In this research paper, the aim is to look into the Chinese culture and how it affects a person’s ability to access health care. It goes into details of the various aspects of the Chinese culture and it does this through interviewing a person of Chinese origin. It is noted that the Chinese have numerous cultural holidays in one year, which are observed and celebrated with respect to the solar and lunar calendars (http://www.c-c-c.org). The traditional Chinese used the appearance of the full moon to base their calendar and this is still in practice although they have incorporated the Gregorian calendar because it is the one used internationally. They use it to base the modern holidays, which usually include the celebrations of leaders birthdays.

            The major holidays observed include the Chinese New Year and the Lantern Festival, which are observed in the first month of the lunar calendar. In the fifth moon there is the festival of the Dragon Boat while in the 8^th moon they celebrate the mid- Autumn. There are also some holidays that are found in the Gregorian calendar, which include the Tomb Sweeping Day that takes place in April the 4^th, 5^th or 6^th. There are many other holidays that have not been listed here including birthdays since the emphasis has only been on the major holidays. Some of the other holidays may depend on the year and those who are ruling and thus their celebration days are not constant. These include mostly the birthday holidays.

When conducting the research, I encountered many difficulties especially in the area of language barrier. The interviewee used spoke mostly in Chinese and was also very fluent in written Chinese but has a very poor mastery of the English language. This led to the need of an interpreter sometimes but in the long run the information needed was collected. The person who was interviewed was a local who it was felt, would be able to represent the local people who are the majority and not as highly educated as most of the rich people are. Also the age of the person had to be a bit advanced so that the data collected may present a truer picture of the Chinese culture from one who understands it best.

Analysis of the interview

Among the Chinese, health practices are based on the balance that exists between the yin and yang principles, which translates to hot and cold principles (http://www.jamardenesources.com). One is said to get ill if the balance is destabilized. In accordance to their principles, they believe that a “pool of blood” considered necessary for life is located at the chest and thus they are never comfortable with CPR and other health practices that include the interfering with the chest, as they believe that it can cause death. There is also the belief that when a person is unconscious their spirit is around and interfering with the body at that time would lead to either illnesses or death. This is in addition to the belief that when one dies, all the body parts have to be intact and hence the apathy shown towards anesthesia and intrusive surgery.

When one has a mental related illness, it would be better if they complained of physical discomfort since emotional distress will cause stigma. Any sick person needs to include traditional folk healing processes in their care and this usually includes animal sacrifices. Foot massage is one of the many ways to bring about and maintain good health. The massage is done after the feet have been soaked in hot water with herbs. They believe a lot of healing rituals saying prayers, chanting incantations. The family decides who treats the sick person and what sort of treatment is required. The illnesses experienced are blamed on past bad behavior, which is being punished, and also to soul loss.

Currently, it has been noted that the western culture has influenced the people’s perception of the ideal body weight and shape especially among the young people. They tend to prefer thinness and leanness as the perfect body shape for them, which also indicate good health. They observe this in the televisions and then strive to look like the models they see on films. They do not care much for nurses and health care providers and actually prefer to look after their own sick unless it is an emergency that they cannot cope with. The interviewee expressed the opinion that it would be preferable if the health related issues could be taped or demonstrated, as they are easier to understand regardless of the language used.

Once a person is sick, spiritual leaders are very important, as they are needed to chant incarnations and say prayers to chase away the evil spirits that are believed to be tormenting the person. Since the people already believe that the reason why one suffers is because of a wrongdoing committed in the past, this then hinders in the seeking of medical care from health practitioners because they prefer having the spiritual leaders deal with the problem. They rarely consult them because they consider them to be incompetent and people who do not know how to heal. Since an illness is a major source of stigma from the community, one rarely complains of any symptoms and always strives to portray a picture of health and well-being.

The form of leisure that a person adapts is related to the sort of work that person is involved in and also in the level of education that one has (Chou K.L, Chow N.W.S. & Chi I. 2004). There has been recent introduction of leisure education and also the incorporation of western-based form of human resource management that involves the enhancement of leisure activities in the work place. The client is not very enthusiastic about the changes taking place in the society especially those that have been as a result of interaction with the west. This is because it has made people lose touch with their spirituality and also the sort of food people now eat in search of the ideal body shape is detrimental to their health.

Other than that, people are becoming more prone to cancer and hence the need of surgery which is not desirable. This is because they are imitating so much of the western culture and it has been established that those who live in the west have more cases of cancer than those who live in their native country. They are very suspicious of scientific health care because it is seen as not involving the spirituality that is part of their culture. They also involve practices that go against their traditions like surgery, which affects the individuals “pool of life”. Also the use of anesthesia and CPR goes against the traditional believes as they lead to the loss of an individual’s soul, which is a major catastrophe.

The Chinese are very sensitive on matters of privacy. They value their privacy very much and do not take it lightly when one tries to intrude on their privacy. They value when they show courtesy to a person and the same is retaliated by the person. They do not like to be touched especially by strangers and this affects the way they react to health care in hospitals as they see the touching as an intrusion on their privacy. They have clearly defined relationships with people and Confucius sets them out as being ruler-subject, husband-wife, father-son, brother-sister and friend-friend. The people they relate with have to fall under these categories and this affects the administration of health care especially if they are not clear on where to place the medical practitioner in regard to these relations.

Among the Chinese there is a very distinct difference between the men and women and also how they relate to each other. Modesty in this culture is defined by ensuring that one is completely covered and the different sexes stay away from each other. This modesty is carried even to the health care facilities and thus may hinder administration of healthcare. It hinders breast examination and also mammography, which are used to determine if one has been rectified by increasing the number of female gynecologists and obstetricians. (Andres C.S.2006).

Despite the gender of a client, modesty does not allow the person to exhibit their sexual parts of the body. This then affects the diagnosis of a disease and also in the performance of certain forms of surgery. It is very hard for one to allow vasectomy and hysterectomy to take place because it would negatively affect their psychological well-being because it is against their custom. They also avoid speaking of the dead because they are supposed to be respected because their spirits are still around and may overhear them. They can retaliate to the negative words spoken about them by causing maladies to befall the person or people speaking about them in the negative way. The dead are to be respected and cared for by the living.

Since the client is a Buddhist, there are the beliefs that are adhered to by Buddhists concerning the dying process. This belief helps both the dying and their family and friends. The belief concerns the connection between the body and the elements whereby when one is sick, he or she is believed to be the “earth giving way to water” (Chrissy & Company 2007). The process of dying is in stages and when one dies he or she is only half way through the process. The body dissolution starts with the illness whereby the bones deteriorate and also the hair, muscles and nails and the individual experiences a decrease in their mental and physical capabilities. The patient should not be emotionally tasked at this time. The next step in the process is the “water to fire” whereby the body begins to be dehydrated and it is at this time that the family and friends are most needed to provide care.

Those Chinese who are well up are circumcised either during their teenage or in their early 20s. When it comes to child development, breastfeeding is continued until a child is 3 years old. Weaning could start at any time from the time a child is 6 months old and it almost always starts with rice followed by vegetables and eggs then fruits and Soya beans and meat is introduced last at approximately 12 months. Chinese children before weaning are very large but once weaning is started, their weight takes on a negative turn (Chen J. & Taren D. N.D.). In the first trimester of pregnancy one has to avoid carrying heavy loads and also the use of sharp objects is prohibited as well as the intake of certain foods.

During childbirth, they prefer to eat to get energy for the labor and only take warm water at this period. The men wait until the child is born and play no role in the delivery room. The family is supposed to take care of the elderly in the family and all members are supposed to chip in and help in this and also in the care of the children. This is changing in the modern Chinese family whereby, the family is of a nuclear nature although parents may be living with them. The elderly are highly valued for the experience they have accumulated over the years and are deferred to by the young people.

The client’s education level is minimal and this affects the ability to read health educational literature and in turn the health behavior. Friends and family affect ones health and care when one is sick. The family is involved in the care of the sick especially in ensuring that the balance between Yin and Yang is maintained. Health promotion depends on the social economic status of the family. Since the client is the wage earner and does not earn much there is no insurance cover for him and family. The living areas are congested because that is what is affordable. The benefits reaped from the cultural organizations are many especially in education and free health services. The wife stays at home taking care of the family.

References

1. Andrews C. S. 2006 Modesty and Healthcare for Women: Understanding Cultural Sensitivities Alvin and Lois Lapidus Cancer Institute Northwest Hospital Center
2. Chen J. & Taren D. (N.D.) Early Feeding Practices and the Nutrition Status of Preschool Children in Rural Hubei Province, China Retrieved on 25^th October 2007 from

http://www.unu.edu/Unupress/food/8f161e/8F161e06.htm

3. Chinese Culture Center of San Francisco (N.D.) Chinese Holidays and Festivals Retrieved on 25^th October 2007 from

http://www.c-c-c.org/culture-resources/holidays/

4. Chou K-L,Chow N.W.S. & Chi I. 2004 Leisure Participation Amongst Hong

Kong Chinese Older Adults Cambridge University Press Sau Po Center on              Ageing University of Hong Kong

5. Chrissy J. &Company May 22 2007 Terminal Illness & Dying: The Stages According to Tibetan Beliefs Eight Stages of Death & Dying Retrieved on 25^th October 2007 from

http://www.associatedcontent.com/article/163946/terminal_illness_dying_the_stages_according.html

6. JAMARDA Resources Inc. 2005 Health Beliefs/ Practices Retrieved on 25^th October 2007 from

http://www.jamardaresources.com/sample/subpages/asians/asians_hlth_beliefs.htm

7. Kohn L. & Jackowicz S. 2007 Health and Long Life: The Chinese Way Three Pines     Press P.O. Box 207 Magdalena N. M. 87825

Global warming refers to the increase in the average global temperatures which is caused by greenhouse effects that arise due to greenhouse gases. Energy from the sun heats the earth’s surface and some is absorbed as some is radiated back in to space. The greenhouse gases, which include carbon dioxide, nitric acid and methane form a layer or “blanket” between the earths’s surfaces to rise. The gases can penetrate into the earth and into the atmosphere and they control how much energy is retained or radiated through infrared radiation. Other greenhouse gases include fluorinated industrial gases like hydrofluorocarbors (HFC’s), Perfluorocarbons (PFC’s) and sulphur hexafluoride (SF6). Water vapor is also considered a greenhouse gas. Although the greenhouse effect is beneficial because it ensures that the earth is not very cold by retaining some heat on the earth’s surface, influencing it negatively would be harmful. According to a report of the intergovernmental panel on climate change (IPCC), which was carried out by scientists from the UK Hadley Center and funded by the Department for Environment Food and Rural Affairs showed that human activity is the primary cause of observed climate changes.

Human beings influence the global climate when they emit key greenhouse gases, which include carbon dioxide and nitrous oxide. Industries that emit such gases in their production process contribute to the global climate change. (http://www.defra.gov.uk/environment/climate)

According to a documentary aired on the National Geographic Channel in Britainon August 9^th 2003 titled ‘what’s up with the weather’ the levels of carbon dioxide in the atmosphere were at repay high levels in the past 450,000 years.

There has been a long debate in the U.S on whether the current climate change is as a result of human activities. With some arguing that global warming is politicized to attract attention of the masses.

Supporters of the idea that global warming causes climate changes and is all due to man’s activity face criticism and ridicule. Despite the allegations global warming effects are here with us we can not deny. Butterflies are moving towards the North where there are higher attitudes and there are concerns that the diversity of wildlife could decline in future. Long term trends towards earlier spring are being observed as flowering and reproduction of plants and birds’ species has reduced their long processes. All these are evidences that climate is changing which can be attributed to global warming. Although man cannot change his behavior at least he can try to adapt to fit in well into the environment without harming it. (Houghton, 2005)

 

Causes

Global warming is caused by natural factors and human activities. It is observed that after industrialization came about there has been more warming in the earth’s crust. Therefore man’s activities in contributing to global warming cannot be underscored. He may directly lead to global warming by releasing directly into the atmosphere the greenhouse gases for instance when burning coal or he can do it indirectly by using products that promote emission of greenhouse gases. (Hardy, 2003)

In the face of globalization energy is very important. Most industries are adopting electricity as a source of energy as it is clean, efficient and convenient. In 2002 about 40% of the carbon dioxide emission in the atmosphere was as a result of burning fossil fuels for generating electricity. Coal burning accounts for 93% of carbon dioxide emissions into the atmosphere and thus contributes to global warming. (Micheal, 2005)

The transportation sector also contributes to global warming. According to the 2004USemission Inventory vehicles with poor gas mileage contributed a lot to global warming .This occurs as gasoline is being heated in internal combustion of cars and light trucks. This sector contributes to approximately 20% ofUStotal emissions of carbon dioxide. Aviation industry also contributes to global warming to a tune of 3.5%. This is predicted to be 5 times more by 2050 by the United Nation Intergovernmental panel due to the fact that the flow of air transport is increasing with lowered fares because of competition. Light duty vehicles like SUV’s and minivans sales increase impacted more on the greenhouse effects since driving intensified due to the affordability this led to demand for more gas.

Man constructs building structures that takes up heat and takes long to cool down contributing more heat reserved in the earth’s surface. Building more structure translates into retaining more heat and this eventually leads to global warming.

Land use practices contribute to global warming. Trees are vital in ensuring natural regulation of CO2 in the atmosphere. They also form a cover that affects the radiation process by determining what levels of heat will be retained or radiated. Human settlement is a reason for continued deforestation. As population levels rises more and more forests are cleared. Trees are also cut for logging purposes. Trees absorb CO2 from decaying trees and plants. They provide timber for construction purposes they are also cut to paper production.  Deforestation contributes to approximately 25% of CO2 in to the atmosphere. Today there is much wastage of papers for instance toilet paper and serviettes this leads to global warming due to the fact that more trees will be cut for paper production. This eventually leads to global warming.

Man’s activity at home can also cause global warming.  Technology has brought about invention of electronic devices all of which require energy and electricity is mostly the preferred. The technology is useful as it ensures that time and energy is saved by a large proportion. Appliances like lawnmowers and heaters in houses precipitate the burning of more coal to provide electricity and this leads to global warming. http://www.epa.gov/climate/climatechange/emmisions/ind-home.html

Composition of waste products by man causes the production of methane, which is a greenhouse gas. According to U.S Environmental Protection Agency each pound of trash thrown away emits approximately 0.94 pounds of CO2 during decomposition.

Global warming occurs naturally due to the amount of heat produced by the sun. Changing variations in the earth’s orbit around the sun may affect the time and amount of solar energy received on the earth. This will affect the amount of energy reflected and absorbed. Orbital variations are believed to be behind the ice ages. Aerosols which are fine particles and droplets that are suspended into the earth’s surface affect the amount of solar energy that is reflected or absorbed and are thus contributors of global warming. The social effects caused by extreme effects of global warming include poverty and changing attitudes due to shock. Exposure to such calamities is destructive to man’s health as it causes death, injury as well as stress related disorders. Standards of living lower for the affected people as their houses and means of earning are destroyed. At the times of such disasters they are deprived of social needs. Social evils could arise as such calamities create disorder in society. Due to disaster effects the affected may in changing topography cause disputes among nations. (O’Hare at al, 2005).

Effects

The effects of global warming are detrimental and it’s feared to be contributing to current climate changes. It is associated with the frequent floods, drought and hurricane patterns that are facing the world today.

According to the World Metrological Organization the 90’s had higher temperatures and are thus considered the warmest decade. Extreme weather patterns are believed to result from the warming of the climate. More hurricanes and drought are expected to arise due to global warming. There will be longer spells of heat or intense rainfall depending on which part of the earth one is.

Scientists point out that the Northern European region could experience colder weather and the Arctic could begin sending fresher waters to the further South cutting off the Gulf Stream and making countries likeBritainwarmer. The Himalayan glaciers are also feared to retreat resulting to water scarcity in the long run. (Hodges, 2000)

Super storms are feared to increase with global warming. The recent case of hurricane in theCaribbeanIslandsand parts of the South Eastern United States is a good example. It led to massive destruction of property resulting from such catastrophic events. Again lives were lost and people’s livelihood was affected with some children rendered orphans and homeless.

Disruptions in temperatures would result to extinction of species of animals and plants, which will not be able to adapt to the new conditions. The overall effect will be massive extinction will lead to environmental crisis. It will also lead to sudden collapse of biological systems.

Global warming can cause a vicious circle in the sense that accumulation of greenhouse gases will destroy the ozone layer which will cause mechanism causing more warming. Again on reaching a certain level huge amount of carbon dioxide trapped in the permafrost causing disastrous effects on the earth’s surface.

The sea levels are also expected to rise as the polar caps begin to melt. This will have detrimental effects on people near coasts or major rivers as will have be displaced.

Climate change could result due to global warming .It is feared that pests and diseases would increase causing negative effects on crops and humanity.  Diseases like malaria would result due to flooding especially in less developed countries. Agricultural production could be negatively affected being a threat to food security. Floods for instance will wash away crops while change of climate will have negative implications on crops that are unable to adapt.

Prevention of global warming

Since man is a key contributor he should be at the forefront in the process of curbing global warming. At the individual level people can use alternative sources of energy for their appliances for instance solar energy, which doesn’t have very adverse effects

Burning coal to produce electricity should be replaced by hydroelectric power, wave energy or solar energy which are all environmentally friendly. (Micheal, 2005)

Preserving energy by switching off the unused switches and sockets translates to reduced demand for electricity and burning up of coal. It will be a positive movement in preventing global warming.

Replacing inefficient homes will ensure less wastage to energy loss and properly insulting homes will ensure less wastage of electrical energy.

Buying vehicles with proper gas mileage will ensure that the gas is not lost in the internal combustion heat of cars. Efficient cars promote efficient use of energy thus reducing global warming.

Another cause of global warming is industries that produce nitrous oxide which is an important greenhouse gas. Man creates it during nitric acid production and in nylon productions. Nitric acid is used by man for important use like in fertilizer production and for cars with catalytic converters. Fertilizers are important in agriculture as they boost the production. The fertilizer industry also creates employment in its production, distribution and sale. Human beings therefore have to come to find ways to address the two opposing issues to establish a balance.

Traffic jam contributes to global warming and is caused by family members using different vehicles even when going towards the same direction. This can be reduced by family cars being used to transport all members. Again public transport use will contribute to a greater effect the reduction of global warming. Lesser amount of gas will be used and flow of transport will be manageable. Alternative methods or modes of transport can also be adapted like walking, bicycles, motorbikes or using public transport.

Developing organic farming will reduce the emission of green house gases that would otherwise be produced through fertilizer production.

Introducing other packaging materials rather than nylon paper bags will also reduce global warming effects. This is because production of nylon paper bags produce nitric dioxide, which is a green house gas.

Recycling is also an important act in ensuring that the global temperatures do not rise. It will reduce the production process that results in emission of greenhouse gases. Reduced waste disposal will also reduce global warming as there will be reduced decomposition.

Lack of clear government legislations on illegal logging has contributed to deforestation at higher levels contributing to global warming. If such countries form clear and strict restrictions they would be solving the world at large from increased warming. International companies should be regulated by international environmental rules and regulations to ensure that deforestation and emission of greenhouse gases is reduced

Since poor communities clear forests for cultivation and grazing purposes. The developed countries should assist them so that they do not destroy the environment which results to global effects. Planting more trees will ensure natural CO2 regulation.

Abatement measures will ensure that industries in a country do not carelessly affect the global temperatures by production of greenhouse gases. It will ensure that companies do not make excessive profits at the expense of the environment.

Continued information dissemination about effects and causes of global warming will remove the arrogance or ignorance that could result from lack of such knowledge. Incorporating environmental studies and especially on global warming in the school’s curriculums will see to it that students understand the plight of global warming to mankind at an early age.

Investment in low carbon technologies will go along way in ensuring that the adverse effects of global warming are not felt. It will see to it that the adverse effects of global warming are not felt. It will see to it that lesser greenhouse gases are released in to the atmosphere.

The media can play a vital role in disseminating the important of environmental conservation through changes man’s behaviors. There are those believes that global warming is a wide spread imagined risk.

People should use vehicles that emit lesser amount of carbon dioxide into the atmosphere “sporty vehicles” should be substituted for cheaper and better efficient ones which emit less carbon dioxide. (http://www.pce.govt.nz/reports/pc-report-glosary.html)

Reference:

 

Department for Environment food and Rural Affairs. Climate change: What is climate change? Retrieved on 28^th October from http://www.defra.gov.uk/environment/climate

US Environmental Protection Agency: Climate change-Greenhouse Gas Emissions. Retrieved on 25^th October 2007 from http://www.epa.gov/climate/climatechange/emmisions/ind-home.html

Hardy J.T 2003.Climate change causes effects solutions New York J. Wiley.

 

Houghton, John Theodore. 2004. Global warming: the complete briefing 3^rd ed.CambridgeUniversity.

 

O’Hare, Greg, John. Sweeney and Rob.Wilby. 2005. Weather, climate and climate change: Human perspectives, Harlow,Eng,New YorkPearson Prentice hall.

 

Hodges, Glenn. 2000. The New Cold War: Stalking Arctic Climate Change by Submarine. National Geographic Magazine. March, 2000.

 

Micheal Parfit .2005.Future where will the world get its next energy fix? National Geographic Magazine. August, 2005.

Research on stem cells has provided valuable knowledge and information about an organism develops from a distinct cell and how healthy cells can substitute damaged cells in adult organism. Stem cells are one of the most intriguing areas of biology today. But like many expanding fields of scientific inquiry, researches on stem cells have raised many scientific questions as fast as they generate new discoveries. Stem cells possess two important characteristics that helps differentiate them from other types of cells. First they are unspecialized cells that have the ability to renew themselves for long periods through cell division. The second is that under certain physiologic or investigational conditions they are induced to become cells (Malcolm Alison et al, pp-599-603). There are two kinds of stem cells used by scientist and are from humans and animals, they include; embryonic stem cells and adult stem cells.

 

Stem cells in developing tissues give rise to the multiple specialized cells types that make up body organs. In some adult tissues such as bone marrow muscle and brain generate replacements for cells that are lost through normal wear and tear, injury or diseases. Scientist belief that these stem cells will at some point in future become the basis for treating diseases such as Parkinson’s disease, diabetes and heart diseases. Scientists want to study stem cells in the laboratory so as to get more insight about their essential properties and what makes them different from the specialized cell types (Washington D.C national academy press 2002/3). As scientists learn more about stem cells they are optimistic that it may become possible to use the cells not only in cell-based therapies but also for screening new drugs and toxins and understanding birth defects

Stem cell research should be encouraged and supported by all means.

Studies of human embryonic stem cells may yield information about the complex events that occur during human development (James A. Thomson et al, pp. 1145-11) Stem cells research aims at identifying how undifferentiated stem cells become differentiated bearing in mind that it is the genes that are solely responsible for these processes. Scientists also belief that most serious medical conditions, such as cancer and birth defects, are as a result of unusual cell division and differentiation better understanding of the genetic and molecular controls of these processes may reveal more information about how such disease come about as well as  suggesting new strategies for therapy. A significant hurdle to this one and most other uses of stem cells is that scientists have not yet understood the signals that turn specific genes on and off to influence the differentiation that occurs in these stem cells.

The opponents of stem cell research say that the bone of contention is not the intended use of these stem cells but the source of stem cells themselves. This is because stems are developed from the developing embryo’s which are destroyed before they could develop fully into an infant. The Catholic Church who is the major opponents feels that it is immoral and unethical to destroy life of one inorder to safe that of another. However the researcher’s usage of embryos is justified since most of them which are produced through In-vitro fertilization (IVF) are never taken up by their owners, but are otherwise thrown away. Researchers feel that using them for research is better than being thrown away.

Studies on stem cells should further be supported since human stem cells could also be used to test new drugs for example. Newly constituted medications could be tested for safety on differentiated cells generated from the stem cells. Currently the cancer cell lines for examples are used to screen potential anti-tumor drugs but the availability of pluripotent stem cells would enable drug testing in a wider range of cell types: however to screen drugs effectively, the conditions must be identical when comparing different drugs. Therefore scientist will have to be able to precisely control the differentiation of stem cells into the specific cell type of which drugs will be tested. However much research needs to be done to understand the signals controlling differentiation since presently they are not fully understood. This will help to clearly and accurately identify the conditions and to consistently have identical differentiated cells for each drug being tested.

Those opposing this research propose that there are other animals that are closer to human beings like mice and primates which can be used to test the drugs instead of the use of human stem cells. However, Animal experimentation has always been used but its usage has only focused on artificially created pathology that does not consider other confounding variables. Animal experimentation studies are thus undermined by differences between human and non human anatomy physiology and pathology. These researchers argue that using animals to test on drugs to be used by humans is an inherently unsafe method to investigate human disease processes. Much resource has been wasted in the past in animal experimentation since these animals are so different from human and react differently to these drugs. Some drugs have been recalled /with drawn from the market since they have been found to have adverse effects to humans although they tested safe to animals during testing. Therefore the only sure way to test the efficacy of a drug/ medication to be used by humans is by testing with human stem cells.

In addition, human stem cells can be used in the generation of cells and tissues that could be used for cell-based therapies. For this to be achieved more stem cell research should be carried out. Currently donated organs and tissues are often used to replace ailing as well as destroyed tissues but the need for these transplantable tissues and organs is very high compared to the available supply.therefore, unless another alternative source of these organs is obtained, many lives of people could be lost who may otherwise be saved. Stem cell offers a viable alternative and thus should be supported and encouraged by all stakeholders, the church inclusive. Stem cells directed to differentiate into specific cell types offer the possibility of a renewable source of replacements cells and tissues to treat diseases including Parkinson’s and Alzheimer’s diseases, spinal cord injury stroke, burns, heart diseases, diabetes, osteoarthritis and rheumatoid arthritis. For example it may become possible to generate a health heart muscle cells in the laboratory and then transplant those cells into patients with chronic heart diseases. A preliminary research in mice and other animals has indicated that bone marrow stem cells transplanted into a damaged heart can generate heart muscle cells and successfully repopulate the heart tissue (Natalie C. Direkze et al. 21:514-520) Other recent studies in cell culture systems indicate that it may be possible to direct the differentiation of embryonic stem cells or adult bone marrow cells into heart muscle cells. However to realize all these cell- based therapies for such persistent and incapacitating diseases, scientist must be able to easily and reproducibly manipulate stem cells so that they posses the necessary characteristics for successful differentiation transplantation and engraftment (Hogen Brigid, http://www.hhml.org)

.However the opponents argues that if this research is supported it will lead to increased case of assisted reproduction such as In-vitro fertilization (IVF). Led by the Catholic Church faithful they feel that this will lead to human cloning. Cloning is defined as “the process by which one produces another being virtually genetic replies if an existing human being” they feel that these procedures are morally impermissible and should never be practiced. The church argues the conception of a child should be from a loving interpersonal sexual intercourse between a man and a woman. However the major objective of ‘stem research is not assisted reproduction or cloning but to assist scientist in identifying how undifferentiated stem cells become differentiated and generation of cells and tissues to be used for cell-based therapies.

Works cited.

James A. Thomson et al, Embryonic stem cell lines derived from human blastocysts

Science (1998) pp. 1145-11

Natalie C. Direkze et al multiple organ engraftments by bone marrow- derived

Myofibroblasts and fibroblasts in bone- marrow transplanted mice stem cells, (2003) 21:514-520

Malcolm Alison et al, plastic adult stem cells. Will they graduate from the school

Of hard knocks. Journal of cell science, (2003) pp-599-603

National research council stem cells and the future regenerative medicine (Washington

D.C national academy press 2002/3.

Hogen Brigid “advances in stem cell research” chery chase M.D Howard Hughes medical

Institute, 2000 accessed on line on 21.10.2007 http://www.hhml.org

The United States foreign relations are considered to be highly influential. In its international foreign policy, it includes military intervention and deployment as some of the most important policies, they use these policies to help countries change regimes that are oppressive to the citizens. In its policies, the United States intends to enable the people of America and the world in general benefit from a democratic, secure and prosperous environment. Their policies aim at non-proliferation of nuclear technology and hardware. It also aims at putting in place all measures that would be used to enhance the businesses conducted by Americans abroad. It also aims at protecting the American business with the international community. Furthermore it is used internationally in the business and education sector to ensure the protection of Americans who live abroad and those who are expatriates.

The American policy has been shaped over the years in an aggressive manner and this is reflected in the aggressiveness of their policies. Since its conception, it has been involved in various wars of which most of them have been against states and powers that were superior to them. After the second word war in 1945, the united states was divided between choosing the isolationist policy that it had adopted towards the world or to involve itself in the world politics. In the early 1940s, it had upset the world’s balance of power when it completely tore off the power that Germany had. Once this happened, a vacuum was created which needed to be filled and the Soviet Union and the United States strived to fill it. The interests of either power were so different such that none allowed the other to assume the superior role. This is what led to the cold war. The cold war in turn shaped the American policy for the next fifty years (Becker 1999).

However, some scholars claim that the “communist threat” was not the only determinant of how the American policy was shaped in the ensuing period after the Second World War. The reason given is that, although America is seen as being aggressive in terms of world politics, the Soviet Union could also be seen in the same way. There is however an assumption by a number of scholars that American aggression was not due to spiteful intentions but rather was due to misunderstandings that occurred. At this time, America was seen by many to be an intimidator instead of the image it tried to project of a protector.

In the 1940s, it gained the title of world superpower after it invented the atomic bomb. However, the Soviet Union also built its own atomic bombs thus diminishing America’s power and effectively removing it from the military pedestal that it was on worldwide. Both powers increased their stock of weapons of mass destruction including nuclear bombs to epic proportions. They did this under the pretext of aiming at checking the powers that each had in the world. This policy was a determent policy, which they each practiced.

During this time the American policy was aimed at retaliation for every provocation that occurred. It however saw the need to change this policy into one that could be used bearing in mind that the Soviet Union had its match in the weapons of mass destruction. The new policy that was adopted was the containment policy whose strategy would encompass an economic, political as well as a military aspect. This policy mainly targeted the third world countries that could be affected by the policies advanced by the Soviet Union

The Balance of Power system was used from 1500-1945 whereby countries that were at war would choose to either bandwagon or to balance power. Bandwagon is when weaker countries decide to join stronger countries, which seem to be able to win in the war. On the other hand, some weak countries may decide to join together to avoid being overridden by the stronger countries. By doing this, there is an equilibrium being struck and this is what is termed as the balance of power. The balance is struck once it has been ensured that there is no one country that is too powerful such that it can impose its will on others. The weaker powers join together in order to serve as checks on eh power s held by the more powerful countries.

The introduction of balancing of power as a foreign policy was introduced in the world as from the 15^th century in the Italian city-states. The period between 1500-1945 saw many coalitions formed between weaker states and stronger states so as to seek protection and empowerment in times of war. The united states established itself as a power to be reckoned with and in the period before the second world war it was seen as a power that could be counted on to bring about a balance of power. However, it preferred to adapt a policy of non-involvement and when the war started preferred not to be involved. It had already amassed a considerable amount of nuclear weapons, which it finally used in order to stop the war and defeat Germany and it allies.

When one views the world as a global community, one is then able to understand how comes there is so much interference of a states affairs by the rest of the world. States can interfere with the running of another states affairs if at all they see it as oppressing the citizen or to having a negative impact on the rest of the world. This has been displayed by the actions taken by the United States against Iraq in order to free the citizens from the oppressive rule of Saddam Hussein. Apart from this, there are international there are international organizations like the UN which go further to intervene in areas where they identify a problem. Also the non-state organizations, which are the non-governmental organizations, have been using their power to transcend over borders to assert their influence in ensuring that human rights are observed (Iriye A. 2002).

There has been a change in how the world order is controlled. The term Raison d’Etat has found new use in the current state of affairs. It is a French world that is translated to mean national interest. It can also be taken to mean the “justification of overriding state power” (Robertson D. 1986). In line with this term, the international and non-governmental organizations have the power and ability to interfere with the running of a country for the best interests of the country as a whole. Their influence extends up to the regional and local levels of a country. This has been the case in Darfur Somalia whereby UN peacekeepers have been sent to the region to reduce the war and bring about peace. It also facilitates peace talks between the warring factions (Joachim J & Locker B. 2006 March).

In the United States, the president does not make the foreign policy decisions alone. They have to be ratified by the tow thirds majority of the senate. This is because the president may make the wrong decisions and hence the need to introduce checks and balances in the powers bestowed on the chief executive. It has had different positions when it comes to diplomacy over time. It initially avoided any diplomatic ties with the world but conducted business with it. It then moved towards the formation of alliances with European and other strategic military partners and finally it has become involved in global issues. The diplomatic immunity provided to diplomats ensures that they are not sued or prosecuted in the host country instead in case of legal problems they can be expelled.

In the period ranging from 1200BC-1950AD, the negotiation skills put in place were the win-lose sort of agreement. There had to be a winner and a loser in any agreement that was arrived at in other words, one of the parties had to lose while the other one won. However during the cold war, the strategies changed to a win-win situation being advanced by both sides (Snyder S. 2002). Prior to the cold war, the dissatisfied partisan of the discussion could just walk away but during the war, none had the luxury of doing so. This was because all were after the same limited resources and could only move away from the talks after reaching an agreement.

References

1. Becker Z. 1999 Americas Approach to Foreign Policy: 1945-1985 Retrieved on 20^th October 2007 from

http://www.publishit.com/Authors/B/Becker_Zachary/AmericasApproachTo ForeignPolicy/page 001.html

 

2. Iriye A. 2004 Global Community: The Role of International Organizations in the Making of the Contemporary World University of California Press

 

3. Joachim J. & Locher B. March 2006 Multi-Level Governance and Civil Society: Comparing Non-State Actors in International Organizations Theoretical Aspects on NGO-Participation in the United Nations and the European Union Paper presented at the annual meeting of the International Studies Associations Town & County Resort and Convention Center San Diego California USA online Retrieved on 20^th October from

http://www.allacademic.com/meta/p99717_index.html

4. Robertson D. 1986 The Penguin Dictionary of Politics London Retrieved on 20^th October from

http://www.politicsprofessor.com/politicaltheories/raison-detat.php

5. Snyder S. 2002 North Korea on the Edge Ch. 6 of Negotiating on the Edge US Institute of  Peace

What is the greatest issue of our time? The answer is climate change. The extreme effects are felt in the 2004 tsunami incidence where the whole world attention on effects of climate change was drawn. Imagine the world was a bed and layers of gases on it were blankets. These blankets would hinder or regulate the amount of sunlight that gets into the earth and that which gets out of the earth. Increasing the layers of blankets would translate into more heat being retained into the earth’s surface. Regulation of this heat is what has caused the dramatic changes in the fairly stable predictable state of weather. Weather refers to the condition of the atmosphere at a certain point and includes aspects like wind and sun. Visualize a situation where very many blankets were laid between the earth and the sun. There would be a lot of heat or temperatures that would result to melting of ice or glaciers. According to geologists the earth has a self-regulating system of operations. (Rowden-Rich, pp39)

The system ensures that there is regulated precipitation so that floods are checked. Again during winter condensation of snow is at a level equivalent to what will melt during summer. Influencing the layers of blankets will to a great effect interfere with this mechanism causing the glaciers to melt at higher rates than normal. Floods are as a result of excessive precipitation and have diverse effects on the people. Have you ever imagined that there were excessive floods and t here was nowhere to go as there is water everywhere? Property worth billions would be destroyed or rendered inaccessible interfering with business.( Keller, pp 231)

Ever wondered why butterflies are moving towards the north where there are higher attitudes? Or why there are concerns that the diversity of wildlife could decline in future? Have you ever wondered why there are long term trends towards earlier spring or why flowering and reproduction of plants and birds species has reduced its long process? All this are evidence that climate as was before has been changing. This takes us back to the issue of blankets and their layers. (Houghton, pp 250)

Improved technology has led to creation of more industries, which are responsible for the blanket gases. You must be wondering whether the remedy would be to close such industries. Industries have counter interactive importances to the economy and to the entrepreneurs. They are beneficial to man as they ensure supply of goods or services that are demanded by people but they also emit the greenhouse gases effect. I agree with Professor Diana Liverman the director of Oxford University Environmental change that “carbon offsets are an excellent way to manage emissions that we cannot reduce ourselves”. The idea of abatement is therefore very important in trying to balance the benefits and the costs. If the governments of specific countries work with clear regulations then such problems will not be faced. The Bush government has adopted mechanisms to this respect through intensive research and development plans on energy use and also through carbon taxes.

The blankets are however very important as they protect us from very minimal temperatures. Most of you must have watched the films of people arguing that climate change is fiction. You ought to know better that such claims are not true. Change is here is with us and although we cannot change our behavior at least we try to adapt to fit in well into the environment without harming it. Now that you know climate change is here and scientists argue that it is here to stay you can be part of the solution.

The adverse effects of climate change for instance the tsunami have global effects and thus call for a global approach in finding their solutions. Curbing this issue will require multiple forces to act. It needs to mind of an individual, companies and governments at large. Many people do not know the effect their actions or activities contribute to global climate change. Industries emit gases that have effects on climate. Companies would be making millions of profits but at the expense of the environment, which affects everyone. (O’Hare et al, pp230)

Most governments especially in LDC’s lack well articulated policies to control air pollution by companies. Did you know that every time you are in a traffic jam you are slowly igniting the vehicle towards disastrous uncontrolled disruptions of ecology and natural systems? Ask me how I will answer you. A research inSan Franciscoshowed that gallons of gas were lost as people were held in traffic jams. This translates to more gases being emitted into the atmosphere. To curb this public transportation, use of bicycles or one car per family would suffice (Hardy J.T 41).

Organic farming is attaining much appraisal today. This is not only because people are afraid of the crops having chemicals but due to the fact that production of fertilizers would have hazardous effects on climate. Factories that produce it emit nitric acid, which has adverse effects on climate. Coal burning produce electricity is said to contribute to global warming. I understand that electricity is a source of energy in many organizations in all sectors of economy. It is not easy to do away with this source of energy but people should conserve the energy that is already produced. If you switched off light that is not in use would be reducing the amount of energy lost.

My greatest worry is what would happen if temperatures kept rising. People are likely to loose a lot of money and property. It would affect the economy at large. The world insurance estimated that economic costs would double, as the demand for insurance services would increase. most schools have introduced a mechanism where they can instill the minds of the children the importance of being cautious with climate. Disastrous effects will occur with climate change plants and animals risks facing extinction if temperatures continue to rise. Agriculture will be affected negatively and this is a threat to food security. As precipitation increases in the higher latitude areas it would decline in the sub tropical regions.

Investment in low carbon technologies especially in the developing countries will go along way in ensuring that the climate is sage we have the power to limit the scope and severity of climate change by stabilizing emissions. The importance of recycling should not be undermined. Fast pods that pack their foods in papers are a threat to climate. This is because such papers cause deforestation whilst trees are important in regulating the carbon cycle. Natural regulatory mechanisms should be allowed to take place for benefit of all.  Type of vehicle one uses also affects the climate.

Sporty cars more fuel thus increasing the effects of climate change. We should not think that it is trendy to buy expensive sporty cars we should remember the disastrous effects likely to occur due to this act. We would all like stability and peace in our environment no one would like to recurrent of the tsunamis experience like that which happened in 2004, or the continued flooding, the next time you think of using different cars for the whole family or learning you switches on after use think of the factors discussed today and their effects on climate.

References:

The future in our hands. Climate change at a glance 2007. Retrieved on 23^rd October 2007 from http://www.unep.org/themes/climatechange/pdf/factsheets-english.pdf

Hardy J.T climate change causes effects solutions New York J. Wiley, C2003 pg 38-169.

Houghton, John Theodore. Global warming: the complete briefing 3^rd ed.Cambridge,

University, 2004 P. 120-262

O’Hare, Greg, John.sweeney and Rob.Wilby weather, climate and climate change:

Human perspectives, Harlow, Eng, New York Pearson Prentice hall. 2005 pg 168-320

Keller, Klaus.Avoiding dangerous antropogenic.interference with the climate

System.climate v 73, dec.2005:227-238

Rowden-Rich, Murry.Antartic ice &Australia Antarctic science: are they collapsing?

Energy & environment V.17 Jan 2006:37-52

Radical transformations were witnessed in the United States following a mass influx of the Jewish community evidenced in the 20^th century.

The first wave of Jewish community immigration dates back to the 19^th century between 1880 and 1920, when Jews from Eastern Europe were migrating to America alongside their Russian counterparts. Despite the big role that Jews had played in shaping the cultural norms in Eastern Europe, the danger posed to them by eminent annihilation necessitated their migration. This was the key reason behind their exodus. Despite this region being multi ethnic, the dynasty of the Russian czars had been to the detriment of this community who became the soft target by the repressive regimes. They had been secluded and alienated due to the broad differences they had with other communities largely emanating from religion and language. They had not been accepted socially and politically as Russians. The regimes were very repressive and the laws punitive to the Jews not allowing them to make a living (Takaki, Ronald, 1993).

They were also targets of hostility from the non-Jewish communities. The assassination of Czar in 1881 was the last straw that broke the camels back and could see the intensification of violence and hostility towards the Jewish community that was being falsely accused of conspiring to the assassination. Russian soldiers and other non-Jewish peasants renewed an onslaught on the Jews. This is the reason behind the movement of Jews out of Eastern Europe towards the United States in droves to escape the eminent annihilation. Thousands of Jews would escape Russia and other parts of Eastern Europe in clear defiance of the anti immigration law conveniently put in place to curb their influx out of Europe.

A look at the immigration pattern and reasons by Jews in to America reveals a great variance from those of their counterparts the Japanese, Chinese and the Irish. The Irish, for example were moving out of Ireland to escape hunger and famine that was threatening to wipe out a large portion of the community. The Irish, Japanese and the Chinese were moving out of their homes the United States in search of greener pastures and not being motivated by hostility at home.

One major difference that exists between these three groups from the Jews was that their rate of return to Eastern Europe was non-existent. The Jews had vowed to move out but not return to their homeland. They were in search of peace and tranquility in the United States and had no plans of going back. The other groups like the Chinese and the Japanese had come to the United States to make a living, hoping to repatriate back and build their motherland through repatriation. The Eastern Europe Jews also chose to remain in one area where they could carry on with their own way of life and religion. This community became close knit.

Unlike the other immigrants, they also arrived in droves, in great numbers not witnessed before. Between 1900 and 1915 over one and a half million Jews had migrated to the united state with many more landing afterwards

 

Question Two.

The United States of America has a history of discriminating against immigrants, these ranging from the Chinese Japanese and the Irish. Although the hostility faced by the Jews was not as pronounced as that of some others like the Chinese, they to were not left behind. The United States was particularly categorical about the immigration of the Chinese, even having passed an act outlawing their immigration There was a growing sense of anti Semitism spreading across the areas they chose to settle in. At the early times of the civil war, one general Ulysses S. Grant had ordered the removal of Jews from the states where the early immigrants had camped in, ranging from Mississippi and Tennessee. This was as a result of the divisions that existed between the Jewish community that settled in the north and those that settled in the south and their perceived support for against slave ownership. This however was to be retracted later by the United States president Abraham Lincoln.

The twentieth century, witnessed increased discrimination against the Jews. This discrimination was extending to areas such as employment and schools. They were not allowed to join the exclusive member clubs. They were facing quotas in the institutions of learning as well as not being allowed to possess some properties

Contrary to other minority groups that immigrated to the United States, Jews rarely had any hostility or violence turned against them. The Ku Klux Klan and hate speeches in the radio stations had heightened tension against the Jewish community during the interwar period. Of late, the African- American community poses the greatest source of discrimination, accusing the Jews of exploitation (Takaki, Ronald, 1993).

The immigration and assimilation of the Jewish community has not been a smooth fete. The interwar period was marked by a period of momentary anti-Semitism. The United States was undergoing social and economic upheavals consequenced by the Great Depression. Henry Ford is in record as having publicly and blatantly issued remarks against the Jews aimed at questioning their patriotic sense. Individuals also holding high public offices could also be heard to be issuing anti-Semitic sentiments. This would lead to the Jewish community coalescing around welfare organizations and associations for their own defense. These are some of the factors that would impede on the assimilation process of the Jewish community.

At the moment, however, intermarriages in the United States have led to intense assimilation and attitude changes from the rest of the communities. They continue to prosper, politically and economically and have become dispersed geographically, moving out of their stronghold in New York to other areas such as California.

Reference

Takaki, Ronald (1993). A Different Mirror: A History of Multicultural America. New York: Back Bay Books.

A business start-up can be formed either in any of the following forms; a partnership, sole proprietorship or a corporation. Each of the business forms above has distinct advantages and disadvantages.

Corporation

Incorporating a business leads to a separate legal entity i.e. the company and its owners are two different persons.

Advantages

Separate legal entity creates a limited liability to the owner since both the company and the owner are separate entities. Therefore, if the company incurs liabilities, it does not extend to the owners. The corporate entity can initiate legal proceedings and can be sued also.

Corporations can be listed in the stock exchange and can also issue shares and therefore can obtain capital by issuing shares as compared to sole proprietorship which ca not issue shares. A corporation can also borrow loans.

Since corporations are separate legal entities, distinct from their owners, then their existence does not depend on the owners. Corporations can continue to exist even the owner die or the business is sold off. Sole proprietorships and partnerships can cease in case of the death of owners.

Other advantages of incorporating a company include the fact that the company may be granted some tax allowances which is given to small business.

The corporations accounting year (the date of preparation of books) is determined by the company and hence the company may receive tax savings by designing their financial year to end when the taxes are lower.

Incorporation also leads to greater business for the company since other business or customers prefer to deal with companies rather that sole proprietorships or partnerships because of their perceived stability.

Disadvantages

The initial start-up and registration of the corporation is costly and includes a lot of complexities hence making partnership or sole proprietorship less expensive in this regard.

The owner is forced to file two tax returns since the company and the owner are separate legal entities. The preparation of separate tax returns increases the costs to the owner.

When borrowing a loan, the lender may demand for extra guarantee from the owner and therefore in case of default, the limited liability may not apply.

Other disadvantages include lack of tax credits to the corporations in case of losses, high costs due to increased paper work and reduced tax flexibility (Ward S Pg 3)

Sole proprietorship

This is a form of business run by a one person under his or her name or a name of their choosing. It is a simple form of business to run and set-up

Advantages

A sole proprietorship is simple to run as its operations are not huge as compared to a corporation. Hence it is less costly to operate. The sole proprietorship set-up is less expensive because it lacks all the complexities of a corporation or a partnership.

The other advantage of a sole proprietorship is that of not filing a separate tax return and therefore in case of losses, the owner can reduce his tax liability by the amount of the loss (Ward pg 1)

Disadvantages

The lack of separate legal status between the sole proprietorship and the owner will lead to unlimited liability in case of debts by the sole proprietorship and therefore the owners assets are subject to liability.

Another disadvantage is that of limited access to capital because it cannot issue shares in the stock market and even bank loans will require large collateral which the business may not have.

Partnerships

It is a legal association between two or more persons carrying out activities with the aim of making profits. A partnership is a legal entity and hence can enter in to contract etc. There are two forms of partnerships; the limited partnership and general partnership.

In the limited form, the liability of the partners is pegged on the amount contributed to the partnership. The limited partner can opt not to participate in the operations of the company.

The general partnership allows the liability of the partners to extend their personal assets also the general partner can participate in the operations of the partnership and hence can be held responsible for the operations of the partnership (Ward pg 2)

Advantages

Partnerships are not required to file separate tax re turns and therefore saves on costs to the partners.

Liabilities are shared amongst partners and therefore no one single partner can mismanage the partnership because he knows he will bear the loss.

Disadvantages

The main draw back of a partnership is the fact that the liability of the partners is unlimited in general partnership and limited to the amount contributed in limited partnership.

Recommendation

Natalie can opt for a sole proprietorship because it is easy to set up with less complicated operations. The initial start-up cost is also much lower as compared to corporation or partnership.

Accounting information

Yes. The accounting information she will require include the cost of offering the services to the customers, the cost of hiring extra staff to run the school and cost of premises (rent)

Natalie requires all these information because it will help her in decision making e.g. setting the price to charge per person or session so as to cover the costs.

The accounting information should be available regularly decisions need to be made in a timely manner.

Accounts

Asset accounts

Appliances account- for recording the appliances used in the business.

Fees account- for recording the amount charged for the services.

Liabilities account

Creditors account –to record the items taken on credit

Equity accounts

Capital account- record amount injected in to the business

Income retained- amount of profits the business made

 

Need for separate bank account

Natalie will need a separate bank account. A separate bank account will be used to deposit cash from different sources apart from the business. It will be used to pay personal expenses.

The business bank account should be separate in that Natalie will want to determine how the business is performing and by combining the cash from her personal activities with that the business, it will be difficult to do so.

Journal entries

Date                details                                                  Dr                                Cr

Nov 11                        investment a/c-common stock             500

Bank account                                                             500

To record the investment in common stock

11             expenses a/c- brochures                       95

Bank a/c                                                                      95

To record payment of expenses

14              assets a/c-baking equipment                300

Capital a/c                                                                   300

To record the capital injected into the business

16              Bank account                                      2000

Notes payable                                                             2000

To record the receipt of cash from notes

17               Asset a/c- baking equipment               900

Cash- bank a/c                                                             900

25               Bank account                                      25

Income in advance                                                      25

To record the receipt of income in advance

29              Bank a/c                                              100

Income a/c                                                                   100

To record receipt of income

30              Asset a/c –website                              600

Expenses a/c- website design                                      600

To record the creation of website

30             Insurance prepaid                                1200

Bank a/c                                                                      1200

To record prepayment of insurance premiums

Ledgers

 

Common stock a/c- investment

Balance 500

 

Notes payable a/c

Bank a/c 2000

Baking asset- investment a/c

Capital a/c 300

Cash-bank 900

 

Capital a/c

Baking asset-investment a/c-300

Income in advance a/c

Bank a/c 25

 

Prepaid insurance a/c

Bank a/c 1200

  

Bank account

Notes a/c 2000                  common stock 500

Income in advance 25       expenses a/c-brochures 95

Income a/c 100                 baking assets 900

Prepaid insurance 1200

 

 

 

Expenses- brochures a/c                  

Bank a/c 95      website a/c 600

 

 

Income a/c

Bank a/c 100

 

Website a/c

Expenses a/c 600

  

Works cited

 

Ward S, 2007. Choosing a Form of Business ownership About Inc. retrieved on 15/1/2008 from

 

http://sbinfocanada.about.com/cs/startup/a/formsbusiness.htm

 

Alco Corporate Services, 2008 Types of Businesses retrieved on 15/1/2008 from

 

http://www.alcoinc.com/Web/General%20Information/Types%20of%20Businesses.htm

Healthcare is the treatment, preventions and management of diseases. It is also the preservation of mental and physical well being. Healthcare entails palliative, prevention and curative intervention. This research paper is about health care in America. Its main focus will be to establish whether Americans have access to cheap and quality healthcare and whether patients get the attention they deserve from the physicians when they go to hospitals. This paper will try to find answers to all these questions.

Forty years after medical care and medical acts were passed, and afterClinton’s administration failed to provide health care to all parts the American health care funding system is on the verge of breaking down. The health care bill is growing six times the rate of inflation and employers, consumers and the government are finding it hard to provide free healthcare to all people. Its citizens cannot get quality health care for les. Businesses can’t afford to provide health insurance to its employees. They share the cost of hospital bills with their clients and thus forcing employees to dig deeper in their pockets.

This makes people to assume that their families will not be attacked by diseases. It is not their wish not to have health insurance cover but the problem is that they cannot afford it. About forty five million do not have access to the health insurance cover and therefore they have no other alternative but to frequent hospital emergency rooms for regular medical check ups. The government is projected to be unable to provide healthcare to its citizens if the expenditure growth rate continues to increase at the rate at which it is growing now.

According to a survey that was conducted by the Kaiser foundation and the health research and educational trust revealed how health care insurance premiums in 2004 jumped at an average of 11.2. This was an increase from 2003’s results. In 2003, the insurance premium were at an average of 13.9 percent which was more than five times the inflation rate (Mayes R., 2006)

According to the same research theUSAgovernment spends about 5,000 dollars per person in providing healthcare. This amount is twice the amount that is spent by other industrialized countries. A country likeCanadawhich is already industrialized spends 60% less when compared withAmerica’s and yet its citizens have longer life expectancies.

In 2003, the number of people without health care coverage was more than forty five million. This was an increase from that of 2002. Californiais one of the states that have so many uninsured populations. 18.2% of its population or about 6.4 million people are not covered. Working families are experiencing the increase of health care cost in double lights. The cost of paying doctor visits and for meeting the prescription has gone up beyond the Americans capabilities (www.pnhp.org)

The intention of employers to slash health care coverage is a major concern to the Americans. In fact there was a strike inCalifornia. The lack of quality health care in theUnited States of Americais as a result of lacking proper insurance programs and comprehensive quality measure. Again an American healthcare system lacks safety control mechanism that would protect frontline workers and patients.

Healthcare in the  united states(Herzlinger R.E., 2004) is provided by various legal entities which are separate and it spends more healthcare as a proportion of GDP- gross domestic product and on per capital income compared to other nations in the world. The health care cost ofAmericais projected to reach 19.6% of gross domestic product by 2016. USA is the only country that lacks government run and subsidized healthcare for all people amongst the industrialized nations about 84% of USA citizens are covered by health insurance either through employer’s efforts, their own efforts or provided by the government programs. There are some publicly funded health care programs that take care of the disabled, children, veterans and the poor. The federal law ensures public access to emergency services whether you can afford to pay or not.

In the United Nation’s top ten highest spenders who are members of the UN,USAis amongst them. In 2006, Americans without health care insurance coverage were about 16% of the whole population or about forty seven million people. The high cost of health care insurance and medical bills are the main reason for personal bankruptcy in theUnited States.

Many debates in USAabout health care touch on access and on the quality guaranteed by high sums that are spent. In 2000, the world health organization ranked USAas 37^th by overall performance, first by expenditure, 72^nd by health quality amongst the 191 countries which were analyzed in the study. The results were severely criticized by the conservatists. According to the CIA world fact book United States was ranked to position 41 in the world nations with the lowest mortality rate and 45^th for the countries with the highest life expectancy rate. As per the national health interview center for health statistics which are released annually by the centers for disease control 66% of those who were interviewed in 2006 said that they were in good health (Press Release:

June 21, 2000)

The American health care provision system is taken care of by diverse individuals and legal entities commercial, charitable and governmental entities offer services to inpatients and outpatients. This system is not fully funded but it is provided by both public and private bodies. In 2004, the private insurance paid 36% of personal health expenditures 15% were paid out of private pockets while the federal, state, and the local government paid 44%.

InUSA(Cutler D.M., 2005) there is what is called ‘ambulatory care’ this refers to the health care that is given without staying in the hospital. Majority of those who receive health care attention are out patient. There are also home health care services. These are mostly enterprises though they are run by physicians. Another health care provider is private sectors which take care of outpatients. There is medical care that is provided by personal primary care physicians who are specialists in internal medicines, family medicines and pediatric medicine. There are also subspecialty physicians who are people like cardiologists and gastroenterologists. Still under personal primary, care physicians we have non-physician like nurse, practitioners and physician helper.

InUSA, there are both private and public hospitals. The private operated hospitals are profit oriented as opposed to the public ones. The public ones are allover the country and are operated by the county government, state government, religious denominations and independent non-profit making organizations. Outpatients are provided with health care in emergency rooms and clinics but these are basically meant to provide health care to inpatients only. Hospice services are given to those who are terminally ill. They receive subsidized health care services from charities and government. These are people who are expected to live for less than six months. The prenatal family planning and “dysphasia” clinics are obstetric and gynecologic specialty clinics respectively which are government funded and are run by staffed nurses’ practitioners.

In this year, the workers who are single pay an average of 16% of insurance premiums when compared to that of for the family which is 28% but still they get additional charges in the form of co-payments and deductible. The employer pain health is subsidized by the government by exempting their contributions from taxation as income 36.7 million of those who are not insured against health risks are legal U.S citizens, 10.2 million are non-citizens this is according to the Census Bureau (Mayes R.,2005)

The provision of health care is greatly commercialized inUSA. It is “a fee for service” strategy. A patient must dig into his/her pocket to pay for all services rendered. This makes access to health care for all impossible because the poor Americans cannot afford these services.

Most of the big private companies that offer health insurance cover are Medicare and Medicaid and the Veterans administration. In 2006 for example, 38.3 low income American earners were given health insurance by Medicare and Medicaid provided to 40.3 million elderly and disabled Americans. There is also what is called the state children’s health insurance program (SCHIP) that was formed in 1997 by the federal government. It takes care of children of families that earn a lot to quality for medical aid but they cannot afford health insurance. The program is still running though it is facing funding problems.

According to the free market advocates, there is a relationship between the much the government spends in health care provision, the interventions in health care and the health care costs. Increased utilization is the main cause of increasing cost of the health care. Government intervention sometimes have unintended results for example in 1973 the US federal government passed the health maintenance organization act which was supposed to create market incentives that would lower health care costs though these health maintenance have achieved nothing so far. To the study done on market based reform policy packages, it was concluded that when market reforms are not implemented systematically with appropriate safeguards, they can cause result to more shortcomings that can solve (Coombs J.G., 2005)

The healthcare provision to Americans differs from that of White Americans to that of Black Americans, Native Americans, Asian American and Hispanics. This may be as a result of racism. Racial bias in medical care poverty, racial discrimination stress and inferiority complex may have serious consequences on health. According to the former majority leader Tom Delay (RTX) there are 47 million people who do not have health insurance but that doesn’t mean American are ever denied health care inAmerica.

InAmerica, physicians and hospital staff do more work for less pay. This drives some institutions out of business and force doctors to retire earlier than they should. These patients do not get enough attention from physicians as they deserve. About a century ago there were enough physicians in both urban and rural areas. Today, rural countries with a population of below 25,000 do not receive more physicians. There is shortage of physicians which is attributed to the social and professional isolation of rural people and is also because of well paying hospitals in the city and well equipped.

According to the American medical association, some states obstetricians and rural family physician they do not help women in delivering babies. Also high risk specialists no longer provide counseling to the traumatized or take surgery procedures. The most affected are those in rural areas.

In the recent past (Derickson A. 2005; 58) the management of health is delivery is deeply affected. Managed care such as restrictions, on physician choice, productivity requirements do reduce the time patients would spend with their physicians but according to the AM news report published in the health affairs in 2005, the access to health care and quality in is the same as that of urban areas. The study is in centrally to the widespread perception of shortage of enough physicians in rural areas. However, according to the August Medicine Report, there is shortage of medical care in rural communities. Some researchers argue that though there are fewer physicians in rural areas compared to the population does not mean that there are no enough physicians to meet the need.

InAmericaonly 30% percent of Americans get access to daily care. When Americans are compared with Dutch find it hard to access to health care at right and during the weekends. According to a report released by the national association of community health centers shown that about one in five Americans do not have access to primary care this is due to lack of shortage of health physicians.

Let me conclude this by saying that inAmericait is very hard to get cheap and quality health care. The strategy that is used inAmericais “fee-service”. So, if you do not have enough money, then you cannot get proper health care. The cost sharing of paying health insurance premiums and hospital bills, have rendered many people bankrupt. ThoughAmericais one of the big spenders in health care, the access to health care is limited. It has the lowest life expectancy rate amongst industrialized nations in the world. Also inAmericapatients do not get the attention they deserve from physicians though there are many doctors.  Those in rural areas are more affected than those in urban areas. In fact during nights and weekends it’s hard to get medical attention from doctors according to the findings.

 Reference:

Derickson A. Healthcare Security for All: Dreams of Universal Healthcare in America.      John.HopkinsUniversity Press, 2005

Herzlinger R.E. Consumer Driven Healthcare: implications for Providers, Payers and         policy makers. Jossey-Bass, 2004

Mayes R. Universal Coverage: The Elusive Quest for National Heath Insurance.   University ofMichigan Press, 2005

Press Release: World health organizations assess the world’s health system. WHO/44        June 21, 2000.

Cutler D.M. Your money or Your life: Strong Medicine for America’s Healthcare System.OxfordUniversityPress,USA; 2005

Coombs J.G. Rise and fall of HMOs: University ofWisconsin Press, 2005

www.pnhp.org: Physicians for a National Health program-Healthcare is a Human Rights

Food Stamp Usage

The United States Food Stamp Program is a federal assistance program that makes food items available, accessible and affordable to low income people living in theUnited States. Food stamp program as laid in the implementation policy aims at assisting low-income households in obtaining adequate and nutritious diets. The program rests on the assumption that households with restricted incomes may deny on food purchases and live on diets that are inadequate in quantity and quality. Food stamps are used not only for increasing food but also as income maintenance.

In addition, Food Stamp Program (FSP) makes nutritious food more readily available. Most of the food items provided are fortified and enriched with vitamins and minerals ensuring that the foods available to poor families are more than adequately nutritious. According to the study carried in theUniversityofMarylandin 2002, individuals in food stamp program differed significantly from those living in non-recipient households in income maintenance as well as nutritional quality of the food they consumed. Therefore, most of the households in FSP rarely slid back into poverty or re-enrolled in to welfare programs as it were evidenced in those who were not in the program.

The critics of the Food Stamp Programs have argued that these programs have encouraged unhealthy eating habits as well as extravagant spending on food items resulting into malnutrition and other food related illnesses in the majority of the residents of theUnited States. However, a study conducted by the United States Department of Agriculture (USDA) on the effects of food stamp purchases have found out that  program participants in a larger extent spend more of their income in the purchase of fruits vegetables and healthy foods than low income consumers who do not participate in the program(Rossi, peter H. 1998).

Reference

Rossi, peter H. (1998). Feeding The Poor: Assessing Federal Food Aid.Washington: AEI

Press.

Income statement

The company was established in the mid 19^th century (precisely in the 1860s) as a milling company. The establishment of General Mills changed the way flour was manufactured with the introduction of flour with better baking abilities which showed the company’s innovativeness even at its inception years.

A century later, the company added to its product range of children’s products including Play- Doh, Easy Bake Ovens, Spiro graph, Monopoly and Next balls with the company also partnering with Betty Crocker, Bullwinkle, the Lone Ranger as well as Pillsbury doughboy. These are American most remembered icons.

In 1930s, the company was sponsoring baseball through its trusted brand the Wheaties. This sponsorship led to the labeling of the Wheaties brand as the breakfast of champions with one of the company’s baseball announcer Ronald ‘Dutch’ Reagan being chosen the best announcer in 1937. This opened doors for him from an announcer, actor to being the president of the country.

The company is also credited with great innovation like theAlvin-a three person submarine which was used in the rescue mission when Titanic sank in 1985

The company has however, focused on food with its mantra being ensuring a healthier, easy and rich living.

As seen above, the company has focused on food production with its presence being felt in over 100 countries which has helped the company achieve the number six position in the world.

The company trades in well known global brands like Green giant vegetable, Old El Paso Mexican food and Haagen- Dazs ice cream

Back home, the company sells Yoplait yogurt, Cheerios, Wheaties and Big G cereals

The company also deals in local products e.g. Diablitos meat speared inVenezuela,Latinapasta inAustraliaand La Saltena dough inArgentina.

Basically, the company trades in the following business lines

Baking products under the names Betty Crocker dessert mixes, Cakes and Frostings, Bisquick baking mixes and Gold medal flour.

The big G cereals brands include Cheerios, Wheaties and Lucky-charms which are ready to eat.

Meals that the company manufactures trade under Helper dinner Kits, Betty Crocker potato mixes, Progresso soups, Green giant vegetables and meal starters and old El Paso Mexican foods brand names.

Under the organic food business, the company has Carcadian Farm and Muir Glen

The company’s Pillsbury business line deals with refrigerated products which include Pillsbury home baked classics, Pillsbury frozen breakfast items and Totino’s frozen pizza and snacks.

The snack category includes Fruit roll-ups, Chex mix snacks, Pop secret popcorn, Nature valley and Bugle brand,

Under the yogurt business line, brands like Yoplait Go-Gurt andColomboare traded.

The bakeries and Food services line include products like baked, unbaked dough product sold on cafeteria, convenience states and restaurants.

Under the international brands are the Haagen-Dazs ice cream Pillsbury, Betty Crocker desserts and mixes, Green giant vegetables, Old El Paso foods and other localized products.

The company has also formed joint ventures with Nestle, DuPont and the Suntory and Takanashi dairy.

The company facts

General mills name

http://www.generalmills.com/officialwebsite

Food-industry

Traded in NYSE –GIS (ticker symbol)

The head office isMinneapolis,MN)

Review income statement

a) Gross profit rate, profit margin ratios and trends for 3 years

Gross profit margin

= Gross profit

Sales

$m                               $m                                           $m

2007                            2006                                        2005

=4487                          4167                                        3982

12442=36.06%          11,712=35.58%                       11,308=35.21%

The gross profit margin rate has been increasing over the last 3 financial years which means that company’s profitability has been increasing. In 2005 the gross profit margin rate was 35.21% increasing to 53.58% and 36.06% in year 2007.

Profit margins

=net profit

Sales

$m                               $m                               $m

2007                            2006                            2005

=1144                               1090                            1240

12,444 =9.31%                11,719=9.31%            11308=10.97%

The profit margins have been dropping and this shows that the expenses have been increasing. The gross profit margin, as seen above, has been increased and therefore it is expected that the net profit margins should have increased but that is not the case

The margin ratios decreased from 10.97 % in 2005, 9.31% in 2006 and to 9.19% in 2007.

 

 

b) % increasing in sales and net profit for years 2006/2005 and 2007/2006.

 

 

% increase in sales

2007/2006                                           2006/2007

12.442-11,712                                     11712-11308

11712 =6.23%                                     11308 =3.57%

 

 

%charge in net profit

2007/2006                               2006/2005

=1144-1090                             1090-1240 = 12.1%

Increase in net sales

The introduction of new products of more than 400 contributed to the increase in sales of the company.

The company was able to increase in sales in year 2007 through the introduction of new channels and also due to the increase in demand of international markets.

Another reason for the improved sales of the company was due to get rejuvenated interest in products like Big G to cereals and Pillsbury in theUSAmarket in year 2007.

In the 2007, sales increase was largely due to the increase in sales units both local and international markets with pricing strategies and good product mix being another factor.

The foreign exchange currency charges which favored the company also contributed to the increase in sales

 

 

 

Changes in income

One of the business lines- the joint-ventures earnings increased in year 2007. Part of the net income in year 2006 and 2007 were reduced by the restructuring costs that were incurred during those two financial years.

Inflation is another factor that has caused the profit margin to reduce with restructuring costs incurred by the company leading to the reduced net profits. (Page 35 annual reports 2007)

The net income in 2006 decreased primarily due to net benefits gains on divestitures and debt repurchase costs in the year 2005

Review of the balance sheet

a) Current and debt ratios

Current ratio

Current ratio measures the ability of the company to meet its present short term obligations e.g. creditors, overdrafts etc. The recommended current ratio is at least 2:1 i.e. current assets 2 to current liabilities 1.

Current ratio = current assets

Current liabilities

$m                   $m                   $m                   $m

2007                2006                2005                2004

3054                3041                3055                3215

5845=0.522     6138 =0.495    4184 = 0.73       2757 = 1.167

The current ratio for financial year 2006 is 0.522 up from 0.495 in year 2005. The rates however are far below the recommended 2:1. The trend is positive i.e. the ratio improved for the last 3 years.

Reasons

One of the reasons for the recent positive trend is due to the fact that most of the current liabilities have been decreasing with the most of the net assets also increasing.

Debt ratio

It shows the level of gearing i.e. the amount of debt that is used in the company’s balance sheet. It also shows the amount of debt that is used in the operations of the company.

The formula for the debt to assets ratio is as follows;

Debt ratio = total debt

Total assets

$m                   $m                   $m                   $m

2007                2006                2005                2004

(1734+3218)   (2131+2415)   (1638+4255)   (233+7410)

18184=0.27     18075=0.25     18066=0.33     18448=0.41

The general trend over the 4 years from 2004 to 2007 has been decreasing which is a positive trend. Too much debt in the company’s books may create cash flow problems due to the high interest payments to be made by the company.

Reasons

The rate of debt to assets ratio has been dropping due to the reduced debt use by the company over the period under review.

The total amount of debt has reduced from $ 7643 million in 2004 to $ 4950 million in 2007.

 

 

b) Inventory costing and depreciation of plant assets

All inventory except Grain stock of the company in theUSAare carried at the lower of cost using Last-in-First out (LIFO)

Grain stock derivatives and all cash based contracts are valued at market price with any decrease or increment being recorded in the income statement.

Stocks outside theUSAare valued at First-in-First-out (FIFO) or at market rates.

Shipping costs on sales are recorded as part of the cost of goods sold and recorded when the product is shipped to the buyer.

Depreciation

The depreciation on plant (building equipment and any capitalized cost) is depreciated using the straight line method.

Buildings are depreciated over a range of 40-50 years while equipments, furniture, and software are depreciated over a period of between 3 to 15 years.

Any fully depreciated assets are still recorded in the books until disposed off with any gain or loss on disposal being shown as profits

A part from depreciation assets are also periodically reviewed for impairment.

c) Preferred or common stock

The company has five million authorized preferred stock, which has not been issued and with par value of zero.

The company has 502 million common stock issued of par value $ 0.0996

When multiplied with the par value, the value of common stock is equal to the one recorded in the balance sheet (502 million x 0.0996)

 

d) Account receivable

2007                                    2006

953,000,000                            912,000,000

Allowance for doubtful accounts

16,000,000                              18,000,000

Gross receivable 969,000,000                         930,000,000

% of doubtful receivable

=16000000                  18000,000

969,000,000                930,000,000

=1.65%                        =1.94%

(Page 83 of 2007 Annual Report note 17)

Part 3

a) Cash flow from operating activities

$m                   $m                   $m

2007                2006                2005

Net cash from operating activities      1765                1848                1794

The cash flow from operating activities followed the same trend as that of net income

 

 

 

b) Investing activities

$m                   $m                   $m

2007                2006                2005

Net investing cash flow                      (597)                (369)                (413)

The purchase of land, building and equipment accounted for the largest movement in the investing cash flow

2007                2006                2005

Purchase of land, building equipment (460)               (360)                (434)

 

 

Another item that affected investing cash flow is the disposal of business

2007                2006                2005

____                ____                799

c) Total amount spent on capital expenditures

$m                               $m                               $m

2007                            2006                            2005

Purchase of land building &equipment 460                           360                              434

Acquisitions                                           85                             26                                ___

Investment in affiliates                         100                            1                                  1

  645                           387                               435

d) Dividend                                        $m                               $m                               $m

2007                            2006                            2005

Dividend paid                                     506                              485                              461

 

 

 

Part4

Company news and assessment

a)      The rising cost of raw materials has affected the compact’s profit margin which has forced the company to increase price of its products at the same time reducing the quantity.

If the prices of inputs continue to rise, it will reach a point where the company will have to increase the prices if its products hence affect the revenues. (The products will be expensive)

Decreasing revenues will lead to lower margins due the reduction of profits by fixed costs

Another factor that could positively affect the company’s profitability is the pricing strategy used by the company. The company products are priced almost 10% lower as compared to its main competitors-Kellogg and Ralcorp.

If the company were to increase the prices of the products, the revenues will definitely shoot up and thus increase its profit margins.

The share repurchase that the company is undertaking will reduce the number of outstanding common stock and therefore increasing the earnings per share. Higher earning per share is the aim objective of any company’s management. Better earnings also will lead to increased demand of the company’s stock and therefore rise in prices which will lead to increased market capitalization.

The shareholders equity will definitely increase as a result of increased EPS.

Product recalls like the recent recall of Totino’s and Jeno’s brands could negatively impact on the company’s profitability and image which may lead to loss of revenue and market segment. Loss of revenues will reduce the incomes of the company and therefore reduced profitability which in turn affects the earnings to stockholders (leads to less earnings being paid out to shareholders).

b)      Yes. The company’s earnings in terms of EPS have been increasing and therefore it shows the company is rewarding its investors well as the profitability rises. The return on capital invested has also been increasing and therefore it indicates the management ability to use efficiently the available resources to maximize the generation of earnings

The recent common stock shares repurchase leads to less outstanding shares and therefore with the increasing profitability it means that the shareholders will earn more.

Based on dividends per share and the expected fore casts, the company’s dividends pay outs will increase and therefore holding shares of such a company means better returns.

Another factor that could also entice any investor is the share price appreciation which recently has been rising. Based on the projected forecasts, the company’s share price is expected to rise and therefore, investors will benefit from capital appreciation.

Based on al of the above estimates and news I would invest in the company.

c) Yes. I would lend money to the company for the following reasons.

There payment history of the company is good. The company has not defaulted on its repayments of the loans the company has.

The notes payable yield has increased from the 2006 figures, and this, therefore indicates the high returns expected on any of the company’s notes.

The company’s debt to asset ratio has decreased from 41% in 2004 to 27% in 2007. This indicates less dependency as debt capital as compared to total assets therefore reduced financial risks and risk of default because the debt amount is lower.

Reference:

http://investing.businessweek.com/businessweek/research/stocks/news/article.asp?docKey=600-200711021112KRTRIB__BUSNEWS_26932-1N82GNFBQMN5SFJPURLTJN2QGQ&timestamp=11/02/2007%2011:12%20AM%20ET&headline=Totino%27s%2C%20Jeno%27s%20pizzas%20recalled%3B%20E.%20coli%20feared%20%5BStar%20Tribune%2C%20Minneapolis%5D&docSource=Knight%20Ridder/Tribune&provider=ACQUIREMEDIA&realtedsyms=%7CUS%3BGIS&symbol=GIS

http://media.corporate-ir.net/media_files/irol/74/74271/GIS_AR07.pdf

http://www.cnbc.com/id/20866861/

http://www.marketwatch.com/news/story/general-mills-profit-top-wall/story.aspx?guid=%7B4C384701-52AD-4502-B33F-AA6E79004D0A%7D

http://www.generalmills.com/corporate/company/overview.aspx

http://www.nndb.com/company/720/000053561/