History of Drug-Prohibition Laws in the USA Essay

History of Drug-Prohibition Laws in the USA - Essay Example Initially, this measure was a colossal victory. However, it eventually turned out to be a complete failure as its negative effects started to show up over the years. Finally, 21st Amendment was made to remove the prohibition. History of Drug-Prohibition Laws in the USA Drugs and alcohol have been prohibited at different points in time in the history of the USA. Availability of alcohol was first limited in the USA in Massachusetts during the 1830’s. During those years, Indians were forbidden the purchase of alcohol in the USA. 13 states of the USA enforced laws prohibiting alcohol from 1851 to 1855. Tea Importation Act of 1897 was the first law of consumer protection. There occurred a revolutionary change in the history of drug prohibition laws with the start of the 20th century. Till then, there were no Federal laws to control the distribution of drugs in the USA. People had easy access to drugs and alcohol. Food and Drug Act of 1906, Hague Conventions of 1912, and the Harriso n Tax Act of 1914 were important measures taken in the start of the 20th century to regulate the supply of drugs in the USA. The Volstead Act or 18th Amendment was ratified in the 1920’s. It was particularly implemented on 16 January 1921. implemented on 16 January 1921.   Concluding, the 18th Amendment enacted in 1921 that prohibited the supply of alcoholic beverages in the USA survived only till 1933. In these 13 years, the public opinion evolved from supporting the prohibition to criticizing the legislation of morals. An in-depth analysis of the consequences of prohibition suggests that the 18th Amendment was a complete failure.

CRJS420 U1IP Research Paper Example | Topics and Well Written Essays - 500 words

CRJS420 U1IP - Research Paper Example To his biggest surprise, my uncle found out that the driver of the vehicle was none other than his beloved father. For a moment he stood there dumbfounded as he contemplated what to do. This clearly is a situation that requires a lot of sobriety, honesty, integrity and morality while handling it. It is such a big dilemma and after my uncle narrated it to me I took myself in his boots. Going by the facts as they stood, I would have not hesitated to arrest my father. It is evidently clear in our legal justice system that a drunk driver is a threat not only to himself/herself but also to other road users. In addition to that, the oath of duty taken by police officers clearly stipulates service to all, and that a police officer should always act with courtesy, honesty as well as with regard for the welfare of other people. Clearly his father was on the wrong side of the law and needed to be apprehended, for the sake of justice. Some of the positive consequences of this decision would be maintenance of safety for other road users, prevention of potential deaths through road accidents and upholding of my morals as well as oath of office as a police office. Creation of bad blood between my father and I would be one of the negative consequences for my action of apprehending him. Based on my decision, the ethical theory that best describes this approach is deontology which basically argues that individuals ought to stick to their duties and obligations while doing an analysis touching on ethical dilemma. This basically implies that an individual will pursue his/her commitments to another person or society since upholding one’s obligation is what is regarded as being ethically correct. A deontologist will, for instance, always maintain the law (Douglas, 2014). Ethics mostly involves principles that are used to determine what behaviors are good, proper as well

Types Of Operations Process In Tesco

Types Of Operations Process In Tesco The food and drink retail sector represents the largest industry in the UK, providing employment for over three million people in primary production, manufacturing and retailing. In 2003 retail accounted for 9% of gross domestic product (Datamonitor, 2003). In recent years UK supermarkets have come under increased scrutiny over their treatment of suppliers, particularly of own-label products, yet the development of strategic supply networks has been an integral part of most supermarket strategies for the past decade.The report below provides an insight into the supermarket company, Tesco, with emphasis on its external environment analysis and companys analysis of resources, competence and culture. Two future strategic options are suggested in regards to the resources based strategies. Inbound logistics are placed at the first stage of the value chain as they possess the earliest opportunity to create value. Therefore, the elements of this stage are considered to be upstream activities. The logistical tasks, in this case, include the receipt of goods from suppliers, storage of goods, handling transportation of goods internally and placing the products on the shelves. Tesco tries to maintain the level of consumer choice in store (+), whilst improving the efficiency of its distribution system (+). In applying a quality control procedure concerning damaged goods and products, it provides an excellent opportunity to reduce costs unfairly incurred by the company, therefore preventing these costs being passed on to the consumer (P+). Operations The production element of Tesco activities are service orientated. Hence, operations could be the second upstream opportunities that enable services and products to be provided, tasks such as opening every day in accordance with trading hours, maintaining the shelves, and the stock (+). In order to obtain future competitive advantage Tesco has to consider expanding further in terms of operating hours in those places, where it does not occur or opening new Metro and Express stores (P+). However, this might be restricted by law or planning councils, which is essentially takes away competitive advantage (-). Outbound logistics The third stage of the value chain is the outbound logistics that is concerned with delivering the product to the customer. Tesco currently adds value in its home delivery service (+). However, other tangibles that have to be improved are those of parking facilities, trolley collectors, till staff and systems to gain competitive advantage, if executed more efficiently than competitors, they will add value by saving the customer time (+), whilst increasing the turnaround (+). Adding value could be achieved through the implementation of a trolley deposit system, keeping them tidy and enabling customers to get to and from the premises quicker, as well as making these facilities readily available and quicker to obtain. Support Activities Company Infrastructure Planning and control functions are the ones that account to provide the continued focus on the costs and cash control of the companys operations (+). And departments such as profit protection whose main jobs are to reduce shrink. The company has now increased its staff count who are involved in upgrading its anti-fraud software (infrastructure/technology, interdependence), and installing new security systems which aim to reduce internal theft, an expense the customer will now not have to cover in the price of their purchases ( Human resource management HRM is regarded as up and downstream activity, covering everything from recruitment to management development. The company aims to increase the number of training schemes and further develop its recruitment programmes so to pass on to the customer the benefits of a well recruited, well trained staff, not the costs. Tesco continues to invest in customer service (+), where training is also linked directly to pay, so the staff are motivated to learn, and are encouraged to improve their approach to customers and service provision quality. Technology development It is a downstream activity and is the ability to provide new innovative product ranges/ solutions that anticipate customer needs. It also remains a key competitive advantage, adding value, as Tescos brand name gives the product vitality (+). However, installation and capital investment is a long term process and needs total commitment of the staff. But who will be responsible for the service provision and the floor personnel? (-). UK Operations In the UK, Tesco operates six different store formats, each distinguished by size and the range of products sold. Tesco Superstores Tesco superstores are the companys standard store format. These large supermarkets stock and sell all groceries along with a large range of non-food products. They also offer an in-store pharmacy. Tesco Extra Tesco Extra stores are the retailers large out-of-town hypermarkets (second in size behind superstores) which stock nearly all of Tescos product ranges. Tesco Metro Metro stores are medium-sized stores (sized between Tesco superstores and Tesco Express stores) that offer a range of food lines. Tesco Express Express stores are convenience shops that are mainly located on Esso petrol station forecourts. Most of their stock consists of food, with an emphasis on higher-margin products alongside everyday essentials. Tesco Homeplus Homeplus stores offer all of Tescos ranges, except food, in warehouse-style units based in retail parks. These large units feature an Order and Collect desk where customers can purchase and collect most items without delay. One Stop One Stop stores are the very smallest Tesco stores. These stores work on a different pricing to all the other store formats and are also distinguished by their later opening hours. Global Operations Tesco boasts a global store portfolio of over 1,800 stores. Besides the UK, the company operates stores in France, China, the United States, Poland, Republic of Ireland, Japan, Malaysia, Czech Republic, South Korea, Slovakia, Thailand and Turkey . Online Operation Tesco runs the worlds largest grocery home-shopping service, Tesco.com. The site was formally launched in 2000 six years after Tesco first began operating on the internet. Consumer goods, telecommunications and financial services are also provided via the internet. Tesco Direct, the supermarkets catalogue/internet service, was added to the retailers portfolio in 2007. Customers can browse the Tesco Direct catalogue or go online to purchase non-food goods ranging from home electricals, toys and furniture to sports equipment, jewellery and even bathroom suites. Tesco Personal Finance Tesco Personal Finance is the banking arm of the Tesco plc. The business was previously run as a joint venture with the Royal Bank of Scotland, but in July 2008 Tesco paid  £950 million to acquire the banks 50% share in the company. Financial products on offer include loans, credit cards, savings accounts, mortgages, and several types of insurance, including car, home, life, dental and travel cover. Tesco Clubcard Tesco is one of only two UK supermarkets to offer its customers a loyalty card-scheme (the other being Sainsburys). Introduced in 1995, Tescos Clubcard branded loyalty scheme is now the number one loyalty card in the UK, with around 13 million active Clubcard holders. Every  £1 spent in a Tesco store, online at Tesco.com or through Tesco Petrol, earns customers one Clubcard point. Shoppers can also collect points by paying with a Tesco Credit Card, or by using Tesco Mobile, Tesco Broadband, selected Tesco Personal Finance products or through Clubcard partners, Avis and E.ON. Each point is worth 1p in-store when redeemed, or 4p when used with Clubcard deals on holidays, day trips, etc. Points can also be used to rack up Airmiles, or converted into coupons. B: Capacity planning, Inventory management, Supply chain design, Performance measures and total quality management Tesco Capacity Planning Example : The Scenario Tesco operated a major distribution centre with 26 truck loading decks handling 20 vehicles arriving every hour. Deliveries for individual supermarkets needed to be selected, marshalled and loaded within 60 minutes. The existing loading system was totally manual, using pickers and fork-lift trucks. Due to increasing capacity needs, Tesco engaged with a material handling company to design the expanded facility. This company proposed a novel loading system using automatically guided vehicles (AGVs) to deliver prepared cages of goods. This system would have to be integrated with the existing manual facility, accessing the same warehouse and loading decks. The Challenge Tescos Project Director did not have confidence that the simple spreadsheet calculation of the planned additional capacity could accurately represent the likely outcome as it could not show dynamic interactions within a system comprising hundreds of movements per hour between the warehouse and the loading dock. The following questions arose: What would be the key issues involved in operating the two systems side-by-side? If the two systems could be successfully integrated, how could the optimum operating protocol be devised? How many AGVs would be needed (between 15 and 20 were proposed)? Where might AGVs and fork lifts interfere, causing delays and how could this be minimised? How can collisions be avoided (Health and Safety issue)? Where might loading bottlenecks occur, reducing anticipated performance? Would the target 60 minute turnaround be reliably met under different operating conditions? Tesco needed an independent assessment of the impact of the proposed changes and of whether efficiency and loading time targets would be met. The materials handling supplier recommended Paragon Simulation. The Solution Tesco commissioned Paragon to produce a model. Paragon worked with Tescos and the suppliers input, to accurately model the proposed facility. Paragon was asked not only to construct and run the model, but also to report results and to make a recommendation. The resulting model was a plan view animation of the facility with the AGV system in place. AGV movement, acceleration/deceleration, delay time caused by interference between the old (fork lift) and new loading systems and location of problems (to aid further analysis) were all represented. As the model ran, statistics were recorded on key performance parameters. Different methods of running the systems side-by-side could be set up, run (with varying load levels) and results compared quickly and easily using the Paragon Information Manager. The Benefits The outcome of the project was a confirmation from Paragon to Tesco that the proposed solution could work and deliver the required results. In very short project timescales (just 15 days from start to finish), Paragon were able to give Tesco the assurance they needed and key input on how best to integrate systems and operate the new facility. There was also an immediate cost saving because the simulation model showed that two fewer AGVs were needed than indicated by the original spreadsheet calculations a total saving of  £160,000. Tescos mistakes in US Not understanding the American Customer In early 2006, Tesco plc decided to enter the US market with convenience stores (Fresh Easy Neighborhood Markets) to be launched by 2007. Tesco had been studying the American market for two decades and its entry was long time coming. Though the company is not faring that well (currently loss making and is not predicted to break even until the financial year 2012), it hopes to turnaround sooner than later. The following are some of Tescos mistakes in the US market: The American way of shopping Car culture and weekly shopping expeditions Tesco opened stores in California, Nevada and Arizona offering about 4000 fresh products. But US customers do not shop daily, particularly in California where families shopped weekly in cars. Tesco on the other hand wants to cater to shoppers who have less time and want fresh and healthy food. Competition not only from US super chains Tesco was also facing tough competition from Japanese owned supermarket chain FamilyMart which had started two premium convenience stores under the banner Famima in California and had big expansion plans. The Japanese store offered a new community lifestyle experience along with services like banking, stationary department and also Japanese delicacies like sushi, noodles etc. Its imported groceries also cost less than Tesco. No Discount Coupons The American customer wants to try something before making a final decision on buying. Even discounts or taste samples help in finalizing a deal. But Tesco removed discount coupons. No Promotional Fliers There is less loyalty in the US market with the American consumer shifting loyalties based on weekly/daily special promotional offers. Tesco assumed that like British consumers who would not switch loyalties easily, the Americans would follow suit. A focus group found that Tesco was not sending fliers promoting the latest special offers. Good Effort but No Learning When Tesco entered US, it did not go unprepared into the American market. It sent around 50 to 60 British executives to live with California families to discover the products they bought and the food they ate. But with Tescos dropping profits it seemed they did not learn much into the American way of buying. Tesco did not partner with a US retailer when entering the US market and also intended to use its own proprietary distribution system. B :Tesco Inventory Management : Tesco plc (LSE: TSCO), one of worlds leading retailers, has selected Micro Focus to support the growth of its international operations, notably in the United States, by improving its supply chain operations. Tescos current supply chain management system monitors and controls its entire in-store inventory. The company has enlisted the assistance of Micro Focus to modernize and extend this system, so it can be rolled out in Tescos data center in California, when it launches its first U.S. store later this year. Micro Focus has been selected to extend Tescos supply chain application, as well as future proofing it against any changes that it may face as its operations continue to expand globally. Not only will the modernized application be ready for the imminent U.S. launch, but it will also be seamlessly deployed in each of Tescos current data centers across the globe. The move will also yield considerable savings for Tesco, as it will be able to use its existing servers and will be able to avoid investing in additional support for their international operations. Tesco Suppy Chain Design : Performance Measures of Tesco : Tesco can influence society at large owing to its size and scale of operations and it does so by encouraging its employees and customers to become more socially responsible. Tesco is of the view that it has a major role to play in promoting health food among its customers and strives to make health food available at affordable prices. The company has adopted several initiatives over the years to fulfill its responsibility to society. These include charity, fund raising for a cause and promoting education. These efforts are not limited to the UK but extend to other countries in which Tesco operates. Total Quality Management : Makes a significant contribution to the perceived customer benefits of the outcome: delivers a fundamental customer benefit. In order to identify core competences in a particular market, the question of why is the customer willing to pay more or less for one product or service than another- needs to be addressed. For example, Tesco have been very successful in capturing the leadership of the retailing market. This shows that Tesco designs and implements effective supply systems and deliver an efficient customer interface. Tesco was the first UK grocer to launch a loyalty card and has been the most effective. Palmer (2004) claims that until recently, it was the only grocer to use the information to mail customers every month. Strategy frameworks and structuring tools are key to assessing the business situation. Risk and value trade-offs are made explicit, leading to concrete proposals to add value and reduce risk. Explicit plans for action, including effective planning need to be developed by Tesco as the strategic alternative. From the generic strategies discussed above, Tesco is likely to employ two strategic options that are also likely to be primary market objectives of focus on market development though partnerships and diversification through new product development By entering new markets like China and Japan it can serve as a key growth driver of the companys revenues and expansion strategy. Tescos interests in Japan are likely to continue growing in due course, as Asian markets are showing an increase in consumer spending and increased trend towards retailing. These new markets are also demographically high opportunity markets. In the case of Tesco, one of the suggested strategic options is in international alliances with the local retailers in Asian markets. It will be considered as a method of development and may be formed to exploit current resources and competence. By entering into joint ventures or partnerships, in order to gain a larger economy of scale and larger market presence, Tesco will draw on the extensive local knowledge and operating expertise of the partner whilst adding its own supply chain, product development and stores operations skills to deliver a better shopping experience to customers. However, given the huge scale, potential and complexities of these markets, Tesco may feel that being the first mover is not necessarily an advantage. The success of the partnership will be related to three main success criteria: sustainability, acceptability and feasibility. Sustainability will be concerned with whether a strategy addresses the circumstances in which the company is operating. It is ab out the rationale of this expansion-market development strategy. The acceptability relates to the expected return from the strategy, the level of risk and the likely reaction of stakeholders. Feasibility will be regarded to whether Tesco has the resources and competence to deliver the strategy. b Product Development: Diversification Johnson and Scholes (2003) believe that changes in the business environment may create demand for new products and services at the expense of established provision. Ansoffs matrix also suggests that if new products are developed for existing markets, then a product development strategy has to be considered by the management level of a company. In expanding and diversifying Tescos product mix, it is also crucial to implement internal development when new products are developed. The nature and the extent of diversification should also be considered in relation to the rationale of the corporate strategy and the diversity of the portfolio. By following the changing needs of the customers Tesco can introduce new product lines. This may require more attention to RD, leading to additional spending. BARCLAYS BANK : A : A : Types of Operations Process in Barclays : Introduction Barclays is a global bank. It provides a range of financial services in 56 countries. Barclays provides retail banking services to customers, whether they are individuals or businesses. It offers a broad range of financial products and services including current accounts, savings accounts and general insurance. Within the UK, Barclays communications are designed to help customers Take One Small Step to managing their money better every day. Different kinds of customers represent distinct markets for Barclays. The market for personal banking services is very competitive. Personal customers have a choice of banks on the high street or on the web to assist them in managing their finances. For example, they can have their salaries paid into accounts, pay bills through the bank or save money to gain interest on their savings. There is also a competitive market for business banking services. Businesses require different services such as credit management, payments for suppliers or loans and overdrafts to help them to survive and grow. For example, an expanding business may need a mortgage to buy a new building. Barclays Bank history is as old as the history of the Great British banking industry as a whole. Founded back in the cobbled streeted and oil lamp lit London of the seventeenth century, Barclays has grown and progressed to be a member of the global banking fraternity with operations spreading across all of Europe as well as North and South America, the Middle and the Far East. The Bank was reputed to have begun its earliest trades way back in 1690, when the two founding partners John Freame and Thomas Gould first opened their doors in London. Their first premises were in Lombard Street, where they traded successfully for more than thirty years. One of the most significant events in the banks history took place in 1736, when Freame and Gould, obviously feeling that their days as bankers might be drawing to a close, invited Freames son-in-law, John Barclay to become a partner in the bank. The onset of World War One saw Barclays strongly represented as far north as the Midlands of England. In the year that the war ended, Barclays Bank announced its amalgamation with the London, Provincial and South Western Bank, firmly staking it place to be one of the UKs leading banking groups. By the middle of the nineteen twenties in England, Barclays had close to two thousand branches in operation in England, and had begun some tentative operations overseas, particularly in the British Colonies. Gradual expansion and consolidation was the order of the day for Barclays for the period before, during and after World War Two. Barclays woke up from the period of austerity that followed the War, with the opening of the first banking computer centre situated in London. During the height of the swinging sixties, Barclays showed that they were no slouches by introducing the famous Barclaycard, the first credit card to grace our shores. The following year, Barclays again shook the banking world by unveiling the countrys first automatic teller machine, providing cash from a wall. Today Barclays presents a mixture of a bank of a bank with a great history and rich tradition who has always reached out to the future. A mixture that finds her well prepared to weather the storm of the current financial crisis. Barclays is made up of two Clusters: Global Retail Banking, and Corporate Investment Banking and Wealth Management, each of which has a number of Business Units. The third major area of the business is Group Centre. From Human Resources to Corporate Affairs, this area comprises all the essential Head Office support functions that help Barclays maintain strategic momentum. Retail Banking Barclays UK Retail Banking is one of Britains leading retail banks serving around 15 million UK customers through contact centres, online banking and 1,720 branches. UK Retail Banking builds broad and deep relationships with customers and small business owners by providing a wide range of products and financial services. Through UK Retail Banking, customers have access to current account and savings products, Woolwich-branded mortgages, unsecured loan and protection products and general insurance. Barclays Financial Planning provides investment advice and products; Local Business provides banking services, including money transmission, to small businesses; and Premier provides tailored, relationship-based banking services to affluent customers through dedicated account managers. Barclaycard Barclaycard is a multi-brand credit card and consumer lending business which also processes card payments for retailers and merchants, and issues credit and charge cards to corporate customers and the UK government. It is one of Europes leading credit card businesses and has an increasing presence in the United States. In the UK, Barclaycard comprises Barclaycard UK Cards, Barclaycard Partnerships (Sky Card, Thomas Cook, Argos and Solution Personal Finance), Barclays Partner Finance and Firstplus. Barclaycard also added the Goldfish business to its portfolio in 2008. Outside the UK, Barclaycard provides credit cards in the United States, Germany, South Africa (through management of the Absa credit card portfolio) and in the Nordic region, where Barclaycard operates through Entercard, a joint venture with Swedbank. Barclaycard works closely with other parts of the Barclays Group, including UK Retail Banking, Barclays Corporate, Western Europe Retail Banking and Barclays Africa, to mak e use of their distribution capabilities. Western Europe Retail Banking Includes retail banking and Barclaycard operations in Spain, Italy, France and Portugal. Approximately 10,000 colleagues are employed in this part of the organisation, serving two million customers. Across the region, Barclays has more than 1,100 distribution outlets. Barclays Africa Barclays Africa encompasses Barclays Global Retail Banking, Corporate Banking, and Barclaycard operations in 10 countries organised in four geographic areas: North Africa (Egypt), East and West Africa (Ghana, Tanzania, Uganda and Kenya), Southern Africa (Botswana, Zambia and Zimbabwe), and the Indian Ocean (Mauritius and Seychelles). Barclays Africa serves its 2.8 million customers through a network of 573 branches and service centres providing a variety of traditional financial products, including retail mortgages, current and deposit accounts, commercial lending, unsecured lending, credit cards, treasury and investments. In addition, it provides specialist services such as Sharia-compliant products and mobile banking. Management of Barclays : Barclays Capital Fund Solutions (BCFS) is the investment management business of Barclays Capital, the investment banking division of Barclays Bank PLC. The emergence of new asset classes, growth in demand for derivative solutions and an investor shift towards absolute returns have identified a strong necessity for an alternative fund management approach that: Offers clients greater customisation of investment management products Uses state-of-the art financial thinking but is adaptive to changes in the investment environment Delivers multi-asset class performance, with the flexibility to access new asset classes as they emerge Considers the complexities of multi-jurisdictional investors and asset bases to deliver pragmatic financial solutions The BCFS business model and approach focus on this evolving market segment. BCFS combines its multi-jurisdictional fund expertise with world-class structuring, derivatives trading and asset allocation expertise to deliver applied investment innovation in fund management across all asset classes. The BCFS team is advised by Barclays Capitals award-winning research team. Key Attributes Since launch of the first fund in January 2006, BCFS has: Attracted leading investors, establishing a significant fund business and market leadership in applied investment innovation Established a diverse client base from insurance companies, asset managers and corporate treasuries to family offices and private banking investors Provided exposure to multiple asset classes including equities, commodities, interest rates, foreign exchange, fixed income, emerging markets, hedge funds and property Grown assets under management to more than USD 6bn* in structured and quantitative strategies and manages more than 70 funds Built a global footprint with funds distributed throughout South America, Europe and Asia Pacific Increased its strong front- to back-office team to 70 Supply Chain for Barclays : Performance Measures of Barclays :

AIDS in the United States :: Research Disease Diseases Sexually Essays

AIDS in the United States Until the beginning of the AIDS epidemic, a rare, benign skin disease called Kaposi’s Sarcoma was almost exclusively diagnosed in older, dark-skinned men from Europe and Africa. Between 1979 and 1981, â€Å"Kaposi’s sarcoma had been diagnosed in twenty-six men, twenty in New York and six in California. Eight had died, all in less than two years. Only one was nonwhite. None was more than fifty-one years old; the mean age was thirty-nine. All were homosexual.† (Grmek, 6-7) The emergence of Kaposi’s sarcoma in the United States and its behavior aroused concern in the medical community. Atypical victims of an ordinarily non-lethal disease were dying in New York and San Francisco. Pneumocystis carinii, an unusual form of pneumonia, was also being diagnosed at the time in other patients. It soon became clear that the unidentified disease (AIDS) targeted the human immune system. However, the virus that eventually caused AIDS was yet to be isolated and identified. In 1983, through the combined efforts of the United States and France (laboratory of Robert Gallo at the National Institutes of Health and Professor Luc Montagnier of the Pasteur Institute, respectively), the human immunodeficiency virus (HIV) isolation was achieved and the two nations shared the commendation. Luc Montagnier of the Pasteur Institute was recognized for the first isolation of the HIV virus and Robert Gallo of the National Institutes for Health was accredited with the ability to reproduce the virus and acknowledged for the invention of the diagnostic tests. (Schoub 9-10) The precise origin of the virus with regard to place and time is unknown. However, information about the origins of HIV is not pertinent to the control or repression of the disease. Regardless of whether HIV originated in Africa the 19th century or in the United States in the 1950’s, the modern suppression of the epidemic would proceed similarly. An anti-viral agent is designed to hinder a phase of the virus’ multiplication. Unfortunately, it is difficult to create an anti-viral agent for HIV â€Å"because of the overlap of the biochemical processes of viruses and those of cells, and it would thus be virtually impossible to design chemical agents that would be sufficiently selective to be therapeutically useful.† (Schoub, 159) Essentially, it is arduous to inhibit the natural processes of the virus without inhibiting the similar processes of the human cell. There are several different strains of HIV in existence and new strains are constantly mutating.

Definition of Activity-Based Cost Accounting

The matching principle of accounting dictates that for every revenue generated, a corresponding cost should be attributed to it.   In order to determine the resulting profit properly, these components should be matched against each other.This has been the guiding convention of financial reporting since the practice of accounting became an integral part of the economy to evaluate properly a firm in a somewhat standardized format.Business firms, particularly, those engaged in production, adheres to the standards promulgated by their respective accounting standard-setting bodies.   However, as far as internal users are concerned for purposes of making business strategies, financial accounting is too narrow.As such, the management of a business firm can easily suspend this principle and adopt different methods of deriving cost information, as long as it would fit their specification.   This practice has different effects in the evaluation of the firm’s own performance.Throug h the years, several efforts were exerted to improve revenue and cost matching that provides relevant information for evaluation purposes, and one of these is Activity Accounting.   Activity Accounting has two phases: activity-based costing (ABC) and activity-based management (ABM).Whereas the first phase provides useful insights and feedback in improving competitiveness through effective resource management, the second one emphasizes continuous improvement of processes.   ABC is defined as a costing system in which numerous overhead cost pools are allocated using one or several non-volume related factors as bases.Even though ABC likewise traces direct materials and direct labor the same way as TCA, it traces indirect costs, not on the number of output, but on the activities involved in the production process.   As such, ABC is considered a more detailed and useful cost-tracing tool.To illustrate, assume a company producing two distinct products, Product A and Product B, has a ccumulated manufacturing overhead cost amounting to $1,000,000.00.   Assume further that it would take two direct labor hours (DLH) to produce Product A and five DLH for Product B, and total DLH for the whole period is 5,000.At the end of the period, there were 500 units of Product A and 1,000 units of Product B.   Finally, assume that direct cost per unit for Product A is $250.00 while that of Product B is $350.00.

The Hunters: Moonsong Chapter Twenty-Nine

â€Å"You should be proud.† The Vitale Society pledges were lined up in the underground meeting room, just like they had been the first day when they removed their blindfolds. Under the arch in front of them, the Vitales in black masks watched quietly. Ethan paced among the pledges, eyes bright. â€Å"You should be proud,† he repeated. â€Å"The Vitale Society offered you an opportunity. The chance to become one of us, to join an organization that can give you great power, help you on your road to success.† Ethan paused and gazed at them. â€Å"Not al of you were worthy,† he said seriously. â€Å"We watched you, you know. Not just when you were here, or doing pledge events, but al the time. The candidates who couldn't cut it, who didn't merit joining our ranks, were eliminated.† Matt looked around. It was true, there were fewer of them now than there had been at their first meeting. That tal bearded senior who was some kind of biogenetics whiz was gone. A skinny blonde girl who Matt remembered doggedly grinding her way through the run wasn't there either. There were only ten pledges left. â€Å"Those of you who remain?† Ethan lifted his hands like he was giving them some kind of benediction. â€Å"At last it is time for you to be initiated, to ful y become members of the Vitale Society, to learn our secrets and walk our path.† Matt felt a little sWellof pride as Ethan smiled at them al . It felt like Ethan's eyes lingered longer on Matt than on the others, like his smile for Matt was just a bit warmer. Like Matt was, among al these exceptional pledges, special. Ethan started to walk through the crowd and talk again, this time about the preparations that needed to be made for their initiation. He asked a couple of pledges to bring roses and lilies to decorate the room – it sounded like he was expecting them to buy out a couple of flower stores – others to find candles. One person was assigned to buy a specific kind of wine. Frankly, it reminded Matt of Elena and the other girls planning a high school dance. â€Å"Okay,† Ethan said, indicating Chloe and a long-haired girl named Anna, â€Å"I'd like you two to go to the herb store and get yerba mata, guarana, hawthorn, ginseng, chamomile, and danshen. Do you want to write that down?† Matt perked up a little. Herbs were slightly more mystical and mysterious, befitting a secret society, although ginseng and chamomile just reminded him of the tea his mom drank when she had a cold. Ethan moved on from the girls, his eyes fixed on Matt, and Matt prepared to be sent in search of punch or ranch dip. But Ethan, locking eyes with Matt, inclined his head a little, indicating that Matt should join him a little apart from the rest of the group. Matt jogged over to meet Ethan, slightly intrigued. What couldn't Ethan say in front of the others? â€Å"I've got a special job for you, Matt,† Ethan said, rubbing his hands together in obvious pleasure at the prospect. â€Å"I want you to invite your friend Stefan Salvatore to join us.† â€Å"Sorry?† Matt said, confused. â€Å"To be a Vitale Society member,† Ethan explained. â€Å"We missed him when we selected candidates at the beginning of the year, but now that I've met him, I think – we think† – and he waved a hand at the quietly watching masked figures on the other side of the room – â€Å"that he would be an ideal fit for us.† Matt frowned. He didn't want to look like an idiot in front of Ethan, but something struck him as off about this. â€Å"But he hasn't done any of the pledge stuff. Isn't it too late for him to join this year?† Ethan smiled slightly, just a thin tilting of his lips. â€Å"I think we can make an exception for Stefan.† â€Å"But – † Matt began to protest, then instead smiled back at Ethan. â€Å"I'l cal him and see if he's interested,† he promised. Ethan patted him lightly on the back. â€Å"Thank you, Matt. You're a natural for Vitale, you know. I'm sure you can convince him.† As Ethan walked away, Matt watched him, wondering why the praise felt sour this time. It was because it didn't make sense, Matt decided, walking back to his dorm after the pledge meeting. What was so special about Stefan that Ethan had decided they had to have him pledge the Vitale Society now instead of just waiting til next year? Okay, yes: vampire – that was special about Stefan, but no one knew that. And he was handsome and sophisticated in that ever-so-slightly European way that had al the girls back in high school fal ing at his feet, but he wasn't that handsome, and there were plenty of foreign students on campus. Matt stopped stock-stil . Was he jealous? It wasn't fair, maybe, that Stefan could just waltz in and be immediately offered something that Matt had worked for, that Matt had thought was only his. But so what? It wasn't Stefan's fault if Ethan wanted to give him special treatment. Stefan was hurting after his breakup with Elena; maybe it would do him good to join the Vitale. And it would be fun to have one of his friends in the Society. Stefan deserved it, real y: he was brave and noble, a leader, even if there was no way Ethan and the others could have known that. Firmly pushing away any remaining niggle of not fair, Matt pul ed out his cel phone and cal ed Stefan. â€Å"Hey,† he said. â€Å"Listen, do you remember that guy Ethan?† â€Å"I guess I don't understand,† Zander said. His arm around Bonnie's shoulder was strong and solidly reassuring, and his T-shirt, where she had buried her face against him, smel ed of clean cotton and fabric softener. â€Å"What were you and your friends fighting about?† â€Å"The point is, they don't trust my judgment,† Bonnie said, wiping her eyes. â€Å"If it had been either of them, they wouldn't have been so quick to jump to conclusions.† â€Å"Conclusions about what?† Zander asked, but Bonnie didn't answer. After a moment, Zander reached out and ran one finger gently along her jawline and over her lips, his eyes intent on her face. â€Å"Of course you can stay here as long as you want to, Bonnie. I'm at your service,† he said in an oddly formal tone. Bonnie looked around Zander's room with interest. She'd never been here before; in fact, she'd had to cal him to find out what dorm he lived in, and how weird was that for a girlfriend to not know? But if she'd tried to picture what his room would be like, she would have assumed it would be messy and very guyish: old pizza boxes on the floor, dirty laundry, weird smel s. Maybe a poster with a half-naked girl on it. But, in fact, it was just the opposite. Everything was very bare and uncluttered: nothing on top of the school-issued dresser and desk, no pictures on the wal s or rug on the floor. The bed was neatly made. The single bed. That they were both sitting on. Her and her boyfriend. Bonnie felt a flush rise up over her face. She silently cursed her habit of blushing – she was sure that even her ears were bright red. She'd just asked her boyfriend if she could move into his room. And sure, he was gorgeous and lovely and kissing him was probably the most amazing experience of her life so far, but she'd just started kissing him last night. What if he thought she was suggesting something more? Zander was eyeing her thoughtful y as Bonnie blushed. â€Å"You know,† he said, â€Å"I can sleep on the floor. I'm not – um – expecting – † He broke off and now he was blushing, too. The sight of flustered Zander immediately made Bonnie feel better. She patted him on the arm. â€Å"I know,† she said. â€Å"I told Meredith and Elena you were a good guy.† Zander frowned. â€Å"What? Do they think I'm not?† When Bonnie didn't answer, he slowly released her, leaning back to take a close look at her face. â€Å"Bonnie? When you had this big fight with your friends, were you fighting about me?† Bonnie shrugged, wrapping her arms around herself. â€Å"Okay. Wow.† Zander ran a hand through his hair. â€Å"I'm sorry. I know Elena and I didn't real y hit it off, but I'm sure we'l get along better when we get to know each other. This wil al blow over then. It's not worth it to stop being friends with them.† â€Å"It's not – † Tears sprang into Bonnie's eyes. Zander was being so sweet, and he had no idea how Elena and Meredith had wronged him. â€Å"I can't tel you,† she said. â€Å"Bonnie?† Zander pul ed her closer. â€Å"Don't cry. It can't be that bad.† Bonnie began to cry harder, tears streaming down her cheeks, and he held on to her. â€Å"Just tel me,† he said. â€Å"It's not that they just don't like you, Zander,† she said between sobs. â€Å"They think you might be the kil er.† â€Å"What? Why?† Zander recoiled, almost leaping across the bed away from her, his face white and shocked. Bonnie explained what Meredith thought she saw, her impression of Zander's hair beneath the hoodie of the attacker she chased off. â€Å"Which is so unfair,† she finished, â€Å"because even if she did see what she thought she saw, it's not like you're the only person with real y light blond hair on campus. They're being ridiculous.† Zander sucked in a long breath, his eyes wide, and sat stil and silent for a few seconds. Then he reached out and put a gentle hand under Bonnie's chin, turning her face so they were gazing straight into each other's eyes. â€Å"I would never hurt you, Bonnie,† he said slowly. â€Å"You know me, you see me. Do you think I'm a kil er?† â€Å"No,† Bonnie said, her eyes fil ing with tears. â€Å"I don't. I never did.† Zander leaned forward and kissed her, his lips soft against hers, as if they were sealing some kind of pact. Bonnie closed her eyes and leaned into the kiss. She was fal ing in love with Zander, she knew. And, despite the fact that he had run off so suddenly last night, just before Samantha's murder, she was sure he could never be a kil er.