About the U.S. Department of State

The United States Department of State also referred to as â€Å"the State Department† or simply â€Å"State,† is the executive branch department of the United States federal government primarily responsible for administering U.S. foreign policy and consulting with the President of the United States and Congress on international diplomatic issues and policies. The mission statement of the State Department reads: â€Å"To advance freedom for the benefit of the American people and the international community by helping to build and sustain a more democratic, secure, and prosperous world composed of well-governed states that respond to the needs of their people, reduce widespread poverty, and act responsibly within the international system.† The primary functions of the State Department include: Provide protection and assistance for U.S. citizens traveling or living abroad;Assist U.S. businesses and industries operating in the global marketplace;Coordinate and provide support for international activities of other U.S. agencies, official visits overseas and at home, and other diplomatic efforts;Inform the public about U.S. foreign policy and relations with other countries and provide feedback from the public to administration officials. Similar the foreign ministries in other nations, the State Department conduct international diplomatic relations on the part of the United States by negotiating treaties and other agreements with foreign governments. The State Department also represents the United States in the United Nations. Created in 1789, the State Department was the first executive branch department established after final  ratification of the U.S. Constitution. Headquartered in the Harry S Truman Building in Washington, D.C., the State Department currently operates 294 U.S. embassies around the world and oversees compliance of more than 200 international treaties. As an agency of the president’s Cabinet, the State Department is led by the Secretary of State, as nominated by the president and confirmed by the U.S. Senate. The Secretary of State is second in the line of presidential succession after the Vice President of the United States. In addition to assisting with the international activities of other U.S. government agencies, the State Department provides many important services to U.S. citizens traveling and living abroad and to foreign citizens trying to visit or immigrate to the United States. In perhaps its most publicly noticeable role the State Department issues U.S. Passports to U.S. citizens allowing them to travel to and return from foreign countries and travel visas to U.S. citizens and non-citizen residents. In addition, the State Department’s Consular Information Program informs the American public of conditions abroad that may affect their safety and security while traveling abroad. Country-specific travel information and global Travel Alerts and Warnings are vital parts of the program. The State Department also oversees all U.S. foreign aid and development programs such as the U.S. Agency for International Development (USAID) and the President’s Emergency Plan for AIDS Relief. All activities of the State Department, including foreign assistance programs, representing the U.S. abroad, countering international crime and human trafficking, and all other services and programs are paid for through the foreign affairs component of the annual federal budget as requested by the president and approved by Congress. On average, the total State Department expenditure represents just over 1% of the total federal budget, projected to exceed  $4 trillion in 2017.  Ã‚   Brief History of the State Department On July 27, 1789, President George Washington singled a bill passed by the House of Representatives and Senate on July 21, 1789, creating the Department of Foreign Affairs as the first federal agency created under the new Constitution. A law enacted on September 15, 1789, changed the name of the agency to the Department of State and assigned it oversight of a variety of domestic, rather than foreign issues. For example, the law made the Department of State responsible for running the United States Mint and conducting the decennial U.S. census. During the 19th century, these and most of the Department of State’s other domestic duties were turned over to other federal agencies and departments. Appointed by President Washington on September 29, 1789, Thomas Jefferson of Virginia, then serving as Minister to France became the first Secretary of State. Appointed before Washington had taken office, John Jay had been serving in as Secretary of Foreign Affairs and continued to function as de-facto Secretary of State until Jefferson returned from France several months later.

Economic Value Added Free Essays

EVA is a way of measuring a firm’s profitability. EVA is NOPAT minus a charge for all capital invested in the business (Byrne 1). A more intuitive way to think of EVA is as the difference between a firms NOPAT and its total cost of capital (Kramer Pushner 40). We will write a custom essay sample on Economic Value Added or any similar topic only for you Order Now Stern Staurt’s numerical definition of EVA is calculated for any year by multiplying a firm’s economic book value of capital  © at the beginning of the year by the spread between its return on capital  ® and its cost of capital (K): EVA=(Rt-Kt)*Ct-1 (Kramer Pushner 41). EVA is a notion of residual income (Ehrbar Xi). Investors demand a rate of return proportional to the amount of risk incurred. Operating profits determine residual income by plotting them against the required rate of return, a product of both debt and equity. EVA takes into account all capital invested. Peter Druker says in his Harvard Business Review article, â€Å"EVA is based on something we have known for a long time: What we call profits, the money left to service equity, is not profit at all. Until a business returns a profit that is greater than its cost of capital, it operates at a loss. Never mind that it pays taxes if it had a genuine profit. The enterprise still returns less to the economy than it devours in resources†¦. Until then it does not create wealth but destroys it† (Ehrbar 2). EVA is a measure of wealth creation or destruction after all costs are capitalized. Companies use EVA as a measure of corporate performance, as an incentive system and as a link between shareholder and management/employee goals. Stock price indicates investor’s certainty concerning current and future earnings potential. EVA is a static measure of corporate performance; MVA is a dynamic, forward looking market performance measure. MVA is a market generated number calculated by subtracting the Capital invested in a firm  © from the sum (V) of the total market value of the firm’s equity and book value of debt: MVA=Vt-Ct† (Kramer Pushner 42). Al Ehrbar describes MVA as exactly equivalent to the stock market’s estimate of the NPV of a company. In 1998 CSX Corperation introduced EVA criteria to the fast growing but low margin CSX Intermodal business, where trains deliver freight to waiting trucks or cargo ships. Large amounts of capital are required to power a mammoth fleet of locomotive, containers and railcars. Figuring in capital costs, CSX Intermodal lost $70 million in 1988. â€Å"The CEO issued an ultimatum, et EVA up or be sold† (Fortune, 39). CSX Intermodal freight volume increased by 25%, yet they dramatically reduced their capital cost by reducing the number of container and trailers by 22%, reducing their locomotive fleet by 33%, and reducing fuel costs. EVA in 1992 was $10 million dollars, and was expected to triple the following year. Wall Street responded: CSX stock price rose from $28 before EVA to a 1993 price of $75. CSX concluded that investors care more about their net cash return on capital than accounting figures such as EPS, ROE and ROA. Companies that adopt EVA as a performance measure found tie-in compensation plans very useful in aligning management behavior and shareholder needs. Typical plans consist of two familiar parts, a bonus and stock incentives, applied in new ways (Fortune 50). Bonus targets are established by a percent increase in EVA and recalculated each year by averaging the prior year’s goal and the prior year’s result. Bonus have no limits, but the manager incurs operating risk because some of the bonus is put in a â€Å"bank,† say, for five years. If over the next five years management performs poorly, and EVA drops, the â€Å"bank† account is depleted. Management incurs the risks and benefits just as owners do. Joel Stern notes that in cases without an EVA incentive plan, employees suffer from a common problem. On average their fixed pay, salaries and pension, are too high, and their variable pay, profit sharing and share options, are to low (Ehbar XIX). Stern adds that size, not value, drives employees in typical incentive programs because size is positively correlated with increases in fixed pay and closely thereafter, variable pay, even if it destroys shareholder wealth. EVA protects shareholder interests by depositing variable pay into a deferred account that can be lost if value is eroded. EVA, as a corporate measure and a predictive tool, generates mixed reviews in the business and academic worlds. ATT’s Jim Meen says, â€Å"The correlation between MVA and EVA is very high. So when your driving your business toward EVA, your really driving the correlation with market value† (Kramer Pushner, 43). Stern Stewart finds an R squared value of 60% based on 20 groupings of firms (Kramer Pushner, 41). Contenders site statistical evidence to the contrary. BCG-Holt calculates an R square, after removing 21 outliers, of 27%. Dodd and Chen report that EVA accounts for only 20. 2% of the variation in stock returns for a sample of 500 companies, while ROA explains 24. 5% of market returns (Kramer Pushner, 43). In their paper â€Å"An Empirical Analysis of Economic Value Added as a Proxy for Market Value Added,† Kramer and Pushner test the hypothesis that EVA is highly correlated with MVA. Simple regression analysis is used to test this hypothesis and other market determinants of market value such as NOPAT. First Kramer and Pushner test the relationship between the level of MVA and the level of EVA using the SS1000. In all cases the level of MVA positively relates to both NOPAT and EVA in the same and prior periods. However, in all cases, NOPAT explains more of the total variation in MVA than EVA† (O’Byrne Stewart 44). This suggests that the level of NOPAT is not only a better proxy but also a better predictor of corporate performance than the level of EVA. Results for weighted least squares, change in MVA and variations are described graphically in appendix 1. Kramer and Pushner conclude that there is no clear evidence that EVA is the best measure of corporate success in adding value to shareholder investments (Kramer and Pushner, 47). Stephen F. O’Byrne and Stern Stewart and Co. tested a similar hypothesis. Their objective is to show that EVA provides a theoretical and practical measure of operating performance. O’Byrne and Stewart substantiate the explanatory power of EVA relative to earnings because, unlike previous studies, they recognize two important characteristics: Multiples of positive EVA are significantly higher than multiples of negative EVA, which implies that companies with negative EVAs have values that are higher than what would be expected if the market valued EVA at the same multiple. Multiples of capital tend to decline with company size, which suggest that the market assigns higher multiples to a given level of EVA for smaller companies. Stewart, 117). O’Byrne and Stewart suggest at first glance that earnings and EVA have about the same level of success in explaining market value. The variance explained ranges around 32%. Taking into account the two characteristics listed above, the explanatory power of their model increases to 42%. Five-year changes in EVA explain 55% of the variation in market value, and ten-year changes in EVA explain 74% of the variation in ten-year changes. The NOPAT model has 15%-20% less explanatory power. The results of O’Byrne and Stewart research appear in appendix 2. They conclude that because EVA is systematically linked to market value, it proves to be a better predictor of market value than other performance measures. Proponents of EVA also argue that GAAP standards distort true economic reality, produce unreliable corporate standards and serve as an unproductive compensation system. Harvard business school professor Baruch Lev states that; â€Å"Overall, the fragile association between accounting data and capital market’s values suggest that usefulness of financial reports is rather limited† (Ehrbar, 161). Some differences in GAAP and economic reality stem from a bias toward conservative estimates, compounded by SEC requirements driving conservative financial policies. The principal divergence is GAAP’s treatment of equity. The cost of equity should be capitalized. The cost of borrowed capital shows up in a companies interest expense. â€Å"But the cost of equity capital, which the shareholders have contributed, typically appears nowhere in any financial statement-and equity is extraordinarily expensive† (Fortune, 38). Ehrbar contends that GAAP distorts economic reality in areas such as RD, strategic management, expense recognition, depreciation, restructuring charges, taxes and balance sheet adjustments (64). RD under GAAP standards require Corporations to immediately expense RD in the period in which they occur, where as managers and investors see RD as an investment. GAAP’s treatment of RD reduces book value by writing down the asset to $0; EVA would capitalize RD and amortize it over a period of time. Lastly, GAAP incentives can be ineffective motivators. For example, a retiring officer’s pension plan is linked to earnings. During their last year they might skimp on RD to boost earnings because their pension plan is tied to performance. Operating earnings often serve as the benchmark for management compensation. Management has the incentive to negotiate a target that is easy to beat. Managers aim low, insuring their bonus. Trade loading is a second example of how GAAP can affect management decisions concerning bonuses and owner interests. EVA as a measure of financial performance is positively related MVA, but depending on the methodology, the result vary. Kramer and Pushner used simple univariate regressions to compare EVA with other measures explaining EVA. Their results were mixed, NOPAT’s explanatory power in Ordinary Least Squares Regressions outperformed EVA by 9%, however when weighted, EVA’s explanatory power was higher overall and surpassed NOPAT by 6%. Kramer and Pushner note that the market focuses on profits rather than EVA. Investors rely on earnings estimates that are consistently calculated within the industry. This is not the case for FCF or EVA. Lastly, Kramer and Pushner observe, â€Å"investors certainly need to be aware of capital structure, they should already by familiar with the opportunity cost of their investment and may not need to incorporate this into the measure of performance† (Kramer and Pushner 47). Investors may be familiar with the opportunity cost of their investments, although EVA analysis can illuminate problems, such as those created by GAAP accounting, that may not be recognized otherwise. Stephen O’Byrne and Stern Stewarts calculation required the recognition of two important characteristics that drastically changed the explanatory power of EVA. They note that simple a simple regression model, similar to the one used by Kramer and Pushner, depresses the predictive power of EVA and inflates the predictive power of earnings (Stewart 120). EVA with industry coefficients explains and impressive â€Å"56% of the variation in actual market/capital ratios† (Stewart 121). It also produces notable results for changes in EVA and market value over time. Far better results than NOPAT. My results using a simple linear regression model parallels Kramer and Pushner’s results. EVA in 1997 has the highest R square factor, at 33%, but is far from the results calculated by Stewart. EVA’s R squared increased dramatically since 1992. This is consistent with the economic trend of the 90’s, so the increase may not necessarily reflect an increase in EVA due to internal factors, but an external factor, such as the greatest economic expansion in recorded history. All four factors consistently increase from 1992 to 1997. EVA could be a valuable tool if it is tailored to the company and industry. This requires an understanding and adjustment for different EVA multiples for positive and negative EVA and different capital multiples for different size companies. This requires complex calculations, a regularly cited problem. However, in this context EVA lives up to its reputation as a great measure of corporate performance. Other functions, such as aligning employee and shareholder goals, the basis for an incentive system and a more realistic picture of economic reality, makes EVA more attractive. I would recommend using Stern Stewart model to calculate EVA. How to cite Economic Value Added, Essay examples

Human impact on biodiversity and ecosystem loss free essay sample

Abstract Biodiversity and ecosystem are crucial issues that have an impact to the human well-being now and in the future. Biodiversity depends on many factors but the most influentive is the habitat loss which influences the biodiversity worldwide. Humans converts native areas into agriculture and industrial areas without realising how much impact it has now and will have in the future. Habitat loss is connected with fragmentation which influence the increasing amount of extinction. The specific climate is essential to be maintained for some species. If it is changed some species may not be able adjust to new conditioins such as extreme weather conditions like drought or flooding and long term changes in water and air temperature. It causing species to die out. It is a huge threat for the ecosystem because every specie is dependet on another one. Another global threat are alien species that become invasive and suppress the native habitants. In addition, species dependent on the suppressed ones will have to adobt or they will become extint. Out of the 44, 838 species living on the earth, 905 are already extinct and 16, 928 are listed to be endangered and possibly become extinct. Aaet-asean. Retrieved from: http://www. aaet-asean. org/upload/Ear%20Choung%20Chhay-%20Essay. pdf Considering that many species are not officially assessed on the list, there are probably many more species that does not exist any more. Most of the extinct species died out due to the human activity. The most serious causes of extinction are habitat loss, alien invasive species and the global climate change. In this essay, I will discuss the human factors that are causing the extenction of the species. Habitat loss and fragmentation are the largest cause of biodiversity and ecosystem loss. Eco-question. (2010) Retrieved from http://www. eco-question. com/what-are-the-main-causes-of-biodiversity-loss. Humans change wild areas into industrial regions including power stations, cities, dams and irrigation and into areas used for forestry, urban development and agriculture. They convert the area inhabited by the native species into the area used just for human profit. These changes the specific ecosystem including climate, type of plants, food sources and temperature conditions. Some species are able to adjust to different conditions but more specialized ones may not be able to adapt and can become extinct as a result of human activity. Commercial forestry causes cutting forests which are shelter for some species and it also causes the spread of the particular tree species. People grow the trees with high quality wood and high speed of growth and the diversity is not maintained. Learner. Retrieved from: http://www. learner. org/courses/envsci/unit/text. php? unit=9secNum=7. Dams flood huge areas above them and cause to reduce the amount of a paticular specie. It also changes the river pattern and it increase the river temperature causing more carbon dioxide absorbed. Also the fish may not be able to swimm upstream due to the change in the temperature. Farmers grow particular crops that require special nutriens which are taken out of the soil and causing the soil exhaustion. Fertilizers and pesticides are used and it changes the native composition of the ground and causing the difficult survival conditions for some species. Also ranching has an impact on the habitat loss such as overgrazing and reducing space where the native species can grow and live. The urban areas are covered with pavements and concrete that increases the surface run-off and it therefore reduce the amount of water absorbed redulting in smaller amount of groundwater stored. Water is also polluted with junk from the streets and greenhouse gases from the traffic transporters and industrial areas. The Millennium Ecosystem Assessment has proved that one-quarter of Earths terrestrial area has been converted into cultivated land. Land is becoming less suitable for the native population and this leads to the extenction of the species. Habitant fragmentation is a process caused be road-building and spreading large sectors of land into fragments. Species are becoming isolated, and it is therefore harder to survive. It reduces biodiversity by slitting species into small groups which are more vulnerable because isolated individuals are less able to defent demselves or find a partner and reproduse. In the small fragments may not be enough space for all the species and crowding or competetions can occur. Reduce of access to water resources can take a place and more contact between humans and animals can happen. If the animals are causing troubles to humans they are removed. Fragmentation also causes building up ecosystems that are more vulnerable to invasive species. For example when a pavement is built next to the meadow, the edges are less suitable for species that live in shalter areas. Only few species can survive in such conditions and invasive species have therefore more space where they can spread. Moreover, the amount of extinction can increase because the small fragments are suitable for less species. Many animals need different areas to survive. For example when a specie need an access to water, meadow for grazing and a forest as a shelter and is placed on a land fragment where one of these is not, he will not be able to survive. Learner. Retrieved from: http://www. learner. org/courses/envsci/unit/text. php? unit=9secNum=7. The global climate change is the first factor caused by people that affects biodiversity loss. The biodiversity loss in oceans in the highest lost today and much higher than it was before. It is due to the changing conditions in the ocean such as higher water temperature, rise of sea levels and increasing level of the greenhouse gases. Many species are not able to adapt to changes of water temperature and therefore it causes the extention of these species. Also the increasing amount of greenhouse gases released into the atmosphere by transport facilities and industrial areas has an impact to the biodiversity. These gases store the heat from the earth and then cause this heat to warm the whole planet including the ocean. The glaciers and ice are melted and the water level in the ocean increase. The species that need the very specific climate conditions in areas that are flooded by the water from the ocean are forced to move into different areas with unlike climate conditions. Some species are able to adapt but some of them are not and there will be the risk of extention. The extention of these species will greatly affect other marine life as well. The ecosystem is interdependet and therefore the speacies thet depend on the extinct ones will struggle. They will have to adapt but if they are not able to adapt, they will die out. The increase of water temperature in the oceans also causes the increase of amount of carbon dioxide absorbed. The marine biodiversity will suffer by this because it is causing the increase of acidity in the water. Irrawaddy dolphin living in coastal areas is for example dependent on the flow fresh of water. Any change in temperature or acidity affect its chances to long-term survival. Apart of the ocean, the global warming has an impact on terrestrial biodiversity as well. Some species require the specific area as well as very specific area and they are endangered by any change (e. g. bicknell’s thrush which is a type of bird). The change in temperature threatens the birds breeding habitants. News. discovery. com. (2009). Retrieved from: http://news. discovery. com/animals/list-of-animals-threatened-by-climate-change. htm Another factor are alien species, both plant and animal. The plant invasion results in reduced light, nutrient, moisture and space available to native species. It the invasivee specie has the right conditions in the invaded area, it survive, spread and reproduce. If it is more resistant, it take the place where was originally a native species and suppress it. Invasive plant species have the common characteristics which make difficult to control its spread. It includes higher rates of reproduction, in fact one plant can produce up to three million seeds. Because it is an invasive plant, it does not have many natural predators and it therefore distructs the balance in the native ecosystem. Also these species are able to survive in the most of climate and enviromental conditions, which results in even higher spread. Once the alien species is spread, it is almost impossible to get rid of it. This is a huge issue in Canada, where the Purple loosestrife is spread. It is an European invader which was brought to Canada in1800s and it invaded wetlands. It is very resistant and it can suppress native plants. The animals such as fish and birds which are dependent on the suppressed plants will loose its source of nutrition and it can result in further extincion. This plant is very reproductive, if fact, a signle plant can produse over 300, 000 seeds. It is also very adaptible and it can grow in irrigation canals, ditches and standing water. In some locations it has already started to invade dry habitants such as cropland and pastures. Invading species, Retrieved from: http://www. invadingspecies. com/invaders/plants-terrestrial/purple-loosestrife/ Also the animal invadors are huge threat to biodiversity and ecosystem loss. It has the same convenients as the plant species. It does not have any native predators and it is easily adaptable to survive in different conditions. The alien invasive species often become predators and represent a threat to the native animals. For example, one of the worst invasive animal is the European common rabbit. It is native to live in north Africa and southern Europe but the rabbit has a tendency to overproduce. This has lead to the spread of the rabbits to every continent except Asia and Antarctica. Probably the most famous and serious expansion occured in Australia in 1859. An English farmer brought only 24 rabbits because he did not expect that this small number could result in any big ecosystem change. Howevere, in ten years, the rabbits suppressed the local rabbits and spread abnormally. Two million of the rabbits could be shot annually without any imporant impact on the rabbit population. After hundred years, the rabbit caused serious problems such as dround erosion caused by overgrazing and surroving. It has also caused the most serious loss of Australia biodiversity in history. News discovery. (2009). Retrieved from: http://news. discovery. com/animals/list-of-animals-threatened-by-climate-change. htm However, humans also contribute to maintaining the biodiversity. We are finding alternatives in land-using and we are trying to change the habitat destruction. For example humans are trying not to grow just one specie but to grow the native and diverse plants. Humans also try to reduce the amount of over-spread species and maintaining the original species in the ecosystem. Careful planning of land-use and consideration in affecting of biodiversity also helps to maintain the biodiversity. Natural parks and zoos grow and reproduce huge range of endangered animals and releasing into the wild helps to renew and maintain the original composition. Natural parks, zoos and reservatioins can be the only places with maintained biodiversity and humans are therefore trying to utilise the forests used for growing wood as a new home for endangered species. If woods are cut gradually, there is always a place where animals and plants can grow and reproduce. Many ecological ways to prevent the amount of global warming are also developing. In the future, there will be ways how to travel and live without increasing the levels of carbon dioxide and therefore without causing global climate change. Considering the major causes of biodiversity loss, I came to the conclusion that humans have a very significant impact on loss of biodiversity. We should try reduce the habitat loss through carefull planning and considering the use of land and try to prevent any significant fragmentation. Through reducing increase of carbon dioxide released to the atmosphere we can reduce the global climate change and therefore the amount of exctinction. Finally, we have to beware of any invasive alien species through removing any, even very small number of non-native species. However, humans are not only causing the biodiversity loss but we are also contributing to maintain of endagered species through founding of natural parks, zoos and reservations and trying to avoid any significant losses in biodiversity by poor planning.

Nigeria Political and Sociological Cleavages free essay sample

Applies an analysis of overlapping cleavages in the Nigerian political culture toward supporting a new political movement humorously entitled the Crusaders Party. This paper responds to the prompt, Design a proposal, for a person of substantial wealth, desiring to create a new political party / movement that would enjoy some initial success and have the possibility for long-term growth. Where would the new party fit in the existing array of parties and movements? How does the electoral system and institutional form of government (presidential, parliamentary, etc.) affect the start-up strategy? What should its ideological-programmatic emphasis be? Is there a particular regional base or demographic niche that would favor the party? What other parties might be good options to form a coalition In this way, the paper should be easily adapted for any analysis of Nigeria. Resentment of Northern radicalism will strengthen the Crusaders. Already, the Northern Peoples Democratic Party has successfully pushed for the implementation of sharia in nineteen Northern states. We will write a custom essay sample on Nigeria: Political and Sociological Cleavages or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page If successful, the Crusaders will improve Nigerias party system. Presently, Nigeria has three major parties, one for each ethnic group, a result that is atypical of presidential systems, which are typically characterized by two-party systems.

Embalming Essay Essays - Undertaking, Death Customs, Embalming

Embalming Essay Essays - Undertaking, Death Customs, Embalming Embalming Essay Embalming Embalming is a mortuary custom, the art of preserving bodies after death, generally by the use of chemical substances. It is believed to have originated among the Egyptians, probably before 4000 BC, and was used by them for more than 30 centuries. Much evidence demonstrates that embalming is religious in origin, conceived as a means of preparing the dead for the life after death. From the Egyptians, the practice of embalming spread to other ancient peoples, including the Assyrians, Jews, Persians, and Scythians. Ancient embalming methods consisted of removal of the brains and viscera, and the filling of bodily cavities with a mixture of balsamic herbs and other substances. The Egyptians immersed the body in carbonate of soda, injected the arteries and veins with balsams, filled the cavities of the torso with bituminous and aromatic substances and salt, and wound cloths saturated with similar materials around the body. The Assyrians used honey in embalming, the Persians used wax, and the Jews used spices and aloes. Alexander the Great was embalmed with honey and wax. The Egyptians were particularly adept at embalming; the soles of the feet of mummies, when unwrapped after as much as 3000 years, are often still soft and elastic. Historians estimate that by AD 700, when the practice had died out among them, the Egyptians had embalmed approximately 730 million bodies. Although many were destroyed or disintegrated in the tropical heat of northern Africa, a large number of mummies were preserved; archaeologists estimate that several million are still preserved in undiscovered tombs and burial places. From the ancient peoples of Africa and Asia, embalming spread to Europe, where, in time, it became a widespread practice. Descriptions of methods used in Europe for almost 1200 years, from about AD 500, have been preserved in the writings of contemporary physicians. Embalming during the Middle Ages included evisceration, immersion of the body in alcohol, insertion of preservative herbs into incisions previously made in the fleshy parts of the body, and wrapping the body in tarred or waxed sheets. The Danish king of England, Canute II, was embalmed by the above, or similar methods, as were the English monarchs William the Conqueror and Edward I. William's body was found well preserved in the French city of Caen in the 16th century; Edward's was also found to be well preserved when it was disinterred in Westminster Abbey in 1700; and Canute's body was still in a state of good preservation when it was discovered in Winchester Cathedral in 1776. The first man to embalm by injecting a prepared preservative chemical solution into the blood vessels is believed to be the Dutch anatomist Fredrik Ruysch, but his technique is unknown. During the 19th century, French and Italian scientists perfected such techniques, thereby enabling them to reach every part of the cadaver. Modern embalming is believed to have begun in the U.S. during the American Civil War. The essential purposes of modern embalming are preservation of the body to permit burial without unseemly haste and prevention of the spread of infection both before and after burial. Cosmetic work is used to restore injured facial features or for aesthetic reasons. Embalming methods now consist essentially of the removal of all blood and gases from the body and the insertion of a disinfecting fluid; the viscera are removed and immersed in an embalming fluid and are then replaced in the body, in which they are surrounded with a preservative powder. Most corpses in the United States and Canada are embalmed, and the practice is widespread in other countries.

Journal Essay Example | Topics and Well Written Essays - 250 words - 68

Journal - Essay Example Initially, the writer gives an overview of the case and accusations, as well as charges faced by Ziegler, a supervisor in Montgomery. Then, the author of this article breaks down the accusations one by one explaining how they happened and how Ziegler participated in approving to pay bills to cover for the purchases he made in his favor. This helps in understanding the story better because, without the explanations, it would be hard to comprehend how those absurd charges came to be. Another part of the story that captured my attention is the employee’s comment when asked why he gave Ziegler a tank of propane. Heydt made it clear that he had to do it because his boss said so. The author uses this to highlight how bosses misuse their position to gain loyalty from employees. Employees become loyal because of fear of losing their jobs. Though this story would not pass for a national headline in the front pages, the presentation is interesting, and it succeeds in reaching the target

Extra assignment Essay Example | Topics and Well Written Essays - 500 words

Extra assignment - Essay Example The article talks about the evil practice of evading taxes and the topic has been narrowed down by the author and primarily focuses upon the citizens of Switzerland. There are about 52000 American depositors who have intentionally hidden some information regarding tax evasion with the help of their Swiss Bank accounts, the Swiss authorities are known for their secrecy and this is a double edged weapon and it is certainly proving out to be that way. The US government is putting extreme pressure on the Swiss government to provide them with information of the American citizens who have Swiss bank accounts. The US government has even launched a civil suit in Miami to get access to this pivotal information. The US government firmly believes that the American citizens have hidden their potential worth of about $ 14.8 billion in various Swiss bank accounts and recently a Swiss bank by the name UBS provided information important information to the US authorities of as many as 250 US citizens who have their bank accounts with the bank. The Swiss government is trying really hard to implement a tax system which will complement their secrecy but this has not been implemented yet. The French president has also got involved in this and he recently said that Switzerland would be put in a black list of the G-20 members for being a tax- haven nation. The Swiss president has assured the US authorities that they have set up a panel to deal effectively with this potential problem of tax evasion. The Swiss officials have acknowledged that they have not been invited in a conference that deals mainly with reforming the international financial system. This is quite unfair, the officials should have invited to the conference in order to solve this problem. Avoiding these officials will not help in solving this colossal problem, the whole world is facing the same problem and this does not mean that the officials involved in solving this