Research Paper on Capillaria hepatica lifecycle and effects on human

On Capillaria liverleaf lifecycle and effects on human health - Research Paper ExampleIt will also dissertate the diagnosis, treatment and preventive measures of disease.Capillaria hepatica is a nematode that causes hepatic capillariasis in several mammals. Rodents were the first master of ceremonies to be described with the infection. Later on, it was discovered that the bloodsucker can infect various mammals including humans (Calle, 1991). Rodents be highly infectious explaining for the global spread of the infection. It has been reported in various countries with China having the highest prevalence of the disease. Until 2000, close 37 cases of human infections have been reported worldwide (Li & Hui-Lin, 2010). The symptoms are nonspecific thus, majority of the cases are misdiagnosed. The parasite causes hepatica capillariasis which is a serious infection of the liver. This occurs both in humans and animals.The bad parasite takes the regular(prenominal) shape of a nematode. The anterior fracture of the body is narrow while the posterior is broad. The adult womanish measures somewhat 60 mm long by about 0.20 mm wide and the male is about half as long (Bancroft, 1893). The esophagus occupies about half the body length the females and males a third. The ball are tapered at the poles. They measure about 0.51- 0.68 mm by 0.30-0.35 mm resembling those of Trichuris trichura. The dorsal part of the parasite has a copulatory sheath and spicule (Attah &Nagarajan, 1983). Humans get infected following the wasting disease of food and water contaminated with the embryonated eggs.The parasite requires only one host to mature from the eggs to the adult. The adult parasite lives in the liver of the host where they lay eggs in the parenchyma. The eggs are non excreted in stool rather they remain dormant until the host dies or the liver is eaten by a predator. These eggs are unembryonated thus are not infectious. They are passed through feces where they are embryon ated in the environment (Cox, 1993). Cannibalism plays a vital role in the

Business LAW Essay Example | Topics and Well Written Essays - 500 words - 2

Business LAW - rise ExampleThe plan by Johnny Jones to start a new Ethanol manuf lickuring plant is non a plan that has been included in the companys adaptation parameter and therefore such(prenominal) a plan should be prevented and suspended.Section 11 of the Securities Exchange act states that it will be deemed unlawful for any person who is a member of any securities exchange to make a transaction on such an exchange for his own account, that of an associated person or exercises an investment discretion.In this case Joan is acting in the capacity of a market maker in that she is a stock broker and therefore such a transaction can be seen been unlawful. Johnny also does non have any potentiality to conduct such transactions in ethanol neither does he comply with the rules of the commission.A registration that is do under the exchange act entitles one to make periodic and current reports regarding the company. This is the duty to grass which is made public for market evalu ation of the specific company together with the way the company conducts the price of its securities (Smith, Washburne, & Pham).The Securities Act provides a penalty of not more than $10,000 upon conviction while the security exchange act provides that any person or anyone who becomes associated with someone who violates the requirements of the act or makes a false and misleading statement with regard to the act will be liable to a fine of $ 5,000,000 or imprisonment that does not exceed 20 years.In this case, Jonny Jones, Joan and Jake will be liable to such fines and even imprisonment for the intrusion of the Securities Act and the Securities Exchange Act. They do not have reports for their Ethanol manufacturing thus, they contravened the duty to disclose. Johnny also made a misleading statement to his secretary.Class action suits occur whereby so many plaintiffs sue the similar defendant over the same

Minimum Wage in the United States Essay Example for Free

stripped earnings in the united States EssayA minimal lock is the lowest hourly, daily, or monthly net profit that employers may leg al stary pay to employees or change by reversalers. The debate over negligible lock in the fall in States has been ongoing for over 100 years. It is a hot topic in labor, human interest, and especially in economics. Is the nominal wage too low? Is it too high? Should we fox one at all? Does having a minimum legal wage servicing those who it is think to help, or does it actually make them worsened off? Theses questions ar asked on a daily basis by interested parties. While at that place may non be one definitive train answer, there are compelling line of businesss on both slopes of the issuance, and those who represent their side are passionate about their opinions. This is one of a few social topics about which muckle are generally non indifferent. Much of the adult executeforce in the United States has worked a minimum wag e contrast at rough point in their career, so we potful easily relate to the challenges that face todays minimum wage proles.This paper is not intended to solve the debate over minimum wage, nor result it attempt to persuade the reader in one disciplineion or the other regarding what should be done concerning minimum wage. The pages that follow will present a brief history of the minimum wage debate in the United States, and then present close to of the railway lines offered by both sides of the debate. A Brief History of Minimum Wage Although New Zealand was the show snip pastoral to formally enact minimum wage legislation in 1896,i the United States was one of the first major industrialized nations to set a national wage taradiddle for their workers.For decades during the industrial revolution, workers in the United States endured work environments that consisted of long hours, dangerous working conditions, and low wages. Small movements to develop a national minimum w age by labor unions and activist groups were met with predictable resistance from business people, and ultimately struck down by the U. S. Supreme Court. ii Finally, in 1938 President Roosevelt and Congress passed the Fair Labor Standards Act. This act was intended to alleviate some of the poor working conditions that mostly women and young children were subject to.Additionally, this act imposed a federally mandated minimum wage of $0. 25 per hour, with some exceptions. iii There have been subsequent pieces of legislation that continue to address and emend workers rights since that time, focusing more on quality of life issues rather than eliminating abuses by employers. Additionally, individual states now have the right to enact their own minimum wage, so long as it is no lower than the federally mandated minimum wage. Since 1938, the national minimum wage has been raised 21 times, most recently in 2009, and is shortly $7. 25 per hour.Today, more than 90% of countries in the world have some sort of wage floor for their work force. iv The Case for Minimum Wage Those in favor of a minimum wage beseech that it maturations the standard of living of workers and reduces poverty. v Those workers that are paid minimum wage are un deft laborers, perhaps first entering the job market. Without any marketable skills, the worker needs some protection that they will be paid a fair rate that will enable them to be self-sufficient until such time that they have learned a skill or trade that will allow them to work their panache up from the low wage jobs.Without a minimum wage, employers would have significantly more market precedent than the workers a monopsony and that could result in the intentional collusion between employers regarding the wage they will offer. vi Absent this protection, workers would be forced to accept the artificially low wages, resulting in a very low quality of life. Additionally, the argument can be do that paying a livable minimum wage inc entivizes workers to not just get a job, plainly to work hard to keep that job.When minimum wages are significantly greater than payments received by means of a social upbeat system, people are rewarded for their hard work. If a person could receive an substance close to what they would earn at minimum wage through the welfare system, what motivation would they have to work the minimum wage job? In contrast, if workers are paid an amount that is considerably more, they will find and keep work. This serves another purpose, to decrease the cost of government administered social welfare programs by getting people off of welfare and onto payrolls.Another common argument do by those in favor of the minimum wage is that it actually helps to stimulate spending, improving overall economic conditions. vii The surmise behind this argument is that low wage earners typically spend every liaison they make. Whether on necessities or luxury items, minimum wage earners are potential to spen d their entire paycheck. If there were an increase in the minimum wage, the people who would receive the pay increase would turn around and spend their new money. This would help to cover the be of the increase wages as many businesses would see an almost immediate return through increased sales.While this argument seems to make sense, it must be clarified that no empirical evidence to shop this claim could be found. Another argument made is that an increase in minimum wage helps to repair the work ethic of those who receive the increase. The implication is that if their employer is forced to give them a raise, they will be compelled to work harder to improve their efficiency and increase their productivity in return. Again, there is no evidence to either incite or refute this claim, and opinions run strong regarding this argument.Perhaps the most basic and most often made argument in support of a national minimum wage law is that it is simply the correct thing to do, morally sp eaking. The idea that we should inadequacy to take care of each other and make accredited that everyone made a comfortable wage is one of the most basic tenets of the philosophy of those who support it. Arguments against Minimum Wage Laws On the other side of the argument are those who are opposed to increasing the minimum wage, as well as some who think it should be abolished altogether.Many businesspeople and economists are on this side of the debate, and they present some pretty compelling arguments. They argue that imposing an increase on the federally mandated minimum wage actually will do more economic harm than good. viii The main argument deals with the elasticity of demand regarding employment. A minimum wage increase actually reduces the quantity demanded of workers, either through a reduction in the number of hours worked by individuals, or through a reduction in the number of jobs. ix Simply put, employers are likely not going to increase their salary budget, so if the hourly wages increase, then they must reduce the number of hours of work that they are paying for. This could result in the exact opposite impact of that which is intended. Those earning the minimum wage and are facing reduced hours or sluice being let go will find themselves much worse off as a result of an increase than leaving it at its current rate. Additionally, often the way out of earning minimum wage is through skills learned through those minimum wage jobs.If there are fewer of these jobs as a result of the wage being higher(prenominal), fewer people will be able to learn the skills ask to move up on a career path and break the cycle of poverty. Secondly, if employers are unwilled or unable to reduce the number of hours they pay their employees, they will simply attempt to make up the increased salary expense through increased prices. On a small scale, this may not have a medium-large impact on the overall economy. When this is done on a large scale because many employ ers need to cover their increased costs, this is likely to lead to inflation. xHigher salaries necessitate higher prices which will erode most if not all of the benefits of the increase in pay. The minimum wage workers will have the same buying power as before, but because of unnecessary inflation, the lower middle chassis will actually face the biggest impact because their wages will not have increased but their purchasing power will also have eroded. Another area that may be squeeze by a mandated wage increase is preparation. As most workers who earn the minimum wage typically have little education and training, their biggest chance to work their way into a higher paying job is through on the job training.One part of an employers budget that could face cuts would be for providing training to employees. Often employers provide training to their employees that would help them advance in their career, but may not be completely necessary in their current position. Unnecessary expen ses such as this will most likely be trimmed, resulting in fewer opportunities for the working poor. xi Perhaps the simplest argument is if a minimum wage worker is producing $4. 00 per hour worth of product, and then the federal minimum wage is raised to $5. 0, the employer must find a way to increase the workers marginal productivity or face operating loses due to underproductive employees. One last-place thought from opponents is that once all of the aforementioned arguments are considered, there are more motionive shipway of helping address the issue of poverty. The Earned Income Tax Credit is pointed to as a strong cause of one of the more effective ideas, rather than putting the burden of poverty on employers, it is shifted to the government. xii Empirical infoWhen considering both sides of this debate, it is important to realize who are the workers earning minimum wage, and what role they have in providing for their families. Of the 1. 9 one thousand thousand workers in the United States who were paid the minimum wage in 2005 (most recent information available), more than one half (53%) are between the ages of 16-24. These workers are most likely high school and college students, and most of them do not work a in full time schedule. Two thirds are members of families who have a unite income of at least 2 or more times the official poverty take found on their family size.Less than 17 percent are the only wage earners in their families, and less than 6 percent are poor single mothers. xiii What does this information tell us? The most important thing is that an increase in the minimum wage would target a majority of people who may not be living in poverty and are otherwise not in need of direct assistance. The far-reaching effects of raising minimum wages across the board in order to get help to the approximately 22 percent of earners who are truly living in poverty seems to be at the least ineffective, and at worst it could epresent a terrible mis step in economic policy. It is difficult if not impossible to identify the jobs lost because of minimum wage, but it is very easy to identify the additional income for a minimum wage worker. This is often the first retort from minimum wage advocates in response to arguments made by the other side. Alison Wellingtons research found that a 10% increase in the minimum wage resulted in a 0. 6% decrease in teenage employment, with no effect on unemployment rates. xiv A study along the same lines by David Neumark and William Washer in 2008 found contrastive results.They concluded that minimum wage resulted in a reduction in employment opportunities for low skilled workers, it was most harmful to poverty-stricken families, and that it lowers the adult wages of young workers by reducing their ultimate level of education. xv There are countless studies on both sides of the issue, and each one only solidifies each side in their existing opinion. No matter what position one takes regarding th e minimum wage debate, there are a multitude of studies available to support it.The seemingly obvious fact is that these small increases that are enacted every few years are never enough to truly make a difference in bringing a person or a family out of poverty. A fifty cent increase in the minimum wage results in about $20 more per week for a full time worker. In my estimation, it is quite unlikely that small amount is making the difference in a person or a family living in poverty and living comfortably. A study of PhD members of the American Economic Association found that 46. % of respondents wanted minimum wage completely eliminated while 37. 7% want the minimum wage increased. xvi Such division among even the most expert economists shows exactly how contentious this issue is, and that there is no black and white, right or wrong answer to solve the debate. Perhaps as time goes on and there is more historical data to review, there may be a more definitive answer regarding this d ebate. Until such time, both sides will most likely remain entrench in their current position.

Reflective Writing Study Skills Essay Example for Free

Reflective Writing Study Skills EssayAt the beginning of the p divisiontariat no one took the initiative of introducing themselves. Our initial concern was getting started on the roof. This seemed to be of more importance to everyone. This could be viewed as unsociable, but on reflection, previous to this childbed we all took part in an ice-breaker session, whereby we had to introduce our selves by name, followed by a descriptive word, this meant we were already acquainted with one another(prenominal), so concentrating on the task in hand seemed most appropriate. I believe we were all very wary of taking over as we were always asking one another do you think this is a good idea? and shall we do this?, rather than just doing it without the opinion of other team up mates. Although this was the case it is possible we were being very concordant to any idea put forwards in order to keep peace, and put over a likable persona.Upon reflection the organisation of our group to begin with was very in effectual, we did not consult one another more or less how we would make the jacket, before getting on with the task, this meant the sleeves were being made by myself, whilst the body of the jacket by another, with no idea how they would fit together. I believe this is because we all wanted to experience a share in making the jacket and help as much as possible, but no one wanted to adopt the role of task leader.On the other hand our team displayed enormous efficiency in the way we regulateed together, at one point we had a production line, where one would knock over the Sellotape, then one would hold the piece in place, while the other stuck them together. We became a more efficient team the more we worked together on the task. Communication between us became more primary(prenominal). On the hearty and on the basis of the finished product, it is evident that our team did work together efficiently, as we finished the task in good time and all of us had an i nput in the overall finished product.I believe I took on many variant roles within the team. Initially I took on the role of energiser. This was evident by my enthusiasm, I was eager to get started and began listing many different ideas I had about how to put the jacket together, Jake was also an energiser as he had many different ideas he wanted to express and was fully involved in the task. Ricky initiallytook on the role of relaxer as he was contemplating how things would work out and managed to condense our ideas to form a jacket. In these kind of situations I would usually put forward a good argument as to why my idea should be used above someone elses. I did not adopt this attitude in this instance because my team mates were new acquaintances so I wanted to leave a good impression, I was more conscious of their thoughts and ideas and accommodating them was important to me. With this in mind I would conclude that we worked as a collective rather than a hierarchy. make headway into the task I took on the role of nurturer. I wanted to make sure that everyone had an input on the finished product and that all of our ideas had been listened to fairly, and put in place if all agreed. This was evident in that I was asking my team elements what other ideas they had, and finding ways of accommodating them. I did not want anyone to purport left out or less involved. Rickys mathematical mind meant that it was easier for us to measure out the different part of the jacket equally and in proportion. As Jake is used to working as a team when he plays football, this quality was evident in this task, as he was an up construction and upbeat member of the team, trying to include everyone in the activities.Jake was soon nominated by myself and Ricky to be the model for the jacket, therefore it was up to me and Ricky to actually make the jacket. We both had an equal share in the labour, cutting, sticking and measuring different parts of the jacket at the same time, then finding a way to fix them together. This was important because if somebody was uninterested or just giving out orders the whole team could be affected and not want to take part. We all helped each other when needed and were happy in our individual tasks.On a scale of 1 to 10 I would rate the importance of achieving the task 6/10. This is because I did view the task as a competition, even though we were never told it was such. On reflection this would evidence I am a competitive person and I like a challenge. When a task is viewed competitively one will be more inclined and motivated to try their best and eventually reach their potential. Initially the task seemed menial and pointless hence why I onlyscored 6/10. I was aware the jacket itself had little importance and that rather the dialect was on team work. regular(a) though I was aware of this my competitiveness made me want to create an excellent jacket.With the prospect of nice a teacher one day, this teamwork class period has taught me that there are many different roles people ordure take on under a team building exercise. Everyone within my team had different skills and abilities. This exercise has taught me, not only how to identify these skills and abilities but also how they can be used in a beneficial way to complete a task. As a teacher I will have to cater for the needs of each student identifying their strengths and weaknesses and using them in a positive and up building way, so they can reach their potential. I have also seen how important these exercises are in basis of the class getting to know one another, for the student this can help by taking the emphasis of social fear and more onto learning. This is evident by more members of the class being involved in group discussions after the task. This could have the same effect on my future students.

Subject-Verb Agreement in Sindhi and English Essay Example for Free

open-Verb parallelism in Sindhi and incline Es regulate snarfIn this paper, the researchers particularly investig take ind the emergence field verb look intoment in Sindhi and side of m fertilize spoken linguistic communi twations. face and Sindhi be ii tout ensemble antithetic expressions. There argon differences in their phonology, morphology and syntax in like manner. In this paper, the researchers examined the difference surrounded by superstar of the aspects of syntax, speci tout ensembley the difference between causa verb agreements in two the languages. Syntactic whollyy incline is a lead initial SVO language and Sindhi is a head Final SOV language. These two languages differ not only in phonology, morphology and syntax but they flip also got difference in their origin. First the study delegates a brief look at origin of Sindhi and position languages. Then way out verb agreement in Sindhi and English is analysed individually, subsequentlywards there is a analysis of comparison between these two languages in put down verb agreement. account raillerys Subject-verb, Agreement, Paryog, Head, comparative, sentence structureIntroduction SindhiSindhi is an Indo-Aryan language with its roots in the Lower Indus River Valley. Sindhi language is unrivaled of the most ancient languages of the world, which belongs to the Indus Valley Civilization. This language is the family member of the languages like Urdu, Persian, Sanskrit, Arabic, Hindi, and so on. Sindhi employs Perso-Arabic script and thus is compose from discipline to left in contrast to the most of the Western languages which ar written from left to right (Shaikh 1986).Language in India www.languageinindia.com ISSN 1930-2940 136 June 2013 Mubarak Ali Lashari and Amara Aftab SoomroSubject-Verb Agreement in Sindhi and English A Comparative interpretSindhi takes its name from the river Indus, known in earlier times as the Sindhu. Today Sindhi is spoken in the state of Sindh, Pakistan where it is recognized by the authorities as the official language of the state. Nearly half of the population of Sindh province lives in rural beas, where Sindhi is the primary language. In the urban centers of Sindh, Sindhi competes for status and let loo happen uponrs with Urdu (the national language of Pakistan), and increasingly English. Sindhi is also spoken by about 2.5 million people in India, including major communities in Gujarat, Mumbai and Pune, where immigrants from Sindh relocated after the 1947 partition of India and Pakistan. Beyond the Indian subcontinent, Sindhi is spoken by large Diaspora communities in the get together Kingdom and the United States, and around the world.EnglishThe history of the English language really started with the arrival of trinity Germanic tribes who invaded Britain during the fifth century AD. These tribes were the Anglos, the Saxons and the Jutes. They crossed the North Sea from what today is Denmark and northern Germany. At that time the inhabitants of Britain spoke a Celtic language. save most of the Celtic speakers were pushed towards west and north by the invaders of importly into what is now Wales, Scotland and Ireland. The Angles came from Englaland and their language was called Englics from which the book of accounts England and English atomic number 18 derived.English is a head initial SVO language, shows distinctive agreement only in the triplet person al wiz(p), precede tense form of verbs, which argon marked by pass oning -s (walks) or -es (fishes). The rest of the persons are not distinguished in the verb (I walk, you walk, they walk, etc.). In English, unique(p) verb generally strike an s at the end, plural form form form verbs do not, and Nouns are the opposite, like book ( eccentric noun), walks ( left over(p) verb) and books (plural noun) , drive (plural verbs) etc. Language in India www.languageinindia.com ISSN 1930-2940 136 June 2013 Mubarak Ali Lashariand A mara Aftab SoomroSindhi StructureIn Sindhi, the order of paroles in a fate differs from English. The verb typically appears at the end of the sentence in Sindhi, succession in English, it comes after the publication, but not at the end of the sentence.Syntactically, Sindhi dis dissembles a host of proper(ip)ties that are typical of Indic languages as a whole. Sindhi is a head-final SOV language. Postpositions are evidence and affixation is largely suffixal. Sindhi verbs agree with their keep downs in person, gender, and number. All inflection proceeds by way of affixation. Sharaf ud boom out Islahi, in The linguistic connections of Urdu and Sindhi languages (Urdu-Sindhi ke Lisani Rawabit), affirms the higher up claims that Sindhi language is closely associated with the sub-continental languages. He confirms that Urdu and Sindhi are two such languages of the sub-continent in which much linguistic relations and agreements are found. Their phonetic system is almost alike. The ir grammar is closely related. Their vocabulary and semantics are inter-connected. Their scripture is almost same. Their literary traditions are also almost analogous.(pp. 61)Sindhi language has taken birth from Sanskrit and Prakrit and its garner of Alphabets are mostly from Sanskrit (Shaikh 1986, pp,6). straight we testament have a brief investigation of syntactical differences between Sindhi and English language. Syntactic difference between English and Sindhi.Structure dependency seems common in all the languages. This asserts that knowledge of language relies on the structural relationship in sentences rather than the sequence of words. (Chomsky 1988).Yet language differs in many ways if knowledge of language consisted simply of unvarying principles, all human languages would be identical. The theory of Head parameters specifies the order of elements in a language. It asserts that several(prenominal) languages are head-initial and some languages are head-final. We are here concerned with English and Sindhi language, so the syntactic differences of both these languages are given below1. English is a head-initial language and Sindhi is a head-final language. Other differences are2. Sindhi is written from right hand rule, while English is written from left hand side.ExampleThis is English. - (He Sindhi Ahe) 3. In Sindhi language, the auxiliaries such as. --- ,- - ,-- ,- appear at the end of the sentence, while in English auxiliaries appear in middle of the sentence.ExampleThis is my book. (He Muhjo Kitab Ahe) 4. In Sindhi language, verbs come after the aim of the sentence, while in English language verbs come before the object of the sentence.ExampleI am eating.- (Aaon Khai Rahyo Ahyan)- 5. In Sindhi language, preposition comes after the object, while in the English language object comes after preposition.ExampleI am going to School. (Aaon School Danhn Wajji Rahyo Ahyan) Subject Verb AgreementSubject-verb agreement is a grammatical r ule, which states that the matter and the verb mustiness agree in a sentence. The subject normally constitutes to the noun or pronoun that tells us whom or what the sentence is about. A verb normally has a singular and plural form in the present tense. Agreement allows us to show whos doing what in a sentence by indicating which part of the sentence go together. In languages where the verb is inflected, it practically agrees with its primary argument (the subject) in person, number, and/or gender. The word whose form is determined by the agent(a) is verbalize to be agree with it. Agreement can occur over short or long distances in sentences (Neelman and Weeman 1999).For example consider the following sentence tail blames themIn this sentence, the verb blames agrees with the subject John. And the subject is licenced by agreement. There is no agreement between the verb and object them.Subject Verb Agreement in EnglishSubjectThe word that represents the doer or agent of an act ion or set of actions in a sentence is every a noun (e.g., pen, car, Jessica etc) or a pronoun (e.g., we, they, he, she etc). It can be either a singular or plural.1. Your sentence may have a composite subject.2. Your subject will never be in a prepositional phrase.3. unremarkably your subject comes before your verb.VerbThe word/words represents the actions of a sentence (e.g., is, went, will place, have taken, will have been observed, etc.). Wren and Martin (2002) define verb as A Verb is a word that tells or asserts something about a person or thing. Verb comes from the Latin verbum, a word. It is so called beca persona it is the most serious word in a sentence (pp. 65).Subject verb agreement refers to the change in the form of a verb dep goal on its subject. Wren and Martin (2001) say thatThe subject of the verb, like the personal pronouns, has three persons- the for the first time, the second and the third gear. The subject of a verb may be first person (I, we), second pers on (You singular, You plural), or third person (he, she, it, they). In English a verb changes form only when its subject is third person singular (he/she/it) and only in the present tense.Present TenseSingular plural formI eatThey eatYou eatYou eatHe, She, It takeWe eatPast tenseSingularPluralI ateThey ateYou ateYou ateHe, She, It ateWe ateThe subjects above given are not underlined. The verbs are bold and underlined. without delay look at the present tense conjugations of verbs, beca make use of that is where you will see a difference. In the present tense, all of the different subject uses eat except for the third person subjects he, she, and it. If you are using what are called regular verbs, you will of all time add this -s after the third person subject. Therefore you can say I like apples, You like apples, but if you use She, you must say She likes apples.English grammar is not quite a this simple in practice because people dont incessantly use the words I, She, He, They, We, You, and It. Usually they are to a greater extent specific rather simple. For instance say, My sister teaches a class at college or Joe and Jessica always dress well. Now look at the subject and than decide what type of word of pronoun it is. My mother is a She, so the verb must include an s or es. Joe and Jessica are they, so the verb will not have the s or es ending.Regular vs. Irregular VerbsThis is a little to a greater extent complicated because there are two types of verbs Regular and irregular. Regular verbs such as walk, play, jump and always follows s as stated above. and in the past tense form you will add ed to make walked, played, jumped. But irregular verbs do not follow this pattern. Below are given three most common irregular verbs and their conjugations, which you will have to memorize in order to use them correctly.To BePresent TenseSingularPluralI amWe areYou areYou areHe, She, It isThey arePast tenseSingularPluralI wasWe wereYou wereYou wereHe, She, It wasThe y wereTo HavePresent TenseSingularPluralI haveWe haveYou haveYou haveHe, She, It hasThey havePast tenseSingularPluralI hadWe hadYou hadYou hadHe, She, It hadThey hadTo DoPresent TenseSingularPluralI doWe doYou doYou doHe, She, It doesThey doPast tenseSingularPluralI didWe didYou didYou didHe, She, It didThey didsome(a) Additional Rules*When you have a subject with both the singular or plural noun like Mr,Anderson and the students)., make the verb agree to the encompassing(prenominal) one. For instance, Jessica and the students like their university.*Make sure that contradictions like isnt/ arent, dont/ doesnt, havent etc agreewith the verb. For instance,Joe doesnt like macroni. (Does not)The Andersons dont like pizza. (Do not)*Words that come between a subject and its verb do not affect the number (singularor plural) of the subject. You must determine which word is the sentences subject and whence use it to decide whether the verb needs an -s ending. For instance, .A computer with a variety of memory chips serves a peculiar(a) purpose. Computers with a variety of memory chips serve a special purpose.* If the verb comes before the subject, it still need to be conjugated. For instance, There are three children with the cat in the garden.* If you see who, which or that as a subject, than use the type of the verb that best suits the noun the who, which or that stands for. For instance. Maira is the type of person who is always silent.Maira is one of those girls who are always silent.Subject Verb Agreement for Compound SubjectsA compound subject is made up of two or more subjects that are connected by a coordinating conjunctions. Both the subjects have the same verb. Language in India www.languageinindia.com ISSN 1930-2940 136 June 2013 Mubarak Ali Lashari and Amara Aftab Soomro*When the compound subject is connected by and. It is tough as plural. Forinstance,Rabia and Sadia are my sisters.Ahmed and Aslam are absent.*A compound subject that refers to one thing/ idea/person or to somethingconsidered as one unit is treated as singular.The producer and theater director of the film has won an award.(When one person is both the director and producer).* When there are two singular nouns joined by or or nor, use the singular verb. This is because you are looking at the noun separately, not as a combination. For instance,Neither Max nor John wants to do singingThe mango or the apple juice is all right with me.* A compound subject made up of a singular subject and plural subject connected by or or nor is treated as follows.1. Singular, if the subject close to the verb is singular. For instance, Either the students or the teacher has taken the globe from here. (Teachersingular)2. Plural, if the subject close to the verb is plural.Neither the ship nor the boats are in sight. (Boatsplural) * When the subjects joined by or/nor are of different persons. The verb agrees with the nearer subject.Either he or I am guilty.Neither you nor they are responsib le.* Two nouns qualified by each or every, even though connected by and, requires a singular verb.Every boy and every girl was given a packet of sweets.Specific Cases of the Subject-Verb Agreement* A collective noun can be treated as a singular or a plural depending on the context. *Collective nouns like group, team, committee, class, family treat a group as a hotshot entity and therefore, should use singular verbs. For instance, 1.The group is cooperative.2. The hockey team has great players.*It is treated as a plural when the components of the noun are consideredindividually. For instance,The committee have issued individual dissenting notes.The board of directors are divided on the implementation of the reforms.*Always match the indefinite pronouns such as much, someone, anyone,everyone, anything, nothing, something, everyone, each, every, either, neither, no one, one, other etc with singular verbs. For instance,Every one is anxious about me.Anyone who has got a problem, please stand up.*Some nouns like untesteds, civics, mumps, physics, mathematics are singular andshould be matched with the singular verbs. For instance,Mumps is a terrible diseaseNo news is good news.*Some nouns like spectacles ending in s however are treated as plural eventhough they refer to one thing or pair .for instanceHis spectacles are broken.* Some indefinite pronouns such as few, many and several are always plural. For instance,Several new products were introduced recentlyFew girls were absent yesterday.* Certain words such as any, all, most, more, none, enough, and plenty can either be singular or plural.1. They are singular, when they refer to one thing or person or to a portion of something and, hence they a singular verb. For instanceMost of the work is over.2. They are plural, when they refer to a number of individual things, persons, and places and hence they take a plural verb. For instance,Most of my neighbours are government employees. ( several)* Many is singular as it modifies with a singular noun. For instance, Many students tries hard to pass this entrance exam.* Titles of books, magazines, etc are singular. For instance, The ArabianNights is still read by many people.*Words or phrases that express an amount of money, fraction, distance, orinterval of time are singular. For instance,Twenty kilometres is a long distance.One hundred rupees is enough for this labour.* illuminate nouns denoting clothing, furniture, cutlery, stationary, etc. are singular. This stationary is expensive.Davidson (2003) states that sometimes it is not the immediate subject, or what seems to be the subject of the verb that determines whether the verb must be singular or plural, but some other words or phrase in the sentence. For example The boy who is playing outside is my son. (the boy is the antecedent of the relative pronoun who).Subject Verb Agreement in SindhiIn Sindhi , the verb agrees with the subject and its number (either singular or plural), gender ( manly or feminine) and persons ( pronoun) .The word Kartar or karta style Faail, which we can say Subject in English and the Kartary means Faailey( Kam Kandarr ) which we can say Subjective in Englishlanguage.The verb in Sindhi can be defined as a word that shows to be, to do, to have or an action on something, that is said to be a verb or in short a word which tells something about a person or thing etc. (Baig1992, pp.2).Verb which in Sindhi language is called Fael has two main kinds. According to Allana (2004),All the Dravidian languages have two kinds of verbs Fael Mutaadi and Fael Lazmi (pp. 262). They are same as 1. Fael Lazmi (Intransitive verb) and 2. Fael Mutaadi (Transitive verb) same as in English language.In Sindhi, the agreement is said to be a Nisbatoon or Paryoog, Paryoog of Sindhi language is taken from Sanskrit language which means Nisbatoon or Melap, or we can say agreement in English language. which shows the verb agreement with other componentsThere are three types o f Nisbatoon or Paryoog in Sindhi language. 1. Kartary paryoog (Subjective agreement).2. Karmani paryoog (Objective agreement).3. Bhawei Paryoog (Neuter agreement).Here we are concerned with the Kartary Paryoog (Subjective agreement). 1. In Sindhi language, presentation the number agreement of a verb with its subjects. - (Chhokro khedde tho boy plays)- -(Chhokra kheddan tha Boys play) - * In the former sentence, the subject is singular in number, than the verb agrees to it as khede tho.* In the posterior sentence, the subject is plural in number, the verb agrees to it as khedan tha. lets look at some more examples (Ho Masjid wayo He went to mosque) (Uhe Masjid waya, They went to mosque)- * In the former sentence, when there is a singular subject as Hu (He), than it takes singular verb aswayo. ( went)* In the latter sentence, when the subject is plural in number as Uhay (They), than the verb changes from wayo to waya particularly in Sindhi language.2. All the Sindhi nouns b elong to one of the two noun genders, feminine and masculine. A verb in the clause agrees to the gender of the noun. For example, the verb laugh agrees with the gender of the subject. (Chhokro khilyo Boy laughed) (Chhokree Khilee, Girl laughed) - male nouns commonly occur with the vowel endings -o in the singular , and with the aa in the plural. And feminine noun commonly occur with the vowel endings i in the singular and oon in the plural .Verb agreement in Kartary Paryoog changes according to the gender of the subject. For instance, (Chhokro khedyo huo Boy had played)- - (Chhokri kheddi hue, Girl had played)- * In the former sentence, there is a masculine gender - ( boy), the verb agrees to it as -* In the later sentence, there is a feminine gender -( - girl), the verb agrees to it as - .Lets look at some more examples. (Ahmed School wayo, Ahmed went to school). (Rabia school wayee, Rabia went to school)- * In the former sentence. If there is a masculine gender (A hmed), the verb agrees to it as -- * In the later sentence, when there is a feminine gender (Rabia), the verb agrees to it as - - preferably of -.- 3. The changing of the verb agreement of Sindhi language according to the persons (pronoun). For instance, (Aaon khedandus, I shall play)- - (Aseen khedandaseen, We shall play)- - (Hoo khedandee, She will play) (Uhey khedanda, They will play) Language in India www.languageinindia.com ISSN 1930-2940 136 June 2013 Mubarak Ali Lashari and Amara Aftab SoomroSubject-Verb Agreement in Sindhi and English A Comparative news report487In the first sentence, when the pronoun is first person singular , the verb stand for it as -.-In the second sentence, the subject is first person plural, the verb agrees to it as a .- In the third sentence, the subject is third person singular, the verb agrees to it as - In the fourth sentence, the subject is third person plural, the verb agrees to it as -Differences between the Subject Verb Agreement in Sindhi and EnglishHere are some of the areas where English and Sindhi subject verb agreement differs. LikeAgreement with mortalPresent TenseEnglishSindhiI speak you speak he speaks She speaksWe speakThey speak Now we can see from the above given examples that in English a verb changes form only when its subject is third person singular (he/she/it) and only in the present tense. Now look at the present tense conjugations of verbs, because that is where you Language in India www.languageinindia.com ISSN 1930-2940 136 June 2013 Mubarak Ali Lashari and Amara Aftab SoomroSubject-Verb Agreement in Sindhi and English A Comparative Study488will see a difference. In the present tense, all of the different subject uses speak except for the third person subjects he, she, and it. If you are using what are called regular verbs, you will always add this -s (speaks) after the third person subject. But in Sindhi, all of the different subjects agree with different verb forms, as the first person subject - -agrees with the verb - , and - agrees with the verb - instead of - .- The second person subject - agrees with the verb - .- And the third person subject - -agrees with the verb - -- , - uses with the verb - and - - uses with the verb - - and In Sindhi main verb comes with the accompaniment verb like - . -here - - is a main verb and - -is an auxiliary verb. Other auxiliary verbs are like - -- ,-- ,-etc Past TenseEnglishSindhiI visited you visited he visited She visited We visitedThey visited Now we can see from above given examples that in English, a verb doesnt changes form for the first, second or even for third person subject in the past tense, you can see that, all of the different subjects agrees with the verb visited . But in Sindhi, the case is different. The entire different subject uses different verbs in the past tense too. As for the first person subject - uses the verb - and - agrees with the verb -.- and th e second person subject - -usesthe verb - .-And the third person subject -(-He) uses the verb -,- Hua (She) uses the verb - - and - agrees with the verb -.- succeeding(a) TenseEnglishSindhi. I will beverage you will drinking he will drinkShe will drink We will drink they will drinkNow we can see from above given examples that in English, a verb doesntchange its form for the first, second or even for third person subject in the future tense, you can see that all of the different subjects agrees with the verb will drink. But in Sindhi, the case is different in future tense also. The entire different subject uses different verbs in the present, past and even in future tense. As the first person subject - -uses the verb with it as - ,- and - - uses the verb ,- the second person subject - -uses the verb - - and the third person subject - -agrees with the verb - -- , agrees with the verb -- and - - agrees with the verb - - Agreement with GenderThe boy had cry The g irl had cry Now you can see in the above given examples that in English, the subject for both the genders (masculine and feminine) as the boy and the girl agrees with the verb cry.But in Sindhi, the masculine subject - -agrees with the verb as - -with vowel ending o, but the feminine subject - - agrees with the verb as - - with the vowel sound ending i. for more understanding another example isThe dog ran The cat ran Dog is the masculine gender and cat is the feminine gender, In English the verb doesnt change its form for different gender subjects. As in above examples, the verb agrees to both the gender subjects dog and cat as ran. But in Sindhi, the verb changes its form for different genders. As the gender (masculine) subject -agrees with the verb as - ,- and the feminine gender subject - -agrees with the verb as - - with the vowel endings o and I respectively.Agreement with NumbersThe boy plays The boys play She eats They eat In English, we will always add this -s after the singular third personsubject he, she, and it, and a verb has a singular and plural forms in the present tense only. the boy is a he so the verb must include an s or es ending like plays. and for plural subject as the boys refers to they, the verb will not have the s or es ending like play. Same is the case with She agrees with the verb as eats, and They agrees with the verb as eat.And in Sindhi, the subject - -is a singular in number. Then the verb agrees to it as - ,- But if the subject - -is plural in number than the verb agrees to it as - .- Same is the case with the singular subject - -agrees with the verb as - - and the plural subject - - agrees with the verb as - .- Similarities in Some CasesHere are some of the areas, where English and Sindhi per centum a common rule for subject verb agreement like* Every verb should agree with the subject in number and person. For instance, English They like sweets. (They=plural, like=plural).Sindhi Uhay mitha pasand kan tha. (Uhay=plural, pasand kan tha=plural) * When a compound subject is connected by and, it is treated as plural in both Sindhi and English. For instance,English Rabia and Sadia are my sisters. (Are= plural)Sindhi =--( plural) * If two singular nouns refer to the same person or thing, the verb treated as singular in both Sindhi and English. For instance,English The producer and director of the film has won an award. (Has won= singular).Sindhi = --( - singular). (When one person is both the producer and director).* Words joined to a singular subjects by words such as with, as well as etc are treated as singular in both Sindhi and English.English Sanskrit as well Arabic was taught there. (Was taught = singular).Sindhi - = -( .- singular).* When the subjects joined by the or or nor are of different person. The verb agrees to with the nearer in both Sindhi and English.English Neither you nor he is responsible. (He = singular, is = singular).Sindhi = --( - singular, - = -singular) English Either he or I am guilty. (I = singular, am = singular) Sindhi = - -( .- singular, =-singular).* When the plural noun is a proper name for some single object or some collective unit. It follows a singular verb in both Sindhi and English. English The Arabian Nights is still a great favourite. (Arabian Nights = plural, is = singular)Sindhi -( Arabian Nights = plural, - = -singular)*The collective noun can be treated as singular in both Sindhi and English ,when the noun is considered as a single unit.English This group is cooperative. (Is = singular)Sindhi - = --( .- singular)* Words and phrases that express an amount or money, fraction, distance, or interval of time are singular in both Sindhi and English.English Twenty kilometres is a long distance. (Is = singular) Sindhi - =-( singular)English One hundred rupee is a large sum. (Is = singular)Sindhi - = --( - singular) ConclusionFrom above analysis, we have examined that the subject and the verb agrees in a sentence. Agreement allows us to show whos doing what in a sentence by indicating which part of the sentence go together. And through above analysis of comparison between Sindhi and English verb agreement, we have come to know the difference as well as the similarities in subject verb agreement in both languages. =========================================================ReferencesAhmed, S , Shah, Z. Qurat-ul-Ain (2004) , Syntactical interpreting System for English to Sindhi translation. A paper presented in National Conferenceon EmergingTechnologies 2004. Retrieved fromhttp//www.szabist.edu.pk/Publications/ academic term%20VI%20Paper%20No%201%20(P %20112-115).pdfBajwa.F (-), The fundamental of English Grammar and composition. Nela Gumbal, Lahore Zia PublishersBarber, C. (1964). The Story of language. Pan piper/ Pan books Ltd. Cook.J. V. (1996). Chomskys Universal Grammar. Hong kong, Blackwell Publisher. Cole, J.S (2006), The Sindhi language. Asian educational Services. Catherine (2013), BBC learning English, subject-verb agreement. Retrieved from http//www.bbc.co.uk/worldservice/learningenglish/radio/specials/1844_gramchalleng e47/Language in India www.languageinindia.com ISSN 1930-2940 136 June 2013 Mubarak Ali Lashari and Amara Aftab SoomroSubject-Verb Agreement in Sindhi and English A Comparative StudyPing, L. G. (2012). An Alternative method of teaching subject verb agreement. The Teacher English, Vol. XLI(2) December 2012. Retrieved from http//www.melta.org.my/ET/2012/vol2/MELTA-9.pdfGuha, I. Guha, K. (2005), The Grammar tree, Essentials of Grammar and Compositon. Oxford University press.Jokhiyo, M (2008), Sojhro, Sindhi Grammar Jo Majmuo. Kandiaro, Roshni Publishers.Lashari, M. (2011). Syntax in action, verb agreement in Sindhi language. language in India journalSubject verb agreement, writing centre staff retrieved on 10/04/2013 from http//www.greenriver.edu/Documents/student-affairs/tutoringr esources/wc/subject-verb-agreement-module.pdf Triumph, E. (1872). Grammar of the Sindhi language compared with Sanskrit and Prakrit. F.A Braukhaus.Murray, D. Rockowitz, A. C. (). The verb system, Subject verb agreement, Grammar Mechanics, The Hunter college reading/writing centre. Retrieved on10/05/2013 from http//rwc.hunter.cuny.edu/reading-writing/online/subject-verb-agreement.pdf Wren, P.C. Martin, H. (2002). high school school English grammar and composition. Ram Nagar, New Delhi S. Chand Company Ltd

Guyana-Land of Many Waters Essay Example for Free

Guyana-Land of Many Waters analyzeGuyana (guy-anna),6 officially the Co-operative Republic of Guyana,1 is a sovereign reconcile on the northern coast of South America. culturally Guyana is part of the Anglophone Caribbean. Guyana is one of the few Caribbean countries that is not an island. The Caribbean Community (CARICOM), of which Guyana is a member, has its undergroundariats headquarters in Guyanas capital, Georgetown. Guyana was originally colonised by the Netherlands. Later, it became a British colony and remained so for over 200 years until it achieved independence on 26 May 1966 from the United Kingdom. On 23 February 1970, Guyana officially became a republic.In 2008, the country get together the Union of South American Nations as a founding member. Guyana, a member state of the demesne of Nations, is the only South American nation whose official language is English. Historically, the function known as Guiana or Guyana comprised the large shield land good deal nort h of the Amazon River and east of the Orinoco River known as the Land of many a(prenominal) an(prenominal) waters. Historical Guyana consists of three Dutch colonies Essequibo, Demerara, and Berbice. Modern Guyana is bordered by Suriname to the east by Brazil to the conspiracy and southwest by Venezuela to the west and by the Atlantic Ocean to the north.At 215,000 square kilometres (83,000 sq mi), Guyana is the third-smallest independent state on the mainland of South America after Uruguay and Suriname. Its population is approximately 770,000. The name Guyana is derived from Guiana, the original name for the region that now includes Guyana, Suriname, French Guiana, and parts of Colombia, Venezuela and Brazil. According to the Oxford English Dictionary, the name comes from an Amerindian word meaning land of many waters. here are nine Native American tribes residing in Guyana the Wai Wai, Machushi, Patamona, Arawak, Carib, Wapishana, Arecuna, Akawaio, and Warrau.Historically the Ar awak and Carib tribes dominated Guyana. Although Christopher Columbus comprehend Guyana during his third voyage (in 1498), the Dutch were the first to establish colonies Essequibo (1616), Berbice (1627), and Demerara (1752). After the British assumed see in the late 18th century, the Dutch formally ceded the area in 1814. In 1831 the three break out colonies became a single British colony known as British Guiana. A map of Dutch Guiana 16671814. Since Independence in 1824, Venezuela has claimed the area of land to the west of the Essequibo River.Simon Bolivar wrote to the British government warning against the Berbice and Demerara settlers settling on land which the Venezuelans claimed was theirs. In 1899 an international tribunal ruled the land belonged to Great Britain. Map of British Guiana. Guyana achieved independence from the United Kingdom on 26 May 1966 and became a republic on 23 February 1970, remaining a member of the Commonwealth. The US State Department and the US Ce ntral Intelligence billet (CIA), along with the British government, played a strong role in influencing political control in Guyana during this time.The American government supported Forbes Burnham during the early years of independence because Cheddi Jagan was identified as a Marxist. They provided secret financial support and political campaign advice to Burnhams Peoples National Congress, to the detriment of the Jagan-led Peoples Progressive Party, which was mostly supported by Native American Guyanese. In 1978, Guyana received international notice when 918 members of the American cult, Peoples Temple, died in a mass murder/suicide.Most of the suicides were American and more than 300 children were killed the people were members of a group led by Jim Jones in Jonestown, the settlement which they had created. Jim Jones bodyguards had earlier attacked people landing at a small remote slip close to Jonestown, killing five people, including Leo Ryan, the only congressman ever murder ed in the dividing line of duty in US history. In May 2008, President Bharrat Jagdeo was a signatory to the UNASUR Constitutive accordance of the Union of South American Nations. Guyana has ratified the treaty.

Analysis Annual Report 2010 Bayer Essay Example for Free

Analysis Annual Report 2010 aspirin Essay profitabilityWhich indicators beat been brought forward in the divisionly makeup of the high society? Which particular targets argon aimed at? How does the ag throng estate and assess the growing of profitability in the annual report? Is there more late(a) reality information round this issue? Where? Is this information in line with the sensation remarked in the annual report? Is it indicating a similar evolution? What atomic number 18 the main propositions of the confederacy to improve its profitability? payWhat is the global financing st trampgy of the assembly? What is the evolution of the financing cost ( some(prenominal) indicators)? What is the shareholders remune ration program? What are your sources (of information) regarding this issue?InvestmentsWhat are the main investment / disinvestment policies? How are these investments financed? What is the outlook of the company regarding this issue?Consolidation affectWhat are the most important consolidated subsidiaries? (Eventu ally mention the approximate number of subsidiaries)? Are there associated companies? What is the evolution of the income attributable to shareholders (or result part of the group)? What are the comments of the company regarding this issue? What kind of indicators does the company report somewhat shareholder value? Are those indicators compared with other information?International standardsDoes the group announce the non-publication of some standards? If yes, for which reasons? Among instructive notes associated with the consolidated historys, choose adept that is relative to a specific standard. For this note, report essential characteristics that highlight the differences in terms of recording and reporting in the relation to Belgian GAAPs. What is the impact of IAS/IFRS referential (if any) on the account that is concerned by this note?Global diagnosticIs there important recent information about this company? Woul d you invest in this company? Why?Business sectorWhat is the main business of the group?Firstly, we have to know that aspirin was founded in Barmen, Germany in 1963 by Friedrich Bayer and Johann Friedrich Weskott his partner. It is a global and an finder company with core competencies in the domain of health care, nutrition and high-tech frameworks. They produce and provide service to benefit people and improve their flavour of life. In addition, they seek to create value with the help of innovation, proceeds and high earning power. For them, sustainability is very important for their social and ethical responsibilities.Its headquarters are in Leverkusen. This is one of the bombasticst phamarceutical companies in the world and has three sebgroups Bayer CropScience, Bayer HealthCare and Bayer MaterialScience. Led by the anxiety belongings company, they also have three service companies which operate independently Bayer Business Services, Bayer applied science Services and Cur renta. Are there other activities, complementary businesses within the group? Bayer CropScience has products in coiffure protection and nonagricultural pest control. It also has activities in seeds and plant traits.Bayer HealthCare is Bayers pharmaceutical and medical products subgroup. It is gnarly in the research, development, manufacture and marketing of products. It comprises a further four subdivisions Bayer Schering Pharma, Bayer Consumer Care, Bayer beast Health and Bayer Medical Care. Bayer MaterialScience is a supplier of high-tech polymers, and develops solutions for a broad prototype of applications relevant to everyday life.Bayer Business Services located at the Bayer USA military headquarters in Pennsylvania. It handles the information technology infrastructure and technical support aspect of Bayer Canada and USA. Bayer engine room Services is engaged in process development and in process and plant engineering, construction and optimization. Currenta offers servic es for the chemical industry, including utility supply, waste management, infrastructure, safety, security, analytics and vocational training. What are the main groups competitors?The main groups competitors are Merck Co, GlaxoSmithKline, Pfizer and Sanofi Aventis. Indeed, GlaxoSmithKline have the second post in the pharmaceuticals world just behind Pfizer. Sanofi Aventis is in fourth model and Merck Co and Bayer share the third place. Which main dangers (that are inherent to this business sector) does the company mention? Which hedging policies are put in place? Business operations necessarily involve risks. So according to Bayer, effective management of risks is a key factor in sustainably safeguarding a companys value. happens are assessed both qualitatively and quantitatively in determining strategies of the strategic business entities. The risk management formation is set on the crowd Intranet.Directive published explains the basic principles of this management in accor d with German Law.According to Bayer Group, the definition of the risk is represented by events and possible developments within or after-school(prenominal) of the group that would decrease the value of the company. These risks are described as follows Legal risksBayer Group is exposed to many reasoned risks from legal disputes or proceedings to which they are currently a party So it is because possible that legal or regulatory judgments could remarkablely affect the revenues and earnings of the company.Industry-specific risksSome governments intervene directly in setting determines and the government reimbursement systems favoring less expensive generic pharmaceuticals over brand-name products, which diminish earnings from Bayers pharmaceutical products and could potentially render the market introduction of a new product unprofitable.So if it necessary, Bayers Group adjusts his business plans according to the significance of governmental intervention. Sales of the Group are submit to seasonal fluctuations and CropScience business surplusly affected by weather conditions. Moreover the early identification of trends in the economic market is important elements of the Bayers Group business management. Finally where it appears strategically opportune they whitethorn acquire a company or part of a company and combine it with their brisk business. The integration processes associated with their acquisitions are steered by integration teams. Appropriate resources are provided to support the integration processes.Product development risksThe Groups competitive position, sales and earnings depend significantly on the development of commercially workable new products and technologies exertion.So they therefore devote substantial resources to research and development. Furthermore it is possible that effects of their products may be discovered after regulatory approval or registration. So litigations and associated claims for damages due to ostracize eff ects can materially diminish their earnings.Regulatory risksOur life science businesses, in particular are suit to strict regulatory regimes relating to the testing, manufacturing and marketing of many of our products. In some countries regulatory controls have become increasingly demanding like in the USA or in EU. That may enlarge product development costs. So Projects have been initiated to coordinate the implementation of new regulatory controls and mitigate any negative implications for the business.Patent risksA orotund remainder of Bayers products is protected by patents. When a patent defense is unsuccessful, or if one of our patents expires, our equipment casualtys are likely to come under pressure because of increased competition from generic products entering the market. The legal department, in conjunction with the relevant give wayal departments, regularly reviews the patent situation. Potential infringements of Bayers patents by other companies are carefully mon itored so that legal action can be taken if necessary. Production, procurement market and environmental risksProduction capacities at some of their manufacturing facilities could be adversely affected by, for instance, technical failures, natural disasters This applies peculiarly to the biotech products because of the highly complex manufacturing processes. If in such cases they are unable to meet demand they may defend declines in sales revenues.So they address product and environmental risks by way of suitable quality assurance measures. In addition, they are committed to the international Responsible Care initiative of the chemical industry. IT risksMajor disruptions or failure of global or regional business systems may result in loss of selective information and impairment of business and production processes. As a consequence technical precautions such as info recovery and continuity plans have been established together with the internal it service provider to address this risk. Risk to pension obligations from capital market developmentsThe Bayer Group has obligations to current and former employees related to pensions and other post-employment benefits.Changes in relevant valuation parameters such as interest rates, mortality and rates of increases in compensation may raise the present value of the pension obligations. This may lead to increased pension costs or diminish stockholders equity. Financial risksIn this part we are speaking about the management of monetary and commodity price risks. As a global enterprise, Bayer is exposed in the normal course of business to recognize risks, liquidity risks and unlike market price risks that could materially affect its net assets, financial position and results of operations. The various risks associated with financial instruments are outlined below together with the relevant risk management systems. In this risk there is a lot of subcategoriesCredit risks plagiarise from the hypothesis of the value of receivables or other financial assets being impaired because counterparties cannot meet their payment or other performance obligations. To effectively manage the citation risks from trade receivables, Bayer has put in place a standardized risk management system Credit limits are set for all customers. Finally to minimize credit risks, financial transactions are only conducted with banks and other partners of first-class credit standing in line with predefined exposure limits.Liquidity risks arise from the possibility of not being able to meet current or future payment obligations because low cash is available. Those problems are centrally managed in the Bayer Group. Sufficient liquid assets are held to meet all of the Groups payment obligations when they fall due, thereby ensuring solvency at all times. The size of this reserve is regularly reviewed and adjusted as necessary to current conditions. Then credit facilities also exist with banks.Markets risks relate to the possibi lity that the fair value or future cash catamenias of financial instruments may fluctuate due to variations in market prices. Market risks include coin, interest rate and other price risks, especially commodity price risks.Currency risks since the Bayer Group conducts a significant portion of its operations outside the euro zone, fluctuations in currency exchange rates can materially affect earnings. Currency risks are identified, analyzed and managed centrally and systematically. The field of hedging is evaluated regularly and defined in a corporate directive. Then a significant proportion of contractual and foreseeable currency risks is hedged, mainly through forward exchange contracts and currency options.Interest rate risks The Bayer Groups interest rate risks arise primarily from financial assets and liabilities with maturities exceeding one year. Interest rate risks in the Group are analyzed centrally and managed by the central finance department. This is done in line with the duration set by the Board of Management, which implicitly also includes the ration of fixed-rate to floating-rate debt. Then the duration is subject to regular review.Other price risks (especially price risks) The Bayer Group requires significant quantities of petrochemical feed stocks and energy for its various production processes. The prices of these inputs may fluctuate considerably depending on market conditions. This applies particularly tothe MaterialScience business. They have addressed this risk by concluding long-term contracts with multiple suppliers. The operation of their production facilities requires large amounts of energy, mostly in the form of electricity and steam. To minimize the exposure to energy price fluctuations, they aim for a balanced diversification of fuels for steam production and a mix of external procurement and captive production for power generation.As we can see the overall risk assessment is based on a consolidated view of risk each. There wer e no risks identified may endanger the existence of the group in 2010. And this is the continuation of the previous year.ProfitabilityWhich indicators have been brought forward in the annual report of the company? Which specific targets are aimed at? The profitability of a company makes the relationship between the results obtained by the company and the means apply to achieve this result. The result of a business can be estimated thanks to divergent criterion, such asOperating income Which one measures the earnings generated from the production activity of the company? The profit of the year Which measures the net result of the company, when expenses and benefits have been taken into account?The Value Added which measures the wealth created thanks to the production function of the company? Similarly, the means used by a business can be measured byThe total of assets this corresponds to the measurement of assets used by the company to produce. The equity measurement of all financi al resources used to produce starting. Capital stock it is all the financial resources made available to the company by shareholders. We mustiness not forget that a business can be profitable but still have a lower profitability of its sector. Thats why its profitability should be compared with the one of its main competitors. hence a possible lack of competitiveness could be detected. There are 3 kind of profitabilityReturn on business Return on assets Return on equity.The profitability indicators highlighted by the Bayer Group in its annual report are the following EBIT (before special items) EBITDA (before special items) Cash flow return on investment Earnings per share ROE (return on equity)ROA (return on assets).So concerning specific targets we believe that shareholders, investors and potential investors, suppliers and staff are the key audiences that are intended profitability indicators. How does the group state and assess the evolution of profitability in the annual repo rt? Is there more recent public information about this issue? Where? Is this information in line with the one mentioned in the annual report? Is it indicating a similar evolution? The group assesses its profitability by focusing on the various indicators mentioned above. In its annual report, the group highlights a number of indicators of profitability, which are EBIT EBITDAThese indicators are reported in order to exit a more accurate assessment of business operations.The company considers EBITDA before special items to be a more suitable indicator of operating performance since it is not affected by depreciation, amortization, impairments or special items. By reporting this indicator, the company aims to give readers a clearer picture of the results of operations and ensure greater comparing of data over time. EBIT for 2010 came in at 2,730 million whereas it was 3,006 million in 2009. This decrease is due to several factors that areSales of the Bayer Group rose by 12.6% from the previous year to 35,088 million in 2009 the amount was 31,168 million, thanks largely to the recovery in the Material Science business. Adjusted for currency and portfolio effects, sales grew by 8.0% The cost of goods sold advanced by 13.0% to 17,103 million. This was mainly due to a considerable increase at MaterialScience, which in turn resulted chiefly from the growth in volumes and higher average raw material prices for the year. The ratio of the cost of goods sold to total sales was 48.7%, this ratio increased by 0, 1%, it was 48, 6% in 2009. Selling expenses rose by 11.1% year on year to 8,803million, it was 7,923million in 2009, and were thus combining weight to 25.1% of sales. Health Care accounted for the greater part of the increase. The group raised their research and development expenses in 2010 by a further 11.2%,the amount increased from 2,746million in 2009 to 3,053million in 2010