Reporting Practices and Ethics Paper free essay sample

Financial management is very crucial in today’s health care financial procedures. It is one the most important aspects of the financial health care. There are many assessments made- based the financial records and the business transactions that occur within the health care organization. It is crucial the financial records are kept up- to -date and they follow specific guidelines. The books kept up- to- date and in order, this will show the amount of money being brought into the organization for profit and the amount of money the organization has lost in profit. One thing that may cause the honesty of the organization to be on the brinks is the organization financial management and the correctness of the financial books. This paper is about information that will address financial reporting practices and ethics. It will address four financial management functions, summaries that accept accounting principles by generally accepted accounting principles (GAAP). We will write a custom essay sample on Reporting Practices and Ethics Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It will also give an example from an article that has reflected ethical standards of conduct and financial reporting. The basic four components of financial management are planning, controlling, organizing and directing and decision making. The preparation is responsibility for financial management to recognize the purposes of the health care organization. The planning step is to â€Å"set directions and allocates resources, the organizing step brings people and material resources together in working condition, the leading step inspires people to best utilize these resources, and the controlling step checks that the right things happen, in the right way, and at the right time† (Lombardi, Schermerhorn, amp; Kramer, 2007,). Controlling is the process of the financial management to ensure that each department of the organization are going by the procedures that was decided. The financial manager should have the reports available to study the most recent financial reports. The reports will help to select what department needs the most consideration to keep the organization going. Organizing and directing is the responsibility of the financial manager to decide in what way to make use of the funds of the organizations most efficiently. Resources such as assets will help the manager to ensure the goals of the healthcare organizations are accomplished. Directing is an everyday job provided that control and support. The final step in the element in financial management is decision making. Planning, organizing, and controlling is a correspondence with the decision making process. The choices will be by the financial manager based on evaluation, analysis and information. Generally accepted accounting principles is a set of financial recommendations used for financial accounting. The recommendations are for preparing financial statements and for setting standards for organizations accountants. According to Baker (2011), â€Å" One of the requirements of GAAP is that unrestricted fund balances be separated from restricted fund balances on the statements, so you see two appropriate line items (restricted and unrestricted) in the fund balance section† (p. 108). GAAP are the rules of accounting. Those guidelines are to arrange the reporting of financial statements that will include the cash flow statements, income statements, and the balance sheet. With the reply of these responsibilities, the Organization of Managing Bookkeepers declared principles of moral conduct for employees of managing bookkeeping and financial management. The principles take account for confidentiality, integrity, and competence. A person must maintain knowledge and the necessary skills is what includes competence. They must always maintain their professional responsibilities and duties in accordance with related rules, technical standards, and regulations. Confidentiality when one should not disclose confidential information, such as health records except when given the right authority to do so. Integrity has the responsibility not to engage in activities that would affect prejudgment, favors that will influence their actions and decision making. According to† Ethical Standards† (n. d),â€Å"Specialists of managing bookkeeping and monetarist managing partake an commitment to the community, their line of work, the institute they work for and themselves, to uphold the utmost principles of decent manner. Hewlett-Packard Company CEO, Mark Hurd turn out to be mixed up in the workplace. According to (Healthfield, 2012), â€Å"Mr. Hurd had failed to disclose a close personal relationship he had with a contractor that constituted a conflict of interest† . †Mr. Hurd also â€Å"failed to maintain accurate expense reports, and misused company assets. † This is an example that reflect ethical standards of conduct a nd financial reporting practices. Practicing accuracy end honesty will help continue the capacity to never misuse the financial systems, and abide by the laws laid out by GAAP. Organizations are providing their employees with the necessary training that will equip them as well as sustain the reporting practices operational but at the time use the similar procedures and show them new procedures. Fraud and abuse is something everyone know when being ethical. By using the GAAP guidelines, keeping the organizational ethics and policies would be free from abuse and fraud. By following the guidelines that comes from the GAAP, they can help prevent fraud and abuse from happening in the health care organization itself. These guidelines are there to help the organization benefit so they will always be ready in case there may come a time when they have to show their financial documents to a third party. Therefore in conclusion, it a major responsibility in financial reporting practices and ethics. Financial managers should implement the four elements of financial management in their reports to avoid fraud, abuse and the risk of breaking ethics. Managers should know how to plan, control, organize and directing and decision making. They should always incorporate the GAAP rules and regulations in order to avoid unethical rulings.

Price is related to Product, through the characteristics Essay Example

Price is related to Product, through the characteristics Essay Example Price is related to Product, through the characteristics Essay Price is related to Product, through the characteristics Essay Critically assess the benefits of an administration of following a strategic planning position and the troubles in standardizing or accommodating an international services marketing mix. An organisation’s scheme is the design of their planning that reveals to their stakeholders their purpose ; this is reached through the attainment of their aims, intents, and ends. Simply, the administration identifies where they strategically would wish to be, and initiates policies and processs to accomplish these ends. This scheme will so apportion the resources, this is based on its internal competences and defects, and the predictable alterations in the environment. Johnson A ; Scholes ( 1997 ) concluded â€Å"strategic purpose is the coveted future province of the organisation†¦which seeks to concentrate the energies of the members of the administration ( Johnson J A ; Scholes K 1997:15 ) . The addition in the competition and the globalization has increased the demand for a strategic attack to the direction in order to derive competitory advantage and addition gross. When establishing a merchandise into foreign markets the administration has two chief picks standardise or accommodate the selling mix to the new market. This can be a worldwide-standardised selling mix, or a made-to-order selling mix in each single state. However the most of the statement in favor of standardization suggest that it the merchandise is adapted for local markets it will add to the overall cost of bring forthing the merchandise and weaken the trade name on the planetary graduated table. Trade names for illustration Coca-Cola, McDonald, and Levis are all successful standardized trade names ; these merchandises are all targeted at similar groups on a world-wide graduated table ( Groucutt, J. et al 2004 ) . The market development scheme is used by an administration that is either confronting high competition in their current market or low degree of response from the clients, therefore their net income is reduced. As a consequence of these force per unit areas to accomplish uninterrupted growing, a market development scheme either in the same geographics or in a new geographical location is intended to increase market incursion. Administrations are quickly spread outing into new locations as domestic markets become saturated ( Johnson, G A ; Scholes, K 2003 ) . Globalization is a consequence of administrations spread outing into new and foreign markets, which has increased international competition. This has arguably, saturated both the competition in the markets and the mark markets itself. This is through the high degree of competition among the take parting administrations in their market section. This degree of impregnation has increased the demand for farther development in the markets, to accomplish competitory advantage and to utilize merchandises to derive sustainable growing of the concern ( Brassington, F A ; Pettit, S 2003 ) . The rapid development of telecommunication and strong consuming capableness of the young person have created common demands, gustatory sensations and values globally in last two or three decennaries, which has driven international sellers to progressively concentrate on the importance of planetary trade names. Doyle ( 1998 ) commented, Trade names are at the bosom of selling and concern scheme. The intent of selling is to make a penchant for the company s trade name .The tendency towards planetary stigmatization is speed uping quickly. Successful planetary trade names are powerful to obtain a figure of benefits, which include decreased costs, in both production and selling ( Doyle, P 1998: 165 ) . Global stigmatization is achieved by administrations standardizing their merchandises on an international graduated table. This benefits the administration by the important graduated tables of economic system it achieved ( Aaker, D. ( 1991 ) cited in Kotler, P A ; Gertner,D. 2002:249 ) . This is non merely in footings of new trade name development, packaging and fabrication, but besides with the repute of a planetary merchandise they can come in new markets at lower cost than a new national trade names: if you move into a new market with a trade name that is already planetary in range, it reduces the cost of introductory and follow-up selling plans ( Kotler, P A ; Gertner,D. 2002 ) . McDonald s has a strong planetary trade name, which is standardised worldwide. They have 18,380 eating houses in 91 states ; entire gross revenues outside the US ( place state ) contributed 54 % of company income in 2005. MacDonald’s utilises standardization across its eating houses, clients know what to anticipate any where in the universe, when eating at MacDonald’s. The company s attack to merchandise or selling is the same whether in Beijing, Budapest, Melbourne London or Miami ( www.mcdonalds.com ) . The administration has adopted a scheme of selling bing merchandises to new markets, developing new markets ( Ansoff cited in Kotler,P. 2004 ) . . The combination of trade name name and trade name significance has become a core competitory plus in an ever-growing international market topographic point. These trade names â€Å"incite beliefs, evoke emotions and prompt behaviours† ( Aaker, D. ( 1991 ) cited in Kotler, P A ; Gertner,D. 2002:249 ) . Merchandise characteristics are easy imitated ; and can weaken the impact of them ; therefore trade names are considered a seller s major tool for making merchandise distinction ( Kotler, P A ; Gertner,D. 2002 ) . The monetary value is related to Product, through the features of the trade name, it s packaging and overall image. When this image is purchased people are purchasing into an ideal, non merely the physical point. The administration will protects the trade name ; it is an plus and hence topographic points value in it. Brand Management, client consciousness and trueness, is straight linked to the monetary value, therefore care of the relationship between trade name imag es ; quality and monetary value have to be consistent ( Johnson, G A ; Scholes J 2004 ) . Some administrations have a selling policy for international markets on the footing of an incorporate selling mix, instead than selling merchandises designed for the domestic market globally. This method will take some nucleus merchandises and either re-promote them or alter their visual aspect, to provide for the targeted market. The bases for a world-wide selling mix are the same that are used in the domestic market, the principal difference being in the scope of options. The selling mix option includes the facet of merchandising, which is considered individually from publicity ( Kotler, P. 2005 ) . Whitbread PLC is a UK cordial reception administration, which includes such trade names as Premier Travel Inn, Brewers Fayre, Beefeater, Costa, T.G.I. Friday s and David Lloyd Leisure. Their selling scheme is to make value by concentrating on growing in spread outing sectors of the cordial reception industry, chiefly in the UK but besides in a few selected international markets. They have merely expanded internationally with a few of their trade names ( www.whitbread.co.uk ) . Whitbread are developing their merchandises within their bing markets, to derive more usage and market portion ( Ansoff cited in Kotler,P. 2004 ) . The monetary value degrees to be charged in a new market are dependant on the company’s scheme, whether it is differentiated, undifferentiated or concentrated selling. The pick is whether to follow a skimming or incursion attack to pricing, although the determination will depend on how of import the planetary monetary value will be in the overall selling mix. There are legion costs, which have to be considered in pricing determination, for illustration duties, and logistics costs ( Lynch, R 2005 ) . McDonalds’ monetary value is in relation to the local economic system and reflects the income of the state it is runing in ( www.mcdonalds.com ) ; in comparing Hyatt Hotels are priced for their international repute ( www.hyatt.com ) the right pricing for the merchandise and market adds to their competitory advantage. This trade name plus direction is a construct that is closely related to placement, since certain trade names are cardinal to a company s current and future public presentation. They need to be managed, enhanced and protected. This has allowed trade name names such as Coca Cola, Sony, Intel and Disney to widen their trade name into new merchandise classs, and bring forth merchandise discrepancies and services. This enlargement is hard to accomplish, non all trade names are strong plenty to reassign to new markets ( Kotler,P. 2004 ) . It is critical that sellers place the trade name right, and see the tantrum with its properties, values, civilization, benefits, and personality. For illustration Mercedes suggests that it attributes are â€Å"well engineered and good built, it is lasting, high prestigiousness, fast and expensive† . These properties tell the consumer the benefits and values that are placed in the merchandise. These properties represent the German doctrine and civilization, which reassures the consumer the high value of the merchandise. The personality of the merchandise is affluent, good built and dependable ( Kotler, P. 2005 ) . Porter ( 2000 ) discussed that in order to accomplish competitory advantage through pricing scheme of cost leading, is merely possible through the effectual control of organizational costs ( Porter, M ( 2000 ) cited in Kotler, P. et al 2005:508 ) . When this is added to innovation in the production procedure and streamlining of the supply concatenation, it will take to be leading ( Kotler, P. et al 2005 ) . An illustration of an administration that is runing globally with a cost leading scheme is Hyatt Hotels A ; Resorts. They maintain a repute for physical peculiarity ( the trade name is easy recognised ) , and in their hotels they incorporate local art and design, for the comfortss and services provided ( www.hyatt.com ) . Wimpy, McDonalds and Burger King are in a place to derive economic systems of graduated table due to their purchasing power. The world-wide standardization of their merchandises allows them to buy in big measures and have big price reductions. In new markets this reduces the menace of competition on merchandise and monetary value, and increases their competitory advantage. Although with this market section there is ever the menace of permutation, from challengers, other nutrient providers, leisure and amusement ( Brassington, F A ; Pettit, S 2003 ) . The administration can advance internationally through media advertisement, point-of-sale publicity, trade exhibitions, trade carnivals, booklets and direct mail. The handiness of the media is a concern every bit good as costs and linguistic communication considerations for interlingual renditions of promotional literature. The publicity as an component of the selling mix, in the international selling the principal concern is the type of representation that will be adopted ( Kotler, P A ; Gertner,D. 2002 ) . Some organisation’s publicity schemes in international markets is the strength of their logo, for illustration McDonalds is recognised worldwide as the trade name, this reduces media costs ( www.mcdonalds.com ) . One of the most important determination for the international seller is the pick between direct representation or through an agent, distributer or franchising. Direct representation can be really expensive in footings of costs and disbursals, besides the cultural differences can be do it hard to reason dialogues, without an mediator. The topographic point has logistics deductions, which should be considered prior to entry into the market. Hilton, Hyatt, McDonald, Burger King utilize a mix of enlargement methods, which includes franchising, which reduces the fiscal hazard when come ining new markets ( Kotler, P A ; Gertner,D. 2002 ) . Lynch ( 2003 ) stated that distinction is progressively used as a scheme amongst rivals, since the competition is in the mark markets. These markets are now making a degree of impregnation, in footings of competition based upon the monetary value of the merchandises. Furthermore he says, â€Å"that the distinction can be accomplished by two methods† . The first method is the procedure of value add-on where the company strives to separate itself through underscoring upon the quality and the value added to the merchandise they sell to the clients ( Lynch, R 2005 ) . In the leisure industry the high degree of client service and hygiene criterions maintained by both the Hyatt and Hilton Group of hotels is a typical illustration for this scheme. When Market development takes topographic point in a new location, so it is enlargement of the administration. Entry into the market is usually at the same degree as the bing competition, and is the targeted market. ( Lynch, R 2003 ) . An illustration of Market development is the enlargement of Hyatt group of hotels and McDonald into the Far East ; Hyatt has placed itself as a rival in the luxury scope of hotels, whereas McDonald are placed in the fast nutrient section. The administrations have adopted a scheme of selling bing merchandises to new markets ( Ansoff cited in Kotler,P. 2004 ) . The hotel industry is globalizing and the presence of the international rivals in the planetary market is increasing, pudding stones like such as The Hilton group are playing a lead function in the globalization. The partnering of the Hilton hotels with the travel bureaus to pull the international clients, whilst at the same making partnerships with the local trade names to increase the market portion in the local market is a classical illustration that demonstrates the successful usage of Strategic concern Unit of measurements on a planetary position ( Johnson, G. and Scholes, K 2004 ) . Competitive competition can be fierce at the point of entry ; there is the menace of replacement merchandises, and providers and purchasers attempt to command the market ( Porter M cited in Brassington, F A ; Pettitt, S 2003 ) . For this ground McDonald, Burger King and Wimpey use the same providers ( every bit much as possible ) globally, this reduces the hazard and standardises their merchandises in international markets ( Brassington, F A ; Pettitt, S 2003 ) . Mentions Brassington, F A ; Pettitt, S ( 2003 ) ( 3rdEdition )Principles of Marketing Prentice Hall, Financial Times Publishing, UK Doyle, P. ( 1998 )Invention in selling Butterworth-Heinemann Oxford Groucutt, J. et Al ( 2004 )Marketing Essential Principals and New worlds Kogan A ; Page, Great Britain Johnson, G A ; Scholes, K. ( 1997 ) ( 4ThursdayEdition )Researching Corporate SchemePrentice Hall, London Johnson, G A ; Scholes J ( 2004 ) ( 6ThursdayEdition )Researching Corporate Scheme Prentice Hall, Hemmel Hempstead. Kotler, P A ; Gertner, D. ( 2002 )State as trade name, merchandise, and beyond: A topographic point selling and trade name direction positionJournal of Brand Management, London: Apr 2002.Vol.9, Iss.4/5 Kotler,P. ( 2004 )A three-part program for upgrading your selling section for new challengesStrategy A ; Leadership.Chicago: 2004.Vol.32, Iss.5 Kotler, P et Al ( 2005 ) ( 4th European edition )Principles of selling Pearson, Prentice-Hall, London Lynch, R ( 2003 )Corporate Scheme Prentice Hall, Financial Times Publishing, UK www.hyatt.com www.mcdonalds.com www.whitbread.co.uk

Caffein Blues

Despite the short encounter between coffee and North American culture, coffee has gained popularity and gained worldwide reputation. It is not difficult to find a group of people drinking 'Latte Coffee' while reading a morning newspaper, or a group of business executives drinking 'dark barbecue'. On campus, students hold textbooks on the one hand and Mocha on the other hand. According to Starbucks, net profit in October 2005 alone reached $ 550 million (Starbucks). The origin of caffeine is unknown. However, Caffein Bruce: talks about the hidden dangers of waking up the first medicine in the United States, Steven Chernike, M. S, the story, and traces its discoveries to the house of Ethiopian ranch. Apparently, the shepherd is looking at a bird that eats the fruits of a wild evergreen shrub. To my surprise, these animals began to jump suddenly unexpectedly. Then he tried some fruits and began to jump immediately (13-14). They called it a coffee factory and became an Arab monk in the 1 3th century. Then they discovered that the beans of this plant can become drinks, so ... to make coffee. Finally, there is no longer any falling asleep when praying (Cherniske 14) American coffee addicts are more likely than any other type of drug addicts. In his book Caffeine Blues, Stephen Cherniske pointed out cocaine, heroin, even even marijuana. The main substance is caffeine. Does anyone know how much caffeine is contained in 6 ounce coffee? There are 100 mg. 1 cup of coffee or 6 oz of caffeine. People who care may think like this, 100 mg takes 6 hours. Looping away from the system. Starbucks' small coffee and tall coffee is 12 oz. It is caffeine 200 mg. If you are drinking Starbucks at 3 pm and then after 9 pm, you will still have about 100 mg in your system. You may still fall asleep, but your body will be deprived of the benefit of a deep sleep. People who care, I can still sleep 8 hours a day, you have to think again. That's why the next day you feel bad, you need to compe nsate for your system with caffeine. Caffeine Caffeine is a stimulant that can ruin our ability to fall asleep. Just because I think that it does not mean that it does not affect your body. If you want to drink coffee it is best to do so early in the day to allow caffeine to wear out. Please set a deadline for 2 PM for yourself. Electronic Devices Artificial light may interfere with sleeping, so you may stay up late at night by phone, laptop computer or television. It is best to keep these devices away from the bed or separate rooms so that your bedroom will be a place to sleep rather than surfing the internet.

PDP (personal development plan) Assignment Example | Topics and Well Written Essays - 1500 words

PDP (personal development plan) - Assignment Example I have always been a very independent person who prefers to work autonomously in nearly all aspects of academics and professional life. However, with the advent of internal business auditing and external auditing consultants that continuously monitor business function and adherence to accepted accounting standards, I realised that team-working was a very strong deficiency at the personal level. Auditing systems designed to measure compliance require collaboration between accounting professionals, management and a variety of external servicepersons which prevents autonomous working. Diagnostically, I discovered through secondary research literature that many companies do not rotate their auditing teams, which builds familiarity with business professionals throughout the organisation and familiarises auditing servicepersons sustaining years of tenure with business operations, accounting procedures relevant for the business, and social relationship development.1 This will require freque nt interaction, communication and collaboration with a variety of business professionals that will expect contribution to discussion and mutual respect. This tends to conflict with my traditional need to work in segregation from others in the organisation. Developing my cooperative abilities, therefore, was established as my SMART goal since it is going to be a realistic part of the accounting environment when entering the workplace. I determined that the most appropriate goal was to ensure that I gained experience working with others by purposely engaging myself with team activities both in-school and in terms of extracurricular activities. I decided that I would begin attending study sessions and attempt working collaboratively with individuals at the Student Union in order to prepare myself for partnered study and building a sense of inter-dependency with diverse individuals maintaining unique viewpoints. This was the most practical and viable methodology of learning teamwork,

The Definition Of The Word 'Spirit' Essay Example | Topics and Well Written Essays - 1000 words

The Definition Of The Word 'Spirit' - Essay Example The American heritage dictionary (2009) defines spirit as ‘The vital principle or animating force within living beings’. Spirit is somewhat similar to but not the same as ‘soul’ considered departing the human body at the time of death. The term spirit took its present form during the middle stages of evolution in the English language. The term was derived from the French word ‘espirit’, which in turn was derived from Latin word ‘spiritus’, meaning breathes (The American Heritage Dictionary, 2009). Spirit has no solid or physical form. The only form it takes is when it combines with matter, and that is the form of a living being. Consciousness cannot pertain to a spirit unless through the means of matter (Theosophy, 1966). In the metaphysical context, the spirit is considered to be a form of energy, which is non-quantifiable and is present in all beings that are living. Life stems from spirit, without spirit, all matter is lifeless ( Wikipedia, 2009). The word spirit may also sometimes refer to a supernatural existence, like a demon, angel or a fairy (The American Heritage Dictionary, 2009). The other meaning of the word spirit is that used in medicine and health. In general medicine, the spirit is a volatile chemical that is used as a disinfectant for bruises and cuts. Methylated spirit, commonly known as ‘spirit’ is denatured alcohol. It is undrinkable and poisonous (Boggan, 2003). Chemically, the Methylated spirit is also known as ethanol. It is medicinally used as an antiseptic and disinfectant. It is also used for removal of fungus from the skin. Spirit also has a lot of uses outside medicine. It is used as a cleaning agent in housekeeping, as fuel, for killing bugs, for maintenance of wicks and as a sanding aid (Boggan, 2003). Yet another sense in which the word is used is that of alcoholic beverages. Spirit is defined as any unsweetened, alcohol-based, distilled beverage, which has at least 2 0% alcohol by volume in it (Alexis, 1987). There are many forms of liquors that fall under the umbrella of ‘spirit’. Spirits may include wine, beer sake of whiskey. Spirits can be prepared based on different criteria. The preparation of a spirit may depend on serving size, the volume of alcohol, strength or power of alcohol, flavor, and flammability (Alexis, 1987). The use of the word spirit in the context of alcohol is therefore very common especially at places where alcohol is sold. For example, on may use the word spirit as: ‘Do you sell spirits?’ or ‘I am not into spirits’ etc. Different philosophical and religious schools of thought have a different concept regarding ‘spirit’. In ancient Greek philosophy, a popular concept was that God sends guardian spirits for His people, to protect them from all evil. This idea later refined into the concept of guardian angels. Angels are defined as spirits that do not have any form and are made of energy. All spirits are believed to exist in the cosmos, at a plane different from ours. Most of the philosophers believe that spirit alone is formless. According to the Buddhist concept, where there is form, there is the reason for suffering. So it is believed that when the body of the man, the objective man is annihilated, the spirit is liberated and reaches bliss. The subjective life of man is the spirit which cannot be corrupted and is immortal. The spirit does not die (Theosophy, 1966).

Isolation of a Urea Degrading Bacteria :: Biology

Isolation of a Urea Degrading Bacteria Introduction Urea was the first organic chemical to be synthetically produced1, previously it was thought that only living creatures could produce organic compounds Urea is naturally produced by the kidneys as waste from the degradation of amino acids. It is because of this that urea is commonly found in soils and is a useful nutrient source for bacteria that are able to utilise it, such as, Helicobacter pylori, Klebsiella pneumonia, all species of Proteus and Micrococcus luteus. These bacteria degrade urea in a reaction catalysed by the urease enzyme, CO(NH2)2 + H2O Ã  CO2 + 2NH3. this process benefits the bacteria in several ways. The bacteria use the ammonia that is produced for respiration, the products also raise the pH of the environment. This promotes the growth of many urea degrading bacteria and inhibits competition from many other bacterial species. M. luteus is commonly found on mammalian skin and it is unusual for a member of the natural human flora to degrade urea. It is believed that M. luteus has this ability as an evolutionary hangover from its life in its ancestral soil habitat. In this environment urea is readily available and the ability to degrade it is a distinct advantage. As the species evolved to live on skin the trait remained, as it had no negative effect on survivability. Micrococcus is a genus within the Micrococcaceae family. With the use of 16s RNA in bacterial taxonomy the genus has recently been revised2. The genus now includes three species, M. luteus, M. lylae and M. antarcticus3. M. luteus is a common yellow gram-positive coccus and roughly 0.5-2.0mm in diameter. Cells appear in pairs, tetrads and irregular clusters but never in chains.4 Method of Isolation * Isolate a variety of organisms from soil and skin. By taking samples from four different sources (three skin and one soil) the chance of urea degrading bacteria being present was increased. * Culture in nutrient broth. This allowed all isolated microbes to grow. * Plate sample onto urea plates. On these plates urea was the only nutrient available, this meant that any bacteria that grew could degrade urea. * Perform urease test. Isolated bacteria are grown in a broth containing phosphate buffer, yeast extract, 2% urea and phenol red. An agar slope of the medium is heavily inoculated and incubated at 370c for at least four hours. If the organism only has low urease activity the phosphate buffer will neutralise the NH3 produced. A red colour indicates that NH3 has been produced and the result is positive5. * Perform Gram stain. This is the most important stain in bacteriology and differentiates between gram positive and gram-negative cell walls, which indicates

Irony in the Scarlet Letter Essay

â€Å"Irony regards every simple truth as a challenge. † When reading a story, the events that have already presented themselves, lead a person to perceive what is going to happen, but when that person encounter an unexpected event, as commonly experienced through irony, it changes what the person perceives is going to happen. The Scarlet Letter exemplifies this use of irony to challenge truth. Hawthorne provides details about a specific character, but then creates an event which stands in contrast to these details. Hawthorne’s uses irony, portrayed through characters’ names, the first scaffold scene, and the Puritan community, to express the truth throughout the novel. In The Scarlet Letter, Hawthorne uses characters’ names to contrast to their actual characteristics. He uses the name Pearl, which means purity, as a nickname for a mischievous character. He portrays Roger Chillingworth as a doctor, while Chillingworth’s main purpose involves causing the deterioration of Arthur Dimmesdale’s health. Arthur Dimmesdale, a saint-like figure to the Puritan Community, indulges in a great sin. Being a minister, his life elucidates hypocrisy. He has committed one of the greatest sins that he condemns in his sermons. Hawthorne uses these evident labels to contrast to character’s true characteristics. The scaffold scenes each reveal a truth through use of irony. The first scaffold scene connotes not only a connection between Hester and Dimmesdale, but also Dimmesdale’s wishes in regard to their sin. At the beginning of the novel, while the reader’s main question involves Pearl’s father, Hawthorne asides other characters by emphasizing Dimmesdale’s questioning of Hester. This emphasis exposes Dimmesdale as the prime suspect to be Pearl’s father. Dimmesdale speaks curiously in third-person about what Pearl’s father should do. He also stresses that Hester should tell who she had an affair with, and that her partner will accept being exposed, as if trying to convince her that he wants to be revealed but is to scared to do so on his own. This event causes irony, as the focus on Dimmesdale and Hester in this scene foreshadows their relations later in the novel. Hawthorne portrays the Puritan Community as a body that lacks the ability to recognize truth, while their ideals involve creating a â€Å"city upon a hill† that has achieved the ultimate truth. When Roger Chillingworth arrives in Boston, the community falsely believes that he has been sent from God to cure Arthur Dimmesdale. When Chillingworth wishes to house with Dimmesdale, few question Chillingworth’s intent. Even as they see Dimmesdale’s worsening condition, few blame it on Roger Chillingworth. The community also fails to recognize Dimmesdale’s attempts to confess his sin. In his sermons, Dimmesdale states that he is â€Å"altogether vile, a viler companion of the vilest† and that he should be â€Å"shriveled up before their eyes by the burning wrath of the Almighty. The community, still believing that he has not committed any serious sin, thinks of him even the higher. The community’s inability to recognize evil characters and sin overshadows their wishes to perceive the ultimate truth. Characters’ names, the first scaffold scene, and the Puritan Community act as a means of expressing truth through Hawthorne’s use of irony. Hawthorne provides evident details on characters, allowing the reader to obtain truth through an ironic event. Hawthorne meets the quote in the beginning by the requirement that irony should regard every simple truth as a challenge.