M10 clean energy Assignment Example | Topics and Well Written Essays - 250 words

M10 clean energy - Assignment Example Projects such as CCPI-1 and CCPI-2 have demonstrated significant mercury removal, reduced sulfur and nitrogen emission, byproduct utilization, carbon dioxide capture, and improved efficiency (Leonard, 2008). Clean coal technology has not yet resulted in what would be termed as clean energy because it still releases carbon dioxide among other harmful particulate matter into the environment. Like of other fossil fuels such as diesel, coal releases sulfur and nitrogen gases as well as release of chemicals such mercury during its mining into the environment (Leonard, 2008). Such chemicals have negative pollute the environment leading to detrimental effect on the living things. However, biodiesel produced from biological waste has limited negative impact on the environment because it produces relatively reduced greenhouse gases. In this case, biodiesel can be termed as a cleaner source of energy compared to coal energy. Our dependency on fossil fuels can be fast track through determination of the rate of developing and using alternative sources of energy such as biodiesel and solar energy. The use of renewable sources of energy can clearly depict our dependence on fossil fuels such as oil and

Group Communication Essay Example for Free

Group Communication Essay Effective group communications come in forms of verbal and non-verbal techniques. Essential parts of the entire group’s contribution are that the group contains full participating members, the group is diverse, and that the diversity is recognized and respected (Hartley, 1997). In the videos viewed, three were evaluated on the effective and ineffective communication skills of the participants and suggestions made on how they could improve. The videos are titled, â€Å"Planning a Playground†, â€Å"Helping Annie†, and The Politics of Sociology. Planning a Playground For the impact diversity plays on group member’s communication styles, I choose the video titled â€Å"Planning a Playground†. In this video, community residents are meeting for the first time to discuss an issue pertaining to funding of new neighborhood playground. The residents belong to diversified backgrounds in regards to their ages, genders, race, and SEC (Planning a Playground, 2008). The origins of the residents differ as one member is Black; one is Asian, whereas the other three are Caucasian. The residents come from different SEC backgrounds. One member opens the discussion about funding and how much difficulty they are having in raising enough money. Another member chimes in and mentions how she is close friends with a person with a lot of resources who might help with contributions. The group members communication style is totally different because their diversified backgrounds. Some sit facing the other’s and makes constant eye contact. Another sits at the ‘head’ of the table able to view everyone but does not necessary look at everyone. Some members are taking detailed written notes, where another is just sitting there listening to everyone. Physical placement places a huge effect and impact on communication. People facing each other, sitting in close proximity, ensures everyone is heard and gives a feeling of comfort. Other effective communication methods could have made use of for the meeting and benefitted all members. Two of these methods are written materials and telephones (Hartley, 1997). Written material could be repared before the group met and used to make occurrences clearer to members, who have no knowledge of the subject. The other method is telephones, which can assist the members to gain better understanding of each other. In the use of telephones there is the reduce chance of discrimination since the members can not see each other (if they have not met prior- in some incidences here). Annie To address the verbal and nonverbal interaction among the members of a group the video titled â€Å"Annie† best illustrates this. In the video there is clearly both listening and miscommunication going on. The setting of this video is that the title character, Annie is a high school girl, who seems to be suffering from a possible eating disorder as well as depression (Understanding Relationship- Helping Annie, 2008). A nurse from a school has called upon a meeting with a psychiatrist and a social worker to seek out a possible treatment plan for Annie. In â€Å"Annie†, again the physical setting and placement of participants play an important part in the communication style. Two of the members are sitting side-by-side on a couch while the third person sits in her desk chair across from the couch. The person in the chair is not only able to make eye contact with the other two but also is in a physical position to see their verbal and non-verbal communications. The two on the couch are at a disadvantage for reading the non-verbal language and making eye contact with each other. The school nurse, psychiatrist, and social workers are engaged in a verbal conversation. The psychiatrist is talking to the school nurse and is not all concerned or ready to take any sort of arguments from the social worker. He is engaging in various sorts of non- verbal communication with the social workers showing his disinterest. The various non- verbal communications used by the psychiatrist are body language and voice. He continues to cut the social worker off in mid-sentence, not allowing her to speak (Understanding Relationship- Helping Annie, 2008). These non- verbal communications were hindering the process of group communication. The two methods of communications, which could have facilitated the group would have been one-to-one conversation as well as written communication. Each member could have met individually to avoid interruptions and bad sitting placement (Hartley, 1997). Also since each one evaluated Annie separately the could have just submitted their findings and suggestions/recommendations to the social worker and let her develop a plan off of that- and send a copy to the nurse and psychiatrist for editing and review. The Politics of Sociology The third video, The Politics of Sociology†, demonstrates good communication techniques from all members of the group. The various listening techniques, which have been used by the members of this group, are encouraging, paraphrasing, and reflecting feelings. The encouraging technique used, refers to the utilization of a variety of verbal and nonverbal to promote others to go ahead with their talks. Paraphrasing is restating the conversation to give an impression that the person listening has understood the conversation. Reflecting is concerned with showing empathy with the speaker. Listening is an important activity of group communication. To bring out an effective solution or conclusion to the matter discussed, it is important to listen to all the opinions. The participants are all professors at a university but still have different backgrounds (The Politics of Sociology, 2008). There are differences in the ages, races, and subjects they teach. Each person has a different communication style. Some shot ideas out right away where others waited for all to speak then evaluate and give their opinions, while staying respectful and understanding of each other’s point of view. The physical set-up of the room plays a positive part in their effective communication. Each member is facing each other and is able to see the faces of everyone. This positioning helps cut back on misunderstandings or non-verbal cues. Even though the communication techniques used in this video seem to be effective, there are always room for change and improvement. Since the group was composed of multiple people, five or six, a visual display could have been used. Either a blackboard or overhead projector could have been set up and allow each member to put up their pros and cons for change of the curriculum as well as any ideas or suggestions they had. After each member went then one person could be delegated to summarize the lists and come up with final recommendations to be voted on (Hartley, 1997). Another method could have been to break the group up into two smaller groups to work on solutions and then bring them back to the large group for discussion. Conclusion In problem solving, group discussion, or just typical dialogue it is important to have effect communication techniques. Depending on the group or topic of conversation there are several techniques that work better for discussion then others. Taking into consideration time frame or group size written, telephone, or one-on-one techniques can be utilized. Communication styles vary among groups but key essentials are universal; listening, respecting, and appropriate interaction between members.

Eaton :: essays research papers

The Eaton Corporation is a corporation committed to implementing and advancing the technology they use throughout the companies four-business segments Automotive, Fluid Power, Electrical, and Truck. However Eaton isn’t solely committed to the advancement and implementation of technology in the products they design and create, Eaton also works to implement technology in their everyday business practices such as Production, Sales and Marketing, and Human Resources. Production is a large part of the Eaton Corporation, â€Å"Eaton is a global leader in fluid power systems and services for industrial, mobile and aircraft equipment; electrical systems and components for power quality, distribution and control; automotive engine air management systems, power train solutions and specialty controls for performance, fuel economy and safety; and intelligent truck drive train systems for safety and fuel economy.† With Eaton’s broad range of products efficiency in the production process is extremely important to Eaton. To maximize efficiency in the production process Eaton uses the Eaton Lean Six System this system helps allow Eaton increase the performance of the company by eliminating waste, simplifying processes, reduce cycle times, and more effectively deploy resources to it’s business segments all of which work to help Eaton increase their profits. Another system Eaton uses is known as PROLaunch, this system allows Eaton to speed of the production process of its products. PROLaunch guides Eaton’s production of new products from concept to completion using a, â€Å"set of integrated processes† to help speed up the development process of Eaton’s new products. Eaton also uses technology in their approach to Sales and Marketing. Eaton has to approach Sales on an incredibly large scale, with Eaton’s sales in 2004 topping $9.8 Billion and the company selling their products to customers in over 125 countries Eaton has developed a very successful Sales strategy. By using technology such as the Internet Eaton’s vast line of products are constantly available to any potential buyers. Using the companies website www.Eaton.com the Eaton Co. allows it’s potential customers to view and access information about all of Eaton’s products and also allows those customers to make inquiries to the division of Eaton that produces those products. Eaton also uses it’s website to allow customers the opportunity of E-Business transactions giving it’s customers nearly instantaneous access to purchase products from Eaton rather than having buy the product from an Eaton supplier. Eaton also uses it’s website to help in the Marketing of their products and services.

Business Ethics VS. Military Ethics Essay -- essays research papers

Business Ethics versus Military Ethics June 18, 2005 Business Ethics versus Military Ethics â€Å"The ultimate basis for ethics is clear: Human behavior has consequences for the welfare of others. We are capable of acting toward others in such a way as to increase or decrease the quality of their lives. We are capable of helping or harming. What is more, we are theoretically capable of understanding when we are doing the one and when the other. This is so because we have the capacity to put ourselves imaginatively in the place of others and recognize how we would be affected if someone were to act toward us as we are acting toward others† (Elder & Paul, 2003). There are many types of ethics and many ways to incorporate practices to enforce ethics as well as punish violators of ethics requirements. Two categories of ethics that are similar yet different are ethics in Corporate America and ethics in the United States Air Force (U.S.A.F.). First, we need to understand what ethics are. Ethics contributes to the learning what is right or wrong. â€Å"Doing the right thing is not as straight forward as conveyed in a great deal of business ethics literature†(McNamara, C. 2003, 6). The definition between corporations and the military provides us with a general description of ethics. Are military and corporate ethics different? Business Ethics in Corporate America The Business ethics concept means many things to many different people. It is coming to know what is â€Å"right or wrong in the workplace and doing what is right -- this is in regard to effects of products/services and in relationships with stakeholders† (McNamara, C. 2003, 8 ). â€Å"According to Carter McNamara, business ethics is summarized into â€Å"Two Broad Areas of Business Ethics† defined as managerial mischief and moral mazes.† (McNamara, C. 2003, 10). The first discussion will be managerial mischief. â€Å"Madsen and Shafritz, in their book "Essentials of Business Ethics" (Penguin Books, 1990) further explain that "managerial mischief" includes "illegal, unethical, or questionable practices of individual managers or organizations as well as the causes of such behaviors and remedies to eradicate them" (McNamara, C. 2003,10). Business ethics is merely teaches the basics of what is wrong and right. Business ethics is a matter of dealing with situations that have no clear indication o... ...ed to maintain discipline and cohesiveness in an organization and generally documented to provide specific guidance. No matter what the root cause of Ethics in Business or the Military, most ethical conflicts came to dealing with contracts and agreements between themselves and their customers or their employees. Most people have come to the understanding that lower ethical standards related to lower moral standards in society, in general. From this, one can conclude that it is management that has the social responsibility to conduct his or her business in the most ethical ways possible, for his or her actions is reflexive on society. References McNamara, C. (2003). Complete Guide to Ethics Management: An Ethics Toolkit for Managers. Retrieved 15 June 2005 from www.mapnp.org/library/ethics/ethics.htm Paul, R. & Elder, L. (2003) The Miniature Guide to Understanding the Foundations of Ethical Reasoning, The Foundation for Critical Thinking. Dillon Beach, CA. Retrieved 06-18-2005, from UoPHX rEsource GEN/300 Toner, J. H., Military OR ethics, Air & Space Power Journal Vol. 17,Iss 2, Summer 20032003. Retrieved 06/15/2005 from UoPHX rEsource GEN/300

Red Cross Report

2011 Trustees’ report and accounts Patron Her Majesty The Queen President His Royal Highness The Prince of Wales KG KT GCB OM Deputy presidents Her Royal Highness Princess Alexandra The Hon Lady Ogilvy LG GCVO The Countess Mountbatten of Burma CBE CD JP DL Honorary vice-presidents Lord Barnard TD The Rt Hon Baroness Chalker of Wallasey Sylvia, Countess of Limerick CBE Professor John McClure OBE Mrs Elspeth Thomas CBE DL Vice-presidents Mr Anthony Andrews Ms Angela Rippon OBE Mrs Maria Shammas MBE Board of trustees Chairman Mr James M. T.Cochrane Vice-chairmen Mrs Victoria Peterkin Mr David Fall CMG Mrs Stella Cummings (from January 2012) Treasurer Mr Russell Walls (until September 2011) Mr David Howell (from September 2011) Other trustees Mrs Sue Brown Mr Stanley Fitches MBE Ms Amy Foan Mr Christopher Hedges (until December 2011) Mr Michael Herriot MBE Mr Steve John Mr Afzal Khan CBE (until October 2011) Lady Lamport Dr Lise Llewellyn Mr Gordon Low Dr J. Kay Richmond (until De cember 2011) Mr Graham Stegmann CBE Mr Paul Taylor (from January 2012) Mr Keith Shipman (from January 2012)Senior management team Chief executive Sir Nicholas Young Managing director of operations Michael Adamson Director of international David Peppiatt Director of UK service development Margaret Lally UK director, Scotland, Northern Ireland and the Isle of Man Territory Norman McKinley UK director, Northern Territory Jean Henderson UK director, Wales and Western Territory Annie Bibbings UK director, South Eastern Territory Liz Page Director of communications Philip Talbot Director of fundraising Mark Astarita Director of people and learning Roger Smith FCIPD Chef de cabinet Caroline Leighton Director of finance and business development Rohan Hewavisenti Sub-committees Finance and audit committee Mr David Howell, chairman (from September 2011) Mr Russell Walls, chairman (until September 2011) Mr James M. T. Cochrane Mr Stanley Fitches MBE Mr Gordon Low Mrs Liz Hazell Mr Anthony Pott s Mr Peter Bluck Remuneration committee Mr James M. T. Cochrane, chairman Mr Russell Walls until September 2011) Mr David Howell (from September 2011) Mrs Victoria Peterkin Mr David Fall CMG Ethical review panel Mrs Stella Cummings Mr Steve John Mr Graham Stegmann CBE External auditors BDO LLP Emerald House East Street Epsom Surrey KT17 1HS Bankers National Westminster Bank plc City of London Office PO Box 12258 1 Princes Street London EC2R 8PA Investment managers Lazard Asset Management Ltd 50 Berkeley Street London W1J 8HA Legal & General Investment Management One Coleman Street London EC2R BlackRock 33 King William Street London EC4R 9AS External legal advisers Withers 15 Old Bailey London EC4M 7EG Young mother Pearl, 21, became a volunteer after she and her extended family received support from the Red Cross in South Africa 1 ContentsChairman and chief executive’s statement Our aims Emergency response Health and social care Building resilience: first aid and humanitarian education Plans for 2012 Review of finances Structure and governance Independent auditors’ report to the trustees of the British Red Cross Society 4 5 6 8 10 12 14 16 19 22 44 I don’t think I could have managed. To know I could always pick up the phone and talk with Sue made the world of difference Volunteer Sue Whalley helped Ellis Sheldon and his wife cope with illness in their remote country home Accounts for the year ended 31 December 2011 Thank you 2 British Red Cross Trustees’ report and accounts 2011 3 Chairman and chief executive’s statement This year has shown us how easy it is for a movement of people to change the world, for good or ill.Summer riots in the UK, financial protests around the world and the fall of governments in the Middle East and Africa – they all relied on an instantly connected network of people acting as one, quickly and powerfully. Part of the Red Cross’ mission is to mobilise the power of humanity. If chaos an d violence are unfolding more quickly, then so must our ability to harness that power for good, saving and changing lives in the UK and overseas. As always, our volunteers and staff were at the sharp end of crisis around the world last year, from drought and famine in east Africa to severe weather in Scotland. We remain realistic about the external pressures and challenges facing us.A key focus for us has been the way the coalition government’s reforms and reviews are affecting our work – most notably the NHS reforms, cuts in the public sector and the Department for International Development (DFID) aid reviews. We have continued to develop our health and social care offer to be more consistent, integrated and focussed on what NHS commissioners’ needs are likely to be in the future. This is just one way we are making sure that our services are available for people adversely affected by changes or cuts. We also obtained unconditional registration for our ambulance work from the Care Quality Commission, which ensures we can continue to deliver a variety of ambulance services independently across England.In November we transferred our skin camouflage service to a new home at Changing Faces, a charity specialising in disfigurement. Over the last 36 years, this award-winning service has helped tens of thousands of people cope with disfiguring conditions and blemishes and Changing Faces is well placed to develop the service further, ensuring it continues to have a great impact on people’s lives. We offer our thanks to the dedicated and skilled volunteers and staff involved. The DFID aid reviews, and the work of the devolved administrations, have shown an increasing focus on preparing for emergencies in the UK and overseas, which represents a significant opportunity for us.Our ‘Ready for Winter’ campaign to ensure that people are prepared for severe weather, launched in partnership with the Scottish government, is a good exampl e of how we are meeting it. In these financially challenging times, we must make sure we maximise our fundraising potential to ensure our financial sustainability. Our compact with our supporters is that, as ever, we will keep our costs under control and make efficient and effective use of all our resources. We, and the more than a million people we help each year, rely on their generosity and trust. Thank you to all of our supporters, partners, volunteers and staff members for their vital contributions in 2011 – working together, we saved and changed people’s lives around the world. Our aims Our vision is of a world where everyone gets the help they need in a crisis.Our mission is to mobilise the power of humanity so that individuals and communities can prepare for, deal with and recover from a crisis. As the UK’s leading emergency response charity, 3,500 staff and 32,500 volunteers pursue these goals both here and overseas. Our work includes emergency response , health and social care, and building resilience (including first aid and humanitarian education). We operate both in our own right, and as part of the International Red Cross and Red Crescent Movement, the world’s largest humanitarian network, which has around 13 million volunteers across 188 countries. Our corporate strategy, Saving Lives, Changing Lives, sets the framework for our core activities between 2010-15. redcross. org. uk/movement redcross. org. uk/strategyOur plans for 2011 included: > strengthening our ability to respond to large emergencies across the whole of the UK > strengthening the quality of our services for refugees and asylum seekers > increasing the reach and quality of the International Federation of Red Cross and Red Crescent Societies’ disaster response > establishing our care in the home activity as the main focus of our UK health and social care work, integrating existing services with it where appropriate > building resilience, helping pe ople and communities prepare for and withstand disasters. James M. T. Cochrane Chairman of the board of trustees I feel I’m not only helping individual people, but helping the Red Cross and society in general After being made redundant, Ed Owen found a new lease of life as a care in the home volunteer Sir Nicholas Young Chief executive 4British Red Cross Trustees’ report and accounts 2011 5 Emergency response When an emergency strikes, we respond We launched seven emergency appeals in 2011, raising ? 21. 6 million to help people in east Africa, Japan, New Zealand, Pakistan, Turkey, the Libya region and the Ivory Coast region recover from famine, conflict, flooding and earthquakes. As tens of thousands of people displaced by civil war in Libya fled across the border to Tunisia in March, we sent experts in logistics and mass sanitation to support the International Red Cross and Red Crescent Movement’s response there. This helped prevent the outbreak of disease and sickness in the displacement camps.We also sent logistics delegates to support the Movement’s operations during violent clashes in Egypt and the food crisis in Kenya to make sure vital aid got to the people who new cases opened to help separated families get back in touch 610 30,000 people in the UK given first aid at 9,000 public events needed it, even in the most challenging environments. Following January 2010’s devastating earthquake in Haiti, we are halfway through a four-year recovery programme. Over the last year, we have helped 75,000 people recover their livelihoods through cash distribution, provided water and sanitation where there was none, and given 22,000 families safe and improved shelter. We started to build permanent housing to replace transitional shelters. In he midst of the recovery process, we also responded to a major cholera outbreak, treating 9,000 patients and operating five clinics and oral hydration units. Staff and volunteers responded to 4 ,200 (440 in Scotland) emergency response call-outs in the UK in 2011, in support of the emergency services. These ranged from fires and power cuts to an improvised explosive device in Omagh. The Red Cross volunteers provide an invaluable service to people at a time of great emotional need and stress. When they are looking after the families, it means the firefighters have one less factor to consider Mike Burroughs, Devon and Somerset Fire and Rescue Service ?3 million released from our Disaster Fund to help people affected by conflict or disasters in the UK and overseas 6British Red Cross Trustees’ report and accounts 2011 When severe weather in Scotland in December cut off many vulnerable people in remote locations, volunteers worked around the clock to distribute relief and support the Scottish Ambulance Service. We completed various reviews to ensure we can draw in the right numbers of volunteers and equipment from across the UK to respond in the event of a large emergenc y. Around a third of our services for refugees and asylum seekers, which helped 35,000 people (570 in Scotland), 22,300 of them destitute, are now accredited by the Office of the Immigration Services Commissioner, giving external assurance of their quality.We plan for the majority to be accredited by the end of 2012. redcross. org. uk/emergencyresponse redcross. org. uk/recovery I like the Red Cross because they give us biscuits and are teaching us how to improve our health James Losiru, ten, one of the children for whom our school feeding programme in Kenya is making a difference 27,000 people in the UK helped by us in an emergency 7 Health and social care We help vulnerable people recover from health or social crises, and live with dignity and independence in their homes We helped 397,000 people in the UK (28,000 in Scotland) this year when they could not cope at home alone, many of them after a stay in hospital or facing the risk of being admitted.This helped them retain their in dependence, and reduced admissions to hospitals and residential or nursing care. For example, our medical equipment loan service in southeast Wales made it possible for 280 patients to be discharged from hospital, averaging a saving of at least three bed days per patient. Ninety-one per cent of our health and social care service users reported that their experience was either good or excellent. We also began working towards the ambitious target of reaching 40 per cent more people in the UK with our health and social care services by 2014. As part of this work, we agreed 26 new health and social care developments in 2011. 75,000As the government progresses its social care reform agenda, we submitted written evidence to the health select committee, and developed proposals which will form the basis of an advocacy programme in 2012 to embed the voluntary sector’s role in tackling the UK’s care crisis. We work in partnership with other members of the International Red Cross and Red Crescent Movement across 16 countries to help communities tackle health and social crises – from people living with HIV in South Africa to young people rebuilding their lives after conflict in Sierra Leone. For example, we support a Kyrgyzstan Red Crescent programme to help vulnerable women build their livelihoods and be aware of their rights. This work includes an advocacy element, which contributed to a change in the law this year, whereby marriage registration is now compulsory.Previously, traditional unregistered marriages had left women who had been left by their husbands with no legal rights or standing. wheelchairs loaned to people to help them stay independent I’m very happy for the Red Cross’ help as they taught me how to take care of the kids, demonstrating how to give the pills when they first started taking their treatment. They supported me until I knew what to do Patricia lives in South Africa and cares for her four grandchildren, aged bet ween one and four, all of whom have either HIV or TB 7,700 volunteers in the UK delivering health and social care 8 British Red Cross Trustees’ report and accounts 2011 redcross. org. uk/healthandsocialcare redcross. org. uk/uksocialcare ulnerable people in the UK used our transport service to reach medical appointments or get other help with daily life 34,000 Now I feel more confident about getting out – and it’s so nice not to be stuck in the house all the time Sight-impaired Brenda Hall, from Llanelli, was visited for several weeks by a volunteer to help build her confidence and remain independent 9 Building resilience: first aid and humanitarian education We make communities more resilient by teaching people how to save lives and encouraging them to take action to help others of our volunteers are aged 18-26 (6,600 volunteers in total) 20% people learned about humanitarian issues and international humanitarian law through our education programmes 183,300 370 ,000 eople in the UK took one of our first aid courses in 2011, 61,000 of whom were from vulnerable groups A survey we ran this year showed that just 3 per cent of the UK population would be willing to invest a couple of hours in learning first aid, and 64 per cent fear the responsibility of having first aid skills. So in September 2011 we launched Everyday First Aid, a free online resource providing the simplest way possible to learn basic life-saving skills. Featuring videos, animation and reallife scenarios, the resource has been viewed by 199,000 people since its launch and supplements our range of face-to-face training courses. Ninety per cent of people who have taken one of our first aid courses felt more confident in using first aidThank goodness I had completed the first aid course, as the knowledge was still fresh in my mind. I just stopped panicking and started to slap her back. In less than a minute she was okay again Sayma put her training from our first aid course for m inority ethnic groups in Edinburgh into practice when her threeyear-old daughter began to choke as a result; and 76 per cent were more willing to use those skills in an emergency. We followed this up with the launch of our first mobile app, so that Android, BlackBerry and iPhone users have access to the same life-saving information on the move. The app was downloaded 127,300 times in 2011 and 185,000 by March 2012.Over the summer, we continued our Life. Live It. campaign, aimed at equipping 11 to 16-year-olds with first aid skills. Through a cinema trailer shown before the final Harry Potter film, we showed 2. 6 million people how to save an unconscious person’s life by pushing them on their side and tilting their head back so their airway is clear. We also took the same message to youth festivals around the country, with a series of ‘silent disco’ events, reaching around 5,000 young people. redcross. org. uk/firstaid redcross. org. uk/everydayfirstaid redcross. org. uk/app 6. 4 million people learned about first aid from us through public or media campaignsI realised I’d basically have to save someone’s life, which was a bit of a shock early on a Wednesday morning While on her way to a GCSE English exam, Hannah Niesser used her first aid training to give chest compressions to a collapsed man 11 10 British Red Cross Trustees’ report and accounts 2011 Plans for 2012 In 2012 we have committed that: 1. We will ensure we are fully prepared to meet the potential emergency response challenges presented by a year of major activity in the UK, including the Olympics, Paralympics and Queen’s Diamond Jubilee. 2. We will grow investment in international disaster response and increase the reach and impact of resilience programming with International Red Cross and Red Crescent Movement partners, particularly in Africa and South Asia. 3.We will teach first aid to 354,000 young people and adults, so they are more able, confident and willing to help someone in a crisis. 4. We will further strengthen the quality of our services for refugees and asylum seekers by achieving OISC accreditation for the majority of our services and seek institutional funding to meet some of the needs arising from the significant budget cuts of partners in the refugee sector. 5. We will continue to develop our health and social care services so we are on course to reach 40 per cent more beneficiaries by the end of 2014 with a choice of services that increase their ability to live independently for longer. 6.We will further strengthen our ability to measure the outcomes and impact of our work in the UK and internationally. Everything happened so quickly – it was really scary – so it was really good to have those friendly faces around Volunteers were on hand to provide mother-of-two Holly Gunning with emotional support and practical advice after her home was struck by lightning 12 British Red Cross Trustees’ rep ort and accounts 2011 13 Review of finances The organisation continued to grow, with total expenditure in 2011 increasing 16 per cent from ? 199. 2 million to ? 230. 9 million. This was supported by a 4 per cent increase in our total income to ? 213. 8 million. from regular giving increasing 21 per cent to ? 41. 9 million.Charitable expenditure Our charitable expenditure increased by 20 per cent to ? 159. 2 million in 2011 with the increase mostly in our emergency response activities. Continued support for the Haitian earthquake programmes, along with cash transfers made to support the Japanese earthquake response, resulted in our international emergency response expenditure increasing 74 per cent to ? 45. 4 million. We also invested further in our UK emergency response activities, increasing expenditure by 18 per cent to ? 24. 5 million. Expenditure on resilience programmes has increased 7 per cent to ? 39 million with the principal increase being in our work with National Societie s in other parts of the world.Our health and social care work is primarily UK-based and our expenditure on this activity decreased slightly to ? 41. 3 million. Expenditure on medical equipment services decreased by ? 3. 5 million to ? 12. 7 million due to the loss of a major contract for the provision of community equipment. This was offset by a ? 3. 4 million increase in our care and support programmes. Fundraising Voluntary income, which includes income from emergency appeals, fundraising, regular giving, cash donations and legacies, increased 10 per cent from ? 119. 9 million to ? 131. 5 million. Our individual supporters donated more than ever before, throughout challenging economic times, with incomeCharitable income Around 25 per cent of total income comes directly from charitable activities including first aid training fees, health and social care contracts and grants to support our international work. Our charitable income decreased 8 per cent to ? 52. 9 million, due to the loss of a major community equipment contract as well as a drop in grants to support our international work. Reserves Our reserves policy is set to ensure that there is no disruption of British Red Cross services in the event of an unforeseen reduction in income or increase in expenditure. The policy sets our minimum free reserves level at ? 15 million. As at 31 December, our free available reserves amounted to ? 41. 4 million (2010: ? 54. 7 million).We have changed many of our investments from equity to bonds to reduce the effects of market volatility on us. Together with tighter financial forecasting and reporting, this will enable us to plan for a lower level of reserves, allowing us to spend more helping people in need. This is consistent with our strategy, Saving Lives, Changing Lives, which outlines plans to draw down on our free available reserves by 2015. We plan to draw down ? 14. 8 million of reserves in 2012 and a further ? 6. 2 million in 2013. Pensions The British Red Cr oss operates two defined benefit pension schemes, which are both closed to new members. The net pension surplus reported in our accounts is ? 0. 7 million as at 31 December 2011 (2010 surplus: ? 1. million) and We prepare vulnerable groups, including women and children, for cyclones in Char Padma, Bangladesh the actuarial loss during the year was ? 1. 6 million (2010: ? 2 million gain). However, our latest actuarial valuations for funding purposes showed a net deficit of ? 4. 4 million. We also have contingent liabilities in relation to the membership of the Pension Trust’s Growth Plan. The British Red Cross has sole liability for ? 6. 5 million and joint liability with the Order of St John for estimated ? 3 million pension liabilities of the Joint Committee of the Order of St John of Jerusalem and British Red Cross Society. Investments As at 31 December 2011, we held fixed asset investments of ? 49. 1 million (2010: ? 58 million).Our investments reported net losses of ? 0. 6 million in 2011. An investment sub-committee of the finance and audit committee regularly reviews our investment portfolio and performs an annual review of our investment policy. Our investment objective is to seek yield subject to a requirement of capital preservation. The investment sub-committee has reviewed, and is satisfied with, the overall performance of the investment portfolio against its benchmarks. The British Red Cross will not directly invest in shares in, or commercial paper issued by, companies with a significant interest in the trading of arms or in the manufacture of tobacco products.However, it is recognised that the ethical investment policy cannot be applied when investing in pooled money market or investment funds. 14 British Red Cross Trustees’ report and accounts 2011 15 Structure and governance Legal status The British Red Cross was founded in 1870 and incorporated by Royal Charter in 1908. A Supplemental Royal Charter took effect on 1 January 1998 an d this was revised by HM the Queen in Council on 17 July 2003. The governing instruments under which the British Red Cross operates comprise this revised charter, the standing orders and other policies agreed from time to time by its governing body, the board of trustees.The legal objects of the British Red Cross, as laid out in its revised Royal Charter, are to provide assistance to victims of armed conflicts and to work for the improvement of health, the prevention of disease and the prevention and alleviation of human suffering in the UK and throughout the world. Organisation The board of trustees comprises nine elected members and up to eight members co-opted by the board itself. Newly elected and appointed trustees join the board at the start of the calendar year in most instances. Their terms of office last for three years, and they can serve two consecutive threeyear terms, after which they must stand down from the board for at least one year. A nominations group oversees rec ruitment of co-opted trustees. The recruitment of elected trustees is conducted via a national electoral college of eight volunteer council chairs. The board of trustees ratifies the result.The finance and audit committee oversees the organisation’s financial transactions. This committee has been given specific responsibilities and makes relevant recommendations to the board. While the approval of policy is a matter for the board, that body works closely with the chief executive and his colleagues on the senior management team, which is charged with the implementation of policy. A wholly-owned trading subsidiary, Britcross Limited, supports the fundraising activities of the British Red Cross. The assets, liabilities and trading results of this company, which is incorporated in the UK, are consolidated into the financial statements.The British Red Cross has eight Overseas Branches in British Overseas Territories and these have also been included in the financial statements. Th e British Red Cross is a member of the International Red Cross and Red Crescent Movement, with volunteers and staff contributing to a number of initiatives in both the International Federation of Red Cross and Red Crescent Societies (Federation) and the International Committee of the Red Cross (ICRC). Volunteers carry out a wide range of activities, including responding to emergencies, first aid, delivering health and social care and humanitarian education programmes, supporting refugees and asylum seekers, and fundraising.Without them, we could not carry out this life-saving and lifechanging work. The British Red Cross has more than 320 charity shops across the UK documented management systems, processes and procedures. The system of internal control and risk management is designed to: > The finance and audit committee reviews risk and internal controls and receives regular reports from senior management. > The committee approves the annual risk-based internal audit plan, which cov ers major risks as identified by management and trustees. It receives internal audit reports, regular progress reports and risk updates. Internal audit reports identify areas for improvement in the internal control, risk and governance environment. gt; Senior management reviews key strategic and operational risks on a regular basis. They consider progress on mitigating actions, new and emerging risks, and opportunities. > Management identifies, evaluates and manages risks within their areas from planning to delivery of service. Progress is reported quarterly via Risk management Achievement of the charity’s aims and objectives entails taking risks. The system of internal control is designed to manage risk to a reasonable degree rather than to eliminate all risk of failure relating to achieving aims and objectives. The trustees are responsible for ensuring the charity has effective risk management and internal control systems in place.The board reviews significant risks and ens ures reasonable measures have been taken to manage risks. Senior management has responsibility for managing resources, monitoring performance, and establishing and maintaining effective internal control systems. This is supported by clearly > identify and prioritise the strategic and operational risks to the achievement of the charity’s aims and objectives; > evaluate the likelihood of those risks being realised and their potential impact; and > manage these risks efficiently, effectively and economically. The trustees are satisfied that appropriate internal control systems and risk management processes are in place.They consider that the following framework provides the charity with adequate measures to reduce the impact of identified risks: 16 British Red Cross Trustees’ report and accounts 2011 17 Independent auditors’ report to the trustees of British Red Cross divisional and departmental updates. This is analysed and reported to senior management on a regul ar basis. > Board sub-committees and management groups help identify, evaluate and manage risks relating to fundraising, investments, business continuity, health and safety, remuneration, major infrastructure and IT projects, and operational needs including health and social care, emergency response and the Olympics.Work in this area is continuing with an improvement plan to further enhance the effectiveness of risk management activities and ensure consistency in its application across the charity. The most significant risks to the charity include the impact of government policy including the spending review, fundraising, reputation, security and safety of staff and volunteers, safety of beneficiaries, workforce capacity and capability, management information, IT infrastructure and the challenges of operating major relief programmes. > prepared the accounts on a going concern basis. Financial statements are published on the organisation’s website (redcross. org. k) in accorda nce with legislation in the United Kingdom governing the preparation and dissemination of financial statements, which may vary from legislation in other jurisdictions. The trustees’ responsibilities also extend to the ongoing integrity of the financial statements contained therein. Trustees participated in a range of development activities during the year. From visits to British Red Cross areas, services and events, to external conferences, the British Red Cross ensures its board members are kept abreast of developments in the sector, as well as given the opportunity to broaden their skills and experiences to assist them in discharging their duties effectively.Trustees’ responsibilities The trustees prepare consolidated financial statements for each financial year. These give a true and fair view of the state of the British Red Cross and of the annual results. In preparing the financial statements, the trustees have: > selected suitable accounting policies and applied them consistently; > made judgements and estimates that are reasonable and prudent; > followed applicable accounting standards without any material departures; Public benefit The board of trustees has given regard to the legislative and regulatory requirements for disclosing how its charitable objectives (as set out in our Royal Charter) have provided benefit to the public.The board of trustees has complied with the duty set out in Section 4 of the Charities Act 2011, and that set out by the Office of the Scottish Charity Regulator in the Charities and Trustee Investment (Scotland) Act 2005. This report outlines how our achievements during 2011 have benefited the public, either directly or indirectly. On behalf of the trustees We have audited the financial statements of the British Red Cross Society for the year ended 31 December 2011 which comprise the Consolidated Statement of Financial Activities, the Consolidated Balance Sheets, the Consolidated Cash Flow Statement and the relat ed notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).This report is made solely to the charity’s trustees, as a body, in accordance with the Charities Act 2011 and the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. Those standards require us to comply with the Auditing Practices Board’s (APB’s) Ethical Standards for Auditors.Scope of the audit of the financial statements A description of the scope of an audit of financial statements is provided on the APB’s website at www. frc. org. uk/apb/ scope/private. cfm. Opinion on financial statements In our opinion the financial statements: > give a true and fair view of the state of the group’s and the parent charity’s affairs as at 31 December 2011 and of the group’s incoming resources and application of resources for the year then ended; > have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and > have been prepared in accordance with the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).Matters on which we are required to report by exception We have nothing to report in respect of the following matters where the Charities Act 2011 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion: > the information given in the Trustees’ Annual Report is inconsistent in any material respect with the financial statements; or James M. T. Cochrane Chairman of the board of trustees 28 March 2012 Respective responsibilities of trustees and auditor As explained more fully in the Trustees’ Responsibilities Statement (set out on page 18), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under section 144 of the Charities Act 2011 and report in accordance with regulations made under those Acts. Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). 18 British Red Cross Trustees’ report and accounts 2011 19 > proper and sufficien t accounting records have not been kept; or > the parent charitable company’s financial statements are not in agreement with the accounting records or returns; or > we have not received all the information and explanations we require for our audit.BDO LLP Statutory Auditor Epsom United Kingdom Date: 28 March 2012 BDO LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006. BDO LLP is a limited liability partnership registered in England and Wales (with registered number OC305127). Guei, 24, was one of thousands of refugees from conflict in the Ivory Coast who the Red Cross helped with water and other essentials when they reached Liberia 20 British Red Cross Trustees’ report and accounts 2011 21 Accounts for the year ended 31 December 2011 Summary of income and expenditure for the year ended 31 December 2011 Consolidated statement of financial activities for the year ended 31 December 2011 2011 Total ? m 2010 Total ? m Unrestricted Notes ? Incoming resources Incoming resources from generated funds Voluntary income Trading activities Investment income Total incoming resources from generated funds Incoming resources from charitable activities Emergency response and recovery Resilience Health and social care Supporting the Movement Total incoming resources from charitable activities Other incoming resources Miscellaneous income Net gains on disposal of tangible fixed assets Total incoming resources Resources expended Costs of generating funds Voluntary income Trading activities Total resources expended on generating funds Restricted ? m 2 Income ? 213. 8m ca re in co m e E an me d rg re en co c ve y r ? 1 ry es 5. po 5m ns e R es ili en ce ac tiv iti es so ci al 94. 4 26. 5 0. 3 121. 2 37. 1 37. 1 131. 5 26. 5 0. 3 158. 3 119. 9 24. 8 0. 6 145. 3 S M up ov po ? em rt . 9 en ing m t th O e in th ve er st an m d en t Tr ad in g H ea lth 3 3. 3 14. 7 21. 0 0. 4 39. 4 3. 7 0. 8 0. 6 8. 4 13. 5 7. 0 15. 5 21. 6 8. 8 52. 9 9 . 3 15. 3 25. 1 7. 9 57. 6 .5 m Vo lu nt ar y 5m 6m an d 1. ?2 ? 8 . 8 31 ?1 ?2 ?7 m 6. m 0. 6 2. 0 163. 2 50. 6 0. 6 2. 0 213. 8 1. 1 1. 7 205. 7 44. 6 23. 6 68. 2 28. 2 31. 6 39. 7 2. 0 101. 5 2. 6 4 172. 3 (9. 1) (9. 1) 9 14 (0. 3) (0. 9) (1. 6) (11. 9) 7 7 110. 4 98. 5 0. 9 0. 9 41. 7 7. 4 1. 6 7. 0 57. 7 58. 6 (8. 0) (8. 0) 0. 3 (7. 7) 45. 4 37. 7 45. 5 23. 6 69. 1 69. 9 39. 0 41. 3 9. 0 159. 2 2. 6 230. 9 (17. 1) (17. 1) (0. 3) (0. 6) (1. 6) (19. 6) 155. 8 136. 2 40. 3 23. 5 63. 8 46. 36. 3 41. 4 8. 3 132. 8 2. 6 199. 2 6. 5 6. 5 (0. 2) 1. 7 2. 0 10. 0 145. 8 155. 8 Expenditure ? 230. 9m Su ca pp re ? 2 or . 6 tin m g th G e ov M er ov na em nc en e co t st s E an me d rg re en co c ve y r ry es po ns e C in os co t o m fv e o lu nt ar y ac tiv iti es so ci al Costs of charitable activities Emergency response and recovery Resilience Health and social care Supporting the Movement Total resources expended on charitable activities Governance costs Total resources expended Net (ou tgoing) / incoming resources before transfers Transfers between funds Net (outgoing) / incoming resources before recognised gains and losses Losses on urrent asset investments (Losses) / gains on fixed asset investments Actuarial (losses) / gains on defined benefit pension schemes Net movement in funds Total funds – 1 January Total funds – 31 December All the activities relate to continuing operations. R es ili en ce Tr ad in g 5m 6m 9m 9m 3m H ea lth ? 4 1. ?9 an d ?4 ?2 ?6 ?3 m 5. 3. 9. 7 22 British Red Cross Trustees’ report and accounts 2011 23 Consolidated balance sheet as at 31 December 2011 2011 ? m 64. 4 49. 1 113. 5 Current assets Stocks Debtors Investments Cash at bank and in hand 4. 2 30. 9 6. 6 4. 0 45. 7 Current liabilities Creditors: amounts falling due within one year Net current assets Total assets less current liabilities Creditors: amounts falling due in more than one year Provision for liabilities and charges Net assets before pension scheme s urplus Defined benefit pension scheme surplus Net assets 14 7 (20. ) 25. 7 139. 2 (0. 3) (3. 4) 135. 5 0. 7 136. 2 2010 ? m 63. 8 58. 0 121. 8 Consolidated cash flow statement for the year ended 31 December 2011 Notes Net cash (outflow) / inflow from operating activities (see below) Capital expenditure and financial investment 16 2011 ? m (13. 7) 3. 0 (10. 7) Decrease in current asset investments Decrease in cash 17 4. 3 (6. 4) 2010 ? m 8. 4 (19. 4) (11. 0) 9. 7 (1. 3) Notes Fixed assets Tangible fixed assets Investments 8 9 10 9 3. 3 29. 0 11. 2 10. 4 53. 9 Reconciliation of net incoming resources to net cash outflow from operating activities Net (outgoing) / incoming resources Depreciation charge Net gains n disposal of tangible fixed assets Increase in stocks Increase in debtors Increase in creditors Increase / (decrease) in provisions for liabilities and charges Net charges for defined benefit pension scheme Net cash (outflow) / inflow from operating activities Reconciliation of net funds to movement in short-term funds less borrowing Decrease in cash Decrease in current asset investments (6. 4) (4. 3) (10. 7) Losses on current asset investments (0. 3) (11. 0) Net short-term funds less borrowing at 1 January Net short-term funds less borrowing at 31 December 17 21. 3 10. 3 (1. 3) (9. 7) (11. 0) (0. 2) (11. 2) 32. 5 21. 3 (17. 1) 6. 7 (2. 0) (0. 9) (1. 9) 2. 6 0. 1 (1. 2) (13. 7) 6. 5 6. 5 (1. 7) (0. 4) (1. 5) 2. 0 (2. 2) (0. 8) 8. 4 11 (17. 4) 36. 5 158. 3 (0. 3) (3. 3) 154. 7 1. 1 155. 8 12 Funds: Restricted funds Unrestricted funds tangible fixed assets Defined benefit pension scheme fund Free available reserves Unrestricted funds Total funds 7 7 37. 7 56. 0. 7 41. 4 98. 5 136. 2 45. 4 54. 6 1. 1 54. 7 110. 4 155. 8 The accompanying notes form an integral part of these consolidated financial statements. The British Red Cross has not prepared a separate balance sheet for the charity as this is not considered to be materially different to the consolidated balance sheet. For and on behalf of the British Red Cross, James Cochrane Chairman, board of trustees 28 March 2012 David Howell Chairman, finance and audit committee 28 March 2012 24 British Red Cross Trustees’ report and accounts 2011 25 Notes to the consolidated financial statements for the year ended 31 December 2011 1. Accounting policies a) Scope and basis of the financial statements The consolidated financial statements have been prepared under the historical cost convention, as modified by the revaluation of investments at market value, and are in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (Revised 2005) (‘the SORP’), applicable accounting standards in the United Kingdom and the reporting requirements of the Charities Act 2011. The results and balance sheet of the British Red Cross’ subsidiary, Britcross Limited, have been consolidated on a line by line basis. Britcross Limited makes up accounts to 31 D ecember. Separate statements of financial activities and balance sheet have not been presented for the charity alone as these are not considered to be materially different from the consolidated statement of financial activities and consolidated balance sheet.The financial statements incorporate the results of all material activities overseas where the British Red Cross has operational responsibility. The results and net assets of Red Cross operations in eight British Overseas Branches have been included in the financial statements. (b) Fund accounting General unrestricted funds are available for use at the discretion of the trustees in furtherance of the general charitable objectives. A pension reserve is included within unrestricted funds to reflect the pension surplus. Restricted funds are donated for either a particular area or purpose, the use of which is restricted to that area or purpose. Such donations are principally for international purposes. c) Incoming resources All inco me is accounted for when the British Red Cross has entitlement to the funds, the amount can be quantified and there is certainty of receipt. Where income is received in advance of providing goods and/or services, it is deferred until the British Red Cross becomes entitled to that income. Unless there is evidence of uncertainty of receipt, residuary legacies are recognised from the date of probate where a reliable estimate of income can be made. Income from will or reversionary trusts is not recognised until the life interest has passed away. Income from pecuniary legacies is recognised upon notification. Disasters Emergency Committee (DEC) appeal income is recognised to the extent that resources have been committed on programmes funded through the DEC appeals.Gifts donated for resale are included as income when they are sold. Donated assets and services are included at the value to the British Red Cross where this can be reliably quantified. Donated services from our volunteers are not included within the financial statements. (d) Resources expended and basis of allocation of cost All expenditure is accounted for on an accruals basis. Direct costs are those specifically related to producing the output of an activity, for example the costs incurred in direct contact with beneficiaries. Support costs are those which provide indirect support to front-line output provision – examples are central finance, human resources and management information services.Support costs not attributable to a single activity have been allocated on a basis consistent with identified cost drivers for that cost category such as staff head count, floor space and expenditure. Governance costs relate to the direct running of the charity, allowing the charity to operate and generate the information required for public accountability. They include the costs of subscriptions related to membership of the International Red Cross and Red Crescent Movement, as well as the costs of trustee meetings and internal and external audits. (e) Tangible fixed assets and depreciation All tangible fixed assets costing more than ? 1,000 are capitalised and included at cost, including any incidental expenses of acquisition and irrecoverable VAT.Depreciation is provided on a straight-line basis over their useful economic lives as follows: Freehold properties Leasehold properties > Shop premises > Other premises Freehold premises improvements Leasehold premises improvements Ambulances Other vehicles Equipment and furniture Computer equipment and software Freehold land Assets in course of construction 50 years the shorter of the term of the lease and five years the shorter of the term of the lease and 50 years ten years the shorter of the term of the lease and ten years seven years five years five years between one and three years nil nil (f) Pensions The defined benefit pension scheme current service costs, together with the scheme interest cost less the expected return on the sche me assets for the year, are charged to the relevant expenditure heading within the consolidated statement of financial activities in line with the salary costs of the related employees. The defined benefit scheme assets are measured at fair value at the balance sheet date.Scheme liabilities are measured on an actuarial basis at the balance sheet date using the projected unit method and discounted at a rate equivalent to the current rate of return on a high-quality corporate bond of equivalent term to the scheme liabilities. The change in value of assets and liabilities arising from asset valuation, changes in benefits, actuarial assumptions, or change in the level of deficit attributable to members is recognised in the consolidated statement of financial activities within actuarial gains/losses on defined benefit pension schemes. The resulting defined benefit asset or liability is presented separately on the face of the balance sheet.The British Red Cross recognises assets for its d efined benefit pension schemes to the extent that they are considered recoverable with reference to expected future current service costs for active scheme members. Pension costs in respect of defined contribution schemes are charged to the consolidated statement of financial activities for the period in which they are payable. (g) Investments Investments are stated at market value at the balance sheet date and the consolidated statement of financial activities shows net investment gains and losses arising from revaluation of the investment portfolio and disposals during the year. (h) Stocks Stocks are stated at the lower of cost and net realisable value. Provision is made for obsolete, slow-moving or defective stock where appropriate.Items donated for resale and distribution are not included in the financial statements until they are sold or distributed. Emergency stocks held for disaster response are transferred from stock to resources expended when issued from the warehouse. (i) Value added tax Irrecoverable value added tax is allocated to the category of expenditure to which it relates. (j) Provisions Provisions are recognised when the British Red Cross has a legal or constructive financial obligation, that can be reliably estimated and for which there is an expectation that payment will be made. (k) Operating leases Rentals under operating leases are charged on a straightline basis over the lease terms, even if the payments are not made on such a basis.Benefits received and receivable as an incentive to sign an operating lease are, similarly, spread on a straight-line basis over the lease term, except where the period to the review date on which the rent is first expected to be adjusted to the prevailing market rate is shorter than the full lease term, in which case the shorter period is used. (l) Foreign currencies The British Red Cross uses forward exchange contracts to hedge some of its known foreign exchange exposure. Transactions in foreign currencie s are recorded at the rate of exchange prevailing at the date of the transaction, except where a forward contract is in place, in which case the rate specified in the contract is used.Monetary assets and liabilities are translated into sterling at the exchange rate ruling on the balance sheet date, except where a forward contract is in place, in which case the relevant asset/liability is translated at the rate contained in the contract. Foreign exchange gains are recognised as other income and foreign exchange losses are recognised in the consolidated statement of financial activities within the relevant charitable activity expenditure for the period in which they are incurred. 26 British Red Cross Trustees’ report and accounts 2011 27 Notes to the consolidated financial statements for the year ended 31 December 2011 2. Voluntary income Unrestricted ? Regular giving Public donations, appeals and fundraising Service donations Gift aid Legacies Disasters Emergency Committee app eals Grants Total 41. 9 19. 0 2. 4 12. 3 18. 8 94. 4 Restricted ? m 26. 0 0. 1 1. 8 0. 9 8. 3 37. 1 2011 Unrestricted Total ? m 41. 9 45. 0 2. 5 14. 1 19. 7 8. 3 131. 5 34. 6 17. 6 2. 4 10. 5 21. 5 86. 6 Restricted ? m 20. 7 0. 1 1. 8 0. 6 8. 4 1. 7 33. 3 2010 Total 34. 6 38. 3 2. 5 12. 3 22. 1 8. 4 1. 7 119. 9 Costs of generating funds Voluntary income Trading activities 44. 3 22. 9 67. 2 Charitable activities Emergency response and recovery UK International 23. 1 44. 6 67. 7 Resilience UK International 25. 8 10. 8 36. 6 2011 Total ? m 3. 9 3. 1 7. 0 14. 9 0. 6 15. 5 6. 9 14. 7 21. 6 8. 8 52. 9 2010 Total ? m 3. 0 6. 3 9. 3 Governance costs 0. 2 0. 0. 8 Health and social care Medical equipment services Care and support programmes 0. 3 3. 5 3. 8 Supporting the Movement Total 7. 2 15. 7 14. 7 14. 7 6. 6 11. 2 17. 8 1. 6 37. 2 0. 6 0. 5 1. 1 0. 3 3. 3 3. 6 6. 2 17. 2 14. 0 0. 2 14. 2 10. 7 10. 8 21. 5 1. 7 40. 4 14. 6 0. 7 15. 3 11. 0 14. 1 25. 1 7. 9 57. 6 Total 220. 6 10. 3 230. 9 1 99. 2 Subscriptions to Federation Staff Fees to auditors for audit of financial statements Fees to auditors for other services Other 1. 9 0. 3 0. 1 0. 2 2. 5 0. 1 0. 1 1. 9 0. 3 0. 1 0. 3 2. 6 1. 6 0. 6 0. 1 0. 3 2. 6 Health and social care Medical equipment services Care and support programmes 11. 8 25. 9 37. Supporting the Movement 8. 9 150. 9 0. 9 2. 7 3. 6 0. 1 8. 3 12. 7 28. 6 41. 3 9. 0 159. 2 16. 2 25. 2 41. 4 8. 3 132. 8 2. 1 0. 3 2. 4 27. 9 11. 1 39. 0 25. 2 11. 1 36. 3 1. 4 0. 8 2. 2 24. 5 45. 4 69. 9 20. 7 26. 1 46. 8 1. 2 0. 7 1. 9 45. 5 23. 6 69. 1 40. 3 23. 5 63. 8 4. Resources expended Direct costs ? m Support costs ? m 2011 Total ? m 2010 Total ? m Legacy income is not recognised until the British Red Cross has entitlement to the funds, the amount can be quantified and there is certainty of receipt. The estimated value of legacies, which have been notified but not recognised at 31 December 2011, was ? 7. 4 million (2010: ? 9. 2 million) of which ? . 4 million (2010: ? 6. 6 million) are assets bequeathed to the British Red Cross, but subject to life tenancy. Disasters Emergency Committee (DEC) appeal income is recognised to the extent that resources have been committed on programmes funded through the DEC appeals. Subject to our agreed allocation, the value of DEC appeal income not drawn down or accrued for at 31 December 2011 was ? 2. 6 million (2010: ? 5. 5million). 3. Incoming resources from charitable activities Grants ? m Emergency response and recovery UK International 0. 8 3. 1 3. 9 Resilience UK International Other ? m 3. 1 3. 1 Grants ? m 0. 2 6. 1 6. 3 Other ? m 2. 8 0. 2 3. 0 Supporting the Movement’ grant income is mainly from the Department for International Development (DFID). ?1. 2 million (2010: ? 1. 1 million) was received as part of our Partnership Programme Agreement (replacing the Strategic Framework Agreement), which provides core funding for our international work to strengthen further the effectiveness of the Intern ational Red Cross and Red Crescent Movement as a key pillar of the international humanitarian system. ?6. 0 million (2010: ? 5. 1 million) was received as part of our Institutional Strategy agreement with the International Federation of Red Cross and Red Crescent Societies (IFRC), which provides funding for their programmes and operations.The charity v has supported our youth volunteering, Future Jobs Fund and National Citizen Service activities. The income for 2011 is ? 187,000 (2010: ? 90,000). The basis of allocation of support costs is described in note 1(d) and further analysis is provided in note 5. Our total resources expended includes irrecoverable VAT of ? 2. 9m (2010: ? 2. 1m). Included under 2011 direct costs are grants to the International Federation of Red Cross and Red Crescent Societies (IFRC) and International Committee of the Red Cross (ICRC) of ? 20. 1 million (2010: ? 19. 5 million) and grants to other National Societies of ? 22. 2 million (2010: ? 6. 6 million). 28 British Red Cross Trustees’ report and accounts 2011 29Notes to the consolidated financial statements for the year ended 31 December 2011 5. Support costs by activity Cost of generating funds Emergency response Supporting and Health and the recovery Resilience social care Movement Governance 2011 Total 2010 Total 7. Funds Balance 1 January 2011 Net investment gain / Expenditure (losses) Actuarial losses on defined benefit pension Balance 31 December Transfers 2011 ?m ?m ?m ?m ?m ?m ?m 2. 6 3. 7 3. 6 0. 4 ?m 2. 4 3. 6 Total UK restricted funds Total unrestricted funds ?m Income ?m ?m ?m ?m ?m ?m Finance Human resources and central facilities Management information services Central management Total 0. 8 0. 6 0. 4 0. 1 1. 9 0. 9 0. 6 0. 6 0. 1 2. 0. 5 0. 9 0. 9 0. 1 2. 4 0. 4 1. 6 1. 5 0. 1 3. 6 0. 1 0. 1 0. 1 0. 1 110. 4 163. 2 (172. 3) (1. 2) (1. 6) – 98. 5 17. 1 9. 0 13. 3 22. 3 6. 0 45. 4 155. 8 3. 8 4. 9 14. 4 26. 9 46. 2 0. 6 50. 6 213. 8 (6. 8) (7. 2) (14. 2) (2 7. 4) (48. 8) (3. 0) (58. 6) (230. 9) 0. 1 0. 2 0. 2 0. 3 (0. 9) (1. 6) (0. 5) (0. 5) 0. 5 – 14. 2 6. 7 0. 2 12. 5 19. 4 4. 1 37. 7 136. 2 3. 4 0. 4 9. 8 Haiti earthquake Japan Other international restricted funds Total international restricted funds Disaster Fund Total restricted funds Total funds 10. 3 Support costs have been allocated on the basis of the accounting policy set out in note 1 (d). 6. Trading subsidiaryBritcross Limited, the British Red Cross’ wholly owned trading subsidiary incorporated in the United Kingdom, engages in the sale of cards and gifts as well as corporate sponsorship in aid of the British Red Cross. The turnover and expenditure included within trading activities are: 2011 ? m Turnover Expenditure Net income donated to British Red Cross The assets and liabilities of Britcross Limited consolidated within the balance sheet are: Current assets Current liabilities Net assets 1. 4 (0. 9) 0. 5 2011 ? m 0. 8 (0. 8) 2010 ? m 1. 4 (0. 9) 0. 5 2010 ? m 0. 7 (0. 7) – Restricted funds Expenditure plans have been agreed for all material restricted funds. Funds are held in appropriate asset categories in accordance with planned usage. UK restricted funds UK restricted funds include: > ? million of properties and other tangible fixed assets held for restricted purposes > a variety of local, national and European funding sources to deliver projects over the next 2-3 years > legacies with a geographical and/or service restriction. The balance of UK restricted funds is held for the provision of locally agreed services. International restricted funds Significant programmes of work are planned for the disbursement of international restricted fund balances as at 31 December 2011. Other international restricted funds include: > ? 2. 4 million of stock for international programmes > ? 1. 5 million represented by net assets of the Overseas Branches. Disaster Fund The Disaster Fund allows us to prepare for and respond to humanitarian d isasters abroad and in the UK.We fundraise specifically for the Disaster Fund and, as stated on emergency appeal materials, it can also contain funds donated to emergency appeals where we raise more than can be reasonably and efficiently spent on that specific response. 30 British Red Cross Trustees’ report and accounts 2011 31 Notes to the consolidated financial statements for the year ended 31 December 2011 8. Tangible fixed assets Freehold property ? m 45. 9 0. 1 2. 5 (0. 5) 48. 0 Vehicles, Assets in the Leasehold equipment course of property and furniture construction ? m ? m ? m 34. 2 0. 1 (0. 5) 33. 8 41. 2 0. 3 3. 5 (1. 1) 43. 9 0. 6 (0. 5) 2. 0 2. 1 Total ? m 121. 9 8. 0 (2. 1) 127. 8 9. InvestmentsFixed assets investments Market value – 1 January 2011 Additions at cost Disposals at market value Net investment losses in the year Market value – 31 December 2011 Cost – 31 December 2011 Total ? m 58. 0 3. 0 (11. 3) (0. 6) 49. 1 47. 1 Cost At 1 Januar y 2011 Completions Additions Disposals At 31 December 2011 Accumulated depreciation At 1 January 2011 Charge Disposals At 31 December 2011 Net book value At 31 December 2011 At 31 December 2010 13. 1 1. 8 (0. 2) 14. 7 11. 6 1. 1 (0. 2) 12. 5 33. 4 3. 8 (1. 0) 36. 2 – 58. 1 6. 7 (1. 4) 63. 4 The portfolio consists of the following: UK equities Overseas equities UK fixed income Market value 2011 ? m 7. 8 5. 9 35. 4 49. 1 Per cent of Market value 2011 2010 portfolio ? m 16% 12% 72% 86. 0 6. 3 43. 1 58. 0 Per cent of 2010 portfolio 15% 11% 74% 33. 3 32. 8 21. 3 22. 6 7. 7 7. 8 . 1 0. 6 64. 4 63. 8 The following investments represented more than 5 per cent of the value of the portfolio at 31 December 2011 Lazard Thematic Global Institutional Share Class Legal & General CAF UK Equitrack Black Rock Ultra Short Bond Fund Number of units 67,350 12,988,700 287,196 Market value ? m 5. 9 7. 5 35. 4 Per cent of portfolio 12% 15% 72% Current asset investments Royal Bank of Scotland Global Treasury Funds plc BlackRock – Institutional Sterling Liquidity Fund 2011 ? m 6. 2 6. 2 2010 ? m 4. 1 1. 0 5. 1 5. 4 0. 7 11. 2 Deposits Investment property in the UK Total 0. 4 6. 6 32 British Red Cross Trustees’ report and accounts 2011 33Notes to the consolidated financial statements for the year ended 31 December 2011 10. Debtors 2011 ? m Trade debtors Accrued income Other debtors Prepayments Tax recoverable Legacies receivable Total 4. 6 6. 9 1. 0 3. 5 4. 4 10. 5 30. 9 2010 ? m 6. 5 4. 7 0. 4 3. 3 4. 0 10. 1 29. 0 At 31 December 2011 Amounts expected to be incurred: – within one year – beyond one year 1. 1 1. 1 1. 3 1. 0 2. 3 2. 4 1. 0 3. 4 1. 1 2. 3 3. 4 At 1 January 2011 Payments during the year Increase in provision 12. Provisions for liabilities and charges Rehabilitation Leasehold commitments dilapidations ? m ? m 1. 2 (1. 2) 1. 1 2. 1 (1. 5) 1. 7 Total ? m 3. 3 (2. 7) 2. 8 All amounts shown under debtors fall due for payment within one year. 11 .Creditors: amounts falling due within one year 2011 ? m Trade creditors Accruals Other creditors Deferred income Taxes and social security costs Total 3. 3 12. 0 1. 2 1. 9 1. 6 20. 0 2010 ? m 2. 1 10. 9 1. 1 2. 0 1. 3 17. 4 The provision for rehabilitation commitments as at 31 December 2011 includes amounts committed in Haiti for livelihood grants. Leasehold dilapidations relate to properties where the British Red Cross has a legal responsibility as tenant for such costs. 13. Staff emoluments and trustee expenses Total staff emoluments (including casual staff) for the year were as follows: Salary costs National insurance costs Pensions costs 2011 ? m 68. 7 5. 1. 0 75. 6 2010 ? m 63. 0 5. 4 1. 2 69. 6 Movements in deferred income during the year were as follows: At 1 January Income recognised during the year Income deferred during the year At 31 December 2011 ? m 2. 0 (2. 0) 1. 9 1. 9 2010 ? m 2. 6 (2. 6) 2. 0 2. 0 The number of employees whose emoluments, as defined for taxation pu rposes (basic pay, vehicle and medical insurance benefits), amounted to over ? 60,000 in the year were as follows: ? 60,001 – ? 70,000 ? 70,001 – ? 80,000 ? 80,001 – ? 90,000 ? 90,001 – ? 100,000 ? 100,001 – ? 110,000 ? 110,001 – ? 120,000 ? 170,001 – ? 180,000 ? 180,001 – ? 190,000 2011 6 6 3 5 1 2 1 2010 8 6 5 2 1 1 1 –Five (2010: five) of the above employees have retirement benefits accruing to them under defined benefit pension schemes. The total cost of the contributions to these defined benefit schemes made by the British Red Cross for these employees was ? 106,000 (2010: ? 94,000). Thirteen (2010: fourteen) of the above employees are members of a defined contribution scheme. The total cost of the contributions to this scheme made by the British Red Cross for these employees was ? 81,000 (2010: ? 61,000). 34 British Red Cross Trustees’ report and accounts 2011 35 Notes to the consolidated financial statement s for the year ended 31 December 2011 13. Staff emoluments and trustee expenses (continued)The average number of full-time equivalent staff employed by the British Red Cross during the year was as follows: In the UK Fundraising Retail UK services First aid services International services Other Overseas International services Total employed by FTE Total employed by headcount The average number of volunteers working for the British Red Cross during the year was as follows: In the UK Fundraising Retail UK services First aid services International services Total Trustees’ expenses: Expenses incurred by trustees and reimbursed by the British Red Cross Expenses incurred by the British Red Cross on behalf of trustees Trustees’ indemnity insurance cover cost 2011 171 547 1,475 405 72 280 65 3,015 3,547 2010 147 544 1,417 379 66 249 54 2,856 3,364 14. PensionsNew British Red Cross staff are entitled to join either the Pensions Trust’s Unitised Ethical Plan or the Pension s Trust’s Flexible Retirement Plan. Staff had previously been entitled to join the British Red Cross Pension Fund (â€Å"UK Office scheme†), Scottish Branch British Red Cross Society Retirement Benefits Scheme (â€Å"Scottish scheme†) or the Pensions Trust’s Growth Plan. These three schemes are all closed to new entrants. UK Office and Scottish defined benefit pension schemes The assets of these pension schemes are held in separate trustee-administered funds. The schemes are subject to triennial valuations with the last full valuation being carried out as at 31 December 2010 for the UK Office scheme and 1 January 2009 for the Scottish scheme.These valuations were updated at 31 December 2010 and 2011 by independent actuaries on a Financial Reporting Standard 17 – Retirement Benefits (FRS 17) b

Diagnosing Malaria †Case Study

Diagnosing Malaria – Case Study Free Online Research Papers Diagnosing malaria can be missed when there is a significant time lag from exposure and negative initial tests. As clinicians we must always consider the diagnosis in the appropriate clinical setting as a missed diagnosis can potentially result in serious consequences. A 27 year old female student from Nigeria presented with a two day history of headaches, mild photophobia, sweats and fever. She arrived from Nigeria eight months previously and had not been back since. On admission she was unwell with a temperature of 38.5?C, pulse 110/min but otherwise haemodynamically stable. Examination revealed a soft ejection systolic murmur and signs of meningism, but her neurological assessment was otherwise entirely normal. Her initial investigations showed a haemoglobin level of 11.8g/dl, white cell count 3.9109/l, lymphocytes 0.5109/l, platelets 118109/l, C-reactive protein 121mg/l; urea and electrolytes and liver function tests were normal. She was commenced on ceftriaxone 2g daily with a presumptive diagnosis of meningitis. She had a normal CT head, which was followed by a normal lumbar puncture. Two sets of blood cultures and a mid-stream urine sample had no growth after 48 hours. The initial admission pyrexic thick and thin blood film and malarial antigen test (Optimal, DiaMed) were negative. She improved initially with antibiotics and intravenous fluids. 24 hours into her admission, having been reviewed by a number of senior doctors, her working diagnosis was changed to one of a viral illness and plans were made for her discharge. Malaria was felt to be unlikely given that not only was she eight months post exposure for malaria, her blood film and antigen test were negative. However, on the day of discharge she was found to spike a temperature of 38?C and remained thrombocytopenic (108109/l). It was decided that in view of her origin (Nigeria) and the fact that she remained thrombocytopenic, malaria still needed to be considered. Even though a thick and thin blood film and malarial antigen test (Optimal, DiaMed) were negative, we felt three negative blood films were needed before excluding malaria and labelling her as a patient with a viral illness. Interestingly a repeat blood film showed malarial parasitaemia of 5% Plasmodium falciparum [Figure 1]. Her haemoglobin dropped to 9g/dl and platelets dropped to 93109/l over the next two days, which then recovered. She was treated with intravenous quinine (10mg/kg) for 48hrs and converted to oral quinine for seven days followed by three tablets of oral pyrimethamine with sulfadoxine (Fansidar). She was discharged home with a negative parasitaemia. Comment The Office of National Statistics reports increasing international travel in our population with 25 million visitors to the UK and 61 million trips abroad in 2003. According to the Health Protection Agency (HPA) there were 1722 cases of malaria in the UK in 2003, 78% were Plasmodium falciparum, all of which were diagnosed within five months of arrival in the UK. Their statistics also show that 59% of malarial cases in UK are from those of African ethnicity, and patients who were infected in Nigeria contribute one third of all Plasmodium falciparum cases in UK and 2 out of 16 deaths in 2003. Immunity to malaria is acquired slowly, is incomplete and on leaving the infectious environment falls over about 1-2 years. Those who have been out of exposure for greater than 1 year or been born in UK are classed as non-immune. These individuals if exposed usually develop malaria within one month of leaving the endemic area. In contrast those who are from endemic areas and arrive in the UK as an immigrant, visitor or student (our patient) are classed as semi-immune. In these individuals and those who have taken malaria prophylaxis, incubation can be significantly prolonged, and may have milder symptoms. In those countries with high transmission rates, severe disease is usually a disease of the young (1 month to 5 years) or non-immune adults (vast majority of travellers to endemic areas). Children in areas of high transmission often show tolerability of the parasites due to constant parasitaemia without signs of disease, and paradoxically those living in low transmission areas have high clinical disease burden 1. Reviewing the HPA statistics, of the 1722 cases reported in 2003, 52% were visiting family and friends in their country of origin and probably non-immune as they had been born or lived in the UK for some time, 22% were from endemic areas (immigrants, visitors, students), and 26% were almost certainly non-immune (business travel, holiday, expatriates). Diagnosis of malaria in the 22% group, who arrive from an endemic area and are semi-immune, is often difficult because they can present late with clinical malaria, as demonstrated with our patient being in the UK for eight months prior to presentation. Our case was notable in that our patient had an initial negative microscopy and malaria antigen test. The latter is a new method for detecting malaria. It is a rapid dipstick immunoassay that detects circulating antigens of either histidine rich protein-2 of falciparum (HRP-2f) or plasmodium lactate dehydrogenase (pLDH). These are near-patient testing kits that have recently been developed to ease and speed up diagnosis, particularly in places that do not have access to microscopes or trained laboratory staff. The malarial antigen test Optimal (DiaMed) used in this case detects presence of pLDH. This assay can detect parasitaemia levels of 100-200 parasites per ?L of blood, equivalent to 0.002% 2 and has been found to have a sensitivity of 95.3% and a specificity of 100% for Plasmodium falciparum 3. However, a meta-analysis of ten popular brands showed that HRP-2 was more accurate than the pLDH tests 4. Though quick to use and easy to read they are not as accurate nor as good at dete cting species as microscopy using thick and thin films, hence why microscopy remains the method of choice. We believe most general physicians would have felt that on initial presentation our patient was unlikely to have malaria. She presented with non-specific symptoms and signs of meningism; over eight months had elapsed since her return from Nigeria and lastly initial investigations were negative for malaria. Many might have put her presentation down to a viral illness, though she had the characteristic lymphopenia and thrombocytopenia for malaria (sensitivity for thrombocytopenia in those with malaria is 60%, and specificity is 95%) 5. It is noteworthy however that a study in Nigeria found that headache, fever, chills and rigors were the commonest malaria symptoms in adults6. Further, a fact that we all forget is that the HPA advises us to consider malaria in a patient who has been potentially exposed up to 12 months. Finally if the clinical suspicion for malaria is high, three sets of malarial blood films must be taken before suggesting a negative result – easily forgotten by clinicians. In conclusion we would like to reinforce to all clinicians the advice by the Health Protection Agency that it is important to consider malaria due to Plasmodium falciparum as a differential in those who have had malaria exposure in the last 12 months and to always take three blood films if there is any clinical suspicion to make a diagnosis of malaria. Figure 1: Patients blood film showing malarial parasites References: 1. Reyburn H, Mbatia R, Drakeley C, Bruce J, Carneiro I, Olomi R, Cox J, Nkya WMMM, Lemnge M, Greenwood BM, Riley EM Association of Transmission Intensity and Age With Clinical Manifestations and Case Fatality of Severe Plasmodium falciparum Malaria Journal of American Medical Association 2005; 293:1461-1470 2. Palmer CJ, Lindo JF, Klaskala WI, Quesada JA, Kaminsky R, Baum MK, Ager AL Evaluation of the OptiMAL Test for Rapid Diagnosis of Plasmodium vivax and Plasmodium falciparum Malaria Journal of Clinical Microbiology 1998; Jan: 203-206 3. Kolaczinski J, Mohammed N, Ali I, Ali M, Khan N, Ezard N, Rowland M Comparison of the OptiMAL rapid antigen test with field microscopy for the detection of Plasmodium vivax and P. falciparum: considerations for the application of the rapid test in Afghanistan Annals of Tropical Medicine and Parasitology 2004; 98(1): 15-20 4. Marx A, Pewsner D, Egger M, Nuesch R, Bucher HC, Genton B, Hatz C, Juni P Meta-analysis: accuracy of rapid tests for malaria in travelers returning from endemic areas Annals of Internal Medicine 2005; 142(10): 836-46 5. DAcremont V, Landry P, Mueller I, Pecoud A, Genton B Clinical and laboratory predictors of imported malaria in an outpatient setting: an aid to medical decision making in returning travelers with fever American Journal of Tropical Medicine and Hygiene 2002, 66: 481-486 6. Harrison NE, Odunukwe NN, Ijoma CK, Mafe AG Current clinical presentation of malaria in Enugu, Nigeria Nigerian Postgraduate Medicine J. 2004; 11(4): 240-5 Research Papers on Diagnosing Malaria - Case StudyPersonal Experience with Teen PregnancyStandardized TestingResearch Process Part OneWhere Wild and West MeetLifes What IfsThe Relationship Between Delinquency and Drug UseEffects of Television Violence on ChildrenRelationship between Media Coverage and Social and19 Century Society: A Deeply Divided EraMarketing of Lifeboy Soap A Unilever Product

Political and social effects that shaped the 60s generation essays

Political and social effects that shaped the 60s generation essays Massive black rebellions, constant strikes, gigantic anti-war demonstrations, draft resistance, Cuba, Vietnam, Algeria, a cultural revolution of seven hundred million Chinese, occupations, red power, the rising of women, disobedience and sabotage, communes they were thought of as being pot smoking, freeloading vagabonds, who were trying to save the world. As this small pocket of teenage rebellion rose out of the suburbs, inner cities, and countrysides, there was a general feeling that the hippies were a product of drugs, and rock music; this generalization could have never been more wrong. The hippie counterculture was more than just a product of drugs and music, but a result of the change that was sweeping the entire western world. These changes were brought about by various events in both the fifties and the sixties, such as: the end of the "Golden Years" of the fifties, the changing economical state from the fifties to the sixties, the Black Panther Party, women moving into the w ork force, the assassinations of Martin Luther King Jr. and John F. Kennedy Jr., the war in Vietnam, the Kent State protest, and finally the Woodstock festival. The electric subcurrent of the fifties was, above all, rocknroll, the live wire that linked bedazzled teenagers around the nation, and quickly around the world, into the common enterprise of being young. Rock was rough, raw, insistent, especially by comparison with the music it replaced; it whooped and groaned, shook, rattled, and rolled. Rock was clamor, the noise of youth submerged by order and prosperity, now frantically clawing their way out. The winds of change began to sweep across America in...

Formal Charge Definition in Chemistry

Formal Charge Definition in Chemistry Formal charge of FC is the difference between the number of valence electrons of each atom and the number of electrons the atom is associated with. Formal charge assumes any shared electrons are equally shared between the two bonded atoms.Formal charge is calculated using the equation:FC eV - eN - eB/2 whereeV number of valence electrons of the atom as if it were isolated from the moleculeeN number of unbound valence electrons on the atom in the moleculeeB number of electrons shared by the bonds to other atoms in the molecule Formal Charge Example Calculation For example, carbon dioxide or CO2 is a neutral molecule that has 16 valence electrons. There are three different ways to draw the Lewis structure for the molecule to determine formal charge: The carbon atom may be joined to both oxygen atom via double bonds (carbon 0, oxygen 0, formal charge 0)The carbon atom may have a single bond with one oxygen atom and a double bond to the other oxygen atom (carbon 1, oxygen-double 0, oxygen-single -1, formal charge 0)The carbon atom may be joined to each oxygen atom via single bonds (carbon 2, oxygens -1 each, formal charge 0) Each possibility results in a formal charge of zero, but the first choice is the best one because it predicts no charge in the molecule. This is more stable and thus is most likely. See how to calculate formal charge with another  example problem. Formal Charge Key Takeaways Formal charge (FC) is the electric charge of an atom in a molecule.It is calculated as the number of valence electrons minus half the number of electrons shared in a bond minus the number of electrons not bound in the molecule.Formal charge is used to estimate the way electric charge is distributed in a molecule.

ATOD Personal Theoretical Paper Essay Example | Topics and Well Written Essays - 750 words

ATOD Personal Theoretical Paper - Essay Example As such, there is a need for prevention and treatment to avoid the condition to worsen and eventually, destroy certain parts of the body, such as the liver and kidney. Aside from its effects on a biological perspective, drug abuse also has a greater impact in the social and psychological aspects of the patient. And with this comes different perspectives interpreting the condition of drug abuse. The psychosocial aspect impacted by the condition has created several theories that allow the patient, the family and the society to understand the effects of such condition. Drug abuse is not something that affects the patient alone but it has a way of dragging the immediate circle of people that the patient is in contact with. It also extends to the people of the society since drug abuse has become a nationwide issue because of the number of cases that are reported. A recent popular approach to the study of drug abuse is the biopsychosocial approach. Compared to psychological approach, which sees drug abuse as a condition wherein the patient attaches itself to drug abuse to deal with personal needs and conflicts, the biological approach, which see drug abuse as a tendency of the body to crave for the dependency on the effects of the drugs abused, and social approach, which interprets drug abuse as something that is related to social conflicts and the need to belong, the biopsychosocial approach interprets drug abuse as a condition that combines and interrelates all three approaches. It does not deny or attempt to isolate the factors and the effects of drug abuse. It in fact seeks to understand how it creates a circular pattern that connects all three approaches. It is not a general approach to understanding drug abuse but is a specific approach that aims to see the different factors affecting all processes of the human mind and body. It may see m like a grand approach to understanding the condition and yes, it could be when interpreted wrongly. But

Social Information Processing Theory Essay Example | Topics and Well Written Essays - 1000 words

Social Information Processing Theory - Essay Example Media-Richness Theory agrees with Social Presence Theory because it classifies CMC as incapable of expressing rich verbal and non-verbal cues. Walther differs in opinion to these theories because he believes that, as long as sufficient social messages are exchanged and subsequent relational growth is attained, CMC can also produce close relationships. Walther proposes the Social Information Processing Theory which states that through CMC, people exchange interpersonal information, form impressions, and decide how to use these impressions to form or not form close interpersonal relationships. Social Information Processing Theory helps understand how I formed close relationships with people in my G+ communities, specifically Elena and Hermie. I have recently been active in G+ communities, especially those involved in health and fitness. Walther is right to say that even if CMC does not present exactly the same cues as face-to-face communication, online users compensate by using cues th at are available to them. Cues refer to a wide range of verbal and non-verbal impressions that are not always directly stated but rather personally observed. Impression formation, according to Social Information Processing Theory, refers to the formation of mental images about other people. When I interconnect with my G+ community members, my impression from them is formed through what they share with our community, whether they are words, or words with images, or any article, blog entry, images, and videos that say something about their ideas, beliefs, practices, and aspirations. From reading and seeing these expressions of themselves, I can form impressions of their personalities. For instance, Elena, one of my Health community members, is the same age as I am, but she studies in India. She is overweight and very much interested in losing weight through changing her lifestyle and mindset about beauty and health. I know her goals through my interactions with her through our communi ty and the health news and health changes she shares with us. Hermie is older, 55 years old, and she lives in the U.S., but, like Elena, she is into healthy and natural living. I like her because her posts are funny and inspiring. She shares inspirational messages and stories from other people and herself through our G+ communities. I understand the personalities of Hermie and Elena through the direct information we share with one another and form impressions about them through these online interactions. In turn, people who are in my G+ communities can also generate impressions about who I am through my own posts on the communities and on my own G+ account. For instance, when I share something about the benefits of virgin coconut oil and how it can be used for different health purposes, others who view my posts will understand that I am the kind of person who wants and prefers natural products over commercial ones. Elena, for instance, once wrote to me that she has been wanting to f ind something natural to help her lose weight and that since she saw my post on virgin coconut oil, she thinks that drinking two tablespoons of it every day has helped her break her weight plateau. From there, we continuously interact to get different kinds of information from one another. These kinds of information may be personal knowledge and experiences, or any form of sharing that we get from our communities. Social Information Processing

External and Internal Environmental Analysis Essay - 6

External and Internal Environmental Analysis - Essay Example Companies should assess their competitive position to come up with strategies to make them outstanding in the industry (Albright 2004). Groups come up with organizational structures that aid the in running the firm operations. These structures affect organization’s performance. Hilton Worldwide Holdings Inc. aims at achieving its goal of the growth of their business. There are several factors that compromise business performance thus there is a need for evaluating them to have successful business growth (Muthaih and Venkatesh, 2012). The external environment is those factors found outside the business and affects how it operates. It may affect the company ability to achieve its goals and objectives in an efficient way. Regardless of operational planning there is a need to assess the external environment. In evaluating this situation, there is a need to view it in terms of both opportunities and threats (Cheermack et al., 2007). It exists in three dimensions, the remote, industrial and operating environment. For Hilton Worldwide Holdings Inc. to grow as proposed analysis tools have to be used to evaluate these factors. Some of these elements can be changed by the firm’s operations while others push the business to change its structure to counteract its negative impacts. The organization intends to look into the three elements to ensure tha t changes in external factors do not take it by surprise. The remote environment comprises of a set of forces originating beyond an enterprise’s operating situation. They occur irrespective of any single organizations management activities. They involve factors such as technological, economic, social, political and legal opportunities. They work differently to create constraints, threats and also opportunities for the firm. At times, the elements work together to make a meaningful impact to the company for example economy and infrastructure can contribute to each other’s success in affecting

Generally Accepted Accounting Principles Assignment

Generally Accepted Accounting Principles - Assignment Example A company can be able to make informed financial decisions basing on the financial statement preparation. Such statements make work easier for governments’ tax authorities as the profit, which they ought to tax, is clearly indicated. This reduces the time they can spend trying to calculate the taxable profits of each business entity operating in the country. Most countries, however, have ditched the GAAP system to the International Financial Reporting Standards (IFRS) accounting system. The International Accounting Standards Board established the IFRS systems and hence it has the mandate of its maintenance. One of the countries that quickly adopted the IFRS accounting system in Australia and the first financial statement prepared to observe the IFRS system was on June 30, 2006. Another notable nation that does not use the GAAP system is Russia whose process of shifting has been long. The country started the process of shifting to using IFRS in 1998 and only became successful in early 2012. The IFRS has numerous advantages, which are the main reasons why these countries decided to use them. Companies in these countries can be easily compared amongst themselves as they apply the same standards in preparing their financial statements. This is particularly used when comparing companies in different countries who use the same standards. Investors are most concerned about the comparing results as they try to ponder the most profitable country to go and start a business in. since most countries use the IFRS system, the comparability is easy and done on a wide scale attracting many investors (H olt, et al 54). The flexibility of the IFRS system compared to that of the GAAP might have been another reason why these countries decided to ditch the latter. Countries prefer a system whose approach is principle-based rather than rules-based philosophy applied in GAAD.