Tax Compliance

A sound tax system should identify surpluses in the economy and should tax in such a fashion as to cause minimal damage to productive activity. Tax collection should act as a catalyst for economic growth, Ideally a tax system should be neutral with respect to its effect on economic behavior. In the real world, however, it is impossible to achieve neutrality.Administrative feasibility and practicability are two important constraints on tax policy. These are also matters of convenience to varying egress. A tax policy is administratively feasible when its enforcement does not cost too much. At the same time administrative feasibility should not be an excuse to compromise the original objective. Further a tax structure should treat equally those individuals who are approximately in the same situation and account for differences among people who are in dissimilar situations.Finally, every tax should be collected at the time or in the manner in which it is the most convenient for the contr ibutor to pay it, and every tax should be contrived s both to take out and keep out of the sockets of people as little as possible over and above what it brings to the public treasury (Davies, 1986). However, the tax administrators of developing countries face many challenges in the massive task of tax collection. Nevertheless the problem of tax evasion bothers tax administrators of developing countries and developed countries alike.In the real world, those who wish to reduce their tax liability have more choices than Just tax evasion. Smarter and more sophisticated taxpayers, who find the cost/risk of evasion greater than the benefit, practice risk free legal ways of on-payment of taxes rather than blatant tax evasion, which is popularly known as tax avoidance. In many countries, there are perfectly legal tax avoidance strategies for minimizing tax liabilities. For the government, the results of tax evasion and tax avoidance are the same; for the taxpayer, however, tax avoidance is preferable because there are less or no chances of getting caught and prosecuted.Its is also believed the relatively less wealthy and consequently less well-advised people engage in tax evasion whereas relatively more wealthy and better-advised people practice tax avoidance. Therefore, the lost to government revenue on account tax avoidance is much greater compared to tax evasion. For effective revenue collection, governments need to curb not only the tax evasion but also the tax avoidance becomes difficult to the taxpayer. BACKGROUND OF THE STUDY: Tax have always been the traditional source of government revenue.But while the government has the authority and right to impose taxes on its sovereign, there is a limit to what it can compulsory collect from the people. Besides, taxpayers usually view taxes as additional burden specially in times of economic difficulty. Almost every year, the revenues generated by the government are far short of expected expenditures. The ever increasin g budget deficit brought about by the increasing public expenditure is a big problem faced by the government which has compelled national leaders to impose higher collection goals upon revenue generating agencies in the hope of coping up with the big deficiency in funds.The Bureau of Internal Revenue (BIRR), the Bureau of Customs (BOCA) and the land transformation Office (L TO) are the main agencies mandated to collect tax revenues. Among the revenue generating agencies, the Bureau Of Internal Revenue's share in he national revenue is about (80%). Making the BIRR the national government's foremost revenue-generating agency. It likewise plays an important role in implementing the policy of the State to promote sustainable economic growth through the rationalization of the Philippine Internal Revenue tax system including tax administration.The BIRR also aims to provide , as much as possible, an equitable relief to a greater number of taxpayers in order to improve levels of disposable income and increase economic activity; and to create a robust business environment to enable firms to be competitive in regional as well as et global market, at the same mime that the State ensures that government is able to provide for the needs of those under its Jurisdiction and care (Sec. 2 of the Tax Reform Act of 1997).The BIRR is currently undergoing a process of transformation to make the agency taxpayer-focused. This is being undertaken through implementation of change initiatives that are directed to: 1) reform the tax system to make it simpler and suit the Philippine culture; 2) reengineering the tax processes to make them simpler; more efficient and transparent; 3) restructure the BIRR to give it financial and administrative legibility; and 4) redesign the human resource policies, systems and procedures to transform the workforce to be more responsive to taxpayers' needs.Measures to enhance the Bureau's revenue-generating capacity are also being implemented. Foremost of these measures are the implementation of the Voluntary Assessment Program and Compromise Settlement Program and expansion of coverage/scope of the creditable withholding tax system. A technology-based system that promotes the paperless filling of ax returns and payment of taxes was also adopted through the Electronic Filing and Payment System (peps).To enhance the collection performance of the Bureau, three basic strategies were initially adopted, and these are: 1) intensify the use of new systems (e. G. The Reconciliation of Listings for Enforcement or RELIEF System) and Tax Reconciliation System; 2) enhance the security of tax payments through the use of electronic broadcasting system and expansion of implementation of the peps; and 3) tap non- traditional sources of revenues for additional collection.Toward these the Bureau has been implementing several work programs which are directed towards: 1) more effective taxpayer compliance control systems; 2) effective detection and elim ination of revenue leakages; 3) intensified enforcement of tax laws; 4) implementation of BIRR-private sector good and honest governance programs; 5) organizational adjustments; 6) active support to legislative revenue measures; and 7) deployment of productivity and effectiveness enhancement technology.Another program of the BIRR that is aimed to increase revenue collection is the expansion of external linkages which has benefited the government in terms of eliminating the cost of physical transmittal of documents and making information exchange between agencies easier. The BIRR has already implemented an external tie- up with government agencies such as the Bureau of Customs, to monitor the transmission of import transactions and to identify potential registrants and the Securities and Exchange Commission to identify unregistered corporate taxpayers.A memorandum of Agreement was also signed with the Department of Interior and Local Government so as to facilitate the updated remitta nce of Lugs. With all the programs initiated by the Bureau of Internal Revenue to meet the demands for higher tax collection, it cannot be argued that a well-run Bureau is radical to the effective implementation of these programs. Hence, high performance management practices must be in place within the organization in order to improve organizational performance, in particular, actual tax collection.In this regard, Brewer and Selene (2000) showed that the most important variables among the factors that influenced organizational performance were efficacy, teamwork, building human capital, structure of task, protection of employees, concern for the public interest, and task motivation. In conclusion, they perceived that these variables have one thing in moon: They are elements of a high-involvement workplace strategy. Performance is higher in agencies that empower employees, clients, and other stakeholders.In line with the above discussion, this study is conducted to examine the relati onship of performance management practices to the implementation of the tax collection programs and level of taxpayers' satisfaction on the performance of BIRR Revenue 39 south, Guenon City. THEORETICAL FRAMEWORK This study primarily premised on the mandate of the Bureau of Internal Revenue to assess and collect all national internal revenue taxes, fees and charges, and to enforce all forfeitures, penalties and fines connected therewith, including the execution of Judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts (Sec. Of the National Internal Revenue Code of 1997). Acquire (2000) further states that collection of taxes remains to be one of the primary undertakings of any government, in order to provide sufficient funds with which the nation's economy may be sustained or developed. In this light, it has become the enduring goal of every tax authority, be it one that serves a developed or developing nation, to seek and implement strategie s and technologies that support the continuing improvement of their collection systems. Employee Empowerment.One way to assist with pushing the operational decisions down through the organization is by empowering the employees (Howard, 1997). This can be achieved by giving employees information about organization performance; providing rewards based on action using that information, giving employees knowledge that enables them to understand and effectively use this information, and finally allowing employees the power to make the decisions that will actually influence organizational erection and performance (Wall et. Al. , 2002).This needs to be extended right down to the lowest levels of the organization. With participative climates it is important that employees are allowed, encouraged and have the opportunity to participate in problem solving teams. It is hopes that this participation will have a cascading effect of employee involvement support† (Tussle et. Al. , 2000). Par ticipative work environments need a ‘systems approach' (Bowen & Castoff, 2004). Participation needs to be reinforced with the appropriate supporting systems to assist the organization o be both effective and sufficient.For a participative environment to be successful there needs to be formal training in problem solving and communications (Tussle et. Al. , 2000). â€Å"Appropriate ongoing training enables employees to develop the knowledge required for effective performance† (Ordain et. Al. , 2005). Information Sharing. Information sharing and dissemination appears to be a critical component of HISS. There are three components as way to involve employees. These are ‘participative decision making, ‘suggestion meetings' and the more generic ‘information sharing.Effective HISS give employees all the information required to be involved and participate, without overloading them with information and details that they are either not interested in, don't need, or are unable to process (White et. Al. , 2003). I t should not simply be a system which management uses to ‘offload' information onto employees. The depth and detail of the information needs to be carefully balanced and assessed. Too much information can make the employees feel overwhelmed and undervalue (Bowen et. Al. , 2004).Not enough information can make employees fell that management is ‘holding out', and potentially cause satisfaction and mistrust as employees question why information is being withheld. There needs to be support within the organization that encourages employees to participate fully in the process of involvement. Many of the definitions of HISS fail to acknowledge that the system needs various organizational supports in the forms of appropriate rewards, communication practices, and training and selection procedures (Leotard Jar. , & Lealer, 1994). Rewards.Remuneration should be reflective of the desire to encourage employees to continue training. T he remuneration needs to be clearly linked to goals and individually tailored to acknowledge differences in intrinsic motivations (Glutamine et. Al. , 2008). Many authors feel that financial participation (gain sharing/profit sharing/employee ownership schemes) is an essential part of high involvement management (Hustled & Becker, 2006; Cochin & Steersman, 2004; MacDougal, 2005; Prefer, 2006). Employees also need to feel that they are to be compensated for effective use of power, information and knowledge (Vandenberg et. L. , 2008). It is important that it does really involve actual power transference to all staff and through to lower level (Hardy Alibi O' Sullivan, 2008). Financial participation, a form of indirect employee involvement, has been associated with improved economic performance (Addison & Bellied, 2000). Skill based pay encourages functional flexibility through cross training and teamwork, although ‘pay for Job' is the most equitable way for employees to be paid because it removes individual differences, is more transparent and less subjective (Long & Shields, 2005).However, high involvement management firms are more likely to use ‘person-based' pay rather than ‘Job-based' pay (Long & Shields, 2005). Person-based' pay fits a highly educated workforce, and HISS are likely to demand cognitive and interpersonal skills, such as problem solving, teamwork and communication (Flatted & Gillie, 2004). HISS are more likely to have team-based rewards, variable pay programs (skill-based, gain sharing, employee ownership) and flexible benefits (Richards, 2006).These schemes actively encourage employee participation in the organization. If organizations do not have any form of payment that actively invests the employee in the success of the system and the effect on organizational turnover. Employees need to be fully involved – this needs to include compensation policies to properly motivate employees to fully participate in HISS (Luau & May, 2008). â€Å"Pay should be clearly linked† to HISS (Glutamine et. Al. , 2008). Another component of HISS has been performance appraisals.However, performance appraisals often fail to improve the performance of the employees, instead creating an atmosphere of distrust amongst the employees, who see performance appraisal as solely a means of control and accountability (Lee, 2006). Juneau (2002) believes that â€Å"appraisals invariably fail†¦ Because leaders at the top lace is supported in the literature by the lack of ongoing training that is available to managers to administer the process correctly. Knowledge: Training, Skill Development and Decision Making.Many of the current practices involve workers taking on a higher level of skill and becoming skilled problem solvers, which helps to increase involvement in decision making with the aim of increasing flexibility and multi-killing (Guthrie, 2001). â€Å"High performance workplace practices convey an intention by employers to attain competitive advantage based on high involvement, flexible assignment, and/or enhanced team working† (Whitfield, 2000). Wilson & Western (2001) also identified training as an area where companies failed to fully enhance their organization's potential, and therefore fail to optimize the effect of systems such as HISS.They listed many components that are lacking in current training systems, such as: training and development plans remaining unchanged from year to year, initial enthusiasm replaced by lethargy, and the training an development need bearing no relation to the actual nature of the business. Finally, White et. Al. , (2003) emphasized that high involvement work practices must be part of a system, in order to be successful. Guy (2003) found that high involvement work practices work because they allow employees tm make decisions that make a difference to the organization.Decision-making by lower level employees improves performance for various reason s. For example it allows employee to use tacit knowledge that may not necessarily be available to higher-level managers. The freedom to make these decisions (alone or associated with performance pay) provides motivation for greater effort. This study also finds support in the New Public Administration (PM) paradigm. PM was advocated as a means to achieve greater governmental responsiveness to public demands. Under PM, governmental agencies seek to become effective and responsive to constituents.Baggy and Franken (2001) observed that PM views the science of â€Å"public administration† more as â€Å"public management. ,† Often an â€Å"attitude of customer service† is seen as an appeal o this â€Å"liberation management model. † Tendered and Tendered (2000) observed that governance involves a ‘ complex set of interactions† and â€Å"complex value conflicts. † They advocate viewing the general public as citizens, not as customers. They co ntend that while PM is the â€Å"dominant paradigm,† it needs to have a broader and longer- term perspective.Frederickson (2006) argued that PM was the work of â€Å"scholars, theorist, and researchers† and a potential risk was the decreased ability to â€Å"implement policy' Hater (2009) observed the results and efficiency were key attributes of agency performance under PM. Wise (2002) observed that three competing drivers within PM are: social equity (fair treatment); demagnification (engaging citizens in bureaucracy) and humiliation (employee focus). HISTORICAL BACKGROUND In the Philippines, the Bureau of Internal Revenue (BIRR) is the leading agency tasked assess and collect all national internal revenue taxes, fees and charges, and toThe power, authority and functions of the Bureau of Internal Revenue (BIRR) have been outlined in the Administrative Code of 1987. The BIRR, which shall be headed by and subject to the supervision and control of the Commissioner of I nternal Revenue, who shall be appointed by the President upon the recommendation of the Secretary, shall have the following functions: 1. Assess and collect all taxes, fees and charges and account for all revenues collected; 2. Exercise duly delegated police powers for the proper performance of its functions and duties; 3.Prevent and prosecute tax evasions and all other illegal economic activities; 4. Exercise supervision and control over its constituent and subordinate units; and 5. Perform such other functions as may be provided by law. Pursuant to the provisions of Sec. 21 of R. A. 8424, the sources of revenue that are deemed to be national internal revenue taxes and administered by the BIRR are income tax, estate and donor's taxes, value-added tax, other percentage taxes, excise tax, documentary stamp taxes, and such other taxes as are or hereafter may be imposed and collected by the Bureau of Internal Revenue.The Bureau, being the country premier tax administrative agency, has a significant role in the achievement f economic development objectives Through its revenue performance, it is able to provide the financial resources needed to support programs and projects for development. The revenue performance accounts for at least 80% of the government's entire revenue target (Annual Report, 2001). The BIRR is currently undergoing a process of transformation to make the agency taxpayer-focused.This is being undertaken through implementation of change initiatives that are directed to: 1) reform the tax system to make it simpler and suit the Philippine culture; 2) reengineering the tax processes to make them simpler, more efficient and transparent; ) restructure the BIRR to give it financial and administrative flexibility; and 4) redesign the human resource policies, systems and procedures to transform the workforce to be more responsive to taxpayers' needs (De Ass's, 2009).Measures to enhance the Bureau's revenue-generating capability are also being implemented . Foremost of these measures are the implementation of the Voluntary Assessment Program and Compromise Settlement Program and expansion of coverage/scope of the creditable withholding tax system. A technology-based system that promotes the paperless ailing of tax returns and payment of taxes was also adopted through the Electronic Filling and Payment System (peps).Toward these the Bureau has been implementing work programs which are directed towards: 1) more effective taxpayer compliance control systems; 2) effective detection and elimination of revenue leakages; 3) intensified enforcement of tax laws; 4) implementation of BIRR-private sector good and honest governance programs; 5) organizational adjustments; 6) active support to legislative revenue measures; and 7) deployment of productivity and effectiveness enhancement technology.Some venue programs initiated to improve tax collection include the following: Monitoring of Taxpayers, Enhancement of the Enforcement System, Collectio n Enforcement and Assessment, Taxpayer Information and Education, Legal, the so- called Integrated Tax System and the Expansion of External Linkages. The Monitoring of Taxpayers is a BIRR program which seeks to strengthen control over taxpayers especially those considered as large taxpayers. This aims to promote taxpayer compliance through extensive monitoring.Under the enforcement program initiatives to improve the investigation of tax fraud and policy cases are undertaken. The purpose of this program is to audit large taxpayers, issue assessment notices, recommend tax fraud cases, and to conduct surveillance activities. These activities are undertaken not only to increase revenue collection but also to gather and process data for tax policy analysis and revenue projection. CONCEPTUAL FRAMEWORK The research paradigm of this study is shown in Figure 1 .The input of the study is in the implementation of Tax Compliance Program of BIRR Revenue 39 South, Guenon City are the Basis of Let ter Notice Issuance and Guidelines and Procedures in handling LEN. A discussion of the performance management raciest in terms of teamwork, customer service practice and process improvement. The process is the comparative assessment of the groups of respondents through survey questionnaire, interview, documentary analysis and statistical treatment.The output is the efficient and effective implementation of Letter Notice Issuance, improved services, and satisfied taxpayer. Input Figure I FIGURE 1 Implementation of Tax Compliance Program Covering the Letter Notice Issuance on the Performance Process Output of Internal Revenue Office OR 39 Statement of the problem: This study primarily aim to examine the implementation of tax compliance program n the Basis of Letter Notice Issuance on the performance of the Bureau of Internal Revenue Region 39 South, Guenon City.Specifically, the study seek to answer the following questions: 1. To what extent are the respondents officers and tax payers respondents implement the Tax Compliance Program on the Letter Notices Issuance in terms of the following: 1. 1 Basis of LEN issuance and 1. 2 Guidelines and Procedures in handling LEN 2. How significant is the difference on the assessment of the revenue officers and tax payers as to the implementation of Tax Collection Program of Revenue Region 39 South, Guenon City cited in problem no. 3. As assessed by the groups of respondents, to what extent the following performance management practices observed in BIRR Revenue Region 39 South, Guenon City? 3. 1 Team work 3. 2 Customer service practices 3. 3 Process improvement 4. How significant is the difference in the assessment of the groups of respondents as to the extent the performance management practices cited in problem no. 3 is observed in BIRR Revenue Region 39 South, Guenon City? 5.How significant is the relationship between performance management practices and the implementation of Letter Notice Issuance with regards to the over all reference of Region 39 South, Guenon City? Hypothesis The study will test the following hypothesis at . 05 level of significance. 1. There is no significant difference on the assessment of the groups of respondents with regards to letter notice issuance when their respective companies are grouped in terms of the following. 1. 1 Basis of LEN Issuance 1. 2 Guidelines and Procedures I Handling LEN 2.There is no significant difference in the assessment of the groups of respondents with the performance management practices observed in Region No. 39 South, Guenon City. 2. 1 Teamwork 2. Service Customer Service 2. 3 Process improvement Significance of the Study This study is beneficial to the following: Bureau of Internal Revenue. The findings of this study will provide useful inputs and credible evidence to help inform policy-makers in the agency in formulating some policies relevant to the use of sending tax letters to taxpayers to enhance voluntary compliance and more broadly, in an y enforcement policy.BIRR Revenue Region No. 39 South, Guenon City. This study may positively influence the future reporting behavior of taxpayers in BIRR Revenue Region No. 39 South, Guenon City in ERM of accurate reporting of â€Å"true tax liability. † This study may also raise the awareness and knowledge of taxpayers in the research locale about their tax obligations as well as their privileges. BIRR Employees. This study will serve as an eye opener for BIRR employees of their respective roles in enhancing voluntary tax compliance among taxpayers.They will be more mindful of observing procedures described by law and existing internal rules in enforcing the use of Lens to verify tax deficiencies in case of discrepancies. Taxpayers. Through this study, taxpayers will have a broader knowledge and peer understanding of their obligations and rights as well as the appropriate sanctions imposed on delinquent taxpayers and evaders. Further, this study will serve as a feedback mec hanism for taxpayers of BIRR Revenue Region No. 39 South, Guenon City. Feedback from taxpayers, if addressed appropriately, will engage taxpayers to improved tax compliance.Public. Since the expected outcome of this study is an increased revenue collection, the public will benefit the most since additional revenue to the government will mean better public service through its programs and projects particularly for poverty alleviation. Researcher. This study will contribute to the intellectual foundation and technical know-how of the researcher in the field of tax collection schemes and strategies, enforcement or monitoring mechanisms, policy formulation and decision-making.Other Researchers. The findings of this study will provide useful reference for future researchers on the topic about factors and drivers of voluntary tax compliance. SCOPE AND DELIMITATION OF THE STUDY The scope of this study will be limited to the use of Letter Notice (LEN) issuance in enhancing voluntary complia nce of taxpayers of BIRR Revenue Region No. 9 South, Guenon City and the performance practices of the Bureau of Customs personnel.To address this objective, this study focuses only o the knowledge level of the taxpayer respondents about Lens their assessment on the extent to which Lens enhance their tax compliance. An assessment of the knowledge level of the taxpayer respondents about the Lens will cover only the basis of LEN issuance and guidelines and procedures in handling Lens. Differentiating factors in the taxpayer respondents' knowledge about Lens will be confined to the following (management performance practices of BOCA such asTeamwork, Customer Service practices and process improvements). The respondents of the study will cover 100 registered business taxpayers and 50 BIRR officers and employees in Guenon City. The study covered the year 2013. Definition of terms For a better understanding of this study, the following terms are conceptually and operationally defined: Basis of LEN Issuance. This is one aspect used in this study to measure the knowledge of the respondents about Lens.Sample indicators include: LEN informs a taxpayer of discrepancy of sales/purchases for a particular taxable period; LEN gives detailed information as to the source or basis of the discrepancy in the amount of sales/purchases; and LEN is an issue-based assessment which means that it will cover only specific discrepancies discovered under the third-party information matching system. Corporation. This refers to a form of business organization which that has shareholders and a board of directors that govern how the organization will be run.The shareholders are the owners. A corporation will continue to exist even after a shareholder dies. Form of Business Organization. This refers to how a business is structured. The common forms of business organization are sole proprietorship, partnership and corporation. Guidelines and Procedures in Handling Lens. This is one aspect used in this study to measure the knowledge of the respondents about Lens. Sample indicators include: an LEN recipient is given the opportunity to refute the discrepancy raised by the LEN usually within 10 days; when the customers.Suppliers fail or refuse to cooperate with the request, the BIRR officer may consider the LEN as true and correct; and installment payment is allowed in cases where the tax liabilities exceeds five endured thousand pesos (IPPP,OHO. O). Customer Service Practices. These refer to the following practices, routinely seeking input from the taxpayers about services of BIRR, easy filing of complaints about services by the taxpayers use of inputs from the taxpayers to improve services to resolve complaints from taxpayers in timely fashion.Letters. This refers to a broad intervention category of any written communication between revenue the tax authority and any type of taxpayer. Such letters can take the form of general messages of personal notifications, reminders, noti ces, warnings or final warnings – forever collectively they all aim to generate or enhance compliance levels, from the general public or know tax offenders. Letter Notice Issuance (Lens).This serves as a notice to a taxpayer that it will be subjected to audit or investigation with specific reference to the result of information obtained from third party sources. Partnership. This refers to a form of business organization where two or more individuals utilize their money, talent and labor to build a company. All partners personally share in the profit and loss of the company.

Heritage Countee Cullen Essay

â€Å"What is Africa to me?† (Cullen, Line 10). Heritage is an African American poem by Countee Cullen that was written during the Harlem Renaissance. Cullen was born in a primarily white upbringing; therefore he had no experience in African culture or heritage and was confused. His African heritage concerns him; yet, because he must adapt to the orders of a mostly white culture that is not concerned with his cultural origins. This poem is primarily the internal conflict of Countee Cullen on the dilemma of a modern African American aware of his rich Native African heritage but stranded in a sterile conformist American culture that offer him only stereotypical insight into his heritage and no true unbiased perception of his own culture. In Heritage Cullen uses literary devices such as imagery, symbolism and irony to show that he is conflicted on his view of his African heritage. Cullen uses imagery as a literary device to show his confusion of African heritage. Thus Cullen begi ns with a question concerning the nature of an abstract and rather remote Africa. â€Å"What is Africa to me, copper sun or scarlet sea, jungle star or jungle track, strong bronzed men, or regal black, women from whose loins I sprang, when the birds of Eden sang† (Cullen, Lines 1-6). This quote shows how Cullen lists some concrete images which serve as specific emphases for his conflicting views of his native land. This shows an African Americans point of view of Africa. For example in the phrase â€Å"jungle star or jungle track†; the first part â€Å"jungle star† has a positive connotation and the second part â€Å"jungle track† has a negative connotation. In a way the positive connotations represent African perspective and the negative connotations represent African perspective. â€Å"Sung by wild barbaric birds, Goading massive jungle herds, Juggernauts of flesh that pass, Trampling tall defiant grass, Where young forest lovers lie, Plighting troth beneath the sky† (Cullen, Lines 13-17). In contrast to the first quotes the second imagery quote shows a purely American perspective of Africa. This quote shows the constant stereotypical view of Africa that Cullen was fed for his whole childhood.  This quote compared to the first show s that Africa was a wild barbaric place. These two perspectives really confused him. Not only does Cullen use imagery as a literary device to show his confusion on his heritage but he also uses symbolism as a literary device that show this too. Cullen furthermore uses a symbolism of the drum to show that even if he tries he cannot block out his heritage. â€Å"So I lie, who always hear, though I cram against my ear, both my thumbs, and keep them there, great drums throbbing through the air† (Cullen, Lines 19-22). This quote shows that he is trying to block out his heritage. Despite this effort he still hears the drum which symbolizes tribal beats from Africa. This shows that American culture has forced Cullen to deny the primitive African rhythms that pulses through his body. â€Å"Who find no peace, night or day, no slight release, from the unremittent beat, made by cruel padded feet, walking through my body’s street† (Cullen, Lines 64-68). In this quote reassures the point that he feels this tribal beat no matter what he does or what his condition he feels the beat within his blood and bones that he cannot get rid of. Not only does the author use symbolism as a literary device to illustrate his dilemma on his heritage but he also uses irony as another tool to show it. Finally Cullen uses irony to show that he still has not come to term about what his true heritage really is. â€Å"I belong to Jesus Christ†¦ although I speak with my mouth thus, in my heart, do I play a double part, ever at thy glowing altar, must my heart grow sick and falter, wishing he I served were black† (Cullen, Lines 96-101). This quote show irony because he states that he belongs to Christ, but later on he states that truly in his heart he wishes his god was black like him. This show that even if he thinks that he has decided which side to choose he still has not truly done so. â€Å"Nor yet has my heart or head, in the least way realized, they and I are civilized† (Cullen, Lines 126-128). This quote shows that he still has not decided yet; but he still ironically he still says â€Å"they and I are civilized†. This is ironic because the line before â€Å"Nor yet has my heart or head, in the least way realized† contradicts this statement. In this African American poem to show that he is conflicted on his view of his African heritage, Cullen uses literary devices such as imagery,  symbolism and irony. The circumstances he grew up with did not show him the perspective of his people; he was constantly give only the American point of view of Africa. This gave him a great internal dilemma of his own heritage because in his blood he had pride. At the end of this poem he is still conflicted about what his stance truly is. The lesson of this poem is that despite where you live and what biased information you are given you can never forget your roots. Work Cited Cullen, Countee. â€Å"Heritage.† The Poetry Foundation : Find Poems and Poets. Discover Poetry. The Poetry Foundation, n.d. Web. 4 Nov. 2014.

Assess Mill's contribution to the philosophical understanding of the Essay

Assess Mill's contribution to the philosophical understanding of the value of individuality - Essay Example Throughout the paper, a detailed discussion will critically evaluate Mill’s contribution to the philosophical understanding to the value of individuality by examining key issues of debate, such as the context of both civil society and civil liberty, the elements of well-being, and an inquiry into social limits or constraints placed over an individual by means of laws and authority figures. In the course of On Liberty, Mill states two principles of demarcation. Although Mill raises serious objections to his first principle that suggests that the â€Å"only legitimate grounds for social coercion is to prevent someone from doing harm to others† (Mill, 1978, xv), he then suggests its defect by illustrating a second principle of demarcation. Although stating objections to his own principles, Mill attempts to allow the reader to appreciate the problem that he is addressing and to participate in his critical inquiry. (Mill, 1978, xvi) The basic subject of his essay remains a philosophical necessity, as it explains the â€Å"nature and limits of the power which can be legitimately exercised by society over the individual†. (Mill, 1978, 1) As Mill remains a figure of direct contribution, his inquiries uncover the struggle between liberty and authority. Specifically, through a historical context, Mill’s contribution finds itself dealing with the earliest an d most familiar area of authority, particularly in that of Greece, Rome, and England. (Mill, 1978, 1) Accordingly, the liberty of an individual associates its meaning as â€Å"the protection against the tyranny of the political rulers.† (Mill, 1978, 1) Mill assesses the idea of society and its ability to execute wrong mandates instead of right, in which he claims it â€Å"practices a social tyranny† because it objects to the formation of any individuality that may form as a result of independent ideas and practices. (Mill, 1978, 1) Mill continues to debate

Friedrich Nietzsche on Nihilism Essay Example | Topics and Well Written Essays - 750 words

Friedrich Nietzsche on Nihilism - Essay Example This essay discusses that every emotion, every act and every move that a man attains to complete is null or does amount to nothing. Hence, this particular thought defines the process by which the individuals today are able to simply believe on what they think is right or factual; other things not happening accordingly with these particular personal notions that they have may be considered null and unimportant. This particular idealism about human existence and the source of human belief on the basis of non-moral thought is called nihilism. Nihilism, as noted, is one particular belief that opens the thought to the possibility of humans succeeding without the particular assistance of moral principles. It primarily focuses on the proof that could be attested as related to the possibility by which human elements for existence such as emotions, dreams, and aspirations are plain abstract creations of the human mind. Through his writings, Friedrich Nietzsche has actually noted the different phases of Nihilism as particularly the real explanation for human existence. Among the said phases of the philosophy of nihilism are to be noted as follows: (a) Anti-moralism: Nietzsche strongly believes that Christianity has blinded the entire society in believing that there are different guidelines to be followed to be able to attain the assurance of being a rightful individual. It has been noted though this particular phase of nihilism that Christendom has actually created a notion that people are absolutely confused with regards the importance of free will and being subjected to moral rules that they must continuously give attention to. The two contradicting issues about personal authority on one's self, according to Nietzsche, is a complete confusion that the belief of Christendom has actually implied upon the human society today. (b) Perspectivism: According to the writing of Nietzsche entitled the Gay Science that God is dead. Likely, this notes the fact that he believes that with God gone, the basis of human morality would also be gone. Hence, through this, people would be able to completely decide on their own and realize their full capacity to be the best individuals that they really could be. It is through this that the nothingness of men could actually become a source of being for everyone. (c) The will to Power: Nihilism implies the need of being truly free of obligation to complete anything or to confide so as to submit to certain laws. By being free, one would be able to know the real essence of the will to power. The need of each individual to become powerful in the real sense shall wipe the nothingness out of human lives. Conclusion If carefully examined, Friedrich Nietzsche's thoughts and has been provoked by the fact that Christianity during his time has actually made it certain that the philosophies and traditions which they preferred to make the human individuals follow were particularly unconventional at some point.

Financial Mangement 1 Essay Example | Topics and Well Written Essays - 2500 words

Financial Mangement 1 - Essay Example 2008 1700 0.592 1006 2009 1900 0.455 865 2010 1300 0.350 455 2011 6550 0.269 1762 5242 Less initial cash outlay 5500 258 STEP 3 After now getting a negative NPV from step 2 above interpolate the results I. R. R = lower discounting + [N. P.V at lower discounting rate - NPV at I.R.R] HDR rate NPV at LDR - NPV at H.D.R LDR Where HDR = Higher Discounting Rate = 30% LDR = Lower Discounting Rate = 11% IRR = Internal Rate of Return & NPV at I.R.R = 0 I. R.R = 11% + [3362 - 0] (30% - 11%) 3362 - - 258 = 11% + 17.65% = 28.65% Since the internal rate of return is greater than cost of capital the project should be accepted. B The initial research costs of 500 will have to be capitalized and form past of the initial cash outlay (investment). This is because the cost can be directly attributable to the cost of the project. It is not a period cost and hence cannot be treated as a normal expense. Working capital will comprise of the salvage value of the plant and machinery and the additional capital of 1,000,000 & 5,000,000 invested on 31st Dec 2006 & 31st Dec 2007 respectively, working capital are the financial resources which shall be availed at the end of the project life. These can be invested. They are assumed to be past and pared of the economic benefits flowing onto the enterprise. But should be captured at the end of the fifth year. Depreciation is a non- cash item. Depreciation is not taxed. Instead the entrepreneurs are given a wear and tear allowance. It is excluded from taxation and their added back to arrive at the Net operating cash flows. The following factors highly affect the earlier decision of accepting the project. a) The sales are first an estimated and do not reflect the...These can be invested. They are assumed to be past and pared of the economic benefits flowing onto the enterprise. But should be captured at the end of the fifth year. Depreciation is a non- cash item. Depreciation is not taxed. Instead the entrepreneurs are given a wear and tear allowance. It is excluded from taxation and their added back to arrive at the Net operating cash flows. Raising finance through issuing of more shares will lower the gearing level of the firm. Gearing refers to the extent to which the assets of the firm have been financed using borrowed capital. The raising of more shares will make the ordinary share capital and other equity instruments in totality to outweigh the fixed charge capital in the capital structure gearing, being a ratio of fixed charge capital vs. equity will then be lower. What would happen is that the current shareholders would be diluted by an additional issue of shares. This firm has already and overdraft of 40,000 which has not been financed. Any additional borrowing would increase its financial risk. This might ultimately lead to insolvency of Barnsley. It would mean that the firm will be highly geared because shall have been increased by virtue of going for the loan. In addition the loan is short -term in nature. The providers of the loan would therefore require that it be surfaced within a short time period. This may in return affect Barnsley's working capital. Sharehold

Journal Entry Week 6 Essay Example | Topics and Well Written Essays - 500 words

Journal Entry Week 6 - Essay Example For instance, Sebenius notes that business dealings in China are influenced by local political groups even in private companies, which might surprise American business professionals (p.7). In case of Germany, major board-level decisions involve labor force participation. Cultural differences also cause serious confusion in identifying the actual decision makers. Different cultures follow different norms and have different meanings to trust, faith, relationship, and ethics. These differences could startle the ignorant business personnel. In some countries, decision rights are even vested with the shareholders, which could become terrible cause for concern when foreign companies invest in these shares; moreover, shareholder regulations are different in different countries. Sebenius also points out that informal influences can cause significant say in a deal; these informal groups can assume different forms in different countries (p.7). Hence, it is important to realize and understand w ho these informal groups are before signing any deals. Through illustrations explaining such influences of cultural difference, Sebenius attempts to clarify that cross-border negotiations would require acquisition of clear understanding of other cultures, their influential people, roles, and various other groups that might influence the negotiation and the business. Sebenius (p.10) also enlightens us with some suggestions to deal with people from different cultures to arrive at successful negotiations. For instance, in top-down authoritative cultures, negotiations must be made directly with the authoritarians rather than any subordinates; however, it is also important to obtain an awareness of other informal groups in such cultures. Negotiation process also differs in different cultures. In some cultures, the negotiators aim at win-win whereas in some they only think about their advantage. This article also introduces various types of

Reading-Writing Assignment Example | Topics and Well Written Essays - 750 words

Reading-Writing - Assignment Example He shares that today’s shows have a Sleeper Curve which challenges humans to think while watching. Johnson also states that multi-threading is very common in TV programs now unlike in earlier shows such as â€Å"Starksy & Hutch† or â€Å"Dragnet†. (p. 51) He goes on further to say that this new practice of watching TV has brought on other benefits aside from a smarter audience. The change in TV shows has made more money for the entertainment industry, more complex shows and a more intelligent audience. Steven Johnson writes that â€Å"the Sleeper Curve is the single most important new force altering the mental development of young people today, and I believe it is largely a force for good: enhancing our cognitive faculties, not dumbing them down† (p. 50). The Sleeper Curve is the entertainment’s way of making culture smarter. It is evident in the gradual layering of plots in TV programs such as â€Å"24† where a single scene can present more than one plot. In earlier generations, a show’s plot was so simple. â€Å"The Nanny† was a series that revolved around an unconventional nanny who managed an uptight British widower’s household and took care of his kids. â€Å"Beverly Hills 90210† was about a group of teenagers trying to survive high school. â€Å"Melrose Place† gave audiences a glimpse of the lives of people living in an apartment complex. The stories in these shows and other similar ones were easy enough to understand t hat missing one episode would not affect understanding of the whole story. They did little to get the viewers glued to the screen. People watched without exerting much effort in critical thinking and analysis. Nowadays, however, shows like â€Å"Prisonbreak†, â€Å"24†, â€Å"Sopranos†, â€Å"CSI: Las Vegas† and the like cause viewers to eagerly anticipate and theorize why particular events happened or what events would probably

John Updike A&P Essay Example | Topics and Well Written Essays - 1250 words

John Updike A&P - Essay Example Within the play the role of Sammy has been on the sidelines of being a conformist. Inevitable to state here that this nineteen-year-old cashier at A&P does not believe in playing around with his point of view and focuses on what is the right thing. More than that, he is proud to say what he sees and then judge in the light of the same which definitely distinguishes him from the rest of the lot in our society. (Saldivar, 1997) He is a non-conformist to start with and he is one that is not really appreciated by the society norms and customs that are so very religiously followed in the present times. The writer has made Sammy the main character in the play whereby he has written of him from the first person’s perspective. This essentially has made his character look a bit highlighted and one that could be seen as the main one during the course of the whole saga. Add to that, the tone with which the writer has penned down the same has been certainly set by Sammy’s rigid and stern attitude which can be rightly remarked as being nonchalant as well as frank as Sammy does clear the air when a question is raised on his calling the things as he sees them and quite rightly so he comes out as clean as a whistle. His wits are a mode of cynicism and this is an added facet when one speaks highly of the frank and vivid attitude related with the young man. (Lewis, 2003) Add to that, he has turned out to be pretty crude at times during the story which meshes along quite nicely with his attitude and ways that he has so very easily been showing. Another aspect that gives evidence t o his non-conformist ways and attitude is that he loves to be taken as an adult by all and sundry and would really mind if someone, out of the blue, starts calling him like a kid as he is of the perception that he possesses wisdom par with no one and his thoughts and feelings have a deep embedded meaning that is not easily comprehensible by people of his age, let alone the ones

More Import Permits If Not Enough Chicken Essay Example for Free

More Import Permits If Not Enough Chicken Essay JITRA: The government will issue permits to import chicken only if there is a shortage. Deputy Agriculture and Agro-based Industry Minister Datuk Johari Baharom said this was unnecessary at the moment as there was a sufficient supply. There are enough chickens to meet demand for the fasting month and Hari Raya , he said after having sahur (predawn meal) with villagers in Kampung Teluk Malek here yesterday. The local chicken farms produce between 1.4 million to 1.5 million birds per day and demand for chicken is less than 1. 4 million daily. The government will monitor the supply of chicken to avoid any shortage in the market, especially during the festive season. He said the farm price of RM4.70 per kg imposed since the beginning of the fasting month was reasonable, especially when compared with price in neighboring countries. He added that transportation costs and increase in demand were the contributing factors to price increase. Adapted from New Straits Times, August 16, 2010 a) What is market equilibrium? With the aid of a diagram, explain how it is determined? (4 marks) b) With the aid of a diagram, show the effect of an increase in demand for chicken in the domestic market. (4 marks) c) Explain three (3) factors that may influence the supply of chicken in the domestic  market.  (6 marks) d) What happens to the price of chicken in the domestic market if our government issue more permits to import chicken? Draw a diagram to support your answer. (3 marks) e) Explain any two (2) possible factors that may influence the demand for chicken. (3 marks)  ©

Flyboys Essay Example for Free

Flyboys Essay World War I is long overdue for a proper trip across modern movie screens, but Flyboys isnt it. Director Tony Bills film captures all the clichà ©s of every war movie ever made and rolls them into an experience punctuated by inconsistent performances and even more inconsistent storytelling. Snoopys battles with the Red Baron felt more authentic than this. The problems start with James Franco, who plays lead flyboy in the story of American airman flying for the French during World War I. Its based on a true story, which has kind of become the de facto excuse for making bad movies. Hey dont blame us! Thats the way it is. Right. Im not buying it. Franco plays a Texan with a southern accent that drifts in and out as if propelled by the wind. Sometimes hes a flying cowpoke, sometimes hes James Franco. Mostly, hes just bad at doing anything other than looking James Dean good. Francos squadron of biplane flying companions makes a motley crew of dissimilar comrades. Theres the black guy who cant get a break in the U.S., the religious guy, the guy whos afraid to fight, the funny guy who cant shoot straight, and the snobby rich kid. Theyre bossed around by an oh-so-dark and dashing squadron commander and default French guy Jean Reno. Whatever happened to Gerard Depardieu? Flyboys exists in a lazy, laid back version of The Great War that simply could not have existed. The pilots lounge around in picturesque France, taking their time to learn to fly and shoot while somewhere over that stand of trees somewhere a war happens. Sometimes they go out and sometimes they die, but our heroes always come back home to a nice cozy, safe bed. The reality of the first terrible world war never really touches the characters in this film and because of that we never get any tangible sense of what exactly it is that theyre fighting for. Lets face it though, if youre anything like me youre here for the dogfights. Prop plane dogfighting hasnt been done right since The Rocketeer and even there that wasnt exactly the point. Biplanes may not move quickly, but the way they leave pilots hanging out there in the open air presents a unique opportunity to electrify audiences with a more up close and personal sort of flying. Flyboys planes look pretty, their CGI frames glistening in the sunlight as they dip, dive, and burn through the sky, but that thrill of being shot at in an open cockpit is nowhere to be found. Theres rarely any sense of speed as they move, and the pilots all react as if theyre being filmed in front of a bluescreen, which of course they are. Theres a lot of talk about how excited these daring dos are to be up in the air, but very little while theyre up there to actually indicate it. Bill uses a lot of really great, sharp looking wide shots, but he never lingers on each shot long enough to give us a real grasp of how it might feel to be in one. Worse, someone made the bizarre decision to tag all the planes machinegun fire with thick smoke trails. If Id never seen a bullet fired in a movie before it might seem cool, but since I have and thus know they dont leave a contrail like a missile, its distracting. Bullets dont spew smoke as they fly towards their targets. Choosing a special effect so outside reality in a film planted so firmly in reality is bizarre. The movie never captures the thrill of dogfighting, however the planes do look sharp on screen and for aviation buffs seeing those old prop engines up there might be enough. For the rest of us, seeing Flyboys means fighting through a plodding, repetitive musical score and a lot of bad acting to get to an unsatisfying ending. Based on a true story or not, this is one adventure that might have been better left on the runway.

Causes Of Deterioration In Building And Their Services Construction Essay

Causes Of Deterioration In Building And Their Services Construction Essay The main purpose of this report is to discuss causes of the building deterioration, effective maintenance program for buildings and with building repair in an attempt to overcome such common building problems. In addition, it also highlights cyclical, planned and reactive maintenance programs and principles of repair. Then we have discussed about how the design, construction and maintenance affect to the buildings dilapidation. 2.0 causes of deterioration in building and their services Substructure and superstructure is the main part of any kind of building (low rise, mid rise and high rise buildings). When we talk about the superstructure, many services include in there. Such as electricity, telecommunication system, water supply system and etc. also superstructure is give the beauty of the building and substructure gives the strength to the building. Now we check how the maintenance programs connect for above things. All the materials are we used for the construction decay with the time being. So, if we do not consider about or not pay attention for those materials, our building may be decay faster. That is why need for the maintenance program for every and each building. This maintenance system is very essential for the building. If we do not care maintenance for any building, that particular building not is safe for the people who live or work in there and people not feel willing to be there. Also that buildings life duration may decrease. So there have many deterioration factors. Therefore we must careful about the maintenance of the building. Appraisals can assess various properties of buildings and elements, the two most related ones being strength and durability. Strength reflects the ability of a structure to carry present and future loads, while durability refers to a duration over which the structure will be serviceable. This deterioration effect for the building structure and for the building services. Building structure mean walls, floors, roof and etc. then services mean electricity, water supply and etc. now let we discuss what are the deterioration factors and how they effect for the building and their services. Faulty of construction directly affect to the deterioration. During the any construction, there have many things to do. Such as dig the trenches, make the foundation, put the concrete, frame work, masonry work and etc. so those al the works should be do according to particular specification and drawings that create from architectures and engineers. This specification and drawings shows the clear, protective and efficient path for the building. If supervisors not using this specification correctly, the whole construction going wrong. So that will cause for the deterioration of that building. As s example, let us assume the specification says the trenches must be 2m depth. But workers may dig only 1.6m. So that is an error. That error will cause for deterioration of that building. It means, after some time left that foundation may be corrupted. In that case, lack of supervision also affects. If supervisors do not supervise workers well, workers will do the works according to their will ingness. So it means, supervision also should be having standard level. This supervision and using specifications factors also affect to the building services. If the electrical supervisor work without the specification and drawings that may be very dangerous. So that is the building service deterioration. This same to the other services also. Such as water supply, telecommunication system and etc. But sometimes, some are failure to understand or follow the specification and drawings for their duties. This factor also affects to increase the building and building services deterioration. The lack of skill labor will also cause for this matter. In this case, there may have good supervision, accurate using of specification and drawings. But without the skill labors, which works (concrete works, electrical, water supply etc) are cannot do correctly. Therefore that will cause to the deterioration of building and their services. Faulty of the materials will affect to building and building services deterioration. Construction materials and services are the two categories of materials. Cement, sand, aggregate and etc are the construction materials and electrical wires, pipes, lights, switches, air conditions, showers, taps and etc are the building services materials. Actually, materials will directly affecting to the building deterioration. If construction materials (cement, aggregate and etc.) are not in slandered level, we cannot expect the maximum lifetime of the particular building. Also, if we using not suitable building services materials (taps, lights and etc.), we could not get the good services from that building. Sometimes, client may not have small amount enough money for his project. At that time he rejects some specific sub standard materials and then he reapply some low quality materials for that particular instead material. That will be one situation we use low quality materials for the construction. Contractor also do this because for his advantage. It means, standard materials are cost than the low quality materials. Therefore contractor may use those low quality materials. Inadequate supervision also affect to this problem. Because of, sometimes supplier will decrease the quality of the materials. As an example, supplier will supply low quality sand for the project. So that will affect mainly for the plastering deterioration. Sometimes supervisor also does not care about what we receiving from the supplier. As an example, if supplier bring the bricks for the site. That bricks may be not in a standard level. So, if supervisor is not check those bricks that also are the building deterioration. Lack of Storage facility also affect to the faulty of materials. In this case, supplier supplies the good materials. But site may not have well storage to store the materials. As an example, if there have taps, air conditional units and etc things and there have not good storage facility, those materials will damage or materials quality will decrease. According to above factors and examples, we know faulty of materials will affect directly to the building and building services also. Moisture is the most common cause for building deterioration. Moisture is more effect to the building. Not for the building services. Moisture is required for all such actions. Therefore, keeping building materials in a dry state will greatly reduce the rate of deterioration. Because of the moisture is help to some harmful growth. if plants are allowed to take root in buildings, they can cause severe cracks, not only in masonry, but also in concrete. Therefore plaster will try to crack. Also Conditions under which wetting and drying take place are the worst for the durability of building materials. Chemicals cause for the building deterioration. In this section only the common chemical types will be discussed. Atmospheric carbon dioxide reduces the alkalinity of concrete and will lead to depassivation of steel reinforcement. Chlorides will also lead to such reduction in alkalinity, and also promote electrolytic corrosion processes in both reinforced concrete and steel.Sulphates can attack the concrete itself, causing cracking and weakening in foundations.sulphates and chlorides can also get into concrete through polluted mixing water. Also, some chemicals must not use for the building repairs and things. Such as caustic soda should not be used because they contain soluble salts which likely can cause serious damage to walls, particularly of stone. Structural form also one of the main factor among the building deterioration. Nature of response of the structure will depend on the form of loading, direction of the force. In the traditional form of construction, due to limitations of the strength of constructional materials, the spans of narrow spaces which resulted in a well tied structure. Hence, deterioration due to form of the structure was low. The structure would hold large amount of weight without losing the structural stability. In comparison, the modern structures where large modules of construction begin. So range of physical movements increases rapidly. The numbers of joints are now less with large spans of construction. Flexibility of traditional structure has been replaced with hardly. The form of structural design should have a connection with the working patience and quality of construction force. For example, use of trusses to get free space on the ground that these trusses are exactly plumb and in a straight line. The stability of all joints depends on the truss plumb and in a line. With the movement towards slim and tall structural elements there is a corresponding increase in slenderness percentage. The modern design criteria for brick work for load bearing walls has been developed around concepts of required thickness in relation to height and length. However, the quality of plumbness and quality of joints in the brickwork is expected to be excellent which unfortunately it is not. Above factors causes to create stress and then that stress will distribute stresses cracking. Therefore structures lifetime may decrease. Then we have to repair those cracking. So, that will be additional problems in maintenance. Affect of the atmospheric for the building deterioration is various for the country to country, provision to provision and area to area. Wind, rain, sun and etc are some atmospheric elements in this world. Therefore, we have to make decision about suitable substructure and what materials use for that and what kind of materials use for the superstructure according to the atmospheric elements of the site area. Because various materials reaction to the atmospheric elements from different ways. As an example, steel is expanding with the heat. So, when we use steel structure for any particular building, we have to consider about that factor. If we did not consider it that will be cause to the obstacle during and after the construction. Also it will disturb to the maintenance of that building. It means, the maintenance cost may go increase. Mostly the superstructure is uncovered for the external environment. Walls and roof is the main part of the superstructure. So, superstructure will face to the all atmospheric elements. Therefore there have enough probability to decay the walls, roof, doors and windows. Among the superstructure factors, the most sensitive factor is external fabrics and finishes. Because external fabrics and finishes will reaction highly with atmospheric elements. As a result of that, fabrics and finishes may be chip with the time. So it is the one kind of building deterioration. Also, the external fabrics and finishes are showing the beauty of every building. So, there must have good maintenance program for the superstructure to control the deterioration of the atmospheric elements. Heat will help accelerate all deterioration processes. In addition, heat can cause expansion and subsequent compression when the heat source is lacking. Such thermal movements can weaken materials with low flexible strengths such as masonry, and cause cracking. Heat can also weaken some waterproofing materials, and cause them to lose their flexibility or even to crack. It will increase with especially in combination with direct solar radiation. Cleaning also directly affect to the building and building services deterioration. This cleaning system should be doing in a proper way. Otherwise that may cause to increase the deterioration of the building and building services. When we live or work inside the any building, there should have well environmental. So there must have good cleaning system. Therefore, routine cleaning operation must be a good level. But all the cleaning systems are not routine. Sweep, mop and etc are some of the routine cleaning things. If the routine cleaning operation not going a proper way, the building may unclean quickly. Mostly floors and walls may face to that. Cleaners may not have good idea or pre experience about the cleaning and cleaning materials and techniques. So they will use incorrect cleaning materials and or techniques. As an example, if any cleaner do not know the technique to clean the air condition unit or clean the escalators correctly and but he try to do that duty that air condition unit may break and escalator may be damage. So that will affect to the building services deterioration. Also if we not using the specialist man to clean the water supply system in building, that also harmful for the water supply service of building. Also, if there have not cleaver supervision for the cleaning system, that also will case for the building and building services deterioration. Because, cleaners not doing always their cleaning duty accuracy. Therefore, always requires the well supervision for control the cleaners and the cleaning system effectively. Then we can decrease the building and building services from the deterioration. 2.1 need of planned, cyclical and reactive maintenance program for buildings Cyclical Maintenance of the building is very important thing to protect the building from various deterioration factors. Therefore the cyclical maintenance program plays a major role for reduce building deterioration. Some buildings that do not care building maintenance may fall into several defects which may lead to structural failures. Any inspections carried out by either architects or surveyors should include checking for any signs of abnormal deterioration, cleaning out gutters of leaves or harmful growth, checking lighting conductors, cleaning out all voids and spaces and changing tap washers. To secure the general structural stability and life of a building, it is important to regularly inspect not only the main structural elements including foundations, walls and roofs. Depending on the nature work of maintenance and repairs, the program of cyclical maintenance may be divided into two main categories. Those are day today maintenance and maintenance involving builders works. The day today maintenance includes work which can be dealt by building owner without the need to employ outside labor. This consists of cleaning leaves from gutters, down pipes and drainage channels, removing plant growth from walls and checking ventilation. In addition, fire detection systems should also be checked as well as windows, doors and electrical system. It is advisable to ask cleaners to report any defects they note such as broken windows, leaks in roof, falling pieces of masonry and lime dust from spall of plaster. The second category, which is maintenance involving builders works, is best carried out on an annual basis by a builder who has knowledge of and sympathy towards the construction of buildings. Such works include replacing loose or broken roof tiles, gutters, down pipes and inspection of soil drainage systems. Also, testing all fire extinguishers, cleaning out ducts and air conditioning units, servicing lift and decorating and cleaning sections of the building interior are all needed in the building maintenance. cyclical maintenance starting with daily routines and working up which involves periodic programs of daily, weekly, monthly, semiannual, annual test and every five year routines. For the every five year routines, it is the responsibility of architect or surveyor to checking any structural defects. The long term maintenance plan should be revised and updated after each checking. Any attention to the building defects should also be studied for the next report presented. Some of the tasks that the architect or the surveyor should look in the checking are cleaning out all void and spaces, checking lighting, inspecting and testing electric installation, checking any sign of abnormal deterioration and cleaning out gutters of leaves and plants. Planned maintenance gives the owners and the property managers more time to prepare for the works and, more importantly, to secure the necessary funding. It usually starts out by a thorough condition survey to assess the current situations, identify the full extent of works required and lay down the level of expectation. Considerations include execution programs, standard of performance and reliability, as well as maintenance budget and life cycles of certain elements and facilities. Daily maintenance of essential features such as cleaning of surface water channels to avoid blockage of drains, servicing of small factors of equipment or easily wearable items such as childrens play furniture are essential to ensure safe and smooth operation. A detailed plan for maintenance to be carried out everyday should be drawn up as per the equipment suppliers recommendations, needs and expectations of the owners. Regular maintenance is the best way to ensure the continued protection and future use of a building. Such work is part of the day today responsibility of all owner occupiers. Maintenance is most effective when carried out regularly, on a planned cycle. Not only should planned maintenance extend the life and preserve the appearance of your building and designed landscape, but it is most beneficial in protection terms because less historic fabric is lost in regular, minimal and small scale work than in disruptive and extensive repairs. Good maintenance needs the regular investment of small amounts of time and money, but the cost of preparing and carrying out a planned maintenance program should be far less than the costs resulting from a series of unplanned major repairs, and it will help you to plan your future financial commitments needs. In such a case, a report containing information of updated maintenance and repair work, photos, drawings and recommendations should be prepared by a qualified expert. This is to certify that the report will be a valuable source of reference for those responsible for a building now and in the future. However, to secure the general structural stability and life of a building, it is important to regularly inspect not only the main structural elements including foundations, walls and roofs. Proper planned, design and reactive methods and techniques of building repairs and good maintenance programs are equally important. It is a duty of owners, architects, local authorities and the public to see that an historic building is handed on to the next generation in good condition. 2.2 relationships between design, construction, maintenance and the causes of dilapidation There have many reasons for the building dilapidation. In first chapter, we have discussed about the building and building services deterioration factors. After that, we talk about the need of the planned, cyclical and reactive maintenance program for building through the second chapter. Now we are going to discuss about the relationship between design, construction, maintenance and the dilapidation of building. 2.2.1 Design Before begin the any kind of construction, there should be a detailed design, drawings and specifications. Otherwise, we cannot start the construction. Because we do not know how the building looks like, what the shape of the building, what are the features and etc. therefore there must is a design for any building. This design will show the buildings substructure up to superstructure. It means, design will show the buildings foundation up to roof. So this design is very important to the every building. Also, this design may cause to the building dilapidation. So, designers have to prepare the design very carefully. Therefore building design directly affect to the building maintenance cost. Now a day we have seen fancy buildings in every country than the old rectangular shape buildings. In present, everyone likes to fancy and beautiful buildings. When we construct those fancy buildings, there must have good designed foundation, colorful claddings, roof and etc. but that foundation may not suitable for hold the load of the building. That will help to the building dilapidation. Also there must be beautiful interior decorations and things for inside the building. So, when we use fancy design things to our building, we should have planned, cyclical and reactive maintenance program for those things. As an example, if any building uses glasses instead for the building cladding, owner has to maintain that at right time period. Otherwise, if owner does not consider about the maintenance of glass, that glasses will face to the dilapidation before the maximum usage of that glasses. Therefore owner has to hold big cost for the maintenance. But if he uses another material for cladding, no need to spent big cost for the maintenance. According to the above factors, we can understand the designing is cause for the building dilapidation. 2.2.2 Construction Among this section, we try to discuss about the relationship between construction and dilapidation. Mainly construction will cause to the building dilapidation than the design. When we construct any building, we have to use design, drawings and specifications. In that case, if contractor not use those documents properly for the construction, that construction may not be successful. Also it is not a safe place to live or working. As an example, if specification says the foundation depth should be 10m. But contractor may not consider following that and if he put the foundation 8m depth, that building will dilapidation quickly. Because that foundation cannot bear the live load of the entire building. So, foundation may crack after several years. So, we cannot expect the maximum lifetime the building according to the specification. The result of the not following specifications properly during the construction may affect to dilapidation. During the construction going on, there have large probability to happen the mistakes from workers. So, those mistakes will be the reason for the buildings dilapidation. As an example, if labors not laying properly the steel bar for the slab, that slab may not be able to well accuracy. Also if reinforcement columns are not dead vertically, that building structure will be going wrong. Therefore, this is another way to happen building dilapidation. Maintenance also the one factor for building dilapidation. Dilapidation and deterioration depend on the maintenance program. Therefore we have not any particular point to talk about the reasons of dilapidation by the poor maintenance. So, we had discusses about this topic from between above chapters. 3.0 Conclusions Identifying common building problems and understanding of building materials explained in this report is considered as part of the process of protect and managing historic buildings. Most buildings today are constructed of reinforced concrete. Although this material requires the low maintenance of all common building materials to get the maximum duration its useful life beyond its estimated design life of 60 years is the most difficult. Between the various causes for deterioration in buildings, moisture is the most common and harmful reason. So, keeping the building dry. Then we can get the maximum life time of that building. Building repair and maintenance require sufficient supervision of an experienced person to ensure that the work is carried out to a satisfactory. All repair and maintenance should be recorded, photographed and documented for future building maintenance.

Custom Essay: Shakespeares Hamlet and the Character of Gertrude

Hamlet and the Character of Gertrude      Ã‚  Ã‚   Bryan N. S. Gooch in "Review of The Shapes of Revenge: Victimization, Vengeance, and Vindictiveness in Shakespeare," presents as a victim Gertrude’s closest woman friend in Shakespeare’s Hamlet:    Harry Keyishian rightly recognizes that distinction between various manifestations of revenge is crucial in coming to terms not only with many of Shakespeare’s characters -- and some were notable and clearly nasty avengers of perceived yet unsubstantiated wrong -- but also with his social and moral milieu. . . . Moreover, the author clearly presents in Chapter I, "Victimization and Revenge: Renaissance Voices," a useful survey of the problem, drawing from books on the passions and moving on to consider not only the power of the revenger but the powerlessness of victims, e.g., the Duchess of Gloucester, Ophelia. . . . (1).    If Ophelia is a victim, certainly Gertrude is likewise, having died from imbibing the poisonous drink intended for Hamlet by Claudius and Laertes. This essay intends to explore this aspect and many other aspects of   the character of Gertrude.    At the outset of the tragedy Hamlet appears dressed in solemn black. His mother, Gertrude, is apparently disturbed by this and requests of him:      Ã‚  Ã‚  Ã‚   Good Hamlet, cast thy nighted colour off,   Ã‚  Ã‚  Ã‚   And let thine eye look like a friend on Denmark.   Ã‚  Ã‚  Ã‚   Do not for ever with thy vailed lids   Ã‚  Ã‚  Ã‚   Seek for thy noble father in the dust:   Ã‚  Ã‚  Ã‚   Thou know'st 'tis common; all that lives must die,   Ã‚  Ã‚  Ã‚   Passing through nature to eternity. (1.2)    The queen obviously considers her son’s dejection to result from his father’s demise. Angela Pitt considers Gertrude â€Å"a kindly, slow-w... ...Psychoanalysis Into' Kenneth Branagh's Hamlet." Early Modern Literary Studies 6.1 (May, 2000): 2.1-24   http://purl.oclc.org/emls/06-1/lehmhaml.htm Pitt, Angela. â€Å"Women in Shakespeare’s Tragedies.† Readings on The Tragedies. Ed. Clarice Swisher. San Diego: Greenhaven Press, 1996. Rpt from Shakespeare’s Women. N.p.: n.p., 1981. Shakespeare, William. The Tragedy of Hamlet, Prince of Denmark. Massachusetts Institute of Technology. 1995. http://www.chemicool.com/Shakespeare/hamlet/full.html Smith, Rebecca. â€Å"Gertrude: Scheming Adulteress or Loving Mother?† Readings on Hamlet. Ed. Don Nardo. San Diego: Greenhaven Press, 1999. Rpt. from Hamlet: A User’s Guide. New York: Limelight Editions, 1996. Wilkie, Brian and James Hurt. â€Å"Shakespeare.† Literature of the Western World. Ed. Brian Wilkie and James Hurt. New York: Macmillan Publishing Co., 1992.

The Three Major Issues in the Advertising Campaign for Coca Cola Classi

The Three Major Issues in the Advertising Campaign for Coca Cola Classic The three major issues in this advertising campaign for Coca-Cola Classic are to increase the number of people who drink Coca-Cola Classic, make our advertising more creative, and to ultimately beat our competitors. Our target market can be explained in just one word, everyone. Since Coca-Cola Classic had been around for many years everyone has heard of it. It does not matter what age, race, religion or what kind of financial status you have. The main thing that we need to do, is to take back all of the people that our competitors have taken away from us over the years. Though we do have great customer loyalty we want to increase the numbers. What’s wrong with being the ultimate best? Nothing and that is exactly what we are going to accomplish with this campaign. For our advertising I want to make several different advertisements using all of the media that is available. I want to have fun and exciting advertisements for our youngest audience, with lots of colors and maybe even a popular child cartoon character like Sponge Bob Square Pants for example. For our young adults I want to have advertisements that promote drinking Coca-Cola Classic instead of alcohol. I want to show a television commercial showing kids having a party and instead of drinking beer or liquor they are drinking Coca-Cola Classic, and still having a good time. Now, for our older audience I want to back them back to how we use advertise. Since they have been with us and watched our company grow for so many years I want our advertising to them to be more sentimental and recreate some of the advertisements that we use to use. Seeing things that you remember from the past, like a great Coca-Cola Classic advertisement, brings a good and warm feeling to a lot of individuals. I would also like to send out notices for direct mail to everyone just reminding them how good Coca-Cola Classic is and encourage them to rush out and go get one. Situation Analysis John Stith Pemberton (1831-1888) the inventor of Coca-Cola was a druggist. At the age of fifty he decided that he wanted to become part of scientific history, and he wanted to make a fortune. He wanted to invent the perfect medicine and develop a drink so that he could mix both of them. He had learned about the coca plant and how the natives of Peru and Bolivia... ...e are many objectives that I want to accomplish. Get customers attention, hold their attention, introduce them to our new slogan, and tell everyone why coke is better. Since we will have a new slogan I want our public relations person to send out mailing notices to our carriers letting them know. This way we can have new signs put up. I also want to have coupon at the front when they buy a coke they will get $.50 off of their drink. I only want the coupon to be valid for a week. Evaluation I want our carriers to let us know how many coupons’ they redeemed when their customers purchased a Coca-Cola. I also want a stocking report from them to see if sales increase or stay about the same. I think that if we mail out surveys also to random houses asking when the last time they bought a Coca-Cola was and how they like our new approach. With this we will send them a free pen and pad once it is returned to us, as a thank you to them. I am very confident in this advertising campaign, but this is your company and if there is something that you do not like or something that you think should be added please let me know. I look forward to doing business with Coca-Cola Classic Company.

Porter Diamond Automotive Market China

Automotive market in CHINA China’s domestic car sales, growing at more than 10% annually, these growing sales were in the domestic market and did not improve China’s competitiveness in the global auto industry. The rise of China as a Automotive car producer has lead to better roads, new distribution channels, the deregulation of the auto market, and China’s WTO entry. The multinational automotive companies invest in China for several reasons they try to find lower production costs, increase their market share in that specific areas while increasing their efficiency while operating and producing.In the early stages of China’s economic development, many foreign firms invested in China for cheap material and labor costs, as well as low worker unionization rate and environmental standards. Thus, most of China’s exports come out of miscellaneous manufacturing and labor-intensive industries. The central government has increased investment in basic infrast ructure development in order to remove the bottleneck effect caused by low infrastructure conditions and to increase energy productivity, transportation quality and communication ability.Although China’s auto firms have few competitive advantages comparing to leading global companies in terms of technological and managerial skills, China is still the largest potential demand market in the world. predicted that China’s average income will increase at an annual rate of 6% by 2011. Currently, for every 100 families in Beijing, 12 own private vehicles. While this number is insignificant compared with developed nations. Currently the country’s per capita GDP is low by international standards, and the majority of Chinese families are preoccupied with issues such as housing, medical care, and education.Many auto firms is the asymmetric distribution of China’s population and income. Competition in major cities has been accelerated in almost all market segments. D uring that period, in China, the supply chain underwent a major transformation. Multinational part suppliers began to work closely with local suppliers, in response to growing pressure from global auto assemblers. Meanwhile, Chinese domestic carmakers tried to improve their research capacity and economy of scale by standardizing local supply network. The first and most obvious strength is low production costs.Secondly, available production facilities build a solid infrastructure for parts manufacture and technological upgrading. Major auto assemblers invested heavily in the emerging markets, increasing production capacity and modernizing existing plants. They are attracted not only by the sales growth prospects offered by low motorization rates in developing nations, but also by the potential cost reduction that may be obtained through integrating low cost manufacturing locations and spreading the vehicle development costs across a greater number of markets.In China, the government promotes the development of large business groups in the auto sector so as to concentrate foreign investment and help build up competitive Chinese automakers. Finally a shared supplier network can help improve the suppliers’ economy of scale while promoting global quality standards and reducing the cost of vehicle manufacturing.

Sudan’s Economic Development

Development is something we do to make our way of life more comfortable. If we were not to develop we would still be living in the depths of the jungle feeding on bugs and things. But we have developed to become a more intelligent and happier race. In developing we take things we have and manipulate them into things we can use and sell to help our current situation and in turn make our way of life better. The quality of life is very important. Some factors may be measured but inputs such as personal happiness, a sense of well being or self worth etc., are more difficult to measure because they are subjective. A study of development must contain both measurable objective and subjective aspects. The quality of life can be measured by other factors like infant mortality rate, life expectancy, literacy rate, GNP, and population-growth rate. The quality of life is directly linked to the state of development that a country is currently at. To be developed a country has to have at the very least the basic necessities covered for the human population, e.g. clean water and a health system. To be highly developed a country would have to be up with the cutting edge of technology and health care, plus have a good education status etc. This report will eventually draw up a conclusion of what state of development this country (Sudan) is at. Sudan is situated in Northeastern Africa, the largest country of the African continent. It is bounded on the north by Egypt; on the east by the Red Sea and has Kenya, Uganda, DRC (formerly Zaire), Central African Republic, Chad and Libya. Sudan has a total area of 2,505,813 sq. km. Khartoum is the Capital City of Sudan. Sudan has a maximum length from north to south of more than 2250km; the extreme width of the country is about1730km. Divided into three separate regions, ranging from desert which covers about 30% of all Sudan, through a vast semiarid region of steppes and low mountains in central Sudan, to a region of vast swamps and rain forest in the south. Major features of Sudan are the great Nile River and its head streams the White Nile and the Blue Nile. Sudan has a tropical climate, Seasonal variations are most sharply defined in the desert zones, where winter temperatures as low as 4.4 degrees Celsius are common. Summer temperatures often exceed 43.3 degrees Celsius in the desert zones, and rainfall is negligible. Dust storms frequently occur. In Khartoum the average annual temperature is about 26.7 degrees Celsius; and annual rainfall which often occurs between mid-June and September, is about 254mm. The primary natural resources of Sudan are water. Supplied by the Nile River system, and fertile soil. Large areas of cultivable land are situated in the region between the Blue Nile and the White Nile. Small deposits of many minerals occur. The most important of which are chromium, copper and iron ore. Petroleum was also discovered in the late 1970†³s. The population of Sudan is composed mainly of Arabs in the north and black Africans in the south. Other ethnic groups in northern Sudan include the Beja, Jamala and Nubian peoples. About 58% of the economically active people are engaged in agricultural or pastoral activities; a quarter are employed in services and less than 10% in manufacturing and mining. Infant mortality rate indicates how many infants in every 1000 die soon after birth. Sudan has an infant morality rate of 77 in every 1000 live births. In developing countries the infant mortality rate is usually high and this lowers the overall life expectancy, along with generally poor health among adults. Sudan has a limited health system; it provides various vaccinations for the population but lacks overall medical treatment. Sudan does not have a good life expectancy (52 years); this is probably due to the relatively poor health services. Only 48% of Sudan†s population have access to clean water and there are 11620 people per doctor. (Population projection graph Appendix A) (Sudan population pyramid Appendix B) Sudan†s economic situation is not all that great. GDP/capita is only at $186 US, compared to other countries like Indonesia ($671), Togo ($559) and Costa Rica ($1774) Sudan needs to do a little work to get their GDP up. Sudan imports primary foodstuffs, petroleum products, manufactured goods, machinery and equipment, medicines and chemicals at a cost of 1.1billion dollars US annually. But they only export $535 million per annum in cotton (24%), livestock/meat (13%), gum Arabic (food additive in printing material)(11%). This has put Sudan into an $18 billion dollar debt. The education status of Sudan is not very impressive either. An Adult literacy rate of 42.7% and only 52% of children in primary school the population doesn†t get the education it requires to develop properly. About two thirds of Sudan†s population derives its living from crop farming or grazing, but only about 5% of the countries land is arable. Annual crop production in the early 1990†³s included; sorghum, wheat, peanuts, dates, yams and pulses. Cotton is the leading cash crop of Sudan; it is produced in large amounts in the Al Jazirah region. The livestock population in the early 1990†³s included about 21.6 million cattle, 22.6 million sheep, 18.7 million goats and 35 million poultry. The constitution of 1973, establishing Sudan as a one-party presidential Republic, was suspended following a military coup in 1985. Open elections were held in 1986, but political activities in the court were banned after another military coup in 1989. After the 1985 coup a 15 member Transitional Military Council took control. In April 1986 the people elected members to a parliamentary assembly; the leader of the majority party became Prime Minister. This shows that the government up until 1985 the Sudanese government was unstable and needed reform. It is quite clear that Sudan is not a developed country. This shows mainly in it†s economic factors, with the country being $18billion dollars in debt and having its exports much lower than its imports there doesn†t seem to be much hope of Sudan getting into or anywhere near the black. Also the majority of the population works in agriculture and only a limited number of people work in the industries. The health system provides only limited support for the population. Over 11 000 people per doctor and 48% of the population with access to clean water, it is no surprise that the life expectancy is only 52 years. (Basic demographic Indicators Appendix C) Everyone knows that it takes money to make money and Sudan has a lot of its money channelled into the military. They could cut down on the army expenses and divide that money into other aspects like education, health and technology. Sudan can be an ally with neighbouring countries and trade goods; they could combine their forces and become one force.

What Is Cerebral Palsy Health And Social Care Essay

Along with motor upsets, patients can besides hold other medical jobs. Epilepsy, mental deceleration, larning disablements or Attention Deficit Hyperactivity Disorder ( ADHD ) are sometimes seen in patients with intellectual paralysis. Cerebral paralysis is non a progressive upset, intending symptoms will non come on after clip. Congenital intellectual paralysis, intending bing from birth, is the largest figure of instances in the United States. 5 kids in every 2,000 Borns are diagnosed with intellectual paralysis. Today, 5-10 % are diagnosed with athetoid intellectual paralysis, which is characterized by slow, wrestling nonvoluntary motions. The staying 80-90 % are diagnosed with spastic intellectual paralysis. This type is characterized by rigidness in musculuss which causes stiffness and restricted motion in patient. In the 1880 ‘s, intellectual paralysis was believed to be caused by deficiency of O at birth. It has since been found to be caused by encephalon harm in early fetal development, before the procedure of birth. One possibility is an infection in the amnionic fluid environing the foetus. Infections can be rubella ( German rubeolas ) , toxoplasmosis-an infection caused by a one-celled parasite most normally acquired from contact with cats and their fecal matters. These infections are a hazard to the foetus merely if the female parent contracts the infection for the first clip during the gestation. A shot in a foetus can do neurological harm merely like every bit in an grownup. Birth asphyxia important plenty to do intellectual paralysis is uncommon in developed states, although it can still happen. There are infections that can be passed during birth that are n't passed through the placenta during gestation. An infection that causes a serious unwellness in the neonate can hold the possible to bring forth some neurological harm. Approximately 15 % of intellectual paralysis is due to a encephalon hurt sustained after birth. Infections, such as meningitis and phrenitis may do irreversible harm to the encephalon. Abuse, accidents, near drowning, or asphyxiations may do intellectual paralysis in newborns/children up to age 3. After the age of three, the neurological harm is n't classified as intellectual paralysis. A doctor will name intellectual paralysis in a kid by supervising the kid ‘s mileposts, when they sit up, start catching things and when they start walking. Besides observing musculus rigidness or unnatural leg/arm motion in the kid. Children enduring from intellectual paralysis will besides meet other neurological jobs besides the 1s mentioned and besides orthopaedic jobs. Seizures, epilepsy, ADHD, larning disablements, and mental deceleration are a few of the neurological jobs that can travel along with intellectual paralysis. Scoliosis, disagreement in leg length, contractures of articulations, and hip disruption are some of the orthopaedic jobs associated with intellectual paralysis. This is n't to state that every patient diagnosed with intellectual paralysis will see every one of these symptoms. Since it is a neurological upset, no two patients are traveling to be afflicted in the same manner. There are different types of Cerebral paralysis. Spastic is the inability to loosen up a musculus ( stiffness ) and affects approximately 80 % of those with CP. Athetoid is the inability to command a musculus and it affects about 25 % of those with Cerebral Palsy. Hypotonic is where the musculuss are really floppy due to hapless or low musculus tone and may develop spasticity. Hemiplegia is muscle stiffness in one arm and one leg on the same side of the organic structure and affects approximately 1 in every 1,000 kid born. Hemiplegia does n't ever intend your kid has intellectual paralysis. Diplegia is musculuss stiffness in both legs. Quadriplegia is muscle stiffness in all four appendages including the truck and cervix musculuss. This signifier of intellectual paralysis is caused by an hurt to the spinal cord that sends messages to the organic structure parts that control motion and esthesis. Ataxic affects coordination of musculuss, impacting all four limbs and besides the bole. A patient holding atactic intellectual paralysis will hold hapless or low musculus tone. Ataxic intellectual paralysis affects 5-10 % of those with intellectual paralysis. There are different types of therapy that can be used with intellectual paralysis to decrease or command the grade of musculus job. Physical therapy, medicines, orthotic devices and surgery are some types of therapies or interventions that can be used. Physical therapy can assist with musculus preparation, beef uping the musculuss, balance and mobility. Stretching is one manner to assist decelerate the formation of contractures ( joint scope of gesture restrictions ) . Medicines can cut down shudders, musculus cramps and can besides loosen up tight musculuss. Injected medicines can cut down countries of musculus spasticity. Orthotic devices, besides called braces, can be used to stretch spastic musculuss which can forestall loss of abilities and balance. Surgery can be used to rectify size of leg differences and besides to assist rectify any spine curvatures. Cerebral paralysis is a neurological upset caused by infections during gestation, during birth or after birth, physical injury to the caput and/or spinal column, and besides by deficiency of O although that cause has been decreased as medical progresss are made. If affects a big sum of people and can be rather hard to populate with. Since it is a neurological upset, it affects each patient in a different manner. There is no remedy for intellectual paralysis, but there are ways to minimise the effects it can hold on a patient.