Assessing Compnay’s Financial Health

Assessing a Company's Future Financial Health Assessing the long-term financial health of a company is an important task for management in its formulation of goals and strategies and for outsiders as they consider the extension of credit, long- term supplier agreements, or an investment in a company’s equity. History abounds with examples of companies that embarked upon overly ambitious programs and subsequently discovered that their portfolios of programs could not be financed on acceptable terms.The outcome frequently was the abandonment of programs in mid-stream at considerable financial, organizational, and human cost. It is the responsibility of management to anticipate future imbalance in the corporate financial system before its severity is reflected in the financials, and to consider corrective action before both time and money are exhausted. The avoidance of bankruptcy is an insufficient standard. Management must ensure the continuity of the flow of funds to all of it s strategically important programs, even in periods of adversity.Figure A provides a conceptualization of the corporate financial system, with a suggested step-by- step process to assess whether it will remain in balance over the ensuing 3-5 years. The remainder of this note discusses each of the steps in the process and then provides an exercise on the various financial measures that are useful as part of the analysis. The final section of the note demonstrates the relationship between a firm’s strategy and operating characteristics, and its financial characteristics.Professor Thomas Piper prepared the original version of this note, â€Å"Assessing a Firm’s Future Financial Health,† HBS No. 201-077, which is being replaced by this version prepared by the same author. This note was prepared as the basis for class discussion. Copyright  © 2010, 2011 President and Fellows of Harvard College. To order copies or request permission to reproduce materials, call 1-80 0-545- 7685, write Harvard Business School Publishing, Boston, MA 02163, or go to www. hbsp. harvard. edu/educators.This publication may not be digitized, photocopied, or otherwise reproduced, posted, or transmitted, without the permission of Harvard Business School. 911-412Assessing a Company's Future Financial Health Figure AThe Corporate Financial System Goals Step 1Strategy Market, Competitive Technology Regulatory and Operating Characteristics Step 2Revenue Outlook †¢growth rate †¢volatility, predictability Step 3Step 4 Investment in AssetsEconomic Performance †¢to support growth†¢profitability †¢improvement/deterioration in asset management cash flow †¢volatility, predictability Step 5Step 6 External Financing NeedTarget Sources of Finance †¢$ amount†¢lending/investing criteria †¢timing, duration †¢deferability †¢attractiveness of firm to each target source Step 7 Viability of 3-5 Year Plan †¢consistency with goals â € ¢achievable operating plan †¢achievable financing plan Step 8 Stress Test for Viability Under Various scenarios Step 9 Financing and Operating Plan for Current Year Steps 1, 2: Analysis of FundamentalsThe corporate financial system is driven by the goals, business unit choices and strategies, market conditions and the operating characteristics. The firm’s strategy and sales growth in each of its business units will determine the investment in assets needed to support these strategies; and the effectiveness of the strategies, combined with the response of competitors and regulators, will 2 Assessing a Company's Future Financial Health911-412 strongly influence the firm’s competitive and profit performance, its need for external finance, and its access to the debt and equity markets.Clearly, many of these questions require information beyond that contained in a company’s published financial reports. Step 3: Investments to Support the Business Unit(s) Stra tegy(ies) The business unit strategies inevitably require investments in accounts receivable, inventories, plant ; equipment, and possibly, acquisitions. Step 3 of the process is an attempt to estimate the amount that will be tied up in each of the asset types by virtue of sales growth and the improvement/deterioration in asset management.An analyst can make a rough estimate by studying the past pattern of the collection period, the days of inventory, and plant ; equipment as a percent of cost of goods sold; and then applying a â€Å"reasonable value† for each to the sales forecast or the forecast of cost of goods sold. Extrapolation of past performance assumes, of course, that the future underlying market, competitive and regulatory â€Å"drivers† will be unchanged from the conditions that influenced the historical performance. Step 4: Future Profitability and Competitive PerformanceStrong sustained profitability is an important determinant of (1) a firm’s acce ss to debt and/or equity finance on acceptable terms; (2) its ability to self-finance growth through the retention of earnings; (3) its capacity to place major bets on risky new technologies, markets, and/or products; and (4) the valuation of the company. A reasonable starting point is to analyze the past pattern of profitability. 1. What have been the average level, trend and volatility of profitability? 2. Is the level of profitability sustainable, given the outlook for the market and for competitive and regulatory pressures? . Is the current level of profitability at the expense of future growth and/or profitability? 4. Has management initiated major profit improvement programs? Are they unique to the firm or are they industry-wide and may be reflected in lower prices rather than higher profitability? 5. Are there any â€Å"hidden† problems, such as suspiciously high levels or buildups of accounts receivable or inventory relative to sales, or a series of unusual transactio ns and/or accounting changes? Step 5: Future External Financing NeedsWhether a company has a future external financing need depends on (1) its future sales growth; (2) the length of its cash cycle; and (3) the future level of profitability and profit retention. Rapid sales growth by a company with a long cash cycle (a long collection period + high inventories + high plant ; equipment relative to sales) and low profitability/low profit retention is a recipe for an ever- increasing appetite for external finance, raised in the form of loans, debt issues, and/or sales of shares. Why?Because the rapid sales growth results in rapid growth of an already large level of total assets. The increase in total assets is offset partially by an increase in accounts payable and accrued expenses, and by a small increase in owners’ equity. However, the financing gap is substantial. For example, the company portrayed in Table A requires $126 million of additional external finance by the end of y ear 2010 to finance the increase in total assets required to support 25% per year sales growth in a business that is fairly asset intensive. 3 911-412Assessing a Company's Future Financial Health Table A |Assuming a 25% Increase in Sales ($ in millions) | | | | | | |Assets |2009 |2010 | |Cash |$ 12 |^ 25% |$ 15 | |Accounts receivable |240 |^ 25% |300 | |Inventories |200 |^ 25% |250 | |Plant ; equipment | 400 |^ 25% | 500 | |Total |$852 | |$1,065 | | | | | | |Liabilities and Equity | | | | |Accounts payable |$100 |^ 25% |$ 125 | |Accrued expenses |80 |^ 25% |100 | |Long-term debt |272 |Unchanged |272 | |Owners’ equity | 400 |footnote a | 442 | |Total |$852 | |$ 939 | |External financing need | 0 | | 126 | |Total |$852 | |$1,065 | a It is assumed (1) that the firm earns $60 million (a 15% return on beginning of year equity) and pays out $18 million as a cash dividend; and (2) that there is no required debt repayment in 2010. If, however, the company reduced its sales growth to 5% (and total assets, accounts payable and accrued expenses increased accordingly by 5%), the need for additional external finance would drop from $126 million to $0.High sales growth does not always result in a need for additional external finance. For example, a food retailer that extends no credit to customers, has only eight days of inventory, and does not own its warehouses and stores, can experience rapid sales growth and not have a need for additional external finance provided it is reasonably profitable. Because it has so few assets, the increase in total assets is largely offset by a corresponding, spontaneous increase in accounts payable and accrued expenses. Step 6: Access to Target Sources of External Finance Having estimated the future financing need, management must identify the target sources (e. g. banks, insurance companies, public debt markets, public equity market) and establish financial policies that will ensure access on acceptable terms. 1. How sound is the fi rm’s financial structure, given its level of profitability and cash flow, its level of business risk, and its future need for finance? 2. How will the firm service its debt? To what extent is it counting on refinancing with a debt or equity issue? 3. Does the firm have assured access on acceptable terms to the equity markets? How many shares could be sold and at what price in â€Å"good times†? In a period of adversity? 4. What criteria are used by each of the firm’s target sources of finance to determine whether finance will be provided and, if so, on what terms? 4 Assessing a Company's Future Financial Health911-412The evaluation of a firm’s financial structure can vary substantially depending on the perspective of the lender/investor. A bank may consider a seasonal credit a very safe bet. Considerable shrinkage can occur in the conversion of inventory into sales and collections without preventing repayment of the loan. In contrast, an investor in the f irm’s 20-year bonds is counting on its sustained health and profitability over a 20-year period. Step 7: Viability of the 3-5 Year Plan 1. Is the operating plan on which the financial forecasts are based achievable? 2. Will the strategic, competitive, and financial goals be achieved? 3. Will the resources required by the plan be available? 4.How will the firm’s competitive, organizational, and financial health at the end of the 3-5 years compare with its condition at the outset? Step 8: Stress Test under Scenarios of Adversity Financing plans typically work well if the assumptions on which they are based turn out to be accurate. However, this is an insufficient test in situations marked by volatile and unpredictable conditions. The test of the soundness of a 3-5 year plan is whether the continuity of the flow of funds to all strategically important programs can be maintained under various scenarios of adversity for the firm and/or the capital markets—or at least be maintained as well as your competitors are able to maintain the funding of their programs.Step 9: Current Financing Plan How should the firm meet its financing needs in the current year? How should it balance the benefits of future financing flexibility (by selling equity now) versus the temptation to delay the sale of equity by financing with debt now, in hopes of realizing a higher price in the future? The next section of this note is designed to provide familiarity with the financial measures that can be useful in understanding the past performance of a company. Extrapolation of the past performance, if done thoughtfully, can provide valuable insights as to the future health and balance of the corporate financial system.Historical analysis can also identify possible opportunities for improved asset m a n a g e m e n t or margin i m p r o v e m e n t , as well as provide an important, albeit incomplete, basis for evaluating the attractiveness of a business and/or the effective ness of a management team. Financial Ratios and Financial Analysis The three primary sources of financial data for a business entity are the income statement, the balance sheet, and the statement of cash flows. The income statement summarizes revenues and expenses over a period of time. The balance sheet is the list of what a company owns (its assets), what it owes (its liabilities), and what has been invested by the owners (owners’ equity) at a specific point in time.The statement of cash flow categorizes all cash transactions during a specific period of time in terms of cash flows generated or used for operating activities, investing activities, and financing activities. The focus of this section is on performance measures based on the income statements and balance sheets of SciTronics—a medical device company. The measures can be grouped by type:(1) 5 911-412Assessing a Company's Future Financial Health profitability measures, (2) activity (asset management) measure s, (3) leverage and liquidity measures. Please refer to the financial statements of SciTronics as shown in Exhibits 1 and 2 at the end of the note.As you work through the questions that follow, please also consider three broad questions: 1. What is your assessment of the performance of SciTronics during the 2005-2008 period? 2. Has its financial strength and its access to external sources of finance improved or weakened? 3. What are the 2-3 most important questions you would ask management as the result of your analysis? Sales Growth Sales growth is an important driver of the need to invest in various type assets and of the company’s value. It also provides some indication of the effectiveness of a firm’s strategy and product development activities, and of customer acceptance of a firm’s products and services. 1.During the four-year period ended December 31, 2008, SciTronics’ sales grew at a % compound rate. There were no acquisition or divestitures. Prof itability Ratio: How Profitable Is the Company? Profitability is a necessity over the long-run. It strongly influences (1) the company’s access to debt; (2) the valuation of the company’s common stock; (3) the willingness of management to issue stock; and (4) the capacity to self-finance. One measure of profitability of a business is its return on sales, measured by dividing net income by net sales. 1. SciTronics’ profit as a percentage of sales in 2008 was %. 2. This represented an increase/decrease from % in 2005.Management and investors often are more interested in the return earned on the funds invested than in the level of profits as a percentage of sales. Companies operating in businesses requiring very little investment in assets often have low profit margins but earn very attractive returns on invested funds. Conversely, there are numerous examples of companies in very capital-intensive businesses that earn miserably low returns on invested funds, despit e seemingly attractive profit margins. Therefore, it is useful to examine the return earned on the funds provided by the shareholders and by the â€Å"investors† in the company’s interest-bearing debt.To increase the comparability across companies, it is useful to use EBIAT (earnings before interest but after taxes) as the measure of return. The use of EBIAT as the measure of return also allows the analyst to compare the return on invested capital (calculated before the deduction of interest expense), with the company’s estimated cost of capital to determine the long-term adequacy of the company’s profitability. EBIAT is calculated by multiplying EBIT (earnings before interest and taxes) times (1—the average tax rate). EBIT x ? 1 ? tax rate? Owners? equity plus interest bearing debt 3. SciTronics had a total of $_ of capital at year-end 2008 and earned before interest but after taxes (EBIAT) $ during 2008.Its return on capital was % in 2008 which r epresented an increase/decrease from the % earned in 2005. 6 Assessing a Company's Future Financial Health911-412 From the viewpoint of the shareholders, an equally important figure is the company’s return on equity. Return on equity is calculated by dividing profit after tax by the owners’ equity. Profit after taxes Owners? equity Return on equity indicates how profitably the company is utilizing shareholders’ funds. 4. SciTronics had $_ of owners’ equity and earned $_ after taxes in 2008. Its return on equity was % an improvement/deterioration from the % earned in 2005. Activity Ratios: How Well Does the Company Employs Its Assets?The second basic type of financial ratio is the activity ratio. Activity ratios indicate how well a company employs its assets. Ineffective utilization of assets results in the need for more finance, unnecessary interest costs, and a correspondingly lower return on capital employed. Furthermore, low activity ratios or deterior ation in the activity ratios may indicate uncollectible accounts receivable or obsolete inventory or equipment. Total asset turnover measures the company’s effectiveness in utilizing its total assets and is calculated by dividing total assets into sales. Net sales Total assets Total asset turnover for SciTronics in 2008 can be calculated by dividing $ into $ .The turnover improved/deteriora ed from times in 2005 to times in 2008. It is useful to examine the turnover ratios for each type of asset, as the use of total assets may hide important problems in one of the specific asset categories. One important category is accounts receivables. The average collection period measures the number of days that the company must wait on average between the time of sale and the time when it is paid. The average collection period is calculated in two steps. First, divide annual credit sales by 365 days to determine average sales per day: Net credit sales 365 days Then, divide the accounts r eceivable by average sales per day to determine he number of days of sales that are still unpaid: Accounts receivable Credit sales per day SciTronics had $ invested in accounts receivables at year-end 2008. Its average sales per day were $ during 2008 and its average collection period was _days. This represented an improvement/deterioration from the average collection period of days in 2005. A third activity ratio is the inventory turnover ratio, which indicates the effectiveness with which the company is employing inventory. Since inventory is recorded on the balance sheet at cost (not at 7 911-412Assessing a Company's Future Financial Health ts sales value), it is advisable to use cost of goods sold as the measure of activity. The inventory turnover figure is calculated by dividing cost of goods sold by inventory: Cost of goods sold Inventory 3. SciTronics apparently needed $ of inventory at year-end 2008 to support its operations during 2008. Its activity during 2008 as measured by the cost of goods sold was $_ . It therefore had an inventory turnover of times. This represented an improvement/deterioration from times in 2005. An alternative measure of inventory management is days of inventory, which can be calculated by dividing cost of goods sold by 365 days to determine average cost of goods sold per day.Days of inventory is calculated by dividing total inventory by cost of goods sold per day. A fourth and final activity ratio is the fixed asset turnover ratio which measures the effectiveness of the company in utilizing its plant and equipment: NetsalesNet fixed assets 4. SciTronics had net fixed assets of $ and sales of $ in 2008. Its fixed asset turnover ratio in 2008 was times, an improvement/deterioration from times in 2005. Leverage Ratios: How Soundly is the Company Financed? There are a number of balance sheet measures of financial leverage. The various leverage ratios measure the relationship of funds supplied by creditors to the funds supplied by owners.The use of borrowed funds by reasonably profitable companies will improve the return on equity. However, it increases the riskiness of the business and the riskiness of the returns to the stockholders, and can result in financial distress if used in excessive amounts. The ratio of total assets divided by owners’ equity is an indirect measure of leverage. A ratio, for example, of $6 of assets for each $1 of owner’s equity indicates that $6 of assets is financed by $1 of owners’ equity and $5 of liabilities. 1. SciTronics’ ratio of total assets divided by owners’ equity increased/decreased from at year –end 2005 to at year-end 2008.The same â€Å"story† of increasing financial leverage is told by dividing total liabilities by total assets. 2. At year-end 2008, SciTronics’ total liabilities were % of its total assets, which compares with % in 2005. Lenders—especially long-term lenders—want reasonable assuranc e that the company will be able to repay the loan in the future. They are concerned with the relationship between a company’s debt and its total economic value. This ratio is called the total debt ratio at market. Total liabilities Total liabilities ? market value of the equity The market value of the equity is calculated by multiplying the number of shares of common stock outstanding times the market price per share. 8Assessing a Company's Future Financial Health911-412 3. The market value of SciTronics’ equity was $175,000,000 at December 31, 2008. The total debt ratio at market was . A fourth ratio that relates the level of debt to economic value and performance is the times interest earned ratio. This ratio relates earnings before interest and taxes—a measure of profitability and of long-term viability—to the interest expense—a measure of the level of debt. Earnings before interest and taxes Interest expense 4. SciTronics’ earnings befor e interest and taxes (operating income) were $_ in 2008 and its interest charges were $ . Its times interest earned was times.This represented an improvement/deterioration from the 2005 level of times. A fifth and final leverage ratio is the number of days of payables. This ratio measures the average number of days that the company is taking to pay its suppliers of raw materials and components. It is calculated by dividing annual purchases by 365 days to determine average purchases per day: Annual purchases 365 days Accounts payable are then divided by average purchases per day: Accounts payable Average purchases per day to determine the number of days purchases that are still unpaid. It is often difficult to determine the purchases of a firm.Instead, the income statement shows cost of goods sold, a figure that includes not only raw materials but also labor and overhead. Thus, it often is only possible to gain a rough idea as to whether or not a firm is becoming more or less depende nt on its suppliers for finance. This can be done by tracking the pattern over time of accounts payable as a percent of cost of goods sold. Accounts payable Cost of goods sold 5. SciTronics owed its suppliers $ at year end 2008. This represented % of cost of goods sold and was an increase/decrease from % at year end 2005. The company appears to be more/less prompt in paying its suppliers in 2008 than it was in 2005. 6.The financial riskiness of SciTronics increased/decreased between 2005 and 2008. Liquidity Ratios: How Liquid is the Company? The fourth basic type of financial ratio is the liquidity ratio. These ratios measure a company’s ability to meet financial obligations as they become current. The current ratio, defined as current assets divided by current liabilities, assumes that current assets are much more readily and certainly convertible into cash than other assets. It relates these fairly liquid assets to claims that are due within one year—the current liab ilities. 9 911-412Assessing a Company's Future Financial Health Current assets Current liabilities 1.SciTronics held $ of current assets at year-end 2008 and owed $ to creditors due to be paid within one year. Its current ratio was , an increase/decrease from the ratio of at year-end 2005. The quick ratio or acid test is similar to the current ratio but excludes inventory from the current assets: Current assets ? Inventory Current liabilities Inventory is excluded because it is often difficult to convert into cash (at least at book value) if the company is struck by adversity. 2. The quick ratio for SciTronics at year-end 2008 was _, an increase/decrease from the ratio of at year-end 2005. Profitability RevisitedManagement can â€Å"improve† its return on equity by improving its return on sales and/or its asset turnover and/or by increasing its financial leverage as measured by total assets divided by owners’ equity. ROE ? Net Income x Sales Sales Total Assets Total As sets x Owners? Equity Each method of â€Å"improvement† differs operationally and in terms of risk. 1. The improvement in SciTronics’ return on equity from 8. 2% in 2005 to 18. 7% in 2008 resulted from an increase/decrease in its return on sales; and an increase/decrease in its asset turnover, and an increase/decrease in its financial leverage. A WarningThe calculated ratios are no more valid than the financial statements from which they are derived. The quality of the financial statements should be assessed and appropriate adjustments made, before any ratios are calculated. Particular attention should be placed on assessing the reasonableness of the accounting choices and assumptions embedded in the financial statements. The Case of the Unidentified Industries The preceding exercise suggests a series of questions that may be helpful in assessing a company’s future financial health. It also describes several ratios that are useful in answering some of the questi ons, especially if the historical trend in these ratios can be reasonably extrapolated.However, it is also important to compare the actual absolute value with some standard to determine whether the company is performing well. Unfortunately, there is no single current ratio, inventory turnover, or debt ratio that is appropriate to all industries. The operating and competitive characteristics of the company’s industry greatly influence its investment in the various types of assets, the riskiness of these investments, and the financial structure of its balance sheet. 10 Assessing a Company's Future Financial Health911-412 Try to match the five following types of companies with their corresponding balance sheets and financial ratios as shown in Exhibit 3. 1. Electric utility 2. Japanese automobile manufacturer 3. Discount general merchandise retailer 4.Automated test equipment/systems company 5. Upscale apparel retailer In doing the exercise, consider the operating and competitiv e characteristics of the industry and their implications for (1) the collection period; (2) inventory turnover; (3) the amount of plant and equipment; (4) the profit margins and profitability; and (5) the appropriate financing structure. Then identify which one of the five sets of balance sheets and financial ratios best match your expectations, given the difficult economic conditions in 2009. 11 911-412Assessing a Company's Future Financial Health Exhibit 1SciTronics, Inc. Consolidated Income Statements 2005-2008 ($ in thousands) 20042005200620072008 | | | | | | |Sales |$115,000 |$147,000 |171,000 |$205,000 |$244,000 | |Cost of goods sold | | 43,000 | 50,000 | 63,000 | 74,000 | |Gross margin | |104,000 |121,000 |142,000 |170,000 | |Research ; development | |15,000 |20,000 |26,000 |28,000 | |Sell, general ; administrative | | 79,000 | 92,000 | 106,000 | 116,000 | |Operating income | 10,000 |9,000 |10,000 |26,000 | |Interest expense | | 1,000 | 2,000 | 2,000 | 2,000 | |Profit before tax | |9,000 |7,000 |8,000 |24,000 | |Income tax | |4,000 | 2,000 | 3,000 | 10,000 | |Net income | |$ 5,000 |$ 5,000 |$ 5,000 |$14,000 | Exhibit 2SciTronics, Inc. Consolidated Balance Sheet at December 31, 2005-2008 ($ in thousands) | | | | | | |2005 |2006 |2007 |2008 | | | | | | | |Cash |$ 9,000 |$ 10,000 |$ 15,000 |$ 18,000 | |Accounts receivable |42,000 |53,000 |61,000 |66,000 | |Inventories |21,000 |28,000 |30,000 |29,000 | |Other current assets | 10,000 | 13,000 | 21,000 | 20,000 | |Total current assets |82,000 |104,000 |127,000 |133,000 | |Net property ; equipment |9,000 |12,000 |13,000 |18,000 | |Other | 2,000 | 2,000 | 6,000 | 8,000 | |Total assets |$93,000 |$118,000 |$146,000 |$159,000 | | | | | | | |Notes payable |$ 3,000 |$ 18,000 |$ 8,000 |$ 10,000 | |Accounts payable |5,000 |6,000 |7,000 |6,000 | |Accrued expenses |10,000 |13,000 |21,000 |28,000 | |Other current liabilities | 3,000 | 3,000 | 4,000 | 4,000 | |Total urrent liabilities |21,000 |40,000 |40,000 |48,000 | |Lo ng-term senior debt |10,000 |9,000 |8,000 |7,000 | |Subordinated convertible debt |– |– |20,000 |20,000 | |Other liabilities |1,000 |3,000 |7,000 |9,000 | |Owners’ equity |61,000 |66,000 |71,000 |85,000 | |Treasury stock |– |– |– |(10,000) | |Owners’ equity | 61,000 | 66,000 | 71,000 | 75,000 | |Total liabilities and equity |$93,000 |$118,000 |$146,000 |$159,000 | 12 Assessing a Company's Future Financial Health911-412 Exhibit 3Unidentified Industries Balance Sheet Percentages ABCDE Cash1. 5%14. 4%12. 1%13. 3%11. 0% Receivables4. 63. 830. 939. 811. 8 Inventories1. 824. 613. 74. 716. 7 Other current assets2. 04. 35. 03. 810. 0 Property and equipment (net)74. 549. 634. 122. 120. 3 Other assets 15. 6 3. 4 4. 3 16. 3 30. 2 Total assets100%100%100%100%100% Notes payable5. 3%0. 4% 5. 4%18. 2%1. 4% Accounts payable2. 124. 811. 0 8. 38. 8 Other current liabilities5. 917. 014. 28. 716. 5 Long-term debt33. 610. 034. 323. 121. 7 Other liabilitie s26. 32. 211. 25. 62. 0Owners’ equity 26. 8 45. 6 23. 9 36. 1 49. 6 Total100%100%100%100%100% Selected Ratios Net profit/net sales10. 3%1. 5% 5. 1%1. 3%(5. 8%) Return on capital 6. 8%9. 2%12. 6%0. 9%(3. 1%) Return on equity12. 5%10. 8%28. 1%2. 2%(7. 6%) Sales/total assets . 323. 251. 31. 63 . 65 Collection period (days)5248623243 Days of inventory43326231147 Sales/net property ; equipment. 436. 73. 82. 93. 6 Total assets/equity3. 732. 194. 192. 792. 01 Total liabilities/total assets. 73. 54. 76. 66. 50 Interest-bearing debt/total capital 59%19% 62%53% 32% Times interest earned3. 2 16 6. 0 4. 4NM Current assets/current liabilities . 671. 112. 011. 221. 85 13

Writing and Pepperoni Pizza Lovers

[pic]Essay #5: Division/Classification ASSIGNMENT Write a 3-page essay classifying different types. The essay must focus on types of a specific object or person. The essay is not intended to be an inventory of descriptions, but rather a fun analysis that leads to an overall conclusion about what you discovered in the details of each type. Requirements †¢ 3 pages Introduction (creative hook/lead and use Adios â€Å"Encircling† to get into the body of the essay—a 2-paragraph introduction is acceptable) †¢ Support Paragraphs (effective use of all: â€Å"Flow†, â€Å"Pause†, â€Å"Time Warping†, â€Å"Splitting the Second,† â€Å"Transitioning†) †¢ Conclusion (use a creative conclusion combo of your choice) †¢ Use transition words/expressions. †¢ Use varied sentence structure that demonstrates knowledge of correct punctuation. †¢ Avoid 2nd person point of view (you), contractions, and repetition. Avoid use of cliche expressions and overused words (i. e. things, nice, beautiful, however). †¢ Limit use of to be verb to no more that 4 times in the essay. †¢ Clear thesis statement †¢ Creative Title Step One (5 points): Due October 26, 2012, by midnight via email ([email  protected] com) Choose a topic and get approval from the instructor. Some examples of people include: people in an airplane, people in a waiting room, people at a specific party, types of parents, types of drivers, types of bosses, types of sneezers, types of snorers.Some examples of objects include: types of pizzas (stick to one particular kind like all types of pepperoni pizzas), types of other foods, types of couches, types of jeans, types of candy (chocolate bars, after dinner mints, etc†¦). You are not limited to these ideas; however, be prepared to think of another idea if the first one should not be approved. Therefore, check your email frequently for a response. When considering your topic, reme mber to choose something that will allow you to enjoy writing about it and will allow you to use all our stylistic tools effectively. Step Two (10 points): Due November 1, 2012, by midnight via email ([email  protected] com) Write a formal outline with your thesis and 3-4 main points. This must be a sentence outline, as we have already discussed in class. You will find an explanation about formal outlines on page 45 of The Brief Wadsworth Handbook. The example on page 46 of the handbook is a topic outline (not the kind you will be preparing). Follow basic outline conventions. Send your outline in the body of the email! Use the subject heading: â€Å"Essay #5 Outline†.The outline should organize the ideas that you intend to discuss in your essay. No late outlines will be accepted for credit. I will, however, comment on late outlines. All students who email me their outlines will get general commentary for improving the outline in order to result in a better paper. You may ne ed to revise the outline, so you will need to be checking your email periodically in order to make the necessary changes in time to write the paper. If you have changes to make on the outline and you do not implement them by November 3, 2012, you will receive 0 points for this assignment.Also, there will be a 1-point deduction for every time you need to revise, so get it done right the first time. You may only move on to writing the paper if I indicate so in my commentary. Follow the example below. Thesis: Pepperoni pizza lovers should not be grouped as one happy bunch of Italian-pie devotees. I. Too-conventional-to-try-anything-else pepperoni pizza lovers are one type. A. Charlie has not really acquired a taste for pepperoni pizza in order to be considered an expert. B. This person just eats pepperoni pizza because it is a standard favorite.C. This person has never really made any earth-shattering decisions in his/her life, for he/she lives in fear of being different. II The taste gratification seekers of the pepperoni pizza lover bunch are a second type. A. Gary Gratification Gurumaniac chooses pepperoni pizza merely for the flavorful spices of the thin sausage disks from Italy. B. This person generally opts for spicier food choices, so when pizza is on the menu, pepperoni satisfies Billy Taste Bud and Buddies the most. C.In general, this person spends a lifetime of seeking spice in his life: pepperoni pizza is his target at the neighborhood pizza parlor. III. The pepperoni pizza critic is a third. A. Having done extensive research in Italy, Cristoforo Critic di Italia is the expert and has earned the right to use his thumbs to signal â€Å"belissimo† or far-from-belissimo. B. As a connoisseur of pizza, he won’t be found delving in the cheesy-thin-crust-pepperoni delights of the lower class: the hut that sells a low quality version, Papa John’s sad imitation of gourmet, and oh, not the â€Å"D†one, a blasphemous attempt to produce pepperoni pizza.C. This person can only be found in gourmet get-ups that seat ten lucky guests for an evening of white table cloths, shiny silverware, a carnation in a vase, and the star of the evening, pepperoni pizza. D. The self-proclaimed pepperoni pizza expert will also be heard saying, â€Å"Only the best will do;† his superficial expertise is a disguise for his addiction to the best; otherwise, Domino’s would have been a thumbs up too. Conclusion: One’s taste for pepperoni pizza comes from one’s attitude toward life. Note: Please be aware that your first draft of the outline may not be approved. Check your email for responses. In other words, just doing it will not get you the credit–doing it correctly will. Step Three (10): Due: November 13, 2012 Write a 3-page essay in MLA format for Peer Review. Please bring a hard copy only. Keep in mind that grammar, sentence variety, clever word choice, and paragraph unity and organization, and effect ive use of Adios techniques are necessary to create an amazing piece of writing.Be careful not to create an inventory of types. Don’t forget to create an amazing title! Note: Students who do not have a complete draft of Essay #5 or do not have one at all on the day of the peer review will receive a zero for this assignment. Students who arrive after the peer review will receive a zero for this assignment. Step Four (100): Due: November 15, 2012 Make sure you do not miss an opportunity for great detail, entertaining narrative, and stylistic flair. Proofread and turn in the final draft for instructor review is due.Include your revised outline. (A 10-point deduction will be made if you do not turn in the outline and/or do not follow correct MLA format, including tampering with the margins, font size and style. ) This final draft should be something a reader will enjoy reading; this is your mission. An essay will be considered â€Å"on time† when it is turned in at the tim e all essays are collected. Turning in an essay after the collection time will be considered late, so do not plan to print during the break or arrive tardy to class.Late essays will be accepted no later than one class meeting after the original due date. The final grade of late essays, however, will be dropped one full letter grade. Step Four (100): Due: November 15, 2012 Post your Essay #5 to Turnitin. com by this date at 12:45pm (the start of class). On Writing Style†¦. Do’s: Getting up late is usually the reason for speedy vehicle vermin to cause chaos on the road. The triple-dose snoozers seem to be under the prolonged state of slumber, as they cut in front of those who steer courteously along the freeway.When the Lone Ranger low rider goes by handling his Tonto Toyota in unconventional ways, Ms. Daisy and her chauffer can only wonder, â€Å"What was that loud blur? † Road mayhem is credited to this group of freeway fiends. Watch out! Don’ts: Some drive rs are in a hurry. They cut off people on the busy road and don’t seem to care how they affect the drivers around them. They are probably in a hurry to get to work because they got up too late or had car trouble. Nevertheless, they are a threat on the road. [pic]

Business - Does BPR liberate or exploit workers How Assignment

Business - Does BPR liberate or exploit workers How - Assignment Example Champy, have argued that organizations are simply wasting their time by shifting the tasks involved in a process between departments instead of bringing all the tasks under the centralized control of a process control team (12 Manage, 2010) They have argued that the suppliers, distributors and the business partners should be brought under one umbrella in order to execute the process more easily and effectively in quick time. Hammer, a former professor of computer science at the Massachusetts Institute of Technology (MIT), has argued that most of the works done by the organizations are not giving any value to the customers even though the resources were exploited heavily. He argued that the resource utilization must be minimized and the customer value should be increased by organizations as part of the BPR. BPR has shaken the business world in the 90’s and many organizations were started to implement it for raising the effectiveness of their firm. The arrival of BPR has brought lot of controversies also. Critics argued that BPR is misused for exploiting the workers rather than utilizing the resources effectively by organizations. On the other hand proponents argued that BPR liberated workers by making their tasks lot easier. This paper tries to answer the question; Does BPR liberate or exploit workers? How? Muthu et al (1999) has defined BPR as the reengineering of the fundamental rethinking and radical redesign of business processes to achieve dramatic improvements in performances such as cost, quality, service and speed (Muthu et al, 1999, p.1). Organizations are currently looking for cost reduction in all the departments without sacrificing the quality of their products. Increased competition has forced them to improve the speed and service extended to the customers and BPR is one way of achieving the above objectives. BPR involve; Business Process Redesign, Business Transformation, or Business

John Wesley on Methods of Ministry and Discipleship Research Paper

John Wesley on Methods of Ministry and Discipleship - Research Paper Example He wrote a lot about discipleship and ministry. This paper particularly explores the theological or biblical foundations that led to John Wesley to his views and techniques of discipleship and ministry. The doctrinal analysis he had analysis and techniques and most importantly the experiences that contributed to his method and views concerning discipleship and ministry basing on his work â€Å"The Essential Works of John Wesley†. Social background of Wesley that comprised of religious parents this essentially boosted his understanding of the biblical scripture and fundamentals of Christian life and discipleship. John Wesley laid emphasis was on being a disciple to be considered a follower of Jesus with scripture backing. Through his style of controversial divinity, he was induced that discipleship was the true identity of a Christ believer. He came up with 3-Strand of Discipleship stages to assert the importance for involvement and real participation among Christians this can be directly linked to his theological believes. Furthermore, John Wesley was of the view that Christ left a crucial mission that is a concern on making more disciples rather than converting individuals to Christianity. The basis of Wesley theological foundation can be attributed to the fact that he believed that the central core of the Christian faith was shown in biblical Scripture. Adding that scripture was the main foundational source of doctrinal development and theological. The centrality of Scripture was so essential for Wesley that he labeled himself "a man of one book†. Throughout his life experiences, he never separated himself with a call for true discipleship and the biblical doctrines and this is best highlighted by his message in â€Å"The Essential Works of John Wesley†. Closely related to this was the fact that Wesley asserted to the view that a part of the theological method should comprise

Quantitative Methods database assignment Example | Topics and Well Written Essays - 2250 words

Quantitative Methods database - Assignment Example Data regarding the hotels were collected from 144 hotels found in these 3 cities and namely 45 hotels from Edinburgh, 54 hotels from London and 45 hotels from Manchester. The information collected were star rating status, review scores, existing price of property, provision of swimming pool, Wi-Fi and whether it is charged. The analysis was based on: The statistical analysis done were the t tests and the ANOVAs to find out whether the p value is les than 0.05 which will mean there is a significant difference between the observations(price) based on locality or other variables and if p value is greater than 0.05 such observed difference will not be considered significant(Warne,2012). Further regression analysis was done to find out how the variables are related to pricing and how they influence price (Wessa, 2014). The sign convention of the coefficients in the equation will indicate whether the particular variable positively or negatively correlates with pricing strategy. Fig 1: The above table and figure reflects the number of hotels in different localities. London has more 4 star and 5 star hotels compared to Edinburgh and Manchester. While 0 star, 1 star and 2 star and 3 star hotels are more in Edinburgh and Manchester compared to London. Fig 8: The above figure reflects the comparison of average price of different star rated hotels in all 3 cities. It reflects London hotels has highest value for the rooms in 2 star, 3 star, 4 star or 5 tar properties compared to similar properties in Manchester or Edinburgh. Two star hotels are significantly priced more in Manchester than Edinburgh (p0.05). In the equation Pri means room price, Sta means star ratings, Rsc means review scores, WiC means wifi charged, FiC means fitness centre, Loc means locality, Dummy variables was assigned to WiC ( if

Pope John Paul II, A man for others Essay Example | Topics and Well Written Essays - 1500 words

Pope John Paul II, A man for others - Essay Example In the later part of his pontificate, he spoke against war, communism, dictatorship, materialism, abortion, contraception, relativism and unrestrained capitalism. John Paul II was Pope during a period in which the Catholic Church's influence declined in developed countries but expanded in the Third World countries. During his reign, the pope traveled extensively, visiting over 100 countries, more than any of his predecessors. He remains one of the most-traveled world leaders in history. He was fluent in numerous languages. He canonized a great number of people. In 1992, he was diagnosed with Parkinson's disease. On April 2, 2005 at 9:37 p.m. local time, Pope John Paul II died in the Papal Apartments. Millions of people came to Rome to pay their respects for his funeral. This paper researches how he was a man for others and how he developed himself through his childhood and adulthood days. Childhood days: St.John Paul II was born as Karol Jozef Wojtyla in Wadowice, a town of 8,000 Catholics and 2,000 Jews 35 miles southwest of Krakow in 1920, the second son of Karol Wojtyla Sr., a retired army officer and tailor, and Emilia Kaczorowska Wojtyla, a schoolteacher of Lithuanian descent. The Wojtylas were strict Catholics, but did not share the anti-Semitic views of many Poles..His playmate Kluger had once remarked about the pope as "The people in the Vatican do not know Jews, and previous popes did not know Jews but this pope is a friend of the Jewish people because he knows Jewish people." In fact, Wojtyla became the first pope to visit a synagogue and the first to visit the memorial at Auschwitz to victims of the Holocaust. In ending the Catholic-Jewish estrangement, he called Jews "our elder brothers." John Paul II was very athletic in his youth days: he played soccer as a goal keeper, took daring swims in the flooded Skawa River and enjoyed skiing, hiking, mountain climbing and kayaking. He was also an excellent student. Adversities: His infant sister died before he was born. In 1929 his mother died of heart and kidney problems. When he was 12, his 26 year old brother died of scarlet fever. He himself had two near-misses with mortality in his youth. He was hit once by a streetcar and again by a truck in 1944 while he was a college student. He had been beset by physical difficulties including a dislocated shoulder, a broken thigh that led to femur-replacement surgery, the removal of a precancerous tumor from his colon Passions and occupations: Wojtyla's passions in those early years were poetry, religion and the theater. After graduating from secondary school in 1938, he and his father moved to Krakow where he enrolled at Jagiellonian University to study literature and philosophy. He also joined an experimental theater group and participated in poetry readings and literary discussion groups. He was an intense and gifted actor, and a fine singer. After the Germans invaded Poland, he escaped deportation and imprisonment in late 1940 by taking a job as a stone cutter in a quarry. His father was very much interested in making him a priest before he died but died with his interest unfulfilled. After his father's death he began studying at an underground seminary in Krakow and registered for theology courses at the university. He continued his studies,

John Morgan and Pharmacy Essay Example | Topics and Well Written Essays - 250 words

John Morgan and Pharmacy - Essay Example John Morgan is considered to be the first teacher and practitioner of pharmacy. He was taught pharmacy, chemistry of pharmaceutical and material medica to students, who were studying medical. He is well known because he had laid down the foundations for separating pharmacy from medicine (Cowen & Helfand, 102). The main objective of this separation was to divide the medical field in to different branches in order to enhance and improve the entire profession. Consequently, pharmacy would be cultivated as a separate branch so that it can have a positive impact on medicine. Another reason for this separation was that pharmacy can be improved so that it could be practiced with precision and proficiency. This separation was essential for the benefit of the public (Crellin, & Scott, 200). John Morgan has made a significant and noteworthy impact on modern pharmacy. He has established the foundations of pharmacy and it has now developed as a separate discipline. After the establishment of pharmacy as a separate discipline, doors for professional pharmacy have opened. John Morgan is considered to be one of the most prominent figures in medical history because he had separated medicine from pharmacy. This separation assisted professional pharmacy to growth and develop as a separate discipline.

Supply Chain Analysis Essay Example | Topics and Well Written Essays - 4500 words

Supply Chain Analysis - Essay Example Some of the major benefit of a rapid response supply chain system that are discussed in the paper include timely delivery of the raw material and products, maximum security profit maximization and sales improvement. The logistics performance and inventory assessment is a vital responsibility of evaluators and logistics managers. Key measures used to assess the inventories and logistics performance that are discussed in the paper include Order fill rate, Accuracy of data to improve inventory management, Difference between the Quantity of Products Received and Quantity of Products Ordered, Logistics System Assessment Tool, Perfect order measurement, comprehensive and casual orientation of the logistic performance. The phenomena of local optimization that is brought up by the desire of the supply chain partners to maximize their profits adversely affect the optimality of the entire supply chain. This paper discusses how coordination, relationships among the partners, making sacrifices a nd compromises as major ways of mitigating the problem of local optimization. Supply chain management (SCM) entails the coordination of all the activities that are involved during the production of goods and services in a company. Some of the major aspects that are covered by SCM include transportation and storage of raw materials, controlling and monitoring work-in-progress as well as transportation of the final products from the factories to consumers. A rapid response supply chain system involves the various activities emulated by organizations in order to ensure that they are in line with the changing business atmosphere. Even though companies allocate significant financial resources to improve their supply chains, it is imperative to ensure that there is a positive linkage between partners in a supply chain. A rapid response supply chain system stipulates that there should exist

Estimiting the half - value layer thikness Lab Report

Estimiting the half - value layer thikness - Lab Report Example Alpha particles are easily shielded thus they will present no external radiation hazard. The thickness of material of 50% of the underlying incident energy has been attenuated and known as half-value layer (HVL) and it is normally expressed in either mm or cm. Photo energy is normally dependent on the increasing energy of the stream of photons thus resulting to increase in material HVL. The experimental equipment was outlined as shown in the figure below. The radioactive sources are encapsulated in thin metal shield that absorbs beta radiation accompanying the decay. The alpha radiation is solely slightly attenuated but the beta radiation. Every source is contained within a cylindrical lead radiation shield in order to eradicate eminent health hazards Measurement was performed to verify the statistics of the prevailing pulse counting (cf Data examination). Cs-137 source was used and mounted on a single lead slab amidst sources and corresponding GM-tube X-rays are normally absorbed in an exponential manner A= A0e(-0692h/H where A0 is the original x-ray intensity, A is the x-ray intensity transmitted via an absorber of thickness x,e is the natural logarithm system and  µ is the slope of the underlying absorption curve(normally linear attenuation coefficient measured in per cm). Linear attenuation coefficient is associated to the corresponding density of the absorber. The half-value layer is normally the thickness of the radiation absorbing material that reduces x-ray intensity by  ½. Based on the value from the slope of the natural log plot, the thickness of aluminium and wood in regard to reduction of the gamma beam intensity from the radioactive Cs-137 source to the corresponding its initial intensity. The main human error was random error from the experimenter thus I can be controlled by taking many readings. For a thickness of 2HVL the corresponding photon intensity was reduced by  ¼ of the initial value whilst for a

Pardon sought for champion Jack Johnson Essay Example for Free

Pardon sought for champion Jack Johnson Essay According to newspaper reports this week, Sen. John McCain, the former Republican candidate for president, has introduced a resolution to Congress urging President Barack Obama to pardon Jack Johnson for his conviction of an alleged violation of the Mann Act ninety six years ago. (UPI) The resolution, originally presented to the Congress of George W. Bush in September, 2008 states in part, that Johnson was wronged by a racially motivated conviction prompted by his success in the boxing ring and his relationships with white women. (API) In 1904 Jack Johnson became the first African American heavy weight champion. At a time when black men were being lynched, beaten and burned for daring to look a white man in the eye, Jack Johnson was beating them viciously in the boxing ring while taunting the on-looking crowd of whites that screamed for his defeat. Jack London, a popular American author of the time, (who had an ex-slave as a major maternal influence in his life) railed against the black pugilist, writing essays pleading for ‘some white man, any white man, to knock Johnson’s block off’. (Starnes) When white America could not come up with a â€Å"Great White Hope† to defeat Johnson they chose to defeat Jack in the only way they could – through a federal law created to protect against transporting white females across state lines for the purpose of prostitution. (Mann) Prosecutors used this law despite the fact its original purpose was the prevention of non-consensual sexual abuse (e. g. , prostitution) of white females. Jack Johnson married the woman he allegedly transported across state lines for ‘immoral purposes’. When she would not testify against him, a former lover chose to cooperate with federal prosecutors. Jack Johnson fled the United States to avoid incarceration but returned in 1920 and served one year and one day in Leavenworth Federal Penitentiary. While there were anti-miscegenation laws in America beginning in the late 17th century, which persisted until 1967, all such laws were local and not federal so prosecutors used the Mann Act to accuse, try, and convict Jack Johnson. Irony is one of the greatest factors of life for African Americans: no law ever protected black women from being transported across state lines for ‘immoral purposes’. While marriage between black and white was illegal in most states until 1967, no laws prohibited the rape of black women by white males. Once the importation of slaves was illegal, slavery was sustained, in part, by the sexual relationships between both white men and women and black slaves. The children that resulted were most often slaves. These offspring usually added to the labor force on southern plantations. Much of America’s history has involved denying the most basic right – to love another human being to its African American citizens. Irony is at its peak when the federal conviction of a black man, for having sex with a white woman, should wind up on the desk of another black man who is the offspring of a black man and white woman! Bibliography Pardon sought for champion Jack Johnson United Press, â€Å"Pardon sought for champion Jack Johnson†, Sports http://www. upi. com, (22/4/2009), Associated Press â€Å"Congress Seeks Pardon For Boxing Champ†, http://www. cbsnews. com (9/26/2008)

The Natural Insulation Materials Construction Essay

The Natural Insulation Materials Construction Essay This is usually the type of building that are considered alternative today, have their heredity in structures that humans have been constructing for centuries. The reason why these building techniques are gaining popularity in modern times is twofold. First, the old building techniques are far more eco-friendly than the majority structures we used to seeing; second, these structures are simple enough in nature that they can built cheaply and can be built without the aid of a lot of the heavy and expensive equipment which is normally related with most new construction. Currently words such as green, sustainable and alternative get used often in the construction industry, which make its pretty confusing and difficult to tell if any one particular method or material fall under one or many of these heading. The report will help identify, green alternative building method and materials which are less damaging to the environment than a similar practice used in conventional lumber-framed construction. The need to find alternative practices will encompass any building technique that can be done repeatedly without changing the environment in any noticeable way. The Importance of Finding alternative Materials As the world population continues to grow at an alarming rate, people are realizing that planet cannot sustain such continuous and exponential growth. With land being increasable limited and we are continually diminishing our natural resource such are timber, with majority of it being used to build homes. It is evident that we cannot continue to use our natural material at this rate to build our homes. With the awareness of these natural materials become increasing limited, has made the construction industry rethink their way and start to think more about sustainable construction. Using alternative material for 8building homes is much more environmental sustainable than conventional homes building. Depending on the type and amount of sustainable materials used, these types of alternative material can reduce the carbon footprint which is produce in building homes. According to the Worldwatch Institute, an independent organization that analyzes critical global issues, one-fourth of the worlds wood and one-sixth of its fresh water are used  in building construction. This situation will only become worse as the worlds population and more people continue to migrate toward cities. The greater demands also will add pressure on increasingly scarce essential resources, especially water. The Environment The environment has now become issues and with it being heightened news, the Governments and individuals have seem to take notice and now taking to make a change because we cannot continuing abusing the environment, this is not an option anymore. The chart below shows the proportion of CO2 emissions in the UK from buildings in use, the construction process (mainly due to the CO2 from the manufacture of building materials) and from all other sectors including industry, transport, agriculture etc. Buildings in use contribute about half of our CO2 emissions (and consume about half of our energy use). Figure 1 CO2 emissions The next chart shows where these emissions come from and with over half of our energy use and CO2 emissions from building use come from heating our buildings. Figure two Energy Waste. Government Action The UK government have stated that England must take action now, in order to make vast improvement to energy efficiency in both new and existing buildings. The government have set many ambitious goals, an example of one: they anticipate dramatic energy reductions to achieve its goal that all new homes in England will be carbon-neutral by 2016. World Business Council for Sustainable Development (2007) There are three main approaches to energy neutrality: Cut buildings energy demand by, for example, using equipment that is more energy efficient Produce energy locally from renewable and otherwise wasted energy resources Share energy create buildings that can generate surplus energy and feed it into an intelligent grid infrastructure. Efficiency gains in buildings are likely to provide the greatest energy reductions and in many cases will be the most economic option. A study by McKinsey estimated that demand reduction measures with no net cost could almost halve expected growth in global electricity demand. The Intergovernmental Panel on Climate Change (IPCC) Fourth Assessment Report estimates that by 2020 CO2 emissions from building energy used can be reduced by 29% at no net cost World Business Council for Sustainable Development (2007) and a cost curve for greenhouse gas reduction, McKinsey Quarterly 2007 Number 1. Fox and Murrell (1989) state the fundamental ecology principle of renewable material, such as wood is sustainable source and are renewable however, for materials like metal, plastic, gravel and sand, stone-based materials such as cement, concrete and plaster, have been used cannot be used again, their consumption if the earth itself. (Berge, 1992) The extraction of certain raw material can be very destructive effects especially to the water table and wildlife habitats. Over usage of these materials can affect the availabilities of in the near future, cause environmental degradation, and contribute to global warming. Impact of the Construction The industry has a major impact on the environment, it affect are not only on the resources it consumes but also the waste it produces. The construction industry is accountable for producing a whole variety of different wastes, the amount and type of which depends on factors such as the stage of construction, type of construction work and practices on site. In Great Britain, over 90% of non-energy minerals is extracted and are used to supply the construction industry with materials. Furthermore, every year more than 70 million tonnes of construction and demolition waste has been produced in England and Wales The key is alternative basic materials because they have historically driven innovation in every industry, and could spur significant advances in todays housing. In order to gain acceptance, however, basic alternative materials must offer more benefits than the traditional materials or methods they replace. They must reduce costs, increase design flexibility, enhance sustainability, perform multiple functions, have superior performance characteristics, or meet a market niche. Another potential driver for adopting alternative basic materials is a shortage of existing natural materials or concerns about their long-term sustainability. Martà ­n(2005) states that in recent years, there has been a shortages of core natural resources; including lumber, steel, and gypsum, and this has driven construction costs higher. This volatility of supply and price motivates the industry to look for more sustainable solutions. Sustainability and resource shortages, in fact, will help to drive innovati ons in the future. The objective of alternative basic materials is to develop new materials that spur innovation by serving multiple functions, increasing cost-effectiveness and efficiency, and using more sustainable materials. In many cases, these technologies form building systems that enable other Concept Home principles such as integrated functions, floor plan flexibility, and improved production processes. Alternative basic materials consist of core technologies that manufacturers can use to create products or systems and composite systems that builders can purchase and use to build homes. Martà ­n(2005) Before considering the use of alternative materials, and before implementing into homes, practical issues must be considered, (Berge, 1992) say to be realistic to imagine a technology that functions in line holistic ideas, none-mainstream approach but also providing humanity with an acceptable material standard of living, basically Berge is trying to say there just be a balance between the Eco approach and what consumer want. Government Schemes and Regulation After The Stern Review (2006) which advised that the implications of climate change couldnt be avoided any longer and urgent action was required, the government took notice and started implementing changes to building regulations. In 2007, the Government introduced the  Code for Sustainable Homes  to help improve the energy efficiency and sustainability of houses, by setting target for all new houses to achieve a carbon rate of zero by 2016. This is a level 6 in the Code for Sustainable. Currently, the standards of the code are not mandatory for private house builders but there are intentions to incorporate them into the  Building Regulations over the next couple years, starting with changes to Part L in 2010. CAN I ADD MORE Constructing environmental friendly house To construct an environmental friendly houses are to focus on reducing the environmental impact of both its  construction  and its ongoing  operation. This is achievable at the design phase by selecting the correct material and the process. Environmental friendly houses and sustainable construction offer an exciting future for building houses. With the prospect of living in an environmentally efficient house that can generate its own power. Also reducing waste and running costs, safe in the knowledge that your house is not effecting but instead helping the environment. This is a positive step for a sustainable future. It is well documented the impacts that human activity has had on our planet and with the Office for Climate Change 2010, attributing 27% of the UKs total carbon emissions to household heating and electricity, house construction is an area where we can make a huge difference. Ecological impact During the development and construction stages of house being built, a ecological assessment should be carried out that reduces its impact. Also the see if it is feasible to create new habitats in the form of green or living roofs. Materials Houses are constructed using a vast range of products and materials from a range of sources. For each one the industry must need to consider: The sustainability of the raw materials used. The lifespan of the material. Its performance characteristics as part of the building fabric. The energy use and waste generated from: The acquisition of raw materials. Processing. Transportation. Manufacture. The possibility for re-use or recyclability at the end of life. the-self-build-guide.co.uk(2009) Luckily, a lot of the legwork has been done for you on this one, with resources such as the BREs Green Guide, which provides environmental ratings for building materials and components. Material specific organisations like the Forest Stewardship Council (FSC) only certify timber taken from responsibly managed sources. You can find suppliers who use environmental management systems (EMS) to maximise the environmental efficiency of their businesses. EMS accreditation can be awarded through British Standards (BS) and the International Organisation for Standardisation (ISO). Alternative building systems improve on standard brick construction through their use of high performance materials and accurate construction techniques. Although many alternative systems involve the construction of buildings in-situ, in the same way that brick buildings are built, there are also many that are turning to off-site construction techniques to improve accuracy. Another benefit of off-site construction Alternative Natural Construction: Building Systems Alternative building systems improve on standard brick construction through their use of high performance materials and accurate construction techniques. Although many alternative systems involve the construction of buildings in-situ, in the same way that brick buildings are built, there are also many that are turning to off-site construction techniques to improve accuracy. Another benefit of off-site construction is that it can drastically reduce waste by up to 90% over traditional building methods. Mud brick Mud brick is a building material, which consists of clay-loam soil puddle with water, sometimes containing straw. The ideal soil requires clay content and the straw can be added to reduce drying and cracking. However, almost any soil can be adapted to make mud bricks; making it one of the most flexible and convenient building methods. It is most popular due to its simplicity, which is easily grasped by the layperson with limited experience, time or resources. If the design and construction are good, the building will last indefinitely. http://static.panoramio.com/photos/original/11435929.jpg Mud brick has several advantages over conventional fired clay or concrete masonry. The advantages include: Low in embodied energy Utilisation of natural resources and minimal use of manufactured products Good sound absorption characteristics High thermal mass A claimed ability to breath Suited to a wide range of soils Easily manufactured and worked Flexibility in design/colour/surface finishes Insulation properties similar to those of concrete or brickwork The disadvantages Mud brick building is very labour intensive Texts and magazines suggest it is possible to make 100 bricks per day per person, although that level of productivity comes with experience and fitness! Thousands of bricks are required for most dwellings. Only two or three courses of bricks can be laid at one time, because the courses need to dry out before more are added on top, to prevent the wall slumping or warping. The technique requires a lot of water, which can be a problem in dry areas. Although it is possible to make bricks in wet weather, a large undercover area is needed. Mud brick building is very labour intensive and quite tiring (the most exhausting part is mixing the soil and water). (BBC h2g2, 2003) Timber Wood is a very low carbon and sustainable material, it is important that the wood is ethically sourced and treated. There are types of wooden construction systems, they are: timber framing which is constructed completely on-site Structural Insulated Panels (SIP)- they are manufactured off-site and assemble on-site. Timber framing is a cost effective method of construction which is available , they can be used for buildings up to around seven stories high and can be highly insulated: level 4 or 5 of the Code for Sustainable Homes should be achievable. The drawbacks of timber farming are that construction time to build the walls to the specification at the suppliers. With the possibilities of dry rot or wood worm if the timber is not treated properly in the first place. Which mean that only certified companies can be used. SIPs, this method usages large sheets of plywood or chipboard (more or less) to sandwich to provide a stern insulting core, with these structurally sound panels then joined together to construct the building. SIPs are more expensive, are slightly less flexible in the buildings they produce, but are generally extremely well insulated and airtight: level 6 of the Code for Sustainable Homes is achievable.   The drawback of wood-clad panels is that they do not provide any thermal mass as part of their composition. Frechette (2009) http://www.greenhomebuilding.com/sip.htm, stats that when SIP it will burn, it has been demonstrated that they remain structurally sound for a lengthy period during a fire and do not emit fumes any more hazardous than those of wood products. Another possible concern is with insects or rodents nesting in the insulation since this can be an ideal habitat for them. One last concern is that a well-constructed SIP structure is practically hermetically sealed, which means that the  walls are not breathable; for this reason they require some sort of mechanical ventilation system for healthful habitation. Straw bale Construction http://hurricanecandice.files.wordpress.com/2009/04/straw-bale-home-1.jpg Brian Waite from straw bale house design states that the UK alone produces 4 million tons of surplus straw every year enough for 250,000 homes.  Straw must have the lowest embodied energy of any building material and is probably the cheapest and most sustainable. Straw-bales have an insulation U value much better than required by the building regulations as  well as excellent sound deadening properties which, together, give a living space an ambience that has to be experienced to be appreciated. Contrary to common perception straw-bales in a building, is not a fire risk, is not a vermin risk and are not short-term, but would compost back into the earth if and when required to do so. Straw in bales is so tightly bound that it doesnt contain enough air to support combustion, just add a (carbon neutral) breathing lime render/plaster and any fire regulation requirement is easily met. There is no nutritional value in straw and so it does not attract vermin, it is only voids that vermin like, so proper attention to detail is the only precaution needed. Lime rendered straw-bales breath so evening out fluctuations of humidity thereby creating a healthier environment. Straw bale construction is the use of compressed blocks (bales) of straw, either as fill for a wall cavity (non-load bearing) or as a structural component of a wall (load bearing.) In each case, the interior and exterior sides of the bale wall are covered (by stucco, plaster, clay, or another treatment.) The drawback of straw is that it requires special measures must be taken to provide nailing surfaces, since straw bales do not hold nails as well as wood and anchored to the foundations. The external weatherproof cladding will need to be good, as bales will rot badly if they get damp If straw bales are not available within a few hundred miles of your construction site, the cost of shipping them, along with the potential pollution from the transportation, must be taken into account. Views of the industry Straw bales may be plastered inside and out to provide thermal mass and, like standard construction, the walls must be protected from moisture Straw bale can be more resistant to termites and vermin than stick construction, but (as with any type of construction), elimination of cracks and holes is key Rammed Earth http://cdn.webecoist.com/wp-content/uploads/2009/01/rammed-earth-home.jpg Rammed earth walls (aka pies) are constructed by the compacting (ramming) of moistened subsoil into place between temporary formwork panels. When dried, the result is a dense, hard monolithic wall. Rammed earth is an ancient form of construction, usually associated with arid areas. There remain plentiful examples of the form around the world evidence that rammed earth is a successful and durable way of building. A few historical rammed earth buildings are to be found in the UK. Rammed earth construction is once again gaining in popularity for home builders looking for eco-friendly options.   With rammed earth, youre using the dirt under your feet (or from a local quarry) to build a house.   This is certainly a green practice since it usually makes use of local materials (local dirt!) and you dont need lumber, quarried stone, brick, etc. to be transported from long distances. Rammed earth construction has its pros and cons of course.   Lets take a look at the positives and negatives. A properly sited and designed rammed earth home is ideal for passive solar strategies, so it can be great for an off-the-grid house.   The thick, dense walls absorb the warmth from the sun all day and slowly release the heat into the interior of the house at night.   This helps keep heating bills low in the winter, and these homes tend to stay cool in the summer as well.   Dirt is an easy-to-acquire material and while there are some requirements (not all dirt is going to have the right mix of sand and clay), you ought to be able to get it locally, so this tends to be an eco-friendly building material. Soil selection needs to be done carefully, and if you are able to use dirt from the building site, youll end up with some big holes you need to figure out how to work into the landscape. Though it might seem that a house made out of dirt would be cheap, rammed earth construction actually tends to cost 5 to 15% more than conventional construction (due to the labour-intensive process of creating the rammed earth forms). Its difficult to impossible to create rounded or sculpturally shaped walls the way you can with other materials.   Homes made with rammed earth construction are going to be boxy in nature.   Constructing a rammed earth house in the UK would probably require extra insulation, (its typical to add foam insulation to exterior walls and then cover it up with stucco) as rammed earth method is not suitable for colder climates Cob http://www.ranchomastatal.com/images/PicsTim100405009.jpg Another mud-hut style of building, but there are occupied cob houses around the UK that are anything up to 500 years old. Not bad for a mud hut. Cob houses are built from a mixture of earth, clay, sand and straw. The ingredients are mixed together with a little water until they form a paste-like substance. The paste is then slapped onto a stone foundation to form walls that are often around two foot thick, then more and more slapped on to form a monolithic structural building. The slap is usually built up in layers about 18 inches high to avoid slumping. The great thing about cob houses is that they can be built into more or less any shape you care to dream up: curves, vaults, domes etc. This can result in some pretty funky buildings. The drawback is that it is very labour intensive and the walls can take up to a year to fully set. Cob is a Cheap, sustainable and eco-friendly method of construction using local materials. This is as load-bearing method of construction and needs no framework. A cob house uses 60 per cent less timber than a stud frame building. a cob house typically uses 20 per cent less energy. Cob house are naturally energy-efficient to cool and heat, provided the builder takes care to insulate the ceiling, and attend to solar positioning advantages. Straw bales embedded into north walls make this truer. Heat tends to pass out through north facing walls. Straw bales tend to keep this heat in, better that only earth, which is more porous for air passage. Contractor do not like working with Cob material as it is time consuming and labour-intensive. It makes the need for community obvious, while demonstrating our inherent unified power. Cob has to breathe to dry out naturally after becoming wet. It used to be that the exterior walls were either left bare or lime rendered (which is expensive these days). Excessive moisture can give you a probleme, as the material needs some moisture (3-5% is considered good much higher than that and you might have rising damp). Cob generally exceeds the minimum u-values for a house. Cost benefits compared below Building system Cost ( £/m2)* Benefits Drawbacks Traditional brick block 800-1500 Well known, flexible, popular, robust, durable. Materials not eco-friendly, high waste, often poor performance. Timber framing 200-1000 Sustainable, cheap, fairly rapid, well known, good performance. Poor image, needs good planning. SIP 300-1300 Sustainable, excellent performance, rapid, can be fairly cheap. Poorly understood, few contractors, inflexible, needs good planning. Straw bale 80-1000 Very sustainable, good performance, can be very cheap. Misunderstood and could have low sale value, limited lifespan, needs very good planning. Rammed earth 500-1500*** Very sustainable, durable, good performance. Misunderstood and could have low sale value, needs insulating, easily water damaged, long build time. Cob 500-1500*** Very sustainable, durable, good performance, very flexible. Misunderstood, needs insulating, easily water damaged, long build time. Traditional Material Traditional Building Method and Materials used The majority of new homes in England and Wales are built using  traditional masonry construction. With most people in the construction industry are familiar with this method. This method has many advantages, such as a deep historical and psychological attachment to masonry construction, which has contributes to its persistence use as the main house building method in the UK. A national survey by MORI found that 61% of respondents would prefer to buy a newly built property of traditional block construction. Most building systems in England and Wales use a timber frame for the skeleton of the house , this is the core of most traditional method of construction, however manufacturing developments have moved many of these methods into the categorization of modern methods of construction discussed below. This is currently second most popular technique for new home construction in the UK and, according to the UK Timber Frame Association, is the fastest growing method of construction in the UK. Traditionally used in North America and Scandinavia, as those areas are rich in timber resources, it comes with some good environmental credentials. http://www.ajbuilding.co.uk/userimages/parsonagefarm3.jpg Before considering what type of alternative method or material to use, we need to understand how current building methods and materials are being used. Below is a basic method Once the excavation and installation of the foundations is completed, the bricklayers erect cavity walls that consist of an inner and outer skin. The inner skin is the main structural element, which supports internal floors and the roof structure. It is constructed using concrete blocks laid on beds of sand and cement mortar. The outer skin of the house is the first line of defence against the elements and provides the aesthetic element to the structure. This is constructed usually with brick, stone or block work, this can produces a number of finishes. The two skins are connected by steel wall ties and separated by a cavity that is partially or fully filled with insulation. Internal floors, they are constructed using timber joists, composite timber beams, or one of many precast concrete systems which are available. The roof is usually traditional cut timber or prefabricated truss construction. Traditional Material Concrete With environment and health issues, concrete are non-toxic stains and sealants can be used. They are Manufacturer of Portland cement contributes between 5-8% of carbon dioxide emissions and greenhouse gases, which means concrete is non-green material. It under goes a chemical process of limestone, it creates the same amount of carbon dioxide in weight, but concrete can be grounded and recycled for use in roads and pavements (Holistic Interior Designs,2007) Concrete is often used in the construction and constructing home and is there a need to find an alternative material to replace concrete. Traditional concrete contains material such as stone or other material with similar properties. Concrete is made from gravel, sand, cement and water through a chemical process, the concrete is next, poured into slabs for worktops and panels creating a stone like appearance. The traditional use for concrete are use walls, floors, fireplace surrounds, worktops, panels, wall finishes, concrete furniture, sinks and basins. It offers an exceptionally high lifespan up to 3 times that of alternate building materials The use of concrete has many advantages, Farrell (2009) summaries the advantages and disadvantages of concrete: which are stated below Advantages: Fire, moisture, insect, rot and rust resistant, Can be poured into form Absorbs and retains heat very well, Concrete is water resistant and will not warp, rust or rot. Concrete homes are less affected by flooding or by leaks from tanks or water pipes. Concrete walls between adjoining properties offer high levels of security and peace of mind to property owners. Disadvantages: Which are Poor insulation properties Concrete May Not Offer Pleasant Aesthetic Embodied Energy of concrete manufacture creates very high levels of carbon emission. Origin Extraction of the raw materials in very large quantities has a negative impact on the local surrounding environments. Transportation of raw materials over long distances accounts for further release of carbon dioxide levels into the atmosphere Bricks There are now more environmentally friendly alternatives to traditional concrete on the market, made with hemp or carbon neutral concrete. Traditional concrete should be the last choice. Which will be explain later chapter. Are Bricks Green or Not? (Proefrock, 2007) asks what is brick made of, which is just clay and water and that is it, there are no complex chemicals, no exotic compounds, no imported components. Brick are effectively just a manufactured clay stone with a special shape. It breaks down into earth since it comes from earth. (Proefrock, 2007) Clay mining is comparatively benign, compared to ore mining for metals, which requires far more material to be extracted and processed to produce the finished product. Clay is not a resource that is in short supply, which makes it a more attractive material to use, as well. The main reason brick is not an even greener building material is that it takes a lot of energy to make a brick. However, the extra energy is relative. (Proefrock, 2007) Finding alternative Insulation sustainablebuild.co.uk (2010) state: insulation is a key component of sustainable building design. A well insulated home reduces energy bills by keeping warm in the winter and cools in the summer, and this in turn cuts down carbon emissions linked to global climate change. In regard to energy efficiency, investing in high levels of insulation materials when constructing houses is a cost-effective method of saving energy, rather than investing in expensive heating technologies. It is important to choose the correct type materials in the context of whole building design. Insulation materials are used in roofs, walls and floors. Alternative methods that have solid walls structures from cob and adobe cannot be insulated, Cob and Adobe already offers good thermal mass to compensate. Houses that construction with Timber frame require wall insulation in the form of batts (pre-cut sections that are designed to fit between stud walls), rolls or boards. Other types of construction methods such as brick or concrete insulate with spray foam, loose fill or rolls. Insulation materials work by resisting heat flow, measured by an R-value (the higher the R-value, the greater the insulation). This R-value varies according to material type, density and thickness, and is affected by thermal bridging, unwanted heat flo

Mozart :: essays research papers

Wolfgang Amadeus Mozart was born in Salzburg, Austria on January 27th, 1756. He was born to Leopold and Anna Maria Pertl. Leopol was a very successful composer, voilinist, and the assistant concertmaster at the Salzburg court. Mozart showed musical talent at a very young age. By age five he was composing minuets.And at age six he played before the Bavarian Elector and the Austrian Empress.His father taught him, but said teahcing Wolfgang was hard because he knew so much already. His father was also his largest influence. In 1763 Wolfgang’s father, Leopold, took him and his sister, Maria Anna, on a concert tour of Europe. The children performed in many courts and large cities including Paris, London, and Germany. They astonished their audiences wherever they performed. In London Wolfgang wrote his first symphonies and met Johann Christian Brahm, who had a very large influence on him. In Paris Wolfgang published his first works, four sonatas for clavier with accompanying voilin. In 1768 he composed his first opera, La Finta Semplice, which was presented for the first time a year later in his home town of Salzburg. In 1769 Wolfgang and his father set out on another tour of Italy. Here Wolfgang wrote a new opera, Mitridate ri de Ponto. He also wrote two more operas for Milan, Ascanio in Alba and Lucio Silla. Three years later in 1772 Wolfgang was appointed concertmaster to the archbishop of Salzburg, his home town. He composed many works while he was concertmaster. But this job was not good for him and he did not get anolg with most of the people around him. So, he soon quit this job to travel to Paris with his mother and look for a new job. In 1777 Wolfgana and his mother, Maria Anna, went to Paris, France. While here Wolfgang composed many works including The Paris Symphony (1778). But, he could not find a permanent job there. His mother died in Paris this year and this upset Wolfgang very much. He returned to Salzburg in 1779 and was made the court organist. He wrote many church works then, including the famous Coronation Mass. He was supposed to write a new opera for Munich, Idomeneo. In 1781 he was called to Vienna by von Colloredo. His career in Vienna started out wonderfully. He was soon assigned to write The Abduction from the Seralio (1782). The emporer loved his music, and later got him the job of court composer. Mozart was now very popular in Vienna. That year he married Constenze Weber, from Germany. His father was not happy with this

Power of Persuasion in Narrative of the Life of Frederick Douglass Essa

Power of Persuasion in Narrative of the Life of Frederick Douglass      Ã‚  Ã‚   In order to convince, one must fist charm the inner feelings of the audience. In Frederick Douglass's Narrative of the Life of Frederick Douglass, he appeals to the interest of the reader through his first hand accounts of slavery, his use of irony in these descriptions, and his balance between evasiveness and frankness.    Douglass's descriptions of the severity of slave life are filled with horrific details able to reach even the coldest hearts. The beginning of the narrative tells of how Douglass lacks one of the most celebrated identities of humans - the knowledge of ones own age. "I have no accurate knowledge of my age, never having seen any authentic record containing it. By far the larger part of the slaves know as little of their ages as horses know of theirs, and it is the wish of most masters within my knowledge to keep their slaves thus ignorant." (12) In saying this Douglass is showing how low the life of a slave is compared to other humans. The idea of slaves being seen as merely work animals is placed into the minds of the reader to set an idea for the rest of the book.    Douglass also gives accounts of the horrific treatment of slaves by the plantation owner. "He (Master) would at times seem to take great pleasure in whipping a slave. I have often been awakened at dawn by the most heart-rending shrieks of an own aunt of mine, whom he used to tie up to a joist, and whip upon her naked back till she was literally covered with blood."(14) He mentions the tangible blood and shrieks to emphasize the pain and torture of a human being. This slave bleeds like any other person and so it is easier for a reader ... ...ed when I first met her at the door, -- a woman of the kindest heart and finest feelings."(28) Douglass even admits that it is rare to find a slave holder who is completely bad. "Bad as all slaveholders are, we seldom meet one destitute of every element of character commanding respect."(39)    In using descriptions of slave life, ironic situations, and general frankness, Douglass is appealing to the emotions of his audience. Douglass is letting people know of the terrors of slavery by touching their emotions. He gets them motivated by being interesting and then builds upon this by describing his life in simple terms that all humans can relate to.    Work cited: All references are to Frederick Douglass, Narrative of the Life of Frederick Douglass, An American Slave, Written by Himself (New York, N.Y.: W.W. Norton and Company, 1997).   

Osmosis in Potato Tissue

Biology Aim: My objective is to plan and conduct an  experiment from which I should be able to draw a firm conclusion that  will either prove or disprove any predictions I make. This essay aims to assess and investigate the effect of various solution concentrations on the activity of osmosis in plant tissue. Background scientific theory: Plants exchange gases (CO2 and O2) in maintaining vital respiratory processes and in carrying out photosynthesis; they absorb certain minerals and sugars so to use as a source of energy and eradicate wastes in order to maintain specific requirements for survival.Large amounts of water are absorbed by root hairs and are then distributed across the cells of plants by the process of osmosis; water being essential to life, assists cells in executing crucial chemical processes. Molecules travel by two means; active transport or passive transport. Active transport is the movement of a substance from a low to high concentration against the norm concentr ation gradient. Hence, the process requires expenditure of energy, and the support of a carrier protein. Passive transport, however, does not require energy but occurs spontaneously instead.It is a form of transport by which molecules move along a concentration gradient, from an area of higher concentration to an area of lower concentration. Passive transport includes osmosis and facilitates diffusion. Osmosis is a special case of diffusion; it describes the passage of a solvent from a weaker solution, where there is higher water potential, to that of a more concentrated solution that has a lower water potential through a partially permeable membrane in order to achieve the state of equilibrium. A partially permeable membrane acts as a barrier to some substances but allows others to penetrate through freely.Within any plant cell the cytoplasm and cell sap within the vacuoles are of a variety of substances such as salt, sugars and proteins. In theory, water will diffuse into the cell by osmosis if the solution surrounding the cell is weaker but when enclosed by a stronger more concentrated solution than its contents than water is drawn from it by the same process. As a result it becomes flaccid; the turgor pressure falls, the vacuole collapses and the cytoplasm shrink away from the cell wall. This may result in its wilting or death. Plant cells have a cell wall as well as a plasma membrane.The cell wall is a strong and rigid structure that is used by the cell to create osmotic pressure within the cell. This pressure can build because of the rigidity of the cell wall. The cells within a plant that contain high water pressure act as the plant supportive structure, helping to give it its shape. When gaining, the vacuole will expand and press outwards on the cytoplasm and cell wall but since this cannot be over stretched there is a resistance on the inflow of water by the un-stretchable cell wall. This resistance results in turgor pressure exerted by the vacuole on the cell walls.When the vast majority of the cells within the leaves and stem of plant are turgid, its stem will be firm and upright and the leaves straight therefore providing mechanical strength. Similarly a flaccid celled leaf will be limp and the stem will droop; such plants are thought to be wilting. Factors that affect the rate of osmosis (potential variables) The rate of osmosis is much dependent upon a number of factors; the temperature, the nature of the solute, the difference in concentration of solute on either side of the membrane, and any external pressure applied against the direction of flow.Concentration: – The  concentration  of a chemical  solution  refers to the amount of solute  that is dissolved in a  solvent. The concentration of any solution or plan tissue is directly linked to its water potential; the higher the concentration the lower it water potential. Water potential is a measure of the potential of water to enter or leave. Within a di lute solution there is a higher proportion of free water molecules hence water will flow from the dilute to concentrated solution; it is said to have a higher water potential.The maximum water potential is nil; an example of which is within pure water hence water molecules will flow from it to any other aqueous solution regardless of how dilute it may be. There are three possible concentrations of solution. The first, a hypertonic solution, has a higher solute concentration than that of the cell and as a result the water will leave the cell resulting in collapsed vacuoles in plant cells. A hypotonic solution, however, has a lower solute concentration than the solute concentration inside the cell and hence the net movement of water inside the cell is at its maximum.Whilst an isotonic solution is when the concentration of solutes is the same inside the cell as it is outside of the cell; in such as case the cell would not lose nor gain any water. This state is otherwise recognized as d ynamic Equilibrium where the molecules are randomly distributed despite there still being a rapid net movement of water across the cell membrane in both directions; water movement in opposing directions occur at the same rate and thereby ‘cancel’ each other out.Larger differences between the concentrations or water potential of the solutions results in a steeper concentration gradient, meaning a faster rate of osmosis. In effect the concentration outside of any cell is proportional to osmosis rates and therefore the higher the concentration of the solution the higher the net movement of water. Concentration is the factor which is to be assessed in the following experiment; it can be altered by diluting the solution with distilled water whilst keeping the volume constant, (i. e. a 0. 8 molar sucrose solution would consist of 2cm? f distilled water with 8cm? of sucrose solution equivalent to 10cm? of a mixture. ) Temperature: – The rate of Osmosis is also reliant u pon the kinetic energy of the particles being diffused. Since energy is directly related to heat, temperature governs the amount of kinetic energy the particles have. The general temperature of the room in which the experiment takes place will influence measurements of mass of the potato; hence it is important that we ensure that it remains ambient throughout our experiment in order to increase the reliability of our measurements.Ultimately as temperature increases or decreases, the rate of osmosis should also increase or decrease in relative, causing the potato chips to lose/gain mass at a faster/ slower rate. Temperature is therefore directly proportional to the rate of osmosis. Surface area to volume ratio- Additionally the surface area of the plant tissue or in this case the potato will also influence osmosis; the larger the surface area, the more cells are directly exposed to the liquid solution; therefore more water can transfer through the membranes of the cells at any one ti me resulting in a more massive net movement of water by osmosis.Size of Potato;- A large sized potato is likely to contain more  substances. Therefore it is likely to contain more water, which can  affect osmosis as there will be an increasing concentration of water,  which, as the potato's size increases affecting the overall movement  of water depending on the concentration of solution that the potato is  kept in. All potato chips shall be approximately at the same mass initially (1. 6g ± 0. 2g) Plant Tissue:-Where the potato was sourced from will also greatly affect the osmosis rates that are observed by its change in mass also whilst some may be old others may be fresh. In theory osmosis rates will be considerably more efficient in newer than older potato strips for the reason that in older ones its cells may be more damaged or be on the verge of decay. Hence the permeability of the potato can too be determined by its age; its age and permeability to the larger exten t are in inverse proportion therefore.Type of solution:- Different solution types ( i. e. sucrose, glucose, potassium chloride and sodium chloride) will differ from one another in that the size of the molecules of the solute may be larger in one that the other. this will affect osmosis rates within the plant tissue in that smaller molecules will be able to penetrate through the partially permeable membrane with far more ease than larger ones ; hence the smaller the molecules of the solute the faster the rate of osmosis. Time; –The time given in which the plant tissue was immersed within the solution would also affect the experiment, as we would expect that with a longer duration, there would be more time for osmosis to occur. Pressure; – The pressure on one side of the membrane can increase or decrease the rate of osmosis by pushing the solution against the membrane. Selecting a factor â€Å"An independent variable is that which is presumed to affect or determine a de pendent variable[1]†. It can be changed as required, and its values do not represent a problem requiring explanation in an analysis, but are taken simply as given.More generally, the independent variable is what someone actively changes; while the dependent variable is what changes as a result. The constant variable or otherwise known as controlled variable, however, is never changed during an experiment as it remains ‘constant’. During my experiment I shall be measuring the change in mass of the potato chips as the dependant variable in order to investigate the effect of different concentration of sucrose solution (independent variable) on osmosis.Other factors such as the room temperature, type and volume of solution, form and size of plant tissue shall remain ambient through out my investigation as controlled variables or otherwise ‘constants’. Qualitative, Quantitative and Testable Hypothesis Osmosis is defined as being the net movement of water f rom a region of high concentration to that of a low concentration. This  movement must take place across a partially permeable membrane such as  a cell wall, which allows only explicit molecules to penetrate through but obstructs the pathway of others.Diffusion will continue until the area in which the molecules are found  reaches a state of equilibrium where molecules are  randomly distributed throughout solution. By my scientific background knowledge I can make a number of predications; I hypothesize that the rate of osmosis will differ in all test tubes depending on the concentration of solution, resulting in some either gaining mass in becoming turgid, others remaining the same whilst the rest lose mass and being flaccid after being immersed in solution subsequent to a fixed period of time.I hypothesize that plant tissue immersed in solution of higher concentration than that within the cell itself (hypertonic solution) will loose mass because there will be a net movement of water through the partially permeable membrane outside the cell where there is a considerably lower water potential. The plant cell becomes flaccid and as a result of the ell membrane shrinking and pulling away from its cells walls, it said to have been plasmolysed. Likewise, I predict that if the plant cell is placed in a hypotonic solution where the concentration of solution is lower than that of the cell than water is absorbed by osmosis.The plant cell swells and shall become turgid to the extent that the pressure within the cell matches the internal or turgor pressure. The turgor pressure shall prevent further uptake of Water preventing it from rupturing. More generally the concentration of the sucrose solution in the flasks is inversely proportional with the plant tissues change in mass; as you increase the concentration of the solution, both the mass and the length of the potato chip will decrease.This I shall prove by measuring the mass of the plant tissue before it being and subsequent to being submerged in solution. Data collected shall be handled and substituted into the following equation . . . . Final mass (g) – initial mass (g) X 100 = Percentage Change Initial mass (g) A negative percentage change will signify that water has been lost by its net movement through the partially permeable membrane whilst a positive one will suggest that there has been a gain. I predict that my findings when transferred onto a graph will have a similar trend as in the one shown below.Preliminary The main objective of carrying out four preliminary experiments was to inform me as to which instruments would be most efficient in its use, gain first hand practice and recognize suitable methods in order to conclude specified measures which I will be using in ensuring that my final investigation is of highest standards in its reliability. |Concentration (Mole)|Mass(g) |Percentage change of | | | |mass (% to 1 d. ) | | |Before |After |Change | | |1. 000 |2. 32 |1. 97 |0. 35 |15. 0 | |0. 500 |2. 30 |2. 24 |0. 06 |2. 60 | |0. 250 |2. 28 |2. 23 |0. 05 |2. 20 | |0. 125 |2. 32 |2. 59 |-0. 27 |-11. 60 | Preliminary experiment 1 – Equipment: ? cork bores (5mm) potato ? glucose solution ? ruler ? tissue ? distilled water ? scalpel ? pipette ? test tubes x4 ? measuring cylinder ? scales Key: outlier Experiment 1 varied the concentration of the glucose solution; from the readings observed a clear correlation can be identified as a result of measurements being wide ranging- as the concentration of the glucose solution reduced by half each time the mass of the potatoes reduced too and hence there is a proportional correlation between the independent and dependant variable.Such readings are scientifically explanatory and correspond with my initial prediction produced in the previously discussed section of the hypothesis. One major setback of this investigation was that I used too few solutions with varying concentrations and hence the readings ava ilable in giving evidence of any judgments on my findings or when proving/disproving my initial predictions are limited.Hence, if I were to further develop this investigation as my final one I intend on using 5 different concentrated solutions that range from 0. 2 to 1 molar with increments of 0. 2moles. In this investigation we failed to use distilled water but instead opted for tap water because we had forgotten; this is much likely to have reduced the reliability of my results because any dissolved substances within the water will have affected the rate of osmosis by changing the solutions proposed concentration.In the final experiment we shall therefore use distilled water. However, I believe that my readings from the first preliminary experiment are reasonably fair and reliable because no outliers which contradict the key identified trend can be found and the mass of the potatoes previous to and subsequent to the experiment was accurate to 0. 01 of a decimal place. The potato w ith which we worked with was . . . . . . Preliminary Experiment 2 Equipment: cork bores (5mm) ? Swede ? sucrose solution ? ruler |Temperature (C °) |Length (mm) |Percentage change in | | | |length (% to 1d. p ) | | |Before |After |change | | |45 |3. 5 |3. 3 |0. 2 |5. 7 | |0 |3. 5 |3. |-0. 2 |-5. 7 | |25 |3. 5 |3. 5 |0. 0 |0. 0 | ? tissue ? distilled water ? scalpel ? pipette ? test tubes x3 ? measuring cylinder Key: outlier The second of my preliminary experiments was to see the effect of change in temperature on the rate of osmosis; the cell membrane remained at constant as Swede which was immersed in a 10ml sucrose solution at 1 mole.It is different from other preliminary experiments by the fact the Swede cylinders were 40 mm in length; however as suggested by the data there is no significant change in my measurements. The measurements that were collected were few; by 45, 0 and 25 degrees acting thereby as a disadvantage because we are restricted in the amount of data available in proving the trend. It is suggested that the higher the temperature the higher the osmosis rates; our observations are fully explainable, expected and scientifically conventional.It is known that temperature has a direct relationship to the movement of particles across a membrane; therefore as temperature increases, the rate at which particles move across the membrane should increase too as its molecules will be more excited in having more kinetic energy. Nonetheless if the temperature were to rise too high the selective permeability of the membrane can be damaged due to becoming denatured hence permanently collapsing the process of osmosis; this could be investigated by experimenting with temperature at or over 60 degrees.If I were to further develop this investigation with temperature being the independent variable I would take 4 measurements with increments of 20 degrees with minimum values of -20 to 60 degrees. My results here are less accurate by my use of only an average the rmometer as it is corrected to the nearest centigrade measured; consequently if I were to develop this experiment I would prefer to use a data logger which will give me values that have been rounded to the nearest decimal place with a considerably smaller error tolerance.In all of our preliminary investigation there was a reaction time of 30 minutes given; this however in my opinion is unreasonably low because the process of osmosis may have not yet reached its maximum capacity or equilibrium; hence in the final experiment there will be 45 minutes given for each set of vegetable cylinders. We did not use a stop watch or any other means of measuring and setting the reaction time other than the classroom clock and our best estimates; this may have hindered the reliability of our measurements so I shall use an stop watch in the final experiment which is accurate to