The backNo change in Long-Term Capital Gains: While Sensex

The Budget for 2018-19 will mark the beginning of a new public accounting process in India. This Moneycontrol Insight18 podcast explains why the exercise is different from previous ones.Finance Minister Arun Jaitley will present the current NDA government’s fifth and arguably his toughest Budget yet as he seeks to address agriculture distress, create jobs and boost growth while at the same time stick to fiscal prudence. Stay clued into key Budget announcements that will impact businesses, markets and you dear readers.With only about an hour to go for FM Jaitley to take centre stage, here’s a quick recap of 5 things that will be most closely watched during his speech.  Reintroduction of Standard Deduction: Abolished in 2006-07, there have been suggestions from multiple quarters about reintroducing standard deduction. It is part of income that is deducted from taxable income for purpose of income tax calculation without the need for proof. Finance Minister can help millions of salaried class by bringing this backNo change in Long-Term Capital Gains: While Sensex and Nifty have been on a roll recently, they could be spooked by long-term capital gains tax re-introduced, especially when Securities Transaction Taxes are already paidHigher 80C limits: Investments under 80C is one of the most used tax savings instruments used by salaried class (investments into ELSS, 5-year Fixed Deposits, Public Provident Fund, et al ); the government could help put some money in the pocket of the middle class by perhaps increasing the limit to RS. 2-2.5 lakhs from the current Rs. 1.5 lakhs; it will also help in inculcating savings habit in millennials coming into workforceIncrease in Section 80D deduction and Medical bills reimbursement limits: With burgeoning healthcare costs, especially in private sector, flexibility and higher limits for tax benefits and deductions on medical insurance and other expenses would not leave families desolate if an unplanned medical emergency occursExemptions for skill building: A large section of our IT workforce is under stress as their skills are  running the risk of getting redundant; they need to up-skill and thus, tax breaks on amounts spent on education (not just education loans) can alleviate the stress from lower pay hikes or risk of pink slips; encouraging re-skilling of labor also is an investment in future by the government which could otherwise need to battle with increase in unemployment

Additional The National Self-Harm Registry of Ireland compiles an

Additional Information found during
Research

Self-Harming

Our patient
had visible evidence of previous intentional self-harming with the scars on her
abdomen. She was also causing self-harm through her lifestyle of alcoholism and
addiction to pain medication.

Self-Harming,
also known as non-suicidal self-injury or is the act of deliberately harming
one’s own body. Most common types of self-harm include cuts and burns. It is
not seen as attempted suicide, but an unhealthy way of dealing with different
pains, emotions or frustrations. (Mayo Clinic Staff, 2017)

Injuries are
not usually life threatening, as that is not the intention of the patient,
however if left untreated they can become more serious and possibly fatal.
Patients may not always seek medical attention because of the shame or guilt
felt afterwards. (Mayo Clinic Staff, 2017)

Risk factors
for self-harm include Life Issues, Mental Health Issues and Excessive Alcohol
or drug use (Mayo Clinic Staff, 2017).

 

Self-Harm in Ireland

The National
Self-Harm Registry of Ireland compiles an Annual Report. This report is
compiled at the request of the National Suicide Research Foundation (NSRF) and
is used to monitor the incidence and repetition of intentional self-harm cases
presented the country’s Emergency Departments for the year.

Around 67%
of all incidents of self-harm presented to hospitals in Ireland in 2016
involved an overdose of medication. Paracetamol-containing medications,
antidepressants and mood stabilisers were mostly involved. It was a method more
commonly used in women than men, being in 72% of all Female cases (Griffin,
2017).

On route to
the Emergency Department with our patient, her sister informed us that our
patient often took excessive amounts of prescribed medications such as Tramadol
and Valium. She attended her local Medical practice a couple of times a week
looking for prescriptions. She complained of having abdominal pain from
Gallstones. She frequently changed her GP, when one would refuse to prescribe
certain medications that she felt she needed.

Her sister
told us that lately she has been calling the local “after hours” GP service
“Now Doc” complaining of severe abdominal pain because she finds it easier
getting medication from there. This is because the doctor on call is generally
not from the area and is unaware of her full history.

 

Effects of Location and Age on
Self-Harming

The
statistics show that 62 females within our patient’s age group (35-44 years)
presented to Letterkenny University Hospital in 2016 with intentional
self-harm. This was almost double the number of presentations of every other
age group and significantly higher than the 38 Male presentations aged (35-44
years) (Griffin, 2017). This would indicate
that Females within our patient’s age group in Donegal are a much higher risk
factor for self-harming.

Looking at
the national figures, Donegal is ranked in the middle when it comes to
instances of self-harm among Females, sitting at the average European age
standardised rate of 230 per 100,000. Cities such as Limerick, Dublin and Cork
have almost double this figure (Griffin, 2017).

 

Alcoholism among Women in Ireland

Traditionally
in the misuse of Alcohol and drugs has mainly been associated with men. However
in recent times, women have caught up with them. This was discovered from global
research carried out by the National Drug and Alcohol Research Centre of the
University of New South Wales, Australia that looked at the consumption habits
of 4 million people. They put the increase of women’s drinking down to target
marketing, the availability of low cost wine and beer in Supermarkets and poor
drinking cultures (Sarah Boseley, 2016).

One in 4
Irish Women experience harm due to their own alcohol abuse (Mongan, 2013). Women are more
likely than men to suffer adverse effects on their physical health as result of
alcohol and drug misuse. Up to 12% of all Breast Cancer diagnoses in Ireland
are associated with alcohol consumption. Drinking one alcoholic drink a day has
a 9% increase in the risk of developing breast cancer, while having 3-6 drinks
a day increases the risk by 41%. (Alcohol Ireland Staff, 2017). Women can also
develop liver diseases such as Cirrhosis and Hepatitis in a shorter period of
time at lower levels of alcohol intake. (Womens Health Council Ireland,
2008)

 

 

 

Effects of Alcoholism on families

Alcoholism
can have a severe impact on a family unit. It is known as a family disease
because of the disruption it causes to family life and its harmful effects that
can last a lifetime (Heffner,
2003). Our patient was previously in a long term relationship and had a
daughter to her partner. This relationship has since broken up and she rarely
sees her child.

 

Children who
live with a father and/or mother who is an alcoholic are known to experience
effects that include:

Low
self-esteemFeelings
of Guilt and despairLoneliness
and fear of abandonmentChronic
DepressionHigh
Levels of Anxiety and Stress

Children
have these traits, as they believe their parents’ drinking is their fault. As
they get older, they tend to find it more difficult to make friends and
establish relationships. Through the effects they experience, they feel different
than their peers and can carry this image of themselves throughout their lives.
Children in alcoholic families are also more susceptible to neglect and child
abuse (Heffner, 2003).
Alcoholism also has poor affect
amongst spouses/partners of Alcoholics (Parsons, 2003)..

Our patient
is back living at home with her father. She has three elder siblings. Her
sister who travelled to the hospital with us said that they have all but given
up on her. She told me that over the years, they have exhausted every avenue
trying their best to support her and get help for her, but our patient was not
willing to change her habits long term and help herself.

Our
patient’s sister said that her alcoholism and reckless lifestyle really
affected their mother who passed away earlier in the year as she was always
worrying about her youngest child. I got the impression that there was a bit of
resentment towards our patient for that.

 

Impact of Alcohol on the Health Service

Around €1.5
Billion is spent on alcohol related in-patient hospital stays in Ireland each
year. This is around 10% of the total HSE budget. These costs don’t include GP
visits, psychiatric visits and alcohol treatment services. In 2013 this equated
to 160,211 bed days; 3.6% of all bed stays that year (Health
Service Executive, 2015).

 

Services Available to People with
Addiction issues

Local HSE
offices provide addiction services funded by the Department of Health. In recent
years, there are also an increasing number of private organisations offering
help to those trying to combat the effects of addiction.

Treatments
for addiction differ and can be given in a residential or non-residential
setting. It depends on the patient’s circumstances and personal preferences (Citizens Information, 2016).

Non-
residential treatments include:

Addiction
Counselling- begins with assessment, and information on treatment services.
Patients are then advised on the best type of counselling to suit them (group
or individual counselling). Detoxification-
Removing the physical craving for alcohol with prescribed anti-anxiety drugs.
Detoxification does not deal with the psychological factors of addiction; this
must be done through counsellingMedication-
Prescribed medication can be used in the initial stages of treatment. This is
known as pharmacotherapy; they are used to counter the neurobehavioral
mechanisms that initiate and maintain alcohol use (Dr. Robert M.
Swift, 2016).Residential
Programmes- used to take the patient away from their usual environment, ween
them away from their addiction and begin therapy.Group
Support- Group meetings, such as Alcoholics Anonymous take place weekly in most
towns around the country. They are generally free of charge (Citizens
Information, 2016)

Our
patient’s sister told us that with her family’s support, she used all addiction
services available to her over the years both public and private. Some worked
for a while, but none helped her get over her issues on a long term basis.

 

 

 

 

 

 

 

 

Conclusion

Our patient previously
lived a normal life. She had travelled the world and lived in Australia for a
number of years. After moving home 10 years ago, she began to suffer from addiction
problems and depression. She was in a relationship and had a young daughter.

In the past
couple of years her addiction to alcohol and medications has worsened and her
mental health has deteriorated. She is no longer in a relationship and rarely
sees her daughter, who lives with her ex-partner. She has been unemployed for
the past number of years and now lives at home with her elderly father, in what
appeared to be poor conditions.

Our patient
has three older siblings that have tried to support her and help her with her
difficulties, but feel it’s a waste of time as the patient isn’t willing to
help herself. They feel that they have exhausted all avenues. They have busy
lives and families of their own. Her mother passed away a couple of months
previously and her situation appears to have worsened since then.

The fact
that our patient is estranged from her partner and rarely sees her child most
likely contributes to her poor mental state; causing feelings of guilt, regret,
low self-esteem, hopelessness and other depressive traits. This in turn makes
her drink more and abuse medications, causing a vicious circle.

On follow up
in the Emergency Department I was informed that the patient was treated for
alcohol poisoning, but she discharged herself later that evening. Our patient
is a young woman with a lot to live for. However without a change in her
lifestyle and the will to help herself, I fear an ominous outcome for her.

 

 

 

 

 

 

 

 

 

 

References

Alcohol Ireland Staff, 2017. Alcohol Facts. Online

Available at: http://alcoholireland.ie/facts/women-and-alcohol/
Accessed 17 01 2018.

Citizens
Information, 2016. Alcohol addiction treatment services. Online
Available at: http://www.citizensinformation.ie/en/health/health_services/alcohol_and_drug_treatment_services/alcohol_addiction_services.html
Accessed 20 01 2018.

Dr. Robert M.
Swift, D. E. R. A., 2016. Pharmacotherapy for Alcohol Use Disorder: Current
and Emerging Therapies. Online
Available at: https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4790835/
Accessed 20 01 2018.

Griffin, E. D.
C. A. E. C. P. W. E. a. P. I., 2017. National Self-Harm Registry Ireland
Annual Report 2016, Cork: Griffin, E, Dillon, CB, Arensman, E, Corcoran, P,
Williamson, E and Perry, IJ (.

Health Service
Executive, 2015. HSE Policy on Public Health Information Initiatives related
to Alcohol. Online
Available at: http://www.hse.ie/eng/services/publications/topics/alcohol/HSE-Alcohol-Partnership-Policy.pdf
Accessed 18 01 2018.

Heffner, D. C.
L., 2003. Alcoholism and Its Effect on the Family. Online
Available at: http://allpsych.com/journal/alcoholism/
Accessed 18 01 2018.

Mayo Clinic
Staff, 2017. Self Injury / Cutting. Online
Available at: https://www.mayoclinic.org/diseases-conditions/self-injury/symptoms-causes/syc-20350950
Accessed 17 01 2018.

Mongan, J. L.
&. D., 2013. Alcohol Consumption in Ireland 2013. Online
Available at: http://alcoholireland.ie/download/reports/how_much_do_we_drink/Alcohol_Consumption_in_Ireland_2013_web_version.pdf
Accessed 18 01 2018.

Nutrients
Review.com, 2016. Alcohol and Body Temperature. Online
Available at: http://www.nutrientsreview.com/alcohol/body-temperature-hypothermia-hyperthermia.html
Accessed 17 01 2018.

Parsons, T.,
2003. Alcoholism and Its Effect on the Family. Online
Available at: https://allpsych.com/journal/alcoholism/
Accessed 20 01 2018.

PHECC, 2014. Pre
Hospital Emergency Care Council. Online
Available at: http://www.phecit.ie/Images/PHECC/Clinical%20resources/STN001%20EMS%20Priority%20Dispatch%20Standard%20V4.pdf
Accessed 20 October 2017.

PHECC, 2017. Clinical
Practice Guidelines. 6th-2017 ed. Naas: Pre-Hospital Emergency Care
Council.

Sarah Boseley,
L. C., 2016. Women drinking as much alcohol as men, study finds. Online

Available at: https://www.irishtimes.com/life-and-style/health-family/women-drinking-as-much-alcohol-as-men-study-finds-1.2842481
Accessed 19 01 2018.

Womens Health
Council Ireland, 2008. Women & Substance misuse in Ireland. Online

Available at: http://www.drugs.ie/resourcesfiles/research/2009/womenSubstanceOverview.pdf
Accessed 18 01 2018.

The of feel a trust when dealing with horatio.

The Dynamics of the relationship between Hamlet, and Horatio.  Horatio is the only person in the play that Hamlet trusts.  Horatio is one of the two people who know for certain that Hamlet’s madness is an act.  Horatio is the only friend/family Hamlet has. Horatio is the only one caring for him, taking care of him, making sure he is good, and okay.  Horatio never really shows that he needs Hamlet.  Horatio is of a lower class than Hamlet, he’s a servant, he serves Hamlet with respect but is also his friend, and he loyal to Hamlet, and talks to him about his problems.  Hamlet is slowly slipping into madness, he’s angry because of the death of his dad and now he turns around his uncle is now becoming his step dad in a matter of days.  He really doesn’t trust anybody but can sort of feel a trust when dealing with horatio.  He told horatio about the ghost that looks like his dad.  While Hamlet is seeing this Horatio is talking to him about what to, and what not to do.  Hamlet is paranoid and thinks someone is going after him because he’s trying to find out how exactly his dad died.When Hamlet, and Horatio talks he is not afraid to speak his mind when both of them are having a discussion.  When Hamlet meets the ghost for the first time, Horatio makes tells him that Hamlet’s choice to follow the ghost in hopes of learning the reason why it appeared in the first place.  He is honest and straight up in his arguments and seems worried that Hamlet might be tempted to lose his reason and be drawn into madness.  When Hamlet follows the ghost anyway, learns that King Hamlet was poisoned, and is sworn to avenge his death, Horatio allows himself to be sworn to silence and keep Hamlet’s secret. Horatio is not only an honest, but a loyal friend, and the secret of Hamlet’s father’s ghost is the first of many secrets that Horatio will keep for Hamlet.  Even though they are friends Horatio wants to be the man that Hamlet is.  Hamlet means alot to Horatio that he would be willing to anything, and to sacrifice anything so that he can survive.  Even though he’s a servant he will still protect Hamlet and he would rather kill himself, then to live on after Hamlet.  While they are together they laugh, and joke with each other why? Because they consider themselves as family and it? the family he has now.  At the end of the day Hamlet, and Horatio enjoys each other friendship, company, and when they?e together because they like to joke and have fun.  When It? time to get serious they will get serious and they will be with each other and watching out making sure nothing happens.  This is the relationship between Hamlet & Horatio.

Glycosylation Golgi complex, whereby mannosidase-1 is in the cis-Golgi,

Glycosylation is the most common post-translational modification of proteins. This involves a glycosyl donor (usually a carbohydrate) binding to the hydroxyl or another functional group on a second molecule. The regulation of the glycoprotein’s specificity, solubility and secretion is dependent on the glycosylation mechanism (Stanley P, 2011). Glycosylation can be split into N- and O-linked. These two versions differ in the type of atom that oligosaccharides attach to. For N-linked glycosylation, the oligosaccharide attaches to nitrogen atom of the asparagine’s side chain whereas it attaches to oxygen atom on the side chain or serine/threonine for O-linked. Both processes commence in the endoplasmic reticulum (ER) and ends in the Golgi apparatus (Alberts et al, 2014).  Enzymes located in the Golgi complex determines the type of glycan to be manufactured. These enzymes are concentrated in specific areas of the Golgi complex, whereby mannosidase-1 is in the cis-Golgi, GlcNAc transferase is in the medial-Golgi, while glycosyltransferase and sialyltransferase are in the trans-Golgi. The localization of Golgi enzymes directs the order of action and highlights the specificity of the enzyme to a substrate as the protein moves through the Golgi complex (Baum J, 2017).   In N-linked glycosylation, the N-glycan first undergoes trimming in the ER, which involves glycosidase removing three glucose molecules and mannosidase removing a specific mannose from the structure. This exposes a signal for protein translocation from the ER to cis-Golgi via a COPII-coated transport vesicle (Alberts et al, 2014) with a chaperone protein ensuring only properly assembled and folded proteins can leave (Kelleher and Gilmore, 2006).  Upon arrival at the cis-Golgi, mannosidase I removes three mannose residues, Nacetylglucosamine is added by N-acetylglucosamine transferase I (Stanley et al, 2009), and another two mannoses are removed by mannosidase II. This creates a common core region where the bond between N-acetylglucosamines becomes resistant to attack by endoglycosidase. When the protein crosses the medial-Golgi, it acts as a substrate for the three different glycosyltransferases to add N-acetylglucosamines, galactoses and sialic acids/ Nacetylneuraminic acid (NANA) and fucose sequentially, forming a branched oligosaccharide chains using sugar moieties from a sugar nucleotide (Alberts et al, 2014). As the protein reaches the trans-Golgi, glycosyltransferases and glycosidase catalyzes further addition and removal of sugar residues of the protein. Glycosyltransferase is responsible for the addition of sugar residues to the core glycan structure, while N-acetylglucosamine is usually added first before other additional sugars. The carbohydrates and tyrosines also undergo sulfation (Stanley P, 2011). For O-linked glycosylation, there is no agreed sequence for the process due to the O-linked process having several transferases that can attach N-acetylgalatosamine (GalNAc) to serine and threonine residues, unlike N-linked which only catalyzed by oligosaccharyltransferase. The enzymes all differ in their specificity for the primary structures on the glycosylation target, so regions of different glycosylated amino acid residues are formed. However, the localization of enzymes and involvement of nucleoside sugar donors is analogous to the terminal modification of the N-linked sugars. The production of glycosphingolipids that also occur in the Golgi complex is also similar, where it involves lipid rafts and distinct enzymes that modify the glycans of glycolipids (Drickamer et al, 2003). Glycosylation produces three glycan structures that can be classified into three groups: highmannose (many mannose residues), complex oligosaccharide (contains different sugar groups), and hybrid (has multiple mannose and complex oligosaccharides). Specialized structures such as glycosylphosphatidylinositol (GPI) anchors are produced through glycosylation. Once glycosylation is completed in the trans-Golgi, the glycoproteins are sorted and directed to their destinations. These include the secretory vesicles (to be exported), membrane bilayer or the lysosomes (Stanley P, 2011). As a conclusion, glycosylation acts as a quality control checkpoint for the protein folding. The process also emphasizes the need for enzymes, chaperones, and transporters to function together efficiently in a packed environment to maintain the quality production of glycoproteins. 

p.p1 rate of 0,60%. However, the situation can be

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The forecasts of
the butter market in the
short-term are necessary
to take the decision to
enter or not in that
market. The indicators
used to evaluate the
feasibility are the three
main indicators for one
country: the GDP
forecasts, the inflation
forecasts and the
unemployment rate. In
addition to that, it is
important to take into account the evolution of the butter business and the consumer behaviour.
France forecasts
The situation in France will stagnate in the short-term. The GDP growth rate forecast is
very low. The Eurozone on the other hand currently has a GDP growth rate of 0,60%. However,
the situation can be changed at the start of the new year. Indeed, the minister of economics
Bruno Le Maire and his colleague Gérald Darmanin have launched their new project called
“Projet de loi de finances” (PFL). The objective of this project is to reach an economic growth
of 1,7%. In that case will the GDP growth rate be positively impacted.
The inflation rate is very low. At the moment, the French inflation is of 1,2%, which is below
of the 2% required by the ECB. In relation with the French CPI, the first quarter in 2018 will
show unchanged results. Thus, the inflation should remain stable in the future, which is not a
good thing for the
growth. French people
prefer to invest their
money in protected
financial products.
The last indicator is the
unemployment rate,
which is very correlated
with the inflation rate and
the GDP growth rate. We
can invoke the Phillips
curve to highlight the
18
French situation. There is an unemployment rate of 9.70% in France and the inflation rate is
low and unchanged with respect to the recent years. According to the Philips curve, the
unemployment rate should not change during the coming years. However, the growth
expectations in France will trigger a forecasted 9.6% unemployment rate in 2018 and 9.3% in
2019, which seems like a relief, especially for the French lower social classes, who already
struggle from industries outsourcing their production. In addition to that, the French
government has decided to delete the “Contrats aidés” to increase the spending, in order to
improve the qualification of each worker. This strategy does therefore not change the
unemployment rate in the short term.
Consumer behavior
For several years, the consumers have lost their confidence in the politics and in the
economy. The trigger was the subprime crisis, when the governments were unable to resolve
and stop the situation. The incapacity of the governments to strive against the unemployment
and to improve the economic growth does not reassure the consumers to plan their future. The
consumer confidence is a short-term indicator, which is measured with the forecasts of
consequent investments. The economy, the security, the employment and the health are the
main factors of the consumer confidence.
On the graph
hereby, the consumer
confidence between
the OCDE and France
are very similar until
April 2017. In April
2017, the consumer
confidence in France
has increased,
probably thanks to the
presidential elections
and the election of the
new president
Emmanuel Macron. Thus, some French people have done investments in different projects or
they believed in change, as they believed that the situation would improve. Between August
and September 2017, the situation has changed, French people have lost their confidence. At
that moment, Emmanuel Macron launched different labour and social reforms, like for example
the decrease of the “Aide Personnalisée au Logement” (APL). Because of that decision, many
people had difficulties to find accommodations.
France is always a target for the terrorists, thus some people are worried about the risk. 1.5
million tourists have been lost by Paris due to the risk of terrorism. The result of this risk is the
19
loss of earnings. Indeed in 2016 Paris has lost 1.6 billion euros. This is a curb to expand the
economic growth.
The French healthcare system is well-known, because it is very good and often free
thanks to the Social Security. Unfortunately, the Social Security has a lot of debt and the
government wants to decrease it. Thus, a few surgical operations or some drugs will be not
refunded in the future.
Butter business
In the United States, the milk market is very powerful. In 2016, the U.S. have produced
approximately 95 million tons of milk. The milk market in the U.S. is very protected by the
customs and the health security. Indeed, this year Americans and Canadians have renegotiated
their agreement under the NAFTA. Trump’s and Trudeau’s administrations did not agree on the
quantity, the price and the conditions to enter in the U.S. The American consumption of milk is
lower than its production. The U.S. have a surplus of milk because 10% of its production is
exported, especially in Asia. Nevertheless, the American consumption is very strong thanks to
the milk fat. For example, in 2015 McDonald’s has decided to use butter in its production.
Thus, the annual demand has increased of 20,000 tons. The milk fat is used to produce butter.
During the last years, the milk fat was abandoned by the customers, because it was considered
as bad for the health. As we said the U.S. market has increased the demand, and so has the
Asian market. The milk fat or the butter are dependent from the milk market.
The Chicago Mercantile Exchange (CME) offers one of the largest exchange of futures
on its market and is very powerful for the commodities market in the world. The commodities
are very volatile, because the commodities market is a short-term market. The CME trades
mainly futures securities. A futures contract is a financial security where the buyer and the
seller reach an agreement and set the end date and the price that will be obtained on that end
date. The futures securities have an underlying asset. The aim of the futures is to enhance the
price of one asset in the future.
The graph shows the fluctuation
of the price concerning the
futures Milk III in the CME.
Since August 2017, the futures
prices have decreased before it
increased until November 2017.
That is why some investors had
planned an increase of the
European production in
comparison with the previous
years. The second decrease is
that the European countries had a
price butter below the U.S. price
20
of butter, therefore they were able to export at cheaper prices, for example to China.
The second graph shows the
price of the Futures Milk III in
2018. Investors are very
concerned about the situation
of the milk in the short-term.
The investors can be the
company of the bulge bracket,
broker-dealer or producers of
milk. Currently, from a
financial point of view, the
situation of the milk is not very good because the market makers have several questions about
the market environment, especially with the situation in Europe. However, they believe in a
slight improvement in April 2018 with Easter season.
Concerning the butter price in the
U.S., investors have been very
confident about its increase for
several years. The American market
has a strong internal demand for
butter from the companies like
McDonald’s or the households. Even
though the milk price decreases in
the U.S., the producers know that
they could sell at a good price thanks
to the demand of butter.
In 2015 Euronext, the main exchange market in the Euro Zone, has launched a new
futures, which is underlying of the dry milk, the butter and the whey powder. Its name is
“Unsalted Lactic Butter Futures”. The Common Agricultural Policy has been dismantled, thus
producers and suppliers are subjected to the price on the market. Unfortunately, in France as we
said previously the producers cannot decide on their selling price. The French butter market is
in a bad situation. Some butter producers and distributors prefer to reduce their costs to be able
to cope financially if the situation continues. The Paysan Breton brand predicts a strong market
increase, which is the reason why it decided to invest in its production of butter with the
modernization of its equipment to increase its production by 10%.
The structure of the French butter market and the European one is old next to the U.S.
model. The French trade balance has a deficit (164 000 tons imported, 76 000 tons exported).
The situation is extraordinarily surprising because France is the first consumer of butter in the
world. France needs to use the butter as a figurehead to boost its market.
21
Conclusion
As managers who want to enter in the butter industry, it is very important for us to
understand the background of the French economy and of the butter business, especially since
the recent shortage. Having a global overview is mandatory before making a decision. Here are
the main key points that are essential before making our decision.
The French economy is currently stable, and would probably increase in the next years.
The projections made on the French GDP are quite interesting. The amount of private
investment and the inflation rate seem to be the only drawbacks of the macro-economic
outlook. Despite those figures, France has to be considered as a stable economy and as a
potential interesting place for us to enter.
What about this industry in France? The butter industry is a domain where a lot of
uncertainty remains. Butter is a product that has a very large number of regular consumers on
the market. The demand remains high throughout the years. We could consider the demand as
stable.
There is more uncertainty for the offer from the suppliers. The global production and the
French production of butter have known a major drop during the year 2017. This decrease of
the production has caused a shortage of butter in France. In our report, we set five main reasons
for this drop:
• A decrease of the French butter production
• A growing worldwide demand
• A price war between big firms in the market
• The importance of cheese in the French consumer habits
• The speculation of consumers that wanted to anticipate the shortage
This national supply issue in supermarkets reveals the tensions in regard to business
relationships between French butter distributors, producers and suppliers. The market is
complex and this is due to the high number of actors in the selling process, from the raw
materials to the consumers. The fact that the production of butter has a lot of intermediaries
makes it difficult to enter the market.
The power of the suppliers is very high and the rivalry is strong too in the butter market.
The most competitive firms are big industrial companies that are very powerful. Creating our
own process of manufacturing would be long and costly.
For all these reasons, we do not see a lot of future in the butter industry, as managers
that are currently outside of the business. The forecasts of the butter market are not very good,
and the rivalry of the market is very high, with powerful big brands that have a lot of market
shares.
We saw that the domestic market is not interesting enough for us, but at the same time, butter
has known a worldwide increase, like in China, where French butter is very appreciated. Maybe
it could be a solution to interest ourselves in a market outside of France.

What responsibilities that come with being a Bar/Bat Mitzvah.

What is a Bar Mitzvah?Once a Jewish boy turns 13 years old, he becomes responsible for his actions according to the Jewish law, making them officially a bar mitzvah. Though, for a girl, they are considered a Bat Mitzvah by the age of 12. Before the children reach the age of becoming a Bar/Bat MItzvah meaning, son or daughter of the commandments, the child’s parents are held accountable for the child’s behaviour. Bat/Bar Mitzvahs are included in all tradition, and ethics, and can participate in all areas of Jewish community life. Significance: Once the child has reached the age of a Bar/Bat Mitzvah, it symbolises that you are a full-fledged part of the Jewish community and are willing to accept the responsibilities that come with being a Bar/Bat Mitzvah. These duties are things such as; the qualification to be called to read from the Torah; moral responsibility which is to be accountable for one’s actions; the duty to obey the 613 rules found in the Torah and carry the halakha. Lastly, according to the Jewish law, you have the right to possess personal property and to be legally married.Symbols: Bar Mitzvahs have many religious symbols that contribute to the significance of the ceremony. The Torah is the Jewish scrolls; it is believed to be written by Moses over a period of 39 years; the Torah is like a bible is to Catholics. The next symbol is the tallit; it is a unique prayer shawl that the Bat/Bar Mitzvah receive during their celebration of becoming a son/daughter of the commandments. Lastly, there’s the kippah; it is a small cap made of cloth, mostly worn by Jewish men, Women can wear it, but most chose not to.History:In the 19th and 20th centuries, many Jewish communities started indicating when a girl became a bat mitzvah with a special ceremony. Females were restricted from engaging directly in religious services. Though in 1922, Rabbi Mordecai Kaplan performed the first bat mitzvah ceremony in America for his daughter, which granted her the ability to read from the Torah. Although this new-found privilege did not match the bar mitzvah ceremony, the event still marked what is considered to be the first modern bat mitzvah in all of the United States.Participants:During a Bar/Bat Mitzvah, the family can decide to have a small celebration with only close family members, though several families choose to throw a huge ceremony and invite close family members, cousins, grandparents and good friends.

Culture continued to hold on to their beliefs and

Culture is something we all have. It is what defines the person we are. It is the reason we love the things we love and act the way we act. What defines who I am is my Nigerian culture. My family immigrated to the United States when I was six years old, but most of what I know is America. If someone were to ask me a question about Nigeria, I could not give an answer.Living between two different cultures is something I struggle with day-to-day. It has its benefits, but there are also some challenges that come along with it. When my family and I came to the United States, my parents continued to hold on to their beliefs and customs to instill our culture in my sisters and me. They did not want to conform to the American culture immediately, and they also did not want us to. I am grateful for my parents for instilling in me the customs and traditions of our culture. We eat a variety of foods, wear different clothes, and speak a different language. Nigeria is a country of great people in a warm atmosphere. I love to interact with people from my country and learn about my culture. I also embrace that I can also celebrate my American culture too. America is a mix of different people from all over the world. Living between two different cultures is a celebration within itself.A challenge I face regularly is feeling different from others because of my cultural identity. After living here for 11 years, I am closer to my culture in America than I am in Nigeria. I do not watch Nigerian movies or even listen to Nigerian music. This becomes difficult and sometimes embarrassing when I am around my African friends. I have become so comfortable with American culture because it is what I know. This forces me to want to learn more about where I am from; and what has made me the person I am today.I have learned that living between two cultures is a blessing and not a burden. Because I live in America, I have the freedom to celebrate both my Nigerian and American culture. I can also discover the unknowns of Nigerian culture and share them with others. Culture makes us who we are.

Factors wilderness ensures the aesthetic value attached to biodiversity.

Factors affecting the conservation of wildlife species and their habitats.

Wildlife and wilderness makes up the biodiversity within a certain ecosystem. Conservation ensures the protection of global ecosystems. During this report the reasons for wildlife and wilderness conservation will be discussed. The positive and negative aspects of conservation will also be discussed and evaluated. Another matter that will be discussed is the potential conflicts of interest within Yellowstone National Park found within the United States of America.

1.1 The reasons for wildlife and wilderness conservation can be broken down into seven key aspects; aesthetic, ethical, moral, educational, recreational, economic and genetic aspects. Conserving wildlife and wilderness ensures the aesthetic value attached to biodiversity. “human preferences will increasingly determine many species’ prospects for survival.” Stokes (2006)  Although this statement may be a positive thing for many species, endangered wildlife and wilderness that is considered less aesthetically pleasing may not receive the support that is needed to protect them. Conservation projects and research  such as the EDGE of existence programme have been put in place by ZSL to educate the general public on the importance of all species and the threats that would not receive enough attention and awareness through media. Education plays a key role in conservation, whether it is educating people on ways to protect the environment or on species of animals that wouldn’t be seen in daily life. This allows humans to make connections with animals that they are familiar with increasing humans efforts to show more enthusiasm in conservation projects and adopting new habits to protect wildlife. The recreational value of wildlife and wilderness can help fund the costs of conservation. Green tourism is a form of tourism which creates sustainable tourism projects, conserves natural resources and reduces pollution. “Nature has spiritual and aesthetic values which have economic value.” Prasad (2012). Humans benefit from nature and use it for resources such as fuel, food, and water. The harvesting of natural resources has a large profit margin and creates jobs. Nearly every religion in the world is connected to nature. “Natural habitats and biodiversity form a strong part of people’s culture and values” Rautkari (2017). Conserving wildlife also ensures there will be wildlife for future generations to enjoy. Conservation also protects genetic diversity which safeguards species strengthening gene pools.
 

2.1 Some human interests can have a negative impact on ecosystems and species worldwide. One type of ecosystem that is slowly declining due to human interests are coral reefs. “70 percent of all coral reefs are expected to disappear by 2030 if corrective measures are not taken” Cossio (2016) Tourist activities are having a negative impact on coral reefs. Some of these negative impacts contributing to the decline of coral reefs include pollution and irreversible damage. This can be caused by cruises and tour boats; anchoring and grounding can cause physical damage to coral reefs along with human waste being disposed of on top of the reef. 

“UK has highest rate of cocaine use among young adults in Europe” (Smith, 2015). This deadly illegal habit is having many negative impacts. 300,000 hectares of forest has been destroyed to create space for coca planting which is later being used to create cocaine. Toxic chemicals used to creat cocaine are causing a pollution risk as they are getting into waterways and rivers positioning wildlife further downstream. Conservation initiatives such as Greenpeace are working alongside the Colombian military and staff to monitor and protect the areas being effected. A global pledge to reduce drug use has also been made.

Some may argue that ski resorts are having a negative impact on ecosystems. In order to run a successful ski resort tourists must be able ski or snowboard. Due to global warming snowfall is becoming less frequent, therefore causing owners to move their resorts further up the mountains or to source their snow from elsewhere. Artificial snow is used to attract more skiers. Artificial snow can have negative impacts on the environment as it is made with chemicals, salt is also used to create faster runs for skiers, whilst this will ensure more tourism artificial snow can cause threats to wildlife such as chemicals and other materials that may be poisonous to animals if ingested are used. Deforestation is another issue faced for wildlife, trees are being cut down to make way for new ski runs therefore destroying habitats.  

2.2 Succession is “the process by which the structure of a biological community evolves over time.” (Thompson 2017). There are two types of succession; Primary and Secondary. Primary succession occurs on natural surfaces such as bare rock where no soil exists. Pioneer species known as lichens converts these surfaces into soil which can support simple plant forms such as grasses and perennials. Over the time span of several hundred years these simple plant form colonise the soil and intermediate species of plants begin to grow. The final stage of primary succession is known as a climax community and will remain at this stage until destroyed. Secondary succession has the  same stages as primary succession but is faster as it occurs on environments that already possess soil. Succession typically occurs after a major disturbance in an ecosystem which damages or destroys plant life such as natural  disasters or deliberate human intervention. Controlled burning is normally used on moorland and heathland and can be used in conservation management. Positive aspects of succession include the preservation of moorlands and heathlands which are home to many game birds and invertebrates. One negative aspect of succession are species which inhabit these ecosystems must adapt or migrate with each stage as succession. Some species of animals may also be harmed if controlled burning is not carried out correctly.

Control of undesirable invasive or non-native species is used in conservation management for multiple reasons, wether it be to help boost populations of another species or to reduce the spread of diseases. Methods to reduce numbers of invasive or non-native species include culling to reduce the population within a certain area or moving the species to another area also known as translocation. Cargo and airport checks are vital for early prevention as seen in Guam which is now overrun with brown tree snakes. The brown tree snake first arrived in Guam on a cargo ships shortly after World War Two. The brown tree snake is infamous for being an invasive species and is responsible for disappearance of many native birds and rodents as the island lacks any predators that are able to control the numbers. Without control of undesirable invasive species or non native species the brown tree snakes population in Guam will continue to increase causing long term irreversible consequences for forests and other species as researchers say growth of new trees have fallen by up to 92%. (McGrath 2017)

Provision of favourable conditions for favourable species is another method used in conservation management to help boost species with declining numbers. These declining numbers could be due to many factors such as pollution levels deterring animals or disruptions to the food chains and food webs. Solutions to declining numbers in favourable species include adjusting conditions to help attract more or providing the species with a suitable location to breed. The natterjack toad is one of the UK’s native amphibian species and is endangered due to damage and loss of habitat. The RSPB in Sandy, Bedfordshire created new shallow sandy, heathland pools to help increase the number of natterjack toads. “RSPB wardens and volunteers counted more than 300 of the thumbnail-sized amphibians emerging from the pools at the RSPB’s nature reserve at The Lodge, in Bedfordshire.” (Rupert 2017)

2.3 Zoos, botanical gardens and seed banks play a major role in the conservation and preservation of genetic diversity. Zoos undergo projects which help with the conservations of species that are endangered. In 1992 Toronto zoo have been involved in recovery programs for the black footed ferret, once thought to be extinct. Thirty-four were released into the wild through the program in 2009. Some may argue that animals bred in captivity will never behave the same way that they would in the wild care takers may try there hardest to re create these animals natural habitat but it will never compare to the wild ecosystem in which they originate from. 20% of plant diversity is under threat to becoming extinct. Botanical gardens contain 33.3% of all known plant species, 41% of those are considered endangered. (Lewsey 2017) Botanical use seed banks to educate and conserve plant species under threat and to preserve genetic diversity. Seed banks are also useful for storing many species of plants in limited amounts of space. Seeds are collected to protect species with conservation.

3.1 Some organisations wether they are commercial, commercial or charity contribute towards the conservation and protection of sites with ecological importance. The body shop is a commercial organisation actively involved with protecting and conserving the environment. A small proportion of each sale made in store or online is donated toward the World Land Trust. The World Land Trust help restore land in the Garo hills in India and the Khe Nuoc forest in Vietnam. The body shop only use natural materials sourced from sustainable locations to reduce the ecological footprint that they leave on the planet. The main negative aspect that comes with using natural ingredients is products may become expensive therefore attracting a smaller following.Government organisations such as Natural England (sponsored by DEFRA) are in place to help set policies to protect England’s nature and wildlife. In 2017 “Natural England has confirmed the designation of the Mid Cornwall Moors as a Site of Special Scientific Interest” Natural England (2017) meaning the area now has legal protection for its wilderness and the species that inhabit it. Natural England also works alongside local organisations and landowners to conserve the landscape Cornwall and other sites across England. WWF is a Charity organisation, it is the largest conservation organisation and has over five million supporter in over 100 countries. They conserve and reduce the most pressing threats to the biodiversity on this planet and have projects in areas such as food, Climate, fresh water, wildlife, forests and oceans. One of the major challenges the WWF face is urbanisation. It is estimated by 2050 that 70% of humanity will live in urbanised cities. Whilst this may not seem like must of a issue Humanity’s ecological footprint already exceeds the planet’s carrying capacity. This can be seen in the decline of biodiversity.

3.2 Yellowstone National Park is the largest national park located in Wyoming, Montana and Idaho. It covers an area of 3468.4 square miles and is home to hundreds of different species, some of which are endangered. One of the major threats to Yellowstone is mining, north of the national park a large mining operation for gold and coal takes place daily. Pollution from this operation is then being washed downstream affecting the wildlife and wilderness that inhabit it. Yellowstone businesses  are fighting for a ban of mining for natural resources around the park to reduce the amount of pollution. Another issue faced by species inhabiting Yellowstone is tourism, because of tourism the roads surrounding and going through Yellowstone are regularly backed up with traffic during peak seasons. Tourists have also been known to feed wildlife. Feeding animals human food is dangerous for the animal and also illegal. Means to prevent feeding of wild animals include the placing of signs stating not to feed animals and the dangers of feeding the animals are available for anybody to read on the Yellowstone website.
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The the speaker’s surroundings. Along with description of the

    The relationship between that of the speaker and the swamp in Mary Oliver’s Crossing the Swamp is on symbolic in nature as the swamp stands as the speaker’s life and crossing the swamp would be their journey through life. The poet utilizes such techniques as imagery along with syntax and diction, which contribute to tone,  to create and develop said relationship between the speaker and the swamp.    Imagery is used in the very beginning of the poem, to begin to establish the setting of the swamp as “the center of everything”, and overall create a description of the speaker’s surroundings. Along with description of the swamp through imagery, types of imagery such as pathetic fallacy is used to portray even deeper the image of the swamp. Examples of nature possessing human like actions or emotions can be seen when the speaker says “…deep hipholes, hummocks that sink silently into the black, slack earthsoup.”  Imagery is also affected by the poet’s syntax and diction, which overall contribute to the tone and the shift of tone through Crossing the Swamp.     The development of the relationship between the speaker and the swamp and therefore the speaker and their struggle in life is built through Oliver’s use of syntax and diction to create tone, specifically the shift in diction to change the tone from the beginning of the poem to the end.  At the start of the passage, the poet utilizes darker, gloomy language to create a dreary tone. The speaker says “Here is swamp, here is struggle,” allowing the reader to see that the swamp is symbolic of the speaker’s struggle, and also says “My bones knock together at the pale joints,” showing how the speaker is enduring the swamp (life), and seemingly old age. After passing through a portion of the swamp, there is a shift in diction where the speaker says ” I feel not wet so much as painted and glittered” as he has now endured his struggles and is experiencing a better life. After the shift, the poet uses words and phrases with more positive connotation such as “rich” , and “succulent”, saying in lines 28 through 36 that the speaker started as ” a poor dry stick” and through years of hard work was able to “take root, sprout, branch out, bud make of its life a breathing palace of leaves.” The relationship between the speaker and the swamp is on equivalent to life’s struggles, and personal growth. 

The their adolescent years, changes begin to occur physically

The reproductive system is part of people body in order for human existence to sustained. The male and the female are formed and developed distinctively, which gives each system a distinctive job, but they also have some similarities. The male’s reproductive system function is to produced, maintained and transport sperm (Cleveland Clinic, 2017) .The female’s reproductive system is to produce and stored ova, and support an embryo that develops. . All together both systems contain functional organs and hormones that work together to generate life. When males go through their adolescent years, changes begin to occur physically and emotionally throughout their body. During puberty boys will develop a deeper voice, hair growth in thepubic area, armpits, legs, arms, and face. Testicles start to get grow and increase, and their testes will then be able to produce sperm and a hormone called testosterone. The penis will increase in length, but not grow as much in width. Meanwhile, the prostate, the two seminal vesicles and Cowper’s glands produce and discharge fluids that combine with the sperm to form semen. Sexual feelings and erections will also be developed. Erections occur when the penis is filled with blood and stretches in size and shape. Basically, when boys hit puberty from ages 9-14 they will be able to get a female pregnant.  The male reproductive system is mostly located outside the body. The structures that are involved are the penis, scrotum ,testicles, and the (Cleveland Clinic, 2017). The penis is the organ that is needed for sexual intercourse because it transports semen into the female vigina. The penis is composed of three parts. The first part is the roots, they are connected to the wall of the abandoned, it connects the penis to the bone of the pelvis through several ligaments. The root is made up of 3 erectile tissues, the two crura and the bulb of the penis. The second part is the shaft known as the body , it is the part that extends out the body to the tip of the penis.The third

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