In Cold Blood Literary Analysis Essay

In Cold Blood, written by Truman Capote, is a book that encloses the true story of a family, the Clutters, whose lives were brutally ended by the barrel of a 12-gauge shotgun. The killers were 2 men, each with 2 different backgrounds and personalities, each with his own reasons to take part in such a harrowing deed. Capote illustrates the events leading up to the murder in sharp detail and describes its aftermath with such a perspective that one feels that he is right there with the culprits, whose names are Dick Hickock and Perry Smith. They had very critical roles in the murder and how they themselves were caught, and in many ways they were foils for one another. Through Capote’s extensive descriptions of Dick and Perry, and his use of dialogue, imagery, and point-of-view, he makes their individual roles in the story evident and makes clear the fact that they counterbalance each other, with their opposite personalities playing major parts in the Clutter murder case. Dick and Perry’s upbringings were vastly contrasting, and their effects were evident as the men grew and developed. Capote illustrates Perry’s childhood with explicit detail and does not hold back. Perry’s upbringing was marred with violence, tragedy, and misdirection. His mother and father were divorced, and constantly had issues with each other. His mother became an alcoholic, and eventually died upon choking on her own vomit(106). He lived in, by all means, a broken home. His entire family, save for one sister, had suffered in some sort of way. Perry gives the gist of his family’s status with saying, â€Å"Jimmy a suicide. Fern out the window. My mother dead. Been dead eight years. Everybody gone but dad and Barbara. ‘† (Capote 134). Perry’s sister Fern had fallen out of a hotel window to her Khan 2 death, with police finding a bottle of alcohol in her possession. Perry’s other brother shot himself, and Perry’s father walked out of his children’s lives when they were all quite young. Not long after that, Perry was put in an orphanage run by nuns. They would whip him constantly for wetting his bed (Capote 93), which was due to Perry having a weak liver (Capote 210). Because of his experience in the orphanage, Perry gave up on God and religion. When he was still a teenager, he joined the US Army and fought in the Korean War. After he came home, he got into a grisly motorcycle accident, mangling both his legs and stunting his growth. When he recovered, he went to go work with his father up in Alaska, which, after several years, ended in an argument from a biscuit, Perry’s father aiming a gun at him, and all of Perry’s possessions being thrown out of the house. So Perry decided to leave. â€Å"I picked up my guitar and started on down the highway† (136). Through all of his early life, it is evident that Perry had to deal with terrible tragedies, a lack of parenthood, and the fact that he never truly had a true home. He never fully learned compassion, mercy, respect, or the value of human life. None of these values were ever shown to him, nor was he ever required to show them to anyone, and in addition, it made him resent many people in his life. As Dr. Jones, a psychiatrist who studied Perry, concluded: â€Å"His childhood,†¦. was marked by brutality and lack of concern on the part of both parents. He seems to have grown up without direction, without love, and without ever having absorbed any fixed sense of moral values†(297) Perry’s upbringing played a major role in carrying out the murder of the Clutter family, and contrasted sharply with Dick’s early life. Dick Hickock’s upbringing was more structured and fortunate, the opposite of Perry’s. His parents had been there to support him, and he did well in school. When asked about his son’s school life, his father responded by exclaiming,†Basketball! Baseball! Football! Dick was always the star player. A pretty good student, too, with A marks in several subjects† (Capote 158). Dick had a fruitful education, and was even offered a scholarship, to which Dick simply says, â€Å"†¦ but I never attended any of them† (Capote 278). After high school, Dick took several small-time jobs, including working at a Khan 3 motor company, â€Å"when I [Dick] had an automobile wreck with a company car. I was in the hospital several days with extensive head injuries† (Capote 278). The car accident caused his face to be slightly maligned, and, as concluded by Dr. Jones, caused residual brain damage and instability in his personality (Capote 286). Dick’s father also confirmed that Dick had changed after the crash, expressing that â€Å"He just wasn’t the same boy† (Capote 255). After experiencing the crash, many parts of Dick’s life began to go downhill. His marital life twisted woefully, and when all was said and done, he had gone through 2 marriages. He did not have a steady job anymore, and he began to commit petty crimes, such as writing bad checks and stealing. The latter resulted in him being in jail, where he had met Perry, who was behind bars for burglary as well, among other charges. Dick and Perry had both agreed to kill the Clutters, however when the time came, Dick showed signs of doubt and lingered, while Perry had almost no hesitation. This seems to point back to each man’s past, where Perry, who had a rougher childhood, did not seem to think twice about killing the family. His scarred adolescence points to a more cold-hearted, bitter, and lonely person, while Dick’s more favorable youth showed signs of mercy and conscience. Perry and Dick’s relations with other people shaped their own respective character and personalities, including their tendencies towards other people. Dick is a self-assured, commanding and charismatic person who seems to think of himself as quite masculine. He’s had a few girlfriends, and more than one wife as well (Capote 277 – 279). He was a distinct athlete in high school, and was by no means anti-social. He is a very smooth-talker, and does not have any trouble using people to his advantage (Capote 97). His ease with people as well as the large amount of people he had befriended made him more sympathetic towards the Clutters, and, if anything, made him more understanding towards other people. Perry, to contrast, did not have the self-assurance or confidence Dick had. Since he was a child, he essentially had no one, as his family was essentially gone, and he moved from place to place. He had been abused by the nuns as a child (Capote 25), had essentially no friends throughout Khan 4 his short time at school, and was bullied often, in which cases he references the â€Å"Big Yellow Bird† carrying him away form his oppressors (Capote 265). Perry himself once expressed, â€Å"My friends are few; those who really know me fewer still† (Capote 225). He has relations with a small amount of people, and among the people who he’s ever interacted with, Perry has ended up resenting a great many of them. With so much dislike for such a large number of people, Perry has a distinctly negative view of people and society in general. This leads to him essentially having no mercy for the Clutters, rather treating it like it had to be done, and that there was nothing he could do about the murders. Additionally, Perry had been a lonesome individual for most of his life, so as he travels with Dick, he becomes quite attached to him, even after their relationship sours a bit. This seems to point itself out when Perry mentions, in a potential escape plan, â€Å"What about Hickock? All preparations must include him† (Capote 265). If Perry was planning to escape, adding another individual to worry about and the risk of getting caught is much higher. Yet Perry is too attached to simply let Dick go, but Dick in on another floor regretting that he didn’t kill Perry when he had the chance. Both Dick and Perry’s relationships with other people reflect in their personalities and attitudes towards contemporary society. Perry’s passive, dainty nature and Dick’s reckless, aggressive, asserting nature serve to offset each other’s behavior to an extent. Perry does not try to assert himself, but rather conforms to what other people, who he deems ‘larger’ than him, tell him. He is the one to worry about everything, as shown when he is concerned about wearing stockings so that no one will recognize them (Capote 37), if a torn glove is a bad omen (Capote 65), and in addition to the countless times afterward that he’d talked about the authorities tracing the crime back to them, that somehow they did have a witness (Capote 109). Dick is the more daring individual. He frequently acts upon a notion and carefully considers the consequences AFTER the deed has been done. He does tend to be reckless sometimes, as he became when he was writing bad checks, and used his real name in the same city he committed the murder of the Clutters in (Capote 213). With Dick nudging Perry on in whatever scheme they were Khan 5 plotting, and with Perry holding Dick back and thinking it through, they seemed to get both a bold plan along with attention to detail. In the book, Capote gracefully shows how Perry’s actions and tendencies function and respond with Dick’s personality and habits, making it clear that they are foils for one another. Works Cited Capote, Truman. In Cold Blood. Boston, MA: G. K. Hall, 1993. Print.

Onion DNA Extraction Essay

DNA(deoxyribonucleic acid) is found in every living organism. It provides the information and instructions to build and regulate cells in organisms. The information it contains is used when organisms are being reproduced. It is made up of two polynucleotide chains known as DNA strands. Within the two chains there are four nucleotide units: adenine, thymine, cytosine, and guanine. Materials and Methods An onion was cut into pieces and placed in a blender with 50 mL of water and blended for one minute. Once blended, 20 mL of 25% saline solution and 10 mL of liquid detergent was added to the mixture and blended for 3 minutes. The mixture was then added to a flask and placed into a bath of hot water at 42? C for 10 minutes. The mixture was then removed from the hot water bath and filtered using a cheese cloth (dryer sheet) into a beaker. In a test tube (test tube â€Å"B†), 10 mL of 90-95% ethanol was placed into a beaker filled with ice. Then 10 mL of the filtered mixture was then placed into a test tube (test tube â€Å"C†). Test tube â€Å"C† was tilted at an angle and the ethanol from test tube â€Å"B† was slowly poured into test tube â€Å"C†. After 5 minutes, a white layer was formed between the onion-detergent mixture (test tube â€Å"B†) and the ethanol (test tube â€Å"C†). A plastic pipette was used to remove the white layer from the tube and placed into a micro centrifuge tube. The micro centrifuge tube was centrifuged at 10 K rpm for 1 minute. The supernatant in the tube was then removed and discarded only leaving the white pellet that was formed at the bottom. Results During this experiment, the DNA of the onion had formed at the bottom of the micro centrifuge tube.

Qualitative Research Proposal Essay

For my field research observation site I chose the flea market (la pulga) located in Alamo, Texas. I chose this specific site because in our Mexican American culture families tend to go there to buy cheap merchandise. Although many people go there many of the things they buy there can or is related to crime. I chose this flea market because it is close to home and there are usually a high number of people there during the weekends. There were a number of issues with this place, but there were two who stood out above the rest. The main points were: do people realize that by buying certain objects they are committing a crime, and also is law enforcement doing anything to prevent these types of crimes from happening. There are mainly two types of individuals who go to these places. The first types of people who go to these places are mainly Mexican American. There is not one age group that stands out above the rest since Mexican American groups. Mexican American individuals tend to visit these places as a family. The second types of people are mainly Winter Texans. A rough estimate from my observation would be that Winter Texas are 30% middle aged (45-60), and 70% elderly. Winter Texans mainly go as couples and are usually there just pass time; Mexican Americans on the other hand are there because they want to buy cheap objects. Research Question or Topic My research questions are: 1. Are people well informed that purchasing pirated DVDs is a crime? 2. What is law enforcement doing to prevent these crimes from happening? Literature Review Bibliography One of the academic journals I found out to be possibly the most interesting out of my whole research was the one dealing with the piracy of CDs/DVDs. This journal does not only talk about the piracy of media, but also about the replicator, the user, and the technology used. It explains how the replicator uses computer software to copy the media and how it gets to the market from there. It talks about the types of users who buy the product and it also talks about the technology being enforced to make it harder and in some cases impossible for the replicator to create a copy of the media. Even though this journal is out there it still seems that some people are unaware of the consequences with the replication of this media, and also the problem it can cause in our society. One of the main points the article describes is whether copy-protection work or not. The answer to this question is that there is copy protection on DVDs which makes it harder for anyone to copy media, but since pirates (replicators) don’t play by the rules there are still some ways to bypass the copy-protection. Research done in this journal- 1. Copyright 2. Product Counterfeiting 3. Manufacturing Processes 4. Anti-counterfeiting Measures 5. Replicators 6. Users of the Pirated DVDs The second article I found is called Factor that Influence the Piracy of DVD/VCD Motion Pictures. Basically the title says what the article is about. It explain some of the major factors that cause people to burn these DVDs, and factors that cause people to buy them. The article says that people tend to buy these DVDs because of the cost benefit. This means that people are getting DVDs way cheaper than if you were to go and buy the real one at an actual store. The author’s findings are also used to support the social norms used to make an effort to stop the piracy of this media. Research done in this article- 1. Copyright Infringement 2. Pirated Video Recordings 3. Piracy 4. Empirical Research 5. Motion Picture Industry 6. Bootlegging and Methodology aspects. The last article I read was talking about the structure about an American flea market. There are differences between flea markets up North and flea markets here in the valley. One of the most obvious differences would be the people that go to the flea markets. The article talks about the types of people that go to the flea market. It talks about the economic effect a flea market has on society. It talks about the behaviors of the buyers and sellers in a flea market. The research in this article was done by surveys across different flea markets and on the consumers in those flea markets. Not only were these studies done on U. S. flea markets they were also done on different countries for example Mexico. Research done in this article – 1. Flea Markets 2. Marketing 3. Case Studies 4. Economic Activity 5. Consumer Behavior 6. Business Cycle 7. Sociocultural Factors My Three Sources Block, D. (1997), CD? DVD/piracy:the replicator, the user, and the technology. Emedia Professional, 10, 92. Chih-Chein, W. (2005). Factors that Influence the Piracy of DVD/VCD Motion Pictures. Journal Of American Academy Of Business, Cambridge, 6(1), 231-237. Sherry Jr. , J. F. (1990). A Sociocultural Analysis of a Midwestern American Flea Market. Journal Of Consumer Research, 17(1), 13-30 Research Design Step 1 Prepare myself by doing some background research on the site I am preparing to observe. Be prepared for anything that may come my way, and be prepared for opportunities that may arise while doing my research. I need to go organized and possibly focus on one point of interest. Need to prepare my looking and listing skills since they are essential for any field researcher. Go prepare to do constant writing since it is one of the most useful way of recording data. Step 2. Gain access to enter the observation site, in my case I don’t think it is a problem since it is open to the public. Other sites have different important sections but in a flea market everything is together so I just have to worry about getting inside. I need to get involved in normal activities to make myself unnoticeable and look like an everyday customer. Perhaps buy merchandise or other things regular customers do. Step 3 By looking as a customer I can build trust with the people working in this area, and this way they can go on doing their job like they normally do, and this can help me observe them in their normal working routine. Step 4 While walking around the site I can record anything I find to be deviant or criminal, in my case I found the distribution of illegal DVD copies. I’ll observe from afar, learn and record anything else. I have to make my findings very detailed this way I don’t miss anything of importance that can later help me answer my question, and this way I won’t have to return for small doubts I may have. Record any conversations I may have had with any of the people there. Step 5. Finally after I am done gathering data I just exit the observation site I just exit the site and start compiling my data. Step 6 After putting my data and getting a better understanding of my observation site. With a better understanding of what happens in the site I will be able to put together a detailed survey or interview questions. Of course the survey or interview will be anonymous and have to make sure the customer knows this. You need to make the customer know that the research is anonymous because if not the person might put false data and the data will be inaccurate. Step 7 After conducting all my research I can put together a conclusion and determine what it means. I’ll ask myself questions for example did I find the answer my questions, was my hypothesis correct, and is there more research to be done. The conclusion has to be precise this way if a person is interested in the same topic they will have all the information they need. Step 8 This is how will conduct my research and hopefully get a good grade on this assignment, if not I will need some research on how I can do better.

Anthropology En Route Essay Example | Topics and Well Written Essays - 1500 words

Anthropology En Route - Essay Example Spaces like the university are therefore designed to accommodate the needs of the local population accordingly. The university appears to be a conglomerate of literally thousands of students from different cultures, religions and countries. I see students discussing things while they are walking through the corridors of the university. The expressions include a multitude of media through which communication takes effect. From the use of hand gestures and body language to the application of modern technologies like cell phones and internet – communication is an ongoing process during any interaction between students and their teachers. The university spaces are of special interest to me. It appears that the floor plan of the university is based on the concept of specialization and specialized areas dedicated to the expected activities that go on in institutions like this are indicative of the fact that much foreseeing has been going on when it was designed. Dedicated areas for teaching, meetings, presentations, dining, libraries, media library, play grounds and examination halls are all reflective of the diverse needs of humans to achieve the objective of education. A very important part of the university is its students. Keeping in view the federal nature of our university it is apparent why it attracts so many foreign students. For me the most interesting phenomenon is the mode of communication that exists between these foreign students. Whenever I see them talking, there is a lot that their body language and gestures express; as compared to their words. Though English is the medium to connect them; yet their level of expertise of the language alters the way they react and reciprocate to each other's messages. Details Of all the objects observed, two objects that appeal to me include; The communication between students who speak different languages; and University as a space of education and its operation Communication is a vital part of our day-to-day interactions. Generally considered to be divided into the verbal and non-verbal forms; there are a number of other attributes which do not follow the normal communicative patterns. Of my interest is the communication between students of different cultures and how they perceive each other's thoughts. It is quite often evident that whenever two student with different languages start to interact, the start often includes gestures which are indicative of greetings. Japanese students on our campus would bend forward during the start of communication, Chinese would shake their head a little while bending a bit, Asians would either shake hand like the Westerners or avoid shaking hands if those who are meeting are of opposite sexes etc. If they happen to be from different countries, the most prominent observation is that linguistic clues are replaced by hand gestures or body movements. The choice of words becomes a challenge to express the concept in its simplest form. It is very common tha t under such circumstances, both the parties start to speak simultaneously, expecting the other to listen or at least understand what is being explained by hand movements. The concept of directions is often expressed by

Efficient Market Hypothesis Assignment Example | Topics and Well Written Essays - 1000 words

Efficient Market Hypothesis - Assignment Example Among the foremost to apply digital computers to perform empirical research in the field of finance, Fama operationally defined the EMH by pointing structure on several information sets accessible to market players. The efficient-market hypothesis necessitates that the agents should expect rationally that on average the overall population is correct (although if no individual is) and each time new pertinent information comes out, the agents should update their anticipations appropriately. Moreover, agents are not needed to be rational. EMH permits that on facing novel information, some investors may under react while some, on the other hand may over react. But, they are necessitated by EMH to react in a random manner that follows standard normal distribution. So, the overall impact on market prices may not be constantly exploited to attain more than usual profit, particularly, while keeping into consideration the transaction costs (including spreads and commissions). Therefore, any i ndividual may be perceived to be incorrect regarding the market but, market, on the contrary, as a whole is considered to be always correct. Three levels of hypothesis The efficient market hypothesis can be commonly stated in three basic forms. These include weak-form, semi-strong form and strong form efficiency. Each of these provides distinct implications for the way market performs. Weak-Form Efficiency This form of EMH specifies that current prices of assets reflect past volume and price information. The information incorporated in the past series of a security’s prices is completely reflected in its present market price. It is called as weak because the market price is the most accessible information available to individuals and the utilization of technical analysis is forbidden by this form of EMH. Semi-Strong Form Efficiency This form submits that entire available information to the public is incorporated into the prices of asset. Thus the market price of that asset is a complete reflection of all information accessible to the public. This publicly known information includes the past prices as well as the data reported by the company in its financial statements, announcement along with economic and other factors. The Strong-Form Efficiency This form implies that along with the publicly available information, the insider or private information is also reflected in an asset’s market price. Thus, such a market restricts the inside organization members from gaining unusual returns. Thus, all forms of EMH restrict individuals from attaining unusual returns due to unavailability of information and inhibit the possibility of arbitrage or risk free profit (Fama, 1991). Firm’s pricing of debt and equity decisions and EMH The 2007-2012 financial disaster has contributed to renewed criticism and scrutiny of the efficient market hypothesis. It has been even dismissed as being an ineffective way to study the functioning of financial markets in reality by various economists and financial analysts. Critics have proposed that corporations and financial institutions have the

Discuss the theme of Aunt Granny Lith using the topic of Lilith Research Paper

Discuss the theme of Aunt Granny Lith using the topic of Lilith - Research Paper Example The story then takes us back more than 20 tears when Beth and Casey married. Beth was the third wife of Casey, and the first two having died under mysterious circumstances. Their deaths are hereafter attributed to the work of an old granny, Lith who Casey supposedly proposed to long before he married the first wife. Although in a rare joke, the granny is likely to have taken the proposal seriously and just like the Lilith in the mythical biblical story of Adam, the old woman was ready to ensure that he got married to the man who proposed and that no other woman was to come close (Schwartz, 93). The theme, Lilith augurs well with the story, â€Å"Aunt Granny Lith† in a number of ways. First, the first two wives of Casey died out of the jealous of a woman who Casey proposed to. Their deaths are a manifestation that the old ready, as in the myth was not ready to share a husband with another woman. It is out of this fear that Casey even carry a gun and a knife with him. Having revealed the story to Beth, Beth’s mother Nomey uses her knowledge on the old lady and advises the young couple on low to avoid the wrath. The bravery of Beth, as that of Eve in the Lilith myth is seen when she follows her mother’s advice, and even convinces Casey to do the same and at the end the two get rid of the danger and the fear. The victory of human over the forces of evil is also seen in the symbolism of Lil. Besides the name being significantly symbolic of the same force that was with the old woman and Lilith in the myth. After Beth’s marriage, the woman appears to Beth â€Å"†¦.saw someone scurry into the woods†¦. trailed the person to the head of the hollow† (Offutt, 136). The fight that results over Casey is an indication of the evil that has to be overcome by Beth and her husband to live safely. However, in this case, Beth effectively protects her marriage and does not need any help from her

Hofstedes Culture Work Case Study Example | Topics and Well Written Essays - 2000 words

Hofstedes Culture Work - Case Study Example This obliviousness to the existence of 'culture' and the shared basic assumptions that unites a cultural group often leads to members of that group becoming confused or irritated when situations arise which are alien to their set of norms and expectations. Hofstede has conducted a study in which he researched some employees of Germany's E.ON in Spain. However, Hofstede's E.ON questionnaire was not designed for cultural comparisons but for organisational development. Employees gave self-report responses to about 160 items which Hofstede analysed with ingenuity; he compared scores not for individuals but between countries, which he called an "ecological analysis." He reported and analysed four dimensions of culture: Individualism versus Collectivism: "Individualism - a preference for a loosely knit social framework in society, in which individuals are supposed to take care of themselves and immediate family's only; as opposed to Collectivism - a preference for a tightly knit social framework..." Masculinity versus Femininity: "Masculinity - a preference for achievement, heroism, assertivene... iduals are supposed to take care of themselves and immediate family's only; as opposed to Collectivism - a preference for a tightly knit social framework..." Masculinity versus Femininity: "Masculinity - a preference for achievement, heroism, assertiveness, and material success; as opposed to Femininity - a preference for relationships, modesty, caring for the weak, and the quality of life" Uncertainty Avoidance: "the degree to which members of society feel uncomfortable with uncertainty and ambiguity" (Hofstede, 1983, 1991) Hofstede has made unusual efforts to elaborate the conceptual nature of his dimensions. Such extensions have also been made by others such as Trompenaars and Hampden-Turner (1997). There is already considerable research concentrating on these dimensions, especially regarding individualism-and collectivism. Individualism versus Collectivism Our sense of identity is often dependent, to a large degree, on our sense of belonging to and affiliation with a particular group - be it family, caste, clan, tribe or class. However, in individualistic countries, much more emphasis is placed on the realisation of the individual. Independence is greatly valued and social bonds between people tend to be relatively loose and flexible. This is particularly evident in the decision-making process as decisions tend to be made by individuals in positions of authority rather than by a committee or group. On the other hand, collectivistic countries are primarily oriented towards common goals and objectives and more value is placed on group interests. In collectivistic countries, employees often expect the organisation to protect their interests by way of providing them with professional development, benefits and long term security within the organisation. Needless to say

Civil Rights Act of 1964 Essay Example | Topics and Well Written Essays - 1500 words

Civil Rights Act of 1964 - Essay Example Without question the Civil Rights Act of 1964 was and continues to be an important public policy which outlawed segregation practices, provided lasting social security and overall became invaluable to many American generations . Segregation as social phenomenon is defined as systematic denial of opportunities for particular population group (Segregation, 2009). According to report on segregation policies, "[f]or many years, the federal government itself was responsible for promoting racial discrimination in housing and residential policies" (Segregation, 2009). Segregation can be examined looking at different perspectives on individual segregation and group segregation (Frey and Myers, 2005). From the critical perspective, the initiative of an individual or population group to segregate is impacted by their social relationships and the spatial character of these relationships (Parsons, 2007). Practically, segregation is not only limited to residential segregation, but to individuals' daily life, and can manifest itself in various social environments, like work and education. This was the case with segregation and racial discrimination in American economic and social environments for many decades. During many decades prior to the year 1964, there were very few Blacks in corporate America. Companies that hired Blacks were known within the community and interested Blacks were encouraged to apply. If, on the other hand, a company was known to support segregation, no Blacks would apply. As a matter of fact, a few employment agencies were known for directing Blacks to the corporate American world. Others found their way into corporate America through advertisements in Black magazines, and from White social pressure to do the right thing. This led a few companies to hire Blacks in positions, such as clerical, personnel and record keeping, which were outside of the company's main business. However, the experience of technically trained Blacks during the 1940's and early 1950's began to be different. Due to the shortage of technically trained employees, Black scientists and engineers were the first to break the color line in major companies. Because of the treatment of many Blacks during this time, a few states enacted anti-discrimination laws. Organizations like the National Association for the Advancement of Colored People (NAACP) would often send qualified Blacks in to apply for employment as "test cases" (Loh, 1984, p.48). If an applicant was found to be unfairly treated, the NAACP or Urban League would threaten to initiate or initiate a lawsuit. Federal contracts also banned discrimination based on race, religion and national origin, but there was little pressure to comply. In 1961, President Kennedy established the Commission on Equal Employment Opportunity under Vice-President Lyndon Johnson (EEOC, 1961). This Commission was different from the previous ones, in that it had the enforcement authority to move against those companies discriminating against Blacks . These were the first most known policy steps that eventually led to the enactment of the Civil Rights Act of 1964 and subsequent abolishing of segregation practices. THE

Postwer and Recent Higher eduction Research Paper

Postwer and Recent Higher eduction - Research Paper Example The best part of this period was the formation of Students for a Democratic civilization in Michigan which solely focused on schools being social agents and uplifting the society. Most of the student groups that were formed during this period focused on societal issues such as fighting racism, pushing for integration and calling for the halting of state-led education (Wechsler, 2007). One of the largest student strikes occurred in May and June of 1970 which was in response of the Kent State Shootings and when America invaded Cambodia. During the early 1980s numerous formal groups brought together neoliberal models of various student activism across the nation mostly from the campuses. The Campus Outreach Occasional League is credited for the identification and championing of the vast interests in service amongst the higher education students. Student activism also rose during the 1990s as the neoliberal population service policies were ushered in by Bill Clinton (Thelin, 2011). There was also the renaissance of populist student activism which was against standardized teaching and testing. They also pushed for radical changes to ensure their sustainability by pushing for leadership changes and education policy and

Dubai Police Department Proposals Essay Example for Free

Dubai Police Department Proposals Essay In order to attain the objectives it is essential to recognize the existing practices in Dubai police department and also in the modern police departments of countries like USA, Germany, UK, Australia etc. This will be done by individual interviews of the officials in Dubai and the through questionnaires from other corners of the world. Primary research will be persistent on personal interviews with Dubai Police department officials that will give an inner view of the present positing and future goals. This will also be a key basis of understanding the indolence for change. This will help in bringing out the indication of the present managed system in Dubai police department organization. Ultimately the clients will help in providing the true print of Dubai Police department’s working and key areas of improvement. Data presented from this research will assist to evaluate the best practices model and the actual working. This will help in indicating the difference and the reason for Dubai police department organization to implement a successful change management. Dubai Police higher officials will be randomly selected with favorable time and place for the interviews to be carried out. Finally the research will be focused on the historical data by looking at the Dubai Police department’s strategy in the past. If any failure or any glitches are to be found in companies strategy they will be pointed in this research. This will help the writer to understand the Dubai Police department’s goals in the past and their implementation process. Bibliography Articles: Garry Wilson (2004) Lessons from the trenches Principles of change. Chartered Accountants Journal, 13(1), pp. 1-5. Pierre Collerette, Robert Schneider, Paul Legris (2001), Managing organizational change -Part one Change in turbulent times, ISO Management Systems, pp. 1-8. 45 Woodward, Sally, Hendry, Chris (June -2004), Leading and coping with change. Journal of Change Management, Vol. 4 Issue 2, p155, 29p Michelman, Paul (Oct 2004), Overcoming Change Resisters Harvard Management, Vol. 9 Issue 10, p3, 1p; (AN 15175074) De Jager, Peter. Futurist (Oct 2001), Resistance to Change: A New View of an Old Problem. Vol. 35 Issue 3, p24, 4p, 1bw; (AN 4339215) Pratt, Mary K. , (Jan – 2005) Leading Change Computerworld, 1/10/2005, Vol. 39 Issue 2, p33, 2p; (AN 15636701)

Hypothyroidism: Causes, Effects and Treatments

Hypothyroidism: Causes, Effects and Treatments Hypothyroidism is a condition characterized by abnormally low amount of the thyroid hormone synthesis. This may be due to a thyroid problem or any other reason. Thyroid hormone affects growth, development, and many cellular processes. Inadequate thyroid hormone has many consequences for the body (1, 2, 3). Thyroid gland and thyroid hormone synthesis Thyroid gland has two lobes connected by an isthmus. It attaches to the thyroid cartilage and trachea. Therefore it moves with swallowing. Thyroid gland consists of follicles lined by a cuboidal epithelial cell layer. These follicles filled with colloids.Parafollicular cells situated in between follicular cells which secrete calcitonine (4, 9). Thyroid gland synthesizes mainly two hormones. They are L-thyroxin/tetraiodothyronine (T4) and triiodothyronine (T3).T3 is the active form that acts at the cellular level and T4 is the prohormone.Iodide enters the thyroid follicles primarily through a transporter. Thyroid hormone synthesis occurs in the follicular space through a series of reactions, many of which are peroxides-mediated. Thyroid hormones stored in the colloid in the follicular space that is released from Thymoglobulin by a hydrolysis reaction which occur inside the thyroid cell (4, 5, 8). E.g. Thyroglobulin (Tgb), monoiodotyrosine (MIT), diiodotyrosine (DIT),  Triiodothyronine (T3), tetraiodothyronine (T4) (5). If there is hereditary defect of enzyme in above process, Thyroid hormone synthesis could not occur. So its leads to congenital goiter and often results in hypothyroidism (6). Regulation of the synthesis of thyroid hormones Thyroid hormone synthesis is regulated by another gland located in the brain called pituitary. In turn the pituitary gland in part regulated by the thyroid hormone via feedback mechanism and other gland called hypothalamus. The hypothalamus secretes thyrotropin hormone (TRH), which give a signal to the pituitary gland to release thyroid stimulating hormone (TSH). TSH in turn sends a signal to the thyroid gland to release thyroid hormone. If some defect occurs in one of these levels, a lack of production of thyroid hormones can cause a deficiency of thyroid hormone (hypothyroidism) (4, 5, 8). Hypothalamus TRH down arrow Pituitary- TSH down arrow Thyroid- T4 and T3 The rate of thyroid hormone synthesis is regulated by the pituitary gland. If there is an insufficient amount of thyroid hormone circulating in the body to normal functioning, the release of TSH from the pituitary increased in order to stimulate more thyroid hormone. However, when there is a large amount of thyroid hormones in circulation, TSH level decreases and pituitary attempts to reduce the production of thyroid hormone. In people with hypothyroidism have low levels of circulating thyroid hormones (4, 8). Physiological effects of thyroid hormones Cardiovascular system increased cardiac output and heart rate. Skeletal system increased bone turnover and resorption. Respiratory maintains normal hypoxic and Hypercapnic drive in respiratory centre. Gastrointestinal increases gut motility. Blood increases red blood cell 2, 3-BPG facilitating Oxygen release to tissues. Neuromuscular increases speed of muscle contraction and relaxation and muscle protein turnover. Metabolism of carbohydrates increases hepatic Gluconeogenesis/glycolysis and intestinal glucose Absorption. Metabolism of lipids increased lipolysis and Cholesterol synthesis and degradation. Sympathetic nervous tissue increases catecholamine Sensitivity and ÃŽÂ ²-adrenergic receptor numbers in heart, skeletal muscle, adipose cells and lymphocytes (1, 2, 4, 7, 8). Reduces cardiac ÃŽÂ ±-adrenergic receptors. If there is a defect in the synthesis or regulation pathways or thyroid lead to many disorders. They are mainly divided in two parts. They are hyperthyroidism and hypothyroidism. Hyperthyroidism, or an overactive thyroid, is the overproduction of thyroid hormones T3 and T4, and most often caused by the development of Graves disease which is an autoimmune disease in which antibodies are produced which stimulate the thyroid gland produces excessive amounts of thyroid hormones. This disease can lead to the development of toxic goiter due to the growth of the thyroid gland in response to the absence of negative feedback mechanisms. This is manifested by symptoms such as thyroid goiter, protruding eyes (exopthalmos), palpitations, excessive sweating, diarrhea, weight loss, muscle weakness and unusual sensitivity to heat. Appetite is increased (2, 4, 7). Classification of Hypothyroidism Hypothyroidism is often classified by association with the indicated organ dysfunction (4). Type Origin Primary Thyroid gland The most common forms are Hashimotos thyroiditis which is an autoimmune disease and can be occur in radioiodine therapy for hyperthyroidism (4, 7, 6). Secondary Pituitary gland Occurs if the pituitary gland does not release enough thyroid-stimulating hormone (TSH) to stimulate the thyroid gland to produce enough thyroid hormones. Although not every case of secondary hypothyroidism has a clear-cut case, it is usually caused by damage to the pituitary gland, as by a tumor, radiation, or surgery. Secondary hypothyroidism accounts for less than 5% or 10% of hypothyroidism cases (4, 7, 6). Tertiary Hypothalamus Results when the hypothalamus fails to produce sufficient Thyrotropin-releasing hormone (TRH). TRH prompts the pituitary gland to produce thyroid-stimulating hormone (TSH). Hence may also be termed hypothalamic-pitu(4,7,6) Autoimmune Atrophic (autoimmune) hypothyroidism. The most common cause of hypothyroidism and the associated with antithyroid auto antibodies leads to lymphoid infiltration Cancer and eventually atrophy and fibrosis. It has been six Times more common in women and the incidence increases with age. This can be associated with other autoimmune Diseases such as pernicious anemia, vitiligo and other endocrine disorders. In some cases, intermittent Hypothyroidism occurs when recovering from illness, antibodies which block the TSH receptor can sometimes be involved in the etiology(5, 7, 10). Hashimotos thyroiditis. This form of autoimmune thyroiditis, again, more common in women and the most common in the late. The average age is atrophic changes with regeneration, leading to the formation of goiter. This may be usually firm and Rubber but can vary from soft to hard. TPO antibodies very high amount (>1000 IU / L). Patients can be euthyroid or hypothyroid, but they can pass through the initial phase of the toxic Hashi toxicity, Levothyroxine therapy. The goiter may reduce the even if the patient does not Hypothyroid (7, 8, 10). Postpartum thyroiditis. Typically, this is a temporary phenomenon Observed after pregnancy. It can cause hyperthyroidism, Hypothyroidism or the two sequences. It is believed to cause changes in the immune system necesnecessary.In case of pregnancy, and histologically lymphocytic thyroiditis. The process is usually self-limiting, but when Conventional antibodies are there is a strong chance this procedure of permanent hypothyroidism. Postpartum Thyroiditis may be misdiagnosed as postnatal depression. Thyroid function test is done to detect this situation (4, 7). Defects in hormone synthesis Iodine deficiency. Dietary iodine deficiency still exists in some areas as endemic goiter where goiter, occasionally massive is common. Patients may be euthyroid or hypothyroidism depending on the severity of iodine deficiency. The mechanism is considered borderline hypothyroidism leading to TSH stimulation and thyroid enlargement against iodine deficiency continues (4;7). Iodine deficiency is this still a problem in the Netherlands, the Western Pacific and South. East Asia for example, the mountainous regions of the Himalayas and Africa. Some countries affected by iodine deficiency, for example, China and Kazakhstan take measures providing iodine  in salt, but others, such as Russia, have not yet done so. Of The 500 million with iodine deficiency in India about 2 million suffering from cretinism.Dyshormonogenesis is a rare disease is due to genetics. Defects in the synthesis of thyroid hormones, patients Develop hypothyroidism with goiter. One particular family Form is associated with sensorineural hearing loss due to the removal Mutation of chromosome 7, resulting in a defect Transporter Pendrin (Pendred syndrome author) (4, 5). Hypothyroidism causes many symptoms. The term myxedema refers to the accumulation of mucopolysaccharides.In the subcutaneous tissue. The classical pictures are Slow in working, dry hair, thick-skinned, deep voice, Weight gain, cold intolerance, bradycardia, and constipation. These features make the diagnosis easy. Milder symptoms, however, more common and difficult to distinguish from other causes Nonspecific tiredness. Many of the cases on the biochemical detection (4, 6, 7) Screening Particular difficulties in diagnosis may occur in certain circumstances: Children with hypothyroidism may not classical Properties, but often have a slow growth rate, poor School performance and sometimes arrests of pubertal Development. Young women with hypothyroidism may not show obvious signs. Hypothyroidism is excluded in all Patients with oligomenorrhea / amenorrhea, Menorrhagia, infertility and hyperprolactinemia. the elderly show many clinical features that are difficult Distinct from normal aging (7, 10, 11). Investigation of primary hypothyroidism The Serum TSH is the examination of choice, a high TSH level Confirmed primary hypothyroidism. A low free T4 level confirms the hypothyroidism is (and is also essential for TSH to close a deficiency and clinical hypothyroidism is strongly suspected  and TSH is normal or low).Thyroid and other organ-specific antibodies are present (7,10). Other exceptions are the following: Anemia, usually normochromic and normocytic In type but can macrocytic (sometimes this is by Associated pernicious anemia) or microcytic (in women, By menorrhagia) increased serum aspartate transferase levels, from Muscle and / or liver increased serum creatine kinase levels, with associated myopathy Hypercholesterolemia and hypertriglyceridemia Hyponatremia due to an increase in ADH and reduced Free water clearance (7, 10). Treatment Replacement therapy with levothyroxine (thyroxin, that is to say, T4) is Data for life. The starting dose will depend upon the severity of the failure and the age and condition of the patient, especially their cardiac function: 100ÃŽÂ ¼g per day during the Young and fit, 50ÃŽÂ ¼g (up to 100ÃŽÂ ¼g after 2-4 weeks) for the small, old or weak. Patients with ischemic heart disease Illness an even lower initial dose, especially if the Hypothyroidism is a severe and prolonged. Most doctors Would then start with daily 25ÃŽÂ ¼g and performing serial ECG, increasing the dose at 3 to 4-week intervals as angina Not occur or worsen and the ECG is not Deteriorate(8,10,11). Monitoring The goal is to recover well within T4 and TSH The normal range. The adequacy of the replacement is reviewed Clinical and thyroid function tests after at least 6 weeks at a constant dose. If serum TSH remains high, the dose of T4 Should is increased in increments of 25-50 g à ¯Ã†â€™Ã‚ ¬ the tests Repeated 6-8 week intervals until TSH returns to normal. Complete suppression of TSH should be avoided atrial fibrillation and the risk of osteoporosis. The usual The Maintenance dose is 100 to 150 g à ¯Ã†â€™Ã‚ ¬ administered as a single daily Dose. An annual thyroid function test is recommended this is usually done in the first line, often assisted and in response to the district thyroid registers (5, 8, 11). Clinical improvement T4 cannot start 2 weeks or more and complete resolution of symptoms 6 months. The need for lifelong therapy should be emphasized and the possibility of other autoimmune endocrine disease development, Especially Addisons disease or pernicious anemia, Should be considered. During pregnancy, an increase of T4 Dosage of about 25-50ÃŽÂ ¼g is often necessary to maintain normal TSH and the need for replacement during optimal. Pregnancy is highlighted by the finding of the reduction of Cognitive function in children of mothers with elevated TSH during pregnancy. A few patients with primary hypothyroidism complain incomplete symptomatic response to T4 replacement. Combination T4 and T3 replacement is advocated in this Context, but randomized clinical trials show no consistent Benefit from the quality of life symptoms (4, 8). Borderline hypothyroidism or Compensated euthyroidism Patients are often seen with a low-normal serum T4 levels and slightly elevated TSH values. Sometimes this follows surgery or radioactive iodine therapy when it can be reasonably seen as compensatory. Treatment with levothyroxine is normally recommended where the TSH is consistently above 10 mu / L, or if possible symptoms, high titers of thyroid Antibodies or lipid abnormalities are present (4, 8, 10). When the TSH is only marginally increased, the tests must be repeated three to six Months later. Conversion to overt hypothyroidism is more common in men or TPO antibodies are present in Practice, vague symptoms in patients with marginal Elevated TSH (less than 10 mu / L) rarely responds to treatment, However, a therapeutic trial of substitution may be required to confirm that the symptoms are not related to the thyroid gland(4,8,10). It is also is considered to be the best time (TSH level normalization, the ideal case, the former) Pregnancy, in order to avoid the side effects of the fetus.Myxedema coma severe hypothyroidism, especially in the elderly, may be with confusion and even coma. Myxedema coma is very rare. Low temperature is often there, the patient may have severe heart failure, hypoventilation, hypoglycemia, and hyponatriemia.The best treatment Controversial, there is no data, most doctors recommend T3 oral or intravenous injection, a dose of à ¯Ã†â€™Ã‚ ¬2, and 5-5 grams every 8 hours then, such as the above-mentioned increase. High-dose intravenous cannot be used (4, 7, 8). Other measures, although there is no proof of Include: Oxygen (by ventilation if necessary) monitoring of cardiac output and pressure Gradual warming Hydrocortisone 100 mg intravenously 8-hour Glucose infusion to avoid hypoglycemia. Myxedema madness Depression is common in hypothyroidism but rarely with severe hypothyroidism in the elderly can the patient be said demented or psychotic, sometimes with prominent delusions. This may occur shortly after starting T4 replacement (6, 5). Screening for hypothyroidism the incidence of congenital hypothyroidism is Approximately 1 in 3500 births. Untreated, severe Hypothyroidism produces permanent neurological and Intellectual damage (cretinism). Routine screening of the newborn with a bloodstain, like Guthrie test, a high TSH level as an indicator of primary detecting Hypothyroidism is efficient and cost effective; cretinism is prevented if T4 is started within the first few months of life. screening of elderly patients for thyroid dysfunction a low pick-up rate and is controversial and not currently recommended. However, patients who have undergone Thyroid surgery or radioactive iodine should receive Regular thyroid function tests, should be as those who Lithium or amiodarone therapy (6, 5). Signs and symptoms early hypothyroidism is often asymptomatic, can have very mild symptoms. Subclinical hypothyroidism normal levels of thyroid hormones, thyroxin (T4) and triiodo thyroxin (T3), moderate to high thyroid-stimulating hormone, thyroid stimulating hormone (TSH) conditions. TSH and low free T4 at a higher level; the symptoms are more obvious in clinical hypothyroidism (4, 6, 5). Hypothyroidism may be associated with the following symptoms: Early cold intolerance, increased sensitivity to cold Constipation weight gain, water retention bradycardia (low heart rate less than 65 times per minute) Fatigue decreased sweating Muscle cramps and joint pain dry, itchy skin thin, brittle nails Quick thoughts Depression muscle tension difference (hypotonia) female infertility and problems in the menstrual cycle Hyperprolactinemia and galactorrhea elevated serum cholesterol(10,11) Late goiter slow speech and a hoarse, breaking voice deepening of the voice can also be noticed. Reinke edema. Dry puffy skin, especially in the face Thinning of the outer third of the eyebrows (sign of Hertoghe) Menstrual cycle abnormalities Low basal body temperature thyroid related depression(10,11) Uncommon Impaired memory Impaired cognitive function (brain fog) and inattentiveness. A slow heart rate with ECG changes including low voltage signals. Diminished cardiac output and decreased contractility slow reflexes Yellowing of the skin due to impaired conversion of beta-carotene to vitamin A (carotoderma) Difficulty swallowing(dysphagia) Shortness of breath with a shallow and slow respiratory pattern(dyphnea) myxedema madness (a rare presentation) Decreased libido due to impairment of testicular testosterone synthesis Gynecomastia(enlarge breast tissue) Loss of hearing(10,11) Diagnosis thyroid function test the only validation test diagnosis of primary hypothyroidism is thyroid stimulating hormone (TSH) and free thyroxin (T4) level. However, these levels can be varying without thyroid disease (10, 11). High TSH levels, the thyroid gland does not produce enough thyroid hormone levels (primarily thyroxin (T4) and a small amount of iodine Thyroid three original leucine (T3)). However, measuring just TSH can diagnose secondary and tertiary thyroid function loss, resulting in the following recommended a blood test, if the TSH is normal hypothyroidism remains skeptical(10,11). Free triiodothyronine (ft3) Free thyroxin (ft4) Total T3 Total T4 Additionally, the following measurements may be needed: Free T3 from 24-hour urine catch Antithyroid antibodies for evidence of autoimmune diseases that may be damaging the thyroid gland Serum cholesterol which may be elevated in hypothyroidism Prolactin as a widely available test of pituitary function Testing for anemia, including ferritin Basal body temperature(4,8,10) Exams and Tests A physical examination may reveal a smaller than normal thyroid gland, although sometimes the gland is normal size or even enlarged (goiter). The examination may also reveal: Brittle nails Coarse facial features Pale or dry skin, which may be cool to the touch Swelling of the arms and legs Thin and brittle hair A chest x-ray may show an enlarged heart (12, 13). Laboratory tests to determine thyroid function include: TSH test T4 test(10,12,13) Lab tests may also reveal: Anemia on a complete blood count (CBC) Increased cholesterol levels Increased liver enzymes Increased prolactin Low sodium(8,13) Treatment The treatment of hypothyroidism is levorotatory forms of thyroxin (thyroid hormone) (L-T4) and triiodo thyroxin liothyronine (L-T3). Thyroxin is a name, and in the USA, the most common form of thyroxin tablets. Thyroxin is a doctor of the most common drugs, wherein a synthetic thyroid hormone predetermined. This medicine can improve symptoms of thyroid deficiency such as speech delay, lack of energy, weight gain, hair loss, dry skin, cold feeling. This will also help in the treatment of goiter. It can also be used to treat certain types of thyroid cancer, surgery and other medicines. Both synthetic and animal thyroid tablets available, and may be required in patients with the additional thyroid hormone (8, 10). Daily doses of thyroid hormone, doctors can monitor blood pressure, in order to help ensure that the correct dose. Thyroxin is the best 30-60 minutes before breakfast, because some foods can reduce absorption. Calcium can interfere with absorption levothryoxine. Compared with water, the coffee can be reduced about 30% of the absorption of thyroxin. Some patients may be anti-thyroxin, in fact, they do not have good absorption sheet to solve the problem by spraying. There are several different treatment options for thyroid replacement therapy (8, 10, 12, 13). T4 only such treatment methods include supplementary levothyroxin separately, a synthetic form. This is the current standard treatment of mainstream medicine. A combination of T4 and T3 in This treatment method involves the combination simultaneously manage two synthetic L-T4 and L-T3 (8, 10, 11). Dried thyroid extract Dried thyroid extract is an animal thyroid extract; the most common is from porcine sources. It is also a combination therapy, containing a natural form of L-T4 and L-T3. Dealing with controversial T4 T3 generation has been investigating the potential benefits, but has proved to be no conclusive combination therapy benefit. Laboratory Medicine Practice Guidelines in 2002, the clinical biochemical state of the U.S. National Academy of Sciences during pregnancy: L-T4 dose should be increased (usually 50 micrograms / day) maintained at 0.5 ~ 2.0 mIU / L and serum serum TSH FT4 within the normal reference interval the upper third.Doctors tend to assume that if your TSH is in the normal range, sometimes defined as high as 5.5 MIU / L has no effect on fertility. But there is an approximately 1.0 MIU / L, TSH level in healthy pregnant women (8, 12, 13) Subclinical hypothyroidism there are a series of biochemical and point thyroxin treatment, the typical treatment of hypothyroidism symptoms views. Reference range has been debated. As of 2003, the American Association of Clinical Endocrinologists (ACEE) that within the normal range of 0.3-3.0 MIU /L. There is always an excess risk of hyperthyroidism. Some studies suggest that subclinical hypothyroidism does not require treatment. In 2007, the Cochrane Collaboration, a meta-analysis found that, in addition to the no benefit of thyroid hormone replacement lipids and left ventricular function in 2002 meta-analysis checks whether subclinical hypothyroidism may increase the risk of heart disease increase, some of the parameters previously thought, a slight increase, and recommended to be updated for the current recommendations for further research  with the end point of coronary heart disease (11, 12, 13). Replacement therapy The connection has been a slow release combination of T3 and T4, supporters will be able to thyroid dysfunction symptoms and functional quality of life. This is still a matter of debate, refused by the traditional medical community (3, 8, 10). Remember, the important thing when are taking thyroid hormone are: Do not stop taking the drugs, and when you feel better. Continue the medication completely guidance of a doctor. If change the brand of thyroid drugs, let doctor know. levels may need to be checked. Some dietary changes can change your body absorb thyroid drugs. Contact your doctor, if you eat a lot of soy products, or in the high-fiber diet. Thyroid medicine best on an empty stomach, and if any other drugs before one hour. Do not take the thyroid hormone supplement fiber, calcium, iron, multivitamins, aluminum hydroxide, sulfuric acid agent, cholesterol, or in combination with a bile acid drugs(4,13). Start taking replacement therapy, the doctor tells, if there are symptoms of increased thyroid activity (hyperthyroidism), such as Palpitations Rapid weight loss Restlessness or shakiness Sweating Myxedema coma is a medical emergency; the thyroid hormone the body becomes very low. Intravenous replacement thyroid hormone and steroids. Some patients may need support therapy (oxygen, breathing assistance, fluid replacement) and intensive care (8, 10, 11). Outlook (prognosis) in most cases, thyroid levels to normal, and appropriate treatment. However, thyroid hormone replacement for the rest of life.Myxedema coma can result in death (12, 13). Possible complications Hypothyroidism, myxedema coma, the most severe form is rare. This can be caused by infection, illness, exposure to cold, or certain medications in untreated hypothyroidism (12, 13). The symptoms and signs of myxedema coma include: room temperature Reduce breathing low blood pressure Hypoglycemia unresponsive Other complications include: Heart disease Increased risk of infection Infertility Abortion(8,12,13) Untreated hypothyroidism are at increased risk: gave birth to birth defects heart disease, the higher the level of LDL (bad cholesterol) heart failure Too much thyroid hormone treatment are at risk of angina or a heart attack, as well as the risk of osteoporosis(the bone thinning)(11,12,13). Network Management System: Light Weight SNMP Implementation Network Management System: Light Weight SNMP Implementation Chapter 6 Implementation Initially the Java (JDK 1.6) and Netbeans IDE 5.4 should be installed in a system. Then the SNMP4J API should be added to the Netbeans library. The Mysql-JDBC sever should be added to the library for using the database purpose. Then the SNMP is tested in the same system for working condition, afterwards the destination devices are enabled with SNMP agent and are tested. The system should have the requirements as follows. 6.1 About NetBeans: NetBeans IDE is a developer tool for application development technologies. The IDE includes a multi-language editor, Profiler, Debugger and also tools for developer requirement. The IDE provides templates to create Java EE, Java SE, and Java ME applications. A variety of technologies and frameworks are supported. The language-aware editor detects errors while you type and suggest user with documentation popups and smart code completion with the speed and simplicity. To identify and solve problems in your applications, such as deadlocks and memory leaks, the IDE provides a feature rich debugger and profiler.When user is testing applications, it provides tools for Testing, as well as code analyzers and, in particular, integration with the popular open source Error detecting tool. NetBeans is an integrated development environment (IDE) for developing primarily with Java, but also with other languages, in particular PHP,C/C++, and HTML5. It is also an application platform framework for Java desktop applications and others. The NetBeans IDE is written in Java and can run on Windows, OS X, Linux, Solaris and other platforms supporting a compatible JVM. The NetBeans Platform allows applications to be developed from a set of modular software components called modules NetBeans began in 1996 as Xelfi (word play on Delphi), a Java IDE student project under the guidance of the Faculty of Mathematics and Physics at Charles University in Prague. In 1997 Roman StanĆºk formed a company around the project and produced commercial versions of the NetBeans IDE until it was bought by Sun Microsystems in 1999. Sun opensourced the NetBeans IDE in June of the following year. Since then, the NetBeans community has continued to grow. In 2010, Sun (and thus NetBeans) was ac quired by Oracle. 6.1.1 NetBeans Platform: The NetBeans Platform is a reusable framework for simplifying the development of Java Swing desktop applications. The NetBeans IDE bundle for Java SE contains what is needed to start developing NetBeans plugins and NetBeans Platform based applications; no additional SDK is required. Applications can install modules dynamically. Any application can include the Update Center module to allow users of the application to download signed upgrades and new features directly into the running application. Reinstalling an upgrade or a new release does not force users to download the entire application again. The platform offers reusable services common to desktop applications, allowing developers to focus on the logic specific to their application. Among the features of the platform are: User interface management (e.g. menus and toolbars). User settings management. Storage management (saving and loading any kind of data). Window management. Wizard framework (supports step-by-step dialogs). NetBeans Visual Library. Integrated development tools. NetBeans IDE is a free, open-source, cross-platform IDE with built-in-support for Java Programming Language. 6.1.2 NetBeans IDE: NetBeans IDE is an open-source integrated development environment. NetBeans IDE supports development of all Java application types (Java SE(including JavaFX), Java ME, web, EJB and mobile applications) out of the box. Modularity: All the functions of the IDE are provided by modules. Each module provides a well defined function, such as support for the Java language, editing, or support for the CVS versioning system, and SVN. NetBeans contains all the modules needed for Java development in a single download, allowing the user to start working immediately. Modules also allow NetBeans to be extended. New features, such as support for other programming languages, can be added by installing additional modules. For instance, Sun Studio, Sun Java Studio Enterprise, and Sun Java Studio Creator from Sun Microsystems are all based on the NetBeans IDE. 6.2 Platform selection: Java is an object oriented application programming language developed by Sun Microsystems in the early 1990s.Java application is typically compiled to byte code, although compilation to native machine code is also possible. At runtime, byte code is usually either interpreted or compiled to native code for execution, although direct hardware execution of byte code by a java processor is also possible. The version of java used to run the application is JDK1.6.This is because the APIs used in this application specifies this requirement. 6.2.1 Reasons for Using Java Java was chosen as the programming language because of its versatility. It is an object oriented programming language with the following important features. a) Platform Independent-The concept of Write-once-run-anywhere (known as the platform independent) is one of the important key feature of java language that makes java as the most powerful language. The programs written on one platform can run on any platform provided the platform must have the JVM. b) Simple There are various features that make the java as a simple language. Programs are easy to write and debug because java does not use the pointers explicitly. Java provides the bug free system due to the strong memory management. It also has the automatic memory allocation and de-allocation system. c) Robust Java has the strong memory allocation and automatic garbage collection mechanism. It provides the powerful exception handling and type checking mechanism as compare to other programming languages. Compiler checks the program whether there are any errors and interpreter checks any run time error and makes the system secure from crash. All of the above features make the java language robust. d) Distributed The widely used protocols like HTTP and FTP are developed in java. Internet programmers can call functions on these protocols and can get access the files from any remote machine on the internet rather than writing codes on their local system. e) Portable The feature Write-once-run-anywhere makes the java language portable provided that the system must have interpreter for the JVM. Java also has the standard data size irrespective of operating system or the processor. These features make the java as a portable language. f) Dynamic While executing the java program the user can get the required files dynamically from a local drive or from a computer thousands of miles away from the user just by connecting with the Internet. g) Secure Java does not use memory pointers explicitly. All the programs in java are run under an area known as the sand box. Security manager determines the accessibility options of a class like reading and writing a file to the local disk. Java uses the public key encryption system to allow the java applications to transmit over the internet in the secure encrypted form. The byte code verifier checks the classes after loading. h) Performance Java uses native code usage, and lightweight process called threads. In the beginning interpretation of byte code resulted in the slow performance but the advance version of JVM uses the adaptive and just in time compilation technique that improves the performance. i) Multithreaded Java is also a multithreaded programming language. Multithreading means a single program having different threads executing independently at the same time. Multithreading programming is a very interesting concept in Java. In multithreaded programs not even a single thread disturbs the execution of other thread. j) Architecture Neutral The Java compiler generates byte code instructions, to be easily interpreted on any machine and to be easily translated into native machine code on the fly. The compiler generates an architecture-neutral object file format to enable a Java application to execute anywhere on the network and then the compiled code is executed on many processors, given the presence of the Java runtime system. 6.3 About SNMP: Simple Network Management Protocol (SNMP) is an application–layer protocolusedfor exchanging management information between network devices.SNMP is one of the widely accepted protocols to manage and monitor network elements. Most of the professional–grade network elements come with bundled SNMP agent. In the following figure the SNMP manager, SNMP agents and MIBs (Management information base) are the major parts of architecture. Here the manager will send the get-next request for particular OID (object identifier) to the agent. The SNMP agent will retrieve the information from the MIB for a particular OID and will send the response to the manager. If any warning message occurs in the agent side, agent will send the trap notifications to manager. 6.4 Use of API: The SNMP4J API should be added correctly to the tool which the user is using in the project. It may be eclipse or Netbeans. Basically the APIs which needed in our project are JFreechart, Mysql and the SNMP4J. JFreechart APIs are added into the tool by their jar files, it should contain the JCommon and JFreechart JAR files and the documentation. These should be added into the library here. Mysql JDBC Connector JAR files should be added into the library for using the database. 6.5 Modules of project: A) The following code snippet explains how the set of all the IP address and MAC address are retrieved for the given input switch. That is the all the devices connected to the particular switch is retrieved and stored. for (i = 0; i Node nodSwi = nodesSwi.item(i); if (nodSwi.getNodeType() == Node.ELEMENT_NODE) { Element element = (Element) nodSwi; String MacAddress = xjava.getValue(MacAddr, element); String MacAddressEnd = xjava.getValue(MacAddrEnd, element); out.println( ); out.println( SL no ); out.println( IP Address ); out.println( MAC Binding ); stroid_result = MacAddress; do { stroid_result = ip.CreateOID(ipAddress, stroid_result, port); temp = stroid_result.substring(stroid_result.indexOf(.) + 20, stroid_result.length()); ipA = temp.substring(temp.indexOf(.) + 1, temp.indexOf(=)); MacAddr = temp.substring(temp.indexOf(=) + 2, temp.length()); stroid_result = stroid_result.substring(0, stroid_result.indexOf(=) 1); if (!stroid_result.contains(MacAddressEnd)) { out.println( + ++i + ); out.println( + ipA + ); out.println( + MacAddr + ); } } while (!stroid_result.contains(MacAddressEnd)); out.println( ); out.println( ); out.println( ); } } B) The following code is typed and tested in the JSP file. Here the connectivity discovery module is explained and the connection between the ports and the devices are identified. stroid_result = MacAddress; do { stroid_result = ip.CreateOID(ipAddress, stroid_result, port); temp = stroid_result.substring(stroid_result.indexOf(.) + 20, stroid_result.length()); ipA = temp.substring(temp.indexOf(.) + 1, temp.indexOf(=)); MacAddr = temp.substring(temp.indexOf(=) + 2, temp.length()); stroid_result = stroid_result.substring(0, stroid_result.indexOf(=) 1); if (stroid_result.contains(MacAddress)) {//Port Index objip_MacResult[index] = new ClsOid_Input_Rslt(); objip_MacResult[index].Str_Macaddress = MacAddr; objip_MacResult[index].Str_Ip = ipA; m++; index++; } } while (!stroid_result.contains(MacAddrEnd)); /*TO GET MAC ADDRESS AND PORT COUNT*/ do { stroid_result = ip.CreateOID(ipAddress, stroid_result, port); temp = stroid_result.substring(stroid_result.indexOf(=) + 2, stroid_result.length()); stroid_result = stroid_result.substring(0, stroid_result.indexOf(=) 1); if (stroid_result.contains(Mac)) {//Port Index count++; } } while (!stroid_result.contains(MacEnd)); ClsOid_Input_Rslt[] objMac_PortResult; objMac_PortResult = new ClsOid_Input_Rslt[count]; /*TO GET MAC ADDRESS AND PORT */ do { stroid_result = ip.CreateOID(ipAddress, stroid_result, port); temp = stroid_result.substring(stroid_result.indexOf(=) + 2, stroid_result.length()); stroid_result = stroid_result.substring(0, stroid_result.indexOf(=) 1); if (stroid_result.contains(Mac)) { objMac_PortResult[index] = new ClsOid_Input_Rslt(); objMac_PortResult[index].Str_Mac = temp; m++; index++; } if (stroid_result.contains(PortNum)) { if (index > n) { index = (n 1); } objMac_PortResult[index].Str_PortNum = temp; n++; index++; } } while (!stroid_result.contains(MacEnd)); HashMap map = new HashMap(); /* TO GET IPADDRESS, MACADDRESS AND PORTS */ out.println( ); out.println( IP ADDRESS PORT NUMBER ); for (int Macportcount = 0; Macportcount { String Macaddress = new String(); String MacPort = new String(); MacPort = objMac_PortResult[Macportcount].Str_Mac; for (int IpMaccount = 0; IpMaccount Macaddress = objip_MacResult[IpMaccount].Str_Macaddress; if (MacPort.equals(Macaddress)) { if (!map.containsKey(objMac_PortResult[Macportcount].Str_PortNum)) { map.put(objMac_PortResult[Macportcount].Str_PortNum, objip_MacResult[IpMaccount].Str_Ip); } else { map.remove(objMac_PortResult[Macportcount].Str_PortNum); map.put(objMac_PortResult[Macportcount].Str_PortNum, uplink); } } } } Set> set = map.entrySet(); for (Map.Entry me : set) { out.println( + me.getValue() + ); out.println( + me.getKey() + ); } out.println( ); out.println( ); out.println( ); } C) The following code is to explain about the device type discovery of the network. The device type and the switch type are identified using this code. stroid_result = Service; stroid_result = ip.CreateOID(ipAdd[ipCount], stroid_result, port); temp = stroid_result.substring(stroid_result.indexOf(=) + 2, stroid_result.length()); stroid_result = stroid_result.substring(0, stroid_result.indexOf(=) 1); if (temp.contains(7) || temp.contains(6)) { out.println(Switch Type :L3 ); } else { out.println(Switch Type :L2 ); } /*code for Type of Switch ENDS*/ /* the device type discovery code starts from here*/ stroid_result = name; stroid_result = ip.CreateOID(ipAddress, stroid_result, port); if (stroid_result.indexOf(=) > 0) { out.println( ); stroid_result = print; stroid_result = ip.CreateOID(ipAddress, stroid_result, port); stroid_result = stroid_result.substring(0, stroid_result.indexOf(=) 1); if (stroid_result.contains(print)) { out.println( ); out.println(); } else { stroid_result = Numberofuser; stroid_result = ip.CreateOID(ipAddress, stroid_result, port); stroid_result = stroid_result.substring(0, stroid_result.indexOf(=) 1); if (stroid_result.contains(Numberofuser)) { out.println( ); out.println(); } else { out.println( ); out.println(); stroid_result = name; stroid_result = ip.CreateOID(ipAddress, stroid_result, port); temp = stroid_result.substring(stroid_result.indexOf(=) + 2, stroid_result.length()); out.println( + temp + ); out.println( ); out.println( ); } } 6.6 Execution part: Here JDK 1.6 with Netbeans 6.9.1 tool is used, SNMP API(SNMP4J) [11], and Jfreechart for graphical representation. The system is developed and tested on Red Hat Linux 5.4 operating system with 2.80-GHz, Intel Pentium 4 CPU with 512 MB RAM. The approach is tested in the subnet of a network or can say that department of an organisation. In this subnet found number of devices connected to the switches, their details and also the connection between them. These are tested multiple times and physically verified. The problem we faced is that some devices are having multiple Mac Addresses so it is difficult for the system to find the connectivity of the device to port. Except this everything is working well enough. The major thing done is when the device is not supporting for SNMP then tried to get the details of that system by ICMP echo requests. The time taken to discover the devices connected to switch are compared with the previous research. And it is very less compared to other research. In very short time nearly 8-9 seconds we can discover all the devices connected to the switch in the network.

Managerial accounting techniques to help them thrive

Managerial accounting techniques to help them thrive Globally Hotels operators and managers are relying on managerial accounting techniques to help them thrive in the highly competitive and economy recession. The critical aspect of focusing on increasing revenue, minimise cost, align incentive to performance, maximise profits level without decline in the quality of services rendered by Hoteliers are becoming evolving issues in the hospitality industry. The essence of this project is uncover how management accounting is use to provide specialised internal information to the Managers in Lagos Airport Hotel, Lagos Nigeria that are responsible for directing and controlling operations within the hotels. The types of information provided by management accounting information systems and how it help the management in their strategic planning (Short or Long term), measurement performance, attained the organisational strategic objectives of increasing the owners wealth. SECTION 1- DESCRIPTION OF COMPANY: LAGOS AIRPORTS HOTELS LIMITED Lagos Airport Hotel Limited, is a subsidiary of Odua Investment Company,The hotel began operation in 1942 under the ownership and management of Joseph Harold, a Brition . The hotel name was then Grand Hotel which was later changed Ikeja Arms was incorporated in 1961, having started business as an owner managed hotel with 5 rooms in 1942 under the name Grand Hotel, Lagos.with 5 rooms. It was renamed Ikeja Arms Inn in 1956 acqiured in 1959 by the Government of Western region of Nigeria comprises of Oyo, Ogun, Ondo, Osun and Ekiti States in 1959 and incorporated as Lagos Airport Hotel in 1961. As at today the hotels had grown from 5 rooms in 1942 to 277 rooms consist of of , presidential suites , Monarchical Suite, Executive Suites, Presidential Suites, Executive/Business Suites, Standard/Executive Double, six conference halls well-secured car parks, two international Restaurants four Bars and an Olympic-sized Swimming Pool. The hotel under the leadership of Alhaji   Adebayo Jimoh , has over five hundred highly professional staff with additional two subsidiaries hotels namely Lafia Hotel and Premier Hotel Ibadan. The hotel strategic vision is to be the preferred choice for customers in the Nigerias hospitality industry. and mission statement is to passionately deliver efficient and catering services at competitive and affordable prices. In Peat survey 2009 the Airport is rated among the best top hotels in Nigeria and among the first leading hospitality companies in Lagos State. is rated among the best top 20 hotels in Nigeria. SECTION 2 COST BEHAVIOUR ANALYSIS HOTEL BUSINESS OPERATION AND COST BEHAVIOUR ANALYSIS HOTEL ACCOUNTING STRUCTURE AND LAGOS AIRPORT HOTEL EXPERIENCE The hotel business operation globally is characterised with a number of different cyclical sales revenue cycles which includes daily operating cycle, weekly , seasional cycle and general business cycle(Reccession). The Lagos airport hotels is not expempted from the above cyclical business patterned. Significantly, these various cyclical operation in hotel create a unique difficulties in forecasting revenue and cost. Secondly , hospitality operation are People oriented and people- driven, it is more difficult to effectively automate and control cost than it is on other non hospitality business sector 2.1 COST BEHAVIOUR AND ANALYSIS Lagos Airport Hotel operations tend to be highly departimised with separate operating division/unit that provide accommodation/lodging, Restaurants Bar services, Conference Banquest, Etc . Consequently the hotel accounting systems are designed to allow an independent evaluation of each operating department or division. To this end, cost directly traceable to a department are identified as direct cost, typically major direct cost in hotels includes cost of sales(foods drinks), salary wages, operating supplies e.g Soap, Toilet tissue paper etc . After direct costs are determined they are deducted from revenue to isolate contributory income which represent the depts or division contribution to support undistributed general overheads. As in their practice indirect cost are not easily traceable to a department and referred to as undistributed costs One of the arguments in favour of allocating indirect expenses to department is that aithough department managers are not responsible for controlling those costs, they should be aware of what portion of them is related to their department since this could have an impact on departmental decision making such as establishing room rates, foods and other service selling prices at a level that covers all costs not just direct cost. When this type of Full -cost accounting is implemented in a responsibility accounting system , it allows a manager to know the total minimum revenue that must be generated to cover all costs even though the control of some of those costs is not their responsility. Nevertheless there are mistake as regard the direct costs, controllable costs, indirect costs and non controllable cost. The assertion that say direct costs are generally more easily controlled than indirect costs but (Salome 2009) argued that in the long run all costs are controllable by someone at sometimes 2.2 RELEVANT NON RELEVANT COST CONCEPT AND APPLICATION IN HOTEL The theory of relevant and non relevant cost is widely used in hospitality cost management( ) the application is use for variety of decision making. A relevant cost is one that affect decision and such a cost must be in the future and different between alternatives. For example The Lagos airport is considering to introduce online booking with ATM Payment portal, the relevant cost would be the cost of web solution, ATM Machine, the cost of training employees on the new solutions and any change in maintenance and material supply costs on the new solution/machine. As long as no change is necessary in the number of staff required, the hotel labor cost would not be relevant cost and it would make no difference to the decision On cost behaviour Most hotels have a high proportion of fixed cost which are not expected to change in the short run of an operating period og a year or less and will not vary with increases or decrease in sales revenue, examples are management salaries, insurance or committed cost of an advertising campaign ,So this type of costs are not relevant for decision making Variable cost on the hand change in direct proportion to a change in sales revenue for example the more foods and drink sold, the more cost of sales incurred The usefulness of relevant cost , non relevant cost, fixed , variable, sunk cost etc in hotel business help the managers in making the following types of decision Allocation of indirect costs to revenue unit/dept Which types of equipment should they buy Whether to sell below total cost? Whether hotel should be close during off season? As the cost of low -activity characterises hotel sectors Which investment/business should they buy Make or buy decision making Alot more In the airport hotel activity -based costing is not broadly used while target costing has squat adoption level. But standard costing is most popular costing used in the hotel 2.3 MANAGEMENT ACCOUNTING SYSTEM AND DECISION MAKING IN HOTEL A RELATIVE ILLUSTRATIVE STUDY OF LAGOS AIRPORT HOTEL The business success of the business depends to a very large extent upon the capacity of top management to develop the appropriate strategies in a number of issues which conform to the business corporate strategic goals The hotels have typically diverse level of decision making. Management at each level takes decision that are within its capability and responsibility For each level of decision making management accounting system has been found to provide appropriates information required for management decision making. To be specific the management accounting information system was found to be helpful to the hotel management to formulate and execute Strategies concerned with volume and capacity Strategies for assessing the relative profitability of division/ department or revenue area Strategies for pricing in condition of hotel space capacity Strategies for selecting product/service range where there are capacity or other constraints. Marginal costing is used by the hotels for cost structure and pricing decision. The marginal costing is mainly used for short-term planning, while activity based costing is the favoured costing method for long term strategic planning. The cost -volume -profit approach to decision (e.g Breakeven analysis) are widely produces to assist management in decision making . this assist them in evaluating current and future events regarding sales revenue inflow and cost outflow Cost volume profit analysis(CVP) cost are separated into variable and fixed componenets. They are then used to make informed and rational decision TABLE SHOWING Break even sales Break even sales equitation for Loding unit for 2009(See Financal hilghlight week6 project outline) The fixed costs(FC) are N197,702 , sales revenue N568,900 and variable cost (VC) are N63,968 .what is breakeven sales revenue? The break even point(BEP) = Fixed cost (Sales revenue Variable cost) = 197,702 (2053-230) BEP = 108 Rooms per day. Fig2: Break even revenue FC / 1-(variable cost/sales revenue) 197702/ 1- (N63,968/N568,900) 197,702/88.7% = N222,888 CVP analysis is a logical extension of breakeven analysis in hotels business it is used to make the following decision among others. At what level of sales revenue will operating income be TARTGETD INcme may be 700,000,000 How much must sales revenue increase to cover a new fixed cost If room rates are changes, what will be the effect on rooms sold? Whether to give bulk discounts or not? New investment decision SECTION 3 BUDGETING PROCESSING REVIEW BUDGETING AND BUDGETARY PROCESS OVERVIEW IN HOTEL INDUSTRY The objectives of organisation will be faciliatated by the implementation of an efficient budgeting, this because the whole essence of budgeting is to ensure that the allocation of resources is palnned to avoid waste and promote profitability For hotel managers to make meaningful decision about future, a manager must look ahead(Budget) Antril. P Mclaney.E (2009) Martin Micheal (2004) argued that for hotel or restaurant operators or manger the budget might be no more than looking ahead to tomorrow, estimating how many guests per night , estimating how many customers will eat in the restaurant etc Budgets not expressed in monetary terms could involve numbers of guest to be served, number of rooms to be occupied, number of employees required, or some other unit as opposed to monetary value Agara(2007), Martin Micheal (2004) identified the three main purposes of budgeting in hotels business To provide organised estimates of future unit sales, sales revenues, expenses, net income, staffing requirements or equipment needs, broken down by operating period and department To provide management with long-term and short term goals. To provide a method of control so that actual results can be evaluated against budget plans and adjustments, if necessary can be made The budgetary cycle or process is a five part process that involved the follows Establish attainable goals or objective Plan to achieve these goals or objectives Compare actual results with those planned , and analyse the difference(variance) Take corrective action required Improve the effectiveness of budgeting The starting point in budgeting is to forecast sales revenue, in hotel operation in forecasting the mnager usually considered past actual sales revenue and trends, current anticipated trends and the economic, competitive and limiting factors. Once the sales revenue had been forecast, direct operating expenses can be calculated based on anticipated sales level and undistributed expenses allocated or deducted to arrive at the net income. The various types of budgets include fixed, flecible, capital budget, operating , departmental,master budget etc Zero based budgeting (ZBB) this budget is found useful for controlling and controlling hotel operation, as the name implies no expenses can be budgeted for or incurred unless they are jusitified in advance. ZBB requires each department head to jusitify in advance the entire annual budget froma zero base. The department manager responsible for the cost prepare the analysis. After each department or division is anakysed , management ranks all decision unit and the final budget is allocated according to this ranking The variance analysis is useful tools for budgetary control as it is used for isolating the cause of difference between budgeted and actual figures. SECTION 4: FIRM PERFORMANCE ANALYSIS4.0 LAGOS AIRPORT HOTELS FINANCIAL STATEMENT AND PERFORMANCE ANALYSIS The financial report present merely a stewardship report . if the information is to have real meaning both to the management and other users of the report, it must be subjected to a process of analysis and interpretation. To do this, various stastics yardstick or analytical tools like ration analysis, comparative analysis, common size vertical analyisi , trend analysis/ percentage can be used. Ratio analysis is concerning with expressing relationship between inputs and output, the objective of ratio analysis is to construct a framework of such relationship which are important for the success of the company. One part of this framework bring together all these aspect of the business which contribute to profitability both fot the company and owners, another part of the framework assesses the liquidity of the hotel, the remaining part reflect the hotels standing or viability for the future. Table : Lagos Airport Hotel financial performance Anaysis for 5 years 2009 2008 2007 2006 2005 Profitability Ratio Gross profit Ratio or Margin 63.5% 46.5% 51.8% 68% 67.6 Net profit ratio or margin 17.2% 1.3% 4.3% 17.4% 15.7% Return on Capital employed 63.7% 3.9% 12.3% 43.1% 61.1% Liquidity / Investment Ratio Current Ratio 1.2:1 1.3:1 1.34:1 1.37:1 2.05:1 Gearing Ratio 103% 91.4% 91.7% 93.5 49% Total Debt to shareholder fund 193% 169% 171% 166% 156.8% Earning per share 2.47 0.14 0.42 1.5 1.25 Comments: Gross profit ratio which indicates the gross margin on sales in a period is steadly show a sign of improved 2009 from downward slope that occurred between 2008 2007, however the gross profit ratio needs improvement The net income ratio and return on capital which indicates a relative efficiency of the hotels business and overall profitability of the business is worrisome even with 17.3% for net return 63.7 ROCE for 2009 the performance is still far below expected returns level and it glaring that the hotel has been performance in term of profitability badly. For the hotel to remain operation for the nearest features it must be profitable and liquid. The strategy to adopt here is for the hotels managemenet to reduce its operational cost, improve revenue per guests,rates of occupany and innovate a new products or service that can improve revenue and profitability stream. The liquidity position of the hotel is far below ratio 2:1 recomended for healthy company, liquidity ratio measure the ability of a firm to meet its short -term obligations and reflect short term financial strength of the firm while the gearing ratio is extremely high as the company operation is funded from debts and depend on borrowed fund for expansion which is very vulerabilty to earning of shareholders and poses a possibility of take -over or bankcruptcy. The overall trend analysis for the hotel(see apendix2) provides uselful insight into some of the factors that might contributed to this aweful financial position Interestingly, many individual operating ration are specifically available for hospitality industries which focus on internal operation like rooms/accommodation, Foods Beverage analysis and decision making. Some of these analysis includes but not limited to income per guests for each division, costs per guest by items, foods and or beverage cost percentage, labor cost percentage average foods or beverage dollar/Naira by meals period and by revenue areas, seat turnover by meals period etc In the rooms or lodgimg division average rate per occupied room, revenue per available room (REVPAR) , Occupancy percentage, annual revenue per room, labour cost percentage etc The internal analysis of the above influenced the management decision making in term of improve sales level, directing efforts into selling higher priced rooms rather than lower priced, increasing rate of occupancy percentage or average room rate. On the impact of success critical factor(CSF) on the financial performance, the monetary indicators, grosss operating profit per available room was used SECTION 5 : CAPITAL INVESTMENT ANALYSIS 5.0 CAPITAL BUDGETING TECHNIQUES IN HOTEL INDUSTRY The largest investment that hotel or food seervice business has to make is in the land and building (Martin Micheal 2004) . The hotels management also make frequent investment decision for items such as equipment, furniture purchases and replacement. Due to elongated life time and colossal of capital outlays entail for capital investment, management espoused a more pragmatic approach and use appropriate capital investment control methodology to ensure right capital investment decision making There are hazard in making capital investment, the hazards can be seldom be eliminated but there are techniques available that allow the manager to reduce some of the quesswork The Lagos Airport hotels use Payback period and net present value, rn as a tools to guide investment decision A Case study of capital investment decision making in Lagos Airport Hotel A typical capital investment decision techniques is the Lagos airport hotel was contemplating of improve the restaurant services and planning to purchase a new type of oven and other modern kitchen apparatus. Or invest in Cinema or Casio Opertaion The hotel management is provided with two alternative investment option to choose from with their annual net cash inflows over the five -year investment period Year Otption1- Restaurant Improvement Option2- New Cinema Casio Centre 1 1,200,000 630,000 2 1,290,000 870,000 3 1,320,000 1,275,000 4 1,230,000 1,725,000 5 615,000 1,815,000 The initial investment outlay of N4,950,000 NPV is at 12%, Would either of them be a good investment for the hotel? Solution Option 1 -Restaurant improvement Net cash flows Cumulative net cash flows Year 0 Cost investment (4,950,000) (4,950,000) Year1 Net Saving 1,200,000 (3,750,000) (-4,950,000 + 1,200,000) Year 2 Net saving before Dep 1,290,000 (2,460,000) (-3,750,000 +1,290,000) Year 3 Net saving before Dep 1,320,000 (1,140,000 ) (-2,460,000+ 1,320,000) Year4 Net saving before Dep 1,230,000 90,000 (-1,140,000 +1,230,000) Year5 Net saving before Dep 615,000 705,000 ( 90,000+ 615,000) Option 1 Payback period = 3 years, 11 months plus 4 days Option 2 -New Cinema CASINO CENTRE Net cash flows Cumulative net cash flows Year 0 Cost investment (4,950,000) (4,950,000) Year1 Net Saving before Dep 630,000 (4,320,000) (-4,950,000 + 630,000) Year 2 Net saving before Dep 870,000 (3,450,000) (-4,320,000 +870,000) Year 3 Net saving before Dep 1,275,000 (2,175,000 ) (-3,450,000+ 1,275,000) Year4 Net saving before Dep 1,725,000 (450,000) (-2,175,000 +1,725,000) Year5 Net saving before Dep 1,815,000 1,365,000 ( -450,000+ 1,815,000) Option 2 Payback period = 4 years, 3 months The analysis above showed option 1 have a shorter pay back period and logic of using pay back period is that projects that can recoup their cost quickly are economically more attractive than those with longer payback(Antrill Mclaney 2009) so Option 1 is to be selected based on pay period methods. The major drawback o9f pay back period is that it ignore cash flow after the payback period and it does not take time value of money(Effect of inflation/ interest /risk etc) into consideration NET PRESENT VALUE(NPV) Net present value methods of appraisal consider all of the costs and benefits of each investment opportunity and make a logical allowance for the timing of those costs and benefits The NPV is consider better among all other investment appraisal techniques because of cashflow timming recognition, uses of all relevant cash flow and meet the objective of the business which to increase owners wealth LAGOS AIRPORT HOTEL USING NPV METHOD OPTION1 -Restaurant Improvement NPV Option 2 New Cinema Casino centre Time Cash flow N NPV (12%) Cash flow N NPV Year0 (4,950,000) (4,950,00) (4,950,000) (4,950,00) Year1 1,200,000 0.8929 1,071,480 630,000 562,527 Year 2 1,290,000 0.7972 1,028,388 870,000 693,564 Year 3 1,320,000 0.7118 939,575 1,275,000 907,545 Year 4 1,230,000 0.6355 781,665 1,725,000 1,096,238 Year 5 615,000 0.5066 311,559 1,815,000 919,479 -817,333 -770,647 Here we must ask how can management decide which option or project is acceptable, judging by NPV decision which stated that If the NPV is positive the project should be accepted, if it is negative the project should be rejected If there are two (or more) competing projects/options that have positive NPVs, the project with higher (or highest) should be selected. In this case of Lagos Airport hotel non of the two option is Negative and it should be rejected unless management has other non financial benefits attached with options which may still at long run contribute to the actualisation of the hotels strategic goals. SECTION 6: COMPETITIVE ANALYSIS COMPETITIVE ANALYSIS As usual for business environment in the hotel industry is a highly competitvive, and Lagos Hotels Limited found itself in a such competitive based marketing segment with more than 5000 operators in the market. Significantly the hotels has the followings 7 majors/ market leaders to complete with Sheraton Hotels Tower, Pretoria Hotels, Federal Palace Hotels, Lagos Hilton Hotel, Excellence Hotel, PVC Hotels and Reassurance Hotels The core keys advantages of competitors in Comparism with Lagos airport range from their location advantage(Most of them located in Victoria and ikoyi areas of Lagos that accommodation the major businesses in Nigeria) International Operations advantage, 21st century well designed architectural building , modern facilities luxury, Branding, high Price advantages, innovation program (Customer Loyalty Program) etc The major advantages of Lagos airport is strategic location in the ikeja but with old building structures Next to Lagos is Victoria Island, which takes while to get to, about 2hrs, this is because of the amount of traffic and chaos on the roads, also some of the roads are in a bit of a mess, pot holes that can swallow you without trace. Victoria island is modern, and the Hotel Eco is very good, but costs  £250 GBP per night note the Sheraton in Lagos is also modern and costs  £300-350 per night, bottled water in the Eco was  £4, but if you are spending  £250 a night who cares, you must keep drinking water in this heat. These hotels do cost more than a London Hotel, but then there is no where else decent apart from Lagos Airport Hotel. Note the Airport Hotel was  £100 per night, I booked at the desk where ther is a written price sheet on the wall, you will have to put down a security deposit but you do get this back at the end of your stay. SECTION 7: BALANCED SCORECARD APPLICATION OF BALANCED SCORED CARD FRAMEWORK (A CASE STUDY OF LAGOS AIRPORT HOTEL) Balanced scorecard as the name suggested offers a more balanced view of a firms or of a managers performance by intergrating both financial and non financial information in a coherent fashion .This overcomes one of the obvious defects of traditional performance measurement systems which places undue emphasis on historical financial information. For long term effective and efficient performance, especially in hotel enterprise, the information related to service quality, introduction of new products, service, additional supply, entrance on new market, the competitor performance and human capital relation management is vital. Goardana Mateja also empaciated the need for balanced score card application in hotel indsutry The hotels operations are oriented towards people and to that end their financial performance depends on the behaviour and manners of hotels employees, the development of new products and service and as the most important , guest satisfaction In Lagos airport hotel use it to implement strategies of a change/ restructing in management programme undergo in 2009 Apart from using it to create a link between the performance measurement indicators and hotel strategies, Management use it to communicate strategy to both managers and staff. At operational level the Balance scored card are use to align employess efforts with those reuired for successful strategic implementation However, successful implementation of a balanced scorecard is not a trivial matters especially for hotels like Lagos Airport Hotels that is Government owned which make some top management appointment political in nature. Apart from this balanced scored concept is simple but it implementation is found to be time consuming and costly task especially to hotel like Lagos Airport with weak financial resources and manpower to support the practice of this new management concept in the longrun. Table: Lagos Airport Hotel Balanced scorecard Hotel Management Balanced Scorecard Managing the day to day activities of a hotel can be facilitated with the help of KPIs. KPIs, on a BSC are the means to attain the end of Measuring Performance. Such tool can be used when umpteen external and internal forces have a bearing on the organi Perspective Performance Financial Perspective 53.63% Customer Perspective 65.56% Efficiency 29.67% Staff perspective 65.78% Total Performance 54.85% Scorecard includes 4 categories, 17 indicators Strategy tree and scorecard details : Perspective Goal Weight (x of 10) Description Performance (%) Measure unit Target Values Financial Perspective 3 53.63% Wage Costs as a % of total sales 3 It refers to wage cost as a % of total sales of the hotel. 40% % 0% Annual operating profit per room 3 It refers to annual operating profit per room available in the hotel. 10000 $ 25000 Food cost as a % of food sales 2 40% % 0% % increase in labor costs 2 20% % 0% Total Performance in group Financial Perspective 53.63% Customer Perspective 3 65.56% Number of positive feedbacks 3 It refers to number of positive feedbacks received from the customers (on a scale of 1 to 10). 9 Score 10 Number of complaints received 2 It refers to number of complaints received from the customers regarding the services provided by hotel (on a scale of 1 to 10). 3 Score 10 Response rate 3 Metric is not available in trial version 1 minutes 1 Frequent customers as a % of total customers 2 Metric is not available in trial version 30% % 100% Total Performance in group Customer Perspective 65.56% Efficiency 2 29.67% % of room booked through reservation channels 2 It refers to % of room booked through reservation channels maintained by the hotel. 25% % 100% Internet bookings 2 indicates the % of bookings received through internet services. 30% % 100% Room occupancy 2 Metric is not available in trial version 60% % 100% Rate of sales inquiry conversion 2 Metric is not available in trial version 30% % 60% Average length of stay 2 Metric is not available in trial version 2 days 4 Total Performance in group Efficiency 29.67% Staff perspective 2 65.78% Staff turn