The Sarbane-Oxley Act (SOA) Essay -- Corporate Governance

INTRODUCTION "The Public Company Accounting Reform and Investor Protection Act" was signed into law by President Bush on July 30, 2002. The law is now known as The Sarbane-Oxley Act (SOA). The SOA has eleven titles within the act and numerous sections, pertaining to ethics, accounting, financial reporting, responsibilities of officers, whistleblower protection, and increased criminal penalties built upon prior securities laws. SOA is the most comprehensive securities legislation written since the 1940s. In the early part of the twentieth century companies did not have the sophistication and abilities of the modern company in regard to information technology, number of accountants, advisors and analysts. This legislation is a big step toward keeping U.S. law up to date with modern business practices. The Sarbane-Oxley Act was necessary to protect the U.S. economy and restore investor confidence after the many years of dishonest business practices by ENRON, WORLDCOM, TYCO and other companies. The practitioners of shady accounting and greed brought about a collapse in stock prices, shook investor confidence and hurt the credibility of all publicly traded companies. A mass "bail-out" by large stockholders ensued; however the average small investor held on, hoping that the stock would stabilize and believing the reassurances of companies, that claimed they were financially well-off when they were actually worth less than what they owed. In the end, investors and lower-rung employees of these companies were devastated financially. The underhandedness and greed of these corporate officers had the potential to hurl the U.S. economy out of control. The small investors, who are registered voters demanded action. This paper will review the sections of The Sarbane-Oxley Act, highlight their broad implications and discuss compliance. Compliance will cost all publicly traded companies a great deal of money. ?Deloitte's Point of View? will be used to illustrate that compliance, when embraced properly and approached positively can bring rewards for companies in the long term. SECTIONS The sections that follow are a simplification of the Sarbane-Oxley legislation. There are many niches that will require attorneys, accountants and advisors. Keep in mind all prior SEC (securities exchange commission) legislation such as (The Securities Act of 1933, Securiti... ...s Point of View, Sarbanes-Oxley Compliance. (Online). 8 Pages. Retrieved January 16, 2003 from: http://www.deloitte.com/dtt/section_node/0%2C2332%2Csid%25253D5601%2C00.html PriceWaterhouseCoopers. (2003). Key Elements of Antifraud Programs and Controls, A White Paper. 29 Pages (Online). Retrieved January 16, 2003 from: http://www.pwcglobal.com/Extweb/NewCoAtWork.nsf/docid/D0D7F79003C6D64485256CF30074D66C Securities and Exchange Commission. (2002). Proposed Rule: Certification of Disclosure in Companies? Quarterly and Annual Reports. 6 Pages (Online). Retrieved January 17, 2003 from: http://www.sec.gov/rules/proposed/34-46300.htm Securities and Exchange Commission. (2003). The Laws That Govern the Securities Industry. 5 Pages, (Online). Retrieved January 17, 2003 from: http://www.sec.gov/about/laws.shtml#secact1933 Securities and Exchange Commission. (2003). Summary of SEC Actions. 3 Pages, (Online). Retrieved January 17, 2003 from: www.sec.gov/news/press/2003-89a.htm Worthen B. (2003, December 1). A Funny Thing Happened on the Way to Compliance. CIO Magazine, Retrieved January 15, 2003 from: http://www.cio.com/archive/120103/oxley.html

Separation Or Cooperation :: essays research papers fc

Separation or Cooperation One ever feels his twoness, -an American, a Negro; two souls, two thoughts, two unreconciled strivings; two warring ideas in one dark body, whose dogged strength alone keeps it from being torn asunder. -W.E.B. Du Bois The Declaration of Independence and the Declaration of Black Churchmen both held out the great promise of rectifying injustices in America. The Declaration of Independence came in response to the tyranny of English rule. It trumpeted the lofty goals of equality for all men, an end to English rule, and the end to high taxes on colonists. The Declaration of Black Churchmen was drafted in response to the continued low socio-economic status of African American's after the demise of the Civil Rights Movement in the late nineteen-sixties. It has as its goals: integration, an end to the exploitative control of African Americans, and the more amorphous goal of an end to the institutional violence of White America. Even though both declarations sought an end to a particular kind of injustice, one failed and the other succeeded in bringing about its goals. My thesis is that the Black Churchmens' Declaration of Independence struggles to both setup an us-them and a we modus operandi. The Black C hurchmen's' declaration tries to cooperate with White America in order to win support for economic development in Black communities. The declaration also tries to vilify White America as a demonic force that for hundreds of years has destroyed the hopes of Black Americans. By oscillating between these opposite modes of thought the documents rhetorical power and tone changes significantly from the original Declaration of Independence. The fundamental structure of the original Declaration of Independence relies on an us-them dichotomy. England is classified as the them, and the colonists as the us. The grievances listed in the document create a clear delineation between colonists and colonized. The grievances also place blame squarely on England. They site the taxation policy, the lack of self government, the tyranny of England, and the abuse of the colonists: "The history of the present King of Great Britain is a history of repeated injuries and usurpations" (Jefferson 1) to justify their right to succeed. As the list of grievances goes on the us-them dichotomy becomes more pronounced until the document explicitly delineates as "us" and a "them", "They too have been deaf too the voice of justice and of consanguinity. We must, therefore, acquiesce" (Jefferson 3).

Victor Frankenstein Or His Creature English Literature Essay

Frankenstein besides known as the â€Å" Modern Prometheus † a celebrated Gothic novel, foremost published in 1818 by Mary Shelley, born august 30th 1797 and married at 16 to the well known poet: Percy Bysshe Shelley, who published the verse form ; â€Å" Prometheus † in July 1816. A The novel is set around the cultural and historical events that took topographic point during the late 18th and early nineteenth century. Shelley was reflecting on the alterations that she had experienced in her ain life. At the clip Europe was traveling through great alteration: the industrial revolution, civil war, progresss in scientific discipline and doctrine ; a period known as the Romantic Movement. The fresh uses an embedded narrative manner ; it is narrated by three characters. A great adventurer Captain Robert Walton narrates the narrative through letters to his sister: Margaret Saville, who lives back in England. Victor Frankenstein a Swiss scientist who retells the events of his work, where he created a animal from lifeless organic structure parts and in conclusion, the animal, who so seeks retaliation from him after being abandoned and rejected by society. In this essay, I will be discoursing the different techniques that Shelley uses to construct up the reader ‘s understanding for the animal every bit good as understanding for Frankenstein.AMain Body:First, Shelley creates understanding for the animal throughout the fresh utilizing techniques such as linguistic communication, imagination and strategic repeat of the cardinal descriptions of its actions, which largely represent its agony. She shows the reader that the monster has good grounds to be pitied, by disregarding its offenses. A At the beginning of the 5th chapter, when the monster is being created Shelley describes the ambiance as â€Å" a drab dark † making understanding through the usage of â€Å" Hapless false belief † . This evokes different thoughts for the reader proposing that the animal may non be who Frankenstein is anticipating him to be. It is subsequently used in the 16th chapter to mirror the animal ‘s temper: â€Å" nature decayed around me and the Sun became heatless. â€Å" A Shelley uses metaphors: â€Å" conditions and Nature † to bode the coming events. The reader is made to believe that this is true, based on Frankenstein ‘s colored point of position: â€Å" I saw a dull yellow oculus of the animal unfastened † and â€Å" How can I depict my emotions at this calamity†¦ the wretch. Victor is so horrified at what he has created that he decides to run off from taking duty, he describes his work as a waste of â€Å" remainder † and â€Å" wellness † filled with such sorrows: â€Å" but now that I had finished, the beauty of the dream vanished, and dyspneic horror and disgust filled my bosom. † The usage of negative linguistic communication, gives an indicant to the reader that, the so called: â€Å" monster † is really really harmful and should be feared, but at the same clip creates sympathy for its Godhead as his dream has formed a incubus. A Additionally, in the ten percent chapter the reader is introduced to the character of the animal during its confrontation with Victor ; responding to the horror of what he has created he vilifies the monster stating: â€Å" Devil†¦ be gone despicable insect! Or instead stay, that I may tread you to dust! † A Here, although the reader can understand how Frankenstein feels, it is clear that his reaction is inappropriate ; after all he created the animal and should take duty for his actions. The animal bearing no maliciousness aforethought answers merely by saying: â€Å" I expected this response. † Deriving the readers sympathy through its presentation of composure, it shows that no affair how it has been treated by humanity it can still demo the better traits of humanity. A This is emphasised strongly in the undermentioned quotation mark: â€Å" All work forces hate the wretched ; how so, must I be hated, who am suffering beyond all living things! Yet you, my Godhead, detest and reject me, thy animal, to whom thou art edge by ties merely dissolvable by the obliteration of one of us. † Here the animal backs up his statement through the usage of authorization, demoing how confident he is and by saying: â€Å" You purpose to kill me. How daring you sport therefore with life? Make your responsibility towards me, and I will make mine towards you and the remainder of world. If you comply I will go forth them and you at peace ; but if you refuse, I will gorge the trap of decease, until it be satiated with the blood of your staying friends. † The animal is demoing the reader his intelligence by utilizing interesting but complex words: â€Å" oversupply † and â€Å" Maw † which besides creates understanding because it shows that has h ad to larn from his experiences as his Godhead ne'er bothered to learn him anything. Furthermore, understanding is created for the monster throughout chapters eleven to sixteen when the monster is re- stating his experiences to master. In these few chapters the reader gets an penetration of the enduring the animal has endured. The animal negotiations about being deserted by humanity, giving a glance of what has motivated his offenses: † I am an unfortunate and abandoned animal, I look around and I have no relation or friend upon Earth. These good-humored people to whom I go have ne'er seen me and cognize little of me. I am full of frights, for if I fail at that place, I am an castaway in the universe forever. â€Å" The usage of strong affectional linguistic communication emphasises the animal ‘s feelings, he longs to be accepted by humanity, but everyplace he goes no human being seems to understand him. The animal begins to gain this that humans do non understand him, so he turns to nature for comfort: â€Å" The desert mountains and drab glaciers are my safety†¦ these black skied I hail, for they are kinder to me than your fellow existences. If the battalion of world knew of my being, they would make as you do, and arm themselves to for my devastation. Shall I non so detest them who abhor me? I will maintain no footings with my enemies. I am suffering, and they shall portion my misery. † A Here the reader sees two sides to the monster, they start to see hate fury and choler which shows that the animal does hold feelings and has good grounds for perpetrating the offenses ; he has tried to derive society ‘s credence and has failed so the lone option in his point of position is to take â€Å" retaliation † . In chapter 13, the monster erupts with choler and self-pity, as he inquiries his being: â€Å" but where were my friends and dealingss? no male parent had watched my infant yearss, no female parent had blessed me with smilings and caresses. † The subjects of friendly relationship and loneliness represent the animals ‘ bosom desires making understanding ; he longs to be loved and accepted by his Godhead, like a female parent and male parent would make for their kid. In contrast to this, the animal seeks a comrade ; person that can understand and tie in with him: â€Å" ‘I am entirely and suffering: adult male will non tie in with me ; but one as deformed and atrocious as myself would non deny herself to me. My comrade must be of the same species and have the same defects. This being you must make. † Here the animal tries to maintain the peace between himself and Frankenstein by giving him an option between life and decease for both himself and his friends and household, demoing how considerate a being he is despite how Frankenstein has treated him. In chapter 20 four in Walton ‘s last missive, the recount of the monster ‘s words spoken over Victor ‘s organic structure: â€Å" I, the suffering and the abandoned, am an abortion, to be spurned at, and kicked, and trampled on. † Although this quotation mark may arouse the thought of abortion for the monster, who is unwanted and abandoned by his Godhead, it besides the issue that Frankenstein ‘s decease was most evidently caused by the animals pick of actions. The reader may get down inquiry: â€Å" did master deserve to decease this manner? † Additionally, the reader besides Sympathises the animal ‘s Godhead â€Å" master Frankenstein † Through the usage of powerful affectional linguistic communication such as: ‘parched with horror ‘ , ‘shuddering and torment ‘ , ‘anguish ‘ , ‘the agonising enduring that I endured ‘ , ‘my ravings aˆÂ ¦ were atrocious ‘ , ‘the monster by whom I was tormented ‘ and ‘screamed aloud with torment and terror'.A The reader begins to understand that Frankenstein ‘s looks of choler and hatred towards the monster are down to his experience of mental and physical unwellness. A In off, like â€Å" Prometheus † master stole the thought of creative activity from God and used it for his ain unadvised intents and is now get downing to endure the effects. In chapter five, after master has created the animal the reader sympathises on the fact that Frankenstein ‘s dream has now vanished before him: â€Å" For this I had deprived myself of remainder and wellness. I had desired it with an ardor that far exceeded moderateness ; but now that I had finished, the beauty of the dream vanished, and dyspneic horror and disgust filled my bosom. † Victor starts to demo marks of hurt ; mentally and physically, he falls into unwellness directly after his creative activity, bespeaking to the reader that non merely has the state of affairs it destroyed his dream, but it has besides began to destruct his wellness. A Looking back at one of Walton ‘s letters: â€Å" two † , Mary foreshadows the state of affairs Walton is sing to that of Victor: â€Å" I have no friend, Margaret: when cubic decimeter am glowing with the enthusiasm of success, there will be none to take part my joy ; if I am assailed by letdown, no 1 will endeavor to prolong me in dejection. † Associating the two together, the reader is made to sympathize with master, based on the fact that he pushed away all his friends and household to concentrate on his work. Still sing nil, but horror and letdown master narrates: A † Mingled with this horror, I felt the resentment of letdown ; dreamns that had been my nutrient and pleasant remainder for so long a infinite were now become a snake pit to me ; and the alteration was so rapid, the overthrow so complete! † the usage of strong negative feelings shows the reader how despairing Frankenstein feels about get awaying his letdowns ; he merely wants to bury everything but the disappointment supports stalking him. The animal ‘s statement adds on to his hurt: â€Å" Fix! Your labors merely begin. Wrap yourself in pelts and supply nutrient, for we shall shortly come in upon a journey where your agonies will fulfill my everlasting hatred. † A Sympathy is created in this quotation mark, as the animal is given a powerful speaking voice that shows that Frankenstein has no say in the state of affairs, he is being treated as a slave: A â€Å" Slave, I before reasoned with you, but you have proven yourself unworthy of my superciliousness. Remember that I have power ; you believe yourself suffering, but I can do you so wretched that the visible radiation of twenty-four hours will be hateful to you. You are my Godhead, but I am your maestro ; obey! † A The usage of linguistic communication, the repeat of words such as, â€Å" wretched † and â€Å" suffering † show the reader that the tabular arraies have now turned and Frankenstein is left with nil. Last, in chapter 10, Frankenstein is so overwhelmed by his experience that he begins to reflect on the state of affairs, by oppugning the intent of his life in the undermentioned citation: â€Å" We rest ; a dream has power to toxicant slumber. We rise ; one wand'ring idea pollutes the twenty-four hours. We feel, conceive or ground ; laugh or weep, Embrace fond suffering, or project our attentions off ; It is the same: for, be it joy or grieve, The way of its going still is free. Man ‘s yesterday may never be like his morrow ; Naught may digest but mutableness! † This last citation suggests to the reader that, Frankenstein ‘s beginning of doing himself experience better is to speak about his issues even though he knows it would n't alter the fortunes he got himself into.Decision:In decision from what has been presented in this essay, it is rather clear that the writer has created a platform whereas understanding can be attributed to both characters ; Frankenstein and his animal. This is represented in Walton ‘s last missive, when he re-tells the animal ‘s words: â€Å" Still I desired love and family, and I was still spurned†¦ . the suffering and the abandoned, am an abortion, to be spurned at, and kicked, and trampled on. † And: â€Å" I have devoted my Godhead, the choice specimen of all that is worthy of love. † Her usage of composing techniques, such as affectional linguistic communication captures the reader ‘s bosom to sympathize with both characters, which makes the terminal of the narrative more interesting and thought provoking. Personally, although I can sympathize with each character, my paramount feelings thin towards the animal. This is because the animal had no pick in being given life and so be abandoned by his Godhead.

A Comparative Biography of Jesus in The Qur’an & The Bible

Jesus has been divinized a significant person in both Islam and Christianity.The Qur’an and the Bible, as the main sources of the information about Jesus respectively in Islam and Christianity, has contained the biographical narrations of Jesus, covering his life and death. Both similarities and differences can be found in the Qur’an and the Bible about the narrations of Jesus’ life. This essay will provide a comparative biography of this noble Messenger of God in the Qur’an and the Bible. ·Ã‚  Ã‚   In both the Qur’an and the Bible, Jesus is narrated as having had an extraordinary birth. The extraordinariness of the birth of Jesus can be mainly reflected from his biological mother being a virgin. Muslims and Christians both believe that a chaste, virgin woman called Mary miraculously gave birth to the male baby, Jesus before marrying her fiancà ©, Joseph.Evidence can be found in the Qur’an and the Bible about the startling birth of Jesus. As the Qur’an says, â€Å"she (Mary) said: ‘O my Lord! How shall I have a son when no man has touched me.’ (Qur’an 3: 47) Similarly, Christians also believe that when Mary was married to a man called Joseph, while she was a virgin. According to the narration in the Bible, Joseph â€Å"kept her virgin until she gave birth to a Son; and he called His name Jesus.† (Bible: Matthew 1:25) ·Ã‚  Ã‚   Both Muslims and Christians believe Jesus is a Messenger of God. According to Qur’an, belief in the Messengership of Jesus is one fundamental criterion to judge the true identity of a Muslim.As it is narrated with respect to the Messengership in the Quran, â€Å"the Messiah (Jesus), son of Mary, was no more than a Messenger before whom many Messengers have passed away; and his mother adhered wholly to truthfulness, and they both ate food (as other mortals do).† (Qur’an 5:75). Most Christians believe in the Divinity of Jesus and consider him as the second member of the Triune God, the Son of the first part of the Triune God, who assigned by God to perform certain holy mission.As it is narrated in the Bible, â€Å"and now, Lord, look upon their threats, and grant to thy servants to speak thy word with all boldness, while thou stretches out thy hand to heal, and sign and wonders are performed through the name of thy holy servant Jesus.† (Bible: Acts 4: 30).However, coexisting with the aforementioned similarities are some divergences of Muslims and Christians’ beliefs in term of the biography of Jesus in the Qur’an and the Bible. Two most representative ones are whether or not Jesus was the son of God as well as the crucifixion and resurrection of Jesus.

Fast food automation system Essay

As usual large number of people deserves my thanks for the help they provided me for the preparation for this term paper. First of all i would like to thanks my teachers and for their support during the preparation of this topic . I am very thankful for their guidance. I would also like to thank my friends for the encouragement and information about the topic they provided to me during to me during my effort to prepare this topic. INTRODUCTION Fast food automation system is a program based on C language. Generally, in various fast food malls and stores we see a number of workers working there to give different items to people. The head of that particular mall has to give them salaries accordingly. By using this, fast food automation program the problem of workers is reduced and management of money becomes very easy. C is a programming language developed at Bell laboratories of USA in1972. It was designed and written by a man named Dennis Ritchie. Possibly C seems so popular because it is reliable, simple and easy to use. Moreover in an industry where newer languages tools and technologies emerge and vanish day in and day out, a language that has survived for more than three decades has to be really good . An opinion that is often heard today is –â€Å"C language has been already superseded by languages like C++, C# and JAVA. This project is a program on fast food automation system using C language. A function is a self contained block of statements enclosed between braces that performs a specific task. It groups a number of repeated statements in a program into a single unit and is identified by a name known as a function name. A program can contain one or more functions, but the main() function must be a part of every program. It is the main() function from which the program’s execution begins. Other additional functions must be subordinate to it and to one another. Every function in C consists of following components: Function definition Function declaration or Function prototype Function call Function definition: It is the part of function where the actual contents of the function are defined. It basically consists of first line which contains data type of the value to returned followed by name of the function and then the arguments enclosed in pair of parantheses. Syntax: Ret_type func_name(data_type par1, data_type par2,†¦.. ) function { header Local variable declaration: statement;

Kapshi Model Village Essay

About this document: It is about a remote village named Kapshi in Maharashtra. A group of us from IIT Bombay visited the village to learn about the progress that was achieved there. This document is hosted on my website: http://www.it.iitb.ac.in/~gumma I can be reached at gumma@it.iitb.ac.in Backdrop: Until about three years back, the village was experiencing severe drought conditions with no water availability during the dry periods. It was inspirational to witness the way villagers transformed their conditions with self-belief and a camaraderie that is worth emulating. 1 Efforts towards water conservation Kapshi experiences about 250-300 mm of rainfall every year, which occur in bursts of six to ten spells of rains from June to September. The water table of the region had dropped so low that the village reeled under severe drought conditions for three years an had to depend on the tanker water supply for their survival. Egged on by the volunteers of ‘Art of Living’ foundation, the villagers made collective efforts to raise the groundwater level and store the surface water for lean periods. ‘Bandharas’ or small check dams of about three feet high were constructed along a long undulating terrain stretching about 20 km, which was identified as the route of water run-off during monsoon by the Civil Engineers of the Government. Shrubs and trees along its path were cleared. About 20 such dams have been built entirely by weekly ‘Shram-daan’ by the villagers. There are two types of Bandharas :- ‘Kaccha-bandhara’- made up of layers of stones bounded by steel wire meshes to prevent their dislocation when faced with running water. Their primary purpose is to prevent hasty run-off of water thereby allowing it enough time for it to seep into the soil beneath. These measures have been helpful in raising the water table over a period of 2 years. 2)‘Pakka-bandhara’-constructed out of concrete and cement, they are about 3 feet high on the water facing side and 5 feet on the leeward side. The trenches between two such 5 feet walls are cement lined at the bottom to prevent seepage of water to the underground. The primary aim here is to store the rainwater for gradual subsequent use for farm purposes. It was built by government grant. However, by efficient measures employed by the villagers the job was done by spending just 2 out of 3 lacs sanctioned initially. The balance money is to be used for constructing two parallel dams adjacent to the main one to collect the subsequent overflows of water. 1 Wells and methods to augment underground storage The villagers have carefully dug wells of about 35 feet depth that capture water during the rainy season as well as underground seepage. Each well is equipped with a small pump used to water the adjoining fields. Some wells are also used to supply drinking water round the year. The water in these wells is first treated with Potassium Permanganate (lal goli) etc. before being used. Incidentally, this was the first year when Kapshi had to not take recourse to Municipal tanker supply of water. Apart from the wells a unique way of storing water was the ‘Underground Bandhara’. Using the knowledge of the terrain, and with the help of engineers from the Agricultural Department, a region of about 1 sq. km area under the surface was carved out for storing water that seeped underneath during the rainy season. To prevent run-off to lower lying areas and still deeper areas an L-shaped polythene sheet was layered along the storage area. The accumulated water could find its way to the nearby wells thereby providing replenishment to the wells from time to time. Apart from the Government grants some money was also provided by the ‘Art of Living’ foundation for these construction activities.(?) Continuous Contour Trenches (CCT) An example of first level water management, a wasteland of about ? acres was kept aside for contour irrigation. Concentric trenches were dug with intermittent planar land being cultivated with animal fodder. During the rainy season water flows into these contours and gets successively collected into the concentric trenches over a gradually sloping topography. It helps in gradually raising the water table of the area as well as preventing top soil erosion by hasty run-off of water. The planar surface between the two trenches is utilised ti grow fodder for the animals. This elaborate work was brought about under the Food-for-work programme run by the Government during the consecutive droughts the village faced. Each villager who contributed ‘shram-daan’ of 8 hrs. a day per year (6 months + 6 months over two years of dry spells) was given 25 kg of grains per ?. Waste Disposal One of the interesting features of Kapshi was that each house there was equipped with a toilet with an adjoining soak pit. The excreta from the toilets is collected into an underground and fully covered soak pit gradually over a period of 15 years. The soak pit has two chambers, which could be alternatively made use at the time of collection which is supposed to take 15 days. The collected excreta is anaerobically digested by microorganisms over a long period to convert it into a fine powdered manure that sells in adjoining markets of Pune at Rs 200 per kg. This arrangement provokes questions as to whether a similar arrangement could be worked out even in cities, given that Waste Disposal is a much more serious issue here, for eg., the waste generation far exceeds the average centralized treatment facility available in Mumbai and so most of the waste is dumped straight into the sea. This is just postponing the problem, as the waste is rich in organics and nitrates that cause severe water pollution. As Prof. Shankar puts it, a similar effort of treating waste at source in cities requires a change in mind-set that considers using excessive water to just push the waste into the sea as the ‘best’ option. Organic Manure and Biogas Cow dung collected from a few houses is put into a cylindrical steel tank put underground and mixed with water to make slurry. This slurry is kept under air-tight conditions. The anaerobic digestion process, called biomethanation, generates gobar gas over a period of ? days that is collected and used as fuel by the households. Typically, dung from 4 cows is sufficient to support 1 families fuel needs for ? days. Further, the left over byproduct of the above process is dried and put in farms as manure. This practice raises pertinent questions: – Is the left over cow dung byproduct better manure than the raw cow dung itself? Can vegetable and other straw waste be used as feed to these biogas plants or added to byproduct before putting into the field? Consultations with some of the professors in the Chemical Engg Dept seem to point at some answers: – Use of cow dung as feed for biogas plants seems to a necessary evil with the growing cheaper fuel demands of the villages. Actually, its usage in this form is wasteful as then valuable cellulose degrading bacteria, which fix Nitrogen required for plant growth, get killed. Further, the process generates NH3 and H2S in dissolved form which stay as unfixed and accumulate in the soil. Instead, employing cow dung directly to the farms (in solid form or pumping with water) is considered the best as it preserves the ruminant ecology (chains of interdependent microorganisms), so crucial for making nutrients of the soil available to the plants. This is why cow dung is referred to as just not a fertilizer but as a ‘bio-culture’. Mixing of vegetable and corn waste to the biogas by product and using it as a fertilizer is not a good idea because the left over is already rich in organics and addition of straw waste would only add more organics. Instead, powdered basaltic rock (found in plenty in that region) could be added to it, which would provide minerals to be used by the soil. A still better approach seems to use cow dung as such in the soil and add the powdered basaltic rock to it. Minerals that are otherwise in deficit in organic farming methods are provided by the powdered rock. The productivity in this manner seems to increase as per experience of farming in north Bihar and other river basins. Furthermore, straw and other vegetable waste could be used for biogas generation. However, this may require employing use of lignin (difficult to break) degrading enzymes, whose feasibility requires further investigation. 1 Burning of fodder grass and weeds A practice widely used across North India, was also seen here. Operational convenience and high costs of deweeding and degrassing seems to be one of the strong motivations behind this practice. It can, however, be argued that this is a wasteful process as the energy present in the weeds is simply wasted in the form of CO2 and released into the atmosphere. Instead, if these straws and grasses could be used in a biogas plant to generate biogas, it would serve twin benefits of fuel energy as well as obviating the use of cow dung for biogas purposes. Again, the feasibility of this process needs further investigation. There is also the other side to the practice of burning grasses. They generate, among other things, carcinogens like dioxins into the atmosphere. 1 Burning of polythene Plastics are accumulated over a period of time and burnt. This is dangerous as burning causes generation of toxic byproducts which are believed to be carcinogens and are much more difficult to biodegrade than the parent compounds. With the given limitations in technology it would be better to recycle them. For this a regularized dumping and collection system needs to be put in place along with the Municipality. Given the limitations of this option, it would be best to cut their use at source. 2 Organic Farming Being witness to the large sized onions that villagers in kapshi grow and having eaten the delicious food there, it can be said that organic agriculture has been one of their success stories. Use of natural fertilizers and insecticides primarily using cow dung and urine has made them successfully swith over to chemical free agriculture. The villagers, seem to be fully convinced that use of synthetic fertilizers and DDT etc. was a source of slow poisoning. Thier eagerness to get rid of this enabled them to willingly accept marginally low farm yields in the first year of switch over to new farming. Not only is the organic product bigger, it lasts longer and does not need elaborate storage facilities. Organic Farming, is in some way, like going back to the old ways of farming practiced since times immemorial up until 40 to 50 years back. People still recollect their grandmothers speaking about the quality. Taste, etc. of the vegetables and the grains used during their times. If this was so, then why was it that use of chemical fertilizers was resorted to in the first place. As Prof. Venkatesh puts it, Organic Farming is prone to contamination and spoilage by unknown pests or new strains of microorganisms which is why people tend to grow organic foods in protected environments or use insecticides to keep off all organisms. The demands of a rapidly growing population needed food grain production at a much faster pace than what was being achieved in the sixties. Led by the Western experience in this regard, the use of hybrid seeds with extensive fertilizer and pesticide use could achieve a marked rise in production, initially. Agriculture became water intensive that had its effect over the years in the form of receding water table. Further, synthetic fertilizers provide H+ions to the soil to solubilize the minerals present that could then be harvested by the plants. However, their use over a period destroyed the natural ecology that existed in the soil. In this manner useful microorganisms present in the roots of the plant were destroyed preventing natural nitrogen fixation and denitrification. With repeated use, it resulted in an ever-increasing dosage of the fertilizers. The increased usage ultimately resulted in the high acidity levels that are witnessed today in the soil, rendering the latter infertile. Having said this, resorting to farming is a risky proposition initially, but if persisted it seems to be a sure way of moving towards increased productivity over a longer period. In the present case, villagers learnt the techniques of organic farming from Mr. (Ramesh ?) Palekar of Amaravati in Andhra Pradesh. This included the right kind of dosage and timing of the manures to be administered to the land. Interestingly, snakes and farm cats are used as natural pesticides that eat away the rats that attack the standing crops and grains. It was heartening to see that the villagers seem satisfied with both the quality and quantity of their produce after the first year when the production was lower than what was obtained using inorganic fertilizer use. 3 Innovative Coconut scheme With financial aid from the Panchayat, each household planted a coconut tree by itself investing about Rs. 5-10 for the sapling. The balance money is to be gradually paid as taxes to the Panchayats beginning with the second year of plantation, with those owning a pukka house shelling out more tax than those with kuccha house (Progressive Taxation). As the tree grows, it was estimated to that the products of the coconut tree would fetch about Rs. 1000-2000 p.a. to each family. The choice of the coconut tree is interesting. Each part of the tree lends itself of use-stem, fruit, bark, etc, for various purposes. Moreover, coconut tree is relatively fast growing; its roots are small enough not to damage the foundations of the house. The water requirements for its growth can be met by channeling the water used for domestic washing purposes. 4 Desire for alternate energy sources The villagers were very keen on finding substitutes for their power needs. They do get about 6-10 hrs of electricity everyday but find the bills pretty hefty. Most of them were keen to know if they could instead use Solar Energy for street and other lighting purposes. With the discussions that followed thereafter with Prof Date and others, the use of Photo-voltaic cells as source of power seems to very costly and cannot be used. 5 Art of Living and its role Prime initiative: Dr. Paul, based in Phalton but makes weekly trips to the village to administer medical treatment to the villagers. Realised that the villagers needed to be brought together to solve their own problems. Himself. a beneficiary of the Art of Living courses, he convinced the foundation to start short Navchetana shivirs for people in the villages teaching some elementary pranayamas and doing satsang (devotional chanting in congregation). 6 villagers attended the first such camp and thereafter the chain began to grow. In his own words, Dr. Paul found that the villagers were very keen to take up responsibility and were mature enough to make sacrifices for the larger cause. Gradually, some villagers gave up intoxicating liquor and tobacco etc. and other malpractices. As one of the village eleders put it, the one-hr weekly congregational satsang was their way to realise themselves and forget petty issues. Moreover, the concept of ‘expanding your responsibilities’ imparted in these camps seems to have worked wonders in bridging the cast divide. However, in all fairness it must be mentioned that because of the progressive movements by Jyotiba Phule, MG Ranade etc. in parts of West Maharashtra over the past 100-150 years the general populace here is very mature and the caste rigidities are not as strong as in some other parts of the country. Distinctions do exist but they are only at the level of occupation. This aspect seemed to have helped Dr. Paul. The sarpanch of this village seems to be a man among the masses. He leads from the front and does shram-daan himself along with others in all the activities taken by villages. No wonder he was awarded the ‘Best Sarpanch of Maharashtra’ award last year. This tale from the village holds important pointers to people living in cities as well. Most problems could be dealt with at the micro level if conscious efforts are made towards them. Things like pranayama, faith, satsang spur discipline and send messages to place one’s action in a perspective. Such measures are long lasting, as they strike deep into the human psyche. With increased violence, insecurity and intolerance that is witnessed in the society today such measures suggest a way out. No wonder, increasingly people are resorting to them in the cities and in the West as well.

Vermont Teddy Bear

As a good marketing strategy, it would be wise for Vermont teddy Bear to penetrate at least the distribution channels of various toy stores. Therefore as a suggestion, the company should at least create a special â€Å"manufacturer-to-dealer† program which will be initiated and targeted towards the specialty and toy store businesses operating today. In this notion, it is recommended also to Vermont that it sets up a special discount program offer in its website which will be geared towards potential visitors who are willing to be distributors of the company’s products.Basically, the rationale for this suggestion comes in the aspect of attaining more exposure or advertising mileage without themed to add more mediums of advertising. Acquiring a list of specialty stores which are willing to distribute and resell the teddy bear products can help Vermont Teddy Bears to save money. Also, this will widen the market segment of the company since people are not actually invoiced to look for toys online as the primary channel but to go to a toy store which can provide both visual and tangible aspects of product presentation.Moreover, the establishment of special product discounts for wholesalers can increase the web traffic of Vermont because it will not only concentrate on individual clients but to corporate customers as well. When it comes to the demands of the target market, the creation of additional channel for distributorship certainly meets this aspect. Ordinary people can purchase their teddy bears online while wholesale customers or distributors can also manage to acquire more information on how they will profit from partnering with Vermont as a manufacturer.