Planarian Lab Report Sample

Planarian Lab Report Paper There are efferent species which come in white, gray, black, brown and sometimes transparent. Planarians are hermaphrodites, meaning they have both female and male organs. They reproduce sexually but they cannot reproduce by fertilizing their own eggs with their sperm. Planarians can also reproduce asexually by regeneration. Planarians have become a vital model system for studying tissue regeneration and stem cell characteristics because of their quick ability to regenerate. Studying planarians will build on our current knowledge in the fields of regenerative medicine and stem cell biology. Flatworms themselves are preyed upon by a variety of predators and are intermediate levels of the food chain, so they are important because they feed other animals. Hypothesis All three worms were cut in half. We had expected all the planarians to regenerate. The prediction made was the planarian that was the longest, would regenerate the quickest and begin to behave normally first. Listed materials Seven clear Petri dishes Colored utensil to label Purified water Boiled eggs Tooth picks Flashlight Measuring tape Paintbrush Knife Procedure 1. Obtain six Petri dishes 2. Put enough water into the Petri dishes to cover the bottom of all six 3. Label the three dishes with the colored utensil with three names of choice (We choose Chubs, Delia, and Carol) 4. Use a flashlight to test the response of the planarians and measure them 5. Feed the planarians with boiled eggs by using a toothpick to gather a very tiny amount of food 6. Record the data for day one 7. Label the other three dishes with the names you choose but add a one to their name (Chubs 1, Delia 1, and Carol 1) 8. We will write a custom essay sample on Planarian Lab Report specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Planarian Lab Report specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Planarian Lab Report specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Place one planarian in each of the three dishes labeled with the original name with a paintbrush 9. Carefully slice the planarians in half with a knife 10. Use a paintbrush to move one half of the planarian into the matching named Petri dish 11. Clean the water of the original dishes and refill with clean water 12. All planarians should be in clean water 13. Feed all planarians with a tiny bit of boiled eggs 14. Measure the length of all half planarians and record 15. Test the reaction of the flashlight test on the planarians and record 16. Wash hands 17. Repeat steps 12-16 each day the planarians are observed and record Data and Observations Length of the Planarians in millimeters Chubs Chubs 1 Carol Carol 1 Delia Delia 1 Starting(whole) 14 17. 5 5 Day 1 7 8 10 3 2 Day 2 (split in 2) Chubs 1. 5 4 13 Died Day 3 12 Day 4 6 Day 5 Day 6 0 Reaction to the flashlight stimulation Starting Moved toward the light Day 1-6 No reaction Based on our results, the planarians all died after our sixth day of observing them. Chubs split in two after the first day but Chubs 1 died so we moved the second half of Chubs into a Petri dish and labeled him Chubs 1. . The longest over all (Carol) was actually the first worm to die completely by day four, including both parts. The worms that were mm long lasted the longest (Delia and Chubs 1. 5). On day five Delia was actually transparent on the half that she was growing back. It was interesting that Chubs split in half on day two, while the other part of him had died. Delia was the last survivor and almost th e shortest worm, living till day six. All the planarians reacted to the light the first day by moving closer to it, but after they were cut, none of the worms reacted at all. Conclusion It is important that we study such animals because more than half of planarian genes have parallels in people, and some of their basic physiological systems operate like ours. This could lead scientist into understanding how to regenerate human tissues or cells. If scientist learn how to achieve this than many different lath issues could be solved, for instances diabetes. This could also help scientist discover how to mutate the cells in other animals so they regenerate when they lose body ligaments in the wild. This could result in less deaths of animals and a lower extinction rate. Scientist do not study on humans because of their inability to grow back but one day hope to achieve this goal. The soft- bodied planarians move in a similar fashion as a slug. They use their foot to slither through a trail of slime, leaving most of the slime behind. The planarian extends a tube-like pharynx from its mouth to reach for food. Through this tube it secretes digestive juice onto its prey. The food is partially digested externally before it is sucked into the Castro vascular cavity where it is digested the rest of the way, and then diffused to the rest of the body. Without the pharynx, the digestive juice would not reach the food and it would not be able to ingest anything, which would lead to starvation. The pharynx is a specialized organ that allows the planarian to find and take in food. Our worms were all cut the same way, but gave very different results. The longest planarian parts died a lot quicker than the shorter pieces of worm. Concluding that our hypothesis had not turned out how we had expected based on our data results. A probable reason for the death of some of our worms could have been overfeeding them. Sometimes the chunks of egg was hard to get off, so we added more but then it all came out. Chubs 1 was over whelmed with food the first day, so he could have over eaten and died. Through performing this experiment, learned many things about how regeneration works. I was amazed to see the planarians moving after they had been cut into two pieces. I also enjoyed seeing how quickly the worms grew and regeneration does not take very long. I enjoyed his lab because it was very fascinating to see understand how a scientist could use regeneration to fix problems in the human.

Compare and contrast The Prioress and The Wife of Bath Essays

Compare and contrast The Prioress and The Wife of Bath Essays Compare and contrast The Prioress and The Wife of Bath Paper Compare and contrast The Prioress and The Wife of Bath Paper The Prioress is foolishly sentimental, She was so charitable and pitous / She wolde wepe, if that she saugh a mous /Knaught in a trappe. Chaucer uses the word charitable satirically as her kindness to animals seems to far exceed her kindness to people. This is another example of her superficiality. A similarity between the two women lies in their tendency to be overstated. For the Prioress, this materialises in her unnecessary attention to her appearance and behaviour, and her excessive entourage of Another Nonne and preestes thre. For the Wife of Bath, her appearance is flamboyant and her manner overbearing. However, the Wife of Bath has no reason not to dress to attract attention, unlike the nun who is sworn to celibacy, and should be modest. The Prioress makes unwarranted effort in her appearance; in his detailed portrayal of her, Chaucers concern is with how she eats rather than with how she prays; At mete wel ytaught was she with alle: /She leet no morsel from hir lippes falle, /Ne wette hir fingers in hir sauce depe /Wel koude she caries a morsel and wel kepe. The description of the Wife of Bath is brief and focuses on her physical appearance. Similarly, the Prioresss portrait conveys her appearance but it is not just her looks but her air and meticulous manner. As a nun, she should be self-effacing and unpretentious but her manners are almost courtly, as she strives to be polite and refined. Both women lack refinement but Chaucer favours the promiscuous Wife of Bath for her lack of pretence; she makes no secret of her desire to find a sixth husband. Her elaborate dress signifies her overt character as well as her wealth, accumulated from her husbands and her haunt with great pride. The Prioress presents herself as mild and appears to be the perfect lady but this is a fai ade. She is a member of the material and not the spiritual world, which places her as a social climber, using religion to obtain status while she lacks the faith required for her position. These two female characters in the Canterbury Tales are presented very differently and highlight Chaucers tendency not to judge on face value. If he were to do so, he would describe the superficially perfect Prioress as worthy rather than the brash and lowly Wife of Bath.

Arguments on Spanking

Three reasons people do not believe spanking is that spanking can cause harmful side effects, spanking is not more effective than other punishments, and spanking promotes child violence. Some of the harmful side effects that spanking can cause are children with depression, poor academic outcomes, or problems in the second half of life. Since side effects usually do not appear immediately, it is impossible to see side effects. It is also thought that spanking can not prove to be more effective than any other punishment. One of the main arguments supporting spanking is that it does not lead to any discipline. One of the main arguments for fighting spanking is that in more than 80 studies on spanking, the results of the survey show that more children experience more corporal punishment, they show more serious behavior. Review of the literature provides a background to understand how spanking affects children. Research on corporal punishment (physical) punishment is defined not as correc ting or managing children's behavior, but as use of physical strength to give children a pain 1. Corporal punishment by law 7. In general, spanking and slapping that do not cause serious physical harm are considered acceptable corporal punishments. Corporal punishment is often escalated to child abuse, Children's Corporal Punishment: Slapping. Standpoint of Inverse Span. Religious Tolerability: Abusing may escalate. As spanking for a while, it is common for parents to repeat spanking when a child is misbehaving. More serious spanking It may become abuser beyond the reasonable power threshold. Corporal punishment often reacts innocently to child's behavior excessively Jan Hunt. 10 reasons not hitting children natural children project: 2. In many cases of so-called bad behavior children are basic Ignore the needs, respond only to your own needs according to your age and experience. Sleep and nutrition, hidden allergy treatment But his greatest need is his parents concentration.

Testing the effectiveness of the use of value at risk in cases of Essay

Testing the effectiveness of the use of value at risk in cases of economic distress - Essay Example With the United States’s credit rating on the Standard and Poor’s being downgraded from triple A (AAA) to double A (AA), this has changed the landscape for various lenders to have to watch more closely, and with a more critical eye, what money they loan out and to whom they are loaning money. This will be discussed more later. The Monte Carlo simulation has a basic formula of â€Å"(b-a)+b.† According to the Monte Carlo Simulation (2011), â€Å"[T]he Monte Carlo Analysis technique utilizes the three estimates to repeatedly simulate the project’s completion date, while taking into account the statistical likelihood that each activity’s duration will be somewhere on the continuum between the three estimates. The result of this analysis will [have] X% chance that the project will be complete on or before date Y† (pgh. 6). The first simulation was conducted on Citibank Corp. bank. Portfolio returns are best when they are diversified. There are a number of wonderful stocks which one can invest in in order to see great returns. The key is to make sure that various percentages of stocks are bought in order to balance out any difficulties so that, if one stock tanks a bit, other stocks will recoup the loss. Supposedly, Standard & Poor’s 500 Composite Index on income return is 1.01%, while its capital return is 5%--for a total return of 6.01%. Class A shares have a total return of 3.89%. Meanwhile, Lipper Growth and Income Funds Index has a total return of 5.29%. The U.S. economy, this past year, did not see much growth in the first six months of the year. Markets have been adversely affected by the slowdown. Triggered by worries about the U.S. budget deficit, a very high (at least 9.1% nationally) unemployment rate, the European debt crisis, and a decrease of growth in China—such macroeconomic concerns kept stock markets in turbulence, causing the U.S. stock market to have a volatility index the likes of which have

The Context of Loss of Autonomy by an Employee of an Organization Research Paper

The Context of Loss of Autonomy by an Employee of an Organization - Research Paper Example Among the theories of autonomy, the best and the most commonly used theory was developed by Kant. Autonomy has a different meaning to different fields. For example in the field of medicine respect for the autonomy of patients is considered to be an important objective. However, it can compete with ethical principles. In the context of politics, it is referred to as the self-governing of the individuals. Now in the context of public sector organizations, they are most inclined towards employing the individual whose needs and values are consistent with the mission of the public service organization. A public sector organization often holds missions which have a broader scope and also are more thoughtful in comparison to a public sector. The hierarchy of the public sector workforce is therefore expected to exhibit the nature of work by attracting the individuals who wish to grab greater opportunities in order to fulfil higher needs. Earlier studies also reveal that employees of public s ector organizations hugely values monetary rewards. It has also found that they do not value an opportunity by which they can help society. Mostly in public sector organizations lack of autonomy hugely affects an employee’s morale. Due to less independence, they sometime could not present their skills and expertise in a particular area of interest. This also affects the growth of an employee. Employees also get highly demoralised and it hugely impacts the overall performance of the employee. In order to curb such happening organizations are also taking various motivational programs such as financial incentives.

Corporate finance Essay Example for Free

Corporate finance Essay There are three main reasons companies purchase investments in debt or stock securities. The first reason is if corporations have extra cash that they don’t need for immediate purchase of operating assets. The second reason is; Companies purchase investments to generate earnings from investment income. The third reason companies purchase investments is for strategic reasons. A company can exercise some influence over a customer by owning a significant, but not controlling, interest in that company. Or, a company may purchase a non controlling interest in another company in a related industry in which it wishes to establish a presence. (Weygandt, Kimmel, Kieso, 2010). Sometimes corporations will have excess cash for investment reasomns. It may invest in things, incase in the future the economy falls then it has money to fall back on when money is gone, or low. 3. Low-risk, high-liquidity, short-term securities such as government-issued securities are best when investing for short periods of time. 4. Debt securities, from banks and other financial institutions and stock securities from mutual funds and pension funds generate earnings when investing. 5. 6. Stocks of companies in a related industry or in an unrelated industry that the company wishes to enter Q: E12-2 Foren Corporation had the following transactions pertaining to debt investments. Jan. 1 Purchased 50 8%, $1,000 Choate Co. bonds for $50,000 cash plus brokerage fees of $900. Interest is payable semiannually on July 1 and January 1. July 1 Received semiannual interest on Choate Co. bonds. July 1 Sold 30 Choate Co. bonds for $34,000 less $500 brokerage fees. Instructions (a) Journalize the transactions. (b) Prepare the adjusting entry for the accrual of interest at December 31. A. Jan. 1 Debt investments $50,900 Cash $50,900 July 1 Cash $2000 Interest rev.$2000 July 1 Cash $33,500 Debt Investment $33,540 Gain on sale $2,960 Dec. 31 Interest receivable $2000 Interest revenue $2000 References Weygandt, J. J., Kimmel, P. D., Kieso, D. E. (2010). Financial accounting (7th ed.). Hoboken, NJ: John Wiley Sons.

The 19th Century Prose of Nathaniel Hawthorne :: Biography Biographies Essays

Nathaniel Hawthorne's 19th Century Prose      Ã‚  Ã‚  Ã‚   Nathaniel Hawthorne, a master of American fiction, often utilizes dreams within the annals of his writings to penetrate, explore and express his perceptions of   the complex moral and spiritual conflicts that plague mankind.   His clever, yet crucial purpose for using dreams is to represent, through symbolism, the human divergence conflict manifested in the souls of man during the firm Christian precepts of the Era in which he lived.   As a visionary in an extremely conservative Puritanical society, he carefully and successfully manages to depict humanity's propensity for sin and secrecy, and any resulting punishment or atonement by weaving dreams into his tales.   The dreams he refers to in many of his writings are heavily symbolic due to his Christian foundation, and they imply that he views most dreams as a pigmentation of reality.   Hawthorne's ability to express and subsequently bring to fruition the true state of man's sinful nature by parallelling dreams with reality represents not only his religious beliefs but also his true mastery of observation regarding the human soul.      Ã‚  Ã‚  Ã‚   An examination of Hawthorne's own narrative in his short story, The Birthmark, published in 1850 during the latter part of the period of Puritanism expands his observations of mankind with keen insight.         Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Truth often finds its way to the mind close-muffled   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   in robes of sleep, and then speaks with uncompromising   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   directness of matters in regard to which we practice   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   an unconscious self-deception, during our waking   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   moments.  Ã‚   (par.15)    The prophetic statement was made by Hawthorne to open the reader's mind and perhaps inject an introspective glimpse of   his perspective that dreams do indeed contain precursors or warnings of future conscious realities.   He also contends that people often purposely disregard the contents of their dreams and do not face the realities that they are confronted with while in unconscious moments of slumber.  Ã‚   Hawthorne's writings are marked by intrinsic depth and a sincere desire to crawl inside of the characters he has created.   He accomplishes this objective by allowing them to dream. He makes his presence known by frequently commenting openly throughout his prose and interject a narrative of his assertions.  Ã‚   Hawthorne historically has his characters confront reality following a dream, or he reveals that

Mercury Athletic Footwear: Valuing the Opportunity Essay

Team 10 / Mergers and Acquisitions West Coast Fashions, Inc (WCF) was a large business, which dealt with men’s and women’s apparel. One of their segments was Mercury Athletic Footwear. WCF wanted to dispose off this segment. They just wanted to divest because they wanted to focus more on their core business and move it up to the elite class. John Liedtke was the Business Development Head at that time in Active Gear Inc. He had a clear idea that acquiring Mercury will shoot up AGI’s revenues for sure. It would also ensure an expansion of the key business. In order to get a clearer picture on the acquisition, he needed to compare and analyze the company’s financials well. By this he could gauge the pros and cons of this acquisition. Are the strategic reasons behind the Merger good enough? Explain As a team, we had different views on this question. Some reasons make us think that it may be beneficial for AGI to grab the opportunity but some make us think that it might not be as promising as it seems. Let us see why we feel it is a good idea for AGI to acquire Mercury. Active Gear Inc. Mercury Athletic Footwear Revenue $470,285mn $431,121mn % Revenue Product wise 42% Athletic 58% Casual 79% Athletic 21% Casual Operating Income $60.4mn $42,299mn Revenue growth 2% to 6% 12.5% Active Gear was one of the most successful firms in terms of profitability, in the footwear industry. Mercury looked like a good opportunity for an  attractive investment because they almost have the same revenues, while being smaller in size, in the market. The Percent revenue in the casual footwear in AGI compensates for the gap in Mercury. It’s a perfect balance. When we looked at the industrial average of revenue growth is 10% and AGI is below the standard, however Mercury is above by 2.55%. It is a good sign to move ahead for this acquisition, as it will enable AGI to remain at the top in the market. Both companies are in the same industry and have same products. Both Mercury and AGI does its manufacturing in China. AGI sourced its resources to the contract manufacturers in China. Mercury can leverage with these manufacturers as China just experienced a wave of consolidation favorable for these kinds of manufacturers. This, in turn, can enable AGI to have the opportunity to expand with its top retailers and distributors. Mercury’s cost of manufacturing is low and could help to sync the lower profit margins of AGI, which it had been facing from its suppliers, distributors and consumers. (Refer Case Page 5 and 3). Mercury had always been an autonomous body, which maintained its own financials, data management, resource management and distribution. This would pave a smooth way for AGI to take over. This smoothness could not have been expected had Mercury been totally under WCF. Now let us look at why some of the members of the team thought that the acquisition is not an appropriate decision: There would be strategic clashes because AGI focuses on Classic and elite products with long life, on the other hand, Mercury focused on flexibility and changed its pr oducts based on demand and trend. (Refer Case study Page 2 and 4). There is a huge difference in days Inventory between the two companies. It means that there must be a strategy of keeping their products on shelf. We also come to know that Liedtke believed that Mercury can adopt the Inventory Management of AGI and a bit incremental cost and then it might reduce the levels of DSI of Mercury. Mercury also concentrated on a different geographic section than AGI. We also think that this Acquisition might just entail a complete take-over of the Women’s line of Mercury. However, it might me a loss making business for AGI later (Refer case study Page 6). Review the projections by Liedtke. Are they appropriate? How would you recommend modifying them? We put the Exhibit 7 for reference: As a team we analyzed each segment’s projection: Men’s Athletic This segment indicated a 8,72% average growth rate from 2007-2011. According to the information in the case, Men’s Athletic revenue grew more 40% over the prior year and the average compound rate from 2004-2006 was of 29%, therefore the forecasted item should be based on this assumption from the case of CAGR of 29%. This projection seems conservative and it can be modified towards the expected 29% growth. Men’s Casual Women’s Athletic This segmented shows a growth rate of 2,50% from 2007-2011. According to the information provided in the case, the sales of this business line should be declining at 6,25% per year not increasing. Therefore its sales should decrease in this percentage not increase as projected per Liedtke. Liedtke projected for this business segment, an average growth rate 7,98% (2007-2001). The case indicates a growth from 2004-2005 of 13,5% per year . Therefore this can be somewhat a conservative growth projection. Since this has been solid growth, this could be increased to maintain the 13, 5% sales growth in the upcoming years Women’s Casual Lietdke’s projection assumed that this business line was going to disappear by the end of 2007 this is aligned with was its expected from Mercury management according to the facts stated in the case (page 6). Given this information we can conclude that the Women’s Casual as part of Mercury revenue generator would disappear, therefore this projection seems reasonable if Mercury does not merge. If merger happens this business line can be enhance by the synergies of both companies and it might be a positive approach to keep the brand alive. Estimated Capital Expenditures This projected expenditure was based on 5, 67% average growth rate from 2007 until 2011. The information in the case indicates that Mercury’s capital spending its little since they focus its resources in market research and product designs. Estimated Depreciation This item maintains an average growth rate of 5,67% for the years of 2007-2011. Because there is no more evidence of changes in depreciation this seems reasonable for Mercury’s operations. Cash Used in Operations From the Historical balance of exhibit 4, in 2006 Cash & Equivalents closed with a balance of $10,676. Liedtke projected a 61% decline for 2007 reducing the Cash line item to $4,161. This reduction might be since the historical Balance Sheet (2004-2006) was taking into account Cash & Cash Equivalents â€Å"† where the projected Balance Sheet (2007-2011) it’s only taking into account â€Å"Cash used in operations†. In addition, it might also be affected by the fact of â€Å"Men’s casual footwear† and â€Å"Women’s Casual Footwear† revenue are declining and not generating enough sales. Accounts Receivable The accounts receivable of Mercury, maintained flat growth with a 6% average growth rate from 2006-2011. Probably they have credit terms with retailers and shops, although there is not enough information in the case about this, therefore it seems an appropriate projection. Inventory According to Liedtke projections inventory also maintain an average growth of 6% until 2011. An inventory increase it’s necessary for this type of business, since Mercury needs to supply large retailers with their Footwear. In addition, this increase might be justified with the fact that, Mercury its receiving pressure from suppliers in China who need larger orders to operate at full capacity, therefore Mercury might be forced to make larger orders in the future to maintain its current relationship with the Asian suppliers. However, if Mercury it’s considering Women’s Casual as dead brand this can make the growth to be somewhat conservative. Prepaid Expenses According to Liedtke’s projection these expenses increased from$ 10,172 to  $14,747 in 2007 represented 42% increased. After 2007 Liedtke’s projected an average growth rate of 6% will maintain an average growth rate. Prepaid expenses might be rent of related to their operations however there is not enough information to assume that prepaid expenses can change aggressively over the projected years. Property Plant and Equipments This line item seems to maintain a flat and conservative growth since there is no indications of major changes in this area in the future of Mercury fixed assets. Trademarks &Other Intangibles The amount in trademarks and other intangible should not change since the company already owns the brands of the different segment. If in the future the merger happens then this might decrease Accounts Payable This was projected with a 5% average growth rate per year since 2007. For this type of business model seems reasonable that mercury maintains a conservative growth rate for the future years. The company already has established relationship with retailers and probably their credit terms will remain the same for the upcoming years. Accrued Expenses Accrued expenses which might be related to workers’ wages, increased from 16,981 to 22,778 in 2007 (21% increase). This increase seems somewhat aggressive since the company it’s probably expects to have less staff from the business lines, which are declining. Deferred Taxes Taxes might not suffer any changes, since this the taxes the company will have to pay for the upcoming years. Pension Obligation Projections of pensions seems reasonable and with no changes for upcoming  years. Nevertheless, if we assume that organizational changes will occur in the future such as lay-offs this line could be reduced. Value the target company, first by the DCF approach, and second, by multiples, using Liedtke’s baseline case. Explain all the assumptions that you make in this process We look at the valuation done by Joel L. Heilprin for Mercury when the WACC is 11.06% and the long run growth rate is projected at 2.78%: However, our DCF uses a WACC of 8.73% and a long-term growth rate of 3%. We do understand that there is a significant difference from Heilprin’s calculations; however, it is to reflect upon the probable different values of the treasury securities that we chose. Here is our DCF, but please refer to the excel file (attached through â€Å"Turn it In’) for all the formulas and values we used to give us an idea and to help us reach the solution. In one of our calculations we took Termination Value in 2007 based on the M&A. And in the other one, we took the Termination Value from 2011 because the FCF is growing slowly. (Please refer to the calculations in the Excel) Do you regard the value you obtained as conservative or aggressive? Why? Three calculations give different results because we took assumptions. The DCF method based on case assumption gives higher value than the P/E method. Based on the calculation we get two different market value of the company. The evident one is $236,988. This approach can be considered as aggressive. Moreover the target company has the steady financial statement with a low debt proportion, while the bidder has higher debt in portfolio. We combine the company by â€Å"Pooling Interest† method. This situation considers that the bidder, which tries to target the company with higher price, is considered to be aggressive. From our Lower WACC calculations we drop the Cost of Capital, which can inversely raise the enterprise value. With our high enterprise value we have a higher proposal value to the buyer, higher than Heilprin’s. What kind of synergies or other sources of value not included in Lietdke’s projections? How would you take them into account? The additional opportunities that the company has to improve the results are: Maintain line of Women casual revenues. AGI has the opportunity to add this line of products. AGI can use the infrastructure of Mercury without new investments. Additionally, AGI could change the Women casual brand of Mercury to their own brand, so changing the products style to the concept of lifestyle for women. The company could consider as minimum an EBIT of $0.5M similar to the 2004. Improvement in DSI, DSO, DPO. Mercury has fewer DSI, more DSO, and more DPO. If we analyze the next table, we can consider that AGI have the opportunity to match the DSI of Mercury with the ones of AGI. Additionally, the company has the opportunity of increase the PDO of Mercury with AGI, negotiating days of payment with the providers in China. These opportunities improve the Working capital in $17M for AP, and $22M for inventory. The total improvement for WC is $39M. Increase volume for their providers. AGI reduced the number of providers to allow them achieve more scale and put AGI in a better negotiating position. In that way, AGI could benefit from the bigger scale and continuing consolidation of their providers. Notice that the Gross margin of Mercury is 44%, while it is 50% for AGI. Therefore, with better negotiations for the Mercury products there is an opportunity for reducing COGS in $25M. Elimination of duplicated costs in China. Eliminate the surplus of people the company have in China. AGI manage their providers in China with 85 employees, and Mercury manages 73 professional. The merged company can eliminate at least the 73 professionals of Mercury. The value of 73 employees is $1.7M per year (assuming an average monthly payroll and related of $20k per employee).

Ethical Consideration Project

The health care delivery system is constantly changing it will continue to impact the kinds of services that are provided by religiously affiliated institutions. The pursuit of increased health care coverage and access at decreased cost will undoubtedly result in market and legal pressure on Catholic sponsored hospitals that provide health care, because it would contravene their ethical, moral, and religious principles. Currently, the law does not compel religious institutions to provide care that does not comport with their beliefs this is a means that has to stop especially concerning the well-being of the patient. This continual evolution of ethical, moral, and religious health care delivery, however, threatens to diminish, if not completely shut down the ability of these sectarian hospitals to maintain control over the kinds of medical care that they provide. Specifically, in this era pervasive federal and state regulations of health care delivery will put pressure on religious providers to give care even if it is against their philosophical foundation or they will risk the chance of going out of business because of the lack of government funding like Medicare and Medicaid. The states pursuit of reform and the provisional requirement of health care services are now increasing even more, hospitals are now more reliant on government funding so there is a tension between Catholic hospital and government to give patients the proper care that is needed which is not based on moral beliefs. Because Catholic hospitals frequently cite religious, and moral beliefs as the bases for rejecting patient demands for abortion, and in this case the morning after pill as discussed in the Brownfield case this looming conflict between religious freedom and patient access for care will continue to grow. This growing conflict has brought difficulty to the legal, social, and to the policy makers who must attempt to resolve this issue. In the Brownfield case the morning-after pill prevents fertilization or inhibits implantation of the fertilized egg. A rape victim should have the necessary treatment available or get referred to another hospital and in an event that they are not given the proper treatment they should have a viable claim for medical malpractice. I agree with the decision that was made by the judge and here is my reasoning. If the morning after pill is given to a rape victim it stops the attachment of a fetus which was conceived under a vicious crime which would not be considered an abortion since the morning after pill has prevented the attachment. I think that it is a patient’s right to control their own health care and that this should prevail over any hospitals moral and religious convictions, because we as patients need to know what is available and the best treatment out there to insure our well-being.

A Birds Eye View Essays

A Birds Eye View Essays A Birds Eye View Paper A Birds Eye View Paper It was a long summers day and the faint breeze blowing at me, but refreshing me as I passed under a tree. I felt the relief from the baking sun that was beating down on me and everything within reach. As I soared past the familiar sight, I had arrived to my home. I progressed swiftly up the spiral stone steps leading into a turret. It was strong and made out of roughly hewn, grey bricks, which at the present were quite rustic but charming. I could see for miles on end up here. The sky stretched out above me like an insipid blue sheet, every now and then, peppered with wispy, buoyant clouds that just seemed to hang there in the balance. The display beneath were merely squares and oblongs sewn together, it looked rather much like an enormous patched-work quilt. The fields were divided up with trees and hedges compiling of different greens and yellows. The cars and houses resembled little toys from a distance, and the farmers were ploughing through their rippling, satin-like fields, haymaking and patently getting ready for harvest. Autumn was approaching, it had been a year, but yet I still cannot forget. I found the whole house quite bizarre really. Wherever I seemed to go I would feel this kind of presence and coldness that seemed to be indescribable. It made me feel like some futile, inane supernatural believer. I felt quite weird being in such a large room so I decided to have a wonder around this grand house. The family had told me to feel at home and so I took the liberty of exploiting their hospitality and explored the old house. Talking about the family, they seemed very accommodating and friendly, and if it hadnt been for them, well, I would have still been in the middle of nowhere, I suppose. I wished that my father hadnt lived in such a derelict and deserted place. The weird thing is I dont really remember how I ended up there. They explained that they found me unconscious in my car although I found it strange when they were repeating to me the events because it sounded like I was just asleep. Nevertheless I was very gracious for their hospitality and I felt quite comfortable staying there. After all I would be going in a couple of hours. Each room that I entered gave the impression that I was not alone and the chill was still as palpable as ever. The night before, I recall hearing strange noises. It was like there were other people who had witnessed these weird happenings, but I was engulfed with tiredness that it could have been all a warped dream. Before I could progress any further, the butler appeared right in front of me. This startled me a little and he presented me with a plateful of breakfast delights. I hadnt eaten anything since the day before so I dug in at once. Wow, these look amazing, did you make them yourself? I asked. The butler didnt answer, and before I could question his silence, he had placed the plate down on a big oak table and departed the dining room. Soon all the family members started to file in and I thanked them again for their generosity and informed them of my departure. But that would be unwise! exclaimed the father. Im sorry, I replied in bewilderment. I mean well it seems like youre going to have to stay here for a while longer as there was a storm yesterday and many of the roads are closed so Im afraid you wont be leaving today he tailed off in a suspiciously. I wasnt sure how to reply, I mean these people had been really humble to me; I didnt want to offend them or anything. Well okay, I suppose I could stay here for another night or so, I mean I dont want to be a nuisance or outstay my welcome I looked sincerely at the family. Its not a problem, we like having another creature in the house remarked the mother. What she said bemused me a little, but I tried to keep a bemused look from creeping on to my face and instead gave a short smile back to the mother. but Im going to have to let my father know, I mean he was expecting me yesterday, so would it be possible to use the telephone, its just I cant seem to find my phone? I asked anxiously. Im sorry that wont be possible, the lines are all dead, said the father stiffly, and afterwards subsequently he walked off in a soldier-like manner. His loquacious nature had disappeared entirely. Now all the warmth of a loving family that I had felt the night before was gradually starting to vanish. When everyone else had finished breakfast, I was left there by myself. I hadnt felt out of place before but now I felt I was getting the cold shoulder. I wanted to get out of this place but I couldnt or maybe I could. I couldnt possibly talk to these people again after that little display, so I rushed back up to my room and searched for my bag. I took out a pen and a notepad and started to scribble down a sorry note. I paused, what would I say? That I couldnt actually talk to them because they were creepy. Scrap this idea I thought, Id just tell them face to face thats the least they deserved. I slipped on my jacket and grabbed my bag, hurryingly. I had rummaged every room but no one was to be seen anywhere until I reached the living room. The fire flickered and danced around the room, filling the room with a warm but a peculiar glow. The whole family was sat there eyeing me. A disturbing feeling rooted at the pit of my stomach. Im sorry, but as much as youve welcomed me here, I really do have to go now. I blurted out as quickly as I could pronounce the words. I thanked them yet again, and when I didnt hear a reply, I jammed my eyes shut and turned around to face the powering main door. I walked steadily towards it hoping that they would not impede or obstruct me from making my escape. Every step I took, the floorboards creaked in an eerie manner causing a cold sweat to cover me. As I managed to reach the door, I heard another set of feet following me. I didnt dare to turn round I didnt. I grabbed for the door handle and turned it with a quick cocking motion, but unsurprisingly it didnt open. I knew it, I murdered under my panting breath. I had no choice but to turn around. A tunnel of darkness pierced occasionally with flashes of brilliant light that surged out of the living room with a silhouette of who looked to be the mother. She was closing in on me although I couldnt see her face but her eyes still remained vivid and there was a glimmer of a smile in them. It was then, snip- its of my life flashed before my eyes. Why? Am I dying? I could see petal-like wings with a camouflaged dress that I somewhat admired on the woman. Her cheeks were rosy and soft but colourless at the same time. As she approached me, I dropped to the ground; it was like all my energy had been captivated out of me. What was happening? I kept questioning myself but I didnt have any answers. My vision started to blur and the last image I had was my reflection in her mirrored eyes. I could feel pain on my shoulder blades and the feel of ruffled feathers began to emerge, there was this unbreakable bond between us. Stop it! I shouted in agony. Stop it, youre hurting me. But they didnt listen. I strained my eyes and searched further a field and saw a thin road stretching away into the distance like a grey ribbon. Everything was as calm as a summers sea. The sun faded into a haze of amber and gold, filling the land with shadow. As I became restless and agitated, I peered down and immediately I felt a wave of dizziness and nausea wash over me. Everyone and everything was departing from the scene, abandoning me, all alone, deserted on top of a castle. I looked at the view for a few seconds but then a sudden wind gushed past me, which caused the flag to flap and my wings to spread. Nobody will ever notice that Im gone, Im all alone and no-one can know what I am. Ive always wondered what it would be like to fly and now I actually can, I dont want to anymore. Every second I spend thinking about what everyone looks like. What my family look like, but I cant see them I wouldnt be able to face them. Maybe one day a miracle will happen but in the mean time I can only wallow in my own pain. Although I still dont know why.

Total Economic Value of a Public Park Case Study

Total Economic Value of a Public Park - Case Study Example Though it is a short project, but I had to be careful in case of collecting information and applying them properly. My lack of knowledge and shortage of information were great limitations for this work, but the Park authority helped me very much by providing disc losable information. But they didn't disclose some confidential information, which is part of their business policy. I am very grateful to our instructor who has given me the opportunity to do the project that has enriched my knowledge, skills, and practical experiences on a mentionable place of a distinctive country. OVERVIEW OF KINGS PARK: Perth City is Western Australia's central business district. Kings Park is located on the western edge of Perth. It is a 4.06 square kilometers (1003 acre) park having mixture of: Grassed parkland; Botanical gardens and Natural bush land on Mount Eliza. The streets of Kings Park are another symbol of peace. They are lined with individual plaques. The plaques are dedicated by Western Australian Service men and women's family members, who died in World War I and World War II. Other than the tourist facilities and attractive sites, Kings Park also has: The State War Memorial; The Royal Kings Park Tennis club and A reservoir. Basically, it is assumed that the Kings Park is one of the profitable Parks in Western Australia. Because according to specialists, the places, which are situated in the centre of countries or districts, are more or less seem to be profitable. Kings Park is sort of that, but in some cases it could be better. HISTORY OF KINGS PARK: Officially the Kings Park was opened on 10 August of 1895. At the beginning, it was named Perth Park. People believe that the name was like... Officially the Kings Park was opened on 10 August of 1895. At the beginning, it was named Perth Park. People believe that the name was like that by its district where it is situated. In 1901, it was renamed as Kings Park to mark the concurrence of King Edward VII and the visit to Perth of George to the British throne. May Drive, one of the major roads, was named in the Princess's honor. Kings Park’s this kind of honor is rare in Park’s history. For this reason it gained and still now gaining fame and likings of people.New York's Central Park is smaller than Kings Park in size. Though New York’s Central Park seems to be bigger than Kings Park, but actually it doesn’t. No park was designated for public use in Australia before this one (in 1872). Australia's largest wildflower show and exhibition take place in Kings Park during September to October of each year. In Australia, rarely any park has this kind of arrangements for public entertainment. By identifyi ng the land to set aside for public, General John Septimus Roe (colony's first surveyor) recognized the qualities of the area and tried to protect it from any kind of disasters. Botanic Gardens and Parks Authority does not work under any Local Government sector. Since 1999, Kings Park has been administered by that authority. They also administer Bold Park. The administration building of Kings Park provides the options where the visitors can book guided walking tours, gather information, or reserve one of the facilities.

Research Paper - Flight Nursing in Community Setting

- Flight Nursing in Community Setting - Research Paper Example The essence of our lives lies with how effectively we play our part in the community; and the complete satisfaction of making life admirable can be attained through the profession of flight nurse. A flight nurse is the one, skilled to work in critical care settings and avail assistance to the community in emergencies. Flight nurse must be well experienced and expertised in all aspects of healthcare. Flight nurses, always well prepared for life saving activities makes their presence confirmed in all critical situations such as accidents, earthquakes etc. They aid in the essential intensive care of the seriously wounded or sick patients when being shifted to a healthcare facility through plane or helicopter. In addition to serving the people injured by disasters, they also go to remote areas to support people during the airlifting to provide healthcare facilities. The presence of flight nurse as a member among the passengers makes the journey safe and sound for the entire crew of the f light (Nursing Jobs and degrees-flight nurse, n.d.). The line of work of a flight nurse is highly demanding; and in addition to having the mentality of serving the community, a flight nurse must be all set to function in the highly challenging situations which could be even life threatening.