Wewewewewe - 6226 Words

What Should a Billionaire Give – and What Should You? . . . . . TWITTER LINKEDIN SIGN IN TO E-MAIL OR SAVE THIS PRINT SHARE By PETER SINGER Published: December 17, 2006 What is a human life worth? You may not want to put a price tag on a it. But if we really had to, most of us would agree that the value of a human life would be in the millions. Consistent with the foundations of our democracy and our frequently professed belief in the inherent dignity of human beings, we would also agree that all humans are created equal, at least to the extent of denying that differences of sex, ethnicity, nationality and place of residence change the value of a human life. Q. and A. Peter Singer answers readers questions on the ethics of†¦show more content†¦Bill and Melinda Gates’s gifts are not far behind. Gates’s and Buffett’s donations will now be put to work primarily to reduce poverty, disease and premature death in the developing world. According to the Global Forum for Health Research, less than 10 percent of the world’s health research budget is spent on combating conditions that account for 90 percent of the global burden of disease. In the past, diseases that affect only the poor have been of no commercial interest to pharmaceutical manufacturers, because the poor cannot afford to buy their products. The Global Alliance for Vaccines and Immunization (GAVI), heavily supported by the Gates Foundation, seeks to change this by guaranteeing to purchase millions of doses of vaccines, when they are developed, that can prevent diseases like malaria. GAVI has also assisted developing countries to immunize more people with existing vaccines: 99 million additional children have been reached to date. By doing this, GAVI claims to have already averted nearly 1.7 million future deaths. Philanthropy on this scale raises many ethical questions: Why are the people who are giving doing so? Does it do any good? Should we praise them for giving so much or criticize them for not giving still more? Is it troubling that such momentous decisions are made by a few extremely wealthy individuals? And how do our judgments about them reflect on our own way of living? Let’s start with the question of motives. The rich must

The Riddles of Existence by Earl Conee and Theodore Sider

Throughout this section of the class we have talked about free will and the responses through different point of views. In this paper I am going to discuss the problem of free will itself and then describe the determinist, libertarian, and the compatibilist responses to the problem and talk about some benefits and drawbacks from the different positions. Finally I will give you my output on the various responses to the problem and defend why I believe in what. I will make references from the Riddles of Existence by Earl Conee and Theodore Sider and from the lectures. There are many definitions of what free will is, I looked up online what the actual definition of free will was. â€Å"The power of acting without the constraint of necessity or fate; the ability to act at one’s own discretion†. The book talks about the problem of free will. An example of how you did not act on your own free will. Let’s say you are kidnapped. The kidnapper makes you do some unciviliz ed things to other people and if you did not follow the kidnapper’s rules he would gruesomely kill you. So he makes you kill a child by pressing your finger against the trigger, then he forces you to behead a man, a father of three kids by using your hands. Not once during those instances where you acting on your own free will. You didn’t want to kill anyone. In the book Sider talks about how problem of free will is a ticking time bomb that is hidden within our most deeply held beliefs (Sider 113). With free will comes

Mini Essay on the Effect of Belonging Between a Person and a Place Free Essays

‘In each of the texts, perceptions of belonging involve connections between people and places. Compare the portrayal of the connections between people and places in Mankind Is No Island and Gran Torino. ‘ For people to have a real sense of belonging, they need to make connections with the place they live and the people around them. We will write a custom essay sample on Mini Essay on the Effect of Belonging Between a Person and a Place or any similar topic only for you Order Now If either of these connections is missing, then individuals will suffer as a result. Two films that examine this idea are the 2008 Tropfest Winner ‘Mankind Is No Island’ and the motion picture ‘Gran Torino’ directed by East Clintwood. The Tropfest film ‘Mankind is no Island’ represents the challenges of belonging to a place by exploring the irony of the misconceptions that cities, being so grand, would also create a grand sense of belonging within the individuals that populate them. However, the film shows us that many people are faced with isolation, starvation and alienation. This is shown in a scene with the quote ‘do we measure empathy by donations’, after these 6 words, the camera focuses on a homeless man kneeling in the street. The camera angle is low when you see the man appearing to be begging for money. His head is positioned downwards at the bag in front of him, with no great deal of donations. This shot also shows people on the street walking past the man without so much as glancing in his direction, as though he does not exist. This is a visual representation that reinforces the title. It is as if the people drifting past him are depicted as the water and he himself the island. In ‘Gran Torino’, the neighbourhood in which Walt Kowalski lives is shown to be full of Hmong people. At the beginning of the movie, Walt is appearing to have a racist attitude towards his neighbours as he is always calling them ‘gooks’ or ‘zipper heads’. It is evident in the scene in which Tao’s cousin and his gang try to recruit Tao in his own front yard, that Walt does not like the Hmong people. Tao resists which causes a conflict that ends up moving over to Walt’s lawn. The scene is cut to Walt pointing a gun into the gangs’ faces whilst saying ‘get off my lawn’. One of the members of the gang says to Walt ‘are you crazy, go back in the house’ where Walt replies to this ‘how about I blow a hole in your face and then I go in the house and I sleep like a baby, you can count on that’. When Walt has a barbeque in his own backyard, inviting his new found friends over, we can clearly see the contrast in attitude that he has. He went from scowling and cursing at his Asian neighbours, to having a full grin and laughing with them while sharing a friendly gathering. In this scene, Walt feels as though he belongs with this family more than he does with his own. Tao’s family accepts him for who he is and doesn’t expect anything from him. Walt and the Hmong family are able to make jokes about each other that aren’t politically correct, but they are accepted for they trust and accept that it is how Walt is, because he comes from an age where making racial comments was less criticized. In conclusion, both ‘Mankind Is No Island’ and ‘Gran Torino’ show that connections with people and places are essential in creating a sense of belonging within oneself. When someone feels as though they truly belong to someone or something, they become much happier. How to cite Mini Essay on the Effect of Belonging Between a Person and a Place, Essay examples

One of the smartest people ever to live, Albert Ei Essay Example For Students

One of the smartest people ever to live, Albert Ei Essay nstein, changed our societys development forever with his views, theories, and developments. Einstein was born in Ulm, Germany on March 14, 1879. He was the only son of Hermann and Pauline Kech Einstein. He spent his youth in Munich, where his family owned a small electrical equipment plant. He did not talk until the age of three and by the age of nine, was still not fluent in his native language. (Discovering World History) His parents were actually concerned the he might be somewhat mentally retarded. His parents concerns aside, even as a youth Einstein showed a brilliant curiosity about nature and an ability to understand difficult mathematical concepts. At the age of 12 he taught himself Euclidian Geometry. Einstein hated the dull regimental and unimaginative spirit of school in Munich. (Albert Einsteins Early Life) His parents wisely thought to transfer him out of that environment. Although Einsteins family was Jewish, he was sent to a Catholic elementary school from 1884 to 1889. He was then enrolled at the Luitpold Gymnasium in Munich. In 1894, Hermann Einsteins business failed and the family moved to Pavia, near Milan, Italy. Einstein was left behind in Munich to allow him to finish school. Such was not to be the case, however, since he left the gymnasium after only six more months. Einsteins biographer, Philip Frank, explains that Einstein so thoroughly despised formal schooling that he devised a scheme by which he received a medical excuse from school on the basis of a potential nervous breakdown. He then convinced a mathematics teacher to certify that he was adequately prepared to begin his college studies without a high school diploma. Other biographies, however, state that Einstein was expelled from the gymnasium on the grounds that he was a disruptive influence at the school. (Discovering World History)In 1895, Einstein thought himself ready to take th e entrance examination for the Eldgenossiche Technische Hochschule (ETH: Swiss Federal Polytechnic School, or Swiss Federal Institute of Technology), where he planned to major in electrical engineering. When he failed that examination, Einstein enrolled at a Swiss cantonal high school in Aarau. He found the more democratic style of instruction at Aarau much more enjoyable than his experience in Munich and soon began to make rapid progress. He took the entrance examination for ETH a second time in 1896, passed, and was admitted to school, although other sources state that he was admitted without examination on the basis of his diploma from Aarau. ETH had little appeal to Einstein, however. He rarely attended classes and hated studying for examinations, although he did graduate with a secondary teaching degree in 1900. He became a teacher of mathematics and physics in secondary school. (Albert Einsteins Early Life)As a teacher Einstein was unable to find a regular teaching job. Instea d he was a tutor in a private school in Schaffhausen. With his extra time in 1901, Einstein published his first scientific paper, Consequences of Capillary Phenomena. In 1902 he was hired at the patent office until 1909. During this period of time, he was wed to his first wife Mileva Marie and had two sons and a daughter. There are no records of his daughter due to the fact that she was given up for adoption, they simply did not want her. (Discovering World History)In 1905, during a single year, Einstein produced a series of three consecutive papers. These are among the most important in twentieth-century physics, and perhaps in all of the recorded history of science for they revolutionized the way scientists look at the nature of space, time, and matter. (Discovering World History) The series of three papers dealt with the nature of particle movement known as Brownian motion, the quantum nature of electromagnetic radiation as demonstrated by the photoelectric effect, and the specia l theory of relativity (Discovering Science). We will write a custom essay on One of the smartest people ever to live, Albert Ei specifically for you for only $16.38 $13.9/page Report On Reding in the Dark EssayHis highly principled nature was evident again in 1952. After the death of Israels first president Einstein was invited to succeed him as president. He declined the offer. Despite the many other honors given to Einstein, he died a humble man. At the time of his death he was the worlds most widely admired scientist and his name was synonymous with genius (Discovering World History). Einstein was truly one of the most fascinating figures of the twentieth century and his contributions to science and mathematics have yet to be fully explored. Work CitedAlbert Einstein. Microsoft Encarta 97 Encyclopedia. Online. 1993-1996. Albert Einsteins Early Life. 1998 http://www.humbolt1.com/gralsto/einstein/early.html. (28 March 2000). Bernstein, Jeremy. Einstein. Fontana: ?, 1973. Discovering World History. Albert Einstein (1879-1955). Online. Gale Research, 1997. Discovering Science. Albert Einstein (1879-1955). Online. Gale Research, 1997. General Theory of Relativity. 1998. http://www.humbolt1.com/gralsto/einstein/relativ.html. (28 March 2000). Glasston, Samuel. Albert Einstein. Encarta 97 Encyclopedia 1993-1996. Later Life. 1998. http://www.humbolt1.com/gralsto/einstein/later.html. (28 March 2000)Seeing, Carl. Albert Einstein: A documentary Biography. Staples Press, 1956.

Race- Car Drivers Athletes of the Sport World Essay Example

Race- Car Drivers: Athletes of the Sport World Essay An athlete is defined as a person trained or gifted in exercises or contests involving physical agility, stamina, or strength or a participant in a sport, exercise, or game requiring physical skill. Given these standards, one is likely to say baseball, football, basketball, or even golf players are considered to be athletes in competition. What about professional race- car drivers? To some, a race- car driver requires no athletic ability whatsoever and should not be considered an athletic figure. On the contrary, the intense practice, workouts, and stamina required for them to win a race indubitably meet the standards of an athlete. Some people even believe drivers require even more endurance and strength than athletes of other sports. Therefore, professional race- car drivers should ultimately be considered athletes in this highly competitive world of sports. Maintaining a velocity of 200 miles per hour for four hours in a cramped space is no easy task for professional drivers. The amount of practice needed to become a top- notch racer can be related to that of many athletes in sports. Just like any other athlete, professional race- car drivers require years of practice and simulation training in order to become skillful at what they do. An average NASCAR driver will have the same routine for thirty- six weeks in a year. Get to the track, practice, race, and repeat. This general schedule can compare to that of a professional football player. Football players arrive at a field, practice, compete, and repeat. We will write a custom essay sample on Race- Car Drivers: Athletes of the Sport World specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Race- Car Drivers: Athletes of the Sport World specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Race- Car Drivers: Athletes of the Sport World specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Dr. Sanjay Gupta, a senior medical correspondent of CNN and U. S brain surgeon, shares results of research that shows NASCAR drivers sweat as much as a football player at practice. â€Å"They can lose 3% of body weight in sweat, that’s about 5 lbs for each race† (â€Å"Are racers athletes? † 1). Moreover these drivers will practice three to four days in a week on the race- track in order to fully prepare themselves for a race. The commitment involved in training for racing directly relates to the training of many famous athletes around the world. On top of the many hours of practice and experience, competitive racers go through intensive physical workouts just to finish a full- length race. Four hours of complete focus in temperatures of up to 120 degrees Fahrenheit is no easy task for a driver. Sweat and vibrations impair the eyes of the focused competitors while standard 3. 5 g cornering forces strain the body to its limits. Being able to fight through these obstacles requires intense physical workouts. Most drivers train six-days-a-week during the in season that include running, cycling, interval swimming, sparring or medicine ball. They will work on heavy-duty cardio vascular exercises that are designed to sustain heart rates in the 160-170 beats per minute for ninety minutes (Skibbe 1). In fact Ed Carpenter, an Indy Car Racing League driver, spent a lot of time working out with Olympians in order to get in shape for races. The amount of physical training that is needed to race undoubtedly make these motivated drivers competitive athletes in the sports world. Unfortunately not all people believe that professional race- car drivers are athletes. This criticism is provoked mainly from the notion that race- car drivers rely solely on their car for success. Critics argue that in order to be an athlete, â€Å"one must rely solely on their own body to accomplish their goal†(â€Å"Drivers are not Athletes†¦Ã¢â‚¬  1). For example, a football quarterback can have all the padding and equipment to protect him, but needs to rely on his own strength and mind to make a throw. Likewise baseball players use gloves to catch a ball, but rely on their bodies and strength to field and throw. For a basketball player, if he loses a shoe he can still play, although not at the same level, but in NASCAR, if a tire gets blown, the driver must get the car fixed before continuing to race. Consequently â€Å"if one car is faster than another, with better tire traction, the driver can do little to prevent the other from winning† (â€Å"Drivers are not†¦Ã¢â‚¬  1). In summary, Race- car drivers use their body to turn and accelerate on the track, but the car is providing the strength to create success. Race- car drivers might rely on their car to win a race, but the mental focus and stamina required to compete, both physically and mentally, far surpasses that of any other athlete. Jack Stark, a sports psychologist for Hendrick Motorsports, contributes his thoughts on race- car drivers. You gotta have tremendous stamina and strength to be able to get in a car and go 200 miles an hour for four hours [in] very hot, difficult conditions where youre cramped in, and be able to move that car, and the G-force and upper body strength you gotta be a very good athlete. And youre reflexes have to be quick, you have to be able to see things, so it takes a tremendous amou nt of ability and skill, I think, to be a driver (â€Å"Going the Distance† 2). The cars win the races, but the drivers inside the cars utilize years of training, workouts, and practice to control their victory just like any other athlete in the world. In conclusion, professional race- car drivers are athletes in the world of sports. The many years of training required to develop a skill set for racing can be related to that of baseball, basketball, or football players. Additionally, the intense workouts that they go through make them worthy competitors to any athlete. The amount of mental focus and stamina required to stay on the race- track far surpasses the focus of any other athlete in the world. Although critics argue that the â€Å"cars† create success for the driver, without the years of practice and simulation training there is no way to succeed in professional racing. Driving a race- car successfully is not something one can pick up in a few days. A true, experienced athlete is needed to control a victory on the track. Works Cited Are Racers Athletes? Ask the Doctor, Sanjay Gupta. Checkered Past. 12 Oct. 2005. Web. 26 Sept. 2010. . Drivers Are Not Athletes, and NASCAR Is Not a Sport. Celtics, Patriots and Red Sox Analysis | NESO. 16 Feb. 2010. Web. 26 Sept. 2010. . Going the Distance CNN. Featured Articles From CNN. 17 Nov. 2005. Web. 26 Sept. 2010. .

Famous Quotes from Margaret Thatcher

Famous Quotes from Margaret Thatcher The Iron Lady of British politics, Margaret Thatcher was the longest continuously serving prime minister since 1827. Her conservative politics led to the implementation of such radical policies as the poll tax. Quotes by Margaret Thatcher We want a society where people are free to make choices, to make mistakes, to be generous and compassionate. This is what we mean by a moral society; not a society where the state is responsible for everything, and no one is responsible for the state. The younger generation doesnt want equality and regimentation, but opportunity to shape their world while showing compassion to those in real need. Economics are the method; the object is to change the soul. In politics if you want anything said, ask a man. If you want anything done, ask a woman. Any woman who understands the problems of running a home will be nearer to understanding the problems of running a country. Ive got a womans ability to stick to a job and get on with it when everyone else walks off and leaves it. It may be the cock that crows, but it is the hen that lays the eggs. The womans mission is not to enhance the masculine spirit, but to express the feminine; hers is not to preserve a man-made world but to create a human world by the infusion of the feminine element into all of its activities. I owe nothing to Womens Lib. The battle for womens rights has been largely won. Being powerful is like being a lady. If you have to tell people you are, you arent. The wisdom of hindsight, so useful to historians and indeed to authors of memoirs, is sadly denied to practicing politicians. There is no such thing as Society. There are individual men and women, and there are families. As God once said, and I think rightly... If you just set out to be liked, you would be prepared to compromise on anything at any time, and you would achieve nothing. I love argument, I love debate. I dont expect anyone just to sit there and agree with me, thats not their job. I always cheer up immensely if an attack is particularly wounding because I think, well, if they attack one personally, it means they have not a single political argument left. If my critics saw me walking over the Thames they would say it was because I couldnt swim. Im extraordinarily patient provided I get my own way in the end. To wear your heart on your sleeve isnt a very good plan; you should wear it inside, where it functions best. Standing in the middle of the road is very dangerous; you get knocked down by the traffic from both sides. To me, consensus seems to be the process of abandoning all beliefs, principles, values, and policies. So it is something in which no one believes and to which no one objects. U-turn if you want to. The ladys not for turning. You may have to fight a battle more than once to win it. What is success? I think it is a mixture of having a flair for the thing that you are doing; knowing that it is not enough, that you have got to have hard work and a certain sense of purpose. Look at a day when you are supremely satisfied at the end. its not a day when you lounge around doing nothing; its when youve had everything to do and youve done it. I am in politics because of the conflict between good and evil, and I believe that in the end good will triumph. After almost any major operation, you feel worse before you convalesce. But you do not refuse the operation. Do you think you would ever have heard of Christianity if the Apostles had gone out and said, I believe in consensus? And what a prize we have to fight for: no less than the chance to banish from our land the dark divisive clouds of Marxist socialism. You cannot have the dream of building up your own fortune by your own hopes, your own hands, and your own British guts. Democratic nations must try to find ways to starve the terrorist and the hijacker of the oxygen of publicity on which they depend. Let our children grow tall, and some taller than others if they have it in them to do so. A world without nuclear weapons would be less stable and more dangerous for all of us. You dont tell deliberate lies, but sometimes you have to be evasive. The government has failed the nation. It has lost credibility and it is time for it to go.   (just before her win in 1979) All attempts to destroy democracy by terrorism will fail. It must be business as usual. Europe will never be like America. Europe is a product of history. America is a product of philosophy. We lost 255 of our best young men. I felt every one.  (about the Falklands War) I wouldnt want to be prime minister; you have to give yourself 100 percent. It will be years- and not in my time- before a woman will lead the party or become prime minister.  (1974) I hope to go on and on. There is so much still to do.  (just before winning a third term) I have no wish to retire for a very long time. I am still bursting with energy.  (just before winning a third term) You need quite good shock absorbers and a sense of humor to be the Prime Ministers child. Quotes About Margaret Thatcher She approaches the problems of our country with all the one-dimensional subtlety of a comic-strip.   –  Denis Healey Attila the Hen.   –  Clement Freud In Margaret Thatchers view, her sex is an irrelevancy, and she is annoyed by people who make too much of a fuss over it.   –  Allan Mayer, biographer Margaret Thatchers great strength seems to be the better people know her, the better they like her. But, of course, she has one great disadvantage- she is a daughter of the people and looks trim, as the daughters of the people desire to be. Shirley Williams has such an advantage over her because shes a member of the upper-middle class and can achieve that kitchen-sink-revolutionary look that one cannot get unless one has been to a really good school.   –  Rebecca West For the past few months, she has been charging about like some bargain basement  Boadicea.   –  Denis Healey Thatchers impatience is undiminished. Head thrust forward, purse in hand, she marches on, pursuing her crusade to put the great back into Great Britain.   –   Los Angeles Times, about her third term When Mrs. Thatcher says she has a nostalgia for Victorian values I dont think she realizes that 90 percent of her nostalgia would be satisfied in the Soviet Union.   –   Peter Ustinov Shes never seen an institution she doesnt want to bash with her handbag.   –  Anthony Bevins Although a populist, she is the ultimate argument against the contention that a political leader needs, in her person, to be unpopular.   –  Hugh Young, biographer The thought that she might not be right has never crossed Mrs. Thatchers mind. It is a strength in a politician.   –  Labor Party deputy leader Ray Hattersley Thatchers memoirs are essential for an understanding of her time because they capture all the qualities of her character and, inevitably, some of her defects as well. They are lucid, opinionated, self-assured, wide-ranging and indispensable.   –  Henry Kissinger Reality hasnt really intervened in my mothers life since the seventies.   –  Carol Thatcher, Margaret Thatchers daughter The biggest story of 1982 was the Falklands war. The second biggest also involved my mother... and me.   –  Mark Thatcher, Margaret Thatchers son, about his disappearance in 1982 during an automobile race I dont pretend that Im anything but an honest-to-God right-winger- those are my views and I dont care who knows em.   –  Denis Thatcher in 1970 about himself I think I have become a bit of an institution- you know, the sort of thing people expect to see around the place.   –  Margaret Thatcher about herself

Hotel Management Interview Paper Essay Example | Topics and Well Written Essays - 750 words

Hotel Management Interview Paper - Essay Example Where the internal auditor is not trustworthy, a random independent audit will help the organization to detect fraud and financial errors that lead to a fair and true reflection of the organization’s financial position. Moreover, a random independent audit helps business owner to establish the effectiveness of specific business operations and the performance of various departments (Kotan Australia, 2011). The audit exposes the errors of omission and commission in the company’s financial statements and prevents the reoccurrence of such errors in the future. Ideally, a random independent audit delivers a sovereign opinion on the organization’s financial condition since independent auditors seek to establish the truth and fairness of financial statements (Kotan Australia, 2011). The sovereign opinion by an independent auditor helps the management to make informed decisions. More so, a random independent audit is a fundamental requirement for all public companies. As such, it enhances compliance to audit and accounting requirements (Kotan Australia, 2011). A random independent audit would equally help in promoting the goodwill and competiveness of a company. PricewaterhouseCoopers (PWC) is an accounting firm that would do a random independent audit (PwC, 2014) I contacted PWC and sought their comment on the benefits and costs of a random independent audit. PricewaterhouseCoopers noted that most companies hire independent auditors or external auditors to inspect their financial statements. The main objective of hiring independent auditors is to offer independent opinion of a company’s financial position. Independent auditors provide an independent opinion that reflects the true and fair financial position of the company. Independent auditors are more proficient than internal auditors are and hence organizations and their

Apple, Inc Thesis Example | Topics and Well Written Essays - 500 words

Apple, Inc - Thesis Example esigning and developing innovative products in the area of mobile communication, computers, accessories, including software, services and networking solutions. The company is committed to bringing the best user experience to its customers through its innovative hardware, software, peripherals and services in the area of technology and digital communication. The vision statement gives direction to the firm and serves as motivation for the workforce to develop collective goals and achieve them through shared learning and participatory approach. Company’s mission statements clearly state its commitment to diversity. With its business interests expanded across the globe, it addresses the needs of its consumers coming from diverse background that cuts across race, culture, color and nationality. As such, it not only promotes diversity within its work environment but also strives to exploits cultural competency of its human capital to innovate and maintain its competitive advantage. It is an equal employment opportunity employer and ensures that there is no discrimination based on race, color, nationality, gender, disability etc. In fact, it is committed to ‘working with and providing reasonable accommodation to applicants with physical or mental disabilities’ (apple.com). Moreover, Affirmative action is crucial ingredient that helps managerial leadership to exploit the unique competencies of diverse workforce. Workers enjoy equal rights and opportunity, irrespective of their nativity, color, gender or race . The organization provides constant learning environment to its workers so that they are able to upgrade their skills and knowledge to meet the changing demands of the times. . The various internal initiatives comprise of in-house training and skill development programs for people coming from different background. Most importantly, management recognizes the importance of diversity and makes effort to exploit the tacit knowledge of diverse workforce to create

I.R.S. Plan to Uncover Companies Tax Strategies Essay

I.R.S. Plan to Uncover Companies Tax Strategies - Essay Example t September the call for the regulations regarding overhauling the ruling and making those practices transparent started and those regulations became effective for the 2010 tax year effective December 15. The new law affects corporations (foreign and domestic) and insurance companies with assets in excess of $500 million, gradually reduced to $10 million by 2014. Kocieniewski seems to side with the corporations, but there are at least two valid reasons why the Government is justified in ending this money pit. (Kocieniewski) The one major argument the IRS uses to support the new â€Å"transparency† ruling is that its tax agents spend far too much time researching these claims as to their legitimacy and the agents’ time could be better spent going after tax cheats and proprietary information would not be shared. Of course the companies and their accounting agencies cried foul, counteracting that agents already â€Å"find an issue and try to extract some kind of payment for its nuisance value†. (Lear) The IRS’s position is a valid one. Let the average taxpayer try that one. If one owed X dollars in taxes for a household of his wife and him and yet paid taxes on four exemptions because his brother and sister-in-law stayed in the guest room for a few weeks, setting the rest in an account, the man would quickly be in jail! True corporations get tax advantages people don’t, on the premise of creating more jobs. However, if their deductions are legal they will find out soon enough, although most already know those questionable deductions would fail an audit. Their major problems are these huge reserves for possible taxes they used to pocket after the time limits. Another major problem is that during these austere times and Federal budget cuts, Congress is pressuring the tax people to collect more revenue and with more and more US jobs going overseas the bolstering the economy and creating jobs arguments of the major companies is flimsy at best. There is

Levocetrizine Dihydrochloride and Ambroxol Hydrochloride

Levocetrizine Dihydrochloride and Ambroxol Hydrochloride SIMULTANEOUS ESTIMATION OF LEVOCETRIZINE DIHYDROCHLORIDE AND AMBROXOL HYDROCHLORIDE IN SYRUP DOSAGE FORM BY USING UV SPECTROPHOTOMETRIC METHOD S. S. Pekamwar, Madhav Shelke ABSTRACT: A simple, economical, rapid, accurate and precise UV Spectrophotometric method was developed for simultaneous estimation of Levocetrizine dihydrochloride and Ambroxol hydrochloride in bulk and in Syrup formulation. Determination of Levocetrizine dihydrochloride (LCTZ) and Ambroxol hydrochloride (AMB) in bulk and in syrup was conducted by using simultaneous equation method based on measurement of absorbance at 246 nm and 231 nm, ÃŽ »max of LCTZ and AMB, respectively. The solvent used for proposed method was methanol: water (50:50). The linearity for LCTZ and AMB was in the range of 5-35 Â µg/ml and 5-50 Â µg/ml, respectively. The developed method was validated as per ICH guidelines. The % recovery was found to be in the range of 99.52- 99.82% and 100.37- 100.72% for LCTZ and AMB, respectively. Thus the proposed method was simple, rapid, reproducible and accurate and can be successfully applied for simultaneous estimation of Levocetrizine dihydrochloride and Ambroxol hydroc hloride in bulk and in Syrup formulation. KEYWORDS: Levocetrizine dihydrochloride, Ambroxol hydrochloride, Simultaneous Equation Method, UV Spectrophotometry, Syrup, Validation. INTRODUCTION: Levocetirizine is a third generation non-sedative antihistamine. Chemically, levocetirizine is the active enantiomer of cetirizine. It is the L-enantiomer of the cetirizine racemate. Levocetirizine works by blocking histamine receptors. Levocetrizine is chemically, (R)-2-[2-[4-[(4- chlorophenyl)phenylmethyl] piperazin-1-yl] ethoxy] acetic acid dihydrochloride. Chemical Structure of Levocetrizine dihydrochloride: Ambroxol is an active N-desmethyl metabolite of mucolytic bromhexine. Ambroxol is used as a bronchosecretolytic and expectorant drug. Ambroxol has been shown to increase the quantity and decrease the viscosity of respiratory tract secretions. It enhances pulmonary surfactant production (surfactant activator) and stimulates ciliary motility. These actions result in improved mucus flow and transport (mucociliary clearance). Enhancement of fluid secretion and mucociliary clearance facilitates expectoration and eases cough. Ambroxol is chemically, trans-4-[(2-Amino-3,5-dibromobenzyl)amino] cyclohexanol hydrochloride. Chemical Structure of Ambroxol hydrochloride: Literature survey revealed that various analytical methods involving UV Spectrophotometry, HPLC and HPTLC have been reported for LCTZ and AMB alone and in Combination with other drugs. However there is no method developed for simultaneous estimation of Levocetrizine dihydrochloride and Ambroxol hydrochloride in liquid dosage form (Syrup). The objective of present work was to develop simple, rapid, economical accurate and precise analytical method for simultaneous estimation of Levocetrizine dihydrochloride and Ambroxol hydrochloride in bulk and in liquid dosage form (Syrup). The developed method was validated in accordance with ICH guidelines and successfully employed for the assay of LCTZ and AMB in combined liquid dosage form (Syrup). MATERIALS AND METHODS Chemicals and Reagents: Analytically, pure LCTZ and AMB were provided as gift sample by Bidwai Chemicals Pvt. Ltd. Nanded and Glenmark Pharmaceuticals, Mumbai, Maharashtra, respectively. Syrup of LCTZ and AMB, Mzic D manufactured by Monad Pharmaceuticals, were purchased from local pharmacy. Methanol AR grade (Molychem) and Distilled water was used throughout the experimental work. Instruments: A UV-Visible Spectrophotometer: Shimadzu, Model: UV-1800 with 1 cm matched quartz cell and UV Probe 2.33 software was used. Calibrated analytical balance Anamed was used for weighing purpose. Digital Ultrasonic Cleaner (Sonicator): HMG India and Vaccum Pump Assembly: Millipore was used for the experimental work. Preparation Standard Stock Solution: Ambroxol hydrochloridre standard stock solution: Accurately weighed reference standard of AMB (10mg) was transferred to 100ml volumetric flask and dissolved in 50 ml solvent (Water, methanol 1:1) and sonicate for 5 min. then volumes was made up to the mark with same solvent; to obtain standard stock solution (100Â µg/ml) of drug. For the preparation of working standards, suitable aliquots of stock solution were pipette out and volumes were made up to the mark with solvent (Water, methanol 1:1); so as to get required concentrations. Levocetrizine dihydrochloride standard stock solution: Accurately weighed reference standard of LCTZ (10mg) was transferred to 100ml volumetric flask and dissolved in 50 ml solvent (Water, methanol 1:1) and sonicated for 5 min. then volumes was made up to the mark with same solvent; to obtain standard stock solution (100Â µg/ml) of drug. For the preparation of working standards, suitable aliquots of stock solution were pipette out and volumes were made up to the mark with solvent (Water, methanol 1:1); so as to get required concentrations. Selection of analytical wavelength: Sample solutions were scanned over the wavelength range of 200 nm to 400 nm, ÃŽ »max for AMB and LCTZ were found at 231 nm and 246 nm. Representative absorption spectra of AMB and LCTZ are shown in fig. 1 2. Fig. 1 : Absorption Spectra of LCTZ Fig. 2 : Absorption spectra of AMB Preparation of calibration curve of AMB and LCTZ By appropriate dilution of standard stock solution, different dilutions were prepared ranging from 5Â µg/ml to 35Â µg/ml for LCTZ and 5 Â µg/ml to 50 Â µg/ml for AMB. Absorbance of all the dilutions was plotted against the respective concentrations to obtain the calibration curves. The absorption overlain spectrum of AMB and LCTZ is shown in fig. 3 Fig. 3 : Overlay Spectra of LCTZ AMB Fig. 4 : Calibration Curve of LCTZ Fig. 5 : Calibration Curve of AMB Analysis of Marketed Syrup Formulation: Ten syrup bottles were weighed accurately, average weight was determined and poured in calibrated measuring cylinder to check extractable volume. As per label claim syrup contain LCTZ 5mg/5ml and AMB 30mg/5ml, so 5ml syrup was pipette out in 100 ml volumetric flask and dissolved in water: methanol (1:1) solution, sonicated for 10 min and filtered. Then different concentrations of syrup sample were prepared by serial dilution method and used for analysis. Prepared syrup sample was analysed on UV spectrophotometer using Simultaneous Equation Method. Method Validation The method validation parameters linearity, precision, accuracy, repeatability, limit of detection and limit of quantitation were checked as per ICH guidelines. Precision: Precision of the method was verified by using syrup stock solution, the repeatability indicates the performance of the UV instrument. Interday and intraday precision was determined by repeating the assay three times in same day for intraday precision and on different day for interday precision studies. Accuracy (Recovery Study): To check the accuracy of proposed method, recovery studies were carried out at 80%, 100% and 120% of the test conc. As per ICH guidelines. To perform recovery study at 100%, 5ml syrup pipette out in volumetric flask and to this standard 30mg AMB and 5mg LCTZ was added. The volume as made up to the mark with water: methanol (1:1) solution and further dilution with same solvent to obtain sample solution Similarly, for 80% recovery study, 26mg AMB and 4mg LCTZ were added, and for 120% recovery study, 36mg AMB and 6mg LCTZ were added respectively. RESULTS AND DISCUSSION Precision Intraday Precision: Sr. No. Interval of Concentration (Â µg/ml) % Recovery Time AMB LCTZ I 30.10 4.96 100.34 99.35 II Intra-day 29.95 4.95 99.84 99.28 III 30.20 4.97 100.68 99.54 Table 1 : Intra-day Precision data of marketed formulation Name of the drug Mean* SD %RSD AMB 100.28 0.4225 0.4213 LCTZ 99.40 0.1345 0.1353 * Indicates average of three determinations Table No. 2 : Statistical validation of intra-day precision data Inter-day Precision: Sr. No. Interval of Concentration (Â µg/ml) % Recovery Time AMB LCTZ AMB LCTZ I 30.14 4.98 100.45 99.79 II Inter-day 30.09 4.98 100.32 99.72 III 29.96 4.98 99.87 99.63 Table 3 : Inter-day Precision Data Name of the drug Mean* SD %RSD AMB 100.21 0.3043 0.3036 LCTZ 99.71 0.0802 0.0804 * Indicates average of three determinations Table 4 : Statistical validation of inter-day precision data Accuracy (Recovery study): Level of Recovery Amount present (mg/5ml) Added concentration (mg) Amount recovered (mg) % Recovery AMB LCTZ AMB LCTZ AMB LCTZ AMB LCTZ 30 5 24 4 54.31 8.97 100.58 99.74 80% 30 5 24 4 54.20 8.95 100.38 99.52 30 5 24 4 54.38 8.98 100.72 99.82 30 5 30 5 60.28 9.96 100.47 99.68 100% 30 5 30 5 60.32 9.97 100.54 99.70 30 5 30 5 60.22 9.95 100.38 99.54 30 5 36 6 66.31 10.96 100.48 99.69 120% 30 5 36 6 66.36 10.96 100.56 99.72 30 5 36 6 66.24 10.95 100.37 99.58 Table 5 : Recovery study data Level of recovery % Mean recovery S.D. % R.S.D. AMB LCTZ AMB LCTZ AMB LCTZ 80% 100.56 99.70 0.1708 0.1553 0.1698 0.1557 100% 100.46 99.64 0.0802 0.0871 0.0798 0.0874 120% 100.47 99.67 0.0953 0.0737 0.0948 0.0951 Table 6 : Statistical validation of recovery study data Limit of Detection and Limit of Quantitation: Name of the drug LOD Â µg/ml LOQ Â µg/ml AMB 3.1645 9.5896 LCTZ 3.0891 9.3611 Table 7 : LOD LOQ CONCLUSION: The method used is simple and rapid and does not involve the use of complex instrument, low value of Standard deviation showed that the method is precise and high percentage of recovery of as shown in table shows that the method is accurate. Thus from the results it can be concluded that above developed UV method is suitable for estimation of AMB and LCTZ in syrup formulation. The estimated method is sensitive, precise, accurate, specific and economic. Hence, the method can be used successfully for quality control and routine analysis of finished pharmaceutical dosage form. REFERENCES: Indian Pharmacopoeia 2007, The Indian Pharmacopoeia Commission, Government of India, Ministry of Health Family Welfare, Ghaziabad, Volume 2, 83 , 672. Makarand Avhad, Dr. C.G. Bonde, development and validation of simultaneous uvspectrophotometric Method for the determination of levofloxacin and ambroxol in tablets, International Journal of ChemTech Research, 2009, 1, 4, 873-888 P.A. Patel, M.N. Dole, P.S. Shedpure, S.D. 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A Tale of Two Cities Essays: The Character of Lucie Manette :: Tale Two Cities Essays

The Character of Lucie Manette in A Tale of Two Cities Lucie Manette, in A Tale of Two Cities by Charles Dickens, is a quiet young woman. She is deeply compassionate but never develops a real believable character. Her feelings, which are similar in all cases, are revealed to us when she interacts with her father Dr. Manette, Charles Darney, and Sydney Carton. During the scene in the shoemaker's shop the reader learns about daughter Manette through description, actions, and her words. First off, we picture her slowly coming out of the darkness. Next she is described as young, with golden hair, and a dress. Her words are the main point of study, though. The reader has been drawn in by the first superficial description and now we expect that her words will build a strong character in Lucie. Her words however, may be important to the revival of Dr. Manette, but do not create a real, strong, true-to-life character. The comforting words are just a bad sentimental melodrama and she says, "weep for it, weep for it!," over and over. Miss Manette's conversation with Carton is a similar type of conversation in which she reassures Carton several times. The line "If that will be a consolation to you", is a summary of the conversation between Carton and Lucie. Lucie Manette is at the center of the group in Soho, a suburb of London. Because Lucie is a main character we expect her to be in the middle of gatherings. Miss Pross says that hundreds of people visit Lucie, an exageration but still many pay visit to her house in Soho. Because Lucie's character is not fully developed and because we don't fully know her, we are left wondering what part of her character, or personality, makes her so attractive to everyone.