Monday, October 14, 2019

RP-HPLC Method for Estimation of Ferrous Ascorbate

RP-HPLC Method for Estimation of Ferrous Ascorbate Development and validation of RP-HPLC method for estimation of ferrous ascorbate and folic acid in bulk and in pharmaceutical formulation ABSTRACT A simple, sensitive, precise and reproducible RP-HPLC method has been developed and validated for estimating the contents of ferrous ascorbate and folic acid combination in bulk and pharmaceutical formulation. The analysis was performed with Gemini-NX-C18 (250Ãâ€"4.60 mm, 5 µm) column using mobile phase phosphate buffer (pH 7): methanol (98:2, v/v) for ferrous ascorbate whereas phosphate buffer: methanol (88:12, v/v) for folic acid. Mobile phase was delivered at flow rate of 1.0 ml/min for ferrous ascorbate and folic acid. The detection wavelength was 264 nm for ferrous ascorbate and 280 nm for folic acid. The retention time of ferrous ascorbate and folic acid was found to be 2.7 and 6.8 min, respectively. The linearity was obeyed in the concentration range of 10-50  µg/mL for ferrous ascorbate (r2 = 0.999) and 10-50  µg/mL for folic acid (r2= 0.999). Tablet content of ferrous ascorbate and folic acid was found 100.44 % and 98.69 %, respectively. INTRODUCTION Iron deficiency and sickle cell is the most common cause of anemia worldwide, accounting for about half of all anemia cases. Prevalence of anemia in India is high because of low dietary intake, poor availability of iron and chronic blood loss due to hookworm infestation and malaria. An exogenous source of folic acid is necessary for the maintenance of normal erythropoiesis. Study was carried out to assess efficacy, safety and tolerability of combination of ferrous ascorbate and folic acid (Phosfomin-XT) in patients with iron deficiency anemia, the report sho wn the increase in bioavailability of ferrous in presence of ascorbate salt. ferrous ascorbate (Fig. 1.A) is newly introduced salt of ferrous having more bioavailability than other salts of ferrous ascorbate [1]. But till date no more literature available for estimation of ferrous ascorbate. The use of therapeutic multivitamins are indicated in cases of deficiency in pathological conditions in which the nutritional requirements a re greatly increased or in conditions in which absorption, utilization, or excretion of vitamins are abnormal [2]. Folic acid (Fig. 1.B) deficiency is the result of megaloblastic anemia [3]. Ion pair chromatographic method was reported for simultaneous determination of seven water soluble vitamins nicotinamide, thiamine, riboflavin, pyridoxine, pyridoxal, pyridoxamine, cyanocobalamine and folic acid [2]. HPLC method was developed for estimation of folic acid [2-4]. RP-HPLC method for estimation of folic acid was also reported in Indian pharmacopoeia (2010) [5]. But till date, no report is available for estimation of ferrous ascorbate in combination with folic acid in bulk and pharmaceutical formulation. An attempt has made to develop and validate a new, rapid and sensitive method for estimating the content of ferrous ascorbate and folic acid. Experimental Conditions Instrumentation The HPLC chromatographic system Agilent Technologies 1200 series, assembled with a G1315D quaternary pump, a G1315D diode array detector, a rheodyne injector fitted with a 20 ÃŽ ¼L loop and EZ Chrome Elite software. Reagents and chemicals Ferrous ascorbate and folic acid were obtained as a gift samples from Curex Pharmaceutical Pvt. Ltd., Jalgaon (MS) and S. kant Healthcare Ltd, Wapi (gujrat). HPLC grade acetonitrile, and methanol was purchased from Rankem Ltd., India. Double distilled water was generated in house. IPHARED tablets (ferrous ascorbate equivalent to elemental iron and folic acid in ratio of 100:1.5 mg) were purchased from a local market. Standard stock solution of ferrous ascorbate (100  µg/mL) An accurately weighed quantity of about 10 mg ferrous ascorbate was dissolved in 100.0 mL of phosphate buffer (pH 7). Working standard solution of ferrous ascorbate Working standard solution of ferrous ascorbate in the concentration range of 10–50 ÃŽ ¼g/mL was prepared by diluting an aliquot portion of about 1– 5 mL ferrous ascorbate stock solution (100 ÃŽ ¼g/mL) to 10 mL with mobile phase. Standard stock solution of folic acid (100  µg/mL) An accurately weighed quantity of about 10 mg folic acid was mixed with 0.5 mL 2.86% solution of sodium carbonate and diluted it upto 100 ml with mobile phase [5]. Working standard solution of folic acid Similarly working standard solution of folic acid in the concentration range of 10–50 ÃŽ ¼g/mL was prepared by diluting an aliquot portion of about 1–5 mL folic acid stock solution (100 ÃŽ ¼g/mL) to 10 mL with mobile phase. Sample preparation for Tablet analysis An accurately weight 20 tablets were crushed to obtained fine powder. Sample preparation of ferrous ascorbate A quantity of tablet powder equivalent to 10 mg of ferrous ascorbate (11.31 mg) was dissolved in 100 mL phosphate buffer pH 7, sonicated for 30 minutes. The solution was filtered. The aliquot portion of filtrate (2.0 mL) was diluted to 10.0 mL with mobile phase. Sample preparation of folic acid A quantity of tablet powder equivalent to 5 mg of folic acid (2.72 g) was mixed with 0.5 mL of 2.86% of sodium carbonate solution and then dissolved in 100 mL mobile phase. The mixture was sonicated for 30 minutes. The solution was filtered. An aliquot portion of filtrate (4.0 mL) was further diluted to 10.0 mL with mobile phase. Chromatographic condition ferrous ascorbate and folic acid Chromatographic condition ferrous ascorbate The optimized chromatographic conditions for ferrous ascorbate estimation were Gemini-NX- C18 (250Ãâ€" 4.60, 5 µm) as a stationary phase, mixed phosphate buffer (pH 7): methanol (98:2, v/v) as mobile phase, flow rate 1 mL/min with detection wavelength 264 nm. The chromatogram for ferrous ascorbate is as shown in (Fig. 2). The optimized chromatographic conditions for folic acid estimation were Gemini-NX- C18 (250Ãâ€" 4.60, 5 µm) as a stationary phase, phosphate buffer: methanol (88:12, v/v) as mobile phase, flow rate 1 mL/min with detection wavelength 280 nm. The chromatogram for ferrous ascorbate is as shown in (Fig. 3). Results and discussion Ferrous ascorbate and folic acid combination was used in management of anemia [6]. In literature various HPLC methods for estimation of folic acid was reported [7-9]. But no method was reported for the estimation of ferrous ascorbate and simultaneous estimation of ferrous ascorbate and folic acid combination. A numbers of trials were carried out for simultaneous estimation of ferrous ascorbate and folic acid. Initially, therefore attempt was done for simultaneous estimation of both drugs by reversed-phase, HPLC separation was tried using phosphate buffer pH 3 and methanol (98:2) as the mobile phase, in which ferrous ascorbate eluted at 2.4 min which is nearer to dead time of column and folic acid was not eluted, the resolution and numbers of theroetical plates was also poor. The organic content of mobile phase was also investigated in different ratio to optimize the separation of ferrous ascorbate and folic acid simultaneously. But no mobile phase was found suitable for analysis. The refore, attempt was made to estimate ferrous ascorbate and folic acid in bulk and in pharmaceutical formulation separately using different chromatographic condition which was optimized separately for ferrous ascorbate and folic acid (Table I). Therefore attempt was made to estimate ferrous ascorbate and folic acid by using two different mobile phases and sample preparation method. The mobile phase phosphate buffer pH 7- Methanol (98:2) was selected for ferrous ascorbate estimation. The buffer-methanol (88:12, v/v) was selected for folic acid estimation as per Indian pharmacopoeia [5]. The constant flow rate 1mL/min was maintained for both analysis. Detection wavelength 264 nm for ferrous ascorbate and 280 nm were selected for folic acid. Retention time was found to be 2.7 min for ferrous ascorbate and 6.8 min for and folic acid. VALIDATION PARAMETERS [10, 11]. System suitability System suitability parameters, such as number of theoretical plates, HETP, and peak tailing, were determined. The results obtained are shown in Table I the number of theoretical plates for ferrous ascorbate and folic acid was found 3219 and 2535 respectively with separate mobile phase. Linearity and range Ferrous ascorbate and folic acid follows a linearity of response between 10–50  µg/mL. Linearity study was performed separately by analyzing five different concentrations of ferrous ascorbate and folic acid. The Solution were diluted appropriately with mobile phase to obtain concentrations in the range of 10-50 ÃŽ ¼g/ml. All measurements were repeated three times for each concentration. Y = 23397x + 28729 is the equation for ferrous ascorbate with R2 value 0.999 Y = 188287x +150052 is the equation for folic acid with R2 value 0.999 Precision The repeatability was studied by multiple injections of a homogenous sample of 20  µg/mL of ferrous ascorbate and folic acid separately. The results of repeatability study of ferrous ascorbate and folic acid are as follows. The result of intra-day precision study, % RSD for ferrous ascorbate was found 1.31 and for folic acid was found to be 1.61. The result of Inter-day precision study, the % RSD for ferrous ascorbate was found 1.60 and for folic acid was found to be 1.54 respectively. The results of the precision study indicate that the method is reliable and reproducible, with a relative standard deviation less than 2.0%. Accuracy Recovery study was performed to validate the accuracy of the developed method. Recovery study was performed at 80%, 100% and 120 % level. The known amount of standard ferrous ascorbate was added to preanalyzed sample and subjected for HPLC analysis. Procedure for ferrous ascorbate Sample solution A quantity of tablet powder equivalent to 10 mg ferrous ascorbate (11.35 mg) was dissolved in 100 mL phosphate buffer, sonicated for 30 minutes. The solution was filtered. Standard stock solution of ferrous ascorbate (100  µg/mL) An accurately weighed quantity of about 10 mg ferrous ascorbate was dissolved in 100.0 mL of phosphate buffer pH 7. Working solution of ferrous ascorbate Three sets containing 10.0 ml volumetric flask were taken. To each set, 2 ml of sample solution was added. To the first set (80%) of three volumetric flasks, a quantity of about 1.6 mL of standard stock solution of ferrous ascorbate was added. To the second set (100%) of three volumetric flasks, a quantity of about 2.0 mL of standard stock solution ferrous ascorbate was added. To the third set (120%) of three volumetric flasks, a quantity of about 2.4 mL of standard stock solution of ferrous ascorbate was added. The volume was made up to the mark with mobile phase in all flasks. The sample and standard solution were analyzed as per optimized chromatographic conditions for ferrous ascorbate. Procedure for folic acid Sample solution of folic acid A quantity of tablet powder equivalent to 10 mg folic acid (5360 mg) was dissolved in 1mL of 2.86% of solution of ferrous sodium carbonate and volume was made with 100 mL buffer, sonicated for 30 minutes. The solution was filtered through whatman filter paper No.41. Standard stock solution of folic acid (100  µg/mL) Weighed accurately about 10 mg folic acid mixed with 0.5 ml 2.86% solution of sodium carbonate solution and diluted with 100 ml of mobile phase. Working solution Three sets containing 10.0 ml volumetric flask were taken. To each set, 2 ml of sample solution was added. To the first set (80%) of three volumetric flasks, a quantity of about 1.6 mL of standard stock solution of folic acid was added. To the second set (100 %) of three volumetric flasks, a quantity of about 2.0 mL of standard stock solution folic acid was added. To the third set (120 %) of three volumetric flasks, a quantity of about 2.4 mL of standard stock solution of folic acid was added. Then, the volume was made up to the mark with mobile phase in all flasks. The sample and standard solution were analyzed as per optimized chromatographic conditions given for folic acid. These results of accuracy are as summarized in Table no: II Determination of the limit of detection and quantitation (LOD and LOQ) The limit of detection and limit of quantitation is determined by using following formulae and result is given below. , Where SD = Standard deviation of response, S = Slope of linearity curve equation The result of LOD (ÃŽ ¼g/ml) of ferrous ascorbate and folic acid was found to be 0.259 and 0.213 respectively. The result of LOQ (ÃŽ ¼g/ml) of ferrous ascorbate and folic acid was found to be 0.784 and 0.645 respectively. Robustness As per ICH norms, small but deliberate variations, by altering the flow rate of the mobile phase, were made to check the method’s capacity to remain unaffected (method stability). The change was made in flow rate by altering flow rate 0.9 mL /min and 1.1 mL/min Results of analysis are summarized in Table no: III Tablet analysis Contents of ferrous ascorbate and folic acid found in the tablets by the proposed method are shown in Table VI the low RSD values indicate that the method is precise and accurate. Specificity study Specificity study was conducted for ferrous ascorbate and folic acid in presence of excipients present in tablet. Preparation of physical mixture for specificity study The average weight of 20 tablets was found to be 804 mg. Therefore, as per labelled claim, tablet formulation excipients in tablet were 75 mg. Mixture of drug and excipients {728  µg/mL ferrous ascorbate, 1.5  µg/mL folic acid and 75  µg/mL excipients in equal parts (like lactose monohydrate, microcrystalline cellulose, magnesium stearate, starch pregelatinised etc.)} was prepared. The solution was analyzed by optimized chromatographic conditions given for ferrous ascorbate and folic acid. The peak purity value of ferrous ascorbate and folic acid was found to be more than the input threshold value. It shows that the peak of ferrous ascorbate and folic acid was free from any impurity or co-elution in presence excipients present in tablet. The VU-spectrum of ferrous ascorbate and folic acid is as shown in Fig. 4 and Fig. 5 Also the peak purity spectrum of ferrous ascorbate and folic acid was shown in Fig. 6 and Fig. 7 Conclusion RP-HPLC method for estimation ferrous ascorbate and folic acid in bulk and in pharmaceutical formulation was successfully developed as per ICH guidelines. The method was found accurate, precise and sensetive hence it can be used for routine analysis by any analyst.

Sunday, October 13, 2019

Han and Roman Empires Essay -- History, Huan Tan

From the 2nd century BCE through the 1st century CE, both the Han and Roman empires were dealing with the production of advancement in technology. Since the empires were from separate time periods each empire had different attributes when it came to creating technology and what they built with their technology. In the Han Empire, technology had been a luxury part of their empire because it was essential to their wealth and productivity. In the Roman Empire, their thought on technology had been it is a necessity to build their empire and to conquer land wherever they saw weakness. Technologies in both empires were not only used as tools to fight in war and to build but in the Roman Empire they were used to collect mineral wealth in silver mines. As for the Han Empire they had used their technology for tilling soil to collect salt. In the Roman Empire, people had believed that technology was necessary to gain further control and they also thought it was informative for them, while in t he Han Empire it had been a way to show off their civilization. A Han government official felt that technology is such an important part of their empire for its new creations, that it should be maintained by other government officials and engineers. During 20 CE in (Doc 1) the Han government official had said â€Å"there should be one high official and one on duty with just enough workers to meet the need†. This clearly shows that as a government official he felt that in the best interest for technology and the people the government should have some control. As well as putting experienced workers to do the task of maintaining their technology and city as an over all to keep a presentable empire. So other empires will start to borrow and use there means o... ...ked at the use of there technology in different ways. Such as the Roman Empire used their technology to their advantage, by conquering different people to gain more control. As for the Han Empire had used their technology for improvements within there empire and they let other regions use there ideas which showed off there empire. But in some cases both empires had used technology to improve economic growth for trading, like roads or the water power blowing engine. Both of the empires have had different emperors that have ruled. During each empire they both were able to gain control and pass on tools to other regions. The Roman’s thought more of the tools as weapons and building supplies. As for the Han believed the tools to be a creation that had been invented by a person with a sharp mind, and the tools were a luxury for the empire because it made work easier.

Saturday, October 12, 2019

Children & schools Essay -- essays research papers

Fieldwork Paper Observation: For my observation program, I was placed in the Progressive School of Long Island, located in Merrick. I was assigned to work with Kindergartners under the supervision of teachers Jennifer Frank and Sangeeta Patel. It was explained to me that the students at this school learn at their own pace, and that is what separates them from public school children. They are usually ahead of children their age, however. For example, the Kindergartners I observed were learning from first grade math text books. The classroom was uniquely set up. There are no desks in the room, besides the teachers desk. Children sat at tables and chairs. Their books and supplies were kept in cubby's in the back of the room called, "Responsibility bins". For the most part, the teachers walked freely around the room instead of stationed at their desk. This is called an "open classroom". It was a style that was encouraged in the 1970's inside classrooms. There were two large wooden lofts inside the room. Children can climb ladders and sit on top of them. There was also an art table in the back corner of the room. The art table contained paper, markers, glue, crayons, scissors and glitter. Children were encouraged to be creative while in this area. There was also a computer area. The children are able to use them freely. The games on the computer are educational and were made fun for the students. Decorations were hung all over the walls as well. There were posters showing numbers and the alphabet, which the teachers and children go over each morning. There were also posters of shapes, animals and colors. In one corner there was a set of classroom rules for everyone to follow, including the teachers. Next to the rules was a "Superstar" chart. Each child has its own monthly chart. They are able to earn a star each day. However, if a child misbehaves, or breaks the rules, they lose their star for that day. For every eight stars a child earns, they get one big star on the "Superstar" chart. For every three stars they earn on that chart, they receive a token prize. This is considered token reinforcement. The charts are sent home with each child every month. On another wall wa... ...educational or social lives, however. Children who are in that business mature incredibly fast. Children need time to socialize and have fun. As for the child whose mother became ill with cancer, I would not know how to react to this situation with one of my students. I hope that the teachers understand and consider her situations before placing her in time out. I would want to be fair. However, I know that she would need to be punished if she misbehaved. On the other hand, I would want to be easier with her due to her family circumstances. Overall I enjoyed observing at the Progressive School. It was a completely different experience from any public school I had seen. I honestly feel that the notes I have taken and the times I experienced inside the classroom will help me through teaching when I have my own class. I like the styles of teaching that the teachers used. They acted more of the student's friends than an authoritative figure. I learned so many ways to react to different circumstances. I agree with most of the ways that the teachers handled everything. I hope to teach in this type of environment in the future.

Friday, October 11, 2019

Swot Analysis of Mercury Drug Store

Questions ON PROBLEM 1 a. Determine the depreciation associated with the new equipment, as well as the unused depreciation on the old equipment. b. Determine the cash inflows (after depreciation and taxes) associated with the new equipment. c. Determine the cash outflows associated with the equipment. Show each of the items that would appear in the T-account. Then show both the cash inflows and cash outflows in the T-account. d. Determine (1) the net present value, (2) the profitability index, (3) the internal rate of return, and (4) the payback period of the proposed project. DEPRECIATION USING MACRS TABLE (NEW EQUIPMENT) ST YR 75,000. 00 X 33. 33% = 24,997. 50 2ND Yr 75,000. 00 x 44. 45% = 33,3337. 50 3rd Yr. 75,000. 00 x 14. 81 % = 11,107. 50 4th yr 75,000. 00 x 7. 41 % = 5,557. 50 DEPRECIATION USING MACRS TABLE (NEW EQUIPMENT) 1ST YR 50,000. 00 X 33. 33% = 16,665 2ND Yr 50,000. 00 x 44. 45% = 22,225. 00 3rd Yr. 50,000. 00 x 14. 81 % = 7,405. 00 4th yr 50,000. 00 x 7. 41 % = 3,705 . 00 16,665. 00 + 22,225. 00 + 7,405. 00 = 46,295. 00 16,665. 00 + 22,225. 00 + 7,405. 00 = 46,295. 00 50,000. 00 – 46,495 = 3,705. 00 Unused Depreciation on old equipmentCASH INFLOWS/CASH OUTFLOWS FOR NEW EQUIPMENT 1ST YEAR TOTAL SAVINGS 30,000. 00 Less: Depreciation Expense 24,997. 50 Freight Expense 5,000. 00 Working Capital 3,000. 00 32,997. 50 Income before Tax ( 2,992. 500 ) VVVVVVVVVVVV 2nd YEAR TOTAL SAVINGS 30,000. 0 Less: Depreciation Expense 33,337. 50 Working Capital (30,000 x 12%) 3,600. 00 36,937. 50 Income before Tax ( 6,937. 50) Vvvvvvvvvvv 3rd YEAR TOTAL SAVINGS 30,000. 00 Less: Depreciation Expense 11,107. 50 Working Capital (30,000 x 12%) 3,600. 0 14,707. 50 Income before Tax 15,292. 50 Income Tax (15,292. 50 x 30%) 4,587. 50 NET INCOME 10,705. 00 VVVVVVVVV 4TH YEAR TOTAL SAVINGS 20,000. 0 Less: Depreciation Expense 5,557. 50 Working Capital (20,000 x 12%) 2,400. 00 7,957. 50 Income before Tax 12,042. 50 Income Tax (12,042. 50 x 30%) 3,612. 75 NET INC OME 8,429. 5 VVVVVVVVV C A S H FLOW _____________________________________ CASH IN : CASH OUT 30,000. 00 : 75,000. 00 30,000. 00 : 5,000. 00 30,000. 00 : 3,000. 00 20,000. 0 : 3,600. 00 : 3,600. 00 : 4,587. 50 : 3,612. 75 Totals 110,000. 00 : 98,400. 25 Vvvvvvvvvv vv vvv vvv NET PRESENT VALUE: P 1,500. 00 SINCE MACHINE IS FULLY DEPRECIATED PROFITABILITY INDEX/INTERNAL RATE OF RETURN 1ST YEAR – NONE ND YEAR – NONE 3RD YEAR – 10,705. 00 / 30,000. 00 = 36% 4TH YEAR – 8429. 75 / 20,000. 00 = 42% Payback period starts on the 3RD YEAR†¦.. QUESTIONS ON PROBLEM 2 a. Determine the depreciation associated with the new equipment, as well as the unused depreciation on the old equipment. b. Determine the cash inflows (after depreciation and taxes) associated with the new equipment. c. Determine the cash outflows associated with the equipment. Show each of the items that would appear in the T-account. Then show both the cash inflows and cash outflows in the T-a ccount. d.Determine (1) the net present value, (2) the profitability index, (3) the internal rate of return, and (4) the payback period of the proposed project. DEPRECIATION USING MACRS TABLE (NEW COMPUTER) 1ST YR 83,000. 00 X 20% = 16,600. 00 2ND Yr 83,000. 00 x 32% = 26,560. 00 3rd Yr. 83,000. 00 x 19. 20 % = 15,936. 00 4th yr 83,000. 00 x 11. 52 % = 9,561. 60 5TH YEAR 83,000. 00 X 11. 52% = 9,561. 60 6TH YEAR 83,000 X 5. 76% = 4,780. 80 TOTAL P 83,000. 00 DEPRECIATION USING MACRS TABLE (OLD COMPUTER) 1ST YR 97,000. 00 X 20% = 19,400. 00 2ND Yr 97,000. 00 x 32% = 31,040. 0 3rd Yr. 97,000. 00 x 19. 20 % = 18,624. 00 4th yr 97,000. 00 x 11. 52 % = 11,174. 40 5TH YEAR 97,000. 00 X 11. 52% = 11,174. 40 6TH YEAR 97,000 X 5. 76% = 5,587. 20 TOTAL P 97,000. 00 UNUSED DEPRECIATION OF OLD COMPUTER IS 5,587. 50 CASH INFLOWS/CASH OUTFLOWS FOR NEW EQUIPMENT 1ST YEAR TOTAL SAVINGS 20,000. 00 Less: Depreciation Expense 16,600 Electrical Wirings 2,300. 0 Working Capital 3,500. 00 22,400. 00 I ncome before Tax ( 2,400,00 ) VVVVVVVVVVVV 2nd YEAR TOTAL SAVINGS 20,000. 00 Less: Depreciation Expense 26,560. 0 Working Capital (20,000 x 14%) 2800. 00 29. 360. 50 Income before Tax ( 9,360. 50) Vvvvvvvvvvv 3RD YEAR TOTAL SAVINGS 20,000. 00 Less: Depreciation Expense 15,936. 00 Working Capital (20,000 x 14%) 2800. 00 18,736. 0 Income before Tax 1,264. 00 Income Tax (1,264. 00 x 35%) 442. 40 NET INCOME 821. 60 VVVVVVVV 4thYEAR TOTAL SAVINGS 20,000. 00 Less: Depreciation Expense 9,561. 0 Working Capital (20,000 x 14%) 2800. 00 12,361. 60 Income before Tax 7,638. 40 Income Tax (7638. 40 x 35%) 2,673. 44 NET INCOME 4,964. 96 VVVVVVVV thYEAR TOTAL SAVINGS 20,000. 00 Less: Depreciation Expense 9,561. 60 Working Capital (20,000 x 14%) 2800. 00 12,361. 60 Income before Tax 7,638. 40 Income Tax (7638. 40 x 35%) 2,673. 44 4,964. 96 vvvvvvvvv thYEAR TOTAL SAVINGS 20,000. 00 Less: Depreciation Expense 4,780. 80 Working Capital (20,000 x 14%) 2800. 00 7,580. 80 Income before Tax 1 2,419. 20 Income Tax (12419. 20x 35%) 4,346. 72 NET INCOME 8,072. 48 VvvvvvvvC A S H FLOW _____________________________________ CASH IN : CASH OUT 20,000. 00 : 83,000. 00 20,000. 00 : 2,300. 00 20,000. 00 : 3,500. 00 20,000. 00 : 2,800. 00 20,000. 0 : 2,800. 00 20,000. 00 : 442. 40 : 2,800. 00 : 2,673. 44 : 2,800. 00 : 2,673. 44 : 2,800. 00 : 4,346. 2 Totals 120,000. 00 : 112,936. 00 Vvvvvvvvvv vv vvv vvv NET PRESENT VALUE: P 4,500. 00 SINCE MACHINE IS FULLY DEPRECIATED PROFITABILITY INDEX/INTERNAL RATE OF RETURN 1ST YEAR – NONE 2ND YEAR – NONE 3RD YEAR – 821. 60 / 20,000. 00 = 4% 4TH YEAR – 4964. 96 / 20,000 = 25% 5TH YEAR – 4964. 96 / 20,000 = 25% 6TH YEAR – 8072. 48 / 20,000 = 40% Payback period starts on the 3RD YEAR†¦.. Enmar (NICO) P. Matuguinas BSBA_Marketing Management 3rd

Thursday, October 10, 2019

Ethnic Relations Essay

ETHNIC RELATIONS PAPER â€Å"We don’t want you here anymore white principal,† (Roberts 2) such misanthropical acts and slanders have been committed against thousands of people, almost every single day, here in the U. S. In fact, there have been many volatile arguments on the constitutional rights of ethnicity. Paul Craig Roberts believes that mass immigration will endanger American society. On the other side of the story is Professor Lipsitz, who believes that we must overcome racial and ethnic boundaries despite differences. Ethnicity has an immense and immeasurable influence on mass immigration, racial and ethnic boundaries, but all this must be condoned when it comes down to ethnic relations. Ethnicity has a significant impact on mass immigration. â€Å"One can make a replica of the joys of traveling and sight-seeing by just walking down neighborhood streets of D. C. Beltway† (Roberts 2). Immigration policies have made considerable changes to the makeup of U. S. residents. Around the years of 1965 the democrats changed immigration laws in hopes that the Asian and Hispanic voters would take part in a ballot in favor of the democrats. This ultimately led to a chain reaction. With this new policy taking place, native-born citizens were becoming â€Å"ethnically cleansed† (Roberts 2). Many of us may view immigrants as contributors to the diverse â€Å"melting pot†, but the melting pot is out of the question when countless new immigrants have higher statuses than those of native-born citizens! The U. S. keeps taking 1. 2 million immigrants annually, but keep in mind that most of the immigrants that enter, are coming in illegally. In this situation, homogeneous culture has ultimately become the victim. Recently a federal judge claimed that out of one hundred new citizens, there was a bare minimum of five true Europeans (Roberts 1). While Robert was still a child and growing, he and many northerners had the greatest respect towards General Robert E. Lee, but a while ago El-Amin, an immigrant, compared General Robert E. Lee to Hitler and had a mural of him removed (Roberts 3). Will the lack of good-will toward the American culture mean that portraits of President George Washington will be removed too? If the accumulation of immigrants can lead to the final end to the American culture, we must tamper with this topic, once more (Roberts 3). Areas by the ocean, merchants sell live crabs, crabs whose heart is still beating and whose brain is still functioning. These merchants display these animals in open barrels. The crabs always try to escape, but no matter what they can’t. As soon as one crab fails, others always still try. When we try to evade sexism, and racism, we usually discover ourselves in a crab’s shoe. We may try as hard as we want, but we will be pulled in the never ending cycle of despair (Lipsitz 1). Many people work to stop such misanthropical crimes. Professor Lipsitz, a teacher at University of California in San Diego, who believes that we must step up and over-look racial minorities, so that we may create a better society. All racialized groups suffer from environmental racism, cancer, lead poisoning, and childhood malnutrition. Many of these people also suffer from unemployment in Asia, Mexico, and Central America. Under these conditions, professor Lipsitz believes we must form inter-ethnic anti-racism as a tactical essential. Alliances across racial boundaries offer some obvious advantages, they produce strength in numbers, and they are more likely to help towards the future. â€Å"Angela Davis points to workers centers like Asian Immigrant Women Advocates, and lives but not just, class, racial, or gender identities. Such centers also protest against domestic violence, legal advice, and divorce† (Lipsitz 2). Because there is no possible way to improve Asian American immigrant workers and because entrepreneurs are often part of the problem, these efforts will automatically lead to inter-ethnic alliances. Inter-ethnic anti-racism enables many aggrieved groups to focus on oppression, and may show that racialized groups are not just at a disadvantage but are being taken advantage of. Inter-ethnic anti-racism is one way we can see the world as another perspective, rather than our false interpretations. The years 2000-2004 have been a critical moment for everyone, of every cultural belonging. In 2001, Al Qaeda launched a sky attack and crashed a plane on the Twin Towers, killing hundreds of innocent people. Soon, the government started to test people, and determine if they work for Al Qaeda. More than half the time, these government officials deport these immigrants due to racism, or fear, and these deportees became the crabs in the barrel. These misanthropical acts have occurred everywhere, not only in the United States of America. Sri Lanka’s ethnic relations are characterized by periodic disharmony. Since independence, estranged relations between the Sinhalese and the Tamils have continued in the political arena. Intensifying grievances of the latter group against the Sinhalese-dominated governments culminated in the late 1970s in a demand by the Tamil United Liberation Front, the main political party of that community, for an independent Tamil state comprising the northern and eastern provinces. This demand grew increasingly militant and eventually evolved into a separatist war featured by acts of terrorism. The violence to which the Tamils living in Sinhalese-majority areas were subjected in 1983 contributed to this escalation of the conflict. The secessionist demand itself has met with resistance from the other ethnic groups. As long as people have a jealous attitude or behavior, than this ethnic issue could reach out of hand. Literature writer Alan Paton wrote a book called, â€Å"Cry, the Beloved Country†. This book is about a story of Stephen Kumalo and his son Absalom set against the background of a land and people driven by racial injustice. â€Å"Because the white man has power, we too want power† (Paton 70). As long as people have this mentality, injustice will throb in each and every person, like a beating heart. Ethnicity varies from person to person. One may be racist towards a group, but no matter the condition anything of this matter must be condoned. When we forget our differences and unite, nothing can stop us from achieving desirable goals. Our world is an imperfect place, and one could throw bricks and stones in many different directions, as even towards a group of people. There are those who believe immigrants consist entirely of destruction, but the problem is that there is no possible way to assume each and every type of ethnic issues that man can devise. There is a truth to the statement that any variable affects another. If you look determinedly enough, you will find that any variable affects the behavior to something that is being examined. One must be able to skim over what is important and what is not relevant to the problem, in this case ethnic relations. Ethnicity should be condoned when it creates a problem or a disturbance in any matter, important or minor.

Wednesday, October 9, 2019

The Rubber Processing Industry in Ghana

Chapter ONE1.0 Introduction1.1 BACKGROUND OF THE STUDYNatural gum elastic is an elastomer ( an elastic hydrocarbon polymer ) that was originally derived from latex, a milky colloid produced by some workss. ( Wiley,2002 ) . Wiley farther provinces that natural gum elastic is used extensively in many applications andproducts, as is man-made gum elastic. Recent research has found that the economic impact of the industrial processing of gum elastic had at the clip of find is, besides an industry that provides occupations and returns on nest eggs, and besides contributed a batch to economic development ( Oluwalana et al 2007 ) . Ghana has non merely achieved sustainable growing and important poorness decrease in the recent old ages, province and establishment edifice has made rapid advancement in the same period. Ghana has become a stable democratic province as demonstrated in a peaceable passage of power in two back-to-back free and just elections in 2000 and 2008. Administration indexs have been steadily bettering over the past old ages and in 2007, Ghana ranked in front of regional norms of Asia, Latin America and Africa in most of import administration indexs, including authorities effectivity, regulative quality and control of corruptness ( Kaufmann et al. 2008 ) . The state is ranked among the top 10 African states in footings of freedom of the imperativeness and academic freedom ( Freedom House, 2008 ) . Industrial development has been recognized as one of the surest agencies of guaranting higher and sustained growing rates. Hence African states including Ghana pursued import permutation industrialization in the sixtiess and 1970s. The principle was to travel African economic systems from its agricultural province to modern industrialised economic systems as has been the instance of the East and south-east Asiatic economic systems. Consequently, policies to advance import permutation industrialization were pursued and this led to the constitution of light ind ustries to bring forth goods locally and run behind duty barriers. Like many African states, Ghana’s industrial scheme was meant to cut down economic dependance ; hence, fabricating industries were established to bring forth points that were antecedently imported. Ghana became a success narrative in Africa in the recent old ages. The growing and poorness decrease scheme volume 2 provinces that, after more than 20 old ages of steady economic growing and important poorness decrease, Ghana is taking to go a in-between income state in following 10 old ages. Result of transmutation in many Asiatic states is frequently characterized by a declined portion of agribusiness in GDP and progressively of import function of fabrication in taking growing in the transmutation procedure ( GPRS,2009 ) . Industrialization has enjoyed important good will and virtues of history as the impeling force in the planetary economic sciences of national development. Technology underlines industrializatio n and the appropriate blend of the two provides the technology substructure for growing and development. Ghana has made important efforts at industrialization, particularly in the immediate post-independence epoch through definite programs. The nucleus scheme of the GPRS is to prosecute industrial development through the private sector as the footing of wealth creative activity, growing and poorness decrease ( GPRS, 2009 ) .1.2 PROBLEM STATEMENTGhana’s economic system has displayed less transmutation than might be expected for a state that has late achieved middle-income position harmonizing to National Development Planning Commission ( NDPC, 2010 ) . The function that transmutation dramas in the class of development is good understood by both development economic experts and policymakers in the underdeveloped universe. NDPC ( 2010 ) argues further that, transmutation which is a procedure in which labour moves from traditional activities in agribusiness and other primary sect ors to modern industry and besides a procedure in which population moves to urban Numberss, making chances for the development of industrial activities and improved public assistance. In Ghana, a important per centum of the working population is employed by the informal sector, The Ministry of Trade and industry ( MTI ) ( 2000 ) cited that, little houses can more propel growing in the economic system than big one time due to their figure and niches they occupy in the national economic system. In the rural economic development, little graduated table industries and endeavors play a cardinal function in bring forthing income for running of households and financing most activities in the rural countries of the state ( MTI, 2002 ) . With this great impact and part to the economic development of the state, these little graduated table industries are weighed down with a batch of jobs ( Ankomah, 2012 ) . Ankomah in his research further stated that, most of these industries barely grow in t he rural economic system to go medium and big graduated table. They still faces challenges such as hapless working status, low engineering, low substructure installations, unequal web, hapless distribution system, low quality merchandise and hapless regulative systems ( MTI, 2002 ) . They face difficult competition from big graduated table industries in the formal sector in marketing their merchandise. Ghana’s Medium Term Development Policy Framework provinces in NDPC ( 2010 ) that, the midterm development program in Ghana is to â€Å"lay the foundation for the structural transmutation of the economic system within the decennary stoping 2020, through industrialisation, particularly fabricating, based on modernised agribusiness, industries and sustainable development of Ghana’s natural resources, peculiarly minerals, oil and gas† ( NDPC 2010 ) . It is against this background that the research seeks to supply adaptable agencies to advance the gum elastic industry for economic development through architectural inventions and progress substructure installations.1.3 AimThe research objectives seek to ; 1. Measure the gum elastic processing industry in Ghana and place the design considerations in puting up a modern gum elastic processing industry in Apemanyim. 2. Propose a gum elastic processing industry in the territory capital to act upon the socio-economic development and to make employment in the territory capital.1.4 RESEARCH QUESTIONSThe undermentioned research inquiries were used to accomplish the aims of the survey. These include ;What is the current province of the gum elastic industry?What architectural design intercessions can be disposed of in response to the demands of the gum elastic industry in Ghana?1.5 ScopeThe range of this research is geared towards the processing of natural gum elastic, and how the industry can be advanced in production engineering and substructure to farther procedure the gum elastic into concluding merchandises and besides to act upon the socio-economic development in the territory capital. It besides focuses on the design principles to setup a reputable gum elastic processing industry. This survey will look out for the needed infinites, machines or equipment and criterions for the constitution of a g um elastic processing industry. A item certification and analysis for locating a gum elastic mill will besides be amalgamated into this thesis as an experimental or presentation undertaking being a foreshadow of how executable the country’s programs of work outing her economic jobs will be best addressed.1.6 JustificationThere is an addition in the government’s attempt to accomplish economic growing and poorness decrease in rural and urban countries. Harmonizing to Ghana statistical service ( GSS ) , ( 2000 ) , In their life criterion study, it indicate that approximately 69 % of the Ghanese population is employed in the micro and little endeavor sector with a important figure of them located in the rural countries. The Ministry of trade and industry ( MTI ) ( 2002 ) cited in the ( ADTF ) diary that, the authorities of Ghana has policies for micro and little endeavor. The end of this policy is to make a contributing environment to turn and ease the development of a vib rant, productive and competitory micro and little endeavors sector in the state. The authorities seeks to advance dynamic enterprise civilization for invention, promote employment growing within the informal sector and develop micro and little endeavor to function as a agency to set up linkages between the formal and informal sectors of the economic system. Besides the policy province to better the engineering based merchandise quality and productiveness of the micro and little endeavor sector and upgrade the application of autochthonal engineerings. Rubber processing is concentrated at Apemanyim as a consequence of the presence of natural stuffs. The GREL processing works is the chief industry into the processing of natural gum elastic in the territory capital. An interview conducted at GREL identified that, 120 people are employed with a production capacity of five metric tons per hr. With deficiency of substructure development and engineering, this gum elastic industry is unable to farther procedure the gum elastic into finish goods therefore its inability to make more employment for the young person and more over to contend the urban market with their merchandise. The part of GREL in the economic systems of the Western, Central and parts of Ashanti parts is tremendous as it presently provides employment for over 6,000 husbandmans through its Rubber Out-grower Scheme. There would be more value added to the gum elastic if it is farther processed into tyres before it is exported to assorted states.1.7 RestrictionThe major restriction encountered was the trouble of acquiring some critical information with regard to the inaccessibility of bing mills to be used as local instance surveies and equipment as proficient surveies which are in conformity with gum elastic industry installations. The lone mill available within the state is the gum elastic mill located at Apemanim. However, this mill does non farther procedure the gum elastic into finished goods.1.8 ORGAN ISATION OF THE STUDYThe survey has been organised under five chief chapters. Chapter One focuses on the general debut to the survey and defines the research job, aims, range and justification. The 2nd chapter reviews literature on the construct and economic sciences of gum elastic production. Chapter Three covers the profile of the survey Region and Districts every bit good as the methodological analysis that has been employed to transport out the survey. The 4th chapter nowadayss an in-depth analysis and presentation of informations. The fifth and concluding chapter covers the major findings and policy deductions of the survey, recommendations and decision. 1.9 Summary The chapter has presented an overview of the whole survey with general issues facing the gum elastic industry. The following chapters will hence, present a critical reappraisal of the organic structure of literature related to the processing of gum elastic.

Tuesday, October 8, 2019

Forecast Presentations Coursework Example | Topics and Well Written Essays - 250 words

Forecast Presentations - Coursework Example There is more damage in standing hesitant or unsure than giving no presentation at all. If I face a situation where I am unsure of the sales forecasts I will still stand confident and vibrant. I will not give any indication of anxiety that is probably going on behind the curtains. I will try to justify whatever amount of certainty I have in my research and projection. The conscience can be a problem in such times. I can handle a situation where I do not have confidence in an answer in more than one way. If I am standing at the stage with the team, I can simply refer one of my team members to respond. I can justify this move by saying that that particular team member has more expertise in that matter than me. If I am standing alone I will stick with the guidelines presented in my readings; I will stand confident in front of my audience. If I’m unsure of an answer it could be because of my emotional state at that point. Confidence keeps the speaker motivated to continue speaking (O’Rourke, 2008). If I choke and reveal that I don’t have full faith in my answer the audience notice this immediately. They will also start doubting my presentational integrity before that particular question. The same question will also boost my confidence in my abilities. Self-confidence should be valued over comments (questions) that are destructive (Booher, 2011). The speaker projects an aura of confidence. The audiences listen to the speaker because this charisma pulls them towards the presenter. The physical presence itself is influenced by self-confidence (Koneru, 2008). I simply cannot compromise on the speaker’s respect that a presenter requires to be