Tuesday, December 10, 2019

Australian Taxation Law Significance of Californian Copper

Questions: Assess the significance of EACH of the following cases for the development of Australian tax law:Californian Copper Syndicate v Harris (1904) 5 TC 159 Whitfords Beach Pty Ltd v FCT 82 ATC 4031 Myer Emporium Pty Ltd v FCT 87 ATC 4363. Answers: Assessment of significance of Californian Copper Syndicate v Harris (1904) 5 TC 159 The case study involves the issue on assessability of capital profits and realization of capital asset with respect to the property sale utilized for minerals exploitation. Accordingly, the case involved the regulations of Taxation Rulings under section 25(1) ITAA 1936 for assessing the sale of property as ordinary income or capital income[1]. The case involved the issue on sale of land as the company did not have sufficient funds to improve it for mining purpose therefore, the company sold it and realized substantial profit. The tax surveyor contended that the profit earned by the company should be assessed as ordinary income rather than capital income since the intention of the company was to earn profit from acquisition and resale of land. It was observed that the company did not have sufficient funds since the beginning therefore, sale of land for profit could not be referred as investment substitution. Besides, capital income as per the regulations under ITAA 97/36 refers to the income derives from the sale of personal assets that may be long- term or short- term[2]. In the given case study, the court observed that the taxpayer company endeavored to earn profit from the sale of acquired land in the ordinary course of business. It has been noted that the taxpayer entered in the speculative business actions by acquiring the land and sale it for profit since unavailability of fund did not occur after the acquisition of land. In addition, regulation under ITAA 97 provides that the income earned by way of speculative business transaction is regarded as ordinary business income rather than capital income and hence the same should be included in the taxable income[3]. Accordingly, the present case study provides emphasis on the consideration of profit earned from the speculative business as many taxpayers enter such business transaction and consider the income as capital income so that it is not included in the assessable income. As capital income is not included in the assessable income of and taxed separately at relatively lower rate, taxpayers enters into the transaction of sale of property with the intention of earning profit and assess the same as capital income. Therefore, judgment of the present case clarifies the difference in assessment of capital income and ordinary income in accordance with the regulations of ITAA 97. Assessment of significance of Whitfords Beach Pty Ltd v FCT 82 ATC 4031 The present case study incorporates the issue on assessability on the capital income or ordinary income of the taxpayer considering the regulations under section 25(1) or section 26(a), ITAA 97/36[4]. Facts of the case involved a group of company formed by fishermen who owned entire securities of the assessee company. It was considered that the company acquired a piece of land close the shacks, which was owned by the fishermen providing them the authority to use the beach. However, the company together with three other development organizations subdivided the land for the purpose of sale during the year 1967. The company also acquired the shares of fishermen for a value of $1.6 million and changed the land zone for developing it for the purpose of residence subdivision and disposed off for profit. Accordingly, the taxpayer company considered the profit on sale of land as capital income contending that the sale proceeds realized from the capital asset. On the contrary, Commissioner of tax assessed the income from sale of land as ordinary income under section 25(1) ITAA 36 stating that the income had been realized from the business of development of land. Accordingly, high court contended that the transaction on sale of land cannot be considered as capital transaction since the activities on land constituted land development business while the purpose of sale of land was to earn profit. Moreover, capital transaction as per ITAA 97/36 refers to the transfer of capital asset that has not been used to carry business and the purpose of sale of asset is not to earn profit. Similar to case of Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 it was held that the income from sale of land derived after the mining business was given up by the taxpayer[5]. Besides, in case of present situation, sale of land took place during the continuation of business with the purpose of constituting commercial venture. Therefore, it can be said the assessment of income under capital transaction should be considered only when the purpose is not to earn profit together as well as the transaction should not be conducted as commercial transaction. The present case study provides understanding on assessment of income from property to be classified as ordinary income or capital income. It provides emphasis on considering the purpose of sale of property that should not be conducted as for conducting business or for development of business activities[6]. Assessment of significance of Myer Emporium Pty Ltd v FCT 87 ATC 4363 The given case study involves the issues on assessment of income amounted to $45,370,000 as ordinary income or capital income during the taxable year 1981. In case of Myer Emporium Pty Ltd. the significance of assessment cannot be appreciated completely since there were several decisions that covered the concept of substance over form for assessing the income as ordinary income under section 25(1), ITAA 36 or as capital income under ITAA 36. The present case constituted the taxability of income from isolated transaction that the taxpayer contended as capital income instead of ordinary income[7]. Federal court of Australia held and decided that the income amounted to $45,370,000 received by Myer Emporium can be regarded as ordinary income instead of capital income since the income was derived from the transaction from ordinary course of business. The case was similar to the decision in Ruhamah Property Co Ltd v FC of T in which the court held that the income from sale of property can be assessed as ordinary income since the purpose of the taxpayer was to earn profit[8]. However, the Myer Emporium did not agree to the decision stated by the Federal Court of Australia and appealed to the Supreme Court contending that the income to be assessed as capital income as it has been derived by transferring a property. The present case incorporates the concept of statutory declaration that has been accepted under the Australian Law, which consists the income from property under business operations[9]. As the case incorporates, the consideration received as interest for the purpose of loan received by the taxpayer against the assignment for moneys under a contract entered with Citicorp. It was observed that the intention of earning income was to earn profit from the ordinary course business hence; it cannot be assessed as capital income under the regulation of ITAA 97/36. Federal law of Australia provides clear concept on assessment of profits from property transfer and isolated transactions, which is essential to be considered by the taxpayers[10]. Accordingly , the present states the clarification on assessing the income that derives as interest income under an agreement is an income under ordinary course of business. Analysis of introduction of capital gain tax diminished the importance of the cases Federal Commission of Australian Taxation Office introduced tax on the income derived from sale of capital assets and property, which impose tax liability at special rates. The government of Australia introduced tax on capital gains to comply the principles of equality and economic with respect to generate revenue in appropriate manner. Considering the issues of the above mentioned cases, it was observed that the taxpayers used to assess the income from sale of properties or any isolated transactions as capital income so that their tax liability can be minimized. It was due to consideration of assessable income derived from ordinary course of business while capital income was exempted to include as taxable income as per the regulations of ITAA 36[11]. Accordingly, taxpayers used to take advantage contending several transactions as capital asset transfer instead of assessing as ordinary income under section 25(1) in order to save the amount of tax liability. The above three cases considered the matter of assessment of income from sale of land by the taxpayers as part of conducting business for development of land and other commercial purpose. On the other hand, capital gain tax introduced by the Australian Taxation System to assess the income from the sale of capital asset at different rates so that the income from personal assets or collectables fall under the taxability sources[12]. Previously, taxpayers used to take advantage for the assessment of profitability as capital income to save the tax liability considering the sale of properties as capital asset transfer. Moreover, introduction of capital gain tax provides clarification on understanding the difference between capital income business income as capital income is no longer exempted[13]. Reference List Armour, P., Burkhauser, R. V., and Larrimore, J. Deconstructing income and income inequality measures: A crosswalk from market income to comprehensive income.The American Economic Review, (2013)103(3), 173-177. Ato.gov.au. Home page. [online] Available at: https://www.ato.gov.au (2017) [Accessed 1 Feb. 2017]. Austlii.edu.au. Australasian Legal Information Institute (AustLII). [online] Available at: https://www.austlii.edu.au/ (2017) [Accessed 1 Feb. 2017]. Cloyne, J. S., and Surico, P. Household debt and the dynamic effects of income tax changes.The Review of Economic Studies,(2017) 84(1), 45-81. Faccio, M., and Xu, J. Taxes and capital structure.Journal of Financial and Quantitative Analysis,(2015) 50(03), 277 Howard, M., Pancak, K. A., and Shackelford, D. A. Taxes, investors, and managers: Exploring the taxation of foreign investors in US REITs.The Journal of the American Taxation Association,(2016) 38(2), 1-19. Jacob, M. Tax regimes and capital gains realizations.European Accounting Review, (2016) 1-21. Ludwig, T. Pay for Success: building on 25 years of experience with the Low Income Housing Tax Credit.Community Development Investment Review, (2013)9. Rimmer, X., Smith, J., and Wende, S. The incidence of company tax in Australia.Economic Round-up, (2014) (1), 33. Sharkey, N. C. Simplicity in the Chinese context: The categories of differential income tax treatment and their complications. InThe Complexity of Tax Simplification (2016)(pp. 45-69). Palgrave Macmillan UK. Taylor, G., Richardson, G., and Lanis, R. Multinationality, tax havens, intangible assets, and transfer pricing aggressiveness: An empirical analysis.Journal of International Accounting Research,(2015) 14(1), 25-57. Wiseman, S. A. Property or Currency: The Tax Dilemma behind Bitcoin.Utah L. Rev., (2016) 417. Ato.gov.au. Home page. [online] Available at: https://www.ato.gov.au (2017) [Accessed 1 Feb. 2017]. Austlii.edu.au. Australasian Legal Information Institute (AustLII). [online] Available at: https://www.austlii.edu.au/ (2017) [Accessed 1 Feb. 2017]. Jacob, M. Tax regimes and capital gains realizations. European Accounting Review, (2016) 1-21.Austlii.edu.au. Australasian Legal Information Institute (AustLII). [online] Available at: https://www.austlii.edu.au/ (2017) [Accessed 1 Feb. 2017]. Faccio, M., and Xu, J. Taxes and capital structure. Journal of Financial and Quantitative Analysis, (2015) 50(03), 277 Rimmer, X., Smith, J., and Wende, S. The incidence of company tax in Australia. Economic Round-up, (2014) (1), 33. Armour, P., Burkhauser, R. V., and Larrimore, J. Deconstructing income and income inequality measures: A crosswalk from market income to comprehensive income. The merican Economic Review, (2013) 103(3), 173-177. Ludwig, T. Pay for Success: building on 25 years of experi ence with the Low Income Housing Tax Credit. Community Development Investment Review, (2013) 9. Taylor, G., Richardson, G., and Lanis, R. Multinationality, tax havens, intangible assets, and transfer pricing aggressiveness: An empirical analysis. Journal of International Accounting Research, (2015) 14(1), 25-57. Sharkey, N. C. Simplicity in the Chinese context: The categories of differential income tax treatment and their complications. In The Complexity of Tax Simplification (2016) (pp. 45-69). Palgrave Macmillan UK. Howard, M., Pancak, K. A., and Shackelford, D. A. Taxes, investors, and managers: Exploring the taxation of foreign investors in US REITs. The Journal of the American Taxation Association, (2016) 38(2), 1-19.Wiseman, S. A. Property or Currency: The Tax Dilemma behind Bitcoin. Utah L. Rev., (2016) 417. Cloyne, J. S., and Surico, P. Household debt and the dynamic effects of income tax changes. The Review of Economic Studies, (2017) 84(1), 45-81.

Tuesday, December 3, 2019

ISO 9001 and Quality Management Systems Essay Example

ISO 9001 and Quality Management Systems Essay Quality management system is a part of modern management that deals with the approach on the basis of drawing on system and quality theories. There are different approaches to quality management systems and most of these approaches are based on the principles that are obtained from practical work experiences in industrial manufacturing and not from agricultural practices and academic research. This only means that majority of the quality management systems are applied and used in the manufacturing industry (www.itri.org, 2008). Different quality management systems have a common process to ensure the quality of their products and services. This common process is known as quality control. This quality control function is a very important step in the production process and thus will not be eliminated by most manufacturers. Quality control is very important because without it, the number of defective products that must be repaired, disposed, or returned would dramatically increase. Along with the many importance of quality management systems and quality control is one of the most important reason in the implementation of these systems, that is reputation upholding. For example, majority and almost all of consulting and service industries monitor the quality of the services that they offer in order to uphold their reputations. Other reasons include the satisfaction of customers and the ability to generate and repeat business. We will write a custom essay sample on ISO 9001 and Quality Management Systems specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on ISO 9001 and Quality Management Systems specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on ISO 9001 and Quality Management Systems specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In order to achieve quality control, there should be data quality. Data quality refers to the quality that ensures the accuracy, timeliness, completeness and consistency of the data that are being used by an organization. Along with this definition of data quality is the responsibility that for anyone who uses the data, he or she has a common understanding and knowledge of what the data represents. For the better understanding of what data quality really means, consider the following examples. For example, data of product sales should be more specific, that is, if it either includes or excludes internal sales. Another example of data quality is that the appropriate units for a certain measurement done in a transaction or recorded in documents. That is, whether the currency used is in euros or in dollars. Overall, the scope of data quality is not limited to the data that are generated by the organization or of a certain industry but also the data that are obtained from external sources. The improper implementation of data quality can negatively affect a certain company or industry (Greenyer et. al., 2007). The use of poor quality data can negatively influence the name of a company in the market or the way that the company is perceived in the marketplace. The first impression of the customer is that of the quality of products and services that a certain company can give to its customers. Specific examples of minor errors and yet evidence of poor quality are misaddressed mails, wrong invoices, and erroneous shipments. In today’s modern world, quality management system dictates the future of a certain goal or vision. However, employing quality management system alone without an efficient way of implementing or doing it will lead to result that is comparable to that of having no quality system management at all. That it is why, a strategy or tactic must be done in accordance with quality management system. Different strategies around the world are being used, and all of these strategies depend also on the specific field in which quality management system will be employ, medicine for example. By looking at some examples of strategy on the use of quality management system in the real world, we may be able to evaluate its content, predict possible outputs and correct errors. More or less, the style of quality management system can be modified in order to suit a particular topic or area of specialization. For a clearer view of this topic, the following case is given. In New Zealand, there is a tradition of conducting five-yearly population censuses. In the year 1996, having a low budget and the limited time frame to conduct the national census, the goal of   obtaining a high quality data which will be input in a database for next years use was not achieved. Thus, another approach was used. The approach used is know commonly known as The 2001 Quality Management Strategy. This 2001 QMS (Quality Management Strategy) lead an example on further use of census. In this new method, five main strategies were used in order to achieve the desired goal of high quality data. Although there are main strategies used, the wide range of outputs made it difficult to choose specific and long lasting strategies. The strategies used include the differentiation between the levels of outputs quality, agreement on the quality for 2001 standards, identification of high risk areas to quality throughout the census process, management and reduction of risks, and monitoring and measurement of quality along with the provision of feedback to users. Overall, this 2001 QMS provided the starting point for managing quality throughout a census (McBeth et. al., n.d.) No matter what the strategy is or the type of quality management system that a company is using, the main point here is the strive to achieve quality. One importance of quality is the demand to meet the customers’ needs. Quality can be determined by measuring quality characteristics such as reliability, maintainability, and robustness. If these quality characteristics are not ensured by researchers and the industrial processes are not designed to meet the customers’ needs, the inherent quality of the products can not be increase (www.itri.org, 2008). In order to promote and ensure quality, research and development is a very important factor for it plays a very important role. This is the main reason why international organizations like ISO (International Organization for Standardization) exists and set the rules and policies which are implemented as a guide to ensure the quality of products and services being offered by different industries. One of the organizations in the field of research and development that sets the guidelines for quality control and quality assurance is the ISO or the International Organization of Standardization. ISO is a worldwide organization that develops much different kind of standards. This organization develops the standards that are being used by companies worldwide for them to be plug in the world market. ISO 9001 refers to the series of documents for the Quality Management System Standard and contains the actual requirements or qualifications that an organization must possess for it to become ISO 9001 registered. Thus, ISO 9001 serves as a guideline or a lost of protocols that organizations and companies must follow in order to provide high quality products and services for the consumers. The ISO 9001 is an outline for a quality management system. It applies to all types of organizations of different sizes and different functions. It is an outline that can help organizations, whether product or service oriented in achieving quality standards that are highly recognized and respected throughout the world (www.praxiom.com, 2008). As an outline, it sets the criteria for a good quality management system. These criteria are the basics of good business practice and involves setting of quality goals, ensuring that the customer requirements are understood and met, training of employees, control of production processes, purchase from suppliers, and the correction of problems and ensuring that they will not happen again. If all the above mentioned criteria are met, the company will be ISO 9001 certified. Companies that are ISO 9001 certified can put the ISO registration mark in their marketing materials and this will tell the potential consumers or clients of that company that the company has a good quality management system in place (www.the9000store.com, 2007) The use of ISO 9001 in building the Quality Management System of a company is accompanied by the responsibility of managing the company or organization as a system of interrelated processes. It involves the planning of these processes and the identification of their relation with each other in order to set the goals and make improvements. Along with the responsibilities and duties that an ISO 9001 Certified Company must follow are also the benefits that it will achieve in doing so. These benefits involve internal and marketing benefits. Internal benefits include increased productivity, less scrap and rework, increased employee satisfaction, continual improvement, and increased profits. On the other hand, marketing benefits such as an internationally recognized quality management system, increased opportunities in specific markets, and increased customer satisfaction, will be achieved by an ISO 9001 certified company. This only means that ISO 9001 certification will lead to a more globally competitive and productive company that meets and supplies the demands of its consumers. Aside from the benefits of the company, the employees will also benefit from it. It will ensure them that they have the training and information to do their job correctly. Working in an ISO certified company entails the employees to be in strict compliance with the precautions of quality control. This way, a high quality range of goods and services can be provided to meet the rising demand of consumers. Having discussed the principles of ISO 9001 together with the importance of having a strategic plan of a good quality management system, the most important part is the understanding of the overall steps and necessary action that must be taken in the planning, implementation, and assessment of a good quality management system. The first step is the purchase of standard. Upon purchase, the support literature and software must be reviewed and the strategy that must be used by the company must be agreed upon by the whole team. That is, the company must be very familiar with the standard. This part is relatively easy for there are a wide range of quality publications about the ISO 9001 standard. The next step is the consideration of training. This part involves training through workshops, seminars, and training programs. Training also involves the review of consultancy options, which is the consultation or getting advice from independent consultant in the implementation of quality management system. The last part is choosing a registrar. The registrar is like a third party that assesses the effectiveness of the quality management system of a company or particular industry. The registrar will also issue the company its certificate as a proof that it meets the requirement of the standard. The way to choose a registrar is somehow complex because a wide range of registrars that exists in the market In choosing a registrar, different factors such as experience in the industry, price, geographic coverage and the level of service being offered should be considered. Part of choosing a registrar is the development of a quality manual. This quality manual outlines the goal and intents of a company in operating in a quality manner. The development of a quality manual is followed by the development of support documentation.   It describes the role of each key personnel, how they should do it, and why should they do it. Also in the list of steps is the implementation of the quality management itself. In implementation, it should be well remembered that communication and training plays a vital key to succeed. In the implementation phase, every member of the company works on the procedure and gathers the records that are proof of each member’s part that are being done as according to the protocol. For any company or industry, a good quality management system does not stop in the implementation step; a thorough examination of the system should be conducted to determine its effectivity. The first step in the said system examination is a pre-assessment check. The main purpose of this step is to determine the areas where the company may not be operating as according to the standard. That is, if there is a deviation in the system that leads to error or poor quality. This step is very important for it will enable a company to check and correct its errors before the actual system assessment is done. The results of the pre-assessment should be arrange or certified by the registrar and the quality system management used will be reviewed and the result will determine if the company will be recommended for registration. After being recognized, ISO 9001 certification can be already used by the company to aid it in achieving its goals while having a high level of quality goods and services. Lastly, the maintenance of the certification must be maintained by the company and to do so, the continuous use of the quality system management should be employed. The registrar will occasionally check that the company is meeting the standards. In this way, the use, monitoring and arrangement of quality companies can be well sorted. That is, having in mind the goal of a high quality level of products or services (www.bsi-emea.com, 2007). The question that is always being checked for the quality system management of a company is the validity of their methods. This can be understood better by considering the case given. For example, a new chemical company is claiming that they provide accurate and high quality analysis of different chemical samples. So, how does quality management system will be applied to this company to ensure the truth of its quality claims? The answer to this industrial dilemma is through registrar checking as dictated in the scheme for quality management system. That is, the results for the analysis of a particular chemical that will be obtain by the new chemical company will be compared to the results that are obtained by an ISO certified company. That is, the results that are obtained by the new company should be the same or within the accurate limits of the ISO certified company. This method of checking the quality of a newly established chemical company can also be done through the so called inter laboratory analysis. That is, the same samples will be given to new and ISO certified companies and the results that will be obtained will be evaluated. This example shows the application of quality management system and ISO 9001 in the implementation of high quality and reliable products and services. The overall understanding of quality management system and ISO 9001 will guide developing companies and will maintain the quality of products and services being offered by highly respected companies. It is a supreme tool in terms of quality excellence and is one of the major forces governing the marketplace of the business sector in today’s world. In conclusion, it can be determined that the desire for excellence of humanity serves as the driving force to create tools such as the quality management system and ISO 9001 that will uplift the standards for quality of companies worldwide. Both QMS and ISO 9001 are necessary tools in today’s competitive world.

Wednesday, November 27, 2019

Analysis and comparison of two gothic short stories The Monkeys Paw by WW Jacobs and The Red Room by HG Wells Essay Example

Analysis and comparison of two gothic short stories: The Monkeys Paw by WW Jacobs and The Red Room by HG Wells Paper Both The Monkeys Paw and The Red Room were written around the turn of the century, The Monkeys Paw being written in 1902 and The Red Room being written in 1894. The genre was first introduced by Horace Walpole and his gothic novel The Castle of Otranto. The gothic genre blended two already well established genres, horror and romance, because of this it soon became very popular amongst other writers and issued an almost cult-like following. Many writers began to emulate the genre in their own writing, for instance Mary Shelley wrote Frankenstein, which in many ways popularised the genre. It was at its peak in the times coming up to the turn of the century, with the likes of Bram Stoker writing Dracula, Robert Louis Stevensons Strange Case of Dr Jekyll and Mr Hyde and the two short stories in question. The defining feature of the gothic genre is the necessity of tension. The creation of tension is achieved with the use of typical features, for instance setting or use of characters. When using the setting to create tension writers often set the main location in an isolated area. This is apparent in both stories The Monkeys Paw is set in a cut off house during a storm and The Red Room is set in a remote castle. The setting is established straight away in The Monkeys Paw for instance; without the night was cold and wet, Jacobs uses pathetic fallacy to relay illustrate to the reader what the story will be like and already creates tension. The oppressive language used creates a portent of doom because it is set in the night during a storm when it is dark and your senses would be overrun by the storm, making the characters and the reader alike more apprehensive. We will write a custom essay sample on Analysis and comparison of two gothic short stories: The Monkeys Paw by WW Jacobs and The Red Room by HG Wells specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Analysis and comparison of two gothic short stories: The Monkeys Paw by WW Jacobs and The Red Room by HG Wells specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Analysis and comparison of two gothic short stories: The Monkeys Paw by WW Jacobs and The Red Room by HG Wells specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Jacobs then writes Of all the beastly, slushy, out-of-the-way places to live in this quote uses the typical feature of the weather. The author uses a three part list to emphasise the bad weather, bad weather brings bad tidings, and because the White family are out of the way, remembering in those times communication was poor, if something were to happen it would be unlikely they could be helped. Also the three part list emphasises the isolation and in that weather it would be near impossible to communicate with people outside your own home. The house itself is shown as a safe place. The main reason for this is the use of another typical feature, the fire, because the White family are all happy and surrounding the fire it creates a contrast with the weather outside and makes the house seem secure and sheltered to the reader. It is very common for a gothic story to be set in a secluded castle like in The Red Room. This is because in a castle there are often many empty rooms that the custodian rarely goes in, anything could happen in that room. Also castles are often depicted as very cold and dark because they were lived in mainly in times where there was no central heating or electricity. The Red Room also uses a fire as a main setting with all the characters congregated around it for warmth and protection. Along with setting the other main feature in the gothic genre is that of the characters which often are disfigured, for instance in The Red Room H. G. Wells repeatedly refers to one character as the man with the withered arm. People used to think that people with disabilities had been touched by the devil and by using this it automatically makes the reader think of evil. Another of the old custodians is described to wear a shade. Again this a reference to the devil, people used to think that if you were blind then it was because you had witnessed the devil. H. G. Wells also describes the same character to have decaying yellow teeth Wells uses these negative adjectives to portray him as a sinister character. This is a direct comparison to the monkeys paw in which the old people are deemed to be nice for example Mr White lets his son win at a game of chess. Also the name White is significant because white often signifies purity and goodness and Mr white is not portrayed in the same way that old people usually are in gothic novels because neither he nor his wife are disfigured or evil in any way. Depicting the White family in this way conveys a portent of doom to the reader because they are old and frail and more susceptible to attack. Other than Sgt Major Morris who brings with his entrance a portent of doom, no characters in the monkeys paw are menacing. The writer uses pathetic fallacy with the arrival of Sgt major Morris because the bad weather is justified when he enters the house from the intimidation and menace he brings. The menace comes from the talisman, the monkeys paw, another typical feature. To conclude, in many ways both stories are similar for instance both include an isolated building as there setting and both focus on the fire and light being the main protection. However they do differ; in The Monkeys Paw Jacobs uses the talisman and that of the unknown mysterious magic put on it, for instance It had a spell put on it by an old Fakir. Shows that the monkeys paw had mystical, unknown magic put on it. Fakirs are often depicted to be associated with black magic so the reader already knows that if the magic worked it would not be good. The focus of The Red Room is that the main character is afraid of fear itself The worst of all the things that haunt poor mortal man in all its nakedness- Fear!

Saturday, November 23, 2019

Cholera Disease Research Report Essays

Cholera Disease Research Report Essays Cholera Disease Research Report Essay Cholera Disease Research Report Essay Karla Obasi HEA 341 Disease Research Report December 9, 2010 CHOLERA Disease Defined Cholera is an infection of the small intestine that causes a large amount of watery diarrhea. Cholera is a bacterial disease (caused by the bacterium Vibrio cholerae) usually spread through contaminated water. The bacteria, which are found in fecal-contaminated food and water and in raw or undercooked seafood, produce a toxin that affects the intestines causing diarrhea, vomiting, and severe fluid and electrolyte loss. This overwhelming dehydration is the outstanding characteristic of the disease and is the main cause of death. Cholera has a short incubation period (two or three days) and runs a quick course. In untreated cases the death rate is high, averaging 50%, and as high as 90% in epidemics, but with effective treatment the death rate is less than 1%. Historical Perspective During 1883, cholera was epidemic in Egypt. A German physician and bacteriologist, Robert Koch traveled with a group of German colleagues from Berlin to Alexandria, Egypt in August, 1883. Following necropsies, they found a bacillus in the intestinal mucosa in persons who died of cholera, but not of other diseases. He reasoned that the bacillus was related to the cholera process, but was not sure if it was causal or consequential. He stipulated that the time sequence could only be resolved by isolating the organism, growing it in pure culture, and reproducing a similar disease in animals. He was not able to obtain such a pure culture, but did try to infect animals with choleraic material. None became infected. His thoughts and early findings were sent in a dispatch to the German government and shared with the German press. On January 7th 1884, Koch announced in a dispatch that he had successfully isolated the bacillus in pure culture. One month later he wrote again, stating that the bacillus was not straight like other bacilli, but a little bent, like a comma. Â   He also noted that the bacillus was able to proliferate in moist soiled linen or damp earth, and was susceptible to drying and weak acid solutions. Finally, e pointed out that the specific organisms were always found in patients with cholera but never in those with diarrhea from other causes, were relatively rare in early infection, but were extensively present in the characteristic rice water stools of advanced cholera patients. He was, however, still unable to reproduce the disease in animals, reasoning correctly that they are not susceptible. In May, 1884 Koch and his colleagues returned to Berlin where they were treated as n ational heroes. Epidemiology Cholera is a disease that occurs in low income regions of the world where sanitation, food and water hygiene are inadequate. Imported cases occasionally occur in travelers returning from endemic areas. In areas without clean water or sewage disposal (as may occur after natural disasters or in displaced populations in areas of conflict), cholera can spread quickly and have a case fatality rate of as high as 50% in vulnerable groups with limited medical care. The World Health Organization (WHO) reports the emergence of new strains of Vibrio cholerae which now predominates in parts of Africa and Asia, and the emergence and spread of antibiotic resistant strains. Annual global figures (2009) reported to WHO included 221,226 cases and 4,946 deaths from 45 countries. The majority of cases (98%) were reported from Africa where an outbreak, that started in 2008 and lasted for almost a year, spread to South Africa and Zambia. By the end of July 2009, over 98,000 cases and 4,000 deaths were reported in this outbreak. Asia reported an 82% decrease in cases in 2009 compared to 2008, however, reports of acute watery diarrhea, many of which may be cholera, were not included. When cholera first appears in epidemic form in an unexposed population, it can affect all age groups. In contrast, in areas with high rates of endemic disease, most of the adult population have gained some degree of natural immunity because of illness or repeated asymptomatic infections. In this setting, the disease occurs primarily in young children, who are exposed to the organism for the first time, and in the elderly, who have lower gastric acid production and waning immunity. The poor are at greatest risk because hey often lack safe water supplies, are unable to maintain proper hygiene within the home, and may depend on street vendors or other unregulated sources for food and drink. Recent epidemiologic research suggests that an individuals susceptibility to cholera (and other diarrheal infections) is affected by their blood type: those with type O blood are the most susceptible, while those with type AB are the most resistant. Between these two extremes are the A and B blood ty pes, with type A being more resistant than type B. Signs and Symptoms Dry mucus membranes or mouth * Dry skin * Excessive thirst * Glassy or sunken eyes * Lack of tears * Lethargy * Low urine output * Nausea * Rapid dehydration * Abdominal cramps * Watery diarrhea * Rapid pulse * Vomiting The usual incubation period is 2 to 5 days, although it can be as short as several hours. Severe cholera is characterized by a sudden onset of profuse, watery diarrhea accompanied by nausea and vomiting. If left untreated, this can rapidly lead to serious dehydration, electrolyte imbalance and circulatory collapse. Over 50% of the most severe cases die within a few hours? with prompt, effective treatment, mortality is less than 1%. Cholera may be asymptomatic or mild in healthy individuals, with diarrhea as the only symptom. Etiology/Pathophysiology Most of the Vibrio cholerae bacteria in the contaminated water consumed by the host do not survive the highly acidic conditions of the human stomach. The few bacteria that do survive conserve their energy and store during the passage through the stomach by shutting down protein production. When the surviving bacteria exit the stomach and reach the small intestine, they need to propel themselves through the thick mucus that lines the small intestine to get to the intestinal wall where they can thrive. The bacteria start up production of the protein flagellin to make flagella so that they can propel themselves through the mucus of the small intestine. StoIn some animals, including vertebrates, echinoderms, insects and molluscs, the stomach is a muscular, hollow, dilated part of the alimentary canal which functions as the primary organ of the digestive tract. It is involved in the second phase of digestion, following mastication . The stomach is Once the cholera bacteria reach the intestinal wall, they do not need the flagella propellers to move any longer. The bacteria stop producing the protein flagellin, thus again conserving energy and nutrients by changing the mix of proteins which they manufacture in response to the changed chemical surroundings. On reaching the intestinal wall, Vibrio cholerae start producing the toxic proteins that give the infected person a watery diarrhea. This carries the multiplying new generations of the bacteria out into the drinking water of the next host if proper sanitation measures are not in place. Diagnostic Methods Cholera is diagnosed by the stool sample and it keeps out the bacteria, which can cause cholera. Cholera needs immediate action because of watery diarrhea, so the health centre can begin lack of fluids treatment before a final diagnosis is made. A number of tests have been performed to check cholera: * A doctor confirms a diagnosis of cholera by recovering the bacteria from fresh stool sample or from rectal swabs. A dark-field atomic test of fresh feces shows quick moving bacilli allows for a quick, cautious analysis. * Cholera can be established only by the separation of the contributory organism from the diarrheic stools of infected persons. Clinical symptoms are profuse watery diarrhea. Cholera cots, cots with openings to allow fecal output into a bucket, are used to measure volumes of stool loss and fluid repl acement needs. Lab tests include stool gram stain (gram negative rods) culture, dark field microscopy or stool PCR. People must begin treatment even before diagnostic work-up. Treatment Methods The objective of treatment is to replace fluid and electrolytes lost through diarrhea. Depending on your condition, you may be given fluids by mouth or through a vein (intravenous). Antibiotics may shorten the time you feel ill. The World Health Organization (WHO) has developed an oral rehydration solution that is cheaper and easier to use than the typical intravenous fluid. This solution of sugar and electrolytes is now being used internationally. Oral rehydration therapy (ORT) involves the replacement of fluids and electrolytes lost during an episode of diarrheal illness. Diarrheal illnesses are pervasive worldwide, and they have a particularly large impact in the developing world. Children under the age of five are the major victims and account for over 3 million deaths a year due to dehydration associated with diarrheal illness. The World Health Organization (WHO) estimates that over one million deaths are prevented annually by ORT. An oral rehydration solution (ORS) is the cornerstone of this treatment. Between 90 and 95 percent of cases of acute, watery diarrhea can be successfully treated with ORT. Prognosis Most infections are not severe, with about 75% to 80% of infected people not showing any symptoms. These individuals continue to shed the bacteria back into the environment, potentially infecting others with the disease. Because of severe dehydration, fatality rates are very high (25% to 65%) when untreated, especially among infants, young children, older individuals and people with a compromised immune system. Death can occur with adults within hours of infection, but those who recover usually have long-term immunity against reinfection. Prevention and Control Methods The first cardinal rule in preventing cholera and other infectious diseases is routine hand washing. A safe and clean supply of water is the key to cholera prevention. Adequate chlorination of public water supplies and, in some cases, the distribution of chlorine tablets to households with instructions for their proper use are often effective measures. If chemical disinfection is not possible, people can be instructed to boil water before drinking it, but this may be difficult to accomplish, especially in poor countries where fuel may be expensive or unavailable. Measures for the prevention of cholera mostly consist of providing clean water and proper sanitation to populations who do not yet have access to basic services. Health education and good food hygiene are equally important. Communities should be reminded of basic hygienic behaviors, including the necessity of systematic hand-washing with soap after defecation and before handing food or eating, as well as safe preparation and conservation of food. Appropriate media, such as radio, television or newspapers should be involved in disseminating health education messages. Community and religious leaders should also be associated to social mobilization campaigns. Among people developing symptoms, 80% of episodes are of mild or moderate severity. The remaining 10%-20% of cases develop severe watery diarrhea with signs of dehydration. Once an outbreak is detected, the usual intervention strategy aims to reduce mortality ideally below 1% by ensuring access to treatment and controlling the spread of disease. To achieve this, all partners involved should be properly coordinated and those in charge of water and sanitation must be included in the response strategy. Recommended control methods, including standardized case management, have proven effective in reducing the case-fatality rate. The main tools for cholera control are: * proper and timely case management in cholera treatment centers * specific training for proper case management, including avoidance of nosocomial infections * sufficient pre-positioned medical supplies for case management (e. g. iarrheal disease kits) * improved access to water, effective sanitation, proper waste management and vector control * enhanced hygiene and food safety practices; improved communication and public information Today, no country requires proof of cholera vaccination as a condition for entry and the International Certificate of Vaccination no longer provides a specific space for recording cholera vaccinations. The International Health Regulatio ns do not provide a legal basis for countries to require travelers to have proof of cholera vaccination as reference to uch requirements was removed from the Regulations in 1973. WHO does not consider that proof of vaccination plays any useful role in preventing the international spread of cholera and therefore represents an unnecessary interference with international travel. Bibliography 1. Lam C, Octavia S, Reeves P, et al. Evolution of seventh cholera pandemic and origin of 1991 epidemic, Latin America. Emergence of Infectious Diseases. 2010. 2. World Health Organization. Cholera, 2009. Weekly Epidemiology. 2010. 3. World Health Organization. Cholera vaccines: WHO position paper. Weekly Epidemiology. 2010. who. int/cholera/en/index. html 4. World Health Organization. Fact sheet 107: June 2010. Cholera. Available at: who. int/mediacentre/factsheets/fs107/en/index. html 5. Health Protection Agency. Foreign Travel associated Illness in England, Wales and Northern Ireland: 2007 report. London: Health Protection Agency? 2007 6. Wittlinger F, Steffen R, Watanabe H, Handszuh H. Risk of cholera among Western and Japanese travelers. Journal of Medical Travel. 995. 7. Morger H, Steffen R, Schar M. Epidemiology of cholera in travelers, and conclusions for vaccination recommendations. British Medical Journal. 1983. 8. Heymann DL, editor. Control of Communicable Diseases Manual. 18th ed. Washington: American Public Health Association. 2004. 9. Hill DR, Ford L and Lalloo, DG. Oral cholera vaccines: use in clinical practice. Lancet Infectious Research Journal. 2006. 10. Salisbury D, Ramsay M, Noakes K. , eds. Immunization against infectious diseases. Department of Health. 3rd ed. London. 2006.

Thursday, November 21, 2019

Love (thats not a topic,thats reserve discount,) Essay

Love (thats not a topic,thats reserve discount,) - Essay Example It would ensure that the high number of cases of paddling in the state reduced to a lower level. In this case, the long term effect would be seen in an improved psychological state of students since they would not live in fear of the paddle. The bill was made law after it had passed all the process that bills go through before being considered a law. The bill was signed in the Senate and the House on the same date (27th may 2011). It was later sent to the governor’s office who signed it on the 17th June 2011. However, it became effective on 1st September 2011. If I was a member of the legislature, I would have voted for bill since corporal punishment is not the best alternative for disciplining errant students. It is an archaic way of instilling disciplines to students and does not play any role in their education. Furthermore, spanking or paddling causes pain to students and this may affect them psychologically instead of making them quit their bad

Wednesday, November 20, 2019

LAW OF BUSINESS ORGANISATIONS Essay Example | Topics and Well Written Essays - 2500 words

LAW OF BUSINESS ORGANISATIONS - Essay Example The principals hand over the running of the corporate body to the management with the aim of benefiting from professional management of such corporate body. The agency theory offers many views of this relationship, as well as prepositions on how this relationship can be nursed in order to benefit the principals. The subject of this essay is to examine the ways in which agency cost theory has influenced company law and corporate governance reform. AGENCY THEORY The Problem to be Uprooted The concerns that the agency theory raises were first raised by Adam Smith. Smith noted that when a business unit grows into a level at which its management is handed over to other members who are not owners, the running of such a business will not be optimized. The new people who are responsible for managing the business lack an equivalent commitment as the owners. This particularly rises because of conflict of interests. Conflict of interests comes up because the agents will want to maximise their b enefits at the lowest efforts while the principals will want to incur the least expenses but with maximum input from the agents to that the principals’ benefits are maximized.1 These concerns were revisited by other scholars, for instance, Berle and Means, but were fortified by the efforts of Jensen and Meckling.2 Jensen and Meckling clearly explained the conflict of interest that often comes up in the delegation of duties by the principals to the agents. They called it the agency problem. They observed that because agents do not own the business unit they are running, there are likely chances that they will commit ‘moral hazards’. Moral hazards in this context are actions that benefit the agents but at the expense of the business unit or rather the business unit owners. Such actions as shirking duties to attend to personal matters arise when non owners of a business start running it. Such actions are clearly not in the best interest of the principals.3 In order to solve the agency problem, two suggestions were made. One was that the delegation of duties and that the relationship between principal and agent must be designed in a manner that will uphold efficiency. The second suggestion made was that there has to be an effective means of monitoring the agents. Jensen clarified that in the first suggestion, there has to be consensus on the amount of rights that the principals will transfer to the agents. The agents have to be allowed enough rights to allow them execute their duties as pertains to those rights but they should not be too much to the extent of undermining the principals’ rights. And in the second suggestion a mechanism is created that will monitor the agents to ensure that what is agreed in the first suggestion is being adhered to – that is, the agents do not overstep their mandate. Thus from the very outset, the agency theory is all about corporate governance and company law. Putting up structures to enable agents manage a corporate body in a certain way that the principals wants is actually influencing how corporate governance is undertaken.4 It is clear that even though principals invite agents to run their business for efficiency purpose due to the professional skills that these agents have, the agents to some extent are not likely to work as hard as the principals would have worked if they had the skills that the agents possess. It therefore becomes inevitable that the corporate body will lose some value due to the change

Sunday, November 17, 2019

Chemistry Extended Essay Essay Example for Free

Chemistry Extended Essay Essay To investigate the effect of 2-bromo-2-methyl propane concentration and temperature of the system on the rate of reaction of solvolysis of 2-bromo-2-methyl propane in 90% ethyl alcohol Done by: Habib Iscandar Hinn Friends Boys School June 22, 2007 To investigate the effect of 2-bromo-2-methyl propane concentration and temperature of the system on the rate of reaction of solvolysis of 2-bromo-2-methyl propane in 90% ethyl alcohol Introduction: The major product of the solvolysis of t -butyl chloride in 70 % water 30 % acetone is t-butyl alcohol, with a small amount of isobutylene being formed as a by product And this is with accordance of first order kinetic and suggests a two step mechanism in which the rate determining step consists of the ionization of t-butyl chloride, and in this mechanism a carbonium ion is formed as inter- mediate and this bonds immediately to near by nucleophile (in this case nucleophile is a neutral molecule) the initial product is t-butyl carbonium ion. Note1: if the nucleophile is neutral the product will be charged since the leaving group takes both bonding electrons away with it So chemists have proposed to general types of mechanism: 1- Nucleophilic substitution Sn1 The ionization step in a Sn1 reaction is endothermic and much slower than the exothermic neutralization of carbonium ion by a nucleophile. And so the rate determining step being the unimolecular ionization of the t-butyl chloride equation 4, and as a result, the overall rate of reaction is not affected by changes in the concentration or kinds of nucleophilic reagents present. Note2: the factor which determines the mechanisms employed is typically the nature of the substrate it self and not the particular nucleophile Note3: if the sum of the energy of the product is lower than the energy of the reactant the reaction is exothermic, and if the product have higher energy than the reactant the reaction is endothermic. 2- Elimination E1 (elimination unimolecular) And because t-butyl chloride acts as a Lewis acid (an electrophile) and combines with a nucleophile to give a substitution product, so the major product of the solvolysis of t-butyl chloride in water-acetone solvent is t-butyl alcohol. (Note4: electrophile: an electron deficient atom, ion or molecule that as affinity for an electron pair, and will bond to a base or nucleophile.) (Note5 : nucleophile: and atom, ion , or molecule that has an electron pair that may be donated in forming covalent bond to an electerophile.) Evaluating the mechanism: The only reactant that is undergoing change in the rate determining step is t-butyl chloride and so such reactions is a unimolecular and follow a first order equation (Sn1, E1). This means that the rate of the reaction varies directly with the concentration of t- butyl chloride. And since nucleophilic only participate in the fast second step, so their relative molar concentrations rather than their nucleiophilities are the primary product determining factor, and by using nucleophilic solvent like water, so its high concentration will assure that alcohols are the major product, and because water have a high dielectric constant (e=81) so water molecule tend to orient them-selves in such a way as to decrease the electrostatic forces between ions. And an important factor is the salvations which refer to water molecules ability stabilize ions by encasing them in a sheath of weakly bonded solvent molecules: 1- Anions are solvated by hydrogen bonding, 2- Cations are solvated by nucleophilic sites on water molecule (oxygen). And in this case of t-butyl carbonium ion the nucleophiles form strong covalent bond to carbon and converting the intermediate to a substitution product. The reaction mechanism is a sequential account of each transition state and intermediate in a total reaction, the over all rate of reaction is determined by the transition state of highest energy in the sequence, so the rate determining step is the rate determining step for both the Sn1 and E1 for t butyl chloride. (Note 6: the water soluble organic solvent acetone is used to keep a reasonable concentration of t-butyl chloride in solution) The balance equation for t-butyl chloride solvolysis in water-acetone solvent is: The effect of concentration on the solvolysis of t-butyl chloride in 70 %water 30 %acetone solvent. As the reaction proceeds the solution becomes increasingly acidic until all of the t -butyl chloride has reacted and all HCl that can form has formed. So we will monitor the reaction by allowing HCl formed to neutralize a predetermined amount of NaOH. An indicator dye (bromo-phenol blue) will change color when the NaOH has been neutralized, and clocking of the reaction should begin at the instant. So according to kinetic measurements: Rate of reaction = K [t butyl chloride] Where K is the specific rate constant in S -1 and [t butyl chloride] is the concentration of t-butyl chloride in M. Our kinetic measurement will depend on the determination of the amount of HCl produced by the reaction, so by monitoring the color change of the acid base indicator, we will determine the time required for 10% of t-butyl chloride to hydrolyze by having 10 % as much NaOH present as T-butyl chloride. Rate = d [Rcl] dt ; Where Rcl = -dt [Rcl] = K [Rcl] dt Rearranging, d [Rcl] = -K dt [Rcl] And integrating for t=0 to t=t will give; = Ln [Rcl] t Ln [Rcl] 0 = Kt 2.303 Log [Rcl] 0 = Kt [Rcl] t 2.303 Log [Rcl] 0 = Kt [Rcl] t Where [Rcl] 0: is the molar concentration at time t = 0 [Rcl] t: is the molar concentration at time t = t Two methods to calculate K 1- since the equation Kt = 2.303 Log [Rcl] 0 [Rcl] t Is an equation of a straight line (y=mx+b) with slope k. and intercept =0, a plot of 2.303 log [Rcl] 0 / [Rcl] t versus t should yield a straight line with slope k. 2- if the solvolysis reaction run to 10% completion Then, [Rcl] = 0.90 [Rcl] 0 Kt = 2.303 Log [Rcl] 0 = 2.303 log (1.11) 0.90 [Rcl] 0 And therefore, K = 0.104 T So by finding the value of K and compensate it in the rate of reaction equation Rate = K[Rcl] where the concentration of Rcl is known we can calculate the value of the rate of reaction and we will see its effect on the solvolysis of t butyl chloride in 70% water 30 % acetone solution. The effect of temperature on the solvolysis of t -butyl chloride in 70%water 30%acetone solvent. In nearly every instance an increase in temperature causes an increase in the rate of reaction, because the total fraction of all of the t butyl chloride 1molecules having energies equal to or greater than activation energy (Ea) Corresponds to the shaded portion of the area under the curve increases by increasing the temperature and by comparing the area for two different temperature, we see that the total fraction of t- butyl chloride molecules with sufficient kinetic energy to undergo reaction increases with increasing temperature and consequently, so does the reaction rate. Note7: changing the concentration affects the rate of reaction changing the temperature affects the rate constant as well as the rate. By finding the values of reaction rate constant K for different concentration of t-butyl chloride and different reaction temperature, we will find the effect of temperature on the solvolysis of t-butyl chloride in water acetone solvent. Quantitatively, K (s-1) is related to Ea and T by the equation K1 = Ae-Ea/RT1 1 Ea is the activation energy, in joule / mole. (Jmol-1) A is a proportionality constant, in s-1 R is the gas constant = 8.314 Jmol-1K-1 e is the base of the natural logarithms. T is temperature in Kelvin. This relation ship is known as Arrhenius equation We measure Ea by taking the natural logarithm of eq.1 Ln K = ln A Ea RT Thus, a plot of ln k versus 1/T gives a straight line whose slope is equal to -Ea/R and whose intercept with coordinate is ln A Note8: Ea is the activation energy, a constant characteristic of the reaction We can calculate the rate constant at some specific temperature if Ea and K at some other temperature are known. For any temp. T1 (known), Ea (known), K1 (known) K1 = A e -Ea/RT1 For any other T2 (known); (K2 unknown) K2 = A e -Ea/RT2 By dividing K1 over K2 K1 = A e -Ea/RT1 K2 A e -Ea/RT2 Taking natural logarithm of both sides, we get Ln K1 = Ea (1/T2 1/T1). K2 R Or in common logarithms (base 10 logarithms) gives: Log K1 = Ea (1/T2 1/T1) K2 2.303 R And by finding the value of K2 we will be able to find the rate of reaction at T2 and we will find the effect of temperature on the rate of solvolysis of t butyl chloride in 70 % water 30 % acetone solution. By finding the values of reaction rate constant K for different concentration of t-butyl chloride and different reaction temperature, we will find the effect of concentration and temperature on the solvolysis of t-butyl chloride in water acetone solvent. Procedure: Part A: the effect of concentration on the rate of solvolysis of t butyl chloride in 70%water 30%acetone solvent. a- Experimental procedure: to measure the time necessary for 10 % solvolysis of t butyl chloride (0.1 M concentration) in 70 % water 30% acetone solvent at room temperature. A, a, I:- 1- Prepare 500 ml of 0.1 M t- butyl chloride in acetone only and put it in an Erlenmeyer flask and label it #1. 2- Prepare 100 ml of 0.1 M NaOH solutions (in water) and put it in an Erlenmeyer and label it #2. 3- Using a burette take 30 ml of the solution in flask #1 and put it in another Erlenmeyer and label it #3. 4- By a graduated pipette take 3 ml of sodium hydroxide 0.1 M in an Erlenmeyer flask and label it #4. 5- Using a graduated cylinder measure 67 ml of distilled water added to an Erlenmeyer flask #4. 6- Add two drops of Bromo-phenol blue indicator to flask #4. A, a, II:- 1- Add quickly the solution in Erlenmeyer flask #4 to solution in flask #3 and start the stop watch to count for time in seconds. 2- Swirl the mixture and after one or two seconds immediately pour the combined solutions back into Erlenmeyer flask #4 to minimize the errors in the results. 3- The color of the mixed solutions is blue, so continue swirling the solution in Erlenmeyer flask #4 till the instant color of the solution start changing to yellow, then we stop the stopwatch and record the time. 4- Repeat the procedure at least three times and calculate the average. 5- Tabulate the results in record A. b- Experimental procedure: to measure the time necessary for 10 % solvolysis of t butyl chloride (0.2 M concentration) in 70 % water 30% acetone solvent at room temperature. A, b, I:- 1- Prepare 500 ml of 0.2 M t- butyl chloride in acetone only and put it in an Erlenmeyer flask and label it #1. 2- Prepare 100 ml of 0.1 M NaOH solutions (in water) and put it in an Erlenmeyer flask and label it #2. 3- Using a burette take 30 ml of the solution in Erlenmeyer flask #1 and put it in another Erlenmeyer flask and label it #3. 4- By a graduated pipette take 3 ml of sodium hydroxide 0.1 M in an Erlenmeyer flask and label it #4. 5- Using a graduated cylinder measure 67 ml of distilled water added to an Erlenmeyer flask #4. 6- Add two drops of bromo-phenol blue indicator to Erlenmeyer flask #4. A, b, II:- 1- Add quickly the solution in an Erlenmeyer flask #4 to solution in flask #3 and start the stop watch to count for time in seconds. 2- Swirl the mixture and after one or two seconds immediately pour the combined solutions back into an Erlenmeyer flask #4 to minimize the errors in the results. 3- The color of the mixed solutions is blue, so continue swirling the solution in Erlenmeyer flask #4 till the instant color of the solution start changing to yellow, then we stop the stopwatch and record the time. 4- Repeat the procedure at least three times and calculate the average. 5- Tabulate the results in record A. Part B: the effect of temperature on the rate of solvolysis of t butyl chloride in 70%water 30%acetone solvent. a- Experimental procedure: to measure the time necessary for 10 % solvolysis of t butyl chloride (0.1 M concentration) in 70 % water 30% acetone solvent at zero Celsius degree. B, a, I:- 1- Prepare 500 ml of 0.1 M t- butyl chloride in acetone only and put it in an Erlenmeyer flask and label it #1. 2- Prepare 100 ml of 0.1 M NaOH solutions (in water) and put it in an Erlenmeyer flask and label it #2. 3- Using a burette take 30 ml of the solution in Erlenmeyer flask #1and put it in an Erlenmeyer flask and label it #3. 4- By a graduated pipette take 3 ml of sodium hydroxide 0.1 M in an Erlenmeyer flask and label it #4. 5- Using a graduated cylinder measure 67 ml of distilled water added to Erlenmeyer flask #4. 6- Add two drops of bromo-phenol blue indicator to Erlenmeyer flask #4. B, a, II:- 1- Suspend the Erlenmeyer flasks in a water bath full with ice and water, allowing the temperature of the Erlenmeyer flasks and their contents to equilibrate for ten minutes. 2- Adding quickly the solution in Erlenmeyer flask #4 to solution in Erlenmeyer flask #3 and start the stop watch to count for time in seconds. 3- Swirl the mixture and after one or two seconds immediately pour the combined solutions back into Erlenmeyer flask #4 to minimize the errors in the results. 4- The color of the solution after that will become blue, so continue swirling the solution in Erlenmeyer flask #4 till the instant color of the solution start changing to yellow we stop the stop watch and record the time 5- Repeat the procedure at least three times and calculate the average. 6- Tabulate the results in record B. b- Experimental procedure: to measure the time necessary for 10 % solvolysis of t butyl chloride (0.1 M concentration) in 70 % water 30% acetone solvent at a temperature greater than room temperature by ten degrees. B, b, I:- 1- Prepare 500 ml of 0.1 M t- butyl chloride in acetone only and put it in an Erlenmeyer flask and label it #1. 2- Prepare 100 ml of 0.1 M NaOH solutions (in water) and put it in an Erlenmeyer flask and label it #2. 3- Using a burette take 30 ml of the solution in Erlenmeyer flask #1 and put it in an Erlenmeyer flask and label it #3. 4- By a graduated pipette put 3 ml of sodium hydroxide 0.1 M in an Erlenmeyer flask and label it #4. 5- Using a graduated cylinder measure 67 ml of distilled water added to Erlenmeyer flask #4. 7- Add two drops of bromo-phenol blue indicator to flask #4. B, b, II:- 1- Suspend the flasks #3 and #4 in a water bath full with ice and water, allowing the temperature of the flasks and their contents to equilibrate for ten minutes.(to reach the temperature of the water bath) 2- Adding quickly the solution in flask #4 to solution in flask #3 and start the stop watch to count for time in seconds. 3- Swirl the mixture and after one or two seconds immediately pour the combined solutions back into flask #4 to minimize the errors in the results. 4- The color of the mixed solutions is blue, so continue swirling the solution in flask #4 till the instant color of the solution start changing to yellow we stop the stopwatch and record the time 5- Repeat the procedure at least three times and calculate the average. 6- Tabulate the results in record B. Record A Run number Temperature Time of 10 % reaction Average time / seconds Record B Run number Temperature Time required for 10% reaction Average time/seconds Average time/ seconds References; * E. Brady, James. E. Humiston, Gerard., General Chemistry Principles and Structure, second edition, SI version, john Willy and sons, Inc. * Brewester, Vaderwerf and McEwen. Unitized Experiments in Organic Chemistry, 3rd Ed. * Streitwieser, Andrew. H. Heathcock, Clayton. Introduction to Organic Chemistry. * H. Reusch, William. An Introduction to Organic Chemistry. * J. Laidler, Keith. Chemical kinetics. 2nd ed. * Search engines that where used: o www.google.com o www.yahoo.com * Goldwhite, Harold. R. Spielman, John. College Chemistry, 1984