Wednesday, August 26, 2020

Importance of Marketing of a Bank

Official Summary Bank as the money related administrations business is prospect full recorded succession. Banks are straight operators to make open doors for development in a nation and furthermore make accessible colossal size of work openings. Banks must remuneration publics’ money when they require, additionally it makes or not. In this way, the pay bundle of a bank ought to be broke down cautiously. Shahjalal Islami Bank Limited has its successful the past, brilliant present, possible possibility and under giving out undertakings and behavior.Established as the principal private segment bank totally possessed by Bangladeshi business people, Shahjalal Islami Bank Limited has been prosperous as the greatest private part Bank with the method of time after inverse many weight and harm. The individuals from the governing body are inventive business person and chief industrialist of the nation. To remain defeat with time and in concurrence with national and universal monetary co nduct and for portrayal all current services.Shahjalal Islami Bank Limited as a money related association, mechanized every one of its branches with PC organizes in concurrence with the forceful business demand of time. In addition, remembering its pending future, the correspondences of the Bank has been revamped. The conviction of all class businesspeople, business people and general network is an extraordinary arrangement extra to Shahjalal Islami Bank Limited.Keeping the objective at the top of the priority list, Shahjalal Islami Bank Limited has taken courses of action to open 15 new branches and 5 SME focuses continuously 2010. In this report, I have attempted my best to distinguish â€Å"Determine the Level of Satisfaction of Customers at Shahjalal Islami Bank Limited, Mohakhali Branch†. What's more, finally, discover the best possible arrangement and for the customer’s disappointment with respect to the administration has been given.

Saturday, August 22, 2020

Psy 387 Study Guide First Exam free essay sample

Qualities units of heredity that keep up their auxiliary distinguish starting with one age then onto the next xi. Come two by two since they are adjusted along chromosomes xii. Quality is a bit of a chromosomes, which is made out of deoxyribonucleic corrosive xiii. A strand of DNA fills in as a format for ribonucleic corrosive which is a solitary strand atom xiv. Can be either homozygous ( indistinguishable pair of qualities on the two chromosomes) or heterozygous (unequaled pair of qualities) xv. Predominant †quality shows a solid impact in either the homozygous or heterozygous condition xvi. Latent quality shows its impact just in the homozygous condition j. Proteins xvii. Proteins natural impetus that control substance responses in the body 4. Sex-Linked and Sex-restricted Genes k. Sex-connected qualities situated on sex chromosomes (for the most part X chromosomes) xviii. Male: XY Female: XX l. Autosomal qualities chromosomes that are not on sex chromosomes m. Sex-constrained qualities which are available in both genders (for the most part on autosomal qualities) yet dynamic for the most part in one sex xix. Ex-bosom size in ladies 5. Heredity and condition n. To figure out what sort of commitments heredity and condition has, analysts center around looking at monozygotic (from one egg) twins and dizygotic (from two eggs) twins. o. Second sort of proof is investigations of embraced kids to check whether they identify with guardians p. Third kind specialists discover qualities connected to a turmoil q. In some cases, condition may be founded on qualities because of the multiplier impact: if hereditary or pre-birth impacts produce even a little increment in some action the mid inclination will change the earth in a manner that amplifies that propensity Nerve Cells and Nerve Impulses Chap 2 . Life systems of Neurons and Glia r. Neurons †Receive data and transmit it to different cells 7. The Structure of an Animal Cells s. Layer the outside of a phone, additionally called plasma film, is a structure that isolated within the phone structure the outside condition t. Every single creature cell have (other than red platelets) have core the str ucture that contains the chromosome, mitochondrion the structure that performs metabolic exercises, giving the vitality that the cell requires for every single other movement. Likewise has ribosomes-are the destinations at which the cell incorporates new protein atoms endoplasmic reticulum-a system of flimsy cylinders that transport recently made proteins to different areas 8. The Structure of a Neuron u. Neurons are recognized from different cells by their shape, the bigger neurons have segments: dendrites, soma (cell body) an axon and presynaptic terminals v. Engine Neuron-has its soma in the spinal string. It gets excitation from different neurons through its dendrites and behaviors driving forces along its axon to a muscle w. Tactile neuron-is specific toward one side to be profoundly touchy to a specific kind of incitement, for example, light solid or contact x. Dendrites-are spreading filaments that get smaller close to their finishes 4. Gets data from different neurons 5. Dendritic spines †the short outgrowths that expansion the surface region accessible for neural connections y. Cell Body or Soma contains the core, ribosomes, mitochondria, and different structures found in many cells z. Axon-is a slim fiber of steady breadth, in most case longer than the dendrites xx. Axon is the data sender of the neuron, changing over a drive toward different neurons or an organ or muscle xxi. Numerous vertebrate axons are secured with a myelin sheath-protecting material, with interferences known as hubs of Ranvier xxii. An axon has man branches every one of which swells at its tip framing a presynaptic terminal (end bulb or bouton) xxiii. Afferent axon brings data inside, efferent brings data out {. Interneuron or inherent neuron†if a cell’s dendrite and axon are altogether contained inside a solitary structure 9. Glia |. Glia are the other significant segments of the sensory system, don't transmit data over significant distance xxiv. Glia are littler yet additionally more various than neurons xxv. Astrocytes-fold over the presynaptic terminals of a gathering of practically related axons. They help synchronize the movement of the axons empowering them to send messages in waves they additionally assist evacuate with squandering material made when neurons bite the dust and control the measure of blood stream to each mind territory. Lastely they expand veins to bring increasingly supplement into that region 6. Blood mind hindrance 7. Permits little uncharged particles, including oxygen and carbon dioxide cross unreservedly 8. Atoms that break up in the fats of the film likewise cross latently 9. For certain other fundamental synthetic substances the cerebrum utilizes dynamic vehicle, to acquire glucose, amino acids and so forth xxvi. Microglia-extremely little cells evacuate squander material just as infections, growths, and different microorganisms xxvii. Oligodendrocytes-assemble myelin sheath in the mind and spinal rope and schwann cells in the PNS xxviii. Outspread Glia direct the movement of neurons and their axons and dendrites during early stage advancement }. Sustenance Of Vertebrate Neurons xxix. Vertebrate neuron depends for the most part on glucose, a basic sugar xxx. Glucose is for all intents and purposes the main supplement that crosses the blood-cerebrum obstruction in grown-ups xxxi. Thiamine-a concoction that is essential for the utilization of glucose 10. The Nerve Impulse Module 2. 2 ~. The Resting Potential of the neuron xxxii. Electrical slope a distinction in electrical charge between within and outside of the cell xxxiii. Without any outside unsettling influence the cell film mains a polarization-meaning a distinction in electrical charge between two areas xxxiv. Resting potential-the distinction in voltage in a resting neuron, which is for the most part the aftereffect of adversely charged proteins inside the cell . Powers following up on sodium and potassium particle xxxv. Sodium-potassium siphon a protein complex over and over vehicles three sodium particles out of the cell while bringing two potassium particles into the phone. xxxvi. At the point when the neuron is very still, two powers follow up on sodium both tending to drive it into the cell. 10. First think about the electrical slope, sodium is decidedly charged and within the cell is adversely charged. Inverse electrical charges draw in so the electrical inclination will in general maneuver sodium into the cell. 11. Second think about the focus angle; the distinction in dissemination of particles over the layer sodium is more thought outside than inside so just by the laws of likelihood sodium is bound to enter the cell than leave. . The Action Potential xxxvii. Hyperpolarization-which means expanded polarization xxxviii. Depolarize-lessen its polarization toward zero xxxix. Limit of excitation-a gigantic depolarization of the film. 12. Causes a quick progression of particles over the layer. xl. Activity potential-a quick depolarization and slight inversion of the typical polarization . The sub-atomic premise of the activity potential xli. The film proteins that control sodium section are voltage-gated channels layer channels whose penetrability relies upon the voltage contrast over the layer xlii. All-or-none law-adequacy and speed of an activity potential are autonomous of the power of the improvement that started it . The Refractory time frame xliii. Unmanageable period-following an activity potential , the cell opposes the creation of further activity possibilities 13. Initial segment is known as without a doubt the hard-headed period, where the film can't deliver an activity potential paying little mind to the incitement 14. The subsequent part is the relative recalcitrant period, a more grounded than typically boost is important to start an activity potential . Proliferation of the activity potential xliv. Activity potential starts on the axon hillock, which is where the axon leaves the soma xlv. Engendering of the activity potential-depicts the transmission of an activity potential down an axon xlvi. Auditing activity potential 15. Because of synaptic info, sodium channels open and depolarize the axon film to its limit 16. Sodium particles surge in and depolarize the layer considerably further 17. Positive pursue streams the axon and opens voltage-gated sodium channels at the following point 18. At the pinnacle of the activity potential, the sodium entryways snap shut. They stay shut for the following millisecond or somewhere in the vicinity, in spite of the depolarization of the film 19. Since the film is depolarized, voltage-gated potassium channels open 20. Potassium particles stream out of the axon, restoring the layer toward its unique depolarization 21. After the layer comes back to its unique degree of polarization the voltage-subordinate potassium channels close . The myelin Sheath and salutatory conduction xlvii. Myelin-a protecting material made out of fats and proteins xlviii. Myelinated axons-those secured with a myelin sheath is the equivalent, discovered uniquely in vertebrates xlix. Salutatory conduction-the bouncing of activity possibilities from hub to hub l. Nearby neurons-neurons without axons trade data with just their nearest neighbors li. Evaluated potential-layer potential that shift in greatness without adhering to the all-r â€none law 11. Part 3: Synapses lii. in late 1800’s ramon y cajal found a tight hole isolating one neuron from another. liii. In 1906 charles scrot Sherrington physiologically showed that correspondences between one neuron and the following contrasts from interchanges along a solitary axon 22. Che gathered a particular hole among neurons and presented the term neurotransmitter . Properties of neural connections liv. Reflexes-programmed solid reactions to boosts 23. the circuit from tangible neuron to muscle reaction is known as a reflex bend 24. Sherrington watched a few properties †a. Reflexes are more slow than conduction along an axon b. A few feeble upgrades introduced at marginally various occasions or somewhat various areas produce a more grounded reflex t

Monday, August 17, 2020

State-by-state Divorce Laws and Legislation

State-by-state Divorce Laws and Legislation Relationships Spouses & Partners Marital Problems Print Alienation of Affection State Laws By Sheri Stritof has written about marriage and relationships for 20+ years. She's the co-author of The Everything Great Marriage Book. Learn about our editorial policy Sheri Stritof Updated on June 25, 2019 Larry Dale Gordon/The Image Bank/Getty Images More in Relationships Spouses & Partners Marital Problems LGBTQ Violence and Abuse Alienation of affection lawsuits is when an outsider interferes with a marriage. Defendants in these suits are often an adulterous spouses lover, but family members, counselors, therapists, and religious members who have encouraged a spouse to get a divorce have also been sued for these matters.   Alienation of Affection State Laws These claims are challenging to establish and involve many elements like proof of entailed love, alienation and destruction, malicious conduct, and more. Showing proof of extramarital sex is not required, however. Adultery is also considered a common law is known as criminal conversation.  This is an old expression for sexual intercourse that is often obsolete. Similar to a breach of promise, the  tort involves a broken engagement, alienation of affection, and a deserted spouse. This common law tort is abolished in several jurisdictions. In fact, only a few states in the United States still allow alienation of affection lawsuits. These states include Hawaii, Illinois, Mississippi, New Mexico, North Carolina, South Dakota, and Utah. A-L The legislation was enacted to abolish the right to bring an alienation of affection lawsuit in many states like Alabama, California, Florida, and Idaho. Alabama: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Alaska: Neither state law nor case law addresses the issue of alienation of affection in Alaska.Arizona: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Arkansas: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.California: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Colorado: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Connecticut: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Delaware: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.District of Columbia: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Florida: No, legislation was enacted to abolish the right to br ing an alienation of affection lawsuit.Georgia: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Hawaii: Yes, alienation of affection lawsuits can still be brought.Idaho: No, alienation of affection lawsuits were abolished through judicial decision.Illinois: Yes, alienation of affection lawsuits can still be brought.Indiana: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Iowa: No, alienation of affection lawsuits were abolished through judicial decision.Kansas:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Kentucky: No, alienation of affection lawsuits were abolished through judicial decision.Louisiana: In 1927, in the case of Moulin v. Monteleone, 165 La. 169, 115 So. 447, actions for alienation of affection were abolished. M-Q In 2003, Missouris highest court abolished the states alienation of affection lawsuit. States like Mississippi, New Mexico, and North Carolina still allow alienation of affection lawsuits to be brought about. Maine:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Maryland:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Massachusetts:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Michigan:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Minnesota:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Mississippi:  Yes, alienation of affection lawsuits can still be brought.Missouri:  No, on June 17, 2003, Missouri’s highest court abolished the state’s alienation of affection law.Montana:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Nebraska:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Nevada:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.New Hampshire:  No. According to Title XLIII,  Chapter 460:2, No damages shall be allowed to either spouse in any action based on alienation of the affections of the other spouse.New Jersey:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.New Mexico:  Yes, alienation of affection lawsuits can still be brought.New York:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.North Carolina:  Yes, alienation of affection lawsuits can still be brought. Note: As of 10/01/2009, if the extramarital affair started after a married couple is separated, the alienation of affection law cannot be used.  NCGA.state.nc.us -- HB 1110North Dakota:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Ohio:  No, in 1985, alienation of affection suits were abolished by General Laws c. 207, Sect. 47B, inserted by St. 1985, c. 74 Sect. 1.Oklahoma:  No, legislati on was enacted to abolish the right to bring an alienation of affection lawsuit.Oregon:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Pennsylvania:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit. R-Z In 1997, Texas enacted the Family Code so that the right to bring an alienation of affection lawsuit was to be abolished. Lawsuits were also abolished through the judicial decision in states like South Carolina and Washington. Rhode Island:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.South Carolina:  No, alienation of affection lawsuits were abolished through judicial decision.South Dakota:  Yes, alienation of affection lawsuits can still be brought.Tennessee:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Texas:  No, in 1997, Family Code, Chapter 1.107 was enacted to abolish the right to bring an alienation of affection lawsuit.Utah:  Yes, alienation of affection lawsuits can still be brought.Vermont:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Virginia:  No,  legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Washington:  No, alienation of affection lawsuits were abolished through judicial decision.West Virginia:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Wisconsin:  No, l egislation was enacted to abolish the right to bring an alienation of affection lawsuit.Wyoming:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.

Sunday, May 24, 2020

Depression and African-American Men - 2250 Words

DEPRESSION: A SILENT EPIDEMIC AMONG BLACK MEN by Calvin R. Greene First of all it is important to understand what really constitutes depression. All of us feel down from time to time perhaps based on having a bad day. However when feelings of sadness last for several weeks, months, or years, and are accompanied by other symptoms such as change of appetite, isolation from family and friends, sleeplessness, etc. these are symptoms of depression. In 1999 Dr. David Satcher, Surgeon General of the United States, and an African-American, released a Report on Mental Health that was a landmark moment for America. This was the first comprehensive report on the state of the†¦show more content†¦The internal wall that often keeps black men away from psychotherapy goes along with external barriers built just as high, if not higher. Mental health practitioners are overwhelmingly white, with the proportion of black psychiatrists, psychologists, and psychoanalysts estimated at less than three percent of the nation s total. This would mean that even if black men were to break through the self-imposed barriers and seek professional help for mental issues, it may be difficult to find someone with whom they can build a rapport, and whom they feel can relate to them, and they can trust. This feeling of comfort is what allows a patient to reveal his most intimate secrets. As Dr. Richard Mouzon, a prominent black clinical psychologist puts it, Many of us grow up feeling that it is dangerous to give up too much of yourself to the white man. There s no denying that access to mental health care is restricted for Americans in general. In private health insurance policies and government medical assistance programs, psychotherapy is too often considered a luxury rather than a necessity. It has been said often times that the only people with a guaranteedShow MoreRelatedHow did the events of the 1930’s impact African Americans prospects?809 Words   |  4 Pagesimpact African Americans prospects? Charlie Wilson The 1930’s was a time of great struggle in the USA. The New York stock market crashed in 1929 and triggered a spiral of economic depression, which hit African Americans hard. The Great Depression had a huge impact on African Americans. The Great Depression of the 1930s was catastrophic for all workers. But as usual, African Americans suffered worse, pushed out of unskilled jobs previously scorned by whites before the depression. African AmericansRead MoreEssay on African Americans in the Great Depression1210 Words   |  5 PagesGreat Depression. The worst financial crisis to ever hit America. Unemployment rates of over 25%. A 50% decrease in national income. Billions of dollars lost in a single day. (Trotter, pg.8) The Depression affected everyone in America. 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This community, however, constitutes of 12% of the total population (Siddiqi, HuRead MoreAnalysis Of Curley s Of Mice And Men 949 Words   |  4 Pages Crooks in Of Mice and Men Of Mice and Men took place during the Great Depression where the stock market crashed. Crooks lives by himself because he is the only black man on the ranch, feeling left out Crooks throws himself into reading books. Crooks longing to be a part of civilization, but because of the black and whites rules Crooks can’t be part the boy’s interaction. His American Dream is to be free and be able to join the man, that why heRead MoreEffects Of Segregation In The 1930s737 Words   |  3 PagesRights Denied to African Americans in the 1930s What is segregation? Segregation is set apart or separation of people or things from others or from the main body or group. (dictionary.com) In the 1930s African Americans did not have the right to vote. 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These were hard times in America and frankly I’m glad I do not have to live through it. From the film Modern Times by Charlie Chaplin we get an inside look at how one felt and experienced during the 1930’s. I clearly feel this movie captured the essence of what today people think about today of the 1930’s, Industrialization and the Great Depression. It is at this time that the hard-working class citizen is highlighted

Wednesday, May 13, 2020

Vincent van Gogh was born in March of 1853 and died in...

Vincent van Gogh was born in March of 1853 and died in July of 1890. He was of Dutch descent, born in the Netherlands, had four siblings, and was an artist of the post impressionist school of art. He didn’t want to become a great artist till later in his life. He actually aspired to be a pastor like his father. He wasn’t a very misbehaved child he was well mannered and serious. He did though always draw even at a young age but he didn’t start taking his art serious till his late twenties. He painted over 2,100 paintings though most of them he completed during his last two years of life. He suffered from mental illness during his life and extreme anxiety. A well known episode of his mental illness was when he became upset to find out his†¦show more content†¦Van Gogh’s most famous work of art was his painting titled â€Å"The Starry Night† but Van Gogh himself didn’t think of it as one of his most important paintings. It was an oil pa inting he made in 1889. Its of a starry night looking over a town and the hills. He painted the view he had from his window while in Saint-Remy-de-Provence having to paint by memory during the day. Using mainly calmer dark colors like blue, green, and black then using the bright yellow for the stars, moon, and houses. By having all these calm dark colors and adding them with the yellow it makes the stars, moon, and homes pop out more by contrast. It has been in the Museum of Modern Arts in New York City since 1941. This artwork has become so famous because for one it is just very appealing and beautiful how the stars and moon pop out yellow in the swirling blue sky, also the texture of the painting is very unique. With globs of paint and hard brush strokes makes it look simple yet still stunning. Another reason for its importance would be that it was a marked a turning point in Van Gogh’s painting style. He left behind the dull earth tone colors and started using bright color s. Van Gogh inspired many with his use of contrast with bold and dull colors and his unique painting texture, so rough and thick while other artists were more light and detailed with their art. He was the definition of a tortured artist as

Wednesday, May 6, 2020

Hardness Tests And Charpy Impact Test Free Essays

TITLE Hardness Tests And Charpy Impact Test OBJECTIVE 1. To compare the hardness of the carbon steel, mild steel and ASSAB steel using three different hardness tests, which are Vickers Hardness Test, Rockwell Hardness Test and Brinell Hardness Test. 2. We will write a custom essay sample on Hardness Tests And Charpy Impact Test or any similar topic only for you Order Now To study the hardness of mild steel, carbon steel and ASSAB which is an important in engineering to design structures or components that related in mechanical properties 3. To determine the resistance of carbon steel and mild steel against sudden impact by Charpy Impact Test. INTRODUCTION Hardness is a measure of a material’s resistance to localized plastic deformation. It also is one of the important properties to be considered. Mechanical properties of metals are a vital of engineering to design the components which using predetermined materials such that unacceptable levels of deformation and failure will not occur. Hardness is a resistance of properties of material to permanent (plastic) deformation caused by steel ball or pyramid-shape diamond when it is pressed onto its surface. There will be three basic method of Hardness Test that will be carried out on carbon and metal: (a) Vickers Test (b) Rockwell Test (c) Brinell Test THEORY 1. Vickers Test VHN = Applied load / Surface area of depression = = 1. 854 P/ d2 (approximate) Where P = applied load (kgf) d = (d1+ d2) / 2 (mm) 2. Rockwell Test HRC = 100 – d /0. 002 HRB = 130 – d /0. 002 Where d = depth of the indentation 3. Brinell Test BHN = Applied force / curve area of indentation P / D/2 [D – (D? – d? )] = P / Dh WhereP = applied load (kgf) D = diameter of steel ball (mm) d = diameter of resulting indentation (mm) h = depth of indentation (mm) = ? [D – (D? – d? )] APPARATUS 1. Set of Vickers Hardness Test Machine . Set of Rockwell Hardness Test Machine 3. Set of Brinell Hardness Test Machine SPECIMENS Mild steel, carbon steel and ASSAB steel A) VICKERS HARDNESS TEST From this method square shape pyramid diamond 136 ° was press to surface of metal using some load (5kgf until 120kgf) under certain time (15 sec) and lastly the load will release. Square shape corner on the metal surface will be used. To obtain the value of hardness, Vi ckers Hardness Number (VHN) is calculated as below: VHN=Mass of the loadSurface area of depression =2PSin136 °2d2 =1. 854Fd2approximately Where, P=applied forcekgf d=d1+d22 B) ROCKWELL HARDENESS TEST This method has 2 main scales which are: a) Scale B, concavity is a steel ball (1. 58 mm? ) and load using is 100 kgf. b) Scale C, concavity is a cone diamond having corner 120 ° and load is 150 kgf. Rockwell hardness (HR) can be calculated as equation below: HRC=100-d0. 002 HRB=130-d0. 002 Where d=concavity C) BRINELL HARDNESS TEST From brinell hardness test, the harden steel ball has good diameter, D under the load and certain time will be use to get diameter concavity effect,d. BHN=LoadArea of concavity =PD2D2-d2 =P? Dh Where, P=loadkgf D=diameter of the steel ballmm =diameter concavity effectmm H=internal concavity effectmm =12D-D2-d2 PROCEDURE a) Vickers Hardness Test 1. The specimen (Mild Steel) is put on the anvil of the Vickers hardness machine precisely. 2. The sample is focused until the lines on the surface of the sample can be observed clearly. 3. The focal lens of the microscope is turned to the indenter. 4. The indenter is then pressed into the sample. 5. The test force is maintained for a specific dwell time of about 15 seconds. 6. The indenter is removed when the dwell time is complete. 7. The square shape is appears on the surface of the sample. . The indenter is then turned back to the focal lens. 9. The size of the indent is determined by measuring the two diagonals of the square indent. 10. Step 1 to 9 is repeated for five times by using the same sample but at different part of the sample. 11. Step 1 to 10 is then repeated by using different sample, which is carbon steel. 12. All the readings taken are recorded in a table. b) Rockwell Hardness Test 1. The sample of ASSAB steel is placed exactly on the anvil. 2. The anvil is wound slowly until the LED begins moving to ‘SET’ and the test is started automatically. 3. The indenter moves down into the position of the part surface of the sample. 4. The load is then applied on the sample for a specific dwell time of 15 seconds. 5. The readings taken are recorded from the indenter machine. 6. Step 1 to 5 is repeated for five times by using the same sample but at different part of the sample. 7. Step 1 to 6 is then repeated by using different sample of carbon steel. 8. All the readings taken are recorded in a table. c) Brinell Hardness Test 1. The sample of mild steel is placed accurately on the anvil. 2. The anvil is wound slowly until the edge of the indenter touches the surface of the specimen. . A handle on the right side of the testing machine is lifted slowly until the gauge shows 1000kgf. 4. The indenter is pressed on the sample by an accurately controlled force for about 15 seconds of dwell time. 5. The indenter is removed slowly after 15 seconds, leaving a round indent in the sample. 6. The diameter of the indent is taken by measuring two diag onals of the round indent by using a portable microscope. 7. Step 1 to 6 is repeated for two times for the same sample but at different portion of the sample. 8. Step 1 to 7 is repeated for another sample of carbon steel. RESULT VICKERS HARDNESS TEST Mild Steel Mild Steel| Reading| Diameter,D1( µm)| Diameter,D2( µm)| Average( µm)| VHN| 1| 409. 0| 409. 8| 409. 4| 111| 2| 395. 2| 395. 2| 395. 2| 119| 3| 402. 5| 404. 2| 403. 35| 114| 4| 401. 1| 402. 3| 401. 7| 115| 5| 371. 7| 364. 3| 368. 0| 137| Average| 119. 2| Carbon Steel| Reading| Diameter,D1( µm)| Diameter,D2( µm)| Average( µm)| VHN| 1| 282. 4| 368. 1| 325. 25| 245| 2| 271. 2| 269. 0| 270. 10| 254| 3| 292. 6| 291. 0| 291. 80| 218| 4| 313. 5| 306. 2| 309. 85| 195| 5| 293. 4| 292. 6| 293. 00| 216| Average| 225. 6| ROCKWELL HARDENSS TEST Carbon Steel Reading| HRC| HV| 1| 24. 9| 265. 4| 2| 27. | 280. 4| 3| 27. 0| 279. 0| 4| 28. 3| 288. 4| 5| 28. 2| 287. 6| Average | 27. 12| 280. 16| ASSAB Steel Reading| HRC| HV| 1| 56. 9| 631. 0| 2| 57. 5| 643. 0| 3| 57. 4| 641. 0| Average | 57. 27| 638. 33| BRINELL HARDNESS TEST Mild Steel Reading| Diameter ,d(mm)| BHN| 1| 3. 5| 101| 2| 3. 6| 95| 3| 3. 5| 101| Average| 3. 53| 99| Carbon Steel Reading| Diameter ,d(mm)| BHN| 1| 2. 75| 1 65| 2| 2. 5| 200| 3| 2. 7| 271| Average| 2. 65| 212| DISCUSSION a) Vickers Hardness Test 1. From this experiment, we can conclude that the higher the Vickers Hardness Number (VHN) of a specimen, the harder the specimen is. We had being tested two specimen which is Carbon steel and Mild steel for Vickers hardness Test. Carbon steel has an average VHN of 225. 6 while the mild steel has an average VHN of 119. 2. This means that carbon steel is harder compared to mild steel. 2. The carbon steel is harder than mild steel because there is a presence of carbon atoms within the atoms of the structure. When the external force is applied, the carbon atoms prevent the atoms in the structure into sliding over and slipping. b) Rockwell Hardness Test 1. From the Rockwell hardness test, we can conclude that the higher the HRC number of a specimen, the harder the specimen is. . ASSAB steel is a type of alloy steel and thus its composition is much different than that of carbon steel, causing it to possess higher hardness compared to carbon steel. 3. From the result obtained, ASSAB steel has an average HRC number of 57. 27 where as carbon steel has an average HRC number of 27. 12. This mean that AASAB steel is harder co mpared to the high quality carbon steel. c) Brinell Hardness Test 1. For two specimens which carbon steel and mild steel is being tested with brinell hardness test. The BHN values are obtained. The values are depends on the diameter of the indentation caused. 2. We can conclude that the higher the value of the BHN, the harder the specimen is. 3. From the results, carbon steel has an average BHN of 212 while mild steel only as an average BHN of 99. This confirms that carbon steel is harder than mild steel. 4. Furthermore, the values of BHN obtained might be not accurate because of the limitation that caused human errors. It is difficult for the observer to note the exact diameter of the indentation through the microscope. CONCLUSION In conclusion, from the results we obtained, it is conclude that ASSAB steel is the hardest material, followed by carbon steel and then mild steel. The hardness of the steel is mainly affected by its composition and percentage of carbon. Carbon steel is absorbed energy is lower than the mild steel. Carbon steel is a brittle material compared to mild steel because of the higher percentage of carbon present in the steel. Thus, fractures almost immediately upon sudden impact. 2. Charpy impact test INTRODUCTION The Charpy Impact Test is the most commonly used test to determine material’s resistance to the impact or sudden fracture where a sharp stress raiser is present. Toughness is a measure of the ability of a material to absorb energy up of fracture. For dynamic (high strain rate) loading conditions and when a notch is present, notch toughness is assessed by using an impact test. Material that experiences very little or no plastic deformation upon fracture is termed brittle whereas material that experiences great deformation upon fracture is termed ductile. The fracture surfaces for brittle material, which has low-energy impact failure, are generally smooth, and in metals have a crystalline appearance. But for ductile material which has high energy fracture, has regions of shear where the fracture surface is inclined about 45o to the tensile stress, and they have in general a rougher, more highly appearance, called fibrous fracture. THEORY 45? 2 mm 45 mm 10 mm 30? Figure 1 45? 2 mm 45 mm 10 mm 30? Figure 1 In Charpy impact test, the specimen are arrange as shown in the above picture and every specimen is prepare will has a notch at the centre of the specimen and the hammer will clout at the region of the notch i. e. stress concentration point. The hammer is release from a specific high which the initial energy having by the hammer is 300J. The scale will show the energy absorbs by each specimen after the experiment and it is recorded. APPARATUS Charpy testing machine SPECIMENS Mild steel and carbon steel PROCEDURE 1. Mild steel and Carbon steel is used in this test. 2. The load was applied as an impact blow from a weighted pendulum hammer that was released from a cocked position at a fixed height. 3. The specimen was positioned at the base of the machine. 4. Upon release, a knife-edge mounted on the pendulum strikes and fractures the specimen at the notch, which acts as a point of stress concentration for this high velocity impact blow. 5. After the weighted pendulum hammer has swung to its original position, the specimen was removed from the vice and its fracture surface was observed. RESULT Specimen| Energy Absorbed / J| Mild Steel| 299| Carbon Steel| 30| DISCUSSION 1. In this experiment, we can see that the energy absorbed by mild steel (299J) is higher compared to the energy absorbed by carbon steel (30J). This shows that carbon steel is a more brittle material and mild steel is a more ductile material. 2. According to the result which energy absorbed by mild steel is higher and it is more ductile. In addition, carbon steel is a brittle due to presence of the carbon atoms in steel. The presence of these carbon atoms provide resistance for plastic deformation to occur by preventing atoms in the steel to slip and slide over each other. The high percentage of carbon atoms reduces the ability of the steel to absorb energy upon impact. 3. As we observe the experiment that we had done in lab, the carbon steel breaks almost immediately when subjected to sudden impact whereas the mild steel shows only deformation and did not fracture. 4. Besides the area where the carbon steel fractures is shinny and smooth which shows that it fractures without much deformation. 5. The diagram below shows fracture surface of the mild steel. 6. The diagram below indicates the fracture surface of the carbon steel. Based on the results, it is clear that the ductility of mild steel is higher than carbon steel. The presence of carbon in carbon steel has minimized its ability to absorb energy from the impact. CONCLUSION In conclusion, we can conclude that mild steel has a high level of ductility than carbon steel. Mild steel is tougher than carbon steel. REFERENCE 1. William F. Smith and Javad Hashemi â€Å"Foundation of Materials Science and Engineering† McGraw Hill, 2005 2. David D. Rethwish and William D. Callister â€Å"Fundamentals of Material Science and Engineering†, John Wiley Sons, 2008 3. Lab worksheet 4. Rollesen â€Å"Metallurgy For Engineering†, ms 15 How to cite Hardness Tests And Charpy Impact Test, Essay examples

Monday, May 4, 2020

Financial Statement - IASB And AASB Accounting Standards

Question: If it accepted that financial information should be useful for economic decision making in terms of deciding whether to make resources available to a reporting entity, as the IASB conceptual framework indicates, a subsequent element to consider is the qualitative characteristics that financial information should have if it is to be useful for such decisions. (Deegan, C. 2012, Australian Financial Accounting, Ed. 7E, p. 60. Describe what you understand by the above statement and explain briefly the qualitative characteristics. Discuss and describe two IASB / AASB accounting standards and the utilisation of the qualitative characteristics to promote decision useful information. Select a company from the Australian Securities Exchange website and download the most recent annual report. With regard to your chosen standards, and in the context of your company annual report, comment on the effect the qualitative characteristics have had on the financial statements. Answer: Introduction The qualitative characteristics of financial statements are quite important. The report has been prepared analysing the various factors such as the qualitative characteristics of financial statements as mentioned in the AASB accounting standards, discussion and description of two IASB / AASB accounting standards i.e. AASB 10 and AASB 138 and the utilisation of the qualitative characteristics to promote decision useful information and lastly the analysis of the financial statements of Origin Energy Ltd for the qualitative characteristics. Qualitative Characteristics of Financial Statements The qualitative characteristics of the financial statements are considered to be important for the effective and efficient decision making for the investors. The essence of the developing the accounting standard is to develop the financial information that can enable the investors and other decision makers outside the company to understand the different aspects of the business and to develop understanding on the competitiveness of the organization. These qualitative characteristics are beneficial for the companies as well, as it is the basis for the companies to take suitable actions. The qualitative characteristics as mentioned in AASB framework for the preparation and presentation of financial statements are ( Beest, Braam Boelens, 2009) Relevance: The financial dealings of the company involve large number of transactions. There is accounting information that is presented to stakeholders internal and external to the business. The key characteristics of the relevant information contained in the financial statements are predictive value and confirmatory value. The predictive and confirmatory value is associated to the ability to accurately predict the earnings capability of the company. Further the relevance of the financial statements can be considered based on completeness. Unless the information provided in the financial statements has complete information it will not be relevant. This is the fundamental characteristic of the financial statements. Reliability: It is the quality that authorizes the users of the financial statements to rely on it with surety. It is regarded as faithful representation and is reasonably free from biasness and errors. The concept of reliability includes the following aspects Identification criteria that is backed by realistic demonstration Material and economic reality as divergent to legal form Impartial or detachment free from partial consideration or deformation of information Carefulness and vigilant guess so that overstatement of assets or revenues or minimization of liabilities or operating cost isnt there No errors, false assumptions or decapitating presentations and materiality is ensured Comparability: The representation of the accounting information in the financial statements should be such that not only assists in the assessment of an entity at a certain point or given period but should also assist in analysing the information from similar but different entities. It helps the users to identify the similarities and the difference of the events and conditions prevailing in two entities but also analyse the performance of the entities under similar condition. This is important from the viewpoint of resource allocation. One of the important aspects of comparability is the consistency. Consistency in employing the accounting practices greatly impacts the comparability as variance in accounting standards that are being employed will have huge impact on the profitability and other figures in the income statement (Hirst, Hopkins Wahlen, 2004). Understandability: It means the ability of the users to understand the information with the viewpoint of decision making. This is the user specific quality as the understanding of the users to comprehend a given set of information will differ. Thus it is important that the financial information is produced in such a way so as to have a reasonable understanding of business and economic activities and develop the willingness to study the information in order to gain financial expertise of reasonable level. It is important that information related to complex matters needs to be presented, if important or material needs to be represented in understandable level without compromising with the quality of information. The complete study of the qualitative characteristics highlight that the IASB conceptual framework, in this respect, does not provide any guideline on how the financial statements need to be prepared but does provide the basis for the preparation of the financial statements. These qualitative characteristics need to be supported by the characteristics such as verifiability and timeliness. These are considered as enhancing qualitative characteristics. Verifiability will provide the basis for ensuring that the information that is provided is correct and the timeliness of the information will ensure timely availability of information which is an important aspect in decision making (Beest, Braam Boelens, 2009). This understanding and the viewpoint for the preparation of the financial statements is quite important and adherence to these aspects will certainly impart quality to the financial statements that will assist in decision making. Utilisation of the qualitative characteristics in AASB Accounting Standard As discussed above the AASB established the standards for the preparation and presentation of financial statements. This was the basis of the other accounting standards that have been developed. AASB 10 for Consolidated Financial Statement and AASB 138 for Intangible Assets are quite important and essential for the development of financial statements. These have been discussed below AASB 10: Consolidated Financial Statements The accounting standard AASB 10 provides the principles for the preparation and presentation of the consolidated financial statements when one or more than one entity is being controlled by one entity. Certain conditions have been established for satisfying the controlling factor. These are (CPA Australia, 2011a) Power over the investee Rights to the variable returns as a result of the involvement with investee Ability to use the power to affect the returns to the investor However there are certain cases wherein there is no need to prepare the consolidated financial statements. These are (BDO, 2013) The parent company itself is the wholly owned or partially owned subsidiary and the other owners do not object to parent not presenting the consolidated financial statement The debt or equity instruments are not traded publicly The parent company of the parent company is producing the consolidated financial statement In case of non-controlling interests in an entity, the same must be shown in the statement of financial position separate from the equity that has been employed. AASB 138: Intangible Assets AASB 138 comprehensively deals with the intangible assets accounting. It replaces general requirements of the accounting standards for revaluation of non-current assets, depreciation, acquisition, revaluation and accounting for goodwill. This accounting standard isnt applicable for financial assets, expenditure on development extraction of oil related resources and Exploration evaluation assets while softwares are included in AASB 138. AASB 138 gives the definition of intangible assets, recognition, measurement and disclosure of intangible assets. Further classification of intangible assets as internally and externally generated. Further treatment of different intangible assets is described with illustrations (CPA Australia, 2011b). According to AASB 138 research cost can be expensed whereas the capitalization is to be done for the development cost. AASB 138 states that measurement of the intangible asset will be based on different consideration for each of the assets as separately acquired, acquired in business combination, assets acquired free of charge, assets acquired in exchange for non-monetary assets and internally generated assets that satisfy the recognition criteria. The two models that have been mentioned for the measurement of intangible assets are cost model and revaluation model (Lightfoot, 2013). Cost model is carried out by reducing the cost by the accumulated amortization and accumulated impairment losses. The revaluation model considers the fir value i.e. value as per the active market. The companies that are preparing the financial statements based on these regulations clearly highlight all the factors that have been mentioned above provide more clarity and knowledge on how the assets have been utilised. Further employing the fair value accounting in the valuation also ensures that value of the assets is aligned with the market parameters rather on the basis of book value. Further if there is any reduction in the valuation or impairment taking place, it will be included in the financial statements of the company. This would be backed by the performance of the company as the value of the intangible assets and the impairment, as identified above, is directly linked to the performance and the market forces. Overall considering the factors discussed above and inter-relating these factors with the qualitative characteristics clearly shows that these accounting standards do conform by these characteristics. However there may be issue with the understandability due to hig h level of complexity related to the aspects that have been covered by these accounting standards and the applicability of these standards for the assets of the company which are quite important. Financial Statement Analysis: Origin Energy Ltd With respect to the various aspects that have been discussed above the effect the qualitative characteristics have had on the financial statements have been analysed based on the financial statements of Origin Energy Ltd. included in the annual report for the year 2014. Firstly the income statement, balance sheet, cash flow statement and the statement of changes in equity clearly shows the value for the current year and the previous year. This enables the comparability with respect to different aspects such as interest, revenue, profitability, assets, liabilities, equity or any other aspect related to the cash flow. Secondly it has been reviewed that the financial statements include the notes to the financial statements. These notes discuss in detail the various aspects of the financial statements. The notes to the financial statements include separate discussion on each of the aspects. The key features as highlighted from the notes to the financial statement highlights that the company has included each and every aspect in the notes to the financial statements and complete detail on each and every aspect has been provided. For example the detailed discussion on aspects such as amortization, impairment or depreciation has been provided in much detail and thus assisting investors in understanding the level of impact on the performance. One of the most important and considerable factor that is to be considered is that the financial statement includes the statement for reconciliation of profit after income tax to net cash inflow/(outflow) from operating activities. This is quite useful in understanding the performance of the company. This highlights what are the aspects that impacted the cash flow and the liquidity in the company. Apart from these factors the annual report contains the message from the chairman and other high level management and their perspective on the performance of the company. Further the financial review, objectives from the coming year and the risks associated with the business have been identified. It enables the users of the financial statements to correlate these factors with the current years performance and the future profitability and the business environment. The annual report of the company also includes the sustainable report on the environment, land, employment and community specifying the key aspects and the strategy of the company in these aspects. Overall the above discussion with respect to the qualitative characteristics of the financial statements of the Origin Energy Ltd shows that company has ensured that the aspects related to the accounting standard for ensuring these characteristics in the financial statements is there. This has been done in quite detail which is very useful for the investors. For example the segment report seems to be quite inadequate and may require further detail on such aspects. Lastly considering the regulations that have been discussed above i.e. AASB 10 AASB 138 have been considered and information has been provided accordingly. The company has provided the complete details on the non-controlling interest that is there in the subsidiaries. The above discussion clearly highlights the company need to ensure that the company has prepared detailed financial statement with due consideration to the different accounting standards. References CPA Australia. (2011a). International Financial Reporting Standards (IFRS): IFRS 10 Consolidated Financial Statements. Available At: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/reporting/ifrs-10-consolidated-fin-statements.pdf CPA Australia. (2011b). International Financial Reporting Standards (IFRS): IAS 38 Intangible Assets. Available At: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/reporting/ias-38-intangible-assests.pdf Lightfoot, S. (2013). Research into the accounting for intangible assets. Available At: https://www.charteredaccountants.com.au/News-Media/Charter/Charter-articles/Reporting/2013-02-Research-into-the-accounting-for-intangible-assets.aspx BDO. (2013). Will the new consolidation and joint arrangements standards change your financial statements? Available At: https://www.bdo.com.au/resources/newsletters/accounting-news/accounting-news,-may-2013/will-the-new-consolidation-and-joint-arrangements-standards-change-your-financial-statements Beest, F.V., Braam, G. Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics. Hirst, D., Hopkins, P. Wahlen, J. (2004). Fair Values, Income Measurement, and Bank Analysts Risk and Valuation Judgments. The Accounting Review, 79(2), 453-472.

Monday, March 30, 2020

Sociolinguistics Essay Example

Sociolinguistics Essay The book discuses topics on sociolinguistics such as differences in language, language diversity, code-switching, prototype, speech, anthropological linguistics, linguistic and social disparity, gender difference and educational inferences of sociolinguistics. This second edition added up new segment on civility and courtesy, accommodation and samples. He also opened out the discussion about sex differences, association between language and thought and speech. As discussed in his first edition, language variety, speech as a social interaction and its quantitative study keep on.This is a very intriguing book. Hudson makes several statements but conflict with what he wants to articulate. For example, on page 11, he says â€Å"no two speakers have the same language, because no two speakers have the same experience of language† (Hudson, 1996)and â€Å"Effectively, the ‘socio-‘of ‘sociolinguistics is redundant.† This is somewhat in clash with his convention al conception about language, assortment, dialect and speech communities in his second chapter. He disputes the subsistence of them and can’t be used as a theoretical constructs.In some topics, the association of the topics is not intact but rather same topics can be found anywhere within the book. The author seems to â€Å"beat around the bush† where ideas are circling back on itself. The author argue the work of both Labov and Chomsky without clear explanations about what he is trying to say and what he want reader to understand. His arguments about variance of his idea against Labov and Chomsky are incomprehensible arguments. Specifically, his explanations about the section on quantitative study of speech are very poor. In addition, the graphs being used are poorly labeled or unlabeled. In explaining the authors ideas, there’s no precision and exactness. In page 16, For instance, he says â€Å"As for morphology, this is left out altogether, which again makes for ease of learning†¦.† (Hudson, 1996) .A reader can’t grasp how morphology has been left out altogether. There are so many explanations in the book without clear thoughts and sometimes careless.The significant role of the book can be taken seriously in the first two chapters of the seven chapters. For example, he makes significant arguments about varieties of language. He says, in pages 23-24,   that language should be taken into account as â€Å"a phenomenon including all languages of the world and then stresses that there is variety among languages is difficult to hunt down (Hudson, 1996). However, he concludes that varieties are not present. Rather, aspects of language may vary. People have different ways on how they use their language. People have different items on how they utter their language. Every people have a â€Å"part of the set† in the items they have in their language.In chapters three through six, he makes a significant notion of severa l concepts of sociolinguistics. According to Hudson, sociolinguistics deals with the study of language in relation with the society. I find very interesting in chapter three – Language, culture and thought. Specifically, his arguments about prototypes and sexism in the language system are very good which I found to be attractive. It can give details about indistinct boundaries of concepts where critical feature cannot. Language maintenance and alterations are very difficult to analyze. However, due to Hudson’s prototype theory which asserts that it is the groundwork for Fishman’s speech domain concept, the evaluation and investigation of language preservation and modification becomes is being facilitated.Chapter Four, â€Å"Speech as Social Interaction,† is difficult to analyze the ideas presented. Topics under the subject lack thorough discussion on the recent studies on speech acts, speech events and dialogue analysis.I was attracted oh how the author c ould encourage the accuracy of his work by using some statistical methods such as sampling, structured interview and by using variables. Researches conducted by the author add to the reliability of the authors ideas. The concept about sampling is not discussed thoroughly in the book even it does not appear. However, sampling can be implicitly understood in the book. Chapter 5, a quantitative study of speech, where discusses selection of â€Å"different types of housing and a range of social status†¦.† (Hudson, 2007, p.60) can be used to implicitly understand sampling, a selection process of different units from a population, called the sample, to make an inference from the whole population. In other words, it is a process of determining characteristics or parameters of the whole population by selecting a suitable representative part of it (Mugo, 2004).In addition, I found interested on how the author used structured interview for he could make conclusions from a certain research. From the book, I know that this kind of interview, where an evaluator asks same questions to every interviewee offering them the identical responses, is very efficient in data gathering (ERIC/AE Staff, 2007). He emphasizes that structured interview â€Å"have used fewer than a hundred speakers and increasing the number of speakers tends to be counterproductive the analytical (Hudson, 2007, p. 160).The use of the quantitative variable by the author helps to capture the thought about quantitative difference. Linguistic variable refers to â€Å"a set of related dialect forms all of which mean the same thing and which correlate with some social grouping in the speech community† (Britain, 2005).Although the book is used a course text, it must have suggested reading, projects or suggestions for additional information for readers to know. Also, the bibliography and index is poor in construction.The book, first, is a very good example resource for people who want to have background about sociolinguistics, the language with a society and the society with a language. However, I would like to stress some main points. Since the focus of the is mainly on theoretical aspects, it is not best recommended for those who want to take practical research. This could be a great resource about sociolinguistics if it will provide readers the clear and thorough understanding about the subject matter. Another, I like on how the author organized his ideas by making conclusions after a certain topic. The conclusion allows me to check the accuracy of his idea. Also, it gave me the importance of each topic discussed.

Saturday, March 7, 2020

Ching vs. Salinas Case Digest Essays

Ching vs. Salinas Case Digest Essays Ching vs. Salinas Case Digest Essay Ching vs. Salinas Case Digest Essay CASE TITLE: Jessie Ching v. William Salinas, Sr. , William Salinas, Jr. , Josephine Salinas, Jennifer Salinas, Alonto Solaiman Salle, John Eric Salinas, Noel Yabut (Board of Directors and Officers of WILAWARE PROUDCT CORPORATION) PETITIONER’S CLAIMS: Petitioner’s insisted that his works are covered by Sections 172.1 and 172.2 of the Intellectual Property Code and that the copyright certificates issued by the National Library are prima facie evidence of its validity, citing the ruling of the United States Court of Appeals in one of its cases. He claims that the IPC provides in no uncertain terms that copyright protection automatically attaches to a work by the sole fact of its creation, irrespective of its mode or form of expression, as well as of its content, quality or purpose. As such, the petitioner insists, notwithstanding the classification of the works as either literary and/or artistic, the said law, likewise, encompasses works which may have a bearing on the utility aspect to which the petitioner’s utility designs were classified. Moreover, according to the petitioner, what the Copyright Law protects is the author’s intellectual creation, regardless of whether it is one with utilitarian functions or incorporated in a useful article produced on n industrial scale. The petitioner also maintains that the law does not provide that the intended use or use in industry of an article eligible for patent bars or invalidates its registration under the Law on Copyright. The test of protection for the aesthetic is not beauty and utility, but art for the copyright ad invention of original and ornamental design for design patents. In like manner, the fact that his utility designs or models for articles of manufacture have been expressed in the field of automotive parts, or based on something already in the public domain does not automatically remove them from the protection of the Law on Copyright. RESPONDENT’S CLAIMS: The respondents aver that the work of the petitioner is essentially a technical solution to the problem of wear and tear in automobiles. Such work, the respondents assert, is the subject of coyright under Section 172.1 of IPC. The respondents posit that a technical solution in any field of human activity which is novel may be the subject of a patent, and not of a copyright. They insist that the certificates issued by the National Library are only certifications that, at a point in time, a certain work was deposited in the said office. Furthermore, the registration of copyrights does not provide for automatic protection. The respondents aver that no copyright is said to exist if a party categorically questions its existence and legality citing Section 218. (b) of IPC. The respondents maintain that a copyright exists only when the work is covered by the protection of IPC. ISSUE: Whether or not the item sbject of the petition is considered work or art and thu s within the scope of the Copyright law protected by the Intellectual Property Code. RULING: Section 171. 10 provides that a â€Å"work of applied art† is an artistic creation with utilitarian functions or incorporated in a useful article whether made by hand or produced on an industrial scale. But as gleaned from the specifications appended to the application for a copyright certificate filed by the petitioner, the said Leaf Spring Eye Bushing for Automobile is merely a utility model. Likewise, the Vehicle Bearing Cushion is illustrated as a bearing cushion. Plainly, these are not literary or artistic works. They are not intellectual creations in the literary and artistic domain, or works of applied art. They are certainly not ornamental designs or one having decorative quality or value. The focus of copyright is the usefulness of the artistic design, and not its marketability. Works for applied art include all original pictorials, graphics and sculptural works that are intended to be or have been embodied in useful article regardless of factors such as mass production, commercial exploitation, and the potential availability of design patent protection. While works of applied art, original intellectual, literary and artistic works are copyrightable, useful articles and works of industrial design are not. A useful article may be copyrightable only if and only to the extent that such design incorporates pictorial, graphic or sculptural features that can be identified separately from, and are capable of existing independently of the utilitarian aspects of the article. There is no copyright protection for works of applied art or industrial design which have aesthetic or artistic features that cannot be identified separately from the utilitarian aspects of the article. Functional components of useful articles, no matter how artistically designed, have generally been denied copyright protection unless they are separable from the useful articles. In this case, the petitioner’s models are not works of applied art, nor artistic works. They are utility models useful articles, albeit with no artistic design or value. A utility model is a technical solution to a problem in any field of human activity which is new ad industrially applicable. It may be, or may relate to, a product, or process or an improvement of any of the aforesaid. Essentially, a utility model refers to an invention in the mechanical field. A utility model varies from an invention which is available on at least three aspects: first, the requisite of â€Å" inventive step† in a patent for invention is not required; second, the maximum term of protection is only seven years compared to a patent which is twenty years, both reckoned from the date of the application; and third, the provisions on utility model dispense with its substantive examination and prefer for a less complicated system. The Leaf Spring Eye Bushing and Vehicle Bearing Cushion are not copyrightable, being not of the same kind and nature as the works enumerated in Section 172 of IPC. In Kho v. Court of Appeals and Pearl Dean (Phil), Inc. v. Shoemart, Inc, the Court ruled that â€Å"these copyright and patent rights are completely distinct and separate from one another, and the protection afforded by one cannot be used interchangeable to cover items or works that exclusively pertain to others. †

Thursday, February 20, 2020

Assignment Case Study Example | Topics and Well Written Essays - 250 words - 4

Assignment - Case Study Example They can manage their products from one area to the next and capitalize on the most viable opportunities present in the industry. When doing the feasibility study, it found out that the retail business was growing at an exponential rate (Hill and Jones, 2013). This means it has a chance to capitalize on it and use the acquired knowledge over the years to meet its goals. Despite the financial crisis that triggered a price discount for its products, the expansion after the recovery of the economy will be a good way of dealing with an increased demand that will open up new markets both at the retail and wholesale sections. If the company escapes from continued need to expand, it will miss out on opportunities that would have cemented its position in the market. As such, it should proceed with its plans and capitalize on the expected vibrancy of the market. This will also streamline its efficacy in dealing with its supply chain management process in whichever area they operate in. the expansion, therefore, was a good economic and strategic opening for the

Tuesday, February 4, 2020

Public Service Broadcasting Essay Example | Topics and Well Written Essays - 2000 words

Public Service Broadcasting - Essay Example Public service broadcasting is, probably, the only truly public service left which is truly accessible and comprehensible by viewers, but it is clear that even the most effective PSB structure is not secured from the influences of the postmodern age. Given the bright promise of digital television and the profound alterations it brings to the culture and ecology of mass media, public service broadcasting should undergo a series of changes, to make sure it fits in and meets the needs of new audiences. Public service broadcasting: Defining the term Understanding the pros and cons of public service broadcasting in Britain is impossible without trying to delineate what stands behind the very term â€Å"public service broadcasting† (further PSB). The controversy and vagueness surrounding the PSB term cannot be easily dismissed. That there is no single definition of public and public service broadcasting has been abundantly established (Syvertsen 1999). During the past 60 years in th e study of PSB no single definition of public service and its nature was developed and crystallized (Syvertsen 1999). Some definitions had considerable variations, whereas many others are obviously contradictory (Syvertsen 1999). For a long time, the term â€Å"public service broadcasting† was associated with BBC; but today, none of the existing definitions satisfies the changing demands of the media reality. The fact is in that the term â€Å"public service† is no longer limited to the community and those who are interested in this type of services. The terms â€Å"public service† and â€Å"public service broadcasting† have several distinct definitions, and all these definitions may help to explain the changing nature of PSB in the digital world. First, public service broadcasting can be treated as a unique and important type of public utility, namely, one of the many types of services provided by governments (Syvertsen 1999). In this sense, public servi ce broadcasting is similar to postal services, railroads and roads, and other public utilities used by citizens on a daily basis and for no fee. Treating public service broadcasting as a public service utility is the same as underlining its socioeconomic and technical ingredients: from the viewpoint of public utility, PSB must meet the basic criteria of efficiency and quality, which include the quality of signal, the breadth and sophistication of the distribution network, operations efficiency, etc. (Syvertsen 1999). This definition of public service broadcasting emphasizes the â€Å"utility† aspect of the service provision. Second, public service broadcasting can be viewed as something provided in the public sphere (Syvertsen 1999). This definition shifts the emphasis away from â€Å"utility† towards the â€Å"public† character of broadcasting. Here, the meaning and boundaries of the â€Å"public sphere† should also be delineated. Syvertsen (1999) writes that â€Å"the public sphere represents institutions in which members of the public take part as citizens and collectively make decisions for the common good† (p.7). The public character of PSB implies that everyone, irrespective of their status or position, have the right and can access the services provided by public broadcasters. Here, PSB is also depicted as an invisible eye monitoring the progress of society and providing citizens

Monday, January 27, 2020

The Challenges Of Protecting Personal Information Information Technology Essay

The Challenges Of Protecting Personal Information Information Technology Essay The aim of this paper is to review the importance of personal data, also known as sensitive data that are actually used virtually by any organisation in this 21st century. Personal information has become the biggest issue around the world, either processing or protecting it. But, in this article, the focus is on the health care system which is the Electric Health Record system (EHR), it is a system use to record health information electronically. Having the legislation, rules and regulation in place, it is found that this system has failed to provide protection on personal data. As a matter of fact, this system has managed to be exploited by unauthorised people. The EHR system was not fully tested accordingly to meet the end-users requirement, but released to the health service for use. The growth of data loss is increasingly common among the organisations in day to life and challenges in protecting personal data have emerged. It is therefore essential that health care service establ ish a better security policy to protect the personal data. This research paper will explain the security issues need to be enforced in order to protect data from the vulnerabilities. 1. INTRODUCTION One of the most significant current discussions in legal and moral philosophy is the security of data. It has become a central issue for many organisations to achieve a successful information system within defined scope, quality, time and cost constraints in order to protect privacy, confidentiality and security. Researchers like Olvingson et al. (2003) suggest that there have been drastic changes in the provision of health services since the introduction of computers about three decades ago and issues related to the protection of personal health information have resulted in both technical research and political debate.[1] Thus, it can be justified that security of data is still the leading cause of failure in software system development. The main issues addressed in this paper are personal information, data protection and security. It has been divided into four parts. The first one deals with the explanation of personal data, data protection and disclosure of data. The second part is to evaluate the risks and the impact on information system. The third one is to present different approaches to counter these risks. The forth one is to provide a summary of findings that can be use as lessons in the future. The purpose of this paper is to review the latest years of research into these parts and critically evaluate and validate this case study. 1.1 What is personal data? Personal data can be classified into three main categories; these are contact, profile and behavioural information. It contains the detail information of a living person that is unique to each individual. In this scenario, the personal data reveals the information of individuals health such as name, racial origin ,blood group, sex, DNA, contact details, next of kin, illnesses, treatment and General Practitioners detail. Therefore, EHR system functions at its best to record and transmit this information throughout the health service organisations. But, the biggest challenge of this system is to protect the privacy of patients health information. The main question addressed in this paper is how to protect this sensitive data. According to Croll.P.R (2010), he discusses that the effectiveness of Privacy and security measures depend mostly on the policies adopted by the healthcare organisation.[2] It can be argued that research shows that there is inadequate policies enforce by the gover nment and the medical organisation to prevent further harm on personal data. It can just be suggested that future research should determine how to address these issues effectively and generate effective security policies in IS project development 1.2 Data Protection Act is a legislation that has been established since 1984 and replaced in 1998, it is an Act to protect personal data. The principles of this Act are to make sure that data is accurate and correct. Information should be fairly and lawfully processed. Personal data should not be kept longer than necessary and processed for limited purposes. It should be adequate, relevant and up to date. The most important ones are not to reveal personal data in any manner and should be secure. Personal data should be processed in accordance with the data subjects rights. This Data Act also emphasizes on the accessibility of data, that is to say who is allowed to access to the data and under what conditions. Liability is crucial because it is about who is responsible if the data is abused. Haasa S. et al (2010), they argue that even if the providers policy states that data protection regulations and legislation are met, patients cannot control the EHR providers usage of their data. [3] Thus, it can be discussed that EHR system is not a single medical institution anymore and it is run by other enterprises who maintain the electronic records system where they have access to the personal data and able to disclose private information to other third parties. According to this article, the National Health Information Network (NHIN) and Health Insurance Portability and Accountability Act (HIPPA) cannot guarantee the security of health records because they are not sure people working within the medical organisation will abide by the rule. 1.3 Disclosure of Data is the revelation of data; it can be either wanted or unwanted disclosure. This means that one can either reveal the personal data to the authorised party or to the third party that could be unauthorised without any conditions. But, this paper focuses on the risks that are associated with the data that is disclosed inappropriately. Researchers have found that the in-house sabotage is the leading cause of sharing information to the third parties. It is the most common risk factor that has been identified by recent studies so far. An example of this potential risk of harvesting personal data for commercial purposes is the CAMM scam in Australia, 2003. It is a company promoting pharmaceutical activities and manages to upload the EHR system where they extract the personal data with some doctors approval. [4] Later, it was found that CAMM did not just use it for the pharmaceutical purposes, but also sold it to many insurance companies and to other organisations that wanted to buy the data. Hence, it can be argued that this can cause significant threats to patients privacy. Concerns have been raised by several bodies about the poor regulatory structures and policies implementing by the government in protecting personal data. The other associated risks are hackers, natural disaster, terrorism and viruses. According to the case study, the fact and figures shows that 99% were the staff that had the opportunity to target the system and 88% of the organisations had lost money between 500 dollars to 10 millions of dollars.[5] The most surprising fact is when staff leaves the organisation, they are the one who become the attackers of the company. Security breaches mostly when there is lack of access control which leads to information technology sabotage. Angus N (2005) argues that if it is for the benefit of the patient, information can be shared within the multidisciplinary team caring for the patient and does not apply to research, teaching or other unqualified members.[6] Thus, it can be justified that information should only be disclosed appropriately and safely to the people required or authorised by the legislation and hence this will improve the security issues. 2. Evaluation of the risks and impact on information systems This part of the discussion is about the evaluation of the risks listed above and the impact on information systems in terms of storage, transport, access management and disclosure are as follows: Storage -The idea of the freedom people working anywhere has in fact increase the ability to carry data on portable hard drives, laptops and USB sticks. Recent report has confirmed that data leakage have become very common among the organisations and has great impact on the relationship to customer due to the loss of laptops and USB. For example the case of the PA consulting who transferred the personal data of 84,000 prisoners in England and Wales to a memory sticks that gone missing. [7] This was a total disaster in terms of money loss and identity frauds. There is increasing concern of shopping on line because of security which is the major perception whether to buy or not to on line. Recent developments in using credit cards have heightened the need for better security policy to protect personal bank details from hackers. Transport -The crucial thing is when electronic data is carrying insecurely in public domain and from one domain to another. That has an inverse impact on infor mation systems such as people will lose confidence in using the system. Economically speaking, the risks to organisations have grown immensely where consumers and businesses suffer from loss of availability, integrity and confidentiality. If any of these is loss either accidentally or deliberately, this will affect the organisations productivity, popularity and much more. According to this case study, the health service system is more networked and that lead to an increase of intrusion and malware. The statistic research shows that health care companies in United States had an average of 13,400 attacks per day at the end of 2009, according to the Secure Works where some of these attacks are hacking credit card and others are automated attacks from malware which infect computers via networks and USB sticks. [8] In UK, late 2009, there were three London Hospitals that were forced to shut down their computer networks due to the infected malware known as Mytob. [9] It can be argued that has an adverse impact on NHS because 4,700 computers were infected and it took about two weeks to eliminate the virus which was cost-effective and data loss.[10] These attacks can also result in wrong diagnosis of patients and even cause death if the patients information have been erased or mislead by the malicious attack. Access Management is about the authentication process which deals with the authorization of user sID and password to have access to the data. Concerns have been raised by several bodies about the poor password management. This means that passwordword is not changed regularly and has the same default fixed password which in turn makes the system vulnerable to most attacks. In fact, this scenario states that the user do not need to have administrator access to do serious damage to the health records. McSherry (2004) suggests that with the growing effectiveness of data retrieval engines and data mining techniques, personal data has become vulnerable to unauthorised people. [11] It can be argued that data kept electronically makes it easier to exploit by data thieves and other intruders. Disclosure this explains to whom information should be disclosed to, that is to say who is liable to receive this information and on what conditions. The employees have a key role to play regarding this because whether they are liable under the Data Protection Act, company rules and regulation or not. But in most cases as mentioned above, it is found that mostly the staff that breaches the contract while dealing with personal information. 3. Controls and countermeasures Presentation of different approaches will be discussed in this part of the paper to counter these risks listed above. Recent developments in the field of security issues have led to a renewed interest in encryption. Encryption is the process of converting information into codes. It is in the form of computer programs software used to secure data. That is to say, a sender enters his / her personal data, it is first get encrypted and then decrypted before it reach to the receiver. It is one of the best solutions to all of these potential threats. Encryption is distinguished to protect communications and secure data effectively and safely, thus it can be justified that encryption should be enforced by the organisations internally and externally. This also applies on mobile devices, such as mobile phones and laptops where data are stored. Good and effective password management policy should be implemented at workplace. As a matter fact, authentication is the key factor of security issues , thus it is important to have strong methods, for example change password regularly and change the default. Staff should not bypass password in any manner. Education and training regarding data protection should be continuously adhered to employees. Public key infrastructure should be implemented as it provides a means to generate, administer and revoke digital certificate. It works similar to personal IDs, public key provides authentication where as the private key provides confidentiality. Therefore, encryption should be critically put in force when data is transmitted from one place to another, for passwords to limit unauthorised access and while storing data in databases and files. Firewall and other anti -virus software are also countermeasures that are needed to deploy by organisation to protect, detect and remove virus infection. However, a major problem with this kind of application is organisation often focus on security issues and forget the safety issues when it comes to the rules and regulations, thus medical system should emphasise on safety measures. Standards need to be followed to enable security protection. It is important that information is disclosed appropriately and safely to the required people on conditions. Some other measures that need to be considered are check has to be made with Internet Service Provider whether personal details are protected and shopping online should take place only through secure server which is https and not http. It is important to delete the browsing details after the transactions are completed and that helps protecting the online privacy. The most important one is for staff to abide by the rules and regulation in the organisation to successfully protect the personal data. However, Guarda P and Zannone N (2009), they suggest that it is difficult for an organisation to assure data subjects about the correct execution of data processing. [12] It can thus be argued that data processing is a very delicate activit y which need better assurance policy. According to the case study, an automated security testing tool was used in OpenEMR application and discovered about 400 vulnerabilities. Implementation bugs are code-level security problems. [13]. It was found that EHRs did not manage to keep up with discretion of patients records. An SQL injection attack was performed in OpenEMR and enabled to log in as the Front Office user without administravives authorization. Using this technique, it is established that any table in the database could be exploited, but the Proprietary Med application was safe. A Cross-site scripting attack is when malicious script is entered into the webpage. It was also successful and managed to exploit six in each application. It can thus be justified that the best way to test web application is to have the cross-site script applied correctly. Cookies- are small text files contain information such as username, start page, user preferences and contents of a shopping cart, they are use to analyse the user and support junk mail.

Sunday, January 19, 2020

Math Is Not a Language

Mathematics is Not a Language Language can be defined as the following: A medium in which communication occurs. However, there may be many misperceptions that mathematics is a language. One may argue that one can utilize numbers to represent certain letters in the alphabet, for example, a= 1, b = 2, c = 3. It is just using numbers, to represent a language. However, this is not mathematics. Numbers themselves can be a language, however numbers are just symbols. Numbers are not mathematics.Do we use mathematics to communicate? No. This is because mathematics is not a language, it is a process of logical reasoning. Yes, we can use any system of language to communicate the process of logic that mathematicians use. However, mathematics itself is not a method of communication. We can explain how to find the value of â€Å"x† in an equation in Babylonic cuneiform, or in C++, however, one cannot reach the conclusion without the method of inferring the answer, which is mathematics.Do w e use language to find the instantaneous rate of change in a parabolic equation? No. We use a process of logical reasoning called mathematics to solve the problem. We do not use Latin to solve the problem. We do not use Morse code to solve the problem. We can use numbers to solve a problem, however, numbers by themselves are completely meaningless unless mathematics is used to manipulate numbers. We can define language as: A medium in which communication occurs. Or a system of communication.Or a method to communicate one's thoughts or ideas. We can define mathematics as: A procedure of manipulating numeric values to reach a desired conclusion. Or a method of finding answers to a numerical problem using logical reasoning. Or a science of numeric value, quantity, and space. Mathematics is a process, not a medium. Mathematics is a method of reasoning, not a method of communication. Now, perhaps it is clearly understood why mathematics is not a language; only the poetic can state that à ¢â‚¬Å"Mathematics is the language of the universe. â€Å" Test: â€Å"Study Guide Algebra†

Saturday, January 11, 2020

Thorn Queen Chapter Eleven

Along with Ysabel, Dorian sent me back with some shipments of food on credit. I almost would have thought he was trying to soften the blow of me being stuck with her, except Dorian was the type who would actually enjoy the thought of us having an uncomfortable trip. He would get a kick out of knowing how irritated I was and probably regretted he couldn't be there to witness our interactions. Nonetheless, I mitigated the discomfort by riding at the head of my group, sticking Ysabel all the way in the back behind my guards and Dorian's servants. Shaya was understandably surprised when we arrived back. I left her to distribute the food and deal with Ysabel. â€Å"Put her somewhere. Anywhere,† I said. â€Å"It doesn't matter to me.† â€Å"But why†¦why is she even here? That's Dorian's mistress.† â€Å"Oh, yes,† I said, watching as a scowling Ysabel stepped aside for the rest of the entourage spilling into my castle. I kind of took offense at the sneer she gave my residence, despite the fact that I knew it was in disarray compared to those of other monarchs. â€Å"Believe me, I know she is.† Shaya seemed mollified and distracted enough by Dorian's gifts that I was able to slip away without too much argument. I made the crossing back to my world, not even bothering to change clothes before I went. When I finally got back to my own house, I had the pleasant surprise of finding Kiyo lying on the couch. Three cats slept on the couch's back while one rested on its arm. The fifth lay sprawled across Kiyo's stomach. â€Å"That,† he said, â€Å"is a great dress. Smells a little like horse, though.† I glanced down at the purple silk dress, which was holding up remarkably well considering all the dust and sweat it had been subjected to today. â€Å"It was part of a diplomatic outreach.† â€Å"Dorian, huh?† â€Å"What was your first clue?† â€Å"The slit.† I headed across the living room, toward the hall that led to the other side of the house. â€Å"I'm hitting the shower. You want to go to Texas with me afterward?† Kiyo straightened up, spooking a couple of the cats. â€Å"Is that like a new restaurant? Or do you mean the state?† â€Å"State. I have to go talk to those two shamans that Roland told me about.† I glanced at a clock. â€Å"We'd probably have to stay overnight.† He considered. â€Å"If we can be back by noon tomorrow, I'll do it.† I assured him we could and then left to shower away the day's dirt. Miraculously-and a little disappointingly-Kiyo didn't come harass me while I cleaned up. He had a tendency to show up while I was showering and offer to â€Å"help† clean me off. Conscious of our time, he let me be, and a half-hour later, we were ready to hit the road. Yellow River was just over the Texas border, making it about a four-hour drive if we kept a little over the speed limit. Kiyo liked to drive-I think it was some manly instinct-so I let him. We stuck to casual topics, which allowed my mind to wander to the Otherworldly affairs on my plate. The whole stress of running and caring for a kingdom still weighed upon me, but I had the comfort of knowing I'd done what I could and that Shaya would manage the rest. That was her job. We both knew it, and she would perform her duties excellently. I needed to stop stressing about that. The missing girls†¦well, those were my problem. At least, I'd made them my problem. Meeting with these shamans in Yellow River would hopefully shed light on that situation, so until I saw them, there was no point in worrying about that either. Ysabel†¦yes, well, that was something worth worrying about. I'd just let a viper into my household and took some comfort in realizing that my reluctance to stay the night in my castle would probably save me from being smothered in my sleep. If I'd had my way, I would package her up and send her straight back to the Oak Land. My stupid promise bound me. Maybe she did have something useful to teach me, but I had no evidence that she'd actually try to be helpful. She'd probably just glare the whole time, no doubt paranoid I wanted to move in on Dorian†¦. Dorian. I sighed. He was a problem, one I kept thinking would go away but didn't. I needed him, and we both knew it. So long as I did, he was going to use that as leverage to keep seeing me and taunting me. For the most part, that annoyed me. I hated being part of his games. Yet, at the same time, there was always something irresistible about Dorian, something that made me laugh in spite of the exasperation he so often caused. And, yeah†¦I hated to admit it, but no matter how much I loved Kiyo, and no matter how much I'd washed my hands of the romance between Dorian and me, there was still a part of me that would probably always be attracted to him. Our night together still haunted my dreams. His hand on me earlier today had woken a lot of those feelings, and I couldn't help but imagine again how easy it would have been for him to slide that hand up my leg†¦. â€Å"Eugenie?† â€Å"Huh?† Kiyo's voice startled me out of my indecent thoughts. â€Å"What are you thinking about? You have the weirdest look on your face.† â€Å"Oh, well, I†¦Ã¢â‚¬  I was totally astonished when the next words burst out of my mouth. â€Å"How come we never have any foreplay?† Kiyo's hold on the steering wheel momentarily faltered, and I feared we'd run off onto the shoulder. He quickly regained control. â€Å"What are you talking about? Of course we have foreplay. Remember that thing I did with the honey last week?† â€Å"Yeah, I guess. But that's more the exception than the norm. We always just kind of jump right into it.† â€Å"You never really seem to mind.† He had a point. â€Å"No†¦I mean, it's always good. It'd just be nice to†¦I don't know. Expand our horizons.† â€Å"I'm okay with that,† he said after several thoughtful moments. â€Å"I'm up for anything. It's just my†¦well, instincts, I guess, that tend to drive me right toward the main attraction.† I knew what he meant. The problem with spending part of your life as an animal was that you picked up some of their traits. Foxes in the wild didn't really devote a lot of time to foreplay. â€Å"I don't really mind. I'm just saying that I'd like to shake it up.† He fell silent for a while. Finally, he asked, â€Å"Does this have anything to do with Dorian?† â€Å"Why do you say that?† I asked blandly. â€Å"I don't know. More instinct.† His dark eyes narrowed as they focused on the road. â€Å"I'm not stupid, you know. I know you slept with him.† I jerked my head in surprise, unable to attempt any sort of denial. I'd never technically lied to Kiyo about what had happened with Dorian, but seeing as we'd been broken up at the time, I'd never really felt the need to go into detail. â€Å"How do you†¦Ã¢â‚¬  I couldn't finish the question. Kiyo gave me a rueful smile. â€Å"Dorian used to watch you like a starving man who wants meat. Now he looks at you like he wants seconds.† I didn't say anything. No response came to mind. â€Å"It's okay,† continued Kiyo almost amiably. â€Å"I know it happened when we were apart. What's past is past-so long as it doesn't mess with our present.† It was rather magnanimous of him, and I felt both grateful and guilty. â€Å"It's in the past,† I agreed. â€Å"It has nothing to do with anything anymore.† The first shaman Roland had directed us to was a guy named Art. Like Roland and me, Art lived in his own piece of suburbia, in a large house that hardly looked like it belonged to someone who battled spirits and gentry. The sides were painted a sunny yellow, and the yard-which bore the signs of daily tending-was even ringed with a white picket fence. I could hear children playing down the street. In fact, Art himself was out in the yard, weeding flower beds as the afternoon light turned orange. I pegged his age around thirty or so. A red snake tattoo coiled around one of his arms while a stylized raven showed on the other. No doubt there were more under his shirt. He glanced up and smiled when we stopped beside him on the house's sidewalk. â€Å"You must be Eugenie,† he said, standing up. He brushed dirt off his gloves and looked apologetic. â€Å"I'd shake hands, but†¦Ã¢â‚¬  I smiled back. â€Å"No problem. This is Kiyo.† The two men exchanged nods of greeting, and Art directed us around the side of the house. â€Å"Roland said you wanted to chat, right? How about we sit down in the back? Let me clean up, and I'll go get us something to drink.† Kiyo and I followed his direction and found ourselves sitting at a cute, umbrella-covered table in a backyard even more lush than the front. Though a bit more humid, Yellow River's climate wasn't that far off from Tucson's, so I could only imagine the amount of water and labor it took to maintain this greenery. A funny thought came to me, and I couldn't help but laugh. â€Å"What?† asked Kiyo. He'd been watching a hummingbird dance around a red-flowered bush that flanked the house. â€Å"I was thinking I need Art to come do landscaping in the Thorn Land.† â€Å"I think that might blow your cover.† â€Å"Likely. I don't even know if he crosses over very much.† â€Å"If he does, it's probably only a matter of time before he finds out and tells Roland. Actually, it's only a matter of time before anyone does that.† I made a face. Roland knew a lot of shamans, all around the country. â€Å"Yeah, I know.† Art stepped out through the back patio, gloves gone and a new shirt on. He set down a small cooler, carefully sliding the glass and its screen shut again. The drapes hanging on the other side of the patio were blue and purple watercolors laced with silvery threads that I envied after my own had been ripped up by a storm I'd inadvertently caused. Between his excellent decor and yard, I was feeling like a lame homeowner. He opened the cooler. â€Å"I didn't know what you wanted, so I brought some options.† The cooler revealed an assortment of pop and beer. Kiyo opted for the latter; I took the former. The hot summer afternoon had cooled down to a pleasant temperature, and the shadows cast by the trees helped too. The memory of the hot journey to Dorian's was still with me, though, and I drank my Coke gratefully. â€Å"This is a great yard,† I said. â€Å"Wish I had the patience. Mine's kind of a rock garden.† Art grinned, crinkling up the lines around his eyes. They were an azure blue that stood out against his sun-weathered skin. â€Å"But that's fashionable up there, isn't it?† â€Å"Yeah, kind of. But there's a fine line between a fashionable arrangement of sand and rocks, and, well†¦just a pile of sand and rocks.† He laughed again. â€Å"Well, I'm sure you have better things to do. Roland tells me you're keeping busy now that he's retired.† â€Å"‘Retired' is a dubious term. It's hard for him to sit still, knowing I'm out there doing business by myself.† â€Å"And I hear you've got some business questions to ask me?† Right to the point. I liked that. â€Å"You've got a big crossroads here.† â€Å"I do,† he agreed. â€Å"Keeps me busy.† â€Å"You get a lot of gentry crossing over?† He took a long sip of his beer and considered. â€Å"Well, there are always gentry crossing over.† â€Å"Has there been an unusual amount lately? Girls in particular?† His eyebrows rose in surprise. â€Å"Not that I've noticed. Why do you ask?† â€Å"Following up on a job,† I said vaguely. â€Å"Women cross over all the time, of course,† he mused. â€Å"But men outnumber them. Seeing a surge would be noticeable. Most of my time lately has been spent on exorcisms.† I nodded. Until gentry and Otherworldly creatures had decided they wanted to father my child, spirits had made up the bulk of my business too. That was a normal shaman workload. â€Å"Sorry I can't be of more help,† added Art kindly. I must have looked disappointed. â€Å"You should check with Abigail, though.† â€Å"She's the other one here, right?† â€Å"Yup. We work together sometimes. Maybe she's noticed something I haven't.† I thanked Art for the info, and we spent the next hour or so chatting about assorted things. Art asked questions about Kiyo's background. Roland could sense Kiyo's Otherworldly nature, but Art's blandly polite style made me suspect it wasn't a talent he possessed. Art also wanted to know about my jobs, no doubt curious about my interest in gentry girls. I kept my answers vague, in no way coming close to the fact that I was protecting my subjects. After making our good-byes, we headed off to the second address Roland had given me. Abigail lived in an apartment in downtown Yellow River, very different from Art's homey location. The downtown area was actually more thriving than I would have expected. Yellow River was a small town at the end of the day, but it still had an assortment of interesting shops and restaurants. Abigail's apartment was above an antiques store, and we climbed two flights of rickety stairs to get to her. The mysterious, dusty nature of it all was much more in line with stereotypical shaman images. Indeed, when she answered the door, I suspected she would have met most people's visions of a shaman. She was an older woman, gray hair styled into a long braid down her back. Her loose peasant blouse was patterned in mauve and yellow flowers, and crystal beads hung around her neck. She broke into a beatific smile when she saw us. â€Å"Eugenie! So nice to finally meet you.† She ushered us inside, and I introduced Kiyo. The apartment was beautifully constructed and nicer than its outside suggested-but cluttered with candles and assorted statuary. It made me feel better after Art's immaculate home. The apartment was also filled with cats. I counted at least seven, and all of them looked up at Kiyo's entrance. Four of them got up and rubbed against his legs. â€Å"You've certainly got a way with animals,† noted Abigail. â€Å"I'm a vet,† he explained, giving her a winning smile that tended to make women weak in the knees. Like Art, Abigail sat us down and forced beverages on us, this time in the form of herbal tea. We started with the usual small talk. Abigail was a big fan of Roland and couldn't say enough nice things about the work he did. I couldn't help feeling a little bit of stepdaughterly pride. When we finally got to the issue of gentry girls, though, Abigail didn't have much more to offer than Art had. â€Å"Most of my work is actually along the lines of healing and spirit retrievals,† she explained. Spirit retrieval was itself a form of healing, often done when some entity was plaguing a human in a possession sort of way. I'd done it a few times but was no expert. â€Å"I don't do much in the way of casting out. That's Art's specialty, but that crossroads is so big that he sometimes gets more than he can handle. So, I help out every once in a while.† â€Å"But you haven't noticed a surge of gentry girls?† Abigail shook her head, making the crystal beads click together. â€Å"No, but like I said, I'm not out in the field enough to say for sure. And gentry usually aren't so difficult to cast out†¦. Art tends to handle those on his own and call me in for the entities that are harder for him to get rid of.† She gave me a rueful grin. â€Å"Neither of us is as strong as you or Roland.† I played with my tea bag, wondering how to parse this new information. Was my theory about gentry girls sneaking over here a total bust? Or were they being crafty enough to avoid detection? I usually ended up casting out gentry because they did something troubling that put them on my radar. Gentry girls slipping in among humans wouldn't necessarily attract a lot of attention. We thanked Abigail when we finished our tea and left for our hotel. I'd booked one that sat just on the edge of town. As we walked toward where we'd parked my car on the street, Kiyo declared that he wanted to take it over to a gas station on the corner for both gas and air for the tires. I told him I would walk down there and meet him. I wanted to browse a few of the shops before we called it a night. Poking my head in the little stores gave me a chance to get my mind off the gentry girls and today's disappointing intel. Most of the shops were what you'd expect for a small town. Antiques. Vintage clothing. Crafts. One, however, was a sex-toy shop, and I couldn't help but raise my eyebrows at that. It was surprising in this town. Equally surprising was that I went in and bought something. I met Kiyo at the gas station shortly thereafter. â€Å"Not much in the way of information,† he said as we drove out to the hotel. â€Å"Yeah. I want to check out the crossroads in the morning before we go.† That was the main reason I'd chosen to actually come out to Yellow River in person, rather than simply call with my questions. â€Å"If that doesn't yield anything, we might just have to give this theory up.† Kiyo shook his head, a small smile curling his lovely lips. â€Å"I don't know what to think of you sometimes. You're so annoyed about this whole queen thing, yet here you are, going to a lot of trouble to help these girls.† We reached the hotel and found a parking spot. He turned off the car. â€Å"And let me guess. You want me to stay away from it all?† â€Å"Only inasmuch as it'll keep you safe. But truthfully? What you're doing is great.† The look he gave me showed just how great he thought it was-and how great he thought I was. There was admiration there in his eyes, underscored with something heated and dangerous and wonderful. I might make jokes about his animal intensity, but when channeled into sex and passion†¦well, there was nothing to laugh about. My whole body felt the heat of his gaze, every nerve coming to life. â€Å"Let's go inside,† I said softly. â€Å"Yeah,† he agreed. â€Å"No place I'd rather be.† His hands were on me as soon as we cleared the hotel room's door, reminding me of the first night we'd spent together. He pushed me onto the bed, tearing off my clothes as he did. I wanted to sprawl right there and let him take me-but just barely had enough presence of mind to wriggle away. â€Å"Did you mean what you said earlier?† I asked, my breathing hard. His dark eyes were hungry and impatient. â€Å"If it gets the rest of your clothes off right now, then yes, I stand by whatever I said earlier.† â€Å"About expanding our horizons?† This gave him pause. â€Å"What did you have in mind?† I slipped away from him-no small feat-and produced my purse and the purchase I'd hidden in it: the bag from the sex-toy store. I pulled out a pair of handcuffs. â€Å"Are you serious?† Kiyo asked, not sounding particularly opposed so much as curious. â€Å"That headboard's got a nice spot to lock your wrists in.† I might dream of Dorian restraining me, but right now, it was the thought of me being Kiyo's captor that aroused me. â€Å"Me?† This was a surprise to him too. He hesitated only a moment, though. There was desire and lust radiating from him, and while he might have preferred simply jumping in and having his way with me like usual, the bottom line was that he wanted me, period. One way or another. â€Å"Okay.† He pulled off the rest of his clothes and lay back against the bed's covers, hands stretched up. I paused to admire his body, filled with such strength and power. After removing my own clothing, I leaned over him and fastened one wrist to the headboard. I heard his breath catch as I did, my breasts only a few inches from his face. His other hand immediately went out to my hip and ran up along the side of my body. I pulled away, out of reach. â€Å"Not allowed,† I warned. â€Å"You don't get to call the shots here.† He gave me a saucy grin. Being tied down wasn't in his nature, but he felt bolder with only one hand bound. He was still able to feel in control. â€Å"I've got another hand and two feet,† he pointed out. I smiled sweetly and reached back into the bag. I pulled out three more pairs of handcuffs. His smile faded to astonishment. â€Å"Don't worry,† I said. â€Å"I've got it covered.† I made sure all his hands and feet were locked into place, putting him at my mercy and ensuring he wouldn't do anything I didn't want him to. And as I lowered my hips down near his face, spreading my thighs so that the warmth of his mouth and tongue had no choice but to lick and suck as long as I wanted, I felt smug satisfaction in knowing for certain that I would be the one who got off first tonight.