Capital Budget Essay Example for Free

Capital Budget Essay Looking at River County plan for several capital acquisitions for the coming year which include the purchase of two new garbage trucks at $150,000 each, one new bulldozer at $240,000, three new riding lawn mowers at $16,000 each, and construction of an activity center in the part for $650,000. The expected lifetime of the various capital items is 10 years for the garbage trucks, 8 years for the bulldozer, 5 years for the lawn mowers, and 40 years for the activity center. Due to the current credit rating of River County, River County was approved for a 6% interest rate on all vehicles and lawn mowers, and a 3% interest on the activity center. The total cost to finance both garbage trucks for one year is $20,380.19 and the total cost is $203,801.90 for 10 years. The yearly cost to finance the bulldozer is $38,648.63 and the total cost is $309,189.04 for 8 years. The total cost of financing all three lawn mowers for a year is $11,395.03 and the total cost for 5 years is $56,975.15. The yearly cost to finance the activity center is $28,120.55 and the total cost is $1,124,822.22 for 40 years. The total cost for the capital budget from year 1 to year 5 will be $126,664.95. The total budget cost from year 6 to year 8 will $115,269.92 and from year 9 to 10 $76,621.29. From year 10 unto year 40, the budget would be $28,120.55 for the activity center. However, River County would pay off the lawn movers in 5 years, bulldozer in 8 years, and garbage trucks in 10 years the issue of depreciation stills needs to be addressed. The current value of the equipment would need to be appraised to determine if it is still operational according to River County standards, or do the equipment need to be replaced. If River County decides to replace the equipment then the revenue from the savage would be used to re-invest in to new equipment and the capital budget would be updated. With the current River County budget the tax revenues received from the county would be more than sufficient, but if there is a budget short fall, River County could issue 5 year municipal bonds to cover the cost. Reference: Finkler, S.A. (2010). Financial management for public, health, and not-for-profit organizations (3rd ed.). Upper Saddle River, NJ: Pearson Prentice Hall Martinson, O. B. (2002). A look at cost accounting in the service industry and the federal government.The Journal of Government Financial Management, 51(1), 18-25. Retrieved from http://search.proquest.com/docview/222373894?accountid=32521 Rodriguez, J. F. (1994). Sound principles: New adaptations. The Government Accountants Journal, 43(3),35. Retrieved from http://search.proquest.com/docview/222431343?accountid=32521

CPA vs. Non-CPA Essay Example for Free

CPA vs. Non-CPA Essay Many people may ask, â€Å"What are the differences between being a CPA and just being a non-certified CPA,† there are actually a lot of differences between the two. A CPA or Certified Public Accountant is someone who has a license to practice public accounting that is issued by their State Board of Accountancy. CPA’s, in contrast, have normally studied or majored in accounting during college, sat for the CPA exam, worked in an accounting firm for at least two years, and completed 500 hours of auditing work in order to earn their certification. CPA’s are also required to complete a certain number of continuing education hours in order to keep their CPA license. A CPA can complete all three types of financial statements including: audited, reviewed, and compiled. â€Å"Non-certified accountants can simply hang up their shingle and open their doors for business† (Day). For non-certified accounts there are no educational requirements, however, in order for them to prepare taxes most states require that they complete a certain number of hours of the study of accounting and also complete continuing education hours per year. Non-certified CPA’s can only complete the last type of financial statements which is complied. The main question is how to choose whether to choose a CPA or non-certified CPA. â€Å"It has to do with the concept of free enterprise. Remember the old adage, Caveat Emptor? It means let the buyer beware† (Day). It is the client’s responsibility to choose the most qualified professional. Obviously, the auditing and review types of financial statements cost more than a complied one but some banks require a review of your books in order to receive a bank loan, so it would be in the clients best interest to have a CPA they trust already. Work Cited John Day. Theme: CPAs vs. Non-CPAs. 2008. Web. 27 November 2011. http://www.reallifeaccounting.com/pubs/Article_Theme_CPAs_vs_Non_CPAs.pdf

Bacteria on Stainless Steel Surfaces | Experiment

Bacteria on Stainless Steel Surfaces | Experiment The attachment of bacteria on food processing surfaces and in the environment can cause potential cross-contamination, which can lead to food spoilage, possible food safety concerns, and surface destruction. Food contact surfaces used for food handling, storage or processing are areas where microbial contamination commonly occurs. Even with proper cleaning and sanitation regimes or practices in place, bacteria can remain attached to the surfaces and this attachment can lead to biofilm formation. The purpose of this study was to identify the presence of pathogenic microorganism in a food processing area and to evaluate the effect of the cleaning procedure on the microbial load in the food processing area. Ten replicate food contact surfaces were tested: stainless steel, marble and wood, with adjacent areas being sampled before and after cleaning. The test surfaces were analyzed with a swab method before and after the cleaning stage. The results of these studies indicate that three of ten stainless steel surface were contaminated before cleaning and no surface was contaminated after cleaning. Furthermore, three out of ten marble surfaces were contaminated before cleaning and one surface was contaminated after cleaning. Six of ten wood surfaces were heavily contaminated before cleaning and three surfaces were contaminated after cleaning. The difficulty in cleaning was related to the amount of surface damage and it is best to avoid this type of surface. Hypochlorite solution that was used for cleaning the surfaces in this study was considered to be effective against the foodborne pathogens tested. This study has highlighted the fact that pathogens remain viable on dry stainless steel surfaces and present a contamination hazard for considerable periods of time, dependent on the contamination levels and type of pathogen. Keywords: Microorganisms; Survival; Cross-contamination; Food contact surface Introduction Food contact surfaces are the chief denizen of biofilm that can host potentially harmful microorganisms. This, therefore, is a prominent phenomenon in food processing plants owing to dregs and residues of all sorts chemical, biological, organic, and/or inorganic -which build up on the surfaces of equipments that may get in contact with food (Mafu et al. 2010). The presence of these undesirable microorganisms to the material surfaces is a source of concern, as this can result in food cross-contamination, leading to food poisoning. Under favourable circumstances (temperature, pH, relative humidity), pathogenic microorganisms are able to survive and/or replicate on a large scale within the biofilm. In domestic kitchens and food processing industries, foodborne illness can result from incorrect storage of foods, particularly with respect to temperature, contamination of raw or cooked foods before consumption, by contact with other foods or utensils (food contact surfaces ) carrying path ogens, and inadequate cleaning procedures that may not see complete removal of microorganisms (Teixeira et al. 2007). In food processing industries, food contact surfaces, such as stainless steel, marble and wood may create an enabling environment for the survival of the microorganism, leading to serious hygienic problems. Furthermore, dead ends, corners, joints, valves and any other hard-to-reach places are the most appropriate areas for the presence of bacteria. (Peng et al. 2001). The value of maintenance and disinfection processes in food processing industries depends, to a large extent, on the design and maintenance programmes adopted by the company. Lack of efficacy in cleaning procedures may allow persistence and survival of pathogens in foods owing to their consistent adherence to food contact surfaces. This may lead to transfer of microorganisms from people, objects or contaminated food to other food or material, hence leading to cross-contamination. People can, in many ways, be a source of cross-contamination to foods (Holah and Thorpe, 1990). Food can be contaminated when it is handled, so it is very important that people who may be carrying or suffering from certain diseases do not handle food. Contamination can also be passed from equipment when contacting food. It specifically happens when utensils or equipment are not efficiently cleaned and sanitized between each use and may lead to development of biofilm, creating favourable conditions for the survival of the pathogens. Contamination from food to food occurs mainly when raw foods come into contact with cooked or prepared foods (Montville et al. 2001). The persistent presence of microorganisms in food processing factories, specifically on food contact surfaces despite deliberate efforts to combat the phenomenon, poses great challenges to the company. It reduces the profit margins of the industries due to the increased cost incurred in the attempts to adopt advanced cleaning services and programmes. A potential effect of the presence of microorganisms on food surfaces is food poisoning. Occurrence of food poisoning will mean great damage to the image of the company and persistent stress on the part of the management, thus derailing the progress of the company. Cross contamination is also becoming a common problem both in the kitchen setting and in industry. Transfer of resistant pathogens and microorganisms across and around these food producers through various agents and factors that propagate and carry the pathogens is a health hazard. Studies show that the level of contamination varies depending on the duplication and the rate of material handling that occurs in the factory. In this context, therefore, workersà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢ hands, utensils and the broad extension of all food contact surfaces contribute to in cross contamination (Zhao et al. 1998). A thorough examination of the whole concept of microbial survival and persistence on food contact surfaces despite typical cleaning procedures and revised designs of the food contact surfaces (such as textural properties, maintained solid surface hydrophobicity) will reveal that more detailed analysis and studies should be focused on the factors that create an enabling environment for the persistent replication and presence of the foodborne pathogens in the food processing industries and kitchen setting (Scott and Bloomfield, 1990). The study of various relevant properties for the microbial adhesion process has been another imperative goal of this study and the purpose behind it is to obtain a broader knowledge base of the mechanisms of bacterial adhesion to food contact surfaces so as to formulate strategies for its control. The objective of this study is to identify the microorganisms that can survive in the food contact surface, such as stainless steel, marble and wood, even after cleaning procedures, thus increasing the risk of food cross-contamination. The study will focus on microorganisms that survive in the food processing areas even after the cleaning procedure. Foodborne pathogenic bacteria adhere to inert surfaces; they may exhibit a greater scale of resistance to chemical or ordinary cleaning and fumigating agents (Barnes et al. 1999). The concept of cross contamination is of major concern in the food processing industries that constitute a threat to human health because they cause most food borne illness outbreaks. Food poisoning is one of the consequences of adherence of microorganisms to food contact surfaces (Sattar et al. 2001). Materials and Methods Premises In order to assess the microbiological safety of a food processing area in Oman, three types of food contact surfaces were studied: Stainless steel, marble and wood. Ten surfaces of each of the three types were tested, with the adjacent areas of each one being sampled before and after cleaning. This study was performed randomly in nineteen selected Army camps kitchen. Data analysis Swabs were taken from the food processing area within the Royal Army camps kitchen and sent to the food microbiology laboratory of the environmental of health unit for analysis. The swabs were each tested for pathogenic bacteria linked with food and coliforms that can survive on the surface of food preparation areas before and after cleaning. The plates were read for the number of colonies of pathogenic bacteria and coliforms. A Phoenix machine was used to identify the bacteria and readings were taken directly from the Phoenix machine. A Phoenix is automated microbiology system is intended to provide rapid identification results for most aerobic and facultative anaerobic Gram positive bacteria as well as most aerobic and facultative anaerobic Gram negative bacteria. The identification of the Phoeonix panal uses a series of conventional, chromogenic and fluorogenic biochemical tests to identify the organism. The growth-based and enzymatic substrates are employed to cover the different types of reactivity among the range of taxa. The tests are based on the use of bacteria and deterioration of specific substrates detected by different indicator systems. Acid production is indicated by a change in phenol red indicator when an isolate is able to utilize a carbohydrate substrate. A yellow colour is produce by Chromogenic substrates upon enzymatic hydrolysis and the enzymatic hydrolysis of fluorogenic substrates results in the release of a fluorescent coumarin derivation. Organisms that utilize a specific carbon source reduce the resazurine based indicator. These results were recorded and the log reduction was calculated for each plate at each dilution rate after and before cleaning of the surface (BD Phoenix, 2007). Sampling methods and microbiological examination (Before Cleaning) Tests using the swab method were carried out on surfaces contaminated with food borne pathogens in a food processing area. Tubes containing 10 ml of sterile buffered peptone saline solution were used to wet the swabs prior to sampling. Cotton swabs were removed from their sterile packaging and were held by the stick while they were moistened with buffered peptone saline solution, the excess broth was returned into the bottle. All surfaces were prepared in sizes of 20 x 20 cm2 for survival experiments. The swabs were rotated while in contact with the food preparation surface. After the defined area was swabbed, the swab was returned to the test tube containing the buffered peptone saline solution to dislodge the bacteria. Serial dilutions of the swab solutions were prepared and duplicate pour plates were prepared for each dilution using nutrient agar, MacConkey agar and Blood agar. The plates were incubated for 24 hours at 37oC. Sampling methods and microbiological examination (After Cleaning) The surfaces were washed with hot water and chemical detergent and then rinsed with hot water. Then the surfaces (stainless steel, marble, and wood) were disinfected with 5.25% of hypochlorite solution for 10 minutes. The surfaces were allowed to dry before sampling. The swabbing method used was as above. Duplicate pour plates were prepared for each dilution using nutrient agar, MacConkey agar and Blood agar. The plates were incubated for 24 hours at 37oC. Sampling methods and microbiological examination (Control) Some of the food borne pathogen strains used as a control for these experiments on the surfaces (stainless steel, marble, and wood), such as Staphylococcus aureus and Escherichia coli were obtained from the Armed Forces Hospital Laboratory. For their control strains a clean stainless steel table without tiny groove was prepared as the food contact surface because it can be fabricated with a smooth cleanable finish. The table also was disinfected with 5.25 % of hypochlorite solution for 10 minutes. The surface was then washed with hot water, with chemical detergent and rinsed with hot water. The surface was allowed to dry before sampling. The test suspensions were prepared by making serial dilutions of the microorganisms in peptone saline solution. Two different levels of contamination were prepared: high contamination (approximately 106 colony forming units (CFU)/100 cm2) and low contamination (approximately 103 CFU/100 cm2), obtained by spreading 1 ml of an appropriate solution on a surface of 20 x 20 cm2 over the grid reference table. The table was allowed to dry for 15 minutes to represent the environment of food preparation area. Selective agar media were used for the enumeration of pathogens: Blood agar for Staphylococcus aureus, incubated for 24 hours at 37oC and MacConkey agar for Escherichia coli incubated for 18 à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ 24 hours at 37oC. Furthermore, the effects of two different contamination levels on the survival of pathogens on dry stainless steel surfaces for 24 hours at room temperature were investigated. Result Microbial survival on food contact surface (stainless steel surface) Table 1: The Colony descriptions of the microbial survival on stainless steel surface Table 1 shows the Colony descriptions result of the microorganisms isolated from stainless steel surface. Three of ten stainless steel surface were contaminated with bacteria before cleaning. Table 2: The colony count of the microbial survival on stainless steel Sample No. Serial ten-fold dilutions in deionised water diluents colony count (CFU ml-1) before cleaning colony count (CFU ml-1) After cleaning 2 3.2 x 102 Bacteria Not Detected 6 2.6 x 102 Bacteria Not Detected 9 4.3 x 102 Bacteria Not Detected Table 2 shows the result of the colony count obtained before and after cleaning of the stainless steel surface. Table 3: Gram stain result of the microbial survival on stainless steel surface Sample No.:  2 Gram stain result:  Gram negative, rod shape Sample No.:  6 Gram stain result:  Gram positive cocci Sample No.:  9 Gram stain result:  Gram negative, rod shape Table 3 show the result of the Gram stain of bacteria that were isolated from the stainless steel surface before and after the cleaning stage. Sample No.:  2 Sample No. In phoenix machine:  344 Name of Bacteria detected before cleaning:  Klebsiella aerogenes Name of Bacteria detected After cleaning:  Not detected Sample No.:  6 Sample No. In phoenix machine:  367 Name of Bacteria detected before cleaning:  Staphlococcus aureus Name of Bacteria detected After cleaning:  Not detected Sample No.:  9 Sample No. In phoenix machine:  382 Name of Bacteria detected before cleaning:  Klebsiella aerogenes Name of Bacteria detected After cleaning:  Not detected Table 4: The Identification of bacteria by phoenix machine that survived on the stainless steel surface before the cleaning stage Table 4 show the result of bacterial identification that obtained by phoenix machine which was isolated from stainless steel surface before and after the cleaning stage. Microbial survival in food contact surface (Marble surface) Table 5: The Colony descriptions of the microbial survival on marble surface Sample of location No.:  1 Nutrient agar:  No Growth MacConkey agar:  No Growth Blood agar:  No Growth Sample of location No.:  2 Nutrient agar:  No Growth MacConkey agar:  No Growth Blood agar:  No Growth Sample of location No.:  3 Nutrient agar:  No Growth MacConkey agar:  Pink in colour, mucoid Blood agar:  white, large and mucous colonies Sample of location No.:  4 Nutrient agar:  No Growth MacConkey agar:  No Growth Blood agar:  No Growth Sample of location No.:  5 Nutrient agar:  No Growth MacConkey agar:  No Growth Blood agar:  smooth, round, grayish-white colonies Sample of location No.:  6 Nutrient agar:  No Growth MacConkey agar:  No Growth Blood agar:  No Growth Sample of location No.:  7 Nutrient agar:  No Growth MacConkey agar:  No Growth Blood agar:  No Growth Sample of location No.:  8 Nutrient agar:  No Growth MacConkey agar:  No Growth Blood agar:  No Growth Sample of location No.:  9 Nutrient agar:  No Growth MacConkey agar:  No Growth Blood agar:  No Growth Sample of location No.:  10 Nutrient agar:  Small circular colonies, yellow in colour MacConkey agar:  No Growth Blood agar:  swarming motility Table 5 shows the colony descriptions result of the microorganisms isolated from the marble surface. Three of ten marble surfaces remained contaminated with bacteria before and after cleaning. Table 6: The colony count of the microbial survival on marble surface Serial dilutions in deionised water diluents colony count (CFU ml-1) before cleaning colony count (CFU ml-1) After cleaning Sample No.:  3 *TFTC Bacteria Not Detected Sample No.:  5 5.1 x 102 Bacteria Not Detected Sample No.:  10 #TMTC TMTC *TFTC: Too Few To Count #TMTC: Too Many To Count Table 6 shows the result of the colony count obtained before and after cleaning stage of marble surface. Table 7: Gram stain result of the microbial survival on marble surface Sample No.:  3 Gram stain result:  Gram negative, rod shape Sample No.:  5 Gram stain result:  Gram negative, rod shape Sample No.:  10 Gram stain result:  Gram negative, rod shape Table 7 show the result of the Gram stain of bacteria that was isolated from the marble surface before and after the cleaning stage. Table 8: The Identification of bacteria by phoenix machine that survived on the marble surface before the cleaning stage Sample No.:  3 Sample No. In phoenix machine:  301 Marble Name of Bacteria detected before cleaning:  Klebsiella pneumonia Name of Bacteria detected After cleaning:  Not Detected Sample No.:  5 Sample No. In phoenix machine:  326 Marble Name of Bacteria detected before cleaning:  Yersinia enterocolitica Name of Bacteria detected After cleaning:  Not Detected Sample No.:  10 Sample No. In phoenix machine:  381 Marble Name of Bacteria detected before cleaning:  Proteus vulgaris Name of Bacteria detected After cleaning:  Proteus vulgaris Table 8 show the result of bacterial identification that obtained by phoenix machine which was isolated from marble surface before and after the cleaning stage. Microbial survival in food contact surface (Wood surface) Table 9: The Colony descriptions of the microbial survival on wood surface Sample location No.:  1 Nutrient agar:  No Growth MacConkey agar:  Non-lactose fermenters colonies Blood agar:  White, non haemolytic colonies Sample location No.:  2 Nutrient agar:  No Growth MacConkey agar:  No Growth Blood agar:  No Growth Sample location No.:  3 Nutrient agar:  smooth, translucent large colonies , greenish blue growth and pigment diffuses into medium MacConkey agar:  No Growth Blood agar:  large brownish colonies Sample location No.:  4 Nutrient agar:  White, smooth, round colonies MacConkey agar:  No Growth Blood agar:  No Growth Sample location No.:  5 Nutrient agar:  No Growth MacConkey agar:  No Growth Blood agar:  No Growth Sample location No.:  6 Nutrient agar:  Circular, smooth, opaque colonies MacConkey agar:  No Growth Blood agar:  swarming motility Sample location No.:  7 Nutrient agar:  No Growth MacConkey agar:  No Growth Blood agar:  No Growth Sample location No.:  8 Nutrient agar:  smooth, translucent large colonies , greenish blue growth and pigment diffuses into medium MacConkey agar:  slight pink colonies Blood agar:  large brownish colonies Sample location No.:  9 Nutrient agar:  smooth, translucent large colonies , greenish blue growth and pigment diffuses into medium MacConkey agar:  slight pink colonies Blood agar:  No Growth Sample location No.:  10 Nutrient agar:  No Growth MacConkey agar:  No Growth Blood agar:  No Growth Table 9 shows the colony descriptions result of the microorganisms isolated from the wood surface. Six of ten wood surfaces remained contaminated with bacteria before and after cleaning. Table 10: The colony count of the microbial survival on wood surface Sample No.:   Serial ten-fold dilutions in deionised water diluents colony count (CFU ml-1) before cleaning colony count (CFU ml-1) After cleaning Sample No.:  1 6.4 x 102 Bacteria Not Detected Sample No.:  3 5.3 x 102 Bacteria Not Detected Sample No.:  4 2.7 x 102 Bacteria Not Detected Sample No.:  6 TMTC TMTC Sample No.:  8 1.67 x 103 2.9 x 102 Sample No.:  9 9.3 x 102 3.6 x 102 Table 10 shows the result of the colony count obtained before and after cleaning stage of wood surface. Table 11: Gram stain result of the microbial survival on wood surface Sample No.:  1 Gram stain result:  Gram negative, rod shape Sample No.:  3 Gram stain result:  Gram negative, rod shape Sample No.:  4 Gram stain result:  Gram negative, rod shape Sample No.:  6 Gram stain result:  Gram negative, rod shape Sample No.:  8 Gram stain result:  Gram negative, rod shape Sample No.:  9 Gram stain result:  Gram negative, rod shape Table 11 show the result of the Gram stain of bacteria that was isolated from the wood surface before and after the cleaning stage. Table 12: The Identification of bacteria by phoenix machine that survived on wood surface before the cleaning stage Sample No.:  1 Sample No. In phoenix machine:  86 wood Name of Bacteria detected before cleaning:  Acinetobacter baumannii Name of Bacteria detected after cleaning:  Not Detected Sample No.:  3 Sample No. In phoenix machine:  301 wood Name of Bacteria detected before cleaning:  Pseudomonas spp Name of Bacteria detected after cleaning:  Not Detected Sample No.:  4 Sample No. In phoenix machine:  326 wood Name of Bacteria detected before cleaning:  Enterobacter hafinae alvei Name of Bacteria detected after cleaning:  Not Detected Sample No.:  6 Sample No. In phoenix machine:  342 wood Name of Bacteria detected before cleaning:  Proteus vulgaris Name of Bacteria detected after cleaning:  Proteus vulgaris Sample No.:  8 Sample No. In phoenix machine:  369 wood Name of Bacteria detected before cleaning:  Pseudomonas aeruginosa Name of Bacteria detected after cleaning:  Pseudomonas aeruginosa Sample No.:  9 Sample No. In phoenix machine:  385 wood Name of Bacteria detected before cleaning:  Pseudomonas aeruginosa Name of Bacteria detected after cleaning:  Pseudomonas aeruginosa Table 12 shows the result of bacterial identification that obtained by phoenix machine which was isolated from wood surface before and after the cleaning stage. Control Table 13: Survival of Staph aureus and E.coli on stainless steel surfaces Staphylococcus aureus Escherichia coli Time of swab process after contamination High contamination level (106 colony) CFU/100 cm2 Low contamination level (103 colony) CFU/100 cm2 High contamination level (106 colony) CFU/100 cm2 Low contamination level (103 colony) CFU/100 cm2 After 15 minute 2.0 x 107 1.0 x 104 1.6 x 107 5.2 x 103 After 2 Hours 1.73 x 107 9.1 x 103 8.3 x 106 1.8 x 103 After 6 Hours 1.3 x 107 3.8 x 103 2.1 x 106 No growth After 12 Hours 5.8 x 106 No Growth No Growth No growth After 24 Hours No growth No Growth No Growth No growth Table 13 shows the survival of Staphylococcus aureus and Escherichia coli on stainless steel surfaces at room temperature (25oC) for 24 hours at two contamination level; high contamination level of (106 colony CFU/100 cm2) and Low contamination level (103 colony CFU/100 cm2). Discussion Sampling food contact surfaces is a complex problem, and the results depend on many factors, including the type of surface, the cleaning solution, the sources of contamination, and the temperature. The accuracy and reproducibility of all sampling methods are reduced when the numbers of bacteria on the surface are low. Some differences between methods are probably due to an uneven distribution of bacteria on the surface. The type of surface markedly influenced the cleaning results. For this study, nineteen selected premises were tested/studied (Ten replicate surfaces were tested; stainless steel, marble and wood, with adjacent areas being sampled before and after cleaning). The results of these studies indicate that three of ten stainless steel surfaces were contaminated before cleaning the surfaces and no surface was contaminated after cleaning, which means that stainless steel surfaces were more easily cleaned. Furthermore, three out of ten marble surfaces were contaminated before c leaning and one surface was contaminated after cleaning the surfaces, which means marble surfaces were easily cleaned but using the wrong cleaning products and the wrong cleaning techniques can damage the marble because marble is a calcium-based natural stone which is highly sensitive to acidic materials (Marble Institute of America, 2012). Stainless steel resists impact damage but is vulnerable to corrosion, while marble surfaces are prone to deterioration and may develop surface cracks where bacteria can accumulate (Leclercq and Lalande, 1994). Wood surfaces were particularly diffi

Johann Friedrich Blumenbach :: Essays Papers

Johann Friedrich Blumenbach May 11, 1752-January 22, 1840 Born in Gotha, Germany in 1752, Blumenbach went on to Jena to study medicine. He completed his doctoral training at Gottingen in 1775. Just a year later, he was appointed as an extraordinary professor of medicine. His study of the history of man showing the value of using comparative anatomy and his classification of the five varieties of man were two important contributions made by Blumenbach (1911 Edition). He wasted no time in becoming one of the most influential members of the fields of comparative anatomy, zoology, physiology, anthropology, and craniology, in fact, Blumenbach is considered to be the founder of anthropology as well as craniology. In his construction of this new field of physical anthropology, he used the methods of natural historians, and applied those methods to the human species (Keith 106). Objectifying the study of mankind, Blumenbach collected numerous specimens from various races. Skulls, skin, hair and pictures were among the items coll ected. From each item, the location, as well as race of the item, was known and recorded. Prior to Blumenbach's systematized assortment of specimens, the only collections "consisted of miscellaneous oddities preserved in the 'cabinets' of noble houses, for the idle amusement of the curious." (Keith, 106). Blumenbach' s more complete collection allowed intensive study into the racial history of mankind, which is just what he wanted to do. Blumenbach was also the first to study the actual form of skulls (Retzius 283). The book, On the Natural Variety of Mankind, was Blumenbach's main contribution to the field of anthropology and comparative anatomy. In this book he discusses the chief varieties of mankind, the causes of degeneration, the differences between man and other animals, the differences, and causes of differences, between varieties of man, and various other issues related to the existing varieties of the species of man. Blumenbach asserts that climate is an important contributing factor in racial differences. In fact, he states specifically, "climate is the principal cause of the racial face," (Blumenbach 229). Diet and customs were also important contributions, according to Blumenbach. He even went so far as to say that the Ethiopians’ flattened facial features were caused by the practice of mothers carrying their infants on their backs while working, and thus pressing the infants face into the mothers’ backs (Schiebinger 393).

Living with Depression, Mania, and Medication Essay -- Personal Narrat

Living with Depression, Mania, and Medication Depression joined my life shortly after I entered middle school and tagged on persistently through my adolescent years. At first, my sullen moods were brushed off as mere hormonal changes, but I quickly became aware there was something more behind them. The severity of depression is difficult to explain without personal thoughts and examples. I know that my depression is coming long before it sets in. There is a cloud of forewarning that starts to move in on the vibrancy of my thoughts and vision; the world becomes distorted and negative. Slowly, this bleakness moves in from the outside world down to the pit of my stomach where it creates a dark, menacing feeling that makes me want to cry, scream, and vomit all at the same time. The feeling beckons me to a state of hopelessness and complete despair. Lingering thoughts of paranoia become prominent which leaves friends as foes out to abandon me and complete strangers as agents out to destroy me. The thoughts of negativity drag me deepe r and deeper until I am convinced there is no bottom; they separate me from the outside world. It is in this lowest state that one of two things happens: either I am persuaded by suicidal tendencies or the blackness lifts without a trace. Without medication, death was always a daunting possibility of ending this horrid affair. The cycling of depression became a constant part of my life leaving me always afraid of what was around the corner. The other side of that corner did not appear in my life until the end of high school. Around the time of my eighteenth birthday, my mania began its cycle. The brutality of mania may set in as mere normalcy, but, in time, that same "normalcy" can end worse than d... ...nia, and medication are all part of the bipolar disorder that will be with me for the rest of my life. The cruelty of depression and ruthlessness of mania are something that no person should have to bear. They force a person to doubt society, reject friends, and lose sanity while the disease slowly starts killing the victim from the inside out. However difficult my past has been made by depression and mania, my life has come to look brighter with the advancement of medication. Bipolar disorder is a life- long disease that will always have its setbacks; however, it is a disease that, with the proper medication, will not keep me locked in a cage separate from the outside world. With the diagnoses of bipolarity, I know that I will have to deal with depression and mania, but I also know that I was not born crazy. I was born with a disease, but I was meant to live as me. Living with Depression, Mania, and Medication Essay -- Personal Narrat Living with Depression, Mania, and Medication Depression joined my life shortly after I entered middle school and tagged on persistently through my adolescent years. At first, my sullen moods were brushed off as mere hormonal changes, but I quickly became aware there was something more behind them. The severity of depression is difficult to explain without personal thoughts and examples. I know that my depression is coming long before it sets in. There is a cloud of forewarning that starts to move in on the vibrancy of my thoughts and vision; the world becomes distorted and negative. Slowly, this bleakness moves in from the outside world down to the pit of my stomach where it creates a dark, menacing feeling that makes me want to cry, scream, and vomit all at the same time. The feeling beckons me to a state of hopelessness and complete despair. Lingering thoughts of paranoia become prominent which leaves friends as foes out to abandon me and complete strangers as agents out to destroy me. The thoughts of negativity drag me deepe r and deeper until I am convinced there is no bottom; they separate me from the outside world. It is in this lowest state that one of two things happens: either I am persuaded by suicidal tendencies or the blackness lifts without a trace. Without medication, death was always a daunting possibility of ending this horrid affair. The cycling of depression became a constant part of my life leaving me always afraid of what was around the corner. The other side of that corner did not appear in my life until the end of high school. Around the time of my eighteenth birthday, my mania began its cycle. The brutality of mania may set in as mere normalcy, but, in time, that same "normalcy" can end worse than d... ...nia, and medication are all part of the bipolar disorder that will be with me for the rest of my life. The cruelty of depression and ruthlessness of mania are something that no person should have to bear. They force a person to doubt society, reject friends, and lose sanity while the disease slowly starts killing the victim from the inside out. However difficult my past has been made by depression and mania, my life has come to look brighter with the advancement of medication. Bipolar disorder is a life- long disease that will always have its setbacks; however, it is a disease that, with the proper medication, will not keep me locked in a cage separate from the outside world. With the diagnoses of bipolarity, I know that I will have to deal with depression and mania, but I also know that I was not born crazy. I was born with a disease, but I was meant to live as me.

Abner and Sarty Snopes in Barn Burning :: Barn Burning Essays

Abner and Sarty Snopes The nature of the relationship between father and son in William Faulkner's Barn Burning is displayed in the first paragraph of the story. In general a father-son relationship would be built on genuine respect, love, loyalty, and admiration. These building blocks were absent in Abner and Sarty Snopes relationship. Sarty's loyalty to his father appeared to come from a long time fear of the consequences of not obeying his father's commands. The "nigger" that could place the blame on Abner was not to be found. Was Faulkner inferring by this statement that the individual had been killed? If Abner had so little moral value to destroy a man's property, surely to protect himself from persecution he could destroy a man's life. Sarty knew he "smelled cheese, and more." He smelled the "fierce pull of blood." His father's blood, the blood of the family name, Snopes. Sarty knew he was also the son of the "barn burner." A name he heard hissing as they passed by boys in town. Sarty fought to defend his father and when hurt, he seemed to need the blood to remain for a while as a reminder of why he stayed with the man. Sarty viewed his father at times as "bloodless" and cut from "tin." Sarty could usually convince himself why his father was this way. The fact that he had to be a horse trader for four years hiding from the blue and the gray armies to exist by stealing or "capturing" as he called it, horses. Was Sarty to become a man like his father? It seems to be the fear that Sarty may have worried about many times. Young boys usually acquire the desire at sometime in their life to simulate their fathers'actions, perspectives on life and mannerisms. Fathers are examples to how they would like their sons to be. Abner probably thought it was the only way to be. Abner's past was not Sarty's, his future was not to be Sarty's either. For their views on life and the people in it were quite different. Abner Snopes looked at the mansion of Major de Spain as a symbol of inequality. A fact that he had too much and Abner had so little . Sarty looked at the vast mansion as a picturesque scene of "the grove of oaks and cedars and flowering trees and shrubs" almost as if it was a rerun of something he had was coming to him.

Moral compass Essay

In my past 18 years, I have been living in an environment that people telling me what should I do and what should I not to do. My mum taught me to be a good role model for my younger sister, my dad told me to study hard so I can have a good future. By going to school, teachers teach me that what is ‘right’ and ‘wrong’ from the textbook and I have also been learning that from the TV, newspaper and radio. The mass media is always a channel for me to receive what is ‘right’ and ‘wrong’ about the social. For example, there are critics about the politics, environmental issues etc.From time to time, my moral compass had been shaped by my parents and the social norms. Human beings always place their own interest on the top priority while thinking of what they should do. My moral compass go wrong without recognising that it had done so because I wanted to satisfy my own wish and do something that others taught me was ‘wrong’ before. I remember I was at the age of seven, I went to a stationary shop with my parents and I discovered a beautiful ruler. I begged my parents to buy it for me but they said it was too expensive and I had already got a lot of rulers at home so they refused to buy. At that moment, my moral compass told me not to steal the ruler because it is illegal to do so. However, I really liked the ruler so I put it inside my pocket secretly when no one is looking at me. It was the first and the last time I steal from a shop. After I went back home, I found out that the ruler was not as beautiful as the time I first glanced on it. I just steal it because of a moment f wanting to own it. I am still keeping the ruler until now in my drawer because I wanted to remind myself that I should not do something wrong because of greed. I want to be perfect at all times. I think I am a typical Virgo because Virgo is always seeking for the perfection. Therefore, I would like to try my best not to do anything disappoint the others which bring a big pressure to me. At home, I have a younger sister and my parents always tell me to be a role model for her to follow. When I was small, I was the only child in my home so I can do whatever I like as long as my parents allow me to do so. Now, I have to behave well in front of my sister. My moral compass tells me what to do as a good sister and this always stop me from what I really want to do in my heart. It upsets me because ‘role model’ has become a burden for  me to do something I really like. For example, I would like to learn street dance but my mother rejected it with not to affect adversely on my sister. She thought that I should put more effort on studying but not something which is not related to academic. In school, I am the pianist of the school choir and I am responsible for the playing the piano part in different occasion. When I was in form 1, I was told to be the pianist for the Speech Day and it really affected my life in secondary school a lot. Since all the pianists playing in Speech Day were in Form 5 before, I became the youngest pianist ever in my school. People questioned why I can stand on the stage because they think I am not qualified for that. I would like to do my best every time on stage so that people would agree with me and understand the effort that I have paid. As a result, I have tremendous pressure as my moral compass tells me to perform well before going out to perform as there are a lot of people looking at me and I would want to show them I am excellent player. Moral compass is easily affected by others. I am a person always get lost although I know clearly what should I do. I went to the Occupy Central movement last week for a consecutive five days. When I was small, my parents always tell me about the bad things of Chinese government, for instance, how they control the press and people’s freedom. My moral compass has been shaping since that time by absorbing the comments on the Chinese government and I think that being against the leftist is correct. So at that time, I thought I am a Hong Kong student who should be fighting for Hong Kong democracy so I should stand out. I know that the movement would affect the neighbourhood as this will disturb their life and bring them inconvenience, however, I still believe that civil disobedience is the only way to help with Hong Kong’s future. However, the comments and critics from radio and newspaper saying that the Occupying movement only bring harm to the society rather than benefit. I started to questioned myself â€Å"Am I really doing the right thing?† and this makes me hesitate to join the protest sometimes. On the other hand, my parents support me joining the protest as they think it is right to fight for justice. Therefore, I am always in a situation which is not sure about am I doing what I suppose to do because my moral compass changes once I receive different comment from the others. To sum up, moral compass is good because it comes out by listening to the others from time to time in order to give me a view of ‘right’ and ‘wrong’. It guides me to what is correct and remind me what do do every time when I am facing dilemma. However, moral compass maybe a limit for me as I want to please the others so I give up doing something I actually want to do. I am still learning not to be affected by the others easily and believe in my own moral compass.