Disney & Lucas Film

Table of Contents Executive Summary| i| Introduction | 1| Marvel Industry Analysis| 1| Disney Industry Analysis| 3| Marvel Company Analysis| 4| SWOT Analysis| 6| Valuation| 6| Disney Company Analysis | 7| Share Price Analysis| 10| Examination of the Premium| 12| Takeover Overview, Methods and Tactics| 14| Analyst, Media and Legal Reaction| 16| Recommendation and Conclusion| 17| References| 19| Appendices| 22| , increased pressure from eBook innovation and internet piracy. As such, this industry grew an estimated 2. 50% from 2008 to 2009 and maintained a Compounded Annual Growth Rate (CAGR) of 5. 4% from 2000-2009 (Jackson, 2011). Licensing Marvel’s second major unit of operation consist of its large licensing business. Marvel licenses the use of its various characters to gaming, movie, toy and television show producers alike. This market is primarily driven by trademark and character licensing. As of 2007, Intellectual Property (IP) licensing represented a $USD 30 Billion mark et in the United States (U. S. ) alone (IBISWorld Licensing, 2012). IP licensing exhibited constant growth. However, in 2008 it incurred a slight contraction of 3. 4% due to the global financial crisis.As well, from 2000-2008 it had a CAGR of 5. 09%. Further, character and trademark licensing represented more than 40. 0% of the total licensing market for 2012. The IP Licensing market is considered to be moderately aggregated with Disney acting as the industry leader (after its acquisition of Marvel) with just over 10. 50% of market share (IBISWorld Licensing, 2012). However, the industry did exhibit lacklustre performance in 2009, (down almost 10. 00%) from its 2007 high. Film Production Marvel’s final major operational segment consists of its film production operations.Generally, the industry has consistently outperformed the market (CAGR 5. 80% from 2000-2009) and as of 2009 represented a $USD 118 Billion dollar market in the U. S. (Thomson ONE, 2012). The industry is highl y consolidated with the top 10 studios (Disney being in second place), representing over 70. 00% of the market. (Nash, 2012). The changing nature of consumer entertainment consumption is gradually eroding various industry segments such as DVD sales and DVD rentals. However, this has been compensated for by the adoption of other viewing alternatives like: pay per view and direct broadcast television (Thomson ONE, 2012).Moreover, have managed to impose price increases on consumers. Thus, allowing them to earn $USD 2. 5 Billion more in 2009 than in 2001 despite lower ticket sale volume for the same comparable period. (Nash, 2012). The film industry has also proven to be resistant to the economic downturns with moderate growth during the recessionary slumps of: 2001, 2008 and 2009 (Thomson ONE, 2012). ————————————————- Disney Industry Analysis Disney operates in two major segm ents: licensing and entertainment. These segments are similar to the ones Marvel operates in.However, Disney also incorporates theme parks into its operations, thus differing from Marvel (Disney Financial Report, 2008). It should also be noted that Disney media services go well beyond simply producing children’s shows and films. They own several studios and until 2009 owned ABC (Thomson ONE, 2012). It can be stated that, the two corporations with regards to their fictional character businesses, target distinct customer bases with respect to gender, but target similar customer bases with respect to age. Disney primarily targets oung children and teenage girls, whereas Marvel targets young adult males and teenage boys. Theme Parks Disney is the leader in the theme-park market; with all of the top 5 theme parks in the world belonging to this company. In 2009, although most theme parks experienced significant decreases in customer presence, Disney managed to actually increase att endance through appealing to local market and offering loyalty programs (AECOM, 2009). Over 185 Million people attended one of the top 25 theme parks in the world in 2009 (119 Million in the U. S).Attendance showed remarkable resilience in America with the top 20 parks in the U. S only losing a fraction of their attendance from their 2007 high, despite the financial crisis. (AECOM, 2009). The $USD 10. 70 Billion change significantly over the 3 year period. Net income quadrupled from 2006 to 2008 reaching an all time high of $USD 205 Million in 2008. Further, diluted earnings per share (EPS) growth exhibited similar performance, indicating no extraordinary abnormalities in executive compensation or share issuance (Marvel Annual Report, 2008).The company managed to decrease its total liabilities by over $90 Million from 2007 to 2008. As well, Marvel significantly bolstered its cash reserves from $USD 30 Million to $USD 105 Million. There was also a large increase in accounts receivabl e (A/R) from $USD 28. 70 Million in 2007 to over $USD 144 Million in 2008. However, given the fast growth of A/R and consistent inventory levels, this large increase warrants little concern. As well goodwill, comprises over 30% of the corporation’s assets.It must be noted that this goodwill was not accumulated via a â€Å"momentum† acquiring strategy which was adopted by Tyco (Bruner, 2005). Thus, the goodwill was accumulated in a proper manner and not for the sole purpose of continually bolstering EPS and Price-to-Earnings ratios (Marvel Annual Report, 2008). Although the debt to equity (D/E) ratio is still moderately high (1. 36), the firm did manage to significantly decrease this ratio throughout the 2007-2008 period; this was achieved by decreasing its liabilities and doubling its retained earnings.Moreover, an exorbitant $USD 251 Million cash disbursement for film inventory in 2007 contributed to the company’s significant negative cash flow for the year. if the premium paid is too high as Disney does not expect any cost-reduction or revenue-enhancement synergies from the merger (Business Insider, 2009). Moreover, analysts see the acquisition as a valuable opportunity for Disney to secure future profitable movies and contemplate the possible outcomes of movies based on Marvel’s characters combined with the animation resources of espoused by Disney and Pixar.Finally, Disney’s previous acquisition of Pixar Animation Studio was incredibly successful, both in terms of revenue generation (each Pixar movie made post merger yielded large profits) and in terms of the integration of Pixar management into the Disney family (CNBC, 2009). By incorporating over 5,000 of Marvel’s characters into Disney’s library, the media expects this merger to follow the same path and prove to be another successful acquisition story for Disney. Two days after the merger announcement, an independent blog speculated that security law had been infringed upon as a result of the deal.The report suggested that Marvel’s chief executive; Mr. Perlmutter engaged in suspicious behaviour prior to the merger. The blog stated that in February 2009, a meeting took place between the chairman of Marvel’s film division and Disney’s CEO, where they â€Å"discuss[ed] ways in which the relationship between the two companies could be extended. † Two weeks following said meeting, Mr. Perlmutter was granted 514,354 options for Marvel shares with a strike price of $USD 25. 86 per share. Three weeks later, he was granted another 750,000 options at an exercise price of $USD 23. 5 per share. The representatives of the firms met again in the beginning of June and disclosed afterwards the possibility of a merger to the other managers (Wall Street Journal, September 2009). In essence, the proximity of the dates in which Mr. Perlmutter’s was granted options renders the transaction suspicious . Although it is no t unusual for Marvel’s employees to receive options as annual com APPENDIX A – VALUATION MODEL APPENDIX B – MARVEL 2008 ANNUAL REPORT (FINANCIALS) APPENDIX C – DISNEY 2008 ANNUAL REPORT (FINANCIALS) APPENDIX D – DISNEY 2010 ANNUAL REPORT (FINANCIALS)

Memo †Investment Recommendation for Centagenetix Essay

After looking over the material regarding Centagenetix, I have a recommendation as to whether or not MPM should invest in Centagenetix. I realize that we have spent a great deal of time and resources on this project already, and that Harvard Medical School is anticipating that this deal will go forward. I also realize that backing out of the deal now could reflect badly upon MPM and upon you, but my recommendation is that MPM invest in Centagenetix at this point. The main reason is that if Centagenetix is actually able to create a product to increase human longevity, there are some major questions and concerns about first getting this product to market, as well as what conditions this product might carry for measurable efficacy and if the market will be willing to accept them. I will discuss other considerations shortly but I think that is itself a potential deal-breaker. Let us first consider the New England Centenarian Study (NECS). While it is a worthwhile and interesting study, w ith good correlations between family members and a sample pool large enough to provide preliminary findings, it still has some weaknesses. The two major ones being how geographically centric it is and the size of it. Scientists who study aging have long argued that environment and lifestyle play the largest role in longevity, but Centagenetix is setting out to see if that is incorrect: if there is in fact a heritable gene (or genes) for longevity. It would seem that in order to provide a strong argument that the study reaches beyond environment, there should be more samples from areas beyond the eight towns around Boston that the NECS used. It could also be a problem that the majority of the centenarians used had no history of smoking or obesity and were generally small in stature. Granted that using these samples, they found a linkage on chromosome 4, but this does not seem to match the homologous zones for longevity in the previously studied model organisms. There are possible correlations on other chromosomes that track with those model organisms, but the patent that they filed is for the 10 million base pair region on chromosome 4. I am also concerned that the first attempt to scale the study to a larger population resulted in a noteworthy decrease of the linkage’s strength. Scaling it up further restored the statistical strength of the linkage, but the overall strength and valuation of the IP remains in question. We also need to consider the possibility that this 10M bp region will contain genes that other groups are already studying and that the patent is not strong enough to survive a challenge. It is possible that these longevity genes will be related to insulin receptors or free radical management: two areas that several groups or companies are already studying. How strong will the IP remain when there is competition for these hypothetical genes? If that is the case, the company’s major resource will be its SNP datab ase of centenarians, which will cost at least another $10 million to get to a functional state, plus more money to expand and maintain it. I have not seen any market analysis as to how much companies will pay for access to such a database. While Millennium has a somewhat similar model, they are much more pro-active in what they offer their clients, and that is what arguably drives their profits. The database will be valuable, but just how valuable is an important question. We need to know what the likelihood is that building such a SNP database will turn a profit, who specifically would be interested in paying for its use, and how much they would pay. In addition, would Centagenetix receive any royalties or payments for products based off findings from that SNP database? These are important considerations, especially if the possibility exists that the SNP database will have to support the company for any protracted amount of time. There remains a conflict-of-interest issue with Tom Perls and Harvard. If he can be enticed away from Harvard, the study that the company is based on will potentially no longer be available. Perls will be a key founding member of Centagenetix, and is expected be motivated and incentivized to work hard. Without a stake in the company, it remains unclear if that will happen. We also need to consider that if Perls does leave Harvard, will BIDMC still allow Centagenetix the use of the NECS, or should we re-consider the proposal from Whitehead to buy them out? The value of the IP revolves strongly around the NECS and Dr. Perls’ work. There needs to be a much clearer sense as to if or how these issues will be resolved, or else MPM might own a major stake in a company that will require a much larger investment to restore the IP we have assumed they already have. Finally, I want to return to my main point: Aside from a SNP database, what is at the end of the Centagenetix pipeline? Let us assume that they do find a gene or several genes that directly relate to longevity and are not in conflict with another group or company, that they can find the function of these genes, and eventually develop a product built on that discovery. Presumably, the function of this product would be to increase longevity in humans. How would they run clinical trials for this, and how long would they take? If the measure of success is how long someone lives, might not the trials take far longer than is feasible for us to provide funding? Assume that they get past pre-clinical trials; will the FDA even allow such a product to be tested? I th ink that we need to know more about how the FDA would approach such a product, as it seems like the regulatory hurdles for this will not be what most pharmaceutical companies are accustomed to. They are not trying to treat or effect a disease state, but rather to increase longevity. Granted that Ponce de Leà ³n spent much of his life searching Florida for the Fountain of Youth, and that a product like this will appeal to the general public, there is likely to be some serious regulatory and clinical trial hurdles to get it there. We also need to consider how the medical community and public will react to such a product. It seems likely that, given how many of the subjects from the NECS lived relatively healthy lives, the product will have some stipulations about health for maximum efficacy. If the public is required to not smoke, or be obese before this product will work for them then that will significantly affect adoption. In addition, how would the medical community respond to so mething with claims of increasing longevity? I think it would be highly skeptical and cynical. There will be difficulty in both convincing doctors to prescribe it, as well as getting payers to compensate for it. This will presumably be a product that patients will take for the rest of their lives, meaning there will likely be a struggle for both adoption and compliance. The only real gauge of such a product will be how long someone lives, and it will be challenging to demonstrate proof that any increase in longevity is a direct result of Centagenetix’s product. Significant market research needs to be done that considers the varying scenarios for adoption and lifestyle changes, to see if the market size is as big as one would expect it to be. In closing, I acknowledge that other products may come out of Centagenetix that are related to actual disease states or physiological processes. It is possible that they will develop an impressive and profitable drug that is related to the longevity of the patients of the NECS and be yond. Heck, they may even discover the cure for cancer. Even so, there are far too many unknowns and uncertainties in this proposal. The strength of the IP is in question. The availability of the NECS and even Dr. Perl is uncertain. What an end product looks like and what sort of market exists for it. How much more money it will take if they need to build a SNP database to remain in business, or if they have to do another NECS-like study of their own. The risks and uncertainties are sizeable, and the question about actual market size is significant. I do not think that MPM should invest in Centagenetix at this point.

Analysis how political processes impact a Canadian industry Term Paper

Analysis how political processes impact a Canadian industry - Term Paper Example Another major contribution of the increased competitive market structure in Canadian shipping industry is the implementation of the 1985 task force recommendations on deep-sea shipping. This government amendment made the Canada shipping industry most competitive compared with other countries as the ship owners were not compelled to pay for taxes also increasing employment opportunities (Johnson 2001). This industry has few customers mainly shippers who are mainly involved with the transportation of bulky goods, the major shippers involved in this industry are importers and exporters who engage on the movement of large quantities of cargo for over long distances. The customers are provided with a highly efficient international network of shipping as the agencies are mostly global carries (Johnson 2001). The products and services of the Canadian shipping industry are mainly the movement of goods and services across Canada and other global countries. The main activity is being shipping service providers where they engage in the provision of shipping and shipping related services, this include shipping services and multimodal services. Shipping services include shipping clearance, extensive vessel containers and container fleets, provision of cargo solutions, crew change services, loading and offloading cargo, provision of warehouse facilities, chartering and brokerage. The agencies in this industry extend their services in providing railway, road and river freight as well as providing services such as container fleet management, special transport services, air freight and supply chain management and turnkey supply-chain solutions. Agencies and firms in this industry engage in tough competition through specialization on the specific products and services that they provide where specific firms and agencies engage on specialized shipping activities which results into having competitive advantage over other players in the industry most of the firms are engaging in spe cialized transport services such as reefer fleet which is the latest trend in the industry involving refrigerated containers which are transported to all the countries worldwide. The industry is considered to be dynamic as the firms compete to offer their various customers innovative and quality services that suit the needs and requirements to achieve full customer satisfaction (Johnson 2001). The growth of shipping industry in Canada is as a result of the consistent prospects for growing knowledge-based industries in Canada. Shipping industry in Canada offers a variety of goods and shipping services which are wholly a spectrum. The most significant aspect of this industry is the existing markets and the global potential markets which are constantly emerging as well as the future markets; this knowledge base has enhanced the potential growth of the opportunities as well as the expected challenges in the shipping industry. With the available types of knowledge bases including machine -readable knowledge bases which has been largely adopted operations that machines are largely involved and the expert information is passed across the industry and the firms focus on putting into practice the acquired knowledge. Secondly widely adopted knowledge base in the Canadian industry is the knowledge base analysis design where this approach allows the firms, agencies and individuals in this industry to carry out analysis and design in which a knowledge base is

International commercial law coursework Essay Example | Topics and Well Written Essays - 7500 words

International commercial law coursework - Essay Example prohibits quantitative restrictions through the imposition of quota by any contracting party, and this principle is considered to be the cornerstone of the GATT system.1 Brazil has claimed that the quota restriction has been imposed on the ground that the solar plates emit radiation, and so, presumably the restriction has been taken as a measure to protect public health and environment. As per Article XX (b) of GATT 1994, Member states have the right take such measures necessary to protect human, animal or plant life or health, provided that such measures are not arbitrary or a disguised restriction on international trade, and relate to all obligations under GATT 1994 including Article XI paragraph 1 thereof.2 Consequently, Brazil’s imposition of quota restrictions on import of solar plates would be inconsistent with WTO law unless Brazil can demonstrate that the measure is covered by Article XX of GATT 1994. Brazil cannot place reliance on Article XX of GATT, 1994 to defend t he quota restriction placed on the import of solar plates for the following reasons: a). Requirement of scientific evidence and risk assessment: In order to claim the exception under Article XX of GATT 1994, there should be sufficient scientific evidence to conclude that there exists a risk for human life or health and that the measures taken by the particular Member State are necessary in relation to the objectives pursued.3 The elaborate rules for application of the provisions of Article XX of GATT 1994, including Article XX (b) thereof, are codified under the Agreement on Sanitary and Phytosanitary Measures (â€Å"SPS Agreement†).4 As per the SPS Agreement any measure designed to protect human, plant or animal health, should be based on scientific principles and should not be applied without sufficient scientific evidence.5 The SPS Agreement also requires Member States to ensure that any such measures are based on an assessment of the risks to human, plant or animal life, employing proper

What adjective best describes and defines me Essay

What adjective best describes and defines me - Essay Example However, before delving into a personal analysis of why this word appropriately defines me, it should be considered that for purposes of this analysis, the term motivation and/or motivated will be defined as follows (per the Merriam Webster Dictionary): â€Å"to be provided with a motive or incentive for action† (Merriam Webster Dictionary 2005). It is of course understood that motivated in and of itself is not an effective solitary definition of who I am and how my personality is exhibited to others. However, as a result of analyzing myself, motivated was the singular term that I kept coming back to in seeking to find an appropriate adjective that most appropriately encapsulated who I am and how I approach life and all of the situations it offers. Though many alternative definitions necessarily exist, the term motivated, as it will be analyzed within this analysis is appropriate to defining my personality not due to the fact that it can be used in explaining behavior with regards to academic studies or relationships alone; rather, it serves as an all encompassing term that helps to define how I integrate with the world and define whether or not a given item is of worth and/or how/if I should pursue it. Whereas it is true that many people are profoundly impacted by the way in which their parents instilled values in them or the environment in which they were raised, it is my belief that the motivation that exists within me is as much a product of my own unique identity as the color of my hair or the shape of my own nose. This belief is due to the fact that I have exhibited signs of motivation from early childhood and continue to exhibit them well into adulthood. Whereas many children are briefly blinded by a particular idea and set out to pursue it for a period of time until losing interest, the same cannot be said for me with regards to reviewing my childhood. Taking my interest in music as an example, I

Profiling Essay Example | Topics and Well Written Essays - 500 words

Profiling - Essay Example What one says or does is sieved by the society through a very fine net of critical judgment, so as to analyze the flavor of racism, one-sidedness and religion in it. In such circumstances, people specially those who have close resemblance with the suspected group have to undergo immense emotional labor and have to adapt their actions and sayings as per the demand of the sensitive listeners and watchers. This does require an adjustment in the bandwidth of tolerance as (Varadarajan) has rightly depicted in his essay. People’s actions are shaped by their internal beliefs and are an outcome of their philosophies. They may or may not want to adjust their actions and reactions in accordance with the demand of the terrorism-phobic society. Emphasis on profiling is a result of spread of terrorism which has in turn, had many philosophical and spiritual impacts on the society as a whole. Thus, profiling in itself, becomes a fairly complex philosophical issue. Is profiling acceptable? If so, under what circumstances? No, profiling is not acceptable.

Photojournalism Essay Example | Topics and Well Written Essays - 1250 words

Photojournalism - Essay Example Narrative: The image adds to the clarity of events when combined with other stories and news elements and gives an insight to the person who is reading through or glancing at the pictures. Important war zones of the US such as Vietnam was an example of how photojournalists could influence public opinion. There are certain marked characteristics that distinguish photojournalists from other photographers. One of the most important distinguishing factors is their capability to make instant decisions. They are always on the move and carry all their heavy equipment with them all the while. They are alert and think with the tip of their fingers as to which frame in time has to be preserved for posterity and for the world to see. They face the same risk and dangers as any serious journalist such as when at the war front or in the middle of a rioting crowd. They also lack the option to wait and watch for the worst to pass since they have to throw themselves in to the middle of the action if they are to make any good pictures. In fact, they take more risks and face far more dangerous situations that a conventional journalist. As a descriptive term, photojournalism refers to the genre of photography that bears the distinct characteristics of that produced by photojournalists. A large number of commercial and fashion photographers today prefer to adapt this style into their works. Photojournalistic style has been widely accepted as the standard format in fashion photography as well as in event coverage such as marriages and child ceremonies. Commercial photography is keenly taking on the garbs of photojournalistic style to bring in more room for innovation as well as to increase public appeal for their works. The term photojournalism was coined by none other than the famed professor of communication studies, Cliff Edom (1907-1991), who taught at the University of Missouri School of Journalism for 29 years. He is credited with the first establishment of a professional programme for photojournalism in 1946. The practice of printing press and the growth of print journalism and the print media brought to focus the importance of the media and role of photography in media. Since written language could be manipulated to any extent whereas a photograph could not, it added to the weightage of the newly introduced genre of photography. Early news photographs required the pictures to be reconstructed by an engraver before it could be published. The battlefield pictures captured by the famous reporters such as William Simpson of the Illustrated London News and Roger Fenton had to be published as engravings. The public craved for more realistic representations of the pictures that go along with the news stories. Most newspaper companies were looking for trained photographers to be put to cover the wars and thereby report from the front, giving a new dimension to public imagination. There

Communication for Effective Leadership as seen in the movie Invictus Research Paper

Communication for Effective Leadership as seen in the movie Invictus - Research Paper Example The most important trait of leadership as portrayed by the film Invictus is being visionary. The main characters in the film Invictus are visionary. The main characters of Nelson Mandela and Francois Pienaar had a vision with them of uniting the people of South Africa. Ideally, Francois and Mandela saw possibility where many people saw impossibility. Those are the aspects of being visionary leader. Mandela and Francois understood that the only way through which their people could prosper was through unity and the best strategy was to use sports. During this period, the people of South Africa were blinded by rage and the need to revenge that they could not carry the interest of their nation in their heart (Carlin, 2010). Good leaders are good at listening and understanding the human nature. First, Mandela listened to the message in the poem Invictus. The message in this poem changed him for the better, through decision making and not through the lenses of revenge but forgiveness. Mandela in the film is focused on understanding and listening to the rivaling sides. Through listening and understanding the needs of both parties, Mandela is able to formulate a strategy that would bring satisfactory solutions to both. That is unity. Mandela then with Francois finds the best way to unite the nation and that is through the sport of rugby which initially was a divisive factor as well (p. 46). Taking risks is a leadership trait amicably portrayed by Francois in the film. President Mandela called Francois, who was then the captain of the Springboks to his office. During that time, Francois was not aware of what the meaning of the call could be. At that time of hate and separation, everybody could fear for their lives, especially when faced with the task of meeting their key opponents whom they understand well are baying for their blood. Francois however, was courageous to face Mandela which is a show of risk

Why Effective Communication Is Important in Building Positive Relationships Essay Example for Free

Why Effective Communication Is Important in Building Positive Relationships Essay Why effective communication is important in building positive relationships It is important to develop positive relationships with children, young people and adults. A Positive relationship is a relationship that benefits children and young people, and their ability to participate in and benefit from the setting. To develop this relationship we must communicate effectively. To communicate effectively we must think about how we speak to others and also how we respond to them. By communicating effectively we will be non-confusing and build up trust. This will mean that we are more likely to have open and honest communication. It is important to communicate effectively with pupils so that they feel secure and comfortable to speak to you. This may mean that they will feel comfortable telling you that they are struggling with a certain aspect of their work, that they are having troubles with another child in the class or maybe that they will disclose information about their home life. We must also be effective with our communication so we can clearly set expectations and boundaries without being confusing. If we communicate effectively with parents/carers and other adults that come into the school, we are more likely to receive their support. Ultimately this will be beneficial towards the pupils as we are more likely to have open communication with them. Effective communication with colleagues is important to make sure that we are able to share good practice and support each other. It is also important to make sure that the service you are providing is of the greatest value for the pupils, for example; if you are asked to work with a group of pupils and teach them something which you know they have already learnt. It is important that you have a relationship with the teacher where you would feel comfortable telling them that the children have already learned that specific skill, and find out if it would be more beneficial to work with a different group or to teach them something else. If we do not communicate effectively it can mean that we are likely to avoid each other. This can lead to misunderstandings, a lack of trust and bad feelings. As such we will not achieve a positive relationship and not gain any of the benefits outlined above.

Banner depicts earthly life Essay Example for Free

Banner depicts earthly life Essay Artifacts which are found in burial shrines and in tombs are often rich with cultural and religious imagery. Not only are the types of artifacts which are selected to be enshrined within a given tomb of significance for inferring historical and cultural information, but the aesthetics evident in the individual items themselves can be studied in order to discover important cultural, religious, and historical information. Such is certainly the case regarding the silk funeral banner known as the name banner which was uncovered as part of the Mawangdui tomb of the Marquisite. This banner, which is shaped like a T depicts a Chinese astrological configuration of the cosmos (including the afterlife) which can be understood as being current in the Han Dynasty. The top of the T section of the banner shows heaven while the middle section of the banner depicts earthly life. One interesting aspect of the sectional representation is that certain figures travel through the sections. There are angels of heavenly entities who descend to carry Lady Dai to heaven. The images of the banner suggest a cosmos in constant motion, a dynamic interdimensional universe which is both physical and spiritual in nature. Also depicted on the silk banner are images if Lady Dais earthly family, who perform rituals for her safe-passage in the afterlife. The funeral banner indicates a culture which believed in both life-after-death adn in the efficacy of ritual and prayer. There is a graceful harmony present in the banner which suggests that Chinese culture at the time of the Han Dynasty had a vision of life and death which was seamless and that death was viewed as a continuation of life and life as a prelude to death. Viewed this way, the banner is an uplifting and spiritually exalting work of art, one which offers a dramatically different view of life and death than is prevalent in the Western world.

Curriculum Steiner Montessori

Curriculum Steiner Montessori Introduction As with most things in education, there is no agreed definition of ‘curriculum’. The way we understand and theorise it has altered over the years. A useful starting point for us here might be the definition offered by John Kerr and taken up by Vic Kelly in his standard work on the subject. Kerr (Kelly 1999, p.10) defines curriculum as ‘All the learning which is planned and guided by school, whether it is carried on in groups or individually, inside or outside school.’ There are many theorists who have studied child development and have designed curriculum’s from their own theories which they think will offer the best learning environment. This report will only examine three of various current curricula but offers an insight of how there is no real right or wrong way of how a child learns. The report will take a look at the ‘Steiner Method’, the ‘Montessori Method’, and finally it will discuss the ‘High Scope Method’, a more recently developed method. It will also provide examples on how some of the ideas of these methods are being incorporated into other childcare settings and curriculums. The Steiner Method There is over eight hundred Steiner schools world wide. The Steiner method is based on the philosophies of Rudolf Steiner and the education emphasises personal responsibility and social awareness. The central aim of the education is to equip young people emotionally, spiritually and intellectually, not only to meet the future but to play an important part in shaping it. According to Steiner’s philosophy, man is a threefold being of spirit, soul, and body whose capacities unfold in three developmental stages on the path to adulthood: early childhood, middle childhood, and adolescence. Steiner education differs from the mainstream in a number of ways. In a Steiner school there is no Hierarchy, teachers and parents work along together. Children do not start formal education until they are six or seven years old and they then stay with the same teacher for seven years. The teacher works with the student’s parents, often visiting the family home to allow parental involvement. Classrooms are filled with natural and organic materials. In a Steiner nursery, children typically play with simple unfinished, wooden toys rather than bright plastic ones, to allow their imaginations to develop. A Steiner classroom would have few books and few computers. The Steiner philosophy dictates that screen images hinder the development of thought and imagination. Colour is important to Steiners educational philosophy for helping childrens imagination to thrive so pupils are instructed carefully as to how to proceed through the colour spectrum (Lewis 2001). The huge difference between the Steiner method and other methods is that learning is directed by the teacher rather than the child. There is a huge emphasis on creativity and teachers will show children how and what materials they use. Teachers stress physical development through a ritualised dance form called eurhythmy. Another primary principle of the Steiner method is children do not start reading until their adult teeth have erupted, usually around age seven, which, according to Steiner, shows the child’s readiness to start formal education. Delayed reading is one of the most controversial issues surrounding Steiner education, and there is concern from some educators that children may miss out on their literacy and reading â€Å"windows† (Mogensen 2004). The Steiner method is one that is hugely different to other methods used in Nurseries and schools; therefore it is sometimes difficult to see similarities in other educational institutions. However you can see similar theories in the Montessori Method. The use of natural materials and the calm setting is one of the main principles that link the two methods. I have seen this in place at a Montessori primary school. The school was very quiet, and lots of toys and learning materials were made of wood and other natural materials. The school also adopted some of the creative ideas that Steiner follow. They let the children make their own story books instead of reading published books with ‘ready-made’ images, which encourages the child to use their imagination more widely. I think this is a great idea, as children are not tainted by a particular image of a person, animal, object or environment. Kettle Nursery, who follow a 3-5 curriculum, hold regular meetings with parents to inform them of their child’s development, and they also give parents opportunities to observe their child in the nursery. This promotes parental involvement, which is another of Steiner’s main principles. The Montessori Method The Montessori Method is an educational method for children, based on theories of child development originated by an Italian educator, Maria Montessori. The method accommodates all ages of children but it is applied primarily in preschool and elementary schools. It is an alternative type of method that harnesses the child’s natural ability to learn and is built upon the idea that children develop and think differently than adults. The Montessori Method supports all aspects of the Childs personal and social development. â€Å"From the moment the child enters the classroom, each step in his education is seen as a progressive building block, ultimately forming the whole person, in the emergence from childhood to adulthood. All focus is on the needs of the child† (Hainstock 1997, p.xiii). One distinguishing feature of the Montessori at the preschool age is that children direct their own learning, choosing among the sections of a well structured and stocked classroom including practical life, sensorial, Language, Math, Geography, Science and Art. The â€Å"Practical Life† area is especially for the very young child and teaches them how to care for themselves and their environment. Here, a child will learn to dress themselves, to pour, to wash a table, and to properly wash their hands, among other things. The â€Å"Sensorial† area allows them to use their senses to learn about the world. Here, a child will learn to judge different heights, lengths, weights, colors, sounds, smells, shapes, and textures. The language, math, geography and science areas provide a child with aids for their intellectual development. Exercises in body movement assist their physical development and their awareness of their body and what it can do. Many Montessori schools add such areas as music, art, dancing, sewing, wood-working and foreign languages to further enrich a child’s total development (Montessori 1912). In a Montessori school, a child teaches himself through their use of the specially designed Montessori materials. These are attractive, generally simple, child-sized materials that are self-correcting, that is, if a child makes an error, they can see it by looking at the material itself in this way; no adult is needed to point out their mistake and perhaps injure their self-esteem. The child learns to work alone and with others in a Montessori school. A child learns to follow the class â€Å"ground rules† and may often remind other children to follow them as well. Because they can choose their own work and do it at their own pace, a child has many opportunities for success; the Montessori classroom is non-competitive. They will also have access to plants and animals and will help care for them. The Montessori classroom is an attractive place in which a child can be free from adult domination and can discover their world and build their mind and body. The Montessori Method is unique. It is based on a sensible balance between freedom and structure specifically designed for the young child. It provides a pleasant environment with carefully devised materials that meet the child’s natural needs. It provides the overall guidance of a thoroughly trained teacher. The role of the teacher is to introduce children to materials and remain a â€Å"silent presence† (Montessori 1912, p.371) in the classroom. Montessori gives a child a strong basis, in their most formative years, for developing into a well-rounded, responsible, happy and fulfilled adult. From my experience in Kettle nursery, I can see how the curriculum incorporates some of the ideas that the Montessori Method follows. For instance, the children are fully encouraged to do things for themselves, and lead their own play and learning. The adult is to only serve as an assistant by supporting and extending their learning through play. They are also encouraged to clean up after themselves; washing up their snack dishes, cleaning the tables and tidying away materials once they have finished using them this is a very similar idea to the Montessori’s practical life idea. Another activity that allows children to experience practical life is when as soon as they enter the nursery they are expected to remove their outside clothing and shoes themselves, and at the end of the day they are expected to put it back on themselves. The High Scope Method The High Scope curriculum was developed in the United States of America in the 1960’s. It is one of the most common methods used there and in some other countries. The idea behind High Scope is that children should be involved actively in their own learning. The adults working with the children should see themselves more as facilitators than supervisors. The High Scope method is an â€Å"active learning† approach. This means students have direct hands on experience with people, objects, events and ideas. Children’s interests and choices are at the heart of High Scope based programs. They construct their own knowledge through interactions with the world and the people around them. Children take the first step in the learning process by making choices and following through on their plans and decisions. Teachers and parents offer physical, emotional and intellectual support. In active learning settings adults expand children’s thinking with diverse materials and nurturing interactions. High Scope has unique features that differentiate it from other early childhood programs. One is the daily plan-do-review sequence. Research shows that planning and reviewing are the two components of the program day most positively and significantly associated with children’s scores on measurements of developmental progress. This three-part sequence is unique to the High/Scope approach. It includes a short small group discussion during which children plan what they want to do during work time (the area to visit, materials to use and friends to play with). They are then given to time to carry out their plans and then they meet up again for another group discussion for reviewing what they have done and what they have learned. In between â€Å"do† and â€Å"review† children clean up by putting away their materials or storing unfinished projects. Children are very active and purposeful during â€Å"do† time because they are pursuing activities that interest them. They may follow their initial plans but often as they become engaged their plans shift or may even change completely (High Scope Educational Research Foundation 2007). The High Scope method also operates group time. ‘Small’ group time is a chance for the children to meet with an adult to experiment with materials and solve problems. Although adults choose the activity to emphasise a key experience, children are free to use the material in any way they want during this time. ‘Large’ group time is the time where children and adults come together for movement and music activities storytelling and other activities. Children have many choices and play the role of leader. In High Scope programs adults are as active in the learning process as children. A mutual give and take relationship exists in which both groups participate as leaders and followers, speakers and listeners. Adults interact with children by sharing control with them; focusing on their strengths, forming genuine relationships with them, supporting their play ideas, and helping them resolve conflicts. Adults participate as partners in children’s activities rather than supervisors. They respect children and their choices and encourage initiative, independence, and creativity. Because adults are well trained in child development, they provide materials and plan experiences that children need to grow and learn. Children and adults spend at least half an hour outside every day enjoying vigorous and often noisy play. They are free to make large movements running, jumping, climbing swinging rolling jumping yelling-all with energy. They collect and they garden. In extreme weather they do large motor activity indoors. Transition times are the minutes between other blocks of the day including arrival and departure times. The goal is to make transitions pass smoothly since they set the stage for the next segment in the days’ schedule. They also provide meaningful opportunities themselves. Children may decide how to move across the floor on the way to small group time. With a consistent daily routine, children know what is going to take place next. It is not unusual for them to announce the next activity and initiate the transition. Snack time allows children to enjoy eating healthy food in a supportive social setting (High Scope Educational Research Foundation 2007). Some of these daily routines that happen in a high scope nursery are quite similar to other curriculums. The idea of the child leading their own learning is incorporated into the Montessori Method and the 3-5 year Curriculum. I have seen this work well at Kettle Nursery. Another important element that I have seen in working action was the importance of health. Snack time at Kettle allows children to experience a healthy eating experience; including sugar free snacks, fruits and vegetables. It seems to be that in the High Scope Method, the child’s health is a very important aspect of the curriculum, which is very similar to the 3-5 years curriculum. Kettle Nursery provides the opportunity for the children to experience play outside each day. They encourage an active lifestyle which again is very similar to High Scope. At the end of they day at Kettle Nursery, the Nursery Nurse also spends a few minutes to discuss with the children what they did that day, this is a little similar to the High Scopes idea of ‘reviewing’. References Hainstock, E. 1997. The Essential Montessori: An introduction to the woman, the writings, the method, and the movement. New York: Plume Books. High Scope Educational Research Foundation. 2007. Curriculum. [Online] Available at: http://www.highscope.org/Content.asp?ContentId=1 [accessed 24 September 2007] Kelly, A. V. 1999. The Curriculum: Theory and Practice. Thousand Oaks: Sage Publications. Lewis, G. 2001. Rudolf Steiner. [Online] Available at: http://www.freedom-in-education.co.uk/Steiner.htm [accessed 24 September 2007] Mogensen, K. 2004. Eyes Wide Open. [Online] Available at: http://www.aeufederal.org.au/Publications/AE/Atmn04pp26-30.pdf [accessed 24 September 2007] Montessori, M. 1912. The Montessori Method. [e-book] New York: Frederick A. Stokes Company. Available at: http://digital.library.upenn.edu/women/montessori/method/method.html [accessed 14 October 2007] Bibliography Scottish Executive. 2001. Curriculum Framework for children 3 to 5. Dundee: Learning and Teaching Scotland. Tanner, D. 2006. Curriculum Development: Theory into Practice. New Jersey: Prentice Hall. Maria Montessori. n.d. Maria Montessori, MD. [Online] Available at: http://www.montessori.edu/maria.html [accessed 24 September 2007]

The History and Mechanism of the Atomic Bomb :: Atomic Bombs Physics Weapons Essays

The History and Mechanism of the Atomic Bomb ----------------------- -+ Table of Contents +- ----------------------- I. The History of the Atomic Bomb ------------------------------ A). Development (The Manhattan Project) B). Detonation 1). Hiroshima 2). Nagasaki 3). Byproducts of atomic detonations 4). Blast Zones II. Nuclear Fission/Nuclear Fusion ------------------------------ A). Fission (A-Bomb) & Fusion (H-Bomb) B). U-235, U-238 and Plutonium III. The Mechanism of The Bomb ------------------------- A). Altimeter B). Air Pressure Detonator C). Detonating Head(s) D). Explosive Charge(s) E). Neutron Deflector F). Uranium & Plutonium G). Lead Shield H). Fuses IV. The Diagram of The Bomb ----------------------- A). The Uranium Bomb B). The Plutonium Bomb The History of the Atomic Bomb ------------------------------ On August 2nd 1939, just before the beginning of World War II, Albert Einstein wrote to then President Franklin D. Roosevelt. Einstein and several other scientists told Roosevelt of efforts in Nazi Germany to purify U-235 with which might in turn be used to build an atomic bomb. It was shortly thereafter that the United States Government began the serious undertaking known only then as the Manhattan Project. Simply put, the Manhattan Project was committed to expedient research and production that would produce a viable atomic bomb. The most complicated issue to be addressed was the production of ample amounts of `enriched' uranium to sustain a chain reaction. At the time, Uranium-235 was very hard to extract. In fact, the ratio of conversion from Uranium ore to Uranium metal is 500:1. An additional drawback is that the 1 part of Uranium that is finally refined from the ore consists of over 99% Uranium-238, which is practically useless for an atomic bomb. To make it even more difficult, U-235 and U-238 are precisely similar in their chemical makeup. This proved to be as much of a challenge as separating a solution of sucrose from a solution of glucose. No ordinary chemical extraction could separate the two isotopes. Only mechanical methods could effectively separate U-235 from U-238. Several scientists at Columbia University managed to solve this dilemma. A massive enrichment laboratory/plant was constructed at Oak Ridge, Tennessee. H.C. Urey, along with his associates and colleagues at Columbia University, devised a system that worked on the principle of gaseous diffusion. Following this process, Ernest O. Lawrence (inventor of the Cyclotron) at the University of California in Berkeley implemented a process involving magnetic separation of the two isotopes. Following the first two processes, a gas centrifuge was used to further separate the lighter U-235 from the heavier non-fissionable U-238 by their mass.

The Legend of the Goatman Essay example -- Urban Legends

Goatman The story I collected, entitled â€Å"Goatman,† was recounted by a nineteen year old male sophomore at the University. The person who told the story is a white male whose father is an engineer and mother stays at home. After I inquired if he knew of any local urban legends, he first told the story of Hell House; and as we both live in Ellicott City and have never actually seen this mysterious building, we decided to pay it a visit. It was a foggy night on March 21st during our school’s spring break as we slowly cruised through the back roads near the Howard and Baltimore county line. When he told me the story before we left I was not particularly nervous; however, the eerie settings added a hint of fear into the air. Unfortunately, after a long search, we were unable to locate the house and decided to return home. On our trip back he recounted another story that he had heard from a friend a few months ago, which I thought was even more exciting. The urban legend is known as â€Å"Goatman† and took place in northern Prince George’s County, the same county that University is located in: Rumor has it that back in the early 1970s, a scientist working at an agricultural research center in central Maryland was performing an experiment with goats when something went terribly wrong. He was doing tests on manipulations of goat DNA, when one of the subjects attacked and bit him. When the saliva from the goat entered the scientist’s bloodstream he immediately began undergoing changes from the goat’s DNA combining with his own. The man began to morph into a half-man, half-goat creature and escaped the lab into the nearby surrounding woods. Following this incident there have been eye-witness accounts of Goatman causing havoc aro... ... The story uses scare tactics to discourage premarital sex by adolescents, and also demonstrates society’s stereotype of women as in need of protection. The story may evolve to change over time, but the message the legend carries will most likely carry down from generation to generation just as the Goatman legend has for many years. Works Cited "Goatman (Cryptozoology)." AllExperts. 27 March 2007. http://en.allexperts.com/e/g/go/goatman_(cryptozoology).htm. "Goatman (Maryland)." Wikipedia. 31 March 2007. http://en.wikipedia.org/wiki/Goatman_%28Maryland%29. Lawson, John. "The Goatman Legend of Prince George’s County." ESortment. 2002. 1 April 2007. http://azaz.essortment.com/goatmanlegend_rhcn.htm. Livingston, William L. Jr. "GoatMan Hollow...the Legend." GoatMan Hollow. 30 March 2007. http://www.goatmanhollow.com/the_legend/the_goatman_legend_1.html.

Desiree’s Baby

Desiree's baby Kate Chopin wrote the short story â€Å"Desiree's baby† in 1892, when black people where considered second-class citizens. Even though the slaves were freed in 1865 as a directly consequence of the north states victory at the civil war, racial segregation were at it highest, particular because of the â€Å"Jim Crow† laws. Black people were free – but their opportunities were not good. Even tough many new schools and churches were built for the black people, racism were a big sinner and black people were treated very bad – especially in the south states.Miscegenation was a cursed word, as the communities saw it as a crime and both the family and the baby were suppressed. Desiree felt that on her own body. â€Å"Desiree's baby† contains a lot of typical short story characteristics, e. g. â€Å"in media res† and an ambiguous ending – yet it differs on places, such as the length of the act and the number of characters â€⠀œ but Kate Chopin wrote both short stories and novels, so it's not unthinkable that she mixed the two genres here. The short story is told by an omniscient third-person narrator.It's not a limited narrator, as we hear more than one character's thoughts. E. g. in this sentence â€Å"it made her laugh to think of Desiree with a baby† one of the characters, Madame Valmonde's, inner thoughts are shared with us, while Armand bares his soul places like this â€Å"he thought Almighty God had dealt cruelly and unjustly with him; †¦ †. The main character is Desiree. She's â€Å"beautiful and gentle, affectionate and sincere – the idol of Valmonde† and an orphan, found in â€Å"the shadow of the big stone pillar† just outside Valmonde.She's adopted by the religious and kindly madame Valmonde, who believes that â€Å"Desiree had been sent to her by a beneficent Providence to be the child of her affection, seeing that she was without child of the fleshà ¢â‚¬ . Desiree's also described very gentle in her actions, e. g. with the slaves and she's madly in love with Armand, which sentences such as â€Å"when he smiled, she asked no greater blessing of God† intensely indicates – and it is, at least in the start, reciprocated. Armand is described as a very â€Å"hard† and strict person, but his love for Desiree makes him soft as butter.Their love is almost described as in a fairytale, as he fell in love with her â€Å"as if struck by a pistol shot†. He's blinded by love and even looks beyond her â€Å"obscure origin†, even though he's warned. Later, he grew even softer, as â€Å"â€Å"marriage, and later the birth of his son had softened Armand Aubigny's imperious and exacting nature greatly† – but all that changed, when it occurred to him that the baby was not white. He's a product of his time and surroundings – a â€Å"typical† south state man, who leads a cotton farm and perceives black people as second-class people. However, Madame Valmonde, is at some points ahead of her time.When Desiree wrote to her that the people were telling her that she was not white, she answered â€Å"My own Desiree: Come home to Valmonde; back to your mother who loves you. Come with your child. â€Å". Even though she gave birth to a â€Å"colored† baby, she still wishes to see and be in touch with Desiree AND the baby. That may be considered normal today, but at that time it was an enormous privilege. The setting of the story is the southern state, Louisiana, on the two plantations Valmonde and L'abri. Valmonde is the name of the family who owns the plantation, while L'abri is the French word for shelter.The reason that many French words and French sounding names appear in this story, is that Louisiana once was a French colony. The story takes place before slavery was abolished, so it's going on around the mid-nineteenth century. The community surrounding the c haracters of the story are very wealthy, as many slaves harvest the cotton at L'abri. Besides that, it is also a sign of status and money that Armand orders a â€Å"corbeille from Paris† to his wedding with Desiree, as the journey from Louisiana to Paris was incredibly long and difficult at that time.The story unfolds in the period July to August, as we hear that three months are going from the day Miss Valmonde visit Desiree to the â€Å"break up† of Desiree and Armand – and Desiree leaves Armand â€Å"an October afternoon†. One of the themes of the story is miscegenation. Kate Chopin wishes to bring the subject to the knowledge of people – to bring the topic to debate. Kate Chopin is famous for using naturalism in her work, which is a literate movement, with realistic writing, who brings social issues to debate.It's used her, as the story narrates about a white girl, giving birth to a colored child, taking the â€Å"easy† way out – disappearing, which is possible the death for her and her child. The hertz against â€Å"mixed†, and of course black, people, were something Kate Chopin wished to change and that's the issue she tried to put focus on with this short story. The story also deals with ethical and morale themes, such as the fact that it's not right to accuse people for something you're not sure about. Armand learns this the hard way, as he receives â€Å"nemesis† for his evil deed, when he discovers that it's him who's carrying the black genes. Desiree’s Baby Desiree's baby Kate Chopin wrote the short story â€Å"Desiree's baby† in 1892, when black people where considered second-class citizens. Even though the slaves were freed in 1865 as a directly consequence of the north states victory at the civil war, racial segregation were at it highest, particular because of the â€Å"Jim Crow† laws. Black people were free – but their opportunities were not good. Even tough many new schools and churches were built for the black people, racism were a big sinner and black people were treated very bad – especially in the south states.Miscegenation was a cursed word, as the communities saw it as a crime and both the family and the baby were suppressed. Desiree felt that on her own body. â€Å"Desiree's baby† contains a lot of typical short story characteristics, e. g. â€Å"in media res† and an ambiguous ending – yet it differs on places, such as the length of the act and the number of characters â€⠀œ but Kate Chopin wrote both short stories and novels, so it's not unthinkable that she mixed the two genres here. The short story is told by an omniscient third-person narrator.It's not a limited narrator, as we hear more than one character's thoughts. E. g. in this sentence â€Å"it made her laugh to think of Desiree with a baby† one of the characters, Madame Valmonde's, inner thoughts are shared with us, while Armand bares his soul places like this â€Å"he thought Almighty God had dealt cruelly and unjustly with him; †¦ †. The main character is Desiree. She's â€Å"beautiful and gentle, affectionate and sincere – the idol of Valmonde† and an orphan, found in â€Å"the shadow of the big stone pillar† just outside Valmonde.She's adopted by the religious and kindly madame Valmonde, who believes that â€Å"Desiree had been sent to her by a beneficent Providence to be the child of her affection, seeing that she was without child of the fleshà ¢â‚¬ . Desiree's also described very gentle in her actions, e. g. with the slaves and she's madly in love with Armand, which sentences such as â€Å"when he smiled, she asked no greater blessing of God† intensely indicates – and it is, at least in the start, reciprocated. Armand is described as a very â€Å"hard† and strict person, but his love for Desiree makes him soft as butter.Their love is almost described as in a fairytale, as he fell in love with her â€Å"as if struck by a pistol shot†. He's blinded by love and even looks beyond her â€Å"obscure origin†, even though he's warned. Later, he grew even softer, as â€Å"â€Å"marriage, and later the birth of his son had softened Armand Aubigny's imperious and exacting nature greatly† – but all that changed, when it occurred to him that the baby was not white. He's a product of his time and surroundings – a â€Å"typical† south state man, who leads a cotton farm and perceives black people as second-class people. However, Madame Valmonde, is at some points ahead of her time.When Desiree wrote to her that the people were telling her that she was not white, she answered â€Å"My own Desiree: Come home to Valmonde; back to your mother who loves you. Come with your child. â€Å". Even though she gave birth to a â€Å"colored† baby, she still wishes to see and be in touch with Desiree AND the baby. That may be considered normal today, but at that time it was an enormous privilege. The setting of the story is the southern state, Louisiana, on the two plantations Valmonde and L'abri. Valmonde is the name of the family who owns the plantation, while L'abri is the French word for shelter.The reason that many French words and French sounding names appear in this story, is that Louisiana once was a French colony. The story takes place before slavery was abolished, so it's going on around the mid-nineteenth century. The community surrounding the c haracters of the story are very wealthy, as many slaves harvest the cotton at L'abri. Besides that, it is also a sign of status and money that Armand orders a â€Å"corbeille from Paris† to his wedding with Desiree, as the journey from Louisiana to Paris was incredibly long and difficult at that time.The story unfolds in the period July to August, as we hear that three months are going from the day Miss Valmonde visit Desiree to the â€Å"break up† of Desiree and Armand – and Desiree leaves Armand â€Å"an October afternoon†. One of the themes of the story is miscegenation. Kate Chopin wishes to bring the subject to the knowledge of people – to bring the topic to debate. Kate Chopin is famous for using naturalism in her work, which is a literate movement, with realistic writing, who brings social issues to debate.It's used her, as the story narrates about a white girl, giving birth to a colored child, taking the â€Å"easy† way out – disappearing, which is possible the death for her and her child. The hertz against â€Å"mixed†, and of course black, people, were something Kate Chopin wished to change and that's the issue she tried to put focus on with this short story. The story also deals with ethical and morale themes, such as the fact that it's not right to accuse people for something you're not sure about. Armand learns this the hard way, as he receives â€Å"nemesis† for his evil deed, when he discovers that it's him who's carrying the black genes.

Vote For Snowball: The Kosher Porker

Tulip Serbin Plansinis Vote For Snowball: The Kosher Porker At a time when food and spirits were low, a certain candidate stepped up to the hay mound to lift up such grief and depression. In his actions and improvements to better the farm, he made the harvest more productive, and led victory through a tough battle. No one would be a greater leader than Snowball. He supported animals’ rights, a continued revolution, and productivity. Shortly after the rebellion of Mr. Jones, to signify this exciting new change to the society of human kind, Manor Farm was quickly changed to Animal Farm.By Snowball changing the name of the farm, it now indicated that this farm was run and operated by animals. Not only did this show farmers the strength of the animals, but also the effecting power they could have. Snowball’s dream was to have every farm run and operated by animals. Snowball was very persuasive. Snowball persuaded the animals with the simple sentence, which said, â€Å"Sure ly, comrades, surely there is no one among you who wants to see Jones come back† (Orwell 52)?To put his plan of a continued revolution in action, he then sent pigeons to all the neighboring farms to spread the word of the rebellion, hoping to get other animals thinking of the same idea. Also, the Beats of England song was being highly recognized and sung by animals and humans alike. Snowball was definitely a highly determined pig, and knew how to popularize his farm and its effecting power. Nothing could be more superior in a leader, than being â€Å"for the people†.Snowball was for the Animals’ Rights, and showed it prominent ways. During Old major’s speech, he came up with the idea of Animalism, where animals are highly acknowledged, and humans are shunned from the animal world. Snowball was the first pig to take any action in improving upon Animalism. Old Major had a long list of rules and regulations for the animals if a rebellion was to take place. Sn owball elaborated the long set into The 7 Commandments. The commandments were then written on the barn so that all the animals could see them.By doing this, all the animals knew what they could and couldn’t do. Every person (or animal) likes to patriotic to their cause or country, and snowball helped them raise their patriotism by making a flag. An organization or town or anything that has a leader†¦ could not be a professional name until a flag is made. By making this flag, it published and popularized again the power the farm had. Snowball also came up with very good ideas. The most important idea was the idea for the building of the windmill.In the story he said, â€Å"I do not deny that to build this would be a difficult business, but you would decrease your working time, and it would provide luxury to all animals† (Orwell 65). Snowball also liked to get involved. One example is he fought himself in the Battle of the Cowshed. By using Julius Caesar’s ta ctics he led his farm to victory. He knew how to lead animals very well. In the text he said, â€Å"War is War. The only good human being is a dead one† (Orwell 59). Snowball showed immense courage and definitely earned the animals’ respect for it.Snowball knew how to listen and treat the animals to their own wants and needs. Snowball knew how to get the â€Å"hay† rolling. Snowball was very productive. In order for the animals to have some say in the matter, he made up the idea of The Committees, which included The Egg Production Committee for the chickens, The Clean Tail Committee for the cows, and Whiter Wool Committee for the Sheep, plus many more. Although, the committees didn’t go very far, showing the animals that he (a pig) was letting the animals in the â€Å"in crowd† , showing something no other pig was able to do.Also, Snowball made the harvest successful. In the story he said, â€Å"Now, Comrades, let us make it a point of honor to ge t in the harvest more quickly than Jones and his men did† (Orwell 43)! Snowball was determined to make it a point that the animals could accomplish far more than Jones could do. By saying that quote, he got the animals excited to participate in the â€Å"challenge† of â€Å"Beat Jones in the Harvest†. Snowball also taught the animals education.Although some animals couldn’t get passed the 4th letter in the alphabet, every animal on the farm was literate. Indeed, they did beat Jones in the harvest thanks to Snowball’s supervision and Boxer’s hard work. Snowball supported animals’ rights, a continued revolution, and productivity. He also was involved in getting work done, such as fighting in the Battle of the Cowshed. He also knew how to get the work accomplished, but in a way that benefited everyone. Snowball in the end knew how to win the â€Å"popular vote† by â€Å"being for the animals†.

Has the Single Market project in Europe been a success?

Abstract The establishment of the EU’s single market was intended to create jobs and enhance prosperity. Since it was established in 1992, significant benefits have been made to the EU’s internal market and a lot of opportunities have been created. Despite this, many problems continue to exist and further changes are necessary if the objectives of the EU are to be fully realised (European Commission, 2012: 1). Introduction The idea behind the European Union’s (EU) single market was to treat the EU as one territory so that the free movement of people, goods, money and services could be achieved (Europa, 2012: 1). The single market was established by the EU to enhance competition and trade through a system of standardised laws that apply to all Member States (Barnard, 2002: 1). This improves efficiency and gives individuals more choice when it comes to providing and attaining goods and services. The overall quality of the goods and services is increased, which is economically beneficial. The Single European Act was enacted in 1986 to establish a single market and has since been considered one of the EU’s greatest achievements (Europa, 2012: 1). This led to the abolishment of internal border controls between EU countries in 1993 and is now accessible to millions of people across 27 Member States. Restrictions to trade have been removed and individuals now receive better standards of living. EU law comprises of treaties and legislative provisions, such as Directives and Regulations that aim to secure the free movement of goods, services, people, and capital. Despite this, Member States are still responsible for social welfare and taxation, yet the EU influences the policies of Member States (Europa, 2012: 1). The single market has been successful in allowing people and businesses to move freely within the European Economic Area (EEA) and has therefore transformed the way individuals live, work and travel (Mayes and Hart, 1994: 177). The progress that has been made towards the development of the EU’s single market will be identified in this study in order to determine the extent to which it has been a success. Barriers to the free movement of goods, services, people and capital The single market was intended to remove any barriers that restrict the free movement of goods, services, people and capital. A number of different policies have therefore been implemented that seek to remove any free movement restrictions (Mayes and Hart, 1994: 5). This has significantly impacted many organisations and industries within the internal market. However, unless EU policies are conformed to by all Member States it is unlikely that greater freedom will be attained within the EU. This is often at the expense of widely accepted practices; however this is considered necessary in achieving harmonisation. It therefore seems to be important that any barriers to trade are removed and that actions likely to impact sustainable development are eradicated. Article 101 of the Treaty on the Functioning of the European Union (TFEU) (ex Article 81 EC) provides that; â€Å"all agreements between undertakings, decisions by associations of undertakings and concerted practices which may aff ect trade between Member States and which have as their object or effect the prevention, restriction or distortion of competition within the internal market† shall be strictly prohibited. Any limitations that are placed upon the freedom to trade should therefore be prohibited so as to allow for the freedom of movement to be attained. Whether this is easy to establish in practice, is a debatable subject because although substantial improvements have been made in the 20 year history of the EU, it is clear that many obstacles still need to be overcome in guaranteeing a free market (Alam, 2007: 153). Single Market and Competition The establishment of the single market within the EU provides greater opportunities to businesses by providing them with access to the world’s largest trading bloc (Gov, 2013: 1). This enhances economic activity whilst also creating healthy competition through the stimulation of business and innovation. This leads to growth and job creation as export and trade will be increased Gov, 2013: 1). Not only does this have a beneficial impact upon the economy but it also increases productivity. Consumers also benefit from a single market as competition often leads to reduced costs for products and services. This was identified by Euromove when it was pointed out that competition is one of the main driving forces of an advanced modern economy as it â€Å"gives the consumer choice, it puts downward pressure on prices, it rewards innovation and it helps to create jobs (2009: 1). Nevertheless, in order to prevent unfairness and ensure that the single market is a level playing field, the EU has introduced various rules and principles that seek to create fair competition. Such principles impose a number of burdens upon businesses within the EU, although this is considered necessary in the proper functioning of the internal market. It was evidenced by Shuibhne that the establishment of the internal market created a different focus of competition law in terms of addressing the barriers to integration created by state intervention in the market and the problems that occurred as a result of the liberalisation processes of the 1990’s† (Shuibhne, 2006: 88). Whilst the legislative framework is now developed, on-going improvements continue to be made so that rules and regulations are being properly enforced and so that businesses and consumers understand the rules that exist within the internal market. This has been happening since the internal market was first established, so as to maintain an effective operation of the single market. Some of the improvements have included; improving and enforcing single market rules, reducing the regulatory burden imposed upon businesses, and the liberalisation of certain areas including; public procurement, public services and utilities (DTI, 2002: 1). In spite of these improvements, there are still many underlying weaknesses that exist in the single market which seems to suggest that it may not be as successful as originally anticipated in the internal market strategy. Some of these weaknesses have arisen as a result of; failures by Member States to implement some of the Directives (Kennedy, 2011: 108 ), a lack of co-operation that exists between Member States, or because of inadequate enforcement (Kennedy, 2011: 108). In 1999 the internal market strategy was put forward by the European Commission which set out the aims and objectives of the establishment of the internal market. Various measures were incorporated into this strategy which sought to guarantee the proper functioning of the single market. This strategy has since been reviewed on an annual basis, though it cannot be said that the internal market is complete. Therefore, despite the fact that many obstacles have already been removed by the EU, new challenges are continually being dealt with. It has been said that companies within the EU should take full advantage of the single market model since the free movement of capital, goods, services and labour would be realised more easily. Tax issues arising from cross-border mergers and acquisitions would effectively be minimised through economic integration. This was identified by Ilzkovitz et al; â€Å"the Internal Market is a powerful instrument to promote economic integration and to increase competition within the EU and it has been the source of large macro-economic benefits† (2007: 271). Arguably, it seems as though the main objective of the Single Market is to allow competition to be obtained through the ability to trade freely within the EU. In accordance with this, it would therefore be beneficial if EU Companies took full advantage of this market so as to avoid many issues that arise from various issues including the taxation issues that result from Merger and Acquisitions (M&A) deals. Hence M&A deals are struc tured in a way that results in harsh tax liabilities and since an asset-based deal will â€Å"typically expose the seller to two levels of taxation, corporate and personal and a stock-based transaction can be unattractive to a buyer given the tax treatment of fixed asset values† (Q Finance, 2010: 1). If a company only conducts business within the single market, then they will not be exposed to such harsh tax liabilities. This encourages competition which is imperative for the advancement of the economy. However, because there are certain restrictions that exist within the single market, companies often find it difficult to expand their business in the internal market. Thus, as argued by the European Commission; â€Å"national tax systems in the EU differ so much that it can be complicated and expensive for companies to expand in the single market† (European Commission, 2011: 1). Because of these problems, a number of proposals were put forward by the Commission to eliminate these absurdities including the introduction of a single set of tax rules, also known as a Common Consolidated Corporate Tax Base (CCCTB). This would make it a lot easier and cheaper for companies to do business within the EU and as identified by Goodall; â€Å"every year the CCCTB will save businesses across the EU ˆ700 million in reduced compliance costs, and ˆ1.3 billion through consolidation† (2011: 53). The current problems that emerge from companies entering into M&A dealings would be removed and harsh tax liabilities would be avoided. Long term administrative improvements would also be made for those companies operating in multiple member states (Drysdale, 2007: 66), which is welcoming for those companies wishing to save on taxation. The freedom of movement will be likely to be obtained more easily by the implementation of a CCCTB. This will certainly encourage competition within the single market and more companies would most likely enter into M&A deals as a result. Conversely, not all agree that the CCCTB is effective, however, and as a result of this many Member States have refused to support its implementation. It is felt that a CCCTB would be a â€Å"de facto infringement of their tax sovereignty should such a Directive be written into law† (Ernst and Young, 2011: 40). This provides an example of how Member States will not implement every Directive that exists under EU and signifies how greater co-operation is needed. In spite of this, there are many drawbacks that exist within a CCCTB and it is questionable whether the tax advantages of a CCCTB outweigh the drawbacks that would arise if it was implemented. In addition, it was confirmed by the Secretary to the Treasury, Justice Greening, that the draft directive to introduce a CCCTB does not comply with the principles of subsidiarity and proportionality (Cave, 2011: 87). Furthermore, it is also unlikely that the government will agree to a proposal that might threaten or limit the UKâ €™s ability to shape its own tax policy (Cave, 2011: 87). In view of these assertions, it cannot be said that a CCCTB should be incorporated since it appears to be out of step with the principle of subsidiarity. This principle aimed to ensure that the EU only acted in instances where the proposed action could not be achieved by individual countries. Effectively, although there are many benefits of a CCCTB, there are also a significant amount of drawbacks that transpire and it seems as though the government ought to ensure that a CCCTB, if implemented, does not undermine competition, whilst also ensuring that extensive opportunities for tax avoidance are not created. It is arguable whether this can be achieved and it seems as though extra demands will in fact be placed upon corporate tax departments. Taxation Articles 25-31 and 39-60 of the Treaty on the Functioning of the European Union (TFEU) lay down the fundamental freedoms that are relevant to tax law and thus facilitate free movement of goods, services, persons and capital within the European Economic Area (EEA). Accordingly, as argued by Sypris, the changes made by the implementation of the TFEU; â€Å"influence the internal market case law of the Court of Justice, which represents a significant threat to national labour laws and practices† (2008; 219). The ECJ held in Gschwind v Finanzamt Aachen-Aubenstadt (Case C-391/97) [1999] ECR I-5451, [2001] STC 331, ECJ that direct taxation is a matter which â€Å"falls within the competence of Member States,† however, that competence must be exercised in accordance with EU law (Lee, 2010: 1473). This demonstrates how Member States no longer have complete control of their own laws and that the fundamental freedoms, enshrined under the TFEU, must also be taken into considerati on. As noted by Lee; â€Å"ever since the treaties first came into force, the fundamental freedoms have been interpreted broadly, so as to strike down domestic legal rules incompatible with an internal market† (2010: 1474). This is also exemplified under Article 26 which states that; â€Å"the Union shall adopt measures with the aim of establishing or ensuring the functioning of the internal market, in accordance with the relevant provisions of the Treaties.† Since the laws of all Member States must guarantee compliance with Treaty provisions, tax law will be affected. The ECJ’s decision in Cadbury Schweppes v Commissioners of the Inland Revenue Case C-196/04 [2006] 3 WLR 890 shows how EU law affects UK tax law. Here, it was held that the broad interpretation of the Controlled Foreign Companies (CFC) provisions were incompatible with EU law because of the restrictions that were being placed upon freedom of establishment under Article 56 of the TFEU (ex Article 49 EC). It was noted by the ECJ that â€Å"hindrance to freedom can only be justified on the ground of counteraction of tax avoidance if the legislation in question is specifically designed to exclude from a tax advantage wholly artificial arrangements aimed at circumventing national law.† Subsequent to this decision, significant amendments were made to the CFC rules under Schedule 16 of the Finance Act 2009 in order to ensure that EU law was being fully complied with. The Acceptable Distribution Policy (ADP) exemption was abolished and changes to the Income and Corporation Tax es Act 1988 (ICTA) were made by introducing a new section 751AA. This illustrates the importance of the single market and exemplified how UK tax law will be affected by the provisions contained in the EU. The same rules will also apply in relation to the other Member States, though not all agree that this is appropriate. Instead, it is argued that abuses of national law can be effectuated as a result of EU law provisions and that the legislation in question must not be used as a blanket method of justifying abuses such as tax avoidance† (Wellens, 2009: 1). In view of this, it is manifest that national courts are required to undertake a case by case approach when considering individual situations. Various harmonisation measures have been implemented by the EU to facilitate the integration into the single market, including; the merger directive, the parent/subsidiary directive and the interest and royalties directive. The Merger Directive was designed to facilitate mergers across European borders so that it would be easier for companies to engage in dealings, whilst also reducing the tax burden. This was intended to establish common rules governing the cross-border merger of companies within the EEA† (Cain, 2007: 2). It cannot be said that tax harmonisation has been created by the Directive (Bell, 2004: 1), which is again due to the relcuatnce of Member States to implement the Directive. Unless co-operation exists, the Directive cannot be fully utilised and tax harmonisation cannot be achieved. The Parent/Subsidiary Directive was designed to â€Å"grant cross-border transactions the same favourable treatment as is provided for equivalent purely domestic transactions† (Tiley, 2008: 34) and was to be applied to parent and subsidiary companies of Member States. Akin to the Merger Directive, the harmonisation of taxes was intended yet this does not appear to have been achieved as harmonisation is still lacking. Nevertheless, because companies within Member States are still being taxed on income that has been derived from substantial interests, the Directive is not being fully implemented which may be â€Å"contrary to the free movement of capital and freedom of establishment, as well as the Parent-Subsidiary Directive, because such income is as a rule exempt from taxation if derived by local parent companies† (Morgan, 2010: 18). Therefore, the extent to which these Directives are being utilised is debatable. The Interest and Royalties Directive intended to eliminate withholding tax obstacles in the area of cross-border interest and royalty payments within a group of companies (HM Revenue and Customs, 2003: 1). Under this Directive companie s are subjected to a reduced tax liability if their members dealt with each other within the EU. Nevertheless, because no single tax has been created it is questionable whether these Directives are in fact sufficient. Conclusion The establishment of the EU’s single market has brought about significant benefits for EU Member States. A large number of jobs have been created and the opportunities for individuals within the internal market have significantly increased. Regardless of this, the extent to which the objectives of the single market have been attained remains uncertain in light of the obstacles that transpire. It is often difficult to determine whether a free market is truly being achieved since there is a great deal of confliction that now exists. This can be seen in relation to the provisions contained in Article 101, which restrain the free flow of goods. This is clearly contrary the free movement provisions and the courts have been faced with much difficulty over the years as a result of this. In addition, there are many inherent difficulties that arise for companies who wish to enter the internal market and although the implementation of a Common Consolidated Corporate Tax Base (CCCTB) has been proposed, it has been said that this would create even more difficulties. Nevertheless, because taxation comes into conflict with the free movement provisions because of the fact that Member States no longer have complete control of their own laws, it seems as though a CCCTB would be beneficial. Because of these obstacles, it is thereby questionable whether the single market has been as successful as one would have hoped. References Alam, S. (2007) Sustainable Development and Free Trade: Institutional Approaches, Business & Economics, London: Routledge. Barnard, C. (2002) The Law of the Single Market: Unpacking the Premises., Oxford: Hart Publishing. Bell, S., (2011) ‘Amendments to Merger Directive: A New Dawn for Cross-Border Reorganisations?’ (2004) International Bureau of Fiscal Documentation, [Online] Available: http://www.freshfields.com/publications/pdfs/practices/dfi030401.pdf [29 April, 2014]. Bently, L. and Sherman, B. (2008) Intellectual Property Law, 3rd Edition, Oxford: OUP. Cain, B., (2007) ‘Cross-Border Mergers Directive’ 31 Companies Secretary’s Review 9, Issue 2. Correa. C. M, Intellectual Property and Competition Law: Exploring Some Issues of Relevance to Developing Countries, ICTDS, Issue Paper No 21, ICTDS Programme on IRPs and Sustainable Development, (October, 2007), [Online] Available at: http://www.iprsonline.org/resources/docs/corea_Oct07.pdf [29 March 2014]. Cave, R., (2011) ‘EU Tax Developments’ 32 Tolley’s Practical Tax Newsletter 87, Issue 11. Drysdale, D., (2007) ‘HMRC, Business and the Tax Profession – An Uneasy Relationship’ 28 Tolley’s Practical Tax Newsletter 66, Issue 9. DTI., (2002) ‘Single Market’ [Online] Available: http://webarchive.nationalarchives.gov.uk/+/http://www.dti.gov.uk/europe/pagej.html [29 April, 2014]. Ernst & Young., (2011) ‘EU: European Commission Publishes Final Common Consolidated Corporate Tax Base (CCCTB) Proposals’ News 16/03/2011 40LNB. Europa. (2012) ‘What is the Single Market’ [Online] Available: http://ec.europa.eu/internal_market/20years/singlemarket20/facts-figures/what-is-the-single-market_en.htm [30 March 2014]. European Commission. (2012) ‘The Single Market Act’ The EU Single Market, [01 April 2014]. Goodall, A., (2011) ‘EC Proposes ‘Common Tax Base’ 32 Tolley’s Practical Tax Newsletter 53, Issue 7. European Commission., (2000) ‘Communication on Services of General Interest in Europe’ 580 Final. Euromove., (2009) ‘EU Competition Policy’ [Online] Available: http://www.euromove.org.uk/index.php?id=6516 [29 April, 2014]. HM Revenue & Customs., (2003) ‘INTM400010 – EU Interest and Royalties Directive: Overview of the Directive’ [Online] Available: http://www.hmrc.gov.uk/manuals/intmanual/intm400010.htm [29 April, 2014]. Ilzkovitz, F., Dierx, V., Kovacs, V., and Sousa, N., (2007) ‘Steps Toward a Deeper Economic Integration: The Internal Market in the 21st Century; A Contribution to the Single Market Review’ European Economy, European Commission, Economic Papers, No 271, [Online] Available: http://ec.europa.eu/economy_finance/publications/publication784_en.pdf [29 April 2014]. Kennedy, T. P., (2011) European Law, Oxford University Press: Oxford. Lee, N., (2010) Revenue Law Principles and Practice, 28th Edition, London: Bloomsbury Professional. Marquis. M. (2007) ’02 (Germany) v Commission and the Exotic Mysteries of Article 81 (1) EC)’ European Law Review 29, 1-6. Mayes, D. G. and Hart, P. (1994) The Single Market Programme as a Stimulus to Change: Comparisons Between Britain and Germany, Cambridge: Cambridge University Press. Morgan, C., (2010) ‘Analysis – International Review’ 1015 Tax Journal 18. O’Loghlin. R. (2003) ‘EC Competition Rules and Free Movement Rules: An Examination of the Parallels and Their Furtherance by the ECJ Wouters Decision’ European Competition Law Review 62, 224-237. Shuibhne, N. N. (2006) Regulating the Internal Market, Edward Elgar Publishing: London. Steiner, J. and Woods, L. (2009) EU Law, 10th Edition, Oxford: OUP. Syrpis, P., (2008) ‘The Treaty of Lisbon: Much Ado†¦But About What?’ Industrial Law Journal, 37 (219), Issue 3, 219-235. The European Commission., (2011) ‘Simpler Tax Rules for Businesses’ (2011) Europa, [Online] Available: http://ec.europa.eu/news/economy/110318_1_en.htm [29 April, 2014]. Tiley, J., (2008) Revenue Law, 6th edn Hart Publishing. Wellens, R., 2009. Cadbury Schweppes and beyond: the future of the UK CFC Rules. Tax Working Papers, [online] Available at [29 March 2014]. Wesseling, R. (1999) ‘The Commission White Paper on Modernisation of EC Antitrust Law’ (20 European Competition Law Review 427, 422-427. Q Finance., (2010) ‘Structuring M&A Deals and Tax Planning’ [Online] Available: http://www.qfinance.com/mergers-and-acquisitions-checklists/structuring-m-and-a-deals-and-tax-planning [29 April, 2014].

Character Analysis: Mephistopheles

In Goethe’s Faust, Mephistopheles is presented as a servant of the Devil. His chief function is to search for corrupt men and collect their souls. Mephistopheles’ appearance to Faust signifies that Faust’s soul is in danger of damnation. Some scholars claimed that Mephistopheles, although a servant of Satan, is not entirely evil. In the third part of the play, Mephistopheles even warned Faustus not to sell his soul t Lucifer. There are indications that he even advised Faust to seek and reenter God’s favor by foregoing his unwarranted desires. In post-classical literary criticism, Mephistopheles is even depicted as a protector of souls in danger of damnation – a fallen angel who retained some good. Some scholars argued that Mephistopheles is the material manifestation of Faust’s bad conscience. He is perceived to be an angel who permitted Faust to act on endless possibilities. This limitless freedom is synonymous to a life free from God. Indeed, according to some scholars, Mephistopheles represents this limitless freedom. However, it should be noted that Mephistopheles is not merely a symbolic representation of evil. In the play, he is portrayed as a fallen angel – a servant of Satan who collects the soul of damned individuals. The traditional definition of evil is, however, retained in Mephistopheles’ character. The first scene of the play is somehow imitated from one of the most popular stories in the Bible, the story of Job. Faust is a humble teacher and doctor to the poor. He is the proof that there are still men who are truly dedicated to God. Mephistopheles approaches God and mocks Faust for his endless search for understanding. He tells God that such character is a weakness – that it is impossible to fully understand the cosmos. God allows Mephistopheles to ‘tempt’ Faust. Mephistopheles is overtly happy, presumably because he knew that he could easily sway Faust away from God. In his study table, Faust reads some commentaries on the Bible and philosophical tracts. He is deeply sad because after studying so many tracts and books, he still cannot understand the mysteries of the universe. At some point in time, he considers committing suicide. It is Easter Morning. Faust reads the first chapter of the Gospel of John. Mephistopheles then suddenly appeared disguised as a scholar. The two men talk and after which, Faust convinces him to return. . Mephistopheles then appears to Faust, this time in his true form. He offers Faust all the wonders of the world in exchange for his soul. Faust immediately agrees (believing that the soul is not immortal) on the condition that he must experience the greatest pleasure that can be possibly attained. Mephistopheles agrees. A blood pact is then signed. Note the overt traditionalism of the first chapter of the play. Contrary to post-modernist criticism of the play, Mephistopheles is depicted not only as the agent of Satan but also as the bearer of true evil. His proud stature as a fallen angel is a proof that he is fully capable of swaying men away from God. Indeed, Mephistopheles is not only Faust’s bad conscience; he is an incarnate of evil – a creature whose existence is independent from that of either Faust or his conscience.

Can Human-Animal Chimeras Aid Medical Researches

Can Human-Animal Chimeras Aid Medical Researches Chapter 1 The Science behind the Biotechnology Chimeras rely on stem cells and their ability to differentiate into the necessary cells needed by the body. It is this feature of stem cells that allow scientist to culture tissue samples and eventually produce transplantable organs. The procuration of stem cells is the subject of a controversial argument as the methodologies of some variations raises several moral and ethical issues. Human Embryonic Stem Cells (hESCs) As the name suggests, this form of stem cells are derived from human embryos. Contrary to popular belief, these cells are not obtained from eggs fertilised inside a womans body; the embryos are usually donated for research purposes by In Vitro Fertilisation Clinics, with the consent of the donors. The embryos are then suspended in a culture medium ,mirroring similar conditions to that of a mothers womb, allowing the embryo to divide into a mass of cells known as the blastocyst. The cells within the blastocyst are usually referred to as totipotent stem cells. It is here that the first ethical issue arises. The beginning of life is said to be conception or fertilisation therefore this method of obtaining stem cells can be considered as taking a life without its consent. (U.S. Department of Health and Human Services, 2016) Another limitation of hESCs includes carcinogenic risk when the culture medium is altered in order to induce differentiation of stem cells to form specialised cells such as: heart cells, lungs cells, liver cells and nerve cells. If the wrong mix of proteins or hormones are added to the stem cells theres a potential risk of mutation of DNA resulting in the production of cancerous or faulty cells. Conversely, hESCs are more accepted in the scientific community as the production of it can be done at lower cost with much more efficient differentiation and the cells produced are within a suitable HLA spectrum. [1] (Pappas, 2008) Parthenote Stem Cells It is possible however to bypass the ethical and moral issues that hESCs present, as these issues only arise if the cell is post-fertilisation. Therefore, if stem cells are extracted from an unfertilised egg, then arguably life which begins at conception or fertilisation, has not yet begun, making the use of the stem cells less controversial. However, the ethical implications have not been bypassed altogether, as it can still be argued that stem cells from unfertilised eggs do still have the potential to make a living individual. Parthenogenesis[2] allows for the egg cell to be activated without the need for a sperm. Parthenogenetic embryos will develop to the blastocyst stage and so can serve as a source of embryonic stem cells. Parthenogenetic Embryonic Stem Cells (pESCs) have been shown to have the properties of self-renewal and the capacity to generate cell derivatives from the three germ layers, confirmed by contributions to chimeric animals (Department of Animal Science, Michig an State University, East Lansing, Michigan, USA, 2006) Induced Pluripotent stem cells The process behind iPSCs was a big medical breakthrough as it allowed somatic (body) cells to be reprogrammed into regenerative cells. The formation of iPSCs require the donor to undergo shave or punch biopsies, this procedure can be done under local anesthetic and is minimally invasive so the procuration of the adult cells poses no moral or ethical predicaments. The induction of pluripotency in adult somatic cells via proteins, will produce genetical and immune-histocompatibility matches thus, lowering the chance of rejection (if used for transplantation), this also reduces the need for the patient to take immunosuppressant which can result in a compromised immune response. But this form of stem cells comes with its disadvantages, as it is a new concept the cost of production is high. Therefore this process in its current state of development is economically viable for a large population size. Furthermore, the mechanisms behind how the reprogramming factors work are unknown, this pr esents the chances of mutagenesis[3], oncogene activation risk[4], and retroviral gene delivery[5] (Pappas, 2008) Chapter 2 Potential Uses of Animal-Human Chimeras in Therapeutics Vaccinations As of 2015, there are 36.7 million people living with HIV as per WHO and UNAIDS. (WHO, 2016). The field of vaccines for diseases such as Hepatitis-B and HIV (Human Immunodeficiency Virus) have taken a heavy toll in developing countries and have faced major failures. In the hopes of improving the current situation. Human-animal chimeras, developed with a humanized immune system could be useful to study infectious diseases, including many neglected diseases. These would also serve as an important tool for the efficient testing of new vaccine candidates to streamline promising candidates for further trials in humans. (Bhan, et al., 2010). Human hematopoietic stem cells, or in laymans terms, bone marrow cells, have the unique capacity of engrafting, greatly expanding, and repopulating immunodeficient mice, with virtually all different types of human immune cells; as shown by the image above. Humanized mouse models are produced via transplantation of CD34+ stem cells and/or implantation of human tissue into immunodeficient mice. Depending on whether tissue or CD34+ cells are used and the strain of mouse, this results in mice which have a part or a complete human immune system. (Garcia, 2016) This xenografted[6] mouse is then used as a disease model[7]. This allows scientists to better understand the mechanisms behind the disease, which results in a more efficient treatment plan for those who suffer from. Hepatitis-B. Another disease model being used are primates, these are considered to be the most accurate as we share a common ancestor. Additionally, primates have the closest metabolic conditions to humans. When this model was injected with HIV-1 (via IV), HIV-2 (via vagina) and SIV (via rectum) the results were advantageous as they provided useful information for vaccine and therapeutic studies. However, the cost of producing this model is very high and raises many moral and ethical concerns; furthermore, despite having some genetic similarities, primates do have different cellular and molecular markers and the time and course of infection could vary. Chimeras are also benefiting the treatment of Japanese encephalitis. This disease is a type of viral brain infection thats spread through mosquito bites, commonly found in South-East Asia. Although theres no cure for Japanese encephalitis, it can be prevented through vaccination, which is usually only available privately (NHS, 2016). A recently developed vaccine, which is an animal-human chimera which is a mouse brain-derived, inactivated JE vaccine (MBV). In order to evaluate its efficacy case controlled studies were carried out. A randomized double-blinded study conducted in northern Thailand, using JE MBV produced in Thailand, yielded an overall effectiveness of 91%. Another trial in Taiwan revealed an effectiveness of approximately 85% when two or more doses were administered. The effectiveness of the JE vaccine in Northern Vietnam was 92.9% efficacious. (Marks, et al., 2012). Control disease progression Another therapeutic use of animal-human chimeras is the development of drugs to aid in the treatment of known diseases.The drug called Rituximab, is a chimeric antibody which means it contains portions of both human and mouse antibodies mixed together. The drug was licensed in 1997 for the treatment of NHL (Non-Hodgkins lymphoma)-a form of cancer which causes B-cells to mutate and divide abnormally. The drug targets the CD20 receptor on B-cells as this receptor is located on the surface of the cell and it doesnt mutate, move inside the cell or fall off in the life cycle of the B-cell. The drug contains the variable domain of the mouse antibody, the portion that specifically binds CD20, along with the constant domain of human antibody, the portion that recruits other components of the immune system to the target-the B-cells and so after it is administered, and a large number of tumour cells are immediately destroyed and eliminated from the body. Rituximab is also used to treat advanced rheumatoid arthritis and it has also been part of anti-rejection treatments for kidney transplants (both involve B cells). The disadvantage only that the mouse antibody was unsuitable for direct use in humans and clinical trial results varied, likely due to the differing sizes of tumors between the patients, (Speaking of Research, 2017) Chapter 3 Potential Uses of Animal-Human Chimeras in Surgery The demand for organ transplantation has rapidly increased all over the world due to the increased incidence of vital organ failure. However, the unavailability of adequate organs for transplantation procedures to meet this growing demand has resulted in a major organ crisis. In 2014, 429 patients died while on the waiting list for an organ transplant- thats up to 3 patients a day. (Knapton, 2015). Currently, the government plan on changing the organ donation system to an opt out system, which hopes to promote organ donation and increase the availability of organs. The opt-out system presumes the donors consent unless the individual expresses a refusal to become a potential donor- allowing the donor to make a free choice (Abouna, 2008). As well as increasing obtainability of organs, it also increases the likelihood of more organs found within a suitable HLA spectrum. (Department of Health and Social Care and Cabinet Office, 2017). But it can be argued that this system of obtaining organs is seen as unfair as majority of organ donors must be recently deceased (excluding kidney donors) therefore the longevity of one persons life is at the cause of anothers death. (World Health Organisation, 2005) To prevent this choice being made, alternative solutions are being developed in order to aid the organ crisis-one of them being animal-human chimeras. Current research on stem cells have shown that they can differentiate into different cell types but cannot effectively produce usable tissues and organs as a culture medium cannot replicate the growth of an organ in a body. A recent breakthrough by the (Salk Institute of Biological Research, 2017) shows a pig-human chimera, which would be capable of making human organs. The research began by creating an interspecies chimera[8] consisting of a rat and mouse. They used a gene editing technology known as CRISPR (Clustered Regularly Interspaced Short Palindromic Repeats) to turn off the gene that makes the pancreas. They then inserted rat iPSCs which contained a pancreas gene into the mouse embryo. The result, when implanted into surrogate mouse mothers, was a fully developed mouse with a growing rat pancreas. This concept was then mirrored using pigs embryos and human stem cells; as pigs have similar organ sizes and developmental timescales as humans. Although this experiment had to be halted at 4 weeks of development due to ethical issues and the lack of consent- as the experiment was designed to prove it was possible, not to produce a human organ-we can safely assume that, if the development of the pig was allowed to continue, the pig would have a whole human organ inside it. Theoretically, this concept can then be implemented, producing specific human organs, eliminating the wait for a human donor and reducing the risk of organ rejection. Chapter 4 Potential Uses of Animal-Human Chimeras in Disease Modelling Scientific research is not always accepted as they require the use of controversial methods to obtain the necessary results. The methodologies behind creating chimeras have ethical and moral dilemmas primarily due to the use of animals. There is a large emphasis on animal welfare, although the use of animals as chimeras or in general medical research is considered very valuable as they help the medical community to better under the effects of treatments (drugs or otherwise) on living organisms. The matter still finds itself to be the subject of a very heated debate; as those opposing the use of animals animal rights extremists and anti-vivisectionist groups-believe that animal experimentation is unnecessary and cruel regardless of its benefits ergo the opposition want total abolition of animal research and if the majority supports this view then there will be severe consequences for scientific research. (Festing Wilkinson, 2007) On the other hand, the UK has gone further than most countries in regards to the ethical framework by introducing the Animals (Scientific Procedure) Act 1986 which regulates the use of animal research. Along with this, there is more and more public awareness as polls run by Ipsos MORI state that in 2005 64% of the population agreed with the use of animals in research if the research objectives are important and the animals experience minimal suffering and all alternatives are considered. (Department for Business Freeman, 2014) Another bioethical view that must be considered is `whether we treat the chimeras as animals or human? this arises as some chimeras require the altering of cognitive capacities. The chimeras are to be used to develop a better understanding of diseases such as Parkinsons and Dementia which affect 850 000 people every year (Anon., 2014) Unfortunately, the research is very slow due to moral views as some people regard this form experimentation a violation of human dignity and the order of nature as well as, the initial disagreement of using chimeras in the first place. (Hermern, 2015) Opportunely, there is some support for the use of animal-human chimeras as previous medical techniques that are widely accepted today allow the use of porcine, bovine and equine biological heart valves are implanted in those with cardiac valve dysfunction. Moreover, insulin extracted from porcine pancreas is routinely used with those with diabetes. And so, the prospect of a pig carrying a pancreas or liver of human origin should be justifiable. (Bourret, et al., 2016) Alternatives A lesser conventional view is the alternatives to chimeras, these methods do not require the use of animals to carry out medical research, which hopefully, should eliminate bioethical arguments. The issue that arises with this is the efficiency and viability of the results. The alternatives to chimeras include cell cultures, human tissues and computer models. Almost all cell types can be recreated in laboratory conditions and these can be coaxed to grow into 3D structures- miniature organs. Cell cultures have also been used to create `organs-on-chips which can be used to study disease mechanisms, as well as, drug metabolism. This form biotechnology has already managed to mimic the heart, lungs and kidneys. The goal is to be able to this for all organ systems. The idea is already aided in the development in the production of vaccines, and drug testing on top of aided research in the study of cancers, sepsis and AIDS. Human tissues can be donated by both healthy and diseased volunteers through surgeries such as biopsies, cosmetic surgery and transplants or via post mortem- such as brain tissue from a patient with Multiple Sclerosis to help better understand a large variety of diseases furthermore the tissues can make more effective models than through chimeras as they will contain only human DNA thus providing a more relevant way of studying human biology. Finally, computer models can be used to create virtual experiments based on existing information. Models of the musculoskeletal systems, heart, lungs etc. already exist. Inopportunely, this method isnt as effective as testing in vivo as the concept is very theoretical. (Anon., n.d.)