News And Newspapers -- essays research papers

News and Newspapers News is simply delineated as â€Å"a report of a recent event; something one has not heard of before†(Websters, 282). Conceding that it is inelaborate in its definition, news is much more intricate as it succumbs to corporate moneymaking ideologies. The corporate essence of news is prevalent in the form of the newspaper â€Å"a paper published periodically for circulating news† that is sold therefore making news a business. In business the saying goes that the customer is always right making news subject to the demands of these consumers. The underlying purpose of news is to â€Å"provide facts upon which decisions are based† (Mencher, 56). Yet this purpose is tainted to accommodate the newspapers need to sell papers. Journalism is the work of gathering news, therefore making the journalist succumb to the corporate needs of the newspaper. The three major newspapers of Toronto (Toronto Sun, Toronto Star and The Globe & Mail) discord in their journalistic techniques for the purpose of selling their produc t. "News is more often made rather than gathered. And it is made on the basis of what the journalist thinks is important or what the journalist thinks the audience thinks is important" (Postman, 14). The Toronto Sun focuses on the audience that yearns for entertainment and adjuts its word selection and choice of articles to accommodate this need for entertainment. The glitz and glamour of today's celebrities provide a fantasy world in which the reader can escape. The Toronto Sun leaves no stone uncovered as it stays on top of celebrity issues to accommodate their audience ‘ the average Joe' with entertainment. â€Å"Michael Jackson's wife gave birth to a baby boy yesterday at Cedars-Sinai Medical Center† (T.Sun Feb. 18/97) in the article titled Oh Baby, Jacko to be a dad soon. What makes this article more ominous than any other birth other than that it is entertaining to the star crazed general public? Hundreds Get To Eye Claudia the so called 'superbabe' as she â€Å"breezes her way into The Bay's downtown Yonge St. Store†(T. Sun Feb. 25/97). â€Å"Up to five hundred people waited for up to two hours for a glimpse of the famed beauty and to hear her speak†(T. Sun Feb. 25/97). Imagine how many looked in the Sun for the article. The article choices of the Sun have a direct affiliation to the need for it as a business to p... ...article Hospital's Blood Stock Almost Exhausted contains human interest through its ability to show the community working together â€Å"Although other hospital blood banks were also short of blood, the Toronto Hospital and St. Michael's Hospital agreed to send blood to Sunnybrook by taxi if needed† (T. Star April 2/97). The aspect of community togetherness provokes human interest and complies with the Star's general theme of family. The Globe and Mail article Toronto Desperate For Blood roused human interest thorough community togetherness â€Å"in case the patient required more blood than was on hand the hospital contacted the Red Cross society and two other hospitals to ensure a continued supply." This articles illustration of human interest is moderated through the exclusion of the agreement of the two hospital's to provide more blood even though they were low. Instead the article stuck strictly to the facts that the Globe's readers pay for. Realistically, the sale of newspapers is the primary objective of the journalist illustrated through their use of techniques. Journalistic content and techniques vary according to the audience towards which the newspaper directs its attention.

Delivering interventions Essay

Critiquing an article is fundamental to research utilization and evidence based practice. The process of research critique is an intellectual activity which will help one decide as to what extent research maybe useful in practice; to see if the findings are trustworthy, and be able to compare it with other related research. While the term â€Å"research† has been used rather freely in the past, there has also been a tendency to perceive research as an end in itself rather than as a means to an end, namely improvement in the quality of care provided to patients. As LoBiondo-Wood et al. (2002) mention, â€Å"the meaning of quality research should contribute to knowledge relevant to care and service. Further, research should provide a specialized scientific knowledge base that empowers a profession to anticipate and meet these challenges and maintain its societal relevance†. The internet once again has proven that it is the most powerful tool to disseminate informations worldwide. It has been used for health and medical informations with over millions of internet users nowadays as it has the capacity to disseminate psychoeducation especially to those who may have not seek formal treatment for mental and health services for a minimal cost. Moreover, it has the capacity for online interventions to a large audience and over a third says that their health has improved. Further, its programs can be modified to suit the needs of its users as they can be alerted anytime to change and track updates or for follow-up of their case encompassing geological barriers. This paper will critique the seminar on â€Å"Delivering internet interventions for depression: Free range users and one hit wonders†by Helen Christensen, Kathy Griffiths, Chloe Groves, Ailsa Korten, based on the journal article â€Å"Free range users and one hit wonders: community users of an Internet-based cognitive behavior therapy program published in the Australian and New Zealand Journal of Psychiatry 2006; 40:59–62. Research Purpose and Aim The research problem is a â€Å"situation in need of a solution, improvement or alteration or a discrepancy in the way things are or the way they ought to be† (Burns & Grove, 1993). The article, â€Å"â€Å"Free range users and one hit wonders: community users of an Internet-based cognitive behavior therapy program (2006) is a study to evaluate the predictors of symptoms change or the methods that might increase user ‘compliance’ on websites designed to improve mental health outcomes (p. 59). The aims of the study are twofold: first is to examine predictors of expected final depression and anxiety scores as a function of characteristics such as gender, number of modules completed, and initial anxiety and depression scores of users; and second is to compare user characteristics and outcomes from the original MoodGYM site (Mark I) with those of public registrants of the new public version of the site (MoodGYM Mark II). For this second aim of the paper, comparison is made for gender, initial depression and anxiety scores, and completion rates for the two site versions to examine whether structural changes to the site resulted in different user (p. 61). This study is important for online users as it hope to show that shorter interventions lead to similar health outcomes and that even brief burst of information lead to increased help seeking. In addition, this study is important for online healthcare providers like MoodGYM to find out if website adherence or â€Å"stickiness† will be helped resolved or cease to be an issue (p. 62). Hypothesis and Research Questions In a research study, the researcher must formulate as many hypotheses as needed to address all aspects of the research problem. Research hypothesis directs the research study, unifies theory and reality and helps extend the knowledge base. It is a statement about the relationship between 2 or more variables; it provides direction for gathering and interpreting data and identifies the population to be studied. Wood & Haber (1998) pointed out that hypotheses are never proven; they are accepted or rejected, or supported or not supported. Christensen et al. used a directional hypothesis as they specified the expected direction of the relationship between the independent and dependent variables where the dependent variable was the final score and independent variables were gender, number of modules completed (treated as three dummy variables), initial depression score and a quadratic function of the initial score. Hence, the following research hypotheses were tested: a) that shorter internet interventions are associated with decreased depression symptoms, b) that even brief burst of information lead to increased helpseeking (one hit wonders) and c) that much better outcome is expected if users could be retained on the site for longer periods of time. (p. 60). This research is a follow-up study since the previous research have shown that the interactive program called the MoodGym has delivered cognitive behavior therapy (CBT) as effective as those compared to an attention placebo condition in reducing depression and anxiety symptoms ( Christensen & Jorm, 2004). The previous study have subsequently shown that outcomes for spontaneous users of the site are of the same magnitude as those of trial participants enrolled in our randomized controlled trial (Christensen, et. al. , 2004). Hence the research questions arising for this study could be: 1) Can shorter internet interventions results to the same decreased depression symptoms as that of the RCT? 2) Can brief burst of informations increased help seeking and do â€Å"one hit wonders†? and 3) How could users be retained on the site for longer periods of time? Methods of the Study The online survey is the main design of the study as it is internet based of course. The sample population consisted of 19 607 online visitors as ‘free range users’ who registered on the site between April 2001 and September 2003. The control group is the 182 participants in the MoodGYM condition of the BlueMood trial. To assess the symptoms of depression of the two groups, the Goldberg Depression and Anxiety Scales (Goldberg et. al. , 1988) were repeated within the website intervention to allow the examination of change in symptoms across modules. The outcome variables used were gender, initial depression severity scores, number of assessments attempted (maximum number=5) and symptom levels following intervention. To determine if the results are statistically significant, Christensen et al. (2005) used various statistical analyses for this study. The linear regression analyses were used to develop predictors of anxiety and depression final scores. Chi-squared or t-tests were used to find out the differences between the two versions of the site. For the comparison between Mark I and Mark II versions of the site, the researchers compared the 19 607 visitors to the original site, with 38 791 users who registered on the Mark II version of the site between September 2003 and October, 2004. Analysis of the Results Analysis of the predictors of final anxiety and depression scores for Moodgym (Mark I) revealed that there were no differences in outcomes between the randomized clinical trial (RCT) participants and those accessing the original MoodGYM website (p. 60). The linear regression results where the dependent variable was the final score and independent variables were gender, number of modules completed (treated as three dummy variables), and initial depression score and a quadratic function of the initial score, all independent variables and the interaction between initial depression score and number of modules were significant. The results showed that men are predicted to be 0. 19 units (SE=0. 095) higher than women on depression, controlling for the initial depression level and number of modules completed. For initial depression scores above 2, it is predicted that the final score will indicate improvement relative to the initial score, the magnitude of the improvement increasing as a function of the number of modules attempted. For initial anxiety scores above 2, it is predicted that the final score will indicate improvement relative to the initial score, the magnitude of the improvement increasing as a function of the number of modules attempted. Mark II registrants were more likely than to Mark I registrants to complete onsite assessments (p. 59). Thus Christensen, et. al. (2005) has answered the objectives of the study. For the first objective, they were able to establish that the predictors of expected final depression are gender; number of modules completed, and initial depression scores of users. On the other hand, the expected final anxiety predictors are the same with that of depression except gender. The second aim is to compare user characteristics and outcomes from the original MoodGYM site (Mark I) with those of public registrants of the new public version of the site (MoodGYM Mark). Researchers have concluded from the results that ‘free range users’ of the online version of MoodGYM Mark I are more likely to have lower depression at the end of the intervention if they are women, have lower initial scores, and complete more module assessments. These dose–response relationships may illustrate the importance of a user’s adherence to the site for positive outcomes, although they may also be due to the retention of users who make the biggest gains early. The completion data from MoodGYM indicate that adherence to the full program is poor, with less than 7% of the site users progressing beyond the first two modules in the Mark II site. The remaining proportion of users, the ‘one hit wonders’, drop out early. The addition of compulsory components appears to increase compliance for a second assessment, but does not increase persistence, with approximately the same proportion of users from both sites discontinuing at the same rate at subsequent assessment occasions. The Mark II structure is also associated with a reduced proportion of female users and a (statistically significant) increase in registrants with higher levels of depression (p. 62). Limitations Christensen et al. recognized that their study has several limitations. First, the usefulness of making direct comparisons of the outcome level and attrition rates of Internet interventions and clinical trials is in question because of the difference in patterns of attrition and the missing data will reflect the tied sample characteristics (motivation, symptom severity and expectations of participants). In addition, the Internet sites create the opportunity to either ‘opt in’ or ‘opt out’ of ‘treatment’ easily, making them likely to ‘enroll’ diverse individuals with low levels of commitment and little expectation of being ‘helped’. Also, clinical trials provide infrastructure and positive expectations. Hence these differences question the usefulness of directly comparing rates of adherence or compliance across the two types of interventions. Moreover, selective attrition is difficult to interpret in both clinical and Internet trials, because ‘dropout’ or non-adherence may arise for different reasons and be associated with different outcomes for different individuals. For example, Internet users may ‘drop out’ either because they are dissatisfied with the intervention (real ‘dropouts’) or because the intervention has met their needs (these individuals are labeled ‘attainers’ in e-education environments (Martinez, 2003). Future Research Studies The authors recommended that future studies are needed to identify the proportions of these different classes of dropouts as it will require different analysis models to those traditionally used, including the development of new models which take into account individual trajectories of change based on sample characteristics. Hence, there should be the creation of new services through the development of virtual clinics with a consumer focus including the use a ‘new class of worker’ to implement evidence based applications. Another future research should show that shorter interventions lead to similar health outcomes and that even brief burst of information lead to increased help seeking. Lastly, a future research is needed to end the issue on website adherence or ‘stickiness’ for online sites like MoodGYM (p. 62) and to reward models of service that deliver evidence based treatments – through Medicare rebates- or other funding mechanisms. Conclusion The critique of the seminar on â€Å"Delivering internet interventions for depression: Free range users and one hit wonders†by Helen Christensen, Kathy Griffiths, Chloe Groves, Ailsa Korten, based on the journal article â€Å"Free range users and one hit wonders: community users of an Internet-based cognitive behavior therapy (2005) have recognized that the Internet has the capacity to reach many individuals who are seeking for formal treatment for mental health services and that the Internet has a role in disease prevention even in the delivery of short positive health messages. Patient visitors to any internet-based cognitive therapy program such as the MoodGYM site are likely to have better psychological outcomes if they complete more of the site material and comply with the necessary core sections will increases assessment completion and thus treatment. References Burns, N. & Grove, S. K. (1993). The practice of psychological research: conduct, critique and utilization. 4th edition. Philadelphia : W. B. Saunders. Christensen H, Griffiths KM, Jorm AF (2004). Delivering interventions for depression by using the Internet: randomized controlled trial. British Medical Journal, 328:265. Christensen H, Griffiths KM, Korten AE, Brittliffe K, Groves C. (2004). A comparison of changes in anxiety and depression symptoms of spontaneous users and trial participants of a cognitive behavior therapy website. Journal of Medical Internet Research, 6:e46. Christensen, H. ,Griffiths K. , Groves C. & Korten, A. (2006). Free range users and one hit wonders: community users of an Internet-based cognitive behavior therapy program. Australian and New Zealand Journal of Psychiatry; 40:59–62. Goldberg D, Bridges K, Duncan-Jones P, Grayson D. (1988). Detecting anxiety and depression in general medical settings. British Medical Journal, 297:897–899. Martinez M. (2003). High attrition rates in e-learning: challenges, predictors, and solutions. The E- Learning Developers’ Journal.. Ingram, Richard (2002). An introduction to critiquing research papers, with resources for further study. Available: http://www. richard. ingram. nhspeople. net/student/critintro. htm LoBiondo-Wood, G. , & Haber, J. (1998) Research: methods, critical appraisal, and utilization. (5th edition). St. Louis : Mosby LoBiondo-Wood, G. , Haber, J. & Krainovich-Miller, B. (2002). Critical Reading Strategies: Overview of the Research Process. Chapter 2 In LoBiondo-Wood, G. & Haber, J. (editors). Research: Methods, critical appraisal, and utilization. (5th Edition). St Louis: Mosby.

Relieving pain and inflammation Essay

1.1 The holistic approach is important as it focuses on relieving pain and inflammation without harming the body. It also promotes the bodies healing response so that the area of injury is healed as quickly and completely as possible. 1.2 One approach to alleviate and minimise pain and discomfort is to show the individual that you are concerned about them and their well being. Let the individual know you are here to help themand want what is best for them. Another approach would be to let the individual know that other people have had the same problem and its nothing to be ashamed or frightened of, some older people may feel they are being a burden and not want to bother anyone, it is important for them to know this isnt the case. Be sincere, smile hold the individuals hand if they are scared. 1.3 Below is an outline of the agreed ways of working to alleviate pain and minimise discomfort. Pain awareness, you should be alert to the possibility of pain and discomfort in older people and that older people are often reluctant to report the pain as they dont want to be a burden to anyone or may be afraid to tell anyone. Pain enquiry, it is impotant to enquire about pain it is helpful if you use alternative words like where are you sore? Have you got an ache anywhere? Are you hurting? Pain description, where pain is present it is important for a clinical assessment to take place. The sensory dimension, the nature (eg sharp, dull, burning), location and intensity of the pain. The affective dimension, the emotional part (eg fear,depression,anxiety) and response to pain. The impact, how is this effecting the individual participation in everyday activities. Pain location, an attempt should be made to locate the pain ask the individual to point out where the pain is. Pain intensity, pain assessment should be made using a numeric scale from 1 to 10 where 10 is the worst pain and 1 being the lowest level of pain, if the individual is able to use this.  Communication, every effort should be made to communicate with individuals with sensory impairments eg glasses, hearing aids etc. Assessment in individuals with impaired cognitive communications (eg dementia suffers) it might be needed for a regular carer and family members to help assess the pain as they will know what is a normal behavior of the individual and one which could suggest the individual is in pain. Cause of pain, a careful physical examination should take place to identify any treatable causes, however it is important to ba aware that pain can exist even if the examination is normal. Re-evaluate, it is important that the treatment is evaluated to make sure it has worked. Read more:  Understand Approaches to Managing Pain and Discomfort 2.1 Severe pain could have the ability to totally transform a person. It could affect the way a person eats and drinks, even putting them off their food completely. pain can cause frustration or unreasonable behaviour in someone who is normally calm and controlled. The individual could becone restless or suffer from sleepless nights all this could be signs of pain and could be used to help diagnois individuals who cant communicate they are in pain. Pain can cause many problems to an individuals well being and communication, pain and discomfort can make day to day life difficult causing limitations to a persons daily activities, this leads to a lower quality of life. Chronic pain causes a host of related problems a main problem can be depression the individual feels helpless and doesnt see a way out. It is important that pain is properly managed so the individual can get their quality of life back and help an individual get back their independance. It is important for none verbal people t o have a way of communication so that they can express their pain, providing the apprropriate pain management assures the dignity and well being of a patient. 2.2 You could encourage an individual to express pain and discomfort in a number of ways the best ways are to make sure the individual feels safe and at ease with you, smile sincerely, ask the individual an open ended question, be supportive make sure the individual knows they are not alone, let them take their time to open up to you. 2.3 There are a number of self-help methods of pain control it is important to make the individual aware of so they can use them. Some are more successful then others. The individual could be encouraged to do some gentle exercise or have some physiotherapy where possible. There is a distraction approach where individuals are incouraged to do something they enjoy such as reading, drawing, watching television or maybe listening to music to take there mind off their pain. Sometimes a lie down or rest can help relieve pain maybe the individual could be incourage to take a rest when the pain is really bad. It can sometimes help if the individual has a bath or shower the warmness of the water can ease pain in some cases. 2.4 Assist an individual to be positioned safely and comfortably, this may be different for different individuals it is important to consult the individuals care plan. Once an individual is moved according to their care plan and in compliance with safe moving and handling guidelines you may need to make them more comfortable using aids. The individual may need more cushions to make them more comfortable, they may need their feet elevating, the person may need to be seating in a recliner for comfort. 2.5 Measurements to minimise the individuals pain and discomfortmay include repostioning, adjustments to bedding, heating, lightening or noise, the use of specialist mattresses and pressure reducing aids, Also analgesias Pain killers) maybe requested for the individual all measures in the care plan must be followed. The ways pain and discomfort may be managed include massage, yoga, meditation and medication. 3.1 Carry out all monitoring according to the individuals care plan. The individual maybe on 15 min, 30 min, or hourly checks these need to be carried out. If the individual can communicate it is important for you to ask them about any pain, has the individuals mood or behaviour changed are the signs of pain and discomfort there. 3.2 Records should be completed in a required way as explained in the individuals care plan. All pain killers administered should be documented on the MARS sheet. 3.3 All findings and concerns should be reported correctly to the person in charge and documented in the care plan.

Living Apart Together

1. Living Apart Together, also called L. A. T, is a unique phenomenon that through modern time has become more and more popular among couples. The purpose of L. A. T is that a couple, which either are married, engaged or boyfriend and girlfriend, who has an intimate relationship but the couple lives separately on separate addresses. LAT relationships is increasingly understood and also accepted in public. It is seen by most people, as good enough partnership and the couples still remain the same expectations about the commitment and loyalty as marriage or cohabitation.Text 2, ‘’Home Alone Together’’ written by Jill Brooke, focuses on pro and cons statements from both experts and from quite ordinary people. Jeannette Lofas, who is a clinical social worker and the founder of the Stepfamily Foundation, is pro living apart together. She thinks it could be a great solution to blended families because ‘’blended families are so vulnerable to interneci ne resentments and power struggles’’. Some couples, especially young couples, which are in a L. A.T relationship is because of commitment problems. That is why Gail Sheehy, who is an author and writer of the book ‘’Sex and the seasoned Woman’’, also agrees Another advocator (FIN SAMKÆD) of L. A. T relationships is Judye Hess who is a family therapist in Berkeley, California. According to Judye Hess are there to many couples that are trying way to hard to fit into a model of the perfect relationship, and that does not always work out and the solution of that problem could be a L. A. T relationship.In text 3, ‘’Just What Modern Romance Needs: ‘’Living Apart Together’’ ’’ written by Gary Picariello, Living Apart Together is explained as a new term for couples who just don’t want to commit. Gary Picariello is con Living Apart Together, because he don’t think that it is a good solution to a couple who are not good at compromising, negotiation and commitments, as he explains ‘’having their own space to retreat to during the rough times in a relationship could mean that the individual will continue to be not so good at compromise, negotiation, and/or commitment’’.Gary Picariello actually can see a good point in living apart because then when the couple are together then they appreciate their togetherness even more when they do get together. 2. In the third text, ‘’Just What Modern Romance Needs: ‘’Living Apart Together’’ ‘’, Gary Picariello writes as if he is talking directly to the reader (GODT) as if he has to convince the reader. But when he writes in that style, the text, in this case, gets more ordinary and a conversation, he askes question to the reader ‘’So what’s the deal with ‘’Living Apart Together? ’ ‘’ and it make s Gary Picariello’s writing style is very similar to if he should write an essay. 3. In text 1, ‘’Couples that live apart†¦stay together’’ is written by Rosemary Bennett and presents some advantages by living apart. When a couple, one or both partners, have children from previous relationships, then it would be easier to preserve structure and routines if the partners live apart from each other.Some people, who have been through a divorce, find a new boyfriend or girlfriend, and if they have children from the previous relationship, they can be hesitating about the new boyfriend living with the children.A divorce can be rather though to children and when a new man or woman comes in their life they respond on different ways, they either likes them or they do not fancy them at all. If the children do not fancy them, a L. A. T relationship can be the best solution. But the consequence of not living together can be trust issues, when a couple is in a L. A. T relationship it is necessary that the same trust and commitment, as in a relationship where they live together, otherwise the relationship can not work out.

Acid Rain: the Southern Company (a) Case Analysis Essay

Acid Rain: The Southern Company (A) Case Analysis | Production Processes and Costs| Executive Summary In the year 1992, the Southern Company that held the Bowen plant, a coal-fired steam electric plant had to decide on the various options available to comply with the amendments in the Clean Air Act, effective 1995. The Bowen plant was an unusually large plant with a capacity to serve the residential, commercial and industrial demands of 1 million people. The Bowen generators consumed 8.338 million tons of coal and generated 21,551 million kilowatt-hours of electricity. During 1990, Bowen plant emitted over 30 tons of sulfur dioxide per hour, an important precursor of acid rain. In 1990, Congress passes the Clean Air Act that aimed at controlling acid rain. As per the Clean Air Act, beginning 1995 (Phase 1) all the coal-fired utility plants would be receiving allowances to emit 2.5 pounds of sulfur dioxide per million British Thermal Units (MMBtu) of coal consumed. In the year 2000 (Phase 2), all coal-fired utility plants, would get allowances worth 1.2 pounds per MMBtu of coal. The plants either had to reduce their emissions or purchase additional allowances from other firms. The Bowen plant received allowances for 254,580 tons of sulfur dioxide for each if the five years, from 1995 till 1999. From year 2000, it would receive allowances worth 122,198 tons per year. To comply with this new law, Southern Company had the following options: * Burn high sulfur Kentucky coal without scrubbing the exhaust gases, as in past, and buy the allowances from other firms. * Install scrubbers to remove sulfur dioxide from the exhaust gases of the generators. There were further two options available to be considered * Scrubbers could be installed from 1992 to 1994, to be ready for Phase one. * Install scrubbers from 1997-1999 and be ready for Phase 2. * Switch to low-sulfur coal from Kentucky or West Virginia. The emissions would be lower than the amount permi tted in Phase One, but in  Phase Two they would have to buy allowances. As a result of the analyses, Option 3 : burning low-sulfur coal seem to be the best fit in this situation, because it has the minimum cost involved and thereby, generates the maximum profits for the company. PROBLEM STATEMENT The Southern Company, is trying to figure out the best option available, the one with the minimum costs involved, to comply with the amendments in the Clean Air Act, effective 1995. The main issue was the amount of sulfur dioxide emitted each hour by the plant, which was 30 tons in year 1990. As per the amendments in the Clean Air Act, the amount of sulfur dioxide was regulated to 2.5 pounds per MMBTu of coal from year 1995 and further reduced to 1.2 pounds per MMBtu of coal from year 2000. The regulated amount was the total emission allowed by all the coal-fired utility plants in the country. As a result, Bowen plant would receive an allowance for 254,580 tons for each of five years beginning 1995 and 122,198 tons per year starting 2000. The company could either buy extra allowances from other firms or reduce the emission amount by either scrubbing off the sulfur dioxide from exhausted gases or use low-sulfur coal. METHODOLOGY The case presents three main options which were analyzed to make an informed decision about the choice to be made. I have calculated the net present value of the costs involved in each of the three methods and recommend the option one with minimum net present value of cost to be used for complying with the Clean Air Act amendment. The three available options are: * Burn high sulfur Kentucky coal without scrubbing the exhaust gases, as in past, and buy the allowances from other firms. * Install scrubbers to remove sulfur dioxide from the exhaust gases of the generators. There were further two options available to be considered * Scrubbers could be installed from 1992 to 1994, to be ready for Phase one. The Bowen plant would then be generating lower sulfur dioxide emissions that could be sold to other firms * Install scrubbers from 1997-1999 and be ready for Phase 2. In this, they will be generating excess of allowed emission level  in Phase 1 (1995-1999) and would have to buy those allowances. Starting Phase 2 (year 2000), they would be in a state to sell the allowances. * Switch to low-sulfur coal from Kentucky or West Virginia. The emissions would be lower than the amount permitted in Phase One, but in Phase Two they would have to buy allowances. To calculate the total costs involved for each of the three options, I have considered only those factors that are not common in all. I have calculated only the excess of cost that might be required to deploy an option. The current operating costs and all costs that do not change amongst the options have been left out as these costs would remain same and will have no effect on the decision. Data Requirement or Sources The data used to perform analysis has been taken from the case study only. The factors available are: * Switching cost of coal: switching from high sulfur to low sulfur. * Costs or revenue involved with buying or selling, respectively, the sulfur dioxide emission allowances. * Depreciation on capital costs * Capital costs involved to upgrade the plant with scrubbers or existing machinery. * Additional operating costs * Energy consumptions (Revenue lost) when using scrubbers. * Federal and state taxes involved * Discount rate used by the company to evaluate investment opportunities. Key Assumptions To determine the costs involved in the given three options, following assumptions have been made: * There is no available evidence that the cost of coal may deviate from the given amounts, or the company seems to have contracts with the coal vendors and so the values are constant. * The electricity generated by the plant remains constant throughout the operation of the plant, that is, amount of electricity generated is 21,551 million kilowatt hours every year. * The amount of coal required to  generate the electricity amount remains fixed to 8.338 million tons when high-sulfur coal is used and 8.391 million when low-sulfur coal is used. * In 1990, the revenue generated by electricity is $5.6 cents per kilowatt hour on an average, and will more or less the same. * The rate of buying or selling allowances is estimated to be $250 in year 1995 and will increase at a rate of 10% every year till 2010. After 2010, the rates will remain constant. * As per the amendments in the Clean Air Act, in Phase One, Bowen plant will be allowed to emit 254580 tons of sulfur dioxide and in Phase Two, 122198 tons of sulfur dioxide. * There are firms ready to sell or buy the allowances for sulfur dioxide emissions. Analysis Option 1: Burning High-Sulfur Coal without Scrubbers; Purchase Allowances In this option, we consider using the existing infrastructure. Since, the companies are allowed to buy extra emissions from some other firms, we will consider that. The information that is available to analyze is: * Cost of coal from 1992-1995 is $41.46 per ton and is expected to fall down to $29.82 per ton from 1996. * The amount of sulfur dioxide emitted is 266550 tons for burning 8.338 million of high-sulfur coal. * The first and only cost in this method will be the cost to buy emission allowances for sulfur dioxide from other firms. The costs will vary every year because of the difference in allowance prices as shown in Exhibit â€Å"Option1†1. * There is no capital costs involved in this method as there we are not investing in machinery required. Also, since there is no capital costs involved, there is no depreciation. * The additional operating costs are also zero. After, adding the tax benefits to the total cost, the net present value of cost in this method is $266,379,610. The advantages of using this approach are that there will be no costs to add or upgrade machinery. Also, since the plant will be operating as it currently is, there are least chances of unexpected malfunctioning of the plant. The issue with this approach is that we are assuming that there are firms willing to sell their allowances. But, since it is known that the Bowen plant is comparatively cleaner than  the other coal-fired steam electric plant, finding the firms willing to sell involves risk. And in-case, if we are not able to find firms ready to sell allowances, it will put the plant into a risk of shutting the operations and pay fines, or decrease the amount of electricity generation to emit the allowed sulfur dioxide levels. Also, it is a greater threat to the environment to emit such large numbers of sulfur dioxide when there are methods available to decrease those numbers. Option 2: Burning High-Sulfur Coal with Scrubbers; Sell Allowances In this option, we consider adding scrubbers to the plant. Scrubbers will help reduce the amount of sulfur dioxide emissions by 90%. In this option, the plant will be able to sell allowances as very low amounts of sulfur dioxide will be emitted by the plant. The information that is available to analyze this option is: * Cost of coal from 1992-1995 is $41.46 per ton and is expected to fall down to $29.82 per ton from 1996. * The amount of sulfur dioxide emitted is 26655 tons for burning 8.338 million of high-sulfur coal, once the scrubbers are installed * The first cost in this method will be the cost of installing scrubbers. The scrubbers are highly expensive and so can be considered to be installed and ready to use either by the beginning of Phase 1 (year 1995) or by the starting of Phase 2 (year 2000). The total capital costs including the 10% capital interest for installing scrubbers is $719,430,000. The cost is spread over three years, $143,850,000; $503,610,000; $71,970,000. * There is depreciation amounts involved for the investments in installing scrubbers. * The additional operating cost is $0.0013 per kilowatt hour that amounts to a total cost of $28,016,300 per kilowatt hour for each year * Also, the operation of Scrubbers uses 2% of the total electricity generated, which means 2% of the total revenue generated every year which has the value of $24,137,120. After adding the benefits of tax deductible expenses and depreciation values, the net present value of cost in this option is $451,531,619 if the Scrubbers are ready to be used in Phase 1 (as shown in Exhibit â€Å"Option2A†). If the Scrubbers are ready to be used in Phase 2 the net present value comes out to be $293,959,184 (shown in Exhibit â€Å"Option2B†). The advantages of using this approach are that there is a very low emission level of sulfur dioxide, and we can earn revenue by selling allowances. Also, we are sure that there will  be firms ready to buy those allowances. This option also is beneficial for the environment. The issue with this approach is that we are the net present value of the cost is high. Also, we will be investing atleast $293,959,184 in the plant which we are sure will be operational for only a few more years, till 2016. With the advancement in technology, there are higher chances of new more efficient plants to come on stream even earlier. Option 3: Burning Low-Sulfur Coal In this option, we consider changing the type of coal that is burnt in the plant. We can switch to low sulfur coal which contains 1% sulfur by weight and so will reduce the emission of sulfur dioxide in the environment. The information that is available to analyze this option is: * Cost of low- sulfur coal from 1996 is $30.37 per ton and is expected to rise to $34.92 per ton from 2000. In years 1992-1995, coal used in the plant will be high-sulfur coal which has the cost of $41.46 per ton * The amount of sulfur dioxide emitted is 16750 tons for burning 8.391 million of low-sulfur coal starting 1996 and so we would have to buy emission allowances for the years 1995, 2000-2016 and we will generate revenue in years 1996-1999 by selling the excess of emission allowance. * The first cost in this method will be the cost of switching from high-sulfur coal to low-sulfur coal. The amount and cost of high-sulfur coal required to generate 21,551 million kilowatt hours every year is different from the low-sulfur coal rate and quantity. There is an overall increase in the cost when operations are switched from high-sulfur coal to low-sulfur coal as shown in Exhibit â€Å"Option3†. * Switching to low-sulfur coals also need changes in the existing electrostatic precipitators used to control airborne particulate matter as it is currently designed for operating with high-sulfur coal. The costs for upgrading the electrostatic precipitators for low-sulfur coal is $22.1 million * There is depreciation amounts involved for the investments for upgrading electrostatic precipitators. After adding the benefits of tax deductible expenses and depreciation values, the net present value of cost in this option is $176,919,328 (as shown in Exhibit â€Å"Option3†). The advantages of using this approach are that the net present value of the costs is the lowest and so is most beneficial for the  Southern Company. There is relatively lower emission level of sulfur dioxide. Although we have to buy allowances in most of the years, still the lower levels are better for the environment. The issue with this approach is that we are the investing a $22.1 million in the plant and we are depending on the new type of coal whose cost is expected to rise over the years. Conclusions and Concerns: After analyzing all the three available options, I would conclude that the best option to be deployed is Option 3: Burn low-sulfur coal. This option does not only have the least cost but is also beneficial for the environment. The option will generate higher profits for the company and we can have even a lower cost, if the price of the low sulfur coal does not rise and is negotiable. Also, there can be a possibility that the changes in the electricity precipitator for low-sulfur coal could decrease the emission levels. The major concern with this option is that we have to either find firms willing to sell their allowances (although a small amount) or would have to decrease the amount of electricity generated to adjust the sulfur dioxide emissions which will impact the revenues but since the amounts are low, the revenues will not be affected adversely.

Public sector finance and cntrol Essay Example | Topics and Well Written Essays - 750 words

Public sector finance and cntrol - Essay Example through provision of Discretionary Council Tax in a manner that: The payments are made in complex situations and incidences of anomalies thereby enabling different quarters of the society to handle issues ascribed to short term financial crises that would hinder them from paying their normal taxes. However, the essence of applying Discretionary Council of Tax should not focus on undermining the natures as well as the purpose of the Normal Council Tax Support Scheme. Moreover, it should not focus of supporting irresponsible behavior or common practices associated with not paying taxes among the quarters of the society. Consequently, the process should not focus on provision of funds in a manner that the expenditure the maximum permissible by the Local Council Tax. Another method that may be applied to achieve the desired tax charge by the council is provision of Awards. The Awards can be provided to meet current tax needs rather than compensate for past tax debts. In this regard, retrospective payments made be subjected to appreciation thereby reducing Council Tax arrears. The Process of Incremental Budgeting entails a scenario where new Budgets are formulated taking into consideration facets of the previous annual budget. In this regard, increments are usually made in order to fulfill projected needs for the current year using the pats budgets years for purposes of references. Incremental budgets are pertinent owing to the fact that it facilitates the aversion of risks, reinforces incidences of equilibrium created by political facets and provides an efficient and effective platform for stakeholder decision-making. In regard to tax setting, there are various factors that are usually taken into consideration; the fist factor is equality and uniformity. That is, all taxes should be levied in an equal and uniform manner. In addition, the process of levying tax entails a scenario whereby; certain time limits are stipulated for collection of taxes i.e. ends of every

Gender Equality and Social Institutions in USA and United Arab Essay

Gender Equality and Social Institutions in USA and United Arab Emirates - Essay Example It is clear from the discussion that in both USA and United Arab Emirates the education system followed in English, even though Arabic is taught in UAE. USA is famous as superpower and UAE is famous for its oil wealth. Both the countries are well known as the tourist destination. Both America and UAE has a large population of expatriates and is haven for migrant workers who look for better prospects in life and career. Just like America, UAE also consists of different states which are called â€Å"emirate† unitedly known as UAE. The currency of UAE is closely as valuable as American Dollar. Both American and UAE have a high living expense and high standard of living. The citizens of UAE like Americans lead a comfortable and quality life. Both these countries have a strict law system and criminals are punished severely once convicted. UAE like America has a population of an indigenous tribe who were early descendants of the country. In general USA and UAE, both allow freedom of religion to its citizens. The population of UAE is also similar to Americans in food habit as they love junk food. They too like Americans mainly follow a meat-based diet along with vegetables. Since UAE like the USA is a very modern, free-market country, people enjoy indulging in new products and different varieties of fast foods. For the very same reason, both countries have high obesity rates among citizens. The primary and prominent difference between both the countries is the religion they follow. UAE is an Islamic country and USA is predominantly a country which follows Christianity.UAE has Islamic laws governing the country whereas the USA is a secular nation. American is a highly liberal nation and gives complete freedom to its citizens whereas, UAE nationals are bound by Islamic laws. The USA has a government system whereas UAE is ruled by royal family of the nation. The national language of USA is English whereas UAE follows Arabic as their national language. The USA is a country with regions of varied geographical nature and climate, but UAE is a desert region and most part of the year is hot and humid. The geographical area of both these countries also varies drastically. USA is a huge country whereas UAE is a tiny country.UAE nationals unlike Americans are family oriented and are closely connected with family members. Among UAE nationals, the private functions are attended by men and women separately. The marriage ceremonies and other functions are truly Islamic law based. When it comes to the costume of UAE nationals they follow traditional outfit whereas American is casual and trendy in their dress sense. One will only find UAE men in white robe and women in a Black hijab with a veil on their face. America is famous for its pop culture and fast life but UAE follows Bedouin culture and lives a life which is medium paced.UAE imposes a restriction on dressing code, alcohol, and vulgarity in public while America is pretty much liberal.