Anderson Customized Security Essay Example | Topics and Well Written Essays - 1250 words

Anderson Customized Security - Essay Example Based on the given case facts (See Appendix), hereunder are the effects of each alternative pricing. Quantitative Effects of Alternative Transfer Prices on the ROI of Reading Company: Reading Co.’s Offer = $ 11.80 Millwall Co.’s Offer = $7.68 VP Finance Offer = $10.12 Selling Price $ 11.80 Mftg. VC+FC ( 8.40) Gross Profit $ 3.40 S & A 0.00 NIBT $ 3.40 % NIBT./Capital = 40.48% Standard with Normal Operations = 30% Selling Price = $ 7.68 Mftg VC + FC = ( 8.40) Loss = ($0.72) S & A 0 Net Loss ($0.72) % Net Loss/Capital(8.57%) Selling Price = $10.12 Mftg.VC + FC = ( 8.40) Gross Profit = $1.72 S & A 0 NIBT =$1.72 %NIBT/Capital =20.48% Since the effects of Millwall Company’s buying price offer and the ACS Corporate VP Finance recommended buying price offer would certainly pull down the ROI of Reading Company, it will definitely be unfair for the provider of component. On the other hand, the offer of Reading Company seeks to take advantage of the situation of Millwall C ompany by demanding a price that will give Reading Company a much higher Return on Capital Invested before tax for the component orders of Millwall Company. The usual ROI before tax of Reading Co. is only 30%. And Reading wants 40% NIBT/Capital. The effect of selling at the price of Millwall’s proposal will certainly create management protest against dragging the performance of Reading down by an act of Millwall Co. management. Reading Co. management should have been consulted about the bidding cost for the component before the wrong cost was quoted. Apparently, the buying price offer of Millwall would make Reading Co. incur a loss per component amounting to ($ 0.72). Granted that the fixed cost will nonetheless be incurred whether or not there is an order from Millwall, Reading Co. management can reasonably argue that their practice is to assign each component the value of $ 2.40 fixed manufacturing cost. There was also a mistake on the part of Reading Co. when its managemen t gave the variable cost information to Millwall Co., because the figure given should have been the total manufacturing cost, since the fixed manufacturing cost was also dependent on the number of units produced. Thus, Reading Co. caused Millwall Co. to make a mistake in the bidding. Immediate Solution for the Transfer Pricing Problem of Reading Co.& Millwall Co. The management of Reading Co. should realize the mistake of communicating to Millwall Co. a variable cost value intended for bidding. Clarifications should have been made prior to disclosing such a low variable cost, if it cannot be a basis for Transfer Pricing, Reading Co. should agree with the policy of not over pricing and limiting its profitability on the potential orders of Millwall to a maximum equivalent to what it is currently earning. That is 30%. Furthermore, since it disclosed that its variable cost is $7.60, Reading Co. management should compute its Transfer Price based on what they had communicated. For example , Transfer Price = X ; Mftg. VC = $ 7.60 ; therefore X - 7.60 = 30% of X. X – 30%X = 7.60 ; 70%X = 7.60 ; X = 7.6 / 0.7 = $ 10.85 should be the maximum price By asking for the maintenance of its profitability in terms of Returns on Capital Invested, the management of Reading Co. can be considered in good faith. That is, the management did not fool Millwall Co.. Millwall Co. management should also realize the mistake of submitting a bid not based on a negotiated Transfer Price of component coming from a subsidiary. The Transfer Price should have been finalized before quoting a price in the bidding. In the case wherein a bid was won based on wrong information, the problem will have to be escalated

Main Death Camp in 1942 Essay Example for Free

Main Death Camp in 1942 Essay Firstly, until mid-1943, the main death camps were camps similar to Sobibor, Belzec, and Treblinka. However, when all of the ‘non desirables’ had been liquidated, these camps shut down. Death camps were only meant to be a temporary place, and once their job was completed, they would quickly be dismantled. Auschwitz was different. It incorporated a Labour camp – so was designed for a much longer use than its’ contenders. The fact that it was one of the few camps that wasn’t temporary, meant that Jews from other areas of Europe – not just from nearby districts were sent to Auschwitz to be dealt with accordingly. This made Auschwitz’s population grow to way beyond the amount it was originally designed to hold around 11,000. However, in August 1944, the population was a massive 105,168. Secondly, the camp also had other uses, apart from a death camp. Auschwitz I was the base camp, in which the whole of Auschwitz-Birkenau was operated from, which also incorporated a few gas chambers, and prison cells. Auschwitz II-Birkenau was the main death camp, where the majority of the 1.5-2 million Jews were killed. Auschwitz II also incorporated a separate camp for Roma and Ukrainian Gypsies, where Gypsies were sent from Ghettos such as Lodz, and from countries in the Nazi Empire. Auschwitz III was the main Labour camp, where Jews and other ‘less desirables’ were held and worked for the Reich. Auschwitz also had 45 sub-camps, in the surrounding areas. These sub-camps were concentration camps, where ‘non desirables’ were held until they were moved to Auschwitz itself. The vast array of camps in Auschwitz made it the main extermination camp, as it was a lot easier sending the ‘non desirables’ to Auschwitz via train, that to build several hundred temporary Extermination camps. Lastly, Himmler ordered for the camp to increase in size, saying the existing extermination centres in the east are not sufficient to cope with an operation on such a scale. The war emphasised the quickly progressed the killings in the Death camps, and Himmler knew that there were no camps big enough to ‘deal’ with the ‘undesirables’ on an industrial level. Auschwitz by this time was quite a small camp, with good railway links to Germany and  the rest of Poland. During this time, Himmler also, said that Auschwitz should be the main camp for the proposed â€Å"Final Solutions†. In conclusion, the main reason why Auschwitz was the main Death Camp was due to the fact that Auschwitz was one of the few permanent ‘killing stations’. This meant that ‘undesirables’ were sent there from all over Europe, and overpopulated the camp. This resulted in the camp increasing in size, and overall, having over seven gas chambers and crematoriums.

Baló-like Lesion With Psoriasis and Autoimmune Thyroiditis

Balà ³-like Lesion With Psoriasis and Autoimmune Thyroiditis BALÓ-LIKE LESION ASSOCIATED WITH PSORIASIS AND CHRONIC AUTOIMMUNE THYROIDITIS Authors: Corina Roman-Filip1, Aurelian Ungureanu2, Ileana Prăvariu3 Abstract Variants of multiple sclerosis are seldom encountered in clinical practice, sometimes with reserved prognosis or possibly serious disability. These pathologies are characterized by atypical demyelinating lesions such as Balà ³-type lesions or tumefactive lesions. The mechanism behind these lesions still remains a debate, since genetic and immune factors are incriminated. We present a case of multiple sclerosis variant with remarkably good outcome in association with autoimmune thyroiditis and psoriasis. This concomitant process questions the possibility of shared immune pathogenesis regarding the activation of T helper 17 cells lineage and mitochondrial oxidative stress. The imagistic appearance of the found lesions raises discussions on a possible radiologic diagnosis. Keywords: Balà ³-type lesions; tumefactive lesions; psoriasis; autoimmune thyroiditis; T helper 17 cells; Introduction Pathologist Jà ³zsef Balà ³ described a particular form of demyelinating disease, leukoencephalitis periaxialis concentrica, classically named Balà ³Ã¢â‚¬â„¢s concentric sclerosis (BCS). Nowadays, this is defined as a variant of multiple sclerosis. The intensive use of magnetic resonance showed an increasing number of different types of demyelinating lesions. Some of these are specific, but a large variety is under debate regarding the classification. Tumefactive demyelinating lesions (pseudotumoral) can sometimes present a degree of concentricity and can be easily mistaken for a genuine Balà ³ lesion, or at least a Balà ³-like demyelinating lesion. Historically, the variants of multiple sclerosis were regarded as serious disabling inflammatory damages of the central nervous system, but recent works have demonstrated that the course of the disease may be more variable, at least regarding BCS. Imagistic studies can lead to a better appreciation on the prognosis of BCS and its ass ociation with other types of demyelinating lesions [1]. The pathological mechanism behind it still remains a debate, although one can find similarities with multiple sclerosis (MS) and even overlapping lesions of these conditions. Case report We present the case of a 40-year-old woman admitted for mild incoordination of the left arm and speech impairment. The patient’s medical history is positive for psoriasis (since 2002) and autoimmune thyroiditis under treatment with levothyroxine 50 ug/day (since 2010). Magnetic resonance imaging (MRI) studies revealed FLAIR and T2 weighted inhomogeneous hyperintense lesions with concentric enhanced and non-enhanced lesions on T1 with gadolinium contrast (fig 1ab). The lesion was characterized as atypical demyelinating with 22.5/21.6 mm in size, with late concentric enhancement and without mass effect. Additionally, two demyelinating periventricular enhancing lesions were found (fig 1def). A biochemistry panel, antinuclear antibodies, anti-ds DNA antibodies, ANCA antibodies, anti Ro antibodies and anti-Borrelia antibodies were negative. Slight pleocytosis (16 cells/mm3 with 75% monocytes) was detected in the cerebrospinal fluid together with present oligoclonal bands and normal proteins. Serum myelin oligodendrocyte glycoprotein antibodies, myelin basic protein antibodies, IgG anti-aquaporin 4 antibodies were negative. Moreover, a high serum titre of anti-thyroperoxidase antibodies (60.73 IU/mL – normal Discussion The association of the pathologies described may seem incidental. However, strong research evidence shows the implication of Thelper17 cells (Th17) and Interleukin 17 (Il17) in the autoimmune pathways of MS, autoimmune endocrinopathy and psoriasis [2,3]. BCS type lesions and MS lesions may both be present simultaneously in the same patient, and Balà ³-like lesions may change over time into the classic appearance of MS lesions [4]. The lesions are characteristic, with rings of demyelination, surrounded by partial demyelinated regions, reflecting the concentricity within the lesion. The lesion type is classified as MS pattern III with oligodendrocyte loss, microglial activation and loss of myelin-associated glycoprotein [4]. Studies of 7 Tesla MRI support the microvascular pathology associated to inflammation, which seems to be consistent with pattern III lesions [5]. These studies are sustained by identifying Notch 3 mutation in a patient with BCS phenotype and a family history of No tch 3 mutation carriers and CADASIL. Mitochondrial respiratory chain disturbance and the expression of some molecules probably tend to precondition hypoxic tissue to inflammation, such as mitochondrial heat shock protein 70 [6]. Furthermore, new cellular biology studies of cancer found that hsp70 can mediate the Th17 differentiation [1]. We consider that the simultaneity with the autoimmune endocrinopathy and psoriasis may be more than incidental and raises the hypothesis of probable linkage of the proinflammatory and autoimmune role of Th17 cells lineage with mitochondrial oxidative stress. Compliance with Ethical Standards Conflict of Interest: The authors declare that they have no conflict of interest Informed consent was obtained from all individual participants included in the study Fig. 1 a. T1 gadolinium sequence showing a frontal demyelinating lesion with concentric enhancing rings (arrow); b. T2 weighted image with concentric rings of demyelination and myelinated regions (arrow); c. DWI sequence with diffusion restriction in the active lesion; d. T1 gadolinium enhancement of periventricular lesion (arrowhead); e. Enhancing periventricular lesion in the occipital lobe (arrowhead); f. Coronal T2 small demyelinating lesion (arrowhead) with enhancement on T1 (not shown) Fig. 2 a. T1 gadolinium sequence showing a significant improvement six months later (arrow); b. T2 weighted image showing the demyelinating lesion markedly decreased (arrow); c. DWI; d, e, f. Improvement of demyelinating lesions References Hardy TA,Miller DH (2014) Balà ³s concentric sclerosis. Lancet Neurol 13(7):740-6. doi: 10.1016/S1474-4422(14)70052-3. Kottke T, Sanchez-Perez L, Diaz RM, Thompson J, Chong H, Harrington K, Calderwood SK, Pulido J, Georgopoulos N, Selby P, Melcher A, Vile R (2007) Induction of hsp70-Mediated Th17 Autoimmunity Can Be Exploited as Immunotherapy for Metastatic Prostate Cancer. Cancer Res 67(24):11970-11979. Bossowski A, Moniuszko M, Dabrowska M, Rusak M, Jeznach M, Bodzenta-Ã…Â ukaszyk A, Bossowska A (2013) Role of Th17 cells and IL-17, IL-23 cytokines in pathogenesis of autoimmune thyroid disease in children. Thyroid Research 6(Suppl 2):A8.doi:10.1186/1756-6614-6-S2-A8. Stadelmann C, Ludwin S, Tabira T, Guseo A, Lucchinetti CF, Leel-Ossy L, Ordinario AT, Brà ¼ck W, Lassmann H (2005) Tissue preconditioning may explain concentric lesions in Balà ³s type of multiple sclerosis. Brain 128(Pt 5):979-87. doi:10.1093/brain/awh457. Berghoff M, Schlamann MU, Maderwald S, Grams AE, Kaps M, Ladd ME, Gizewski ER (2013) 7 Tesla MRI demonstrates vascular pathology in Balos concentric sclerosis. Mult Scler 19(1):120-122. doi: 10.1177/1352458512445302. Chitnis T, Hollmann TJ (2012) CADASIL mutation and Balo concentric sclerosis: a link between demyelination and ischemia? Neurology 78(3):221-3. doi: 10.1212/WNL.0b013e31823fcd3c.

Love :: essays research papers

. Background Information   Ã‚  Ã‚  Ã‚  Ã‚  Timothy is the student that I have chosen to develop this portfolio on. Timothy is seven-year-old child in first grade at the elementary school that I do my fieldwork at. Timothy has not yet been selected for special education, as it is his first year in school. In the classroom Timothy struggles with most of what he is asked to do. He has very poor concentration, and has great difficulty in following directions. Timothy is very fidgety and extremely disorganized. The socioeconomic status of this student is much the same as the other students in the class. Most are children from middle to upper middle class families in the West Islip neighborhood. When I spoke with the classroom teacher Mrs. Dragelin, I obtained some information related to Timothy’s family. Both of his parents do live at home and there was mention of drug use during pregnancy. As far as Timothy’s attendance in school, so far this year the student has missed 1 day out of 36 days. Timo thy has not been retained in any grades, due to being in 1st grade. Timothy on average is usually prepared for school. He has forgotten books at home that were needed the next day for class, and left books in his book bag when they were needed at his desk. II. Types of Interventions Provided at this Time.   Ã‚  Ã‚  Ã‚  Ã‚  At this time Timothy is involved with a pullout program for remedial reading. Timothy attends the remedial reading program five days a week for thirty minutes. At this time Timothy is not assigned to the Resource room, speech, counseling, or any health related programs. The classroom teacher has suggested that an auditory trainer could be helpful to capture Tim’s attention. That device consists of a radio-microphone worn by the teacher and four speakers are setup in the classroom to broadcast the teachers voice. This device has not yet been implemented in the classroom by the school. III. Testing Data   Ã‚  Ã‚  Ã‚  Ã‚  At this time there is no official testing data on record for this student. Many of the evaluation testing is done in the first grade. This year’s test are scheduled for May 1st 2001. At that time standardized IQ test will be taken and specific areas in need of direct instruction will be identified. At this time with out testing I would suggest direct instruction in language arts. Timothy has no recognition of letter sounds; he displays little to no comprehension of sentences.

Local, State, and Federal Laws and Policie Essay

One of the most important aspects of teaching is providing a safe environment where student learning can be achieved. The only way this can be achieved is by staying up-to-date on all laws and polices in place to help schools and teachers provide a safe environment. There are many documents provided for teachers and students to help them get familiar with all the local, state, and federal laws and polices. This essay will focus on a â€Å"Student/Parent Guide†, â€Å"Faculty Handbook†, and a â€Å"Comprehensive School Safety Plan.† The first artifact is a â€Å"Student/Parent Guide.† This book is considered both a rule book and an information booklet to help in all aspects of student life. It contains a multitude of information regarding the rules governing students, student activities, school curriculum, and general information about the school and it’s procedures. The first pages describe in detail two Acts dealing with a students’ enrollment, attendance at school, and the right to retain a driver’s license. It also describes the state law relating to the â€Å"Quiet Reflection Time† that public schools are required to uphold. The next section deals with general school information. This section has policies ranging from absences and truancy to first aid and emergency procedures. The next part in the book is the rules governing students section. This section includes the policies dealing with fighting, dress code, drugs, cheating, and many other rules and their consequences. The third section is titled Instructional Program and deals with the school’s curriculum. This section begins by stating the school’s accreditation and also states that it meets and exceeds â€Å"Section 504† in it’s special  education program. It also stats the policies on parent conferences, graduation requirements, and summer school. The last section is the school’s policies on student actives and assemblies such as pep rallies. Overall, this booklet contains a massive amount of information containing all levels of polices and procedures aimed for student and parent usage. The next artifact is a â€Å"Faculty Handbook.† This handbook is designed as reference book for teachers. It is the centralized book containing all school policies. It beginnings by describing the faculty absentee policy and how to prepare for a substitute teacher. The book details many types of leave such as professional, sick, and personal, and what to do for each situation. The next section of the handbook covers many policies on posting attendance, lesson plans, and grade posting. Classroom procedures, which include discipline, structure, and monetary collections is discussed in the next section. The last section in the handbook explains the policies on field trips, purchase orders, report cards, summer school, and the school’s philosophy of education. With all the policy and procedural information contained in this handbook, a teacher can be better prepared for any situation. The last artifact for discussion is a school’s â€Å"Comprehensive School Safety Plan.† The school system devised this 100 page plan to ensure the â€Å"highest degree of safety and security in the school environment†. In the first section, a detailed description is given on emergency contacts, school crisis teams, and a list of emergency supplies in school. The second part deals with teacher training for emergencies. It describes how communications should be handled, securing the grounds, student supervision. The last section in the safety plan details a multitude of security risks and their procedures. Some examples include bomb threats, hostage situations, sexual assault, fights, and severe weather. The first is to always be prepared for whatever situation may arise, and with this document, teachers are better prepared to deal with almost all safety situations. In conclusion, with all these documents, students, teachers, and parents can be up to date on all policies that affect them in and around the school  environment.

Biography of Prince Albert, Husband of Queen Victoria

Biography of Prince Albert, Husband of Queen Victoria Prince Albert (August 26, 1819- December 13, 1861) was a German prince who married Britains Queen Victoria and helped spark an era of technological innovation as well as personal style. Albert initially was seen by the British as an interloper in British society, but his intelligence, interest in inventions, and capability in diplomatic affairs made him a respected figure. Albert, who eventually held the title prince consort, died in 1861 at age 42, leaving Victoria a widow whose trademark attire became the black of mourning. Fast Facts: Prince Albert Known For: Husband of Queen Victoria, statesmanAlso Known As: Francis Albert Augustus Charles Emmanuel, Prince of Saxe-Coburg-GothaBorn: August 26, 1819 in Rosenau, GermanyParents: Duke of Saxe-Coburg-Gotha, Princess Louise of Saxe-Gotha-AltenburgDied: December 13, 1861 in Windsor,  Berkshire, EnglandEducation: University of BonnSpouse: Queen VictoriaChildren: Victoria Adelaide Mary, Albert Edward, Alice Maud Mary, Alfred Ernest Albert, Helena Augusta Victoria, Louise Caroline Alberta, Arthur William Patrick, Leopold George Duncan, Beatrice Mary VictoriaNotable Quote: I am only the husband, and not the master in the house. Early Life Albert was born on Aug. 26, 1819, in Rosenau, Germany. He was the second son of the Duke of Saxe-Coburg-Gotha and Luise Pauline Charlotte Friederike Auguste, Princess Louise of Saxe-Gotha-Altenburg, and was greatly influenced by his uncle Leopold, who became king of Belgium in 1831. As a teenager, Albert traveled to Britain and met Princess Victoria, who was his first cousin and nearly his age. They were friendly but Victoria was not impressed with the young Albert, who was shy and awkward. He attended the University of Bonn in Germany. The British were interested in finding a suitable husband for the young princess who was to ascend to the throne. British political tradition decreed that a monarch could not marry a commoner, and the British pool of appropriate candidates was small, so Victorias future husband would have to come from European royalty. A flirtation with Grand Duke Alexander Nikolaevich, heir to the Russian throne, was heartfelt and mutual, but marriage was deemed strategically, politically, and geographically impossible, so matchmakers looked elsewhere. Alberts relatives on the continent, including King Leopold of Belgium, essentially steered the young man toward becoming Victorias husband. In 1839, two years after Victoria became queen, Albert returned to England. She proposed marriage and he accepted. Marriage Queen Victoria married Albert on February 10, 1840, at St. James Palace in London. At first, the British public and the aristocracy thought little of Albert. While he was born of European royalty, his family was not wealthy or powerful. He was often portrayed as someone marrying for prestige or money. Albert was quite intelligent, however, and was devoted to helping his wife serve as monarch. Over time he became an indispensable aide to the queen, advising her on political and diplomatic affairs. Victoria and Albert had nine children, and by all accounts, their marriage was very happy. They loved being together, sometimes sketching or listening to music. The royal family was portrayed as the ideal family, and setting an example for the British public was considered a major part of their role. Albert also contributed to a tradition familiar to Americans. His German family brought trees into the house at Christmas, and he introduced that tradition to Britain. The Christmas tree at Windsor Castle created a fashion in Britain that was carried across the ocean. Career In their early years of marriage, Albert was frustrated that Victoria didnt assign him tasks that he felt were up to his abilities. He wrote to a friend that he was only the husband, not the master in the house. Albert busied himself with his interests in music and hunting, but he eventually became involved in serious matters of statesmanship. In 1848, when much of Europe was shaken by the revolutionary movement, Albert cautioned that the rights of working people had to be seriously considered. He was a progressive voice at a crucial time. Thanks to Alberts interest in technology, he was the main force behind the Great Exhibition of 1851, a grand show of science and inventions held at a stunning new edifice in London, the Crystal Palace. The exhibition, intended to showcase how society was being changed for the better by science and technology, was a great success. Throughout the 1850s, Albert was often deeply involved in the affairs of state. He was known for clashing with Lord Palmerston, a highly influential British politician who served as foreign minister and also prime minister. In the mid-1850s, when Albert cautioned against the Crimean War against Russia, some in Britain accused him of being pro-Russian. While Albert was influential, for the first 15 years of his marriage he did not receive a royal title from Parliament. Victoria was disturbed that her husbands rank was not clearly defined. In 1857, the official title of prince consort was finally bestowed upon Albert by Queen Victoria. Death In late 1861, Albert was stricken with typhoid fever, a serious disease but not usually a fatal one. His habit of working long hours may have weakened him, and he suffered greatly from the disease. Hopes for his recovery dimmed, and he died on Dec. 13, 1861. His death came as a shock to the British public, especially as he was only 42 years old. On his deathbed, Albert was involved in helping to lower tensions with the United States over an incident at sea. An American naval vessel had stopped a British ship, the Trent, and seized two emissaries from the Confederate government during the early stages of the American Civil War. Some in Britain took the American naval action as a grave insult and wanted to go to war with the U.S. Albert viewed the United States as a nation friendly to Britain and helped steer the British government from what surely would have been a pointless war. The death of her husband devastated Queen Victoria. Her grief seemed excessive even to people of her own time. Victoria lived as a widow for 40 years  and was always seen wearing black, which helped create her image as a sullen, remote figure. Indeed, the term Victorian often implies a seriousness that is in part due to Victorias image as someone in deep grief. Legacy There is no question that Victoria deeply loved Albert. After his death, he was honored by being entombed in an elaborate mausoleum at Frogmore House, not far from Windsor Castle. After her death, Victoria was entombed beside him. After his death, he became better known for his statesmanship and his service to Queen Victoria. The Royal Albert Hall in London was named in honor of Prince Albert, and his name is also affixed to Londons Victoria and Albert Museum. A bridge crossing the Thames, which Albert suggested building in 1860, is also named in his honor. Sources Albert, Prince Consort: British Prince. Encyclopedia Brittanica.Prince Albert Biography. Biography.comLove Before Prince Albert: Queen Victorias Suitors. History Extra.