Friday, September 6, 2019

Epsteins Essay Example for Free

Epsteins Essay We must all acknowledge and adhere to the feeling of boredom, as we have all felt its distinct dampness in some form or another. Epstein’s essay â€Å"Duh, Bor-ing† is able to capture and enforce its ideologies through direct references and quotations; with a little education and perseverance you are able to decipher and put meaning behind the unique examples he portrays in his writing. Epstein starts his essay with â€Å"Somewhere I have read that boredom is the torment of hell that Dante Forgot† (Epstein 1). In using this quote from Albert Speer we really get the feeling that boredom is unbeneficial and in fact tormenting at times. As many will agree with that statement, Epstein further goes on to say â€Å"When bored, time slows drastically, the world seems logy and without promise, and reality itself can grow shadowy and vague† (Epstein 2). There again giving you the feeling that boredom can cause you to perceive time differently and cause life to become dark and gloomy at times. He does a great job incorporating these quotes into his writing to really back the feeling that we carry towards boredom. We have all felt the negative vibes portrayed from boredom and many of us try to avoid them at all costs. Being able to form my own opinions, judgments and thoughts on the subject allows Epstein’s essay to be easily relatable and interesting to read. Epstein further allows you to connect with the text by particularizing on the different types of boredom perceived. Situational Boredom, in which he relates to a â€Å"dull sermon† (Epstein 1) and existential boredom caused by modern culture. Epstein lets us ponder the thought that maybe our own modern culture is to blame for boredom. He elaborates that boredom is often less pervasive in simpler cultures â€Å"One hears little of boredom among the pygmies or the Trobriand Islanders, whose energies are taken up with the problems of mere existence† (Epstein 2). With everything becoming increasingly more technological and people able to live easier, longer and healthier lives maybe we create our own boredom through modern society. He also refutes existential boredom in saying â€Å"Even animals know boredom, we are told, though they are deprived of the ability to complain directly about it† (Epstein 1). An animal at most represents the closest thing to be at its core un-modernized. Although deprived from the ability to complain about it, animals symbolize pure primal instinct and yet are affected by boredom just alike. Naturally boredom has a negative stigma wrapped around it but as Toohey suggests â€Å"Boredom is good for us Boredom can function as a warning sign†¦telling those who suffer unduly from it that they need to change their lives† (Epstein 5). Epstein’s allowing that negative stigma to be refuted upon and replaced with that of a greater self-perception. That maybe boredom is a self-defense mechanism or a symptom in reaction to your own life struggles and yet curable. Epstein constant analytical approach to the advantages and disadvantages of boredom helps make this essay work in building credibility to the fact that he’s not one-sided or condensed. He capitalizes on the indifferences boredom promotes and truly tries to look at the subject from all angles and sides drawing power and reason from multiple sources and references. Overall with the use of distinct wordy visuals and references Epstein able to make his writing work in that of capturing his readers and allowing them to form their own interpretation on the matter.

Thursday, September 5, 2019

Benefits of Activity Based Costing, ABC

Benefits of Activity Based Costing, ABC Activity Based Costing (ABC) is an accounting method that assigns costs to activities according to their use of resources, rather than products or services. This enables resources and other related costs to be more accurately attributed to the products and the services which they use. It does not change or eliminate any costs, in the other way; it provides detailed information on how costs are consumed. The main benefits of Activity Based Costing are providing understanding into the fastest growing and least visible element of cost-overhead. We can also improve profitability by monitoring total life-cycle cost and performance so that we can improve the effectiveness of budgeting by identifying the cost of different service levels. In addition, ABC costing does encourage continuous improvement and total quality control because control and planning are directed at the process level and it links the corporate strategy to operational decision making. By using ABC costing, we can also eli minate waste by providing visibility of non-value added activities. Besides that, ABC costing help to improve make or buy, estimating, and pricing decisions which based on product cost that reflects the manufacturing process. Although there are many benefits of ABC costing, there are also a few limitations. (J. Antos) Limitations of Activity based Costing There are a few limitation of using ABC costing. First, we may consuming more time to collect data for example data concerning numerous activity, collecting data, checking data, and entering them into the system. Besides that, once implemented, the activity-based coting is costly to maintain for example the cost of buying, implementing, and maintaining activity-based system. This system may make waste visible which some executives and managers do not want their boss to see because it may be difficult to set up and establish, particularly if that organization is using more traditional accounting method. Furthermore, it can be time consuming if all activities are to be costed and also it may provide too much details which obscuring the bigger picture. Activity-based costing data can easily be misunderstood so it must be used carefully especially when it is used for decision making. Before making any significant decisions using activity-based costing data, managers must recognize the co sts which are really relevant for the decision at hand. (Ray H. Garrison, 2008) Value-Added versus Non-value-Added Activities Every organization requires information to allocate resources, monitor the actions taken, set priority and make decisions. Activity-base costing provides the accurate cost information by allocating overhead costs. However, activity-based management is focusing on enhance the use of ABC from product costing to a comprehensive management tool that concentrate on decreasing the costs and concurrently improving processes and decision making. After that, a refinement of ABC used in activity based management is the classification of activities to value-added and non-value-added. A non-value-added activity can de defined as the production or service related activities that can be eliminated with no deterioration of product attributes ( Miller, 1992). Non-value-added activities are activities that simply add cost to or increase the time spent on a product without increasing the market value of the products. Activities such as the storage of inventory, building maintenance; inspection and inv entory control are examples of non-value-added activities in manufacturing companies. Examples of non-value-added activities in service industry consist of bookkeeping, billing, traveling, advertising, cleaning, taking appointment, reception and etcetera. According to David and Robert (1995), making non-value-added activities visible is one of the advantage of activity based management but it is the most difficult to achieve. Value-added activities are activities that increase the worth or market value of a product or service to customers. For instance, activities like engineering design, machining, packaging, performing surgery, providing legal research for legal services and etcetera are categorized as value-added activities. When people understand and accept the reasons why an activity is classified as non-value added or value added then the clarity and understanding between value-added and non-value-added activities are achieved (Miller,1996). Cost Hierarchy In Activity-Based Costing A cost hierarchy classifies costs into different cost pools on the basis of different type of cost driver or cost allocation bases or different degrees of difficulty in identifying cause-and-effect or benefits-received relationships(Horngren et al. p 142, 1999). There are four levels to identify cost allocation bases or cost drivers, the classification is shown as follow: Unit-level activities: these activities can be defined as resources sacrificed on activities performed on each individual unit of a product or service (Horngren et al, 1999). For instance, manufacturing operating costs such as energy and repair which have relationship with the activity of running a machine are unit-level activities. Batch-level activities: Activities performed for a group of product units or services rather than to each individual unit of product or service (Horngren et al, 1999). Examples of batch-level cost in manufacturing are setup cost and procurement costs. Then, the number of setups or setup time is examples of cost drivers in batch-level activities. Product-sustaining activities: These activities are defined as resources sacrificed on activities that performed in support of an entire product line, but not performed every time when a new batch or unit of products is produced (Horngren et al.,1999). Design costs and engineering costs are examples of product-sustaining activities in manufacturing industry. Facility-level activities: Activities required to support or sustain the organization as a whole and cannot be traced to individual product (Horngren et al, 1999). The example of this activity includes home office general administration costs. In fact, the successful classification of these activities provide managers a structured way of thinking about the relationships between activities and the resources they consume. Activity Based Costing for Service Industries and Small Business It is widely known that activity based costing has been used by most of the large corporation such as manufacturers. In fact, activity based costing has been widely implemented by small business and service industries such as banks, airlines, hotels, hospitals, insurance companies, financial services firms, accounting firm, railroads and etcetera. However, activity based costing has seemed to be more successful when implemented in large corporation rather than using in small business. According to Henrick noted, he mentioned that companies with not so much products and markets are not seemed to get as much advantages from basing costs on activities as companies operating with diverse products, service lines, channels and customers. Actually the primary objective of activity based costing in small industry is no different with manufacturing company. The objective is to figure out the key activities that generate costs and to record how many of those activities are performed for each service provided. Then, managers are able to generate data to provide better budget and concurrently the expenses of a company are known better. The prevalent approach to identify activities, activity cost pools, and cost drivers is the same for manufacturing company and service companies. In addition, the classifying of activities as value-added and non-value added, and the effort to decrease or eliminate non-value added activities are used in service industries too. Since service industries and manufacturer companies are using the same objective of activity based costing, then why sometimes it is difficult in adopting activity-based costing in service industries? The difficulty of implementing activity-based costing in service comp anies is that a larger proportion of overhead costs are company-wide costs that cannot be directly traced to specific services provided by the company. (Weygant.) Besides that, many of the expenses in service industries are caused by product (services) such as savings account and home mortgage. However, many expenses for service functions are caused by demands by individual customers rather than service demands. Thus, customer behavior which is the feature distinguishing these systems from activity based costing as used in manufacturing companies has to be taken into account when implementing ABC system in services industries( Cooper and Kaplan, p. 467, 1991). Service companies offer differentiate services in order to satisfy customer needs. Each service, with its characteristics, makes different demands on the organizations resources. Thus, service companies have to improve their service quality and the variety in service line. Concurrently, service companies have to focus on customer economics far more than manufacturing companies. The cost of marketing, selling, delivery and serving of the products might be customer specific in manufacturin g companies. In contrast, for service companies, even the basic operating costs of standard service are determined by customer behavior (Cooper and Kaplan, pp234-235, 1998). Therefore, a fine ABC system for Service Company will provide the information for the measurement of costs and profitability at the customer segment level and market level. Since small business and large companies are using the same objective of activity based costing, then why does small business get less benefit from using activity based costing compare with large corporation? In fact, lack of knowledge and technical people in adopting the activity based costing system in small business may lead to unsuccessful of using this system in small business. Moreover, activity based costing software is expensive.   Most ABC practitioners find that special-purpose ABC software is required to make the task manageable. At $6,000 and up for one package sold by ABC Technologies, software can add significantly to outlays for this type of accounting technique ( Mark Henricks, 1999). So, small business considers using ABC is wasting of money due to not so much profits and products differentiation for their products. Thus, they omit using ABC. Developing Of New Approach to ABC Activity-based Costing system used in large corporation and service industries for the current grouping of costs and analysis of profitability of product (service) tend to be complex, costly and hard to adjust to quickly changing business environment. For example, ABC system used in several years ago in large financial service firm required seven hundred employees at more than one hundred facilities to submit monthly survey of their time. Thus the company employed 14 full time people just to collect and process the data and concurrently prepare management reports which took more than thirty days to prepare (Kaplan Anderson, p 3, 2007). Some employees questioned the accuracy of product and activity cost calculations due to long time to prepare reports and complexity of ABC system. As a result, operation, marketing and sales managers spent time to argue the correctness and accuracy of calculations instead of making decisions improving effectiveness of processes, profitability of produ cts and customers and capacity utilization. Therefore, Kaplan and Anderson developed new formulae of activity-based costing namely Time-Driven Activity Based Costing (TDABC). It was designed to eliminate the problems in ABC system implementation and operation in large entities. Thus, Kaplan and Anderson who was the author of the new formulae identified the following problems with conventional ABC model: ( Kaplan Anderson, p 7, 2007) à ¢Ã¢â€š ¬Ã‚ ¢ It was costly and long time had to be taken for interviewing and surveying process. à ¢Ã¢â€š ¬Ã‚ ¢ Data for the ABC models were subjective and hard to validate. à ¢Ã¢â€š ¬Ã‚ ¢ It was expensive to store, process and report the data. à ¢Ã¢â€š ¬Ã‚ ¢ Most of the ABC model were local and did not provide an integrated view of company-wide integrated profitability opportunity. à ¢Ã¢â€š ¬Ã‚ ¢ The ABC model could not be easily uploaded in order to accommodate the quickly change of business environment. à ¢Ã¢â€š ¬Ã‚ ¢ The model was incorrect when it ignored potential for unused capacity. Conclusion A Traditional Costing System is an accounting system that assigns overhead to products on the basis of predetermined plant wide volume of unit based output rates such as machine hour and direct labor. (Jerry J. Weygandt., Donald E. Kieso., Paul D.Kimmel., 2002) In contra, ABC system is using the different way to identify activity cost pool by allocating overhead, after that, the costs are assigned to products using related cost drivers that measure the activity consumed. ABC system bring a few benefits for managers in a company which provide more accurate product costs, better cost control and better data for decision making .(Ray H. Garrison., Eric W. Noreen., 1997) However, this system also has several limitation which is the difficulty involved in gathering data relating to cost drivers and activities centers. Although there are a few limitations, ABC system is a useful accounting system under certain conditions and it is a suitable costing system to use. The redesign and setting up a new costing system is a very important decision to a company because these require substantial cost and much more effort to achieve. Therefore, managers should be very careful when implementing new changes in costing system. (Jerry J. Weygandt., Donald E. Kieso., Paul D.Kimmel., 2002)

Microbial Contamination on Toothbrush Storage

Microbial Contamination on Toothbrush Storage The study of microbial contamination on storing a toothbrush in a bathroom with a toilet Abstract Aims: To examine the microbial contamination of storing a toothbrush in the bathroom with a toilet among the Colony Forming Unit (CFU) of microbial groups. Methods and Results: The results are analyzed by the counting of CFU of agar plates Conclusion: The toothbrush storing in a bathroom with a toilet or without toilet is being contaminated and it is a bad place for storage Introduction Escherichia coli (E.coli) is recognized as a coliform bacterium which is gram negative, anaerobically developed and shaped like a rod. It is generally found in the intestine of warm-blooded animals such as humans. In addition, E.coli is able to discharge into the environment with fecal substance under airborne condition especially by the flushing of toilet and the bacteria can grow numerously in fresh fecal substances aerobically for short periods of time. The bacterial aerosols by the flushing can move as far as six to eight feet away from the toilet. A humid, warm surface permit more bacteria to grow and the bristles of the toothbrush would increase the surface area for microbial adhesion, hence, the fecal-oral transmission can be used as a major route via which pathogenic strain of bacteria to bring into oral diseases. Apparently, the occurrence of fecal coliforms in water is not straightforwardly harmful and does not essentially express the presence of feces (Doyle, M. P., and M. C. Erickson. 2006). Five types of plates were used with the microbial groups in this experiment. Chocolate blood agar, CBA, is an unselective and a medium with enriched development used for fastidious bacterial isolation.[1][2][3] It is a alternative of the blood agar plate which contains red blood cells lysed by moderate heating to 80  °C. Reasoners 2A agar, R2A, is used for the isolation of heterotrophic bacteria from treated drinkable water (Sandle, T, 2004). These bacteria is likely to grow slowly and would rapidly be restrained by speedy-growing species on a rich medium. Diagnostics Pseudomonas Isolation Agar, PYO, is used for the isolation and differentiation of Pseudomonas aeruginosa selectively by raising the pyocyanin production. Pyocyanin production is indicated as a bluish-green, water-soluble pigment that gives a greenish color into the media (Bodey, G.D., et al., 1989). Malt Extract Agar, ME, is used for the cultivation and isolation of yeasts and molds by suitable nutrient supply (7). The pH is modified to nearly 5.5 for upgrading the fungi growth and to lightly hinder bacterial growth which usually determined as environmental contaminants.(6) Lauryl Sulfate Broth, LTA, is used for the isolation of coliforms in water and foods. The coliform groups involves aerobic and facultative anaerobic, gram-negative and the bacilli without spores which is able to progress the fermentation of lactose and generate acid and gas at 35 °C. Additionally the LTA44 °C makes faecal coliforms to be enumerated and the Sodium Lauryl Sulfate demonstrates excelle nt inhibition of organisms except the coliforms. The technique of spreading plates is used for the isolation and enumeration of microorganisms in a mixed culture by even allocation. This method can measure the bacteria easier by using a sterilized spreader and applying a small quantity of bacteria suspension on the surface of plate. The plate is required to be dry before incubation so the bacteria can be absorbed into the agar rapidly. The plate counting approximate the amount of cells depend on the capability to produce colonies under particular states of nutrient medium, temperature and time. The counting of CFU believes that every colonies is aggregate and observed by a single viable cell.[1] Moreover, CFU/mL of the original suspension is figured out mathematically and then factored in the quantity plated and the dilution factor. This study aims to examine the microbiological contamination of toothbrush to prove whether a bathroom with a toilet is a good place to store a toothbrush or not. Material and methods Sample collections and suspensions preparation of samples Group 1, Stored normally at the sink in a bathroom which contained a toilet situated 0.5 2 m away from the sink. Group 2, not stored near a toilet. Brush either stored in bedroom or in bathroom devoid of toilet. The samples of plaque, toothbrush, sink and tap water were collected by respective sterile method. The plaque sample was put into a 2.5ml Ringers solution and sonicated for 10 minutes. Then the weight of plaque sample is determined by weighing the bijou bottle and the toothpick is removed by aseptic techniques. The toothbrush sample is put into the 10ml Ringers solution into a Universal bottle and the toothbrush head is cut and removed aseptically. The swab originated from 2 x 2 cm square of the sink sample is put into 2.5 Ringers solution of the bijou bottle and is vortexed for approximately 3 minutes. Then the swab is taken out by sterile techniques and the suspension is ensured to squeeze out of the swab. The sample of tap water is put into the 15ml of sterile tube. 10-fold dilutions and plates spreading Each of the samples were processed with orders of plaque, toothbrush, sink and tap water. Different dilutions of samples are prepared by the 10-fold dilutions expect the tap water samples. 0.5ml of undiluted original suspension (100) is removed and inoculated into 4.5 ml of another Ringers solution aseptically and mixed well to be a 10-1 dilution. All the samples are prepared down to 10-5dilution. Four plates of CBA, R2A, ME and two plates of PYO, LTA37 and LTA44 of each samples were collected and labelled. For the plaque sample, 2 PYO, 2 LTA37 and 2 LTA44 plates with 100, 2ME plates with 10-1, 2ME plates with 10-2, 2 CBA and 2 R2A plates with 10-4, 2 CBA and 2 R2A plates with 10-5 were inoculated. For the toothbrush sample, 2 PYO, 2 ME, 2 LTA37 and 2 LTA44 with 100, 2 ME plates with 10-1, 2 R2A with 10-2, 2 CBA and 2 R2A plates with 10-3, 2 CBA plates with 10-4 were inoculated. For the sink sample, 2 PYO, 2 LTA37 and 2 LTA44 plates with 100, 2 ME plates with 10-1, 2 ME and 2 R2A plates with 10-2, 2 CBA and 2 R2A plates with 10-3, 2 CBA plates with 10-4 were inoculated. For the tap water sample, all 18 plates were inoculated with 100 undilutedsuspension. 0.2ml of relative dilutions were spread across the surface of the agar plates with aseptic methods. All the plates were allowed to dry before inoculation. 2 LTA44 plates were put in the incubator with 44„ƒ, 2 PYO pla tes, 2 LTA37 and 4 CBA plates were put in the incubator with 37„ƒ, 4 R2A and 4 ME plates were put in the incubator with 25„ƒ (United States Pharmacopeia, 2015). Data collection The inoculated plates were collected and colonies were counted to determine the Colony Forming Units (CFU) by multiplying the average number of colonies by 5 to convert from 0.2ml to 1ml and is multiplied by the dilution factor. The best number of colonies (30-60 colonies) were counted for the plates which have two dilutions plated onto them. The CFU was calculated as the CFU ml-1 100 suspension and needed subsequent conversions except for the tap water sample. For the plaque, CFU ml-1 100 suspension was multiplied by 2.5 and divided by the weight of plaque to determine the CFU g-1 in 2.5ml bijou bottle. For the toothbrush, CFU ml-1 100 suspension was multiplied by 10 to determine the CFU head-1 in the 10ml Universal bottle. For the sink surface, CFU ml-1 100 suspension was multiplied by 2.5 and divided by 4 to determine the CFU cm-2 in the 2.5ml bijou bottle from a 4cm2 square. Results Mean CFUs per unit with SD : a measure that is used to quantify the amount of variation or dispersion of a set of data values.[1] A low standard deviation indicates that the data points tend to be close to the mean (also called the expected value) of the set, while a high standard deviation indicates that the data points are spread out over a wider range of values. Average with SD (Plaque CFUs per gram) Group 1 (with toilet) Group 2 (without toilet) CBA 4.16+ 12 x 108 4.71 + 16 x 108 R2A 1.2 + 3.41 x 108 1.96 + 3.55 x 108 PYO 8.34+ 23.5 x 102 7.41 + 38.5 x 107 LTA37 4.7 + 23.4 x 102 8.49 + 4.33 x 103 LTA44 0 2.55 + 13.2 x 102 ME(yeasts) 3.35 + 8.78 x 104 9.51 + 49.2 x 105 ME (fil fungi) 1.72 + 6.2 x 104 2.95 + 5.71 x 103 Average with SD (toothbrush CFUs per head) Group 1 (with toilet) Group 2 (without toilet) CBA 1.92 +3.52 x 106 1.51 +5.76 x 107 R2A 2.35 +5.71 x 106 1.12 +4.60 x 107 PYO 1.27 +4.07 x104 2.78 +14.4 x 108 LTA37 1.84 +5.94 x104 2.54 +12.9 x 106 LTA44 1.18 +5.88 x 104 4.85 +24 x 104 ME(yeasts) 2.10 +9.78 x 104 3 +13.6 x 105 ME (fil fungi) 2.59 +11.8 x 104 1.34 +2.26 x 102 Average with SD (sink per square cm) Group 1 (with toilet) Group 2 (without toilet) CBA 8.91 +22.7 x 104 6.33 +24.7 x105 R2A 2.56 +11.5 x 105 7.82 +36.7 x105 PYO 1.22 +2.98 x 102 4.65 +16 x103 LTA37 4.55 +12.4 x102 5.73 +16.9 x103 LTA44 4.24 +14.5 x10 1.54 +6.19 x102 ME(yeasts) 4.84 +1.57 x 102 3.13 +7.55 x103 ME (fil fungi) 1.40 +1.76 x 102 4.71 +18.5 x102 Average with SD (tap water CFU per mL) Group 1 (with toilet) Group 2 (without toilet) CBA 1.53 +2.14 x 10 1.5 +7.69 x104 R2A 9.04 +21.6 10 3.49 +14.4 x104 PYO 8.46 +30.7 10-1 1.85 +9.62 x10-1 LTA37 0 3.7 +19.2 x10-2 LTA44 1.15 +5.88 10-1 0 ME(yeasts) 7.12 +19.5 9.7 +22.1 ME (fil fungi) 5.85 +19.5 4.44 +7.85 p-value. Two-tailed independent samples t-test (Group 1 vs Group 2) 95% = P plaque toothbrush sink Tap water CBA 0.891 0.251 0.269 0.325 R2A 0.437 0.336 0.488 0.234 PYO 0.341 0.331 0.155 0.291 LTA37 0.334 0.324 0.118 0.331 LTA44 0.341 0.453 0.375 0.313 ME(yeasts) 0.356 0.300 0.086 0.654 ME (fil fungi) 0.241 0.283 0.370 0.731 From the table, the CFU in the plaque sample collected from storing the toothbrush with and without toilet are observed. For the CBA and R2A, the CFU in group 1(with toilet) is counted as 4.16+ 12 x 108 CFU g-1 and 1.2 + 3.41 x 108 respectively, and the CFU in group2 (without toilet) is marginally greater than group1 which resulted as 4.71 + 16 x 108 and 1.96 + 3.55 x 108 respectively. For the PYO, LTA37, LTA44 and ME (yeasts), The CFU of group 2 are slightly more than the group 1 except the fewer CFU (2.95 + 5.71 x 103) without toilet than in which with toilet (1.72 + 6.2 x 104) observed in ME (fil fungi). It is found that the fewest CFU is on LTA44 or even observed as 0 CFU per unit since 44„ƒis over the optimal temperature and the bacteria can be inactive. Besides, for the other microbial groups, toothbrush, sink and the tap water samples, they showed the similar results as the plaque sample that the average CFUs per unit of the without toilet sets were slightly more tha n the sets with toilet on the CBA, R2A, PYP, LTA37, LTA44 and ME (yeasts) and the CFUs per unit of the without toilet sets were slightly less than the toilets sets. However, the samples in the tap water evaluated some differences from the other groups was that the small quantity of average CFUs per ml within each samples were indicated since the presence of fecal coliforms in water might not be directly harmful and did not necessarily indicate the presence of feces. Overall, the CFU of the plaque sample collected without toilet is slightly greater than which with toilet but probably there is no obvious difference between two groups by the examination of p value. P value is used to compare the significance of the tests. Significant difference between two groups can be determined if the p value is smaller than 0.05 and the null hypothesis is not be supported. From the table of two-tailed independent sample t-test, it indicated that all p values among the different agar plates of the 4 microbial groups are greater than 0.05 which showed that the difference between 2 groups for any sample type (with toilets and without toilets) or medium types are not significant. Although the tables showed large variability within a given sample, this is common for environmental samples and hence the null hypothesis is supported. Discussion The toothbrush, the plaque and the sink samples collected with or without the toilet sets, except the tap-water, were observed to contain large quantity of coliforms and it proved the presence of pathogenic bacteria, E.coli. The toothbrushes contamination acts as a crucial role in the expansion of various diseases such as respiratory infection and oral diseases (M. B. Dayoub, D. Rusilko, and A. Gross, 1977). Toothbrushes are often stored in the toilets and disclosed to contamination as it is a microbial atmosphere with the occurrence of pathogenic bacteria which is spread by aerosols and the flushing of toilets (Taji SS, Rogers AH, 1998). Moreover, the presence of the E.coli is correlated with the uncleaned bristles or the storage of brushes with high humidity (the sink) and warm environment which are near to the bristles and this can effectively enhance the spread and growth of bacteria than those stored in aerated conditions by 70%. (R. T. Glass, 1992). However, the experimental results showed the colony forming units in the bathroom without toilets sets were greater than the sets with toilets which is apparently difference from the hypothesis. P-values of Two-tailed independent samples t-test can evaluate the situation. Although the large variability within a given sample was observed, this is common for environmental samples. Because of the large variability, there is no significant difference between the two groups for any sample type or medium type. The p values is greater than 0.05 which showed 95% level of confidence that the two parameters are not the same and there is no enough difference within the samples to conclude a difference so the null hypothesis is accepted. It is conclude that toothbrush would get contaminated regardless of storing near or far from the toilet. There are some limitations existed in this experiment. Firstly, there is manageable amount of data for the analysis which can affect the precision of the results. In this experiment, only 26 samples and 27 samples for each groups were examined which were not excessive enough to evaluate the hypothesis. More sample sizes are suggested and hence sufficient statistical power to the final results can be determined. Another error would be the dilution error since the pipetting for 10- fold dilutions could lead to a considerable departure from the expected identity and inaccurate results. It is suggested that the precise pipetting from 10-1 down to 10-5 and proper vortex with vibration of suspension within each dilutions is required. Additionally, more time allowed for the first lab practical and appropriate aseptic techniques could be suggested to ensure the accuracy of results. References M. B. Dayoub, D. Rusilko, and A. Gross, Microbial contamination of toothbrushes, Journal of Dental Research, vol. 56, no. 6, article 706, 1977. View at Google Scholar R. T. Glass, Toothbrush types and retention of microorganisms: how to choose a biologically sound toothbrush, Journal-Oklahoma Dental Association, vol. 82, no. 3, pp. 26-28, 1992. View at Google Scholar Taji SS, Rogers AH. The microbial contamination of toothbrushes. A pilot study. Aust Dent J. 1998 Apr;43(2):128-30 USP 61: Microbial Enumeration Tests (PDF). United States Pharmacopeia. Retrieved 24 March 2015. Sandle, T. (July 2004). An approach for the reporting of microbiological results from water systems. PDA J Pharm Sci Technol. 58 (4): 231-7. Doyle, M. P., and M. C. Erickson. 2006. Closing the door on the fecal coliform assay. Microbe 1:162-163. Sammons RL, Kaur D, Neal P. Bacterial survival and biofilm formation on conventional and antibacterial toothbrushes. Biofilms. 2004;1: 123-30. Bodey, G.D., et al. 1989. Infections caused by P. aeruginosa. Rev. Infect. Dis.; 5:279-313.

Wednesday, September 4, 2019

Christianity And Lord Of The Rings Essay -- essays research papers

If the study of literature shows nothing else, it shows that every author, consciously or subconsciously, creates his (or her) work after his (or her) own worldview. Tolkien is no exception. "I am a Christian..." he writes(1), and his book shows it. Christianity appears not as allegory--Tolkien despises that(2)--nor as analogy, but as deep under girding presuppositions, similarities of pattern, and shared symbols. That there should be similarities between the presuppositions of of The Lord of the Rings and Tolkien's Catholic faith is to be expected given Tolkien's own views on Christianity and myth. Regarding the gospel story Tolkien wrote, "The gospels contain a fairy-story, or a story of a larger kind which embraces all the essences of fairy-stories."(3)Since all myths are subordinate to the overarching "myth," it would be surprising if parallels were not found between greater and lesser. This is certainly true where the author consciously recognizes his archetype. If he has at all grasped its form and meaning, if the archetype has at all succeeded in working its way to his heart, then it must also work its way to his pen. The essence of the gospel and of fairy-tales is, in Tolkien's own word, euchatastrophe--the surprising, hopeful turn in all man's despair and sorrow. Joy is the result, a brief glimpse springing out of the inherent evangelium of the genre.(4)This is the dominant note of, and even the apology for, fairy-tales. Tolkien's Lord of the Rings trilogy is set in a pre-Christian world. Hence it cannot adopt an explicit Christianity. Nonetheless it can, and does, shadow Christianity just as the Old Testament pre-shadowed the New, although admittedly Tolkien's is a post-view set as a pre-view. The Christian types to be found in The Lord of the Rings which we will examine are of two sorts: shared world view and shared symbols. The first category embraces such distinctly philosophical issues as good and evil, historical perspective, freewill and predestination, grace, mercy, providence, judgment and redemption. The development of these themes in The Lord of the Rings is Christian or at least Hebraic. Shared imagery is no less important to the tenor of the whole work. An example of shared imagery is the antithesis of dark and light so evident in both John the Apostle and Tolkien. Observe the close connection between Hal... ...Apollo Editions) pp. 158-77.[back] 18. I-347. [back] Additonal References Auden, W. H. "Good and Evil in The Lord of the Rings." Critical Quarterly 10 (Spring/Summer 1968) pp 138-42. ------------ "A World Imaginary but Real." Encounter 3 (November, 1954) pp. 59-62. Callahan, Patrick J. "Animism and Magic in Tolkien's The Lord of the Rings." Riverside Quarterly, Volume 14 No. 4 (March 1971) pp. 240-250. Kocher, Paul Harold. Master of Middle Earth; the Fiction of J. R. R. Tolkien. Boston: Houghton Mifflin, 1972. Meisel, Sandra L. "Some Motifs and Sources for The Lord of the Rings." Riverside Quarterly 3 (March 1968) pp. 125-8. Pfotenhauer, Paul. "Christian Themes in Tolkien." Cresset 32 (January 1969) pp. 13-15. Sale, Roger. "England's Parnassus: C. S. Lewis, Charles Williams, and J. R. R. Tolkien." Hudson Review 17 (Summer, 1964) pp. 203-225. Stimpson, Catherine R. J. R. R. Tolkien. Columbia Essays on Modern Authors #41. New York:Columbia University Press, 1969. Urang, Gunnar. Shadows of Heaven: Religion and Fantasy in the Writings of C. S. Lewis, Charles Williams and J. R. R. Tolkien. Philadelphia: Pilgrim Press, 1971.

Tuesday, September 3, 2019

A Modest Proposal: The Environment Essay -- essays research papers

Something akin to panic is communicated onto my sterile computer screen, then my furrowed brow and soon my troubled mind when I sit alone, in the dark of my room and explore ideas and possibilities. Turning the light on and the computer off doesn’t dissolve my disturbed mood; nothing does until the outside can creep in and warm me. It’s usually a human voice; something more real than the essays and articles I read on global warming and remote ice caps that melt slowly every year. The fear settles until someone with a weaker sense of reality can convince me that â€Å"something is being done† by environmental scientists and none of it will affect me when I am dust. In just the last fifty years, humans, namely Americans have virtually remodeled the Earth and everything on it. We have changed its landscapes, wind patterns, migration routes, and weather; diminished its greenery and killed its animals. Nature did not seem a force that could be controlled and yet it has been. We are conducting an inadvertent global experiment by changing the face of the entire planet. We are destroying the ozone layer, which allows life to exist on the Earth's surface, clearing the majority of the earth’s forests, and disrupting countless ecosystems. The result has been an unfavorable alteration of the composition of the biosphere and the Earth's heat balance. If we do not slow down our use of fossil fuels and stop destroying the forests, the world will become hotter than it has been in the past million years. This warming will rearrange entire biological communities and cause many species to become extinct. The desperate plight of the environment should by all means be the first priority for every single government and person on this planet. With today’s common knowledge of what might happen in the near future if significant changes aren’t made in the lifestyle of most people it’s hard to understand why 70 million cars continue to vomit their poison into the air everyday. All around the world environmental activists fight to preserve our patches of rain forests and wetlands, as well as protect a variety of fragile but important ecosystems. In all major cities, advocates of environmental conservation annually propose plans with alternative modes of transportation and energy-efficient appliances that will every citizen would be mandated to use. Even if instituted gradually, these ch... ...r. â€Å"Environmental Studies† were the most interesting and abstract words I had ever seen preceding â€Å"High School†. For this reason and the fact that it was near Central Park, I decided to apply and then attend. Because of the central theme of my classes I have been exposed in the shape of special speakers and class discussions to others who share my fear but not my growing sense of hopelessness. Quite recently, it has become more and more important to me that I am a part of the solution for the problems facing the environment. It is fear that I feel when I allow myself to dwell on the ignored warnings and the very complicated mess of problems and impossibilities that plague this planet. I don’t understand why there is even the possibility that one of the last natural, pristine ecosystem, in North America, namely that of Alaska, is in danger of being ruptured by the ever-powerful oil companies. I don’t understand why the heads of state who are infinite ly more knowledgeable than me on the dangers of continued abuse of our gracious home don’t drastically and immediately cause change. I don’t understand why people haven’t listened. I guess it’s because they are not fifteen and scared.

Monday, September 2, 2019

Not My Business

The poem ‘Not my business' is about a person who tries to remain detached of the recurring violence caused by the military and does not care about others’ suffering as long as he is not affected. It is a dramatic monologue by the Nigerian Niyi Osundare who uses the narrator to convey his opinion that injustice should push people to unite and fight against together. It is supposed to mirror the Nigerian society but can be applied to any part of the world where people refuse to rise up against injustices. In this poem, the poet has used a narrator to convey his opinion towards the socio-political environment. The narrator's tone in this poem is selfishly unconcerned about his friends’ and neighbors’ suffering and oppression as long as his life is unaffected, thus reflecting the title ‘Not my business'. Ironically, despite his belief that if he does not involve himself in these tragedies he will not be affected, he himself is taken away at the end of the poem. The poet conveys his feelings towards the socio-political environment through Akanni's arrest. They picked Akanni up one morning’. In this opening sentence, the military are deliberately depersonalized through the vague use of the word ‘They’, because a mysterious and potent force is much more ominous and menacing than a known one. Furthermore the narrator’s emotionless and detached tone is obvious from the very start. He converses casually as if he is talking about something inconse quential such as the weather which draws an angry response from the audience reflecting the poet’s own feelings. The poet presents the narrator’s beliefs as disgusting and repulsive in the refrain in an attempt to dissuade people from becoming like him. The narrator does not care about other people ‘so long as they don’t take the yam from my savoring mouth? ’ The yam symbolizes the narrator’s life and the fact that he doesn’t care about other people’s suffering as long as he can enjoy his life. Also the word ‘savor’ suggests that the narrator is selfish and greedy. The poet does this to discourage people from becoming like the narrator, it is also a call for them to unite and work together to end injustice and oppression. Niyi Osundare expresses his views on the socio-political situation through the dismissal of Chinwe. She went to work ‘only to find her job gone, no query, no warning, no probe’. The fact that people are unsafe even in their jobs cements the fear of them (the military) because their menacing tactics extend to more than just violence. Anyone who opposes them or speaks out will be punished. Also, the lack of procedure in dismissing an employee further highlights the oppressive nature of the military as they take people’s rights without even trying to justify themselves. This is underlined by the repetition of the word ‘no’ three times. Furthermore, the fact that Chinwe’s job is gone further emphasizes the military’s cold and merciless nature as she will have no way of supporting herself again emphasizing that we should unite and fight against tyranny and oppression. The poet conveys his opinions on the socio-political situation through his description of the narrator’s end. The narrator ‘sat down to eat yam, a knock on the door froze my hungry hand; the jeep was waiting on my bewildered lawn, waiting, waiting in its usual silence’. The ending is ironic as the narrator believed that as long as he stayed detached from everything; his life would not get affected. However, this is not the case which is revealed by the description of the lawn as ‘bewildered’ as an echo of his own surprised feelings that the military have come for him. Furthermore, the repetition of the word ‘waiting’ is used deliberately to create tension and reminds us of the predatory and beast-like jeep in the first stanza. The poem ‘Nothing's changed' which is set in post-apartheid South Africa also shows how oppression and injustices can occur. It was written by Tatamkhulu Afrika as an observation of how, despite Nelson Mandela’s party overthrowing the racist apartheid party, the situation for black South Africans has not changed. The poet uses a narrator in a dramatic monologue to convey his sadness which later turns to anger because of the oppression and injustice blacks are subjected to while whites live a lavish, luxurious life. It is also implied ominously that if change does not occur, violence will spread throughout the country. Tatamkhulu Afrika conveys his opinion towards the socio-political environment through his use of language in the first stanza. Hard stones click', ‘weeds' and trodden on' all reveal his anger at how District 6 has become a hostile wasteland. It also shows his anger at the Apartheid government as they destroyed his home and roots. Furthermore, the use of alliteration and aggressive consonants like ‘sss' help to convey his fury towards the oppression and injustice that the bl ack race is still suffering from. The poet further reveals his views on the socio-political environment through his revelation of the narrator's pain and longing for his home. ‘District 6. The short sentence helps to emphasize the narrator's longing and disappointment at how his home was destroyed. Also, the fact that the line is end stopped and isolated helps mirror the fact that District 6 itself was isolated from the rest of the city due to its harbouring many people of different races. The poet goes on to show his feelings towards the socio-political development through the narrator’s connection with the land. The repetition of the word ‘my’ and his constant references to his body and organs help reveal the poet’s own feelings. The fact that the narrator uses the word ‘my’ and keeps repeating it shows that he views the land as more than just a place to eat and sleep, he needs it to survive, it is part of his identity. In addition to this, the description of his eyes as ‘hot, white,’ emphasizes the intensity of his anger and gives the idea that he is almost going mad because of it. Furthermore, the image of his eyes ‘turning inwards’ is quite grotesque and disturbing which shows how terrible his anger is because it is causing him pain and discomfort. Also, it also shows the transition from his disappointment into anger. Tatamkhulu Afrika conveys his views towards the socio-political environment through his description of the whites’ only inn. The people there are described as ‘squatters’ and the inn itself are ‘new, up market, with incipient Port Jackson trees’. The fact that the whites are described as squatters helps portray them as if they are there illegally and it also helps create the image that they are defouling the land with their racist actions. Also, the fact that Port Jackson trees, found on the other side of the coast of South Africa, are shipped all the way to this white inn emphasizes the luxury and lavishness that the whites live in contrasting the poor state of District 6 and working men’s cafe. The poet reveals his feelings towards the socio-political environment through the narrator’s tone about the whites’ only inn. He says ‘No sign says it is: but we know where we belong’. The first verse echoes ‘District 6’ of the second stanza ‘no board says it is’ which emphasizes the fact that nothing really has changed about the black people’s situation. In addition to this, the narrator is being cynical and ironic about how he knows it is a white’s only inn and he will not enter. He bitterly pretends that he will follow the rules and not enter the inn which informs the reader about his resentful and angry attitude towards the situation. The poet also shows his views towards the socio-political development through his description of black eating areas. ‘Down the road, bunny chows. Take it with you eat, wipe your fingers on your jeans it’s in the bone. ’ The narrator is now showing the guard’s implied meaning that blacks should eat from the working man’s cafe and not from this luxurious inn. It further emphasizes that despite the change in the government, there is still oppression and injustice on the black’s behalf reflecting the title ‘Nothing’s changed’. Furthermore, ‘wipe your fingers on your jeans, it’s in the bone. ’ shows that the whites do not think the blacks are as civilized as they are which is shown as the guard tells the narrator to ‘wipe his fingers on his jeans’ instead of washing or using a tissue. Tatamkhulu Afrika expresses his views on the socio-political environment in the final stanza through the description of the narrator’s feelings. I back away from the glass, boy again, hands burn for a stone, a bomb, to shiver down the glass. The narrator describes his hands as ‘burning’ for a bomb to destroy the inn which shows how intense his anger is and how it is pushing him to violence. Also, the narrator describes himself as ‘a boy again’ as if the situation is exa ctly the same as when he was a child which further emphasises that nothing has changed for the black situation. To conclude, Niyi Osundare conveys his opinions on the socio-political situation through his descriptions of Akanni’s arrest, Chinwe’s dismissal, the narrator’s arrest and his portrayal of the narrator. I believe that Niyi Osundare is completely correct in his opinion that people should unite to end injustice and oppression. I think this because if everyone thought only about themselves then they would be easy to capture and control. However, a large group of people are harder to stop and are stronger as a group than as divided entities. Also, to conclude Nothing’s changed, Tatamkhulu Afrika conveys his views on the socio-political environment through his description of: how District 6 became a wasteland, the luxury whites live in and the contrast between white eating areas and black eating areas. The poet wrote the poem to emphasise that if change does not come soon, violence will spread throughout the country. I disagree with the poet’s opinion that violence should be used to bring about changes. I can empathize with the writer because my own country, Algeria, went through a political election where one party won but it was not accepted so violence tore the country apart. Therefore, I know personally that violence will not solve the problem but will only escalate it and cause the death and suffering of thousands of people.

Sunday, September 1, 2019

Peplau’s Contribution to the Advancement of Nursing Knowledge Essay

Peplau’s Contribution to the Advancement of Nursing Knowledge in Support of Multidisciplinary Science Nursing is still a young profession that is still evolving. It is still developing its theoretical support for the nursing practice and how its discipline is unique from other disciplines (Johnson, B. & Webber, and P.). Many of the nursing theorists have drawn from other disciplines (psychology, sociology etc.) in forming their nursing theories. Hildegard Peplau is one of those theorists who used another discipline in formulation of her Interpersonal Relations in Nursing Theory. In this paper, I will describe her career development and how she contributed to nursing’s body of knowledge, showing her support of multidisciplinary science. I will also describe how her theory has been adopted within the nursing field by reporting the results of a current literature review. Peplau’s Career and How She Contributed to Nursing’s Body of Knowledge It is important to know Peplau’s nursing education in order to understand how she came to think and perceive the nursing profession, its practice and theory, particularly with an influence from the science of psychology. Peplau entered the nursing profession after earning a diploma in nursing at a hospital in Pottstown, Pennsylvania. She took a variety of nursing positions and within a few years, she earned her Baccalaureate Degree in Psychology. It was then that Peplau really began to form her ideas about psychiatric nursing and the nursing profession (Holden, 2002). She worked in psychiatric nursing afterwards and was greatly influenced from working with Eric and Frieda Fromm, who were highly influential and successful psychologists at that time. She was also in contact with and influenced by Harry Stack Sullivan. During World War II she stationed in London at a neuropsychiatric center. While she was there she had conversations with many significant people in psychiatry. During her shifts, the psychiatrists would discuss their cases and it became an extension of her psychiatric course work from her Bachelor Degree in Psychology (Holden, 2002)Afterwards, over several years, Peplau earned her Masters and Doctorate Degrees at Teacher’s College at Columbia University and her Doctorate in Education (Parker & Smith, 2010). She was also certified in psychoanalysis by the William Alanson White Institute of New York City, in the early 1950’s. In her career she not only developed the Interpersonal Relation  Theory of Nursing but developed several graduate psychiatric nursing programs (Holden, 2002). Hildegard Peplau received special recognition by the ANA Council of Advanced Practitioners in Psychiatric/ Mental Health Nursing. Because of her extensive education and exposure to the science of psychology (and some of its finest professional member’s), she was able to pave the way for psychiatric nursing within the nursing profession. Up until her influence, it was the nurse’s responsibility to simply administer the medication the psychiatrists ordered and assist the patient with basic health care as needed. Peplau’s Support of Multidisciplinary Sciences in the Field of Nursing It is obvious that Peplau’s development of the Interpersonal Relations in Nursing Theory also was birthed out of her psychology/psychiatry education and experience. It was her goal to bring psychiatric nursing to more that nurses giving medication and caring for basic physical needs. She was the mother of psychiatric nursing. She paved the way for nurses to practice psychotherapy by first training them to â€Å"talk to patients†. Her theory was greatly influenced by Sullivan’s Interpersonal Theory. Sullivan was the first American psychiatrist to develop a Comprehensive Personality Theory and saw psychiatric problems as being developed from bad interpersonal relationships. (Slide show site). Peplau also utilized the discipline of â€Å"education† to further her development and promotion of the Interpersonal Relations Theory. She also utilized it to train other’s in more advanced ways of practicing as psychiatric nursing (Holden, 2002). Peplau did not only show her approval of using the multidiscipline sciences in nursing by utilizing them in her practice and teaching, but she taught that this was the best practice to do in the field of nursing. In an interview that was done in 1999 she was questioned on the use of other disciplines by nursing and was it acceptable for nurses to practice using someone else’s knowledge. She answered by first saying that she promoted scientific research in neuropsychiatry, genetics and biochemistry and had served on government committees regarding them. She believed that it was important for nurses to continue to study and know about human beings biologically and about their existence in the environment (Spray, 1999). She confirmed that she always supported the development of all social sciences. She hoped that â€Å"the  basics of science (neuroscience, biology, and brain research) and the social sciences (the psychosocial humanistic piece), that is, the connections and the integrations of these, will be identified and formulated â€Å" (Spray, 1999). In saying that she validated the use of all knowledge, coming together so as to serve nursing in becoming its best. The writer believes, with many others, that Hildegard Peplau was a great pioneer in the nursing profession and not only supported multidiscipline of sciences for use in nursing but exemplified it wonderfully. Literature Review on Peplau’s Theory of Interpersonal Relations Theory of Nursing A literary review, using the subject for research as â€Å"Peplau’s Interpersonal Relations Theory of Nursing† was done using ProQuest’s website for peer-reviewed literary articles. The result is that the subject was discussed in 95 peer reviewed journals and two trade journals. Using Google Books a research was done using the same. There were too many books, including psychiatric text books by Brunner and Saddarth and Lippincott, which included a full description on Peplau and her founding nursing theory. It is quite obvious that her theory has been adopted by nursing profession. She has been called the â€Å"mother of psychiatric nursing† (Holden, 2002). References Gregg, D. (1999, Jul-Sep ). Hildegard E. Peplau: Her contributions. Perspectives in Psychiatric Care, 35(3), 10-12. Retrieved from http://search.proquest.com/docview/200788729?accountid=34574 Holden, M. (2002, Nov.). Hildegard Peplau: Psychiatric Nurse of the Century. Military Medicine, 167(12), 111. Retrieved from http://search.proquest.com/docview/217052138?accountid=34574 Parker, M. (2010). Nursing Theories and Nursing Practice. Philadelphia, PA, United States of America: FA Davis. Spray, S. L. ( 1999, Jul-Sep ). The evolution of the psychiatric clinical nurse specialist: An interview with Hildegard E. Peplau. Perspectives in Psychiatric Care, 35(3), 27-37. Retrieved from http://search.proquest.com/docview/200788948?accountid=34574