Monday, September 30, 2019

Environmental and Competitive Analysis of Easyjet Essay

This report has been written in order to provide an environmental and competitive analysis of the low-cost airline industry sector from the position of Easyjet. It will give a brief history into Easyjet and the low-cost airline industry. It will analyse the internal strengths and weaknesses as well as the external threats and opportunities. Competitors will be analysed through the use of porters 5 forces model. Recommendations will be made for EasyJet’s marketing strategies for the next three years. Corporate History Easyjet was founded in 1995 by Stelios Haji-Ioannou who based the firm around the low-cost, no-frills model of the US flight operator ‘Southwest’. The concept of Easyjet is based on the fact that short flights within Europe are price elastic, meaning the lower the prices the more people will travel within Europe. The deregulation of the European airline industry in 1992 authorised any European airline to operate, fly and land anywhere within Europe. This allowed airlines to expand routes and operate within Europe with much higher precision. Easyjet was initially started from its ‘hanger’ headquarters at Luton airport with two Boeing 737-300’s offering flights from London Luton to Glasgow and Edinburgh at a price of  £29 each way. To date easyJet has now expanded into offering 125 routes from 39 major European airports using their fleet of 122 aeroplanes. EasyJet has also expanded into having large basis at not only Luton airport but also Liverpool, Geneva, and AmsterdamBack in 1999 easyJet gained free mass exposure to an audience of around 9 million viewers through ITV’s ‘fly on the wall’ documentary series ‘Airline’. The launch of easyjet.com in 1997 has become an integral part of the business model and has seen a huge change in the culture of booking travel tickets. Currently easyJet.com provides around 90% of bookings today and in 2001 hit ten million sales making it the second busiest travel website in the UK. Ryanair and easyJet are in fierce competition with each other as they are the two largest low-cost airlines operating within the UK. Since easyJet’s takeover of the low-cost airline â€Å"Go† in 2002 it has become Europe’s largest airline in this sector but still faces fierce competition. EasyJet Mission StatementA mission statement should be the ultimate goal of a firm and should filter down into every department of an organisation. To provide our customers with safe, good value, point-to-point air services. To effect and to offer a consistent and reliable product and fares appealing to leisure and business markets on a range of European routes. To achieve this we will develop our people and establish lasting relationships with our suppliers. (http://easyjet.com/EN/About/index.html)EasyJet’s environmental code based on three pointsTo be environmentally efficient in the airTo be environmentally efficient on the groundTo lead in shaping a greener future for aviation, for example:- carbon offsetting- shaping future aircraft design- for example, the ecoJeteasyJet high efficiency = lower emissions = low faresSWOT AnalysisA SWOT analysis analyses the internal Strengths and Weaknesses of easyJet along with the external Threats and Opportunities. Strengths†¢Well known, respected and memorable brand name†¢Strong and well known leadership figure in Stelios: â€Å"No Bullshit† approach†¢Motivated workforce independently trained at the easyJet academy†¢Very effective advertising strategies developed to reinforce the easyJet brand along with mass exposure through ITV’s ‘Airport’†¢Good knowledge of the market and effective responses to competitors attempting to steal potential customers†¢Fly to a large number of main holiday destinations†¢Lower carbon emissions due to using newer fleet of aircraft†¢Cost reduction with the removal of travel agents†¢High passenger volume†¢Low operating costs†¢Diversification into other markets, car rental, internet cafes and hotels†¢Flat managerial hierarchy, thus reducing costs†¢Innovator with regards to online booking and ticket-less travelWeaknesses†¢Fly only within Europe and no current intentions to expand outside of the continent†¢Rely on computer bookings to such extent that business would be unable to operate with computer failure or virus attack. †¢No customer retention/relationship policy. †¢No points scheme to reward frequent flyers†¢Access to European airports allowed by the deregulation of the industry, which may vary in the future†¢Outsources many of its services to third parties which may be damaging to its reputation†¢Success of Easyjet makes it difficult and expensive to train staff quickly enough. Opportunities†¢Lower costs further†¢Increase fares†¢Introduction of more countries into the European Union has increased potential customers and flight destinations†¢Expand into new routes, outside of Europe, and long haul†¢Decrease turn around times†¢Improve aircraft utilisation†¢Vertical integration to eliminate outsourced functions of easyJet’s procedure†¢Gain first mover advantage with regards to using alternative ‘greener’ fuel cells†¢Introduction of points scheme to reward and retain frequent flyersThreats†¢Rising fuel prices †¢Introduction of a carbon emission tax or other environmental regulations†¢New emerging competition†¢Competitors undercutting prices or offering similar prices for a more efficient/better service†¢Aircraft maintenance problems†¢Terrorism reducing air travel numbers†¢Emerging alternative modes of transport†¢Reputation lost in event of well publicised incident†¢DelaysPEST AnalysisA PEST analysis analyses the Political, Economic, Socio-Cultural and Technological factor influencing the low-cost airline industry. Political Factors†¢Threat of terrorism upon airlines†¢Governments applying taxes upon carbon emissions†¢Introduction of more countries into the European unionEconomic Factors†¢Increasing fuel costs and other environmental restrictions†¢European Union regulations†¢Prospect of higher security and insurance costs due to the increased risk of terrorism. †¢Continuing growth of air travel through continuing globalisation†¢Introduction of the Euro single currency is likely to integrate Europe even moreSocio-Cultural Factors†¢Travel and holidays are becoming more and more typical for a large percent of the UK  population†¢Continuing growth of multi-national enterprises has caused business travel to become more common†¢Gaining customers from France and Germany may cause problems as these nations are still very reluctant in using credit cards over the phone and on the internetTechnological Factors†¢Advancements in e-commerce resulting in increased online competition†¢Improvements in engine technology will allow easyJet’s planes to run more efficiently and reduce emissions†¢Increases in fuel technology offering easyJet alternative fuel sources Porter’s 5 forces model Porter’s 5 forces model looks at: the threat of substitutes, the threat of new entrants, the power of suppliers, the power of buyers and the rivalry among existing firms to analyse the competitiveness within a certain industry. The threat of substitutes†¢Fairly low threat from other modes of transport as the cost and time advantage clearly separates the low cost airlines from the luxury and comfort offered from substitutes such as high speed train services. For example London to Glasgow takes 6 hours on a train and costs around  £80 whereas Easyjet offers the service in 1 hour only costing  £29. †¢Regarding travel into mainland Europe the distance is far too great for train, car and ferry travel to be a realistic worthwhile substitute. For example if a customer was to drive to the south of France for a short weekend break the travel would take too long for it to be realistic and practical trip . The threat of new entrants†¢Limited capacity at suitable airports means any new airline would find it hard to find suitable take off and landing slots. †¢Huge start up capital required for the purchase of aircraft†¢New entrants would be working as a ‘loss leader’ for a number of years due to the large initial expenses†¢The low cost airline industry within the UK is fairly mature but as easyJet were one of the initial firms into this industry they hold a strong position. However within the rest of Europe there are many holiday operators who are attempting to enter the low cost airline industry themselves. The power of suppliers †¢The price of fuel is directly related to the cost of oil which is ever increasing. Easyjet rely on being able to obtain fuel but have no control over the price. †¢Aircraft manufactures are extremely concentrated within the industry with Boeing and Airbus the two main manufactures. The dependence of spare parts from a certain manufactures could pose a risk. †¢The more Easyjet expands the more power it will hold over its suppliers through gaining ‘economies of scale’. The power of buyers†¢Buyer power within the airline industry, especially the low cost sector is especially strong as customers often shop around and try to find the best price. This factor has been extended through the introduction of many online flight search engines such as travelsupermarket.com and lastminute.com. †¢The Civil aviation authority (CAA) provides protection against(1) the consequences of travel organisers failure for people who buy package holidays, charter flights and discounted scheduled air tickets and(2) licences airlines and ensures compliance with requirements of European and UK legislation relating to financial resources, liability and insurance of airlines. †¢Customers experience no negative feature of switching supplier so are happy to do so. Rivalry among existing firms†¢Ryan Air, BMI baby, MyTravelite, Jet2 and Buzz are all competitors with the UK low cost airline industry but Ryan Air is the only one of these to have succeeded and shown a continuously yearly profit. †¢British Airways and other traditional flight operators flying from the UK are competitors but on a much lower scare as they are targeting different market segments†¢There are over one hundred European based low cost airlines,  many of them are very small but still act as competition for easyJet. Different Types of competitorsSimilar specific – same product, technology and target marketSimilar general – Same product area but serving different segmentsDifferent specific – Same need satisfied by very different meansDifferent general – Competing for discretionary spend(Brassington, pg 866)In relation to Easyjet the similar specific competitors are the other ‘no-frills’ low cost airlines, operating within Europe. The largest firm that fits this specification is Ryan Air thus they are easyJet’s prime competitor. Other ‘no-frills’ low cost airlines operating within the UK include Jet2, bmibaby and Flybe. The similar general competitors are other airlines that operate within Europe but which are targeting a different type of clientele. Within the UK the largest operators are British Airways and Virgin but both of these operators tend to concentrate on the more upper class expensive business flights. They are also not in direct competition with Easyjet as they offer flights all over the world and are not restricted to just within Europe. The different specific competitors are firms which offer travel into Europe by means other than air travel. This would be the channel tunnel operator Euro tunnel and the English channel ferry operators such as P&O, Brittany or Stena Line. These are not in direct competition as the main differentiation is that on both the channel tunnel and the ferry crossing people can take their cars onboard. It is also a much longer process so unless visiting the west coast of France weekend breaks would seem rather pointless as the duration of the ferry would be too long. Different general competitors could be firms offering holidays and trips within the UK where no air travel is needed at all. Different general competitors could also be firms supplying other luxury items that may be bought instead of a holiday, such as a new car. Competitor analysisAs the range of competition throughout these groups (above), is at varying intensities the similar specific and similar general groups will be broken down into four segments for ease of analysis. Competition will be analysed through a competitor analysis. Who are our competitors?Segment 1Ryanair: Easyjet’s direct competitorsSegment 2Other UK based low-cost airlines: Jet2, flybe, bmibaby,Segment 3Standard UK based airlines: British Airways, Virgin Atlantic, KLM and BMISegment 4European based low-cost airlines: There are over 100 European low cost airlines such as: Condor, g’wings, SkyEurope and Blu Express. AssumptionsIt is inevitable that the continuous growth in the low cost airline industry will begin to slow down as the industry is becomes saturated. It is believed that the current mass of operators will be whittled down to a handful of major airlines. A large number of the smaller low cost airlines that will unavoidably struggle to compete will be involved in take-overs allowing the bigger players in the industry to continue to grow. What are our competitor’s strengths and weaknesses?RyanAir Strengths†¢Well known and respected brand name†¢Low costs due to low airport charges†¢High internet booking ratio†¢High aircraft utilisation†¢Use single type of aircraft†¢Fast turn around times†¢High seat densityRyanAir Weaknesses†¢Recent reports of poor customer service†¢Negative press†¢Airports are often long distance from travellers end destinationUK based low cost airline Strengths†¢All have their own website for bookings and ticket-less travel†¢Some have strong financial backing†¢Fast turnaround time†¢Low operating costsUK based low cost airline Weaknesses†¢Relatively small in comparison to easyJet and RyanAir†¢Large advertising costs†¢Small network of routes†¢Competing in competitive industry resulting in many mergers and take-overs†¢Restricted to the use of certain airportsStandard UK based airlines Strengths†¢Res pected and well known brand names †¢Worldwide service†¢Strong financial backing†¢Respected standard of serviceStandard UK based airlines Weaknesses†¢Low aircraft utilisation (compared to easyJet)†¢High costs†¢High pricesEuropean low-cost airline Strengths†¢Use of  single currency (Euro) can reduce costs†¢Closer to emerging markets (Eastern Europe)†¢Low costs†¢Well know brand names, in their respected home countriesEuropean low-cost airline Weaknesses†¢Relatively small compared to easyJet and RyanAir†¢Virtually unknown in the UK†¢Competing in fierce industry†¢Restricted use of certain airportsWhat are our competitor’s objectives?RyanAir – â€Å"RyanAir’s objective is to firmly establish itself as Europe’s leading low-fares scheduled passenger airline through continued improvements and expanded offerings of its low-fares service. RyanAir aims to offer low fares that generate increased passenger traffic while maintaining a continuous focus on cost-containment and operating efficiencies.† (Ryanair.com)UK based low cost airlines – Initially the UK based low cost airlines objectives are to survive in the industry by increasing their market share. The inevitable saturation of the market will cause many of the smaller low cost airlines to be merged or taken over by the larger players. In order to avoid this smaller low cost airlines need to differentiate themselves from the crowd or gain a unique selling point through lower costs, excellent customer services or exploiting new routes. Standard UK based airlines – Aim to continue their dominance of flights in and out of the UK by emphasising the quality of the service they provide. They also plan to reduce prices in order to shorten the gap between themselves and the low cost airlines. European bases low cost airlines – European low cost airlines need to survive in the market by increasing their market share. This could be established by increasing their network routes or branching into un-targeted countries within Europe. It is also plausible that mergers will occur within this sector to reduce the risk of failure. RecommendationsEasyJet can not avoid the increasing oil and petrol prices which is bound to effect the industry sooner rather than later. It may be recommended that easyJet start looking into using alternative renewable fuel sources. If easyJet can get hold of the technology to run their fleet of planes on a ‘greener’ fuel they may gain first mover advantage and capture large amounts of the competitions customers. Over the next three years it would be recommended that easyJet focus on ‘joining the dots’ of their European network rather than attempting long haul flights as this would be difficult and would carry a large initial risk. If easyJet could ‘join the dots’ in their European network it would fight off the competition from the emerging low cost airlines attempting to grow within the industry. Conclusion In conclusion easyJet have built a strong brand which has positioned them in an excellent spot within the low cost sector of the airline industry. With this sector of the industry predicted to grow, competition is likely to intensify even more but as easyJet has already built a strong brand and customer base it is unlikely they will be forced out of the market. EasyJet need to continue its advertising strategies, reinforcing its image and brand name to continue as one of the industries leading airlines. As the UK market is saturated and offers small or no growth opportunity, it would be logical for easyJet to focus on the expansion of their route networks within Eastern Europe. EasyJet should accomplish this through providing the routes themselves or merging with a competitor that already does. Reference List Bird’s eye view. SWOT analysis of low cost carrier industry (April 2007)http://www.air-scoop.com/downloads/SWOT_Low-Cost-Carriers_Air-Scoop.pdf [7-12-2007]Blythe, J (2006) Principles and Practice of Marketing, Thompson Learning, Bedford Row, LondonBrassington, F. Petit, S. (2003) Principles of Marketing, page Pearson Education, Harlow, EssexChannel 4 news. How green is easyJet? (May 2007) http://www.channel4.com/news/articles/society/environment/factcheck+how+green+is+easyjet/509642 [20-11-2007]Crawford,C. Easyjet SWOT Analysis (2004) http://www.marketingprofs.com/ea/qst_question.asp?qstID=3412 [25-11-2007]Hoffmann, J. Ryan Air – Environmental Analysis, Discussion of core competencies and Strategy Proposal (2004)http://www.grin.com/en/preview/39017.html [25-11-2007]Manzoor, M. Easyjet (2005) http://www.marketingprofs.com/ea/qst_question.asp?qstID=9339

Sunday, September 29, 2019

D.T. Resistant Materials – Evaluation

I feel that my product has fulfilled all of the essential criteria although some of the desired criteria aren't fulfilled. This includes: * Incorporated Lights * A Combination of Materials * Be used for placing an object on top The reason behind these specifications not being fulfilled was mainly due to limitations or the way it would have to be incorporated into the design I chose. If I decided to incorporate lights, the price would have rose as well as me having to make the boxes more bulky making them a lot more difficult to move and customise. A combination of materials wasn't used because of complications and problems which I will explain later and to be used for placing an object on top, the product would become less customisable, however an add on could be designed for my product in the future which would allow this, but as current because of time scale and general problems (which I will explain) this is an unavailable feature. What it does and how good it is at doing it My product is designed to allow users to store objects such as books and paperwork in. Teenagers, my target audience, would be able to customise the product by adding different tops as well as a different combination of boxes of which came in two sizes. The system I designed allowed the boxes to be placed on top of each other as well as beside each other. After testing, I found that the average sized box fitted perfectly, mainly due to my research which I carried out earlier. Papers unfortunately didn't fit without aid such as a folder or possibly something which allowed the paper to stand on end. Having said this, the product was perfectly able to stand the weight and the customisable feature with everything lining up with little add on features which gave room for error as well as being extra features to the set. After asking other 15/16 year olds, comments were very positive particularly with the engraved design on the side which matched with the add on spacers as well as the fact the boxes could be stacked or put on the side. They also liked the idea of the customisable top which could be turned into a different wide range of add-ons which could have been added to in the future if desired. There were few negative comments which were probably due mainly to pure politeness! Having said this, the ones I received were well constructed such as the fact that paper couldn't be placed flat without it sticking out the side as well as the fact that the choice of finish allowed the pine to show which was of a colour too bright to some people's preference. Modifications and/due to Problems One major problem I came up against was the fact that I was unable to cast a peg. This was due to limitations of knowledge on casting as well as the time limit I was restricted against. Our first trial was shown on my developing ideas section where only one half of the peg seemed to come out correctly. This, unfortunately, made me skip the variety of materials desired criteria. Another problem was accuracy. I was only making one of many of these products and because of this I opted to create the top plate by hand. Having done this I soon realised that it was very difficult and time consuming to get it correctly placed. Due to this fact I modified the size of the dowel from 8mm to 6mm which meant that the 8mm hole will now have 6mm slotted into it with the top plate. Because of time restrictions, it wasn't possible to create other add-ons such as the CD rack I planned earlier on. Instead I opted in a different material which would make the product more appealing (aesthetically pleasing). Accuracy was also another problem which I faced when joining the boxes together. I originally planned to join the boxes directly against each other. Because of 8mm holes being in the top and the bottom, 8mm dowel had to be used and the fact is that there was no room for error which became a problem. I solved this by creating a spacer which contained 6mm dowel which would slot into both the bottom and top box. This was a viable solution. Design problems also caused the boxes to be connected sideways only one possible direction as the boxes would not slot into each other on one side. This problem was one which I didn't fix as the boxes could still tessellate one way which made this problem very minor.

Saturday, September 28, 2019

Virtual Learning Environments Essay Example | Topics and Well Written Essays - 3000 words

Virtual Learning Environments - Essay Example However, while such facilities provide significant advantages to both learners and teachers, they also bring difficulties. One of the main problems is about the lack of discrimination by the students to the materials available for research in the Internet and so the solution can be provided through the setting up of a walled garden. This protects the learner of an institution from the outside users and allows the teacher to upload chosen materials which are available exclusively for their student. However, while this solves one problem, it creates the potential to limit students’ research capability and need for them to learn to be discerning in assessing the usefulness of learning materials. Key Words: Virtual Learning Environment (VLE), ICT, Electronic, Learning, Walled Garden, Web 2.0. Contents Abstract 2 Contents 2 1.0.Introduction 3 2.0.Basic Information about VLEs 4 E-Learning provides a number of unique features such as collaborative activities, peer commenting, and onl ine assessment of coursework within a VLE. Common online course models include: 8 1)The content and support model – provides a separate tutorial support and standard course content; 8 2)The wrap around model – adopts the resource-based learning by combining the provision of classroom and online learning activities. Thus, giving more autonomy and accountability to the students; and 8 3)The integrated model – does not provide distinction between online tutorial support and course content (Mason, 1998). 8 Regardless of the type of online course model, a college or a university is using; there will always be some teaching and learning benefits, that can be gained by establishing a strong and reliable VLE (Nagi, 2011; Zhu and Bu, 2009; Fisher, Cox and Gray, 2008; Kroski, 2007; Nian-Shing and Yi-Hung, 2005). 8 3.0.Ways on How the Provision of â€Å"Walled Garden† could protect the Online Learners from Outside Forces and How It can impede the Students’ Le arning 12 4.0.Conclusion and Recommendations 15 5.0.References 16 1.0. Introduction VLE is an electronic system that can make online interactions of various kinds available, taking place among learners and tutors, as well as online learning (Comas-Quinn et al., 2012). The use of ICT and other related technologies significantly change the way educational activities are being conducted today. Though the history of VLE style tools can probably be traced back to the earliest days of educational computing, increased availability of technology is quite recent it is critical to state that much of the recent use has been motivated by technological advancement rather than the need for education progress (Becta, 2004). Every year, colleges and universities, are investing in the development of web based classes. Owing to significant development in Internet-based technology, educational organisations have restructured their course curricula to fit the course requirements of a virtual classroom and have started offering online distance learning courses. The control and direction regarding the use of the VLEs has been critical with respect to the learning institution. This is in regard to protecting the students from unwanted sources of information. This has led to the formation of walled gardened VLEs that take into consideration the

Friday, September 27, 2019

Exam questions Essay Example | Topics and Well Written Essays - 1500 words - 2

Exam questions - Essay Example The use of technology enhanced the invention of machines that increased the productivity of workers. Technology also enhanced the growth of enterprises to large scale producers. Food products were, therefore, produced in masses that fed the society. End products were produced at cheaper costs and less time than in the recent times. Due to the changes the standards of living of the citizens were improved and also recorded a social change. People moved from suburb areas to the cities thus land was left vacant for production of food. At times people who lived in the urban areas and worked in the factories lived in filthy conditions due to overpopulation in the urban areas (Goloboy 2008, p.58). Increased food production is essential for industrialization in any state. Labor is essential for the growth of industries and the state to maintain a sufficient number of laborers it needs to device ways of producing enough food to feed the population. Industrialization in Europe was due to sustainable methods of food production. Industrialization in Britain occurred between 1750 and 1830. Britain had perfect conditions for industrialization to occur. Mineral resources, labor and technology, were present in Britain and facilitated the industrial revolution (Goloboy 2008, p.67). Britain had made the use of wood as a source of heat for a long time it thus had plenty of coal deposits remaining and were used in new ideas. The source of heat was used in the industries. Britain was also a colonial master of many nations, the raw materials that could not be found in Britain could be imported from the colonies at cheap costs. The colonies also provided markets for the end products. Other factors that contributed to industrialization in Britain were the plenty natural resources in Britain. The government of Britain also improved the transportation in Britain enhancing the movements of finished goods and raw materials. The growing population in

Thursday, September 26, 2019

Survey on human motivation using a Likert scale Research Paper

Survey on human motivation using a Likert scale - Research Paper Example Many researchers are driven to conceptualize a procedure to take account of and record data related to human motivation in order to develop a theory on why a human is motivated to conduct in a specific activity. McClelland and colleagues (McClelland, Atkinson, Clark, & Lowell, 1953) designed a preliminary experiment to measure motivation in human participants, which was guided by the early works of Henry Murray, who was active in the development of a theory in motivation during the 1930s through the 1960s. Murray (1938) divided human needs into a primary and secondary group. Primary needs were explained as deriving from a biological origin, such as the need for food, water, air, and sex, and the reluctance to experience pain. Murray believed that secondary needs derive from either a biological base or the psychological realm. Examples of secondary needs are achievement, recognition, acquisition, dominance, affiliation, autonomy, and aggression. Murray was led to believe that intense needs are presented with greater frequency over time. This leads to a greater frequency in the intensity of the behavior. Through his work, Murray learned that secondary needs are the driving force behind the personality of an individual. The degree to which primary and secondary needs impact the individual depends on the combination of personality and behavior. During his tenure at the Harvard Psychological Clinic in the 1930s, Murray, with the help of peer Christiana & Morgan, created the Thematic Apperception Test (TAT). The TAT is a projective test that is used to assess and encourage personal accounts or descriptions about familial or social interactions. The TAT can help recognize prevailing emotions, responses and disagreements through the 31 provided pictures (Murray, 1938). Each picture can elicit a range of responses from the individual, as the examiner asks for a story about the events taking place in the picture. McClelland (1953)

Wednesday, September 25, 2019

The International Accounting Standards Board (IASB) - The Assignment

The International Accounting Standards Board (IASB) - The International Corporate Reporting Issues - Assignment Example Wood and Sangster (2008) highlights that the IASC was initially founded by an Accountant’s International Study Group particularly in 1973. The IASB is an international but independent accounting setting body. Soon after becoming the international accounting standards setting body, the members of IASB finalized and decided to discuss, develop, in the global public interest, a single set of high quality international accounting standards. (About Us, n.d.). However, as IASB is UK-based and its standards are mostly applied to the UK based corporations, the U.S. corporations follow the accounting standards by the Financial Accounting Standards Board (FASB). The globalization and increase in cross border transactions necessited both boards to work closely and issue collective international accounting standards. This process begins the convergence between the IASB and the FASB particularly in 2002 Norfolk agreement, where both regulatory bodies developed a consensus to develop and is sues a set of high quality compatible standards (Carmona and Trombetta, 2010). However, there exist various challenges that make it substantially difficult for the both bodies to ensure the global but uniform application of the international accounting standards. ... Since the IASB possesses no legal backing to implement its own developed international accounting standards, it would be substantially difficult for the IASB to ensure and monitor the global recognition and uniform application of the IFRS. Ironically, soon after the establishment of the IASC in the United Kingdom, the foundation of the FASB took place in the U.S. it would not be incorrect to say that the creation of the FASB was a counter measure to the existence and function of the IASC. Moreover, in the same year 1973, the FASB developed and drafted its own accounting standards and issued within the United States. Consistently, the FASB has been developing the Generally Accepted Accounting Practices (GAAP) as a counter measures for the IASs being produced by the IASB till the year of 2002. Furthermore, the FASB works as a competitor to the IASB. Both have agreed to the IFRS would be implemented in the United States of America by the end of 2015. This is an endeavour to introduce th e global uniform application and practice of the IFRS and this would bring a forward step toward the attainment of the global application and practice of the international accounting frameworks and standards. However, this global and uniform application received a severe blow when the FASB independently and separately outlined, developed and published its own vision on how to carry out the process of reforms in the accounting of financial instruments (Veron, 2010). Also, the IASC Foundation has been widely criticized on its approach towards entertaining its mission. In this regard, the European banking sector highlights its reservations over the certain announcements of the IASC. Consequently, it has heightened hostitlity between the two; the hostility becomes

Tuesday, September 24, 2019

Net-centric Computing and Information Systems Research Paper

Net-centric Computing and Information Systems - Research Paper Example Control is conceded from one layer to the next, starting at the application layer in one station, and proceeding to the foot layer, over the channel to the next station and back up the pecking order. This layer gives switching & routing technologies, generating logical paths, termed as virtual circuits, for sending data from node to node. Routing and forwarding are the functions, as well as internetworking, addressing, error handling, packet sequencing and congestion control. The tutorials showcase the opinions and perspectives of experts that would cater your in-depth understanding of the topics which you would find of absolute importance when you design or analyze a system or structure of your own. An outsized computer network may seem just hassles of hardware; but actually it is also a multifaceted structure of rules, technically called as protocols which are executed and imposed by network operating systems. Before beginning our talk on Network Layers, it is a prerequisite to bri ef on the- seven layers Open Systems Interconnection model (OSI model) of Computer Networking. At the International Organization for Standardization, the communication systems were subdivided into smaller sections called layers. A layer provides services to its upper layer while getting services from the layer below.

Monday, September 23, 2019

Understanding of Macro level practice Case Study

Understanding of Macro level practice - Case Study Example Wodarski and Dziegielewski (2002) state that macro-level practices can be categorized in four dimensions. These dimensions include tasks to meet clients needs, determining where and how changes can be made, assisting clients to get the resources they need and the organization’s perspective. In looking at the client needs, we have to look at how we can create new resources and how we can improve policies and procedures that regulate resource distribution. There are various issues concerning service delivery that need to be adopted by various agencies. One major issue is incorporation of the new technologies when delivering services. Most of the macro-level practices can be understood in a broader base of clients’ community. Hardcastle (2011) tells us that like individuals, every community is uncommon with unique opportunities and challenges. In order to understand macro-level practices in a community, we have to undertake a community assessment. This assessment can help us understand various relevant aspects of a community and it can enable us to know the current conditions and factors necessary to consider achieving the changes we anticipate having in this community. Community assessment can also assist us in identifying assets, resources, and challenges that a community has as per the moment. It can also yield us to know the current state of a community and, thus, recommend what needs to be done for a better future to be achieved. In addition to understanding a community, community assessment also facilitates building a case theory (Hardcastle, 2011). For us to conduct a good community assessment we have to consider the relationships between people and environment. Hardcastle (2011) states that the first step in community assessment is determining critical factors in the community, ecology and task environment. By the end of the community assessment, we

Sunday, September 22, 2019

Human -wk9 Essay Example | Topics and Well Written Essays - 1000 words

Human -wk9 - Essay Example Rohn (2011) suggests that some emotions can both fuel or dampen motivation at the same time. As an example, he suggests that disgust, though most people may think this emotion would dampen motivation, but it can actually fuel it also. Sometimes feelings of disgust about a certain situation can make an individual make changes. Feelings of resolve can make an individual decide to stay in a negative situation or spur them to not live in a situation and move forward. I believe that culture has an effect on everything and in this situation, emotions and motivation can be very different. Reeve (2009) states that emotional expressions can be different across cultures, and that the expressions may be learned. Tsai (1999) states that culture regulates social relationships. As an example, in a study that Tsai reported about Chinese infants were seen to have less reactionary emotions than American infants. Also, in my opinion, there are different ways that cultures are taught to display or not display their emotions. As an example, many African American males have been taught not to show emotion. They are taught that to show emotions is unmanly. Tsai, J.L. (1999). Culture Tsai, J. L. (1999). Culture. In D. Levinson, J. Ponzetti, & P. Jorgensen (Eds.) Encyclopedia of Human Emotion (pp.159–166). New York: Macmillan Press. Retrieved December 11, 2006, from http://www- psych.stanford.edu/~tsailab/PDF/Culture%20- %20Encyclopedia%20of%20Human%20Emotions.pdf The recent situation that I have chosen for this assignment is my divorce. Divorce is a difficult process to go through especially when you have children. I had to adjust to becoming a single parent and to living without my husband. When I think of reacting in a "less than adaptive way" I feel it was because I felt depressed and overwhelmed. I was not sure what I would do and I was angry that my marriage ended in divorce. In some respects, I

Saturday, September 21, 2019

Polysar Limited Essay Example for Free

Polysar Limited Essay Executive Summary This report seeks to explain the key differences between the NASA (North American South American) and EROW (Europe and rest of world) sales performance over the past nine months. There are several reasons causing the sales performance figures currently stemming from NASA to be incomparable with the EROW numbers, including the current practice of transferring large quantities of regular butyl rubber from the Sarnia to the Antwerp production facilities. As Polysar operates globally, it is also important to consider certain international aspects and specific risks. These include, foreign currency exchange fluctuations, potentially creating gains or losses, as well as international taxes and tariffs. The decisions made regarding allocation of profits between the two geographic centers will directly impact the taxes paid in either location. ADD ON WITH SPECIFICS Introduction A high-level overview of Polysar Limited provides an all-encompassing image of the nature of this case, necessary to later effectively focus in on specific financial details and problems. Polysar is Canada’s largest chemical company, with the North American production facility located in Sarnia Ontario. The company splits into 3 main groups including petrochemicals, diversified products, and rubber, of which the latter is the largest representing 46% of sales. This rubber division is the core of the report, as its success is vital to Polysar. The rubber division is split into two geographic centers, in Sarnia Ontario and Antwerp Belgium respectively. (See Appendix 1 for graphical representation). Both geographic centers produce both regular butyl and halobutyl rubbers. In 1985, Sarnia opened a second production facility that has not yet reached capacity. By comparison, Antwerp has only one facility operating at full capacity and still unable to meet demand for regular butyl rubber. To cope with this, the Sarnia transfers large quantities of its production to Antwerp at cost. The inability of the Sarnia facility to earn a profit from these transferred units represents one of the main causes of concern regarding sales performance figures. In order to correctly and efficiently asses the current situation, we will be reviewing a number of criteria, and from there introduce and analyze several alternatives presented by these assessments. Further Recommendations Transfer Pricing As you are aware, the NASA segment is currently charging EROW for the butyl rubber being transferred in order to meet the European demand. This charge is currently calculated on the basis of NASA’s cost. This is only one of three possible approaches that are used to set to transfer prices internally within Polysar Limited. The three options that may be considered are: 1. Set transfer prices at cost 2. Set transfer prices at a negotiated mutually agreed upon level 3. Set transfer prices at the market value  Currently, as the first option is implemented, this is causing the two major problems. The first is in regards to the product mix produced within the Sarnia production facilities. As no profit is recorded for the units that are transferred, the product mix may be decided on a sub-optimal basis. Our team recommends further investigation to determine the necessary information as to if the costs to produce the halobutyl and butyl rubbers within both NASA and EROW. This could lead to decisions of specialization in the Sarnia plants or Antwerp plant for one type of rubber produced if cost savings for that product line is higher than transportation costs of shipping to the other facility. Additionally, another problem being experienced through the current transfer pricing approach is that the NASA does not show any profit on the Polysar internal transfer of rubber. Consequently, the EROW segment may record this profit without the same having the additional fixed costs pertaining to the costly initial investment of the second Sarnia plant amounting $550 million and the associated depreciation. This leads to an unfair representation of profitability for the two cost centers. In terms of which to use for Polysar Limited’s Rubber Segment, setting prices at cost hereby benefits the EROW center, whereas using market price would benefit the NASA segment. This is because then NASA is recording revenue for the units transferred, whereas EROW will not, (provided that the prices in both markets are similar – international arbitrage). With Polysar’s company wide profitability in mind, as well as spirit of fairness in representation for both segments using a de-centralized approach, our recommendation is the use of negotiated transfer pricing. This occurs when the NASA and EROW segments collaborate to agree on a selling/purchasing price for the internationally transferred butyl supply. Implementing this will cause both segments to have better information of the costs and benefits associated with the transfer. To narrow down on what this transfer price should specifically be, a range of acceptable transfer prices will provide an estimate.  As this is an international transfer, there are even more considerations that become relevant. For example, the corporate tax rate applied in North American versus Europe should be considered. Furthermore, management should look specifically into duties, tariffs, foreign exchange rates and risks, as well as governmental relationships. By this token, charging Antwerp a lower transfer price will result in fewer Custom Duty payments as the rubber crosses borders. Flexible Versus Static Budgetary Systems Currently Polysar employs a static budget system for their budgeted level of rubber sales. However, if more butyl or halobutyl rubber is produced and then sold these will cause a variance as composed to budgeted figures. For  example, variable costs will go up, however this may simply be in direct correlation to the increased rubber produced. It is important to be able to analyze if variances are based on volume or cost differences. By tracing the cost variances more closely after implementing this flexible budget system, a better evaluation of management’s performance may be achieved. This can be directly used when considering compensation for managers. INSERT NUMBERS. Employee Compensation Plan Polysar uses the participative budgetary system, which is directly linked to employee compensation. Although this bottom-up approach to budgeting allows for accurate estimates due to managers with specific rubber cost knowledge being involved, it can cause a conflict of interest that may be costly. It is essential, and highly recommended that the NASA rubber division establish a budgetary committee to review the estimates made to ensure the lower level management has not added in budgetary slack intentionally in an effort to achieve their compensation figures based on meeting these targets. However, even the top management currently possesses a huge conflict of interest influencing them in the direction of allowing for budgetary slack as their compensation is up to 50% for both meeting divisional profits, as well as exceeding corporate profit targets. These targets can clearly be met, if costs have been artificially manipulated to be higher than expected. As it is improbable to find members of the budgetary committee who will be completed impartial and not subject to a bonus on the premise of meeting profit targets, responsible accounting should be implemented. This system holds each manager responsible for the estimate of the individual cost and revenue basis for which he or she was in charge of deciding. This means, he or she is essentially responsible to explain the differences between the actual and budgeted results. In order to negate the previously mentioned conflict of interest, it is recommended to include the amount of variance in a manager’s estimate in the calculate of compensation, hereby eliminated large bonuses if the original estimate was not within a certain range of the actual value (extra-ordinary occurrences excluded). Hedging of Risk The nature of the Polysar’s business contains a certain degree of  specialized risk. First and foremost, operating internationally in various currency zones contributes to foreign exchange risk. This can be hedged through capital markets, resulting in lowering risk for the corporation. Also, as there is a great degree of risk for the variable costs of production in relation to the oil, it is imperative to hedge this risk as well. It is very possible to hedge market commodity price risks through capital markets or advance purchase of these oil inputs. This can provide more stability for Polysar Limited as a whole, particularly the key rubber division. Capacity Analysis Appendices Appendix 1 Polysar Rubber

Friday, September 20, 2019

Effect of Tulsi and Neem Extract on Mosquito Larvae

Effect of Tulsi and Neem Extract on Mosquito Larvae Research question: What are the effects of medicinal plants like Ocimum sanctum (tulsi) and Azadirachta indica (neem) extract on the mortality of Culex larvae? ABSTRACT The effect of Neem and Tulsi on mosquito larvae. The project is aimed at finding natural pesticides or bio-pesticides that effectively control the mosquito population by killing mosquito larvae. They could be used as alternatives to the current pesticides used that have adverse effects on the environment and other species besides the target pest. Mosquitoes are hosts for a very large number of diseases and therefore keeping larvae under control and disallowing the emergence of adult mosquitoes is essential. Two plant extracts have been tested; Neem and Tulsi. The initial hypothesis was that both extracts would have some effect on the larval development and cause mortality in the larvae due to the properties of both plants. The secondary initial hypothesis was that Neem extract would be significantly more effective in killing the larvae than Tulsi at the same percentage. Concentrations of 1% to 10% of each extract were prepared and 10 trials each performed with 10 larvae were undertak en. The samples were checked on after 12 hours and once again after 24 hours and the number of larvae killed in each case was recorded. The results were conclusive and both extracts were very effective at killing larvae at 10% with Neem killing an average of 10 larvae out of 10 and Tulsi 9.6  ± 0.52. However t-values showed that the initial hypothesis stating that Neem would be more effective at all concentrations was incorrect and only 2%, 9% and 10% were significantly more effective in 24 hours with t values of 3.13, 2.92 and 2.43 respectively (> table value of 2.10). This means that in 2%, 9% and 10% concentrations, Neem should be used instead of Tulsi as it is significantly better. This is all very exciting as environmentally safer pesticides can be developed from these two plant extracts. 1. Introduction Research question: What are the effects of medicinal plants like Ocimum sanctum (tulsi) and Azadirachta indica (neem) extract on the mortality of Culex larvae? The conservative pesticides are augmented to combat complicated pest problems in mosquitoes. In human health during the past few decades these pesticides played an important role in the inhibition of diseases caused by mosquitoes either by inactivating or killing these mosquitoes. Later on when these pesticides are getting accumulated in the environment proved to be hazardous to the environment and mankind. Frequent application of synthetic organic insecticides resulted into pest resistance and outbreak. Most of the insecticidal compound falls within four main classes namely organochlorides, organophosphates, carbamates and pyrethroids. Out of these the major classes of insecticides, the insecticides used in present situation are organophosphates and carbamates. There are problems of pesticides resistance and negative impacts on non-target organisms including man and the environment.[1] Environment problems due to the insecticides and pesticides such as destruction of beneficial organisms, non-target pest, some of the pesticide residues in the host plant resulting in stunted grow or killing other organisms have come to an end. This work is basically taken up by some of the herbal plants. These herbal plants possess some of the active ingredients which are eco-friendly but simultaneously have a severe effect on the mosquito populations.[2] Medicinal plants are the most promising source and under extensive trails for their biological activity against various mosquito larvae. During the last 10 to 15 years, interest in botanical insecticides has increased to look for substitutions for synthetic insecticides with those based on naturally occurring substances. The use of botanicals in pest management is not only useful for suppression of pest population but also helps to maintain the sound ecological balance.[3] BOTANICALS IN USE The groups of plant possessing insecticidal substances are enormous. More than 2400 species of the plants in India possess insecticidal properties3. In the middle of the 17th century, most of the economically important natural plant compounds obtained from the plants like neem, tulsi, adathoda, chrysanthemum, turmeric, garlic, tridax etc. are used in commercial insect control. Despite the relative safety of the well-known botanical insecticides, most of these substances have their drawback hindering large-scale application. The chemicals obtained from these plants are unstable in the sunlight and are rapidly metabolized thus limiting their potency and application.[4] Botanical insecticides break down readily in soil and are not stored in animal and plant tissue. Often their effects are not as long lasting as those of synthetic insecticides and some of these products may be very difficult to find. The plant parts used for extraction or assay were the leaves, roots, tubers, fruits, seeds, flowers, the whole plant, bark, sap, pods and wood. The most commonly utilized parts were the leaves, roots. The plant families Asteraceae, Fabaceae and Euphorbiaceae contain most of the insecticidal plant species reported. Recently several other plants viz. Neem, Adathoda, Chrysanthemum, Turmeric, Onion, Garlic, Ocimum, Ginger and some other plants have been reported as insecticidal plants which can be used in insecticide preparation. The leaf extracts of Tulsi (Ocimum basilicum, O. sanctum) and vetiver (Vetivera zizanoides) are useful in controlling leaf miners in potato, beans, eggplant, tomato, chilies, etc. Some of the plants having herbal insecticide princip les are presented on table. Source of Plant Nature of action Chemical Group Plant parts Azadirachta indica Contact poison Azadirachtin Leaves, seed Ocimum sanctum Contact, Repellent Tulsin Leaves Chrysanthemum Contact, Repellent Pyrethrin I Flower, seed Tridax procumbens Contact poison Flower Zingiber officinale Repellent zingiberene Rhizome Among all the important insecticidal plants, Neem (Azadirachta indica) is the most promising source of bio-pesticide and its various formulations are extensively used for pest control.[5] Neem leaves, stems, seeds and oil have been used for pest control in sericulture.[6] The limonoids present in it and its products have made it a harmless to mankind while functioning as insecticide, bactericide, fungicide, pesticide etc. It is likely to provide a solution to many of pest and disease problem in sericulture.[7] Generally, extracts of plant leaves or seed are prepared and sprayed; otherwise, seeds are dried under sunshade, powdered finely and applied as dust. More than 20 Neem based biopesticides are available in the market (Table 3). Neem gets biodegraded in a matter of weeks when exposed to sunlight or in soil. Neem products are highly photodegradable and normally degrade within a week. No problem of development of pest resistance and resurgence has been reported from neem products. Hence they have characteristics suitable for IPM strategy. Much of the informations are available on insecticidal properties of plants having some sort of toxic property against insects. The plant parts to be used should be removable: leaves, flowers or fruit and harvesting should not mean destruction of the plant. Azadirachta indica: Neem is perhaps the most well known of all herbs and has been used in ayurveda in India for centuries. The active ingredient in Azadirachta indica (neem) is azadirachtin. It a member of the Meliaceae family and is a botanical cousin of mahogany. Neem is very hard and virile. Neem is especially useful due to its climatic tolerance that allows it to be grown all over the world though it is usually found in tropical regions. It has insecticidal, antifeedant, growth regulating and development-modifying properties and has properties that make it attractive in insect control. It reduces fecundity and longevity as well as increased development time of immature insects. On insects it has been shown to act as a growth retardant and cause molting disorders, change of behavior and morphogenetic defects. Mosquito control is essential as they act as carriers for malaria, filariasis and a host of other diseases as well as being a nuisance. There is a high demand for a less environmentally harmful insecticide as the ones currently used have high neurotoxic effects. Recent studies have also demonstrated neem-induced effects on vitellogenesis and severe degeneration of follicle cells during oogenesis in mosquitoes. It also has several medical properties such as a cure blood morbidity, biliary afflictions, itching, skin ulcers, burning sensations and pthysis. It is also an effective cure against ringworm, eczema and scabies. In English the tree is known as margosa and attains a maximum height of 40 to 50 metres. Ocimum Sanctum: Tulsi is an aromatic plant in the Lamiaceae family. Tulsi has been used for thousands of years in Ayurveda due to its diverse healing properties. Tulsis extracts are used in ayurvedic remedies for common colds, headaches, stomach disorders, inflammation, heart disease, various forms of poisoning, and malaria. Traditionally, tulsi is taken in many forms: as herbal tea, dried powder, fresh leaf, or mixed with ghee. Essential oil extracted from Karpoora Tulsi is mostly used for medicinal purposes and in herbal cosmetics, and is widely used in skin preparations due to its anti-bacterial activity. For centuries, the dried leaves of Tulsi have been mixed with stored grains to repel insects.[8] These plants in harmonious integration with other safe methods of pest control like biological control can provide eco-friendly and economically viable solutions for pest problems in near future. ADVANTAGES Plants producing the compounds having insect growth regulators (IGR), feeding deterrents, repellents and confusants activities are known by the farmer because most of the time they grow in the same general area. Some of these products may be these products act very quickly inhibiting insect feeding even though long term they do not cause insect death. Since most of these products have a stomach action and are rapidly decomposed they may be more selective to insect pests and less aggressive with natural enemies. Most of these compounds are not phytotoxic and have rapid action and low toxicity to mammals and plants. Resistance to these compounds is not developed as quickly as with synthetic insecticides. DISADVANTAGES Most of these products are not truly insecticides since many are merely insect deterrents and their effect is slow. They are rapidly degraded by UV light so that their residual action is short and breakdown is rapid, requiring more precise timing of and/or more frequent application. Not all plant insecticides are less toxic to other animals than the synthetic ones. They are not necessarily available and sometimes cost is more. Most of them have no established residue tolerances and there is lack of test data and sometimes lack of state registration of some materials. There are no legal registrations establishing their use. Not all recommendations followed by growers have been scientifically verified. The above statements are altered if you find anything that can be added or deleted you can do it. Insects adapt themselves to aquatic habitats inspite of their terrestrial origin. The aquatic and semi-aquatic insects are remarkable for their diversity of forms, reflecting adaptation to a wide variety of niches such as salt water pools, saline ponds, hot springs, high mountain lakes, large rivers, temporary and permanent ponds. Mosquitoes are known as vectors of the pathogens causing human diseases. They belong to the order Diptera; the true flies. Like all flies they have two wings but unlike other flies they have scales and the females have sucking proboscis. There are over 2500 species of mosquitoes. Culex mosquitoes are known to be painful and persistent biters and are a nuisance. The reason why I chose this topic is because the pesticides that are currently used in pest control contain chemicals that have diverse side effects on the environment and organisms other than the target pest. I decided to use natural substances found in nature and see if they would work as a form of pest control instead. I have used two extracts; Neem and Tulsi, in order to see which one was more effective in killing these mosquitoes. Neem, Tulsi and eucalyptus have been used as they are prevalent in the tropical and sub-tropical countries of Africa and Asia with a large mosquito population and there have been significant prospects of being used as an insecticide on a commercial scale due to their useful properties. Aim: In early literature mentioned above it was noted that the mosquitoes inhibit both temporary and fresh water stagnant bodies and they are found in abundance causing nuisance to the human population. The aim of the present study was undertaken on the following aspects 1. To determine the number of Culex larvae killed in 12 hours and 24 hours using different plant extracts like Neem and Tulsi in crude form. 2. To determine the number of Culex larvae killed in 12 hours and 24 hours by Neem and Tulsi under various concentrations (1%-10%). 3. To determine the statistical analysis t tests were performed. 2. Materials and Method 2.1. Materials / Equipments 250 ml beaker, Mortar and pestle, Pipette, Stirrer, Water, Fishing net (for catching larvae), Dropper, Watch glass, Petri dishes. Culex larvae: For the present study, the larvae of Culex mosquitoes were used throughout the investigation. These larvae were chosen because they were most abundant in the water bodies which are very active fast wriggling movement. The Culex larvae were collected from stagnant water bodies at Varthur Lake in Bangalore (fig.1) using a hand net. They were transported in plastic buckets containing clean water to the lab. Larvae were categorized based on their size as large and small. The large sized Culex larvae were about 0.7 cm and the small sized Culex larvae measured about 0.2cm in length. For the present study I have used only large sized larvae (3rd and 4th instars stage). Medicinal plants used as extracts: Botanical name Common name Medical Purposes Part of plant used Ocimum sanctum Tulsi Used to treat digestive problems Young leaves Azadirachta indica Neem Kills pathogens. Used to cure skin ailments. Young leaves Preparation of Stock solution: Azadirachta indica: [Neem] I collected neem leaves from my school campus. Only young leaves were collected and dried in the absence of sunlight in the shady region. The complete method of preparing 10% stock solution of this plant extract is mentioned below. 10 grams of dried young leaves were then grinded using mortar and pestle along with methanol and dried. Then add 100 ml of distilled water to make out 10% stock solution. Then the 10% neem stock solution was decanted after centrifugation. Now from this 10% stock solution different concentration solutions in percentage were prepared [ranging from 1% 10%] i.e., 10ml of 10% stock solution in 90ml of distilled water gives 1%, 20ml of 10% stock solution in 80ml of distilled water will give 2%, 30ml of 10% stock solution in 70ml of distilled water will give 3%, 40ml of 10% stock solution in 60ml of distilled water will give 4%, 50ml of 10% stock solution in 50ml of distilled water will give 5%, 60ml of 10% stock solution in 40ml of distilled water will give 6%, 70ml of 10% stock solution in 30ml of distilled water will give 7%, 80ml of 10% stock solution in 20ml of distilled water will give 8%, 90ml of 10% stock solution in 10ml of distilled water will give 9%, and for 10% the stock solution itself was used. Ocimum sanctum: [Tulsi] I collected Tulsi leaves from my school campus. Only young leaves were collected and dried in the absence of sunlight in the shady region. The complete method of preparing 10% stock solution and the different concentration of this plant extracts in percentage was done by same method as mentioned above in Neem. 2.2. Method / Procedure Mortality of larvae using crude plant extracts: 1. The large sized Culex larvae were taken in the petridishes. 2. 5 ml of crude plant extracts of neem and tulsi were taken in the different test tubes. 3. 10 larvae were introduced in each test tube at the same time. 4. Ten trails were carried out for the two different plant extract. 5. The number of larvae killed was recorded for 1hr, 12hr and 24 hr. 6. Larvae were feed with dog biscuit powder. 7. Comparative analysis was carried out graphically between the two plant extracts at different time period. Mortality of larvae using different concentration of plant extracts: 1. The large sized Culex larvae were collected and separated in the petri dishes. 2. 5 ml of 1% Neem extract was pipetted in the test tube using a graduated pipette. 3. 10 Culex larvae were introduced and the time was noted. 4. Ten trials were carried out at the same time for different concentration. 5. The larval mortality was recorded for 12 hours and 24 hours. 6. The same procedure was followed for different concentrations [2%, 3%, 4%, 5%, 6%, 7%, 8%, 9% 10%] of the Neem extract. 7. During this experiment the larvae was feed with dog biscuits in powdered form. 8. The above mentioned procedure was also carried out using Tulsi plant extract. 9. A comparative study of larval mortality was made by using these two plants extract on the Culex mosquito larvae. The percentage of mortality (which will give us an indication of the effectiveness of the extract) will be calculated using the following formula. Percentage of mortality = Number of dead larvaeNumber of larvae introduced X 100 2.3. Variables Dependant variable- Number of larvae killed Independent variable-Different concentration of neem extract and tulsi extract, different time period [1hr, 12 hrs, 24 hrs] Controlled variable-Number of larvae, Volume of water, Temperature, food 2.4. Hypothesis Hypothesis 1 Null Hypothesis (Ho): Neem and Tulsi have no significant the mortality of the Culex larvae. Positive hypothesis (H1): Neem and Tulsi have a significant effect on the mortality of the Culex larvae. Hypothesis 2 Null Hypothesis (Ho): There is no significant difference in the rate of mortality between Neem and Tulsi plant extracts. Positive Hypothesis (H1): There is a significant difference in the rate of mortality between Neem and Tulsi plant extracts. 3. Results 5.1 Mortality of larvae using crude plant extracts The Culex larvae were exposed to different plant extracts in crude form to study the mortality rate. The number of Culex larvae killed was recorded after 1 hour, 12 hours and 24 hours separately (Table 1). In one hour the mean number of larvae killed by Neem was 4.9 ±0.74 and for Tulsi it was 3.5 ±1.08. As time progresses the difference in effectiveness becomes less and the two extracts are approximately equal. The crude extract of Neem was more effective than Tulsi in one hour duration. At 12 hours the mean number of mosquitoes killed were 9.2 ±1.14 and 8 ±1.05 respectively. At 24 hours the Neem and Tulsi extracts showed almost the same level of effectiveness with mean values of 10 and 9.7 ±0.48 respectively. The crude form of Neem extract was significantly more effective than Tulsi in killing the Culex larvae in 1 hour and 12 hours. However in 24 hours there is no significant difference in the effectiveness of Neem and Tulsi plant extracts. 5.2 Mortality of larvae using different concentration of plant extracts: 5.2.1. Neem: The mortality of the larvae using different concentrations of Neem extract was recorded. At 1% concentration the mean number of larvae killed was noted to be 2.4  ± 0.52 in 12 hours and 3.5  ± 0.53 in 24 hours. At 10% concentration the highest mortality rate was recorded as 9.6  ± 0.52 and 10 for 12 hours and 24 hours respectively. As the concentration of the Neem extract increased, the mortality of the larvae also steadily increased (Table 2). 5.2.2. Tulsi: The mortality of the mosquitoes for Tulsi extract was recorded in the same way as Neem. At 1% concentration the mean number of larvae killed was noted to be 1.8  ± 0.63 in 12 hours and 3  ± 0.67 in 24 hours. At 10% concentration the highest mortality rate was recorded as 8.7  ± 0.67 and 9.6  ± 0.52 for 12 hours and 24 hours respectively. As the concentration of the Tulsi extract increased, the mortality of the larvae also steadily increased (Table 3). Table 1 : Mortality of larvae using crude plant extract Trail s No. of larvae killed 1 hour 12 hours 24 hours Neem Tulsi Neem Tulsi Neem Tulsi 1 5 2 10 9 10 10 2 4 3 10 6 10 9 3 5 5 7 7 10 10 4 6 4 10 8 10 10 5 4 3 8 7 10 9 6 5 4 10 9 10 10 7 6 4 9 8 10 10 8 4 5 10 9 10 10 9 5 3 8 9 10 10 10 5 2 10 8 10 9 Mean  ± S.D 4.9 ±0.74 3.5 ±1.08 9.2 ±1.14 8 ±1.05 10 ±0 9.7 ±0.48 T- test 3.38 2.45 1.96 Calculations T value= Degree of freedom = 20 -2 = 18 Level of significance= 0.05 Table t value = 2.10 Neem and Tulsi in 1 hour Calculated T value= 4.9- 3.5 / √(0.74)2 + (1.08)2 /10 = 3.38 Neem and Tulsi in 12 hours Calculated T value = 2.45 Neem and Tulsi in 24 hours Calculated T value = 1.96 Graph Showing the mortality of larvae using crude plant extract Table 2 Mortality of larvae using different concentration of Neem extracts S. No. Different concentration of Neem extract [%] Mean No. of larvae killed 12 hours 24 hours 1 1% 2.4  ± 0.52 3.5  ± 0.53 2 2% 3.2  ± 0.63 4.3  ± 0.48 3 3% 3.9  ± 0.57 5  ± 0.67 4 4% 4.6  ± 0.7 5.9  ± 0.74 5 5% 5.3  ± 0.67 6.4  ± 0.7 6 6% 5.8  ± 0.42 7  ± 0.67 7 7% 6.5  ± 0.85 7.5  ± 0.53 8 8% 7.4  ± 0.52 8.6  ± 0.7 9 9% 8.6  ± 0.84 9.8  ± 0.42 10 10% 9.6  ± 0.52 10 Graph Showing the mortality of larvae using Neem plant extract Table 3 Mortality of larvae using different concentration of Tulsi extracts S. No. Different Concentrations of Tulsi Extract Mean No. of larvae Killed 12 hours 24 hours 1 1% 1.8  ± 0.63 3  ± 0.67 2 2% 2.6  ± 0.7 3.6  ± 0.52 3 3% 3.3  ± 0.67 4.4  ± 0.7 4 4% 4.1  ± 0.74 5.3  ± 0.82 5 5% 4.8  ± 0.79 5.8  ± 0.79 6 6% 5.4  ± 0.52 6.7  ± 0.48 7 7% 6.2  ± 0.79 7.4  ± 0.7 8 8% 7  ± 0.67 8.1  ± 0.57 9 9% 7.9  ± 0.57 9.1  ± 0.63 10 10% 8.7  ± 0.67 9.6  ± 0.52 Graph Showing the mortality of larvae using Tulsi plant extract Table showing the comparative mean mortality of the larvae using Tulsi and Neem extracts Different Concentrations Mean No. of larvae Killed in 12 hours Mean No. of larvae Killed in 24 hours Tusli Neem Tulsi Neem 1% 1.8  ± 0.63 2.4  ± 0.52 3  ± 0.67 3.5  ± 0.53 2% 2.6  ± 0.7 3.2  ± 0.63 3.6  ± 0.52 4.3  ± 0.48 3% 3.3  ± 0.67 3.9  ± 0.57 4.4  ± 0.7 5  ± 0.67 4% 4.1  ± 0.74 4.6  ± 0.7 5.3  ± 0.82 5.9  ± 0.74 5% 4.8  ± 0.79 5.3  ± 0.67 5.8  ± 0.79 6.4  ± 0.7 6% 5.4  ± 0.52 5.8  ± 0.42 6.7  ± 0.48 7  ± 0.67 7% 6.2  ± 0.79 6.5  ± 0.85 7.4  ± 0.7 7.5  ± 0.53 8% 7  ± 0.67 7.4  ± 0.52 8.1  ± 0.57 8.6  ± 0.7 9% 7.9  ± 0.57 8.6  ± 0.84 9.1  ± 0.63 9.8  ± 0.42 10% 8.7  ± 0.67 9.6  ± 0.52 9.6  ± 0.52 10 Graph comparing number of larvae killed using both plant extracts in 12 hours Graph comparing number of larvae killed using both plant extracts in 24 hours T Values at Different concentrations of Neem and Tulsi extract Concentration of Neem and Tulsi Calculated t value in 12 hours Calculated t value in 24 hours 1% 2.32 1.85 2% 2.14 3.13 3% 2.16 1.96 4% 1.55 1.72 5% 1.53 1.80 6% 1.89 1.15 7% 0.82 0.36 8% 1.49 1.75 9% 2.18 2.92 10% 3.36 2.43 4. Discussion A t-test was performed for the values obtained for the comparison of the crude extracts. The t-test values for crude Neem and Tulsi extracts are effective if seeing if Neem is significantly more effective than Tulsi in a certain time period. The calculated t value for 1 hour is 3.38. This is higher than the table t value of 2.10. Hence in 1 hour Neem is significantly more effective in killing larvae. In 12 hours the calculated t value is 2.45 and therefore we can draw the same conclusion. However in 24 hours the calculated t value in 1.96 and thus there is no significant difference in the effectiveness of Neem and Tulsi. By this point it is evident that, as far as Hypothesis 1 is concerned, that both Neem and Tulsi are effective in killing mosquito larvae. With regard to the crude extract we can say that in 1 and 12 hour periods, Neem is more significantly more effective but not in 24 hours (Hypothesis 2). T-tests were also performed to compare the significant difference in mortality of Neem and Tulsi extracts at different concentrations. Separate t-tests were performed for 12 hours and 24 hours. As seen in the tables above the t-values are significant in 12 hours for 1%, 2% and 3%. They are significant as at these concentrations the calculated t values are greater than the table t value of 2.10. It is also observed in 9% and 10% concentrations in 12 hours. In 24 hours significance is observed in 2%, 9% and 10%. What these means is that for these concentrations in their respective time periods, Neem is significantly more effective than Tulsi in killing larvae. The main effect that Azadirachta indica has on larvae is the growth regulatory effect. It is because of this property that Neem acts as an excellent natural insecticide. Exposure of culex larvae to sub lethal doses prolongs the larval development and causes reduced pupal weight and oviposition. Neem works by intervening at several stages of the insects life. The ingredients present in Neem are approximately the same shape and structure of vital hormones for the insects. The larvae absorb these Neem compounds as if they were real hormones which blocks their endocrine systems. This leaves the insects so sonfused in brain and body that they cease to reproduce and thus the population plummets. Tulsi extract exhibits high mortality, especially during the molting process. The molting of larvae takes place under the influence of the ventral nerve cord neurosecretory cells. These cells release the tanning hormone. The extract may have an inhibiting effect on such cells. They may also act on epidermal cells that produce enzymes necessary for the circular oxidation process. Both plant extracts affect reproduction and inhibit the emergence of adult mosquitoes from their larvae. They also decrease the feeding time for larvae and cause less food to be ingested. This has been noted to cause a fall in the carbohydrate levels of the larvae. A study noted that the extracts cause the amount of DNA and RNA in the larvae to fall thus suggesting that the extracts may affect nucleic acid synthesis. The feeding in the larvae may have decreased due to indigestion caused by the plant extracts as they inhibit metabolic processes. [9] Both Ocimum sanctum and Azadirachta indica are available easily and in large quantities. They do not require professional handling, are inexpensive and safe which makes them very valuable as pesticides. Additionally Tulsi has properties that enable it to disinfect water. The extracts could help replace harmful pesticides used such as DDT as they are safe for non target animals and do not pose residue problems but are still effective in killing larvae and suppressing the adult mosquito population. In conclusion further effort should be taken to produce bio-pesticides from Neem or Tulsi as well as research to find other plants products that may be more ideal. UV rays may affect the Neem and Tulsi extracts thus making them ineffective so research should be done in order to find plant products that do not degrade in the presence of sunlight thus making them completely versatile. 5. Summary * The findings have important implications in the practical control of mosquito larvae, especially, in a polluted aquatic environment. * Ocimum sanctum and Azadirachta indica are the two plants out of which the extracts were prepared. * Solutions of concentrations varying from 1% to 10% were prepared from the stock solution for each plant. * Each concentration was tested on 10 larvae. 10 trials were undertaken and the results were noted. * Both plants were deemed effective as far as larval mortality in concerned. Neem extract had a slightly higher mortality rate. 6. Bibliography (Singh et al. 2000, 2004). Pest management in sericulture (2000), Properties and potential of natural pesticide against sericulture pests. Publ. Zool. Soc. India. pp. 200-206 (Singh and Saratchandra, 2002). An Integrated approach in pest management in sericulture, Int. J . Indust. Entomol. 5, 141-151 (Baskaran and Narayanswamy, 1995) Traditional pest control. Caterpillar Publications. Tamil Nadu, India. (Casida, 1983). Development of synthetic insectide from natu ral products. Case History of pyrethroids from pyrethrins. (Schmutterer, 1990). Properties and potential of natural pesticide from Neem tree. Ann. Re

Thursday, September 19, 2019

Setting Up A Dummy Corporation :: Get Rich Quick

How to get anything you ever wanted for free... The "system" is a series of checks and balances. It's an insiders club and unless you know the rules or are willing to break them, you'll probably never have a pot to piss in. Not.... Where does it say, we have to put up with, read about or watch on TV, the exploits of people like Donald Trump, Robin Leach or one of the "Kennedy's". Personally, I'm tired hearing about all their bullshit. Who gives a shit what Hillary or Tipper are wearing either? When people like "The Donald" make a poor business investment and can't pay their bills on time, what do they do? They renegotiate. Yep, that's right. They tell the bank "I can't pay" but I'm such a fabulous person you should renegotiate my loan. Bullshit! How fast do you think the bank would have you or me out on our ass? In record time, right? Money is power and unless you have money you're powerless right? Not... Money is an illusion. Power is an illusion. Both are projected by cunning and affluent people and organizations to get what they want. And, if they can't pay for it, they go bankrupt or renegotiate. Why should they have all that luxury and not us? Hell, I can default on a loan as well as any of them! Almost every company in America will ship you goods on credit if you project the right image, ask the right questions and have the right answers...People will kiss your ass if they think you have great wealth. The best resturants will seat you "up front" if they think "you're a player". Why not? Sounds good to me... Is this method for acquiring material things legal? Hell no! But half the shit Big Brother does to us everyday isn't legal either...Want to ride around town in a big black imported car for free? How about a brand new Pentium computer for the office? The kids want Mopeds? Nooooooo problem! Pay attention. Picking a company name... What's in a name? Business wise it could mean everything...if you want to get over. It also has a lot to do with what you want to acquire for free. Let's say you want to start a new business and need all-types of office equipment. You could call yourself "Sal's Pizzeria" but that wouldn't wash too well when you're trying to establish a $100,000 line of credit. Most credit managers will dump the application in the round file and require COD cash. Not the best choice of names. How about something like Tri-Star Industries Intl or RCA Electronics?

Wednesday, September 18, 2019

Actuarial Malpractice Essay -- Actuary

Actuarial Malpractice Actuaries are recognized for using mathematics in certain ways to estimate the financial obligations of a company. These approximations directly affect the company’s financial situation and outlook for the year. As any other professional occupation, standards must be followed to ensure the validity of the work being done. Risks of malpractice may arise if actuarial principles are not followed carefully. Actuarial malpractice has become a rising concern in holding actuaries liable for their work, where in previous years it was unheard of. For most professionals, designations must be acquired through a series of training and schooling. In the United States, actuarial candidates have the opportunity to be a part of the following organizations: the Society of Actuaries, the Casualty Actuarial Society, the Conference of Actuaries in Public Practice, and the American Academy of Actuaries. Each of these societies has specific requirements in the realm of passing exams and attaining work experience in the actuarial field. According to William Hager in The Emerging ...

Tuesday, September 17, 2019

food :: essays research papers

Food My family and I are absolute meat lovers; from poultry, fish, beef, and even an occasional pork diet. Despite the unhealthiness pork might cause there’s no discrimination when it comes to satisfying my family’s appetite. About the time when I was a young boy my mother would do her best to include vegetables in our meals. We hand a small, but very diverse garden in our backyard. They were the healthiest collard greens, bell and hot peppers you would ever notice. These greens would wave like trees in the spring winds that flew across southeast Texas. The green and red bell peppers were in comparison to a traffic light but without the caution. Once the afternoon arrived, I took that as an early hint that my house was going to start warming up, from the action taking place in the kitchen. I knew instantly that the air would be filled with an aroma that only my mom knew exactly. After the curiosity reached its peek, whatever was in the oven or on the stove would start to take its form. No matter what was being cooked, meatloaf steaks, chili with hot peppers, or catfish my mother would watch over the kitchen like she was the secret service guarding the president of the United States. Meat preparation would always seem to take a long while. I can remember sometimes the smell of chicken being fried stuck on your clothes. Or the smell of bar-b-q roaming down the block just to make its way up my nose. I would ask my friends do you smell that and they would reply strongly, â€Å"No,† like I was having dreams or been in the sun too long. Although I’m a carnivore, and to me meat is essential in my lifestyle, having balance with my meals played a significant role in my development. As you get older one person can see the value eating vegetables and other sources of nutritious foods have. My absolute favorite was greens and others related to it. It was something about those steamy greens that made them almost perfect. What gave them there wonderful smell was the precise amount of pepper and sometimes, for instance, if you were to look into and study that pot of greens you can see little black specs of pepper floating around in the water as they boiled to temperature so hot it would sizzle you skin.

Monday, September 16, 2019

A Game of Thrones Chapter Twenty-two

Arya Her father had been fighting with the council again. Arya could see it on his face when he came to table, late again, as he had been so often. The first course, a thick sweet soup made with pumpkins, had already been taken away when Ned Stark strode into the Small Hall. They called it that to set it apart from the Great Hall, where the king could feast a thousand, but it was a long room with a high vaulted ceiling and bench space for two hundred at its trestle tables. â€Å"My lord,† Jory said when Father entered. He rose to his feet, and the rest of the guard rose with him. Each man wore a new cloak, heavy grey wool with a white satin border. A hand of beaten silver clutched the woolen folds of each cloak and marked their wearers as men of the Hand's household guard. There were only fifty of them, so most of the benches were empty. â€Å"Be seated,† Eddard Stark said. â€Å"I see you have started without me. I am pleased to know there are still some men of sense in this city.† He signaled for the meal to resume. The servants began bringing out platters of ribs, roasted in a crust of garlic and herbs. â€Å"The talk in the yard is we shall have a tourney, my lord,† Jory said as he resumed his seat. â€Å"They say that knights will come from all over the realm to joust and feast in honor of your appointment as Hand of the King.† Arya could see that her father was not very happy about that. â€Å"Do they also say this is the last thing in the world I would have wished?† Sansa's eyes had grown wide as the plates. â€Å"A tourney,† she breathed. She was seated between Septa Mordane and Jeyne Poole, as far from Arya as she could get without drawing a reproach from Father. â€Å"Will we be permitted to go, Father?† â€Å"You know my feelings, Sansa. It seems I must arrange Robert's games and pretend to be honored for his sake. That does not mean I must subject my daughters to this folly.† â€Å"Oh, please,† Sansa said. â€Å"I want to see.† Septa Mordane spoke up. â€Å"Princess Myrcella will be there, my lord, and her younger than Lady Sansa. All the ladies of the court will be expected at a grand event like this, and as the tourney is in your honor, it would look queer if your family did not attend.† Father looked pained. â€Å"I suppose so. Very well, I shall arrange a place for you, Sansa.† He saw Arya. â€Å"For both of you.† â€Å"I don't care about their stupid tourney,† Arya said. She knew Prince Joffrey would be there, and she hated Prince Joffrey. Sansa lifted her head. â€Å"It will be a splendid event. You shan't be wanted.† Anger flashed across Father's face. â€Å"Enough, Sansa. More of that and you will change my mind. I am weary unto death of this endless war you two are fighting. You are sisters. I expect you to behave like sisters, is that understood?† Sansa bit her lip and nodded. Arya lowered her face to stare sullenly at her plate. She could feel tears stinging her eyes. She rubbed them away angrily, determined not to cry. The only sound was the clatter of knives and forks. â€Å"Pray excuse me,† her father announced to the table. â€Å"I find I have small appetite tonight.† He walked from the hall. After he was gone, Sansa exchanged excited whispers with Jeyne Poole. Down the table Jory laughed at a joke, and Hullen started in about horseflesh. â€Å"Your warhorse, now, he may not be the best one for the joust. Not the same thing, oh, no, not the same at all.† The men had heard it all before; Desmond, Jacks, and Hullen's son Harwin shouted him down together, and Porther called for more wine. No one talked to Arya. She didn't care. She liked it that way. She would have eaten her meals alone in her bedchamber if they let her. Sometimes they did, when Father had to dine with the king or some lord or the envoys from this place or that place. The rest of the time, they ate in his solar, just him and her and Sansa. That was when Arya missed her brothers most. She wanted to tease Bran and play with baby Rickon and have Robb smile at her. She wanted Jon to muss up her hair and call her â€Å"little sister† and finish her sentences with her. But all of them were gone. She had no one left but Sansa, and Sansa wouldn't even talk to her unless Father made her. Back at Winterfell, they had eaten in the Great Hall almost half the time. Her father used to say that a lord needed to eat with his men, if he hoped to keep them. â€Å"Know the men who follow you,† she heard him tell Robb once, â€Å"and let them know you. Don't ask your men to die for a stranger.† At Winterfell, he always had an extra seat set at his own table, and every day a different man would be asked to join him. One night it would be Vayon Poole, and the talk would be coppers and bread stores and servants. The next time it would be Mikken, and her father would listen to him go on about armor and swords and how hot a forge should be and the best way to temper steel. Another day it might be Hullen with his endless horse talk, or Septon Chayle from the library, or Jory, or Ser Rodrik, or even Old Nan with her stories. Arya had loved nothing better than to sit at her father's table and listen to them talk. She had loved listening to the men on the benches too; to freeriders tough as leather, courtly knights and bold young squires, grizzled old men-at-arms. She used to throw snowballs at them and help them steal pies from the kitchen. Their wives gave her scones and she invented names for their babies and played monsters-and-maidens and hide-the-treasure and come-into-my-castle with their children. Fat Tom used to call her â€Å"Arya Underfoot,† because he said that was where she always was. She'd liked that a lot better than â€Å"Arya Horseface.† Only that was Winterfell, a world away, and now everything was changed. This was the first time they had supped with the men since arriving in King's Landing. Arya hated it. She hated the sounds of their voices now, the way they laughed, the stories they told. They'd been her friends, she'd felt safe around them, but now she knew that was a lie. They'd let the queen kill Lady, that was horrible enough, but then the Hound found Mycah. Jeyne Poole had told Arya that he'd cut him up in so many pieces that they'd given him back to the butcher in a bag, and at first the poor man had thought it was a pig they'd slaughtered. And no one had raised a voice or drawn a blade or anything, not Harwin who always talked so bold, or Alyn who was going to be a knight, or Jory who was captain of the guard. Not even her father. â€Å"He was my friend,† Arya whispered into her plate, so low that no one could hear. Her ribs sat there untouched, grown cold now, a thin film of grease congealing beneath them on the plate. Arya looked at them and felt ill. She pushed away from the table. â€Å"Pray, where do you think you are going, young lady?† Septa Mordane asked. â€Å"I'm not hungry.† Arya found it an effort to remember her courtesies. â€Å"May I be excused, please?† she recited stiffly. â€Å"You may not,† the septa said. â€Å"You have scarcely touched your food. You will sit down and clean your plate.† â€Å"You clean it!† Before anyone could stop her, Arya bolted for the door as the men laughed and Septa Mordane called loudly after her, her voice rising higher and higher. Fat Tom was at his post, guarding the door to the Tower of the Hand. He blinked when he saw Arya rushing toward him and heard the septa's shouts. â€Å"Here now, little one, hold on,† he started to say, reaching, but Arya slid between his legs and then she was running up the winding tower steps, her feet hammering on the stone while Fat Tom huffed and puffed behind her. Her bedchamber was the only place that Arya liked in all of King's Landing, and the thing she liked best about it was the door, a massive slab of dark oak with black iron bands. When she slammed that door and dropped the heavy crossbar, nobody could get into her room, not Septa Mordane or Fat Tom or Sansa or Jory or the Hound, nobody! She slammed it now. When the bar was down, Arya finally felt safe enough to cry. She went to the window seat and sat there, sniffling, hating them all, and herself most of all. It was all her fault, everything bad that had happened. Sansa said so, and Jeyne too. Fat Tom was knocking on her door. â€Å"Arya girl, what's wrong?† he called out. â€Å"You in there?† â€Å"No!† she shouted. The knocking stopped. A moment later she heard him going away. Fat Tom was always easy to fool. Arya went to the chest at the foot of her bed. She knelt, opened the lid, and began pulling her clothes out with both hands, grabbing handfuls of silk and satin and velvet and wool and tossing them on the floor. It was there at the bottom of the chest, where she'd hidden it. Arya lifted it out almost tenderly and drew the slender blade from its sheath. Needle. She thought of Mycah again and her eyes filled with tears. Her fault, her fault, her fault. If she had never asked him to play at swords with her . . . There was a pounding at her door, louder than before. â€Å"Arya Stark, you open this door at once, do you hear me?† Arya spun around, with Needle in her hand. â€Å"You better not come in here!† she warned. She slashed at the air savagely. â€Å"The Hand will hear of this!† Septa Mordane raged. â€Å"I don't care,† Arya screamed. â€Å"Go away.† â€Å"You will rue this insolent behavior, young lady, I promise you that.† Arya listened at the door until she heard the sound of the septa's receding footsteps. She went back to the window, Needle in hand, and looked down into the courtyard below. If only she could climb like Bran, she thought; she would go out the window and down the tower, run away from this horrible place, away from Sansa and Septa Mordane and Prince Joffrey, from all of them. Steal some food from the kitchens, take Needle and her good boots and a warm cloak. She could find Nymeria in the wild woods below the Trident, and together they'd return to Winterfell, or run to Jon on the Wall. She found herself wishing that Jon was here with her now. Then maybe she wouldn't feel so alone. A soft knock at the door behind her turned Arya away from the window and her dreams of escape. â€Å"Arya,† her father's voice called out. â€Å"Open the door. We need to talk.† Arya crossed the room and lifted the crossbar. Father was alone. He seemed more sad than angry. That made Arya feel even worse. â€Å"May I come in?† Arya nodded, then dropped her eyes, ashamed. Father closed the door. â€Å"Whose sword is that?† â€Å"Mine.† Arya had almost forgotten Needle, in her hand. â€Å"Give it to me.† Reluctantly Arya surrendered her sword, wondering if she would ever hold it again. Her father turned it in the light, examining both sides of the blade. He tested the point with his thumb. â€Å"A bravo's blade,† he said. â€Å"Yet it seems to me that I know this maker's mark. This is Mikken's work.† Arya could not lie to him. She lowered her eyes. Lord Eddard Stark sighed. â€Å"My nine-year-old daughter is being armed from my own forge, and I know nothing of it. The Hand of the King is expected to rule the Seven Kingdoms, yet it seems I cannot even rule my own household. How is it that you come to own a sword, Arya? Where did you get this?† Arya chewed her lip and said nothing. She would not betray Jon, not even to their father. After a while, Father said, â€Å"I don't suppose it matters, truly.† He looked down gravely at the sword in his hands. â€Å"This is no toy for children, least of all for a girl. What would Septa Mordane say if she knew you were playing with swords?† â€Å"I wasn't playing,† Arya insisted. â€Å"I hate Septa Mordane.† â€Å"That's enough.† Her father's voice was curt and hard. â€Å"The septa is doing no more than is her duty, though gods know you have made it a struggle for the poor woman. Your mother and I have charged her with the impossible task of making you a lady.† â€Å"I don't want to be a lady!† Arya flared. â€Å"I ought to snap this toy across my knee here and now, and put an end to this nonsense.† â€Å"Needle wouldn't break,† Arya said defiantly, but her voice betrayed her words. â€Å"It has a name, does it?† Her father sighed. â€Å"Ah, Arya. You have a wildness in you, child. ‘The wolf blood,' my father used to call it. Lyanna had a touch of it, and my brother Brandon more than a touch. It brought them both to an early grave.† Arya heard sadness in his voice; he did not often speak of his father, or of the brother and sister who had died before she was born. â€Å"Lyanna might have carried a sword, if my lord father had allowed it. You remind me of her sometimes. You even look like her.† â€Å"Lyanna was beautiful,† Arya said, startled. Everybody said so. It was not a thing that was ever said of Arya. â€Å"She was,† Eddard Stark agreed, â€Å"beautiful, and willful, and dead before her time.† He lifted the sword, held it out between them. â€Å"Arya, what did you think to do with this . . . Needle? Who did you hope to skewer? Your sister? Septa Mordane? Do you know the first thing about sword fighting?† All she could think of was the lesson Jon had given her. â€Å"Stick them with the pointy end,† she blurted out. Her father snorted back laughter. â€Å"That is the essence of it, I suppose.† Arya desperately wanted to explain, to make him see. â€Å"I was trying to learn, but . . . † Her eyes filled with tears. â€Å"I asked Mycah to practice with me.† The grief came on her all at once. She turned away, shaking. â€Å"I asked him,† she cried. â€Å"It was my fault, it was me . . . â€Å" Suddenly her father's arms were around her. He held her gently as she turned to him and sobbed against his chest. â€Å"No, sweet one,† he murmured. â€Å"Grieve for your friend, but never blame yourself. You did not kill the butcher's boy. That murder lies at the Hound's door, him and the cruel woman he serves.† â€Å"I hate them,† Arya confided, red-faced, sniffling. â€Å"The Hound and the queen and the king and Prince Joffrey. I hate all of them. Joffrey lied, it wasn't the way he said. I hate Sansa too. She did remember, she just lied so Joffrey would like her.† â€Å"We all lie,† her father said. â€Å"Or did you truly think I'd believe that Nymeria ran off?† Arya blushed guiltily. â€Å"Jory promised not to tell.† â€Å"Jory kept his word,† her father said with a smile. â€Å"There are some things I do not need to be told. Even a blind man could see that wolf would never have left you willingly.† â€Å"We had to throw rocks,† she said miserably. â€Å"I told her to run, to go be free, that I didn't want her anymore. There were other wolves for her to play with, we heard them howling, and Jory said the woods were full of game, so she'd have deer to hunt. Only she kept following, and finally we had to throw rocks. I hit her twice. She whined and looked at me and I felt so ‘shamed, but it was right, wasn't it? The queen would have killed her.† â€Å"It was right,† her father said. â€Å"And even the lie was . . . not without honor.† He'd put Needle aside when he went to Arya to embrace her. Now he took the blade up again and walked to the window, where he stood for a moment, looking out across the courtyard. When he turned back, his eyes were thoughtful. He seated himself on the window seat, Needle across his lap. â€Å"Arya, sit down. I need to try and explain some things to you.† She perched anxiously on the edge of her bed. â€Å"You are too young to be burdened with all my cares,† he told her, â€Å"but you are also a Stark of Winterfell. You know our words.† â€Å"Winter is coming,† Arya whispered. â€Å"The hard cruel times,† her father said. â€Å"We tasted them on the Trident, child, and when Bran fell. You were born in the long summer, sweet one, you've never known anything else, but now the winter is truly coming. Remember the sigil of our House, Arya.† â€Å"The direwolf,† she said, thinking of Nymeria. She hugged her knees against her chest, suddenly afraid. â€Å"Let me tell you something about wolves, child. When the snows fall and the white winds blow, the lone wolf dies, but the pack survives. Summer is the time for squabbles. In winter, we must protect one another, keep each other warm, share our strengths. So if you must hate, Arya, hate those who would truly do us harm. Septa Mordane is a good woman, and Sansa . . . Sansa is your sister. You may be as different as the sun and the moon, but the same blood flows through both your hearts. You need her, as she needs you . . . and I need both of you, gods help me.† He sounded so tired that it made Arya sad. â€Å"I don't hate Sansa,† she told him. â€Å"Not truly.† It was only half a lie. â€Å"I do not mean to frighten you, but neither will I lie to you. We have come to a dark dangerous place, child. This is not Winterfell. We have enemies who mean us ill. We cannot fight a war among ourselves. This willfulness of yours, the running off, the angry words, the disobedience . . . at home, these were only the summer games of a child. Here and now, with winter soon upon us, that is a different matter. It is time to begin growing up.† â€Å"I will,† Arya vowed. She had never loved him so much as she did in that instant. â€Å"I can be strong too. I can be as strong as Robb.† He held Needle out to her, hilt first. â€Å"Here.† She looked at the sword with wonder in her eyes. For a moment she was afraid to touch it, afraid that if she reached for it it would be snatched away again, but then her father said, â€Å"Go on, it's yours,† and she took it in her hand. â€Å"I can keep it?† she said. â€Å"For true?† â€Å"For true.† He smiled. â€Å"If I took it away, no doubt I'd find a morningstar hidden under your pillow within the fortnight. Try not to stab your sister, whatever the provocation.† â€Å"I won't. I promise.† Arya clutched Needle tightly to her chest as her father took his leave. The next morning, as they broke their fast, she apologized to Septa Mordane and asked for her pardon. The septa peered at her suspiciously, but Father nodded. Three days later, at midday, her father's steward Vayon Poole sent Arya to the Small Hall. The trestle tables had been dismantled and the benches shoved against the walls. The hall seemed empty, until an unfamiliar voice said, â€Å"You are late, boy.† A slight man with a bald head and a great beak of a nose stepped out of the shadows, holding a pair of slender wooden swords. â€Å"Tomorrow you will be here at midday.† He had an accent, the lilt of the Free Cities, Braavos perhaps, or Myr. â€Å"Who are you?† Arya asked. â€Å"I am your dancing master.† He tossed her one of the wooden blades. She grabbed for it, missed, and heard it clatter to the floor. â€Å"Tomorrow you will catch it. Now pick it up.† It was not just a stick, but a true wooden sword complete with grip and guard and pommel. Arya picked it up and clutched it nervously with both hands, holding it out in front of her. It was heavier than it looked, much heavier than Needle. The bald man clicked his teeth together. â€Å"That is not the way, boy. This is not a greatsword that is needing two hands to swing it. You will take the blade in one hand.† â€Å"It's too heavy,† Arya said. â€Å"It is heavy as it needs to be to make you strong, and for the balancing. A hollow inside is filled with lead, just so. One hand now is all that is needing.† Arya took her right hand off the grip and wiped her sweaty palm on her pants. She held the sword in her left hand. He seemed to approve. â€Å"The left is good. All is reversed, it will make your enemies more awkward. Now you are standing wrong. Turn your body sideface, yes, so. You are skinny as the shaft of a spear, do you know. That is good too, the target is smaller. Now the grip. Let me see.† He moved closer and peered at her hand, prying her fingers apart, rearranging them. â€Å"Just so, yes. Do not squeeze it so tight, no, the grip must be deft, delicate.† â€Å"What if I drop it?† Arya said. â€Å"The steel must be part of your arm,† the bald man told her. â€Å"Can you drop part of your arm? No. Nine years Syrio Forel was first sword to the Sealord of Braavos, he knows these things. Listen to him, boy.† It was the third time he had called her â€Å"boy.† â€Å"I'm a girl,† Arya objected. â€Å"Boy, girl,† Syrio Forel said. â€Å"You are a sword, that is all.† He clicked his teeth together. â€Å"Just so, that is the grip. You are not holding a battle-axe, you are holding a—† â€Å"—needle,† Arya finished for him, fiercely. â€Å"Just so. Now we will begin the dance. Remember, child, this is not the iron dance of Westeros we are learning, the knight's dance, hacking and hammering, no. This is the bravo's dance, the water dance, swift and sudden. All men are made of water, do you know this? When you pierce them, the water leaks out and they die.† He took a step backward, raised his own wooden blade. â€Å"Now you will try to strike me.† Arya tried to strike him. She tried for four hours, until every muscle in her body was sore and aching, while Syrio Forel clicked his teeth together and told her what to do. The next day their real work began.