Heidegger's distinction between the ready-to-hand and the Essay

Heidegger's distinction between the ready-to-hand and the present-to-hand - Essay Example Heidegger has approved the explanation with regard to philosophy as 'its own time comprehended in thought'; the same thought has been delivered by the historians. According to Heidegger, the history of philosophy was to be considered as Western civilization's ever-deepening forgetfulness or oblivion of being, and he disapproved the belief that supported progressive self-realization of spirit version of history f philosophy. Heidegger was also supportive of the notion that Eastern intellectual thoughts can be of support towards technological understanding of being. Heidegger once commented that, 'I am convinced that a change can only be prepared from the same place in the world where the modern technological world originated. It cannot come about by the adoption of Zen Buddhism or other Eastern experiences of the world. The help of the European tradition and a new appropriation of that tradition are needed for a change in thinking. Thinking will only be transformed by a thinking that has the same origin and destiny. The technological world must be superseded in the Hegelian sense, not removed, superseded, but not by human beings alone'(G. Neske, 1990). Heideggar's philosophy has much in similar with the philosophy proposed by Edmund Husserl. Heidegger was much impressed by the article of Husserl on Logical Investigations. Heidegger acknowledged that Husserl's phenomenology produced significant impact on his personal work. Phenomenology is with reference to the science of consciousness and the related objects. The Cartesian tradition has been foundation for phenomenology, Husserl is of the opinion that one can reach the phenomenological attitude, based on the detail analysis of the content of consciousness, from natural attitude, based on actual world and related affairs by the application of methodological procedure. Freedom from prejudice and achievement of purity is possible through phenomenological reduction. Heidegger believes that phenomenology is based on separate analysis of consciousness. DASEIN: Ready-to-Hand & Present-at-Hand Being and Time is supportive of Husserlian phenomenology, and Heidegger has tried to explore the different modes of the existence of the beings, and the experience of its encounter. He analyzed the concept of being in a detailed manner, and referred to the daily life as utensils, or in particular mood of anxiety, and has further revealed the identity of Dasein, and terms it to be particular kind of being. Heidegger has denied the concept with reference to the constitution of the original on the basis of pure consciousness, rather is of the opinion that Dasein in its being is the core of philosophy. Heidegger has forwarded many thoughts which need to be answered. In his letter to Husserl he asked, "What is the mode of being of that being in which the world constitutes itself'" he has stressed over the need to evaluate the constitution supportive of the existence of Dasein, and if certain mysteries with reference to Dasein are unanswered, it will have an impact on the being in general. He wrote to Husserl that, "universal problem of being refers to that which constitutes and to that

The Importance of Accountability Paper Essay Example for Free

The Importance of Accountability Paper Essay The profound style of experienced training provided for health care workers require an important set of distinguished guidelines of accountability and prepare administrators to handle diversified patients that could be highly affected by common human errors, misconduct or neglect. Health care industries are the primary financial asset throughout the nation, thus obtaining funds from private administrative sectors can be highly expensive compared to other organizations. With proper practice of health care laws and experienced health services provided, physicians can adjust unethical behavior in a positive way. This paper will discuss the importance of accountability in health care organizations and the employees as well as how it applies to ethical considerations in management. Also discussed is how a checks and balance process reflects on a successful organization. The paper will also address if accountability affects the organization’s working culture as well as how to remain a positive outlook or avoid blame in the working culture. Measuring Employee’s Accountability Health care organizations uphold high accountability guidelines from all aspects such as controlling, coordinating and creating special regulations in order to ensure the best healthcare for patients, success for healthcare providers, and efficiency within the healthcare system. Accountability is necessary within healthcare settings not only for patients, but also for the community as a whole. Reliance and trust weigh heavy for healthcare providers as it serves as a leader in community resources. As a vital source within the community, the hospital for example is held to the highest standards in accountability for the community. It is viewed as the center of medical ethics, quality, and ultimately essential to the public. Requiring employees to be accountable for his or her actions can be a major challenge (Lion, 2012). According to Lion, physicians often look the other way when  they need to enforce accountability to their staff and tend to think it will go away on its own (Lion, 2012). The group of managers will be the ones to specify what control screening will be done in between performance reviews to determine excellence of care and to make certain all aspects of the job are completed. It is also important to detect any irregularities that may be problematic within the organization. This actually means that authorized and disciplinary actions will be irrefutable based on internal standards as imposed by the organization. Additionally, the external sources include localized health care information picked by the United States Department of Health and Human Services that has experts to implement health care laws as well as making sure that organizations are abiding by these laws (Martin Frahm, 2010). They have assigned departments that are dedicated to complete the work for a specific time zone and they are the legitimate source to provide supervision in health care organizations. However, if any misconduct occurs then the legal department will take disciplinary actions and will have a legal battle with the Supreme Court. Ethical Considerations in Leadership and Management Ethics is a sensible perspective to various health care managers and leaders that aids to implement regulatory practices within an organization by improving the decision-making mechanisms. Ethics is most certainly an important terminology for all health care industries because it provides them with everyday determination and provides them with mutual accountability (DeCamp, 2013). Ethics also has an essential effect and role due to its influential subject matter. There are segments of ethics like clinical and management ethics that are based on the perception of accountability in health care industries because they regulate trustees that are critical building trust with patients. As a result, health care organization leaders have to implement a culture that would encourage and conserve the health related concerns of patients by way of motivation. Additionally, health leaders and managers should work together with the organization’s stakeholders such as local, state and government agencies as well as other physicians and payers (DeCamp, 2013). Managers and leaders should also make sure that the organization’s culture emulates the ethical quality that highlighted towards the needs of patients. The culture achieves  the benchmark the organization needs for practice and regulation measures needed to share the resources and expectations of the organization. Checks and Balances Process The checks and balance was created as a system to control the organization or an individual person as well as for the foundation of an amicable interconnection with everyone from each department within an organization. The checks and balance within a profitable organization authorizes the appropriate, competent employee to be in charge of overseeing governing and supportive concepts or developments. A fundamental perspective to consider in health care is that there will always be room for an employee to abuse his or her power in order to gain unauthorized access to company funds (Feigenbaum, 2015). This is why it is important for organizations to invest in proper security measures to ensure the assets of the company are safe from outside theft as well as internal misconduct (Feigenbaum, 2015. Accountability’s Affect on Working Culture and Avoiding Blame Accountability has an affect on the working culture because it operates like an external tool to help control and monitor the organization. Accountability has demonstrated that health care organizations have improved its level of effectiveness. It also helps to strongly monitor employees who blame others for mistakes rather than accept responsibility. This makes it easier for the organization to organize special activities or training for the improvement of services provided from the staff to the patient. In every health care organization patient safety is the primary concern and it is an aspect to consider when dealing with joined work efforts, human experiences and the value of accuracy. In order to manage a suitable working culture it is important to recognize how and why the breakdown occurred and what can be done to improve the complex issues of a health care organization. Every stakeholder involved along with the organization’s employees should put their issues aside and prosper to obtain the improvement of the organization as a common objective. It is also important for staff to explore new methods to achieve accountability at the highest level and to be open minded for new innovative ideas as well as sharing them with fellow employees. A poor quality accountability process will lead to the deterioration of the organization’s decision-making process and safety policies. Conclusion Accountability in any organization is important because it can make all the difference on the success or failure for a company. Every employee regardless of level or position should be held accountable for his or her actions or mistakes and be ready to face the consequences that come after. Above all, the best methods or actions need to be placed on ensuring patient safety and providing the best form of health services in the organization. Accountability is essential to an organization in order to avoid problems if they are handle responsibly and effectively. References DeCamp, M. (2013, February). Ethics in Accountable Care Organizations. AMA Journal Ethics: Illuminating the Art of Ethics, 15(2), 156-161. Retrieved from http://journalofethics.ama-assn.org/2013/02/pfor1-1302.html Feigenbaum, E. (2015). Chron: The Meaning of Checks and Balances. Retrieved from http://smallbusiness.chron.com/meaning-checks-balances-4095.html Lion, M. H. (2012, July). Physicians Money Digest: Establishing Staff Accountability. Retrieved from http://www.hcplive.com/physicians-money-digest/practice-management/Establishing-Staff-Accountability Martin, L., Frahm, K. (2010, March). The Nature of Accountability in Administrative Practice. Journal of Sociology Social Welfare, 37(1), 137-148. Retrieved from http://web.a.ebscohost.com.contentproxy.phoenix.edu/ehost/pdfviewer/pdfviewer?sid=730f0180-5b7b-4797-8409-a9828c7e92b0%40sessionmgr4004vid=1hid=4106

music and its effects on life :: essays research papers

The effects that music has on life are unimagineable. Music has been widely recommended as a technique to enhance the psychophysical state of participants in sport and exercise. However, there is scant scientific evidence to clarify its proposed benefits The purpose of this paper was to present the conceptual framework underlying the psychophysical effects of music, to discuss published findings since the review of Lucaccini and Kreit (1972), and to consider limitations in previous research. Certain generalizations about the effects of music emerge. First, it appears that synchronization of submaximal exercise with musical accompanimentresults in increased work output. Second, music apparently reduces the rate of perceived exertion during submaximal exercise. Third, music tends to enhance affective states at both medium and high levels of work intensity. However, the effect of asynchronous music in contributing to optimal arousal is unclear. Based on a review ofrelated literature, it was concluded that appropriately selected music can enhance enjoyment levels and adherence to physical activity.The psychophysical effects of music has become an area of increased interest amongst sports researchers during the last decade. Selected research has demonstrated that music has significant psychophysical benefits during physical activity (e.g., Boutcher & Trenske, 1990; Copeland & Franks, 1991; Lee, 1989). These studies have shown that li stening to music can produce ergogenic effects in terms of improved motor performance and increased aerobic endurance, and can also enhance the exercise experience. The proposed mechanisms through which music produces psychophysical benefits include lowered perceived effort, arousal control, improved affective states, and a synchronization effect. By contrast, however, other studies have shown that music has no psychophysical benefits (Patton, 1991; Schwartz, Fernhall, & Plowman, 1990). Studies which have examined the synchronization of movement with music have consistently shown an ergogenic effect (Anshel & Marisi, 1978; Michel & Wanner, 1973; Uppal & Datta, 1990). However, a greater number of studies which have examined the effects of asynchronous (background) music have produced equivocal findings in that some studies identified psychophysical effects (e.g., Boutcher & Trenske, 1990; Copeland & Franks, 1991), whereas other studies (e.g., Patton, 1991; Schwartz, Fernhall, & Plowman, 1990) showed no effects.

Fast food and health promotion Essay

Abstract Healthy eating is a major concern of the public and has been under-researched for decades. A successful healthy eating campaign can help to raise awareness and in the long run, prevent and minimize long-term diseases such as high blood pressure, heart disease and cancer. This can also reduce the burden on the National Health Service. For all of these reasons, this dissertation aims to determine what people eat, why they choose to eat the way they do and whether they feel the Government has done enough to promote healthy eating. Initially, this study examines the trends of contemporary food culture by sociologists and the marketing powers of promotion to increase student awareness on healthy eating. A discussion on Government policies indicates the efficacy of the Government to reach students with their healthy eating promotion in this country. This study uses qualitative research methods to determine the awareness of the students, on healthy eating and their opinions on the Government’s attempt to promote a healthy nation. Based on the data gathered in this research, an evaluation was made on whether healthy eating promotion is effective in today’s student society. In this study, student choices of food were shown to be primarily affected by price, taste and peer pressure. This is in contrast with the available literature which suggests that social class, culture, the food industries and Government campaigns are the main influences on people’s eating habits. Introduction This dissertation aims to understand how food is promoted and consumed by the public. Our choices of food are affected by many factors such as our social class, our culture, and the media and Government campaigns. Over the past thirty years a surge of interest has arisen and an increase in the consumption of fast food. However, more recently health concerns regarding fast food consumption has surfaced. Sociologists often seek explanations for human behavior and try to link this with the environment in which they live in. Similarly, sociologists such as Alan Warde have examined contemporary food culture and suggested reasons that influence people’s choice. Initially, changes in food consumption patterns and healthy eating promotions from different dimensions were examined. The  © 2006 The International Journal of Urban Labour and Leisure 1 dissertation then describes the interviews that were conducted with regards to healthy eating. Some key findings were revealed to support the sociological theories. Finally, the discussion sums up and reflects the findings in relation to these theories and see if there is any correlation between the two. This research was undertaken at a University and based on ten one-to-one interviews. It is important to examine whether we are eating healthily. Food is the basic necessity in life humans consume daily. In this dissertation I want to explore student’s knowledge on healthy eating and whether the Government is doing enough to promote a healthier nation. Sociological Promotion. Perspectives on Food Consumption and Healthy Eating Current Trends in Food Consumption Food consumption relates to the substances that are taken in to produce energy, stimulate growth and maintain life. It consists of essential body nutrients, such as carbohydrates, proteins, fats and vitamins or minerals. Healthy food is considered to be highly beneficial to health, especially a food grown organically or free of additives. Food consumption has tilted towards fast food culture over the past few decades due to its price, convenience and the shortage of eating time. In this section, general consumption trends will be studied and the change of consumer culture over time will be discussed. Sociologists like Bourdieu and Bauman have written literature and devised their own theories on the consumption of food. Many of them believe that this is a structureagency debate. In other words, how social structure shapes our actions and how we, in turn, shape the social structure (Germov, 1999:302). One of the examples given by Pierre Bourdieu is that the way we consume food reflected our social class and background (Warde, 1997:9). He argued that consumption is based upon cultural upbringing and is therefore socially embedded. Bauman, on the other hand, saw consumption as â€Å"less restricted† rather than another part of life (Warde, 1997:10). In reality, Bauman claimed that there is a small role for choices, for example, we cannot choose to be born into which family, but within consumption, we have more power to alter our choices. Bauman believed that individuals are thought to gradually detach themselves from the social regulations and create their own personal identity by making their own choices. These two theories differ in relation to social environment and habits, to freedom of choice on the consumption of food. Bourdieu’s theory is more commonly practiced in modern society as different social classes dominate our choice of food. The working class tends to eat food which has a â€Å"high amount of animal fat†, compared with the middle and upper classes (Mennell, 1992:54). Besides, people from poorer backgrounds may understand that fresh food is healthier; however, they could not afford to travel further to purchase fresh food (Whelan, 2002: 2083). Therefore they tended to purchase cheap quality food with a high fat content, from nearby shops.  © 2006 The International Journal of Urban Labour and Leisure 2 There have been rapid changes in food consumption over the past few decades. Alan Warde, in his book, Consumption, Food & Taste suggested four theses for the changes in eating habits. Firstly, people have more freedom on the choice of food, but are uncertain of what to eat. In modern society, we have a wider range of food available to us. As technology is constantly improving, we are no longer restricted by the seasons and harvests, which had affected people previously (Beardworth, 2000:33). However, Claude Fischler saw this as an â€Å"omnivore’s paradox† (Warde, 1997:30). Human beings want a variety to choose from; however, they feel anxious and unsure about trying new foodstuffs. This can be further explained by the changing concept of food poverty. In the past, food poverty was referred to as â€Å"lack of food, under- nutrition† (Adams, 2000:48). In the contemporary society, food poverty means â€Å"overabundance of processed foods, lack of balance diet† (Adams, 2000:48). Before, we experienced under nutrition, and now, we suffer from an unbalanced diet. Although we may have more food than before, we do not know what to choose. This reflects the lack of education in healthy eating. The second thesis suggested that in a mass producing society, people would consume similar products and gradually lose their identities. Individual producers tend to dominate particular industrial markets, for example big brands like McDonald’s and Coca-Cola target customers en mass. Mass food production can be explained by ‘McDonaldisation’, where customers experience the â€Å"same look, same service, same products and same taste† (Germov, 1999:12). This thesis is supported by a report by the Financial Times Exporter in 1995 (Adams, 2002:47). In the report, sixty-five percent of people in China recognized the brand name Coca Cola and nearly half of the people knew big brands like Pepsi. This concluded that large corporations ‘mould’ our taste and have great control over our choice of food. One may argue that supermarkets bring a wider selection to people. In fact, some of the varieties are created by developing alternative forms of packaging and storing methods, such as canned fish, frozen fish and fresh fish (Warde, 1997:167). Therefore, we will enjoy many versions of the same products. In a broader view of the food industry, the five largest supermarkets in the UK, dominates seventy percent of the grocery market. (Adams, 2002:47) This large market share led to the closure of many local stores. Single mothers or elderly people who live in rural areas will suffer a further limitation of food due to the restriction on mobility and financial support (Whelan, 2002:2083). Since mass production has moulded our tastes and choices, consumers start losing their personal taste and identities. To react against this passive consuming pattern, people are driven towards the post-Fordist view on consumption, which is the main focus of the third thesis. In the post-Fordist world, all commodities are expected to be more consumer-orientated. As the consumer’s expenditure increases, they expect the quality of food to be higher. People require greater differentiation of the commodities in different markets. For example, McDonalds serves a different menu across the world to accommodate differing cultures with distinct tastes. This is illustrated by McDonald franchises in Germany, whom also serve beer as refreshment. Customers hope to buy food that serves their interests and their local traditions. Businesses increase their profits and the consuming power; by produce the right products for the targeted consumers. A more suitable product for the customers, equates to more purchases which in turn equates to more income.  © 2006 The International Journal of Urban Labour and Leisure 3. The final thesis describes the persistence of social differentiation. Warde uses Bourdieu’s theory to prove that food consumption is a â€Å"means of expressing ‘distinction’† and has social meanings behind it. For example, class differences play a role in dictating eating habits. In this way, food consumption has more social meanings than a consume-to-survive model. In comparing the eating behaviour of manual workers and white collar workers, Bourdieu observed that clerical staff paid more attention to body maintenance and slimness whilst manual workers, paid limited attention to their waistline. This observation is seen in France. In Britain, Warde suggested that class distinction in relation to food has been more obvious in recent decades. Finkelstein supports this idea by saying that â€Å"dinning out is an expression of individuality, choice, spontaneity and that we select restaurants for food and price in ways which demonstrate our discrimination and what we value and desire† (Beardsworth, 1997:119). The interest of the media, increasing eating-out habits and foreign cuisines are becoming more common, food consumption has made a significant distinction between classes. There is a clear line between the richer and the poorer, and who can afford to taste different types of food. These theses have helped us to understand the reasons behind changes in food consumption. Fast food outlets are one of the popular choices for dinning out and have had a big impact on our food consumption. In the following paragraph, the significant effects that fast food has on our choices of diet will be examined. A Fast Food Nation? Fast food culture has penetrated into our lives and influenced our eating habits. The fast food industry grew fast in the 1990s. In 1991, fast food had reached nineteen percent of the global consumer catering market (Tansey, 1995: 133). From 1992 to 2003, expenditure spent on eating and drinking outside home has increased by 89. 9 per cent. (Website 1) These food shops provide roast chicken, pizza, etc. However, there is a limited choice of food and most of them have a high fat content (Millstein, 1993: 220). Excessive consumption predisposes individuals to a great deal of health problems in later life. Foods high in fats can cause high blood pressures, cancer, atherosclerosis and heart disease. In recent years, the increase in consciousness of healthy eating has forced the fast food chains to change their menu in order to survive. For example, McDonalds now offers a new menu which includes green salad, carrot sticks and a fresh fruit pack. This was done in response to public concern about the nutritional values of its food, following the film â€Å"Supersize Me†. This programme follows Morgan Spurlock who lived on nothing but McDonalds for an entire month. Spurlock risked his health the sake of this project and it resulted in numerous visits to the doctor. (Website 2) Increasingly, fast food chains have started to advertise with the concept of â€Å"light or low fat† meals. As a customer, we are often misled by these statements and believe that the â€Å"low fat† meal is a healthier option. The Times Newspaper compared the fat content and the price of a standard burger with a chicken caesar salad. (Website 3) With regards to the price, the salad costs twenty nine pence more than a Big Mac. Data shows that a chicken salad with dressing and croutons contains 21. 4g of fat, whereas a standard burger only contains 7. 7g of fat. Even adding a portion of chips to the burger will result in a smaller amount of fat (16. 7g) than the salad. (Website 3) One may think that the salad dressing causes the high fat content of the salad; however, this is not true.  © 2006 The International Journal of Urban Labour and Leisure 4 From the McDonalds website, a chicken caesar salad without a dressing still contains more fat than a burger. (Website 4) Another shocking data is the salt content of the crispy chicken ranch salad is more than half of the Government’s recommended daily allowance of 6g. (Website 4) Therefore, the salad which seems like a healthier option to the consumer is in fact more expensive and less healthy than a burger. Other than fast food chains, consumers can purchase fast food from the supermarkets. Ready meals, frozen or canned food can be categorized as fast food (Millstone, 2003: 94). With the invention of the microwave, ready meal culture has been further developed. There was a rapid increase in the sale of microwaves from five million in 1981 to seventy million in 2000 (Milldstone, 2003: 94). Microwaves enable food to be ready within minutes whereas it may take at least half an hour to cook a meal using the oven. In 1997, an Australian newspaper demonstrated how different social classes chose different fast foods (Germov, 1999: 137). Wealthier and well educated people believed that choosing takeaway foods such as Thai and Japanese are higher in nutrition (Germov, 1999: 137). On the other hand, people in the lower socioeconomic state tended to consume food with a high fat and salt content, for example, pizzas and burgers. Therefore, we could find â€Å"nutritional underclass† with distinct eating patterns (Germov, 1999: 137). Nutritional underclass refers to the difficulty of lower socioeconomic groups in making choices about food and diet. This is turn leads to a poor nutritional intake. By comparing different consumption patterns of takeaway food between people in different classes, two features have been developed. Firstly, fast food is consumed and well developed in all classes but wealthier people tend to have more choices available to them. Besides, most fast food does not provide the consumer with balanced nutritional values that we need from a meal. That is a reason why the public label fast food as unhealthy food. Our food consumption patterns are affected by different media in our society. These are a powerful way of educating the public with the knowledge of what is healthy to eat and how to eat healthy. The following paragraphs examine the effectiveness of the healthy eating promotions. Health Promotion (By Government, Media, Food Industries). Different groups have tried to promote healthy eating in their own distinct ways. Several groups take control over our choices of food and actively promote healthy eating. These include: the Government departments, the food industries and the media. The progress and the effectiveness of the healthy eating promotion campaigns within these sectors will now be examined. The Governments the dominant enforcement body has introduced many healthy eating promotion initiatives to push the nation to eat more healthily. Its aim is to enforce regulations on food production in a bid to prevent illness (Mennell, 1992:40), so as to reduce the costs and burden on National Health Service. The Government has come a long way on the healthy eating campaign. The emergence that some of  © 2006 The International Journal of Urban Labour and Leisure 5 our diets are responsible for certain diseases such as cancer, new food policies were created to improve and promote healthy eating (Baggott 2000,168). From the early 1970s onwards, the Government became more aware of the public’s diet and set up several organizations such as the Committee on the Medical Aspects of Food and Policy (COMA), the National Advisory Committee on Nutrition Education (NACNE) and the Joint Advisory Committee on Nutrition Education. (Baggott, 2000:136) Their mission was to provide nutritional advice to the public and promote healthy eating. (Beardsworth, 2000:136) However, the Government departments’ interference with the work of these organisations resulted in little success being achieved (Baggott 2000:170). With the increasing public interest in health and food safety in the 1990s, the Labour Government introduced tougher policies on food and health when they came to power in 1997 (Baggott, 2000:175). The Food Standards Agency (FSA) has been authorized a new set of powers to give nutrition guidelines and labelling advice. The FSA recommended six grams of salt per day and wanted to introduce the â€Å"colourcoded system† on ready-made foods, so customers could identify the fat, salt and sugar content of the food by the labels. The FSA believes that specific seasoning contained within the food, will determine whether it is healthy or not. Food with a low salt, fat and sugar content is considered to be healthy by the FSA. (Website 5) The colour-coded system will show consistency for all food packaging; therefore, it is easier for everyone, including children, to recognize the foods which are considered to be healthy and also reduces any confusion. In February 2004, the National Health Service (NHS) published a free booklet called â€Å"Five a Day Made Easy† to promote a healthier lifestyle. (Website 1) It believes that eating five portions of fruit or vegetable per day, is eating healthily. Therefore, the Government considers fruit and vegetables as the key element of healthy food. In November 2004, the FSA put forward the ‘traffic light labels’ to the Public Health White Paper. (Website 7) However, there are a lot of pressures around this recommendation. The food and farming industries were worried that full labelling indicating the fat, sugar and salt content will increase their cost and cause restriction on their marketing strategies. (Baggott 2000:171) Moreover, the Food and Drink Federation (FDF) who is the largest representative of the food and drink manufacturing companies pointed out that the ‘traffic light labels’ are too â€Å"simplistic, subjective and potentially misleading†. (Website 8) Rather than help consumers fit the labelled food into a balanced diet, it is likely that they will simply view the food as good or dismiss it as bad. There are pressures that prohibit the Government from implying more regulation on food labels. Since the closure of food industries do not simply lead to less food choices, but also a great deal of job losses and plunging of the economy, the Government is required to think carefully about the implications of new regulations and whether the new comprehensive food label would working on not. The media also plays an important role in promoting healthy eating concepts. The term media refers to television, radio, poster advertisements, and newspaper and magazine articles. With the media’s wide spread of power, the issues they brought up helped to give information on diets quickly. However, it is debatable whether all the media are impartial and helpful in improving our diets. Since most of the media  © 2006 The International Journal of Urban Labour and Leisure 6 relied on the advertising revenues to survive, concerns are made to the effect of their advertisers (Tansey, 1995:183). In the advertising aspect, American children watch 20,000 commercials a year where at least 10,000 of them are food products. (Millstein 1993:219) In Britain, food industries have spent forty billion every year on advertising (Millstone, 2003: 98). Food advertisements are wide spread on television, magazines, radio, internet and posters on the street. Most of the advertised products are branded and processed. More importantly, compared with the perishable food, they are high in sugars, refined starches, fats and added salt (Millstone, 2003:98). These advertisements persuade consumers to buy more. Food products such as chocolates and crisps are promoted to the teenage market (Conner, 2002:120). Children consume the confectionaries between meal times which lead them to miss out their meals, consequently, not acquiring enough nutrition (Dobson, 1994:19). The effects of advertisements are powerful, but not always helping to promote healthy eating ideas. Media can be a direct tool to help the public understand the scientific reports and learn about food safety and what is healthy to eat. However, sometimes the headlines of the news reports are misleading and exaggerated. One of examples is the headline from New York Times â€Å"Low fat diet does not cut health risks†, where that heading is referring to a study of women aged fifty to seventy-nine years old with respect to breast cancer research (Newsweek, March 2006). People who do not read the details will presume that low fat diet is useless in maintaining health, whereas if you read the whole article one will find out that low fat diet does not reduce your risk of breast cancer. The media penetrates every household and although it might not always guide the public on healthy foods, they are definitely helping to shape the future food consumption patterns. Food industries and the retailers produce and sell the food. Food industries promote their products in a healthy manner only because of the market’s need. The major concern of a food business is to make profit. There is a limit on how much a person can eat and consume, therefore the overall demand for food will not increase much. However, the food industries can further expand their market and make more profit by adding value to fresh food and turning them into commodity goods such as canned food, frozen food etc (Warde, 1997:191). Food processors have a set of ingredients to ‘add-value’, they are sugar, starch, fat and flavourings (Tansey, 1995:111). Consequently, processed food is not as healthy as raw food. In order to fulfil the customers’ health desires, supermarkets use healthy eating as one of their promotional strategies. Tesco has improved their company image by initiating healthy eating and has launched food labels on its retail products (Murcott, 1998:119). Although its original aim was to increase profit, it did arouse people’s attentions to eat healthier. On one hand, the supermarkets are promoting healthy eating; on the other hand, they develop all sort of processed food such as chilled and ready meals at the same time to exploit another market. Most supermarkets have developed their own branded products. This is to enlarge their market share rather than providing customers with a wider choice. One of the examples is chilled ready-meals where this kind of product was completely new in 1980s (Murcott, 1998:119). Marks and Spencer, as a pioneer, developed this market. By the 1990s, this market was worth over three hundred million pounds per annum  © 2006 The International Journal of Urban Labour and Leisure 7 (Murcott, 1998:119). These ready-meals are one of the processed foods with added salt and sugar. With confusing food labels on the packaging, consumers can hardly calculate how much salt they consume. Since the central aim of food manufacturers and retailers are to make profit, their intention to promote healthy eating is not convincing enough. There is still a baffling question of what to eat is value for money and good for health (Jenkins, 1991: 54). Do We Have a Choice to Eat Healthy? Although we are responsible for looking after our own health, the public, private and voluntary sectors have directed our choice of food. Our choices of food are affected by social, cultural and political factors rather than individuals’ preference. Social factors included class, age, family backgrounds considerations. The direct social-economical restriction of our choice of food is the amount of money we have available to spend on food. Jenkins supports this idea by noting that â€Å"knowledge is a source of consumer power, but only when you have got money to spend† (Jenkins, 1991:72). Our choices of food are based on the amount of wealth. He pointed out that poorer people tended to pay more for food. This is not only due to the limitation of transport, but due to the amount of product they could afford to buy (Jenkins, 1991: 74). Small purchases are more expensive compare with bulk sales. Poor people suffer from the consequences of supermarket sale strategy. For example, the price for two packs of chicken thighs is 148 pence per pound, whilst the price for eight packs of chicken thighs is 135 pence per pound (Jenkins, 1991:73). Customers will get a better deal if they buy products in bulk. This illustrates that poor people know how to eat healthily, but they cannot afford to do so. Other than getting food that is not value for money, poor people suffer the fact that they know what is good for them but cannot afford to purchase it. For poor people, food expenditure is elastic and paying for other bills to maintain the living is more important (Murcott, 1998:177). Cutting the food budget is the most direct way to save money. Therefore, even though parents know that fresh juice is more nutritional than squash, they can do nothing about it. At the end of the day, even if the government has successfully promoted the healthy eating concept to the public, certain people still do not eat healthily due to the financial constraints. Different age groups have various food consumption patterns. The elderly prefer to stick with the traditional food for instance roast meat, whereas young people adopt new things such as rice or curries easily (Murcott, 1998:175). There is a rapid development of convenience food, but it does not necessarily mean that people in all age groups enjoy more choices to eat healthy. The elderly is an example that demonstrates a negative perception on fast food and ready-meals and they believe that home-cooked food is healthier. Therefore, a larger range of processed products do not mean a greater choice of food for everyone. Our eating habits are also constructed by the environment in which we grow up. Therefore, our families have a direct effect on our diet. A research was carried out in the early 1980s, on all major aspects of family food provision and consumption (Rodmell, 1986:73). This study found that the role of the housewife did not  © 2006 The International Journal of Urban Labour and Leisure 8 automatically give you the power to make a decision of what to prepare for meals. Surprisingly, most housewives claimed that they would cook whatever their husbands liked, in order to please them. Some wives claimed that even though they did not like the unhealthy diets, they would still cook it for their husbands to reward them for a long working day. As a child, there was less choice; they had to eat what was given to them. As a result, our tastes of food are customized by the working men. Recently, with the increasing number of single parent households, where many of them are either unemployed or earn a small amount of money, the choice of food remains to the individuals who purchase food for the rest of the family. Cultural differences affect our choices of food and whether we know how to eat healthily with our ethnicity backgrounds and traditions. There is a diversity of health implications and how people define healthy choices among different cultures. People have their own traditions in choosing and cooking food. ‘One size fits all’ health education programmes do not fit all the ethnics. One of the examples is that in Chinese traditions, food is divided in to ‘yang’ (hot) and ‘yin’ (cold), where eating yang food when our body is in yin’s condition and vice versa (Germov, 1999:150). Therefore, the health professionals have to study the background of minority groups and teach them to eat healthily without spoiling their culture. To familiarise the ethnic minority groups with the nutrient value, specialists about particular cultures are required to educate the minority group with healthy eating knowledge. There have been a few changes in food labelling policy, but these regulations have never requested manufacturers to provide a comprehensive nutrition label. As a customer, we have the right to know what kind of ingredients are in the processed food that we are consuming. However, food industries remain powerful and can keep the customers in ignorance. The Health Education Authority performed a survey with regards to food labels in the early 1990s (Hea, 1996:19). In this survey, twenty five percent of the informants have never read the nutritional information on food packages. This shows that the food label is important in directing food choices, as three quarters of those questioned follow guidance from the nutritional advice. Therefore, providing a comprehensive label on food packaging is essential. In recent years, a great deal of new products has had dishonest slogans on them, such as â€Å"low fat†, â€Å"freshly squeezed†, and â€Å"no artificial additives† (Jenkins, 1991:43). For example, olestra is a type of oil used to produce ‘low fat’ products. However, it brings significant side effects such as abdominal cramps when we consume it in large amounts (Germov, 1999:303). As a customer, reading the food label is not sufficient to conclude whether a particular product is healthy or not, we have to under the meaning behind these â€Å"low fat† products. In a food market where food labels are not universal and some of the packaging is misleading, there is no way to ensure that the product we choose is healthy. Knowing what is healthy is not good enough for the contemporary food market, consumers also have to learn and understanding the meanings behind the food labels. Therefore, understanding how to eat healthily is important, but regulations on food labels are also essential.  © 2006 The International Journal of Urban Labour and Leisure 9 Methodology. Research Aim There are a few aims for this research. This study aims to explore perceptions on the healthy eating concept and review the reasons behind people’s choice of food. Furthermore, it seeks to examine awareness of Government policies on healthy eating promotion. It is also important to examine the reliability of food labels and the popularity of fast food culture. Semi-structured Interviews. It is important to see if there is a correlation between the literatures in chapter one and the research I do, therefore, selecting an appropriate way to carry out this research is essential. Semi-structured interviews were held on a one-to-one basis where interviewees were given a few topics to discuss. This interview consisted of three main parts. Part A is concerned about the interviewees’ healthy eating concepts and their view of contemporary eating culture. By understanding how they defined a healthy diet, participants were asked to review their food consumption habits, restrictions on food shopping and their opinion on fast food culture. In the final of the interview, I enquired about their knowledge on Government policies and supermarket promotions on healthy eating. This research aimed to understand people’s view and opinion rather than to test their knowledge and numerical data. Therefore, it is more suitable to use a qualitative approach. Qualitative research helps to develop interviewees’ personal opinions and experiences for this research. The research is based on one-to-one semi structured interviews, which allows me to have more freedom in developing the interview and pursue further questions in response to the replies received (Bryman, 2004:543). Each interview lasted approximately an hour in order to allow interviewees to express themselves fully. In order not to interfere with the interview, I did not express my opinions on the topics. I guided the discussions with the same topic questions for everyone.

Oil and Gas Accounting Test Review

Natural gas, and natural gas liquids which geological and engineering data demonstrate with reasonable certainty to be recoverable in future years from known reservoirs under existing economic and operating conditions Proved Developed Reserves- reserves that can be expected to be recovered through existing wells with existing equipment and operating methods. Proved undeveloped reserves- reserves expected to be recovered by new wells on underlined acreage, or from existing wells where a relatively major expenditure Is required for recompilation Phases Encountered In upstreamOperations Pre-license prospecting Geological evaluation of relatively large areas Mineral right acquisition/contracting Activities related to obtaining from the mineral rights owner the legal rights to explore, develop and produce OLL In a particular area Production sharing contracts- arrangement by which companies obtain rights from the government to explore, develop and produce Exploration Evaluation and apprais al Development Drilling additional wells necessary to produce the commercial reserves, constructing platforms and gas treatment plants, constructing equipment and facilities necessary or getting the oil to the gas for processing and constructing pipelines. Production Extraction and treatment. Closure CHAPTER 4 Pre-license prospecting and nondrying exploration Identifying areas that may contain oil and gas reserves US Successful efforts- G&G costs expensed as Incurred Entry: Db Expense car cash (before or after license calculations) overhead costs with G&G activities Successful efforts- expensed as incurred. Successful Efforts Geological and Geophysical costs must be expensed as incurred. Doesn't matter if costs are Incurred before or after the license Is acquired.G costs and contract counting If operation is conducted under Lease or concession agreement, it is unlikely that the contract would contain provisions that would permit cost recovery of these costs If the operation Is condu cted under a SC or risk service agreement, the contractor may be permitted to recover G related expenditures incurred after license acquisition and possibly G costs Incurred before license acquisition Support equipment and faculties depreciation or operating costs become an exploration, development or production cost, as appropriate. Entries: Db G expense -depreciation Car Accumulated Depreciation Db G expense-operating costs Car Cash Reprocessing Seismic How to account for cost of re-evaluation or reprocessing of the data? If the reprocessing relates to the search for oil then it should be accounted for according to SE provisions regarding prospecting and nondrying exploration costs. If the purpose is to determine how best to develop the reserves in the field, then they should be capitalized as development costs.License acquisition costs Costs of evaluating business environment, signature bonus, negotiating, etc should be capitalized Entry: Db Intangible assets-unproved property Ca r Cash Development and production bonuses If the payment is actually a deferred signing bonus, the appropriate accounting treatment is to capitalize the development bonus as a license acquisition cost. Accrue once the operations are apparently proceeding to the development phase. Entries: To record signature bonus: Db Intangible Assets – unproved property Car Cash To transfer unproved property costs to proved due to commercial discovery: Db Proved property Car unproved property To record accrual of production bonus: Proved property Car production bonus payable To record payment of production bonus: DbProduction bonus payable Car Cash Internal costs relating to acquisition Can allocate capitalized costs to individual licenses acquired, on an acreage basis or an a potential licenses basis Costs of carrying and retaining unproved properties Costs relating to maintaining unproved properties be charged to expense as incurred Ex: delay rentals paid on lease mineral properties until specified work is commenced, property taxes, accounting costs, legal costs Impairment of unproved property Impairment has occurred if there is some indication that the capitalized cost of an unproved property is greater than the future economic benefits expected to be derived from the property. Under SE, loss should be realized. Negative G data and dry holes would typically suggest that part of the property's historical cost has expired and impairment should be recognized Db Impairment expense Car Allowance for impairment FAST permits impairment of individually insignificant properties on a group basis. Apply the impairment percentage to the total cost of the group of individually insignificant unproved properties. This determines the desired balance in the allowance for impairment account. Next the difference between the current balance and the desired balance is recognized as impairment expense.Entry: Impairment Expense Car Allowance for impairment, group basis Abandonment of unp roved property Full abandonment: When an individually significant license area is abandoned, its net capitalized acquisition costs should be charged to surrender and abandonment expense Ex: Db Surrender and abandonment expense (equal to acquisition cost) Db Allowance for impairment (balance) Car unproved property Partial Abandonment or Relinquishment the future economic benefit of the property, then the entire property should be assessed for additional impairment. Unproved property classification An unproved property should be reclassified too proved property status if and when commercial reserves are discovered on the property. Ex: Db Tangible Assets- proved property (acquisition costs) Db Impairment Allowance (balance) Car In tangible assets- unproved property Sales of unproved property If the property was individually significant, a gain or loss should be recognized on the sale.Ex: Db Cash (sale price) Db allowance for impairment (balance) Db/Car(gain or loss) Car unproved proper ty If the property was individually insignificant, a gain would be recognized only if the selling price exceeds the original cost of the property. Loss recognition is not allowed. CHAPTER 5 Accounting for Exploratory Drilling and Appraisal Costs Under SE, general nondrying exploratory costs are to be charged to expense as incurred; exploratory drilling type costs are initially capitalized. Exploratory Well- well drilled to find and produce oil or gas in an unproved area to find a new reservoir in a another reservoir or to extend a known reservoir.Stereographic test well- drilling effort to obtain information pertaining to a specific geological condition. Exploratory type† if drilled in a proved area, â€Å"development type† if drilled in a proved area. Exploration well- well drilled to discover whether oil or gas exists in a previously unproved geological structure Appraisal well- well drill to determine the size, characteristics, and commercial potential of a reservoir by digging an exploratory well. Classifying Drilling costs Separate intangible drilling costs (DC) from equipment costs. IDS deducted in year incurred for US tax law. Equipment costs may be depreciated over 7-10 years. Besides tax purposes, distinction has no significance Targeted DepthWhen evaluating after drilling : if commercial reserves have been discovered, the drilling in progress account balances are transferred to another type of asset account that will be subject to depreciation The first successful exploratory well's cost will be reclassified from an unproved to a proved property account If well is unsuccessful, plug and abandon hole and charges these costs to dry hole expense, net any equipment salvaged from well. If the license area is also relinquished, the net carrying value must be written off. Capitalized G SE- G costs are to be charged to expense as incurred. Current methods may capitalize AD and AD seismic methods used to determine drill sites.Time Limit on explor ation and evaluation or appraisal costs In order for cost to be capitalized in SE, there must be identifiable future benefit. IF an exploratory well has found oil reserves in an area requiring major capital expenditure to be classified as proved. In this case, the cost of drilling the exploratory well shall continue to be carried as an asset as long as 1. The well has found a sufficient quantity of reserves to Justify its completion and 2. Drilling of the additional wells is under way or planned for the near future All other wells, shall not be carried as an asset for more than one year following completion of drilling Post- balance Sheet Period GAP provisions that relate to information about conditions that existed at the financial statements are issued.If well is determined dry, capitalized costs are written off to dry hole expense If commercial reserves are found, the capitalized drilling costs are transferred to the wells and equipment accounts All the capitalized costs of an ex ploratory well are typically reclassified as dry hole expense or as wells ND related equipment Cost approval, budget and monitoring APE- Authorization for expenditure CHAPTER 6 Drilling And Development Costs- US SE Development costs- costs incurred to obtain access to proved reserves and to provide facilities for extracting, treating, gathering and storing the oil and gas. More specifically, development costs, including depreciation and applicable operating costs of support equipment and facilities and other costs incurred to: Gain access to and prepare well locations for drilling, including surveying, draining, road building, etcDrill and equip developmental wells, including costs of platforms Acquire, construct and install production facilities such as lease flow lines, separators, etc Provide improved recovery systems Development well- well drilled within the proved area of an oil or gas reservoir to the depth of a stereographic horizon known to be productive Service well- comple ted for the purpose of supporting production in an existing field. Development type stereographic well- stereographic test well drilled in a proved area Capitalization of Development-Related G Exploration Costs Requires capitalization of G in development activities. Unless it is performed on a development land area but to an unknown structure- expensed. If ad seismic is being used to study the reservoir and perhaps where addition development wells should be drilled, theoretically the cost should be capitalized to the field as development cost.Overhead As a general rule, all G is expensed, however where the company has a defined method for allocation is permitted to capitalize these costs as part of development Capitalization of Depreciation of Equip and Facilities Depending on nature, costs can be expensed or capitalized Capitalization of Financing Costs Capitalization of Interest† requires that a portion of interest costs incurred during the construction phase of assets shoul d be capitalized as a part of the cost of the self-constructed asset. Interest capitalization only applies to qualifying assets: 1 . Assets that are constructed or otherwise produced for an enterprise's own use 2.Assets intended for sale or lease that are constructed or otherwise produced as discrete projects (ships or real estate developments) Amount to interest to capitalize- the portion of interest costs incurred during the period when the asset is being instructed that could have been avoided if the spending on the asset had not been made. Capitalization period shall begin when 3 conditions are met: Expenditures for asset have been made Activities that are necessary to get the asset ready for its intended use are in progress Interest cost is being incurred Sole Risk or Carried Interests If an asset requires a period of time in which to carry out the activities necessary to bring it to that condition and location, the interest cost incurred during that period as a result of expen ditures for the asset is a part of the historical cost of acquiring the asset. CHAPTER 9 Production Costs Costs of labor to operate the wells and related equipment and facilities Repairs and maintenance Materials, supplies, and fuel consumed and services utilized in operating the wells and related equipment and facilities Property taxes and insurance applicable to proved properties and wells and related equipment and facilities Severance taxes Depreciation, depletion and amortization Accounting for Production Costs All costs relating to production activities, including workers costs incurred solely to maintain or increase levels of production from an existing completion interval, shall be charged to expense as incurred.An expenditure that enhances original performance of the well should be capitalized Materials and supplies- capitalize if used in drilling or development. If used in repair or maintenance, they should be expensed. Recompilations- typically involve entering an existing well and deepening or plugging back in order to achieve production in a new formation or a zone in an existing formation. In a currently or previously producing formation or zone should be treated as an expense since the purpose is to restore production without an increase in commercial reserves If the objective is to develop reserves in a new urination or find new reserves, the activity would be new drilling. Drilling costs could be exploratory or development rather than production) Costs should then be capitalized or expensed depending on SE or FCC and on outcome of drilling Taxes (severance or production) should be expensed as production costs Crude Oil Production 1 Barrel = 42 gallons of oil at 60 degrees F API gravity (measure of density) of oil = the higher, the lighter the oil All crude contains BBS&W- basic sediments and water Disposition: outright sales, direct supply, indirect supply, exchanges, prefacers, or oil seed in operations Gas measurement Measurement in Mac is af fected by temperature. , pressure, compressibility, gravity etc Standard pressure is 14. 73 pounds per square inch at 60 degrees Fahrenheit Pre Acquisitions Acquisition Exploratory 0 Development 0 Production List the four Oil & Gas Agreements used on a worldwide basis and describe each one. 1 .US Domestic lease agreement- an oil and gas lease grants to the oil and gas company the right and obligation to operate a property. This includes the right to explore for, develop and produce oil and gas from the property and also obligates the many to pay all costs. (Company is a working interest owner). All costs, all risk. Agreement- encountered in operations outside the united states where the mineral rights owner is the local government. Sometimes the government is involved with a joint working interest. Payment of a bonus by the oil company to the government at the time the contract is signed. Payment of a royalty to the government. Responsible for paying all of the costs incurred in dev eloping. 3.Risk service agreement- oil companies reform workers aimed at restoring or stimulating production including application of current technology to currently producing fields. Bonus to national government at contract signing. Government retains ownership of reserve. Oil company incurs all costs and risks. Operating and capital costs incurred are recovered through payment of operating and capital fees. Government may participate in operations as a working interest owner. 4. Production Sharing contracts- companies obtain the rights from the government to explore for, develop and produce oil and gas. Company pays bonus to national government at contract date. Pays royalties to government. Government maintains ownership of reserves. Companies incur all risk and costs.Company required to spend a predetermined amount of money, which is recoverable from future production. 2. ) Describe the life cycle (Phases) of an Oil & Gas Project. Include the Accounting Treatment (ii. Successful Efforts or Full Cost Pool) for each phase. 1. Pre-license prospecting- geological evaluation of relatively large areas before acquisition of petroleum rights. Analyzing G&G data. Successful Efforts (SE) Method The Financial Accounting Standards Board (FAST) has issued FAST Statement No. 19 dealing with the successful efforts method. Under the SE method, costs incurred in searching for, acquiring, and developing oil and gas reserves are capitalized if they directly result in producing reserves.Costs which are attributable to activities that do not result in finding, acquiring, or developing specific reserves are charged to expense. The cost center for the SE method is a lease, field, or reservoir. The various types of costs are treated under the SE method as follows: 1 . Acquisition Costs: They are capitalized to unproven property until proved reserves are found or until the property is abandoned or impaired (a partial abandonment). If adequate reserves are discovered, the property is reclassified from unproven property to proven property. For tax purposes, acquisition costs are handled the same way except the cost cannot be partially written off as an impairment expense.The property must be abandoned before any cost may be written off. 2. Exploration Costs: They are recorded in two different ways, depending upon the type of costs incurred. A. Nondrying Costs: Examples of these type of costs are geological and geophysical (G & G) costs, costs of carrying and retaining undeveloped properties, and dry hole and bottom hole contributions. These types of costs are expensed as they are incurred. For tax purposes, nondrying costs are capitalized to the applicable b. Drilling Costs: They are treated differently depending on whether the well drilled is classified as an exploratory well or a developmental well. An exploratory well is a well drilled in an unproven area.A developmental well is a well drilled to produce from a proven reservoir. 1) If an exploratory well is a dry hole, the costs incurred in drilling the well are expensed. If the exploratory well is successful, the costs incurred in drilling the well are capitalized to wells and related equipment and facilities. ) The costs incurred in drilling developmental wells are capitalized to related equipment and facilities even if a dry hole is drilled. The costs associated with tangible well equipment and facilities are capitalized, regardless of the type of well drilled. For tax purposes, certain costs associated with such equipment are eligible for treatment as deductible ‘DC.Tax depreciation methods usually allow for a more accelerated rate of depreciation than book or financial depreciation. Also, book depreciation will be computed on 1-1 The developmental dry holes and IDS which are capitalized for book purposes but expensed for tax purposes. Therefore, an M-1 adjustment will be required on the difference between the amount of book and tax depreciation. 3. Production Costs: These c osts are expensed as incurred, which is the same treatment used for tax purposes. It should be noted, however, that many taxpayers erroneously expense overhead attributable to either acquisition or exploration activities as production costs.Overhead attributable to acquisition and exploration costs must be capitalized. 4. Depletion: This usually requires an M-1 adjustment. Although the cost depletion formula is the same for book and tax purposes, the mount for the basis used in the computation of cost depletion will vary due to the difference in capitalization. In addition, many taxpayers will be allowed to use a larger percentage depletion deduction Full Cost Method Under the FCC method, all costs incurred in exploring, acquiring, and developing oil and gas reserves in a cost center are capitalized. 1. Geological and geophysical (G & G) studies, successful and unsuccessful, are capitalized for book and financial purposes.For tax purposes, successful G & G costs are capitalized and unsuccessful G & G costs are expensed. An M-1 adjustment is required for the amount of unsuccessful G & G costs expensed. 2. Delay rental costs are capitalized for book and financial purposes. 3. 4. Exploratory dry hole costs are capitalized for book and financial purposes. For tax purposes, all dry hole costs (exploratory or developmental) are capitalized unless the taxpayer elects to expense them. Since most taxpayers expense these costs for tax purposes, an M-1 adjustment is required. 5. Impaired or abandoned property costs remain capitalized in the cost center for book and financial purposes.For tax purposes, no deduction is allowed unless a property is totally worthless. An M-1 7. General and administrative costs which are not associated with acquisition, exploration, and development activities are expensed. However, overhead that can be associated with acquisition, exploration, and development activities is capitalized. The costs are handled the same way for tax purposes. 8. D epletion usually will require an M-1 adjustment. In many instances, taxpayers may be able to claim a larger percentage depletion deduction in lieu of cost depletion. Even where cost depletion is claimed for book and financial purposes because of the different capitalization rules, the amount of cost depletion allowable will vary.

Was Friar Laurence partly to blame for Romeo and Juliets deaths Essays

Was Friar Laurence partly to blame for Romeo and Juliets deaths Essays Was Friar Laurence partly to blame for Romeo and Juliets deaths Paper Was Friar Laurence partly to blame for Romeo and Juliets deaths Paper Essay Topic: Romeo and Juliet Friar Laurence is a highly respected Holy, profoundly religious man, that is regarded with respect and has a reputation of deep wisdom with a high social status, as he is well a well-known member of society, in the city of Verona. For many years he has received countless confessions and has strong beliefs in his religion and in life itself. Romeo knows the Friar very well, and he has known him for a long time, Romeo is a very close friend of Friar Laurences, as Friar Laurence would often here many of Romeos problems, dealing with young Romeos dilemmas and lovers, sharing his wisdom and experience with Romeo, to help him through his troubled times. Bringing them closer together, Romeo giving the trust and confidence that he can confide everything with the Friar. Romeo is Cleary very fond of the Friar and would regard the friars decisions and advise often as the very best, and with high priority. Which means Romeo would take Friar Laurences advice seriously and could easily follow any misjudgements that the Friar could possibly make. Both the feuding Capulets and Montagues are close with the Friar, and I am sure Friar would have given countless advice and heard many confessions each family, giving him massive insight and knowledge into both families and the spiteful, ancient dispute between them. Friar Laurence would know an awful lot about both families, but he is known as a good man and has (as far as we no in the play) not used this information against the two families, which he could easily do, but obviously he does care, about the families, and particularly in Romeo. After a very short debate and curious interrogations, Friar Laurences quickly ready to marry Romeo and Juliet. But Friar Laurence is surprised by the speed in which Romeo has become so deeply in love with yet another girl, as only a week before was Romeo pouring his heart and shedding many tears over his painful love for Rosaline, in which the Friar had spent many hours comforting Romeo. But no he is so quickly in love with a knew lover that it takes the Friar in someone irritated surprise, So soon forsaken? .. Hath washd thy sallow cheeks for Rosaline! How much salt water thrown away in waste Friar Laurence is stating in this Quotation, and emphasising how amazed and shocked he is at Romeo change in lover, he is saying all the times he has cried over Rosaline has been in vein, when he could not of loved here truly, and just how he has suddenly got over Rosaline. But then Romeo tell of him and Juliet wooing and their marriage, and how deeply in love they are, the Friar Laurence seems to become slightly more convinced, and he vows his alliance, mainly because of their friendship, but I think he may see a further benefit of this love, In one respect Ill thy assistant be, for this alliance may so happy prove, to turn your houses rancour to pure love. Then he offers Romeo some more advice Wisely and slow, they stumble that run fast. Basically he is saying slowly down in your ventures, if you go to fast he will fail, nice and slow and he will prevail. However, I think this sudden dramatic chance in lover, could of dampened the Friars confidence or trust in Romeo actions and Romeos love integrity, as he is shocked of his suddenly getting over his desperate love for Rosaline, as he mentions, Good pardon sir, wast thou with Rosaline? None of this dissuasion in Romeos love integrity and actions is profoundly shown, but I think it could be a possibility, due to the number of hours the Friar spent comforting Romeo for his love for Rosaline, and now for him to simply go and love another woman, this could of irritated the friar a lot. And as the Friar is a wise and intelligent man, this would obviously make him query the reality of Romeos love, but still he doesnt say this to Romeo, he merely states that Romeo could benefit also from it and it could make his dream of true love come true. So I think Friar Laurence isnt telling the entire story of what he thinks or knows to be true. Section 2 Friar Laurence only confides his discrete marriage in the nurse, and there could be several reasons for doing so. One reason is that maybe he only told the nurse because he wants to claim the credit for ending the long lasting feud with the two families, or maybe he simply wanted to help Romeo and Juliet, and doesnt want to be revealed to be involved because he doesnt want to be found out and at the brute of the blame, that the two battling families will inevitably crash down on some poor soul. There could be serious consequences for the marriage, as the thought of uniting one person from each of the feuding families in holy matrimony is laughable, because they hate each other so much. However, on the other hand Friar Laurence could be keeping discrete so he can monitor the outcome of the families reaction, for example if the families took the marriage well, and saw the good attributes that it could have, the Friar would claim the credit for coming up with the plan to marry two of their family members, whereas if the families took it badly and they were in uproar, Friar Laurence would attempt to remain discrete and rid himself of all involvement. But there could be many reasons for the familys acceptance of the marriage, such the marriage reuniting the families and bring peace to the streets of Verona. Using it as an escape route out of the bloody hate that the two feuding families have shared for centuries, and bringing them together. So Friar Laurence may have foreseen the possible outcomes and done all of this in an attempt to help Romeo, but also for a greater good of bringing peace to the two main bodies of Verona. So what if he wants o bask in the glory of the amazing feat that he could off achieved? But I believe he didnt mention the plan to anyone else because it is a very serious matter, and as I said before their could be serious consequences if all went wrong. Section 3 scene 3 Friar Laurence conceals Romeo and sends him away in scene three. Telling no one except those concerned of his plans, and keeping his thoughts and ideas to himself. This plan of his can have many good or bad effects. It could be a bad idea because by concealing Romeo and telling more lies, he is making things a lot more complicated. Leading to him having to wind more webs of lies, this plan also makes him a criminal, and could have some very serious effects on Friar Laurence. This however also shows the Friars loyalty and could emphasize his closeness with Romeo, helping him get away and burdening himself with the high responsibility for Romeo and Juliets lives. He has taken on a huge burden, making it now up to him that everything goes all right and Romeo stays in concealed, as well as the marriage. There can be many attributes to Friar Laurences decisive tactics, such as saving Romeo and Juliets marriage, and possible their lives, because marrying them puts their lives in danger, but they could of committed suicide for being apart like they did at the end, as the Friar possibly has some understanding of Romeos emotions, by hiding their marriage and concealing Romeo he has proved himself very honourable. Whilst Romeo is in hiding, Friar Laurence works furiously to negotiate between and reunite the two families but also to reconcile Romeo, which if it works would inevitably soften the blow of Romeo and Juliets marriage, ad by negotiating the Friar could bring the two families slightly closer together, so It appears that all the Friars motives are o the highest quality, honour and loyalty, because he is putting himself at risk by trying to unite the families and trying to save Romeo and Juliet, and importantly reconciling Romeo, which puts burden and responsibility on him. Section 3 Act 4 scene 2 Friar Laurence after much heartache and dramatically shed tears from Juliet offers a very serious proposition, and possible escape route for Juliet. This is of course the plot to give Juliet a very strong sleeping draught (potion) so she will appear dead, and defying her father and to avoid her marriage with Paris. Again this is a completely secret affair, only Friar Laurence and Juliet knowing, not even Romeo. This plot id a very serious matter, as the outcome could go many ways, and unfortunately no one knows how Friar Laurence wanted the future of the plot to hold, he could of planned it so the two families are so sad of Juliets passing, that it would soften the blow when they find out Romeos terrible deeds, and possibly bring him reconcilement. Hopefully then their marriage to be accepted and the two families to be brought back together, because they would just be pleased with the retuning of their two relatives Romeo and Juliet. Friar Laurence could be keeping this a secret merely because he wants the best for Romeo and Juliet, or he could be keeping low key because h wants to see the initial families reaction, if they accepted the marriage and the families reunited, he would claim the credit and gain much glory and reward, but if they were not to take it well he would maybe deny all involvement. But of course this is not a very priestly dead to commit, isnt his role to reveal truth and encourage honesty? Could he be solely acting out of self-interest? Or is he doing everything for Romeo and Juliet? Either way he has not acted very priestly, but if his motives are for Romeo and Juliet, and for the future of the two families, he has acted very loyal and honourably. As the consequences of the marriage on Romeo and Juliet far excel his own, maybe he is frightened of his bigamous performance of marriage, so providing Juliet with the sleeping potion could be his method of protecting himself. But in the past he has proved much loyalty for both Romeo an Juliet, and all others, out of no self merit or no feather reward than religious and personal satisfaction, and with this plot comes as much danger for his reputation and his life as the reward for bringing the families together, bringing Romeo back and saving the marriage. Also the two families are both extremely powerful, he simply cannot afford to offend either, yet he is putting his life and reputation on the line to save Romeo and Juliet, but if Juliet persists with her threat to kill herself, the truth could come out and the Friar will be blamed, so he could be doing this to keep Juliet quite, or he could be doing it to save the marriage. There is much danger involved, yet he still persists with his dramatic plot, having no escape now, he has preformed the marriage, he is very much involved now, all he can do it go forward and persist. Section 4 In act five scene 3, Friar Laurence asks Friar John to deliver the letter to Romeo, telling all of his plot and of Juliets deep slumber. But Friar John would no take the letter to Romeo, nor would any messenger, due to their fear of infection from Romeo, because they believe he is diseased with evil, and they do not want to catch it to be sent away. Friar Laurence nos that Romeo is not diseased, yet he still will not take the letter to Romeo, Friar Laurence insists upon Friar john taking it but he does not, so the letter explaining Juliet is not really dead never reaches Romeo. Instead Romeo gets the new that she is dead, Friar Laurence should of predicted this and his reaction, because he knows Romeo very well, but I think he may question Romeos love integrity and therefore underestimate his reaction. The correct thing to do for Friar Laurence was deliver this important letter himself, or maybe explain in person. So this was a big mistake of Friar Laurences. Section 5 In act 5 scene 3 Friar Laurence has a very brief told with Friar John, asking him to deliver the letter to Romeo, and to get the crowbar, I cannot understand why Friar Laurence does not get the crowbar himself, as he is the only one that understands the urgency of the situation, and Friar John would be slow in getting it because he does not no of the rush Friar Laurence is in. This could of delayed Friar Laurence quite a bit and could of lead t him being late. I do not believe he took him time purposely because he obviously wanted to get their before Romeo, but maybe Friar Laurence didnt understand the urgency of the situation himself, because he could of misjudged Romeos reaction, so two very big mistakes. Section 6 I think it could have been fate that caused the events to occur in that way, and Romeo and Juliet to commit suicide, and that maybe Friar Laurence could have just been another victim of the events already laid of by destiny, but I believe you can change he stars and fate, and I believe that Romeo and Juliet would not have die if Friar Laurence had judged the situation correctly and arrived earlier. But a whole series of overlaying events happened to make the final devastating deaths happen, so it could have been fate, and no matter what Friar Laurence did the same thing could of happened. Conclusion I think there are many things that Friar Laurence could and couldnt have done to lead to this final dramatic ending. I believe he is partly to blame because he got himself involved and took the responsibility of Juliets life, without taking into consideration Romeos reactions. The friar took to long to get to the tomb, and he made a huge mistake by not giving Romeo the letter in person, or explaining the situation in person to Romeo. But I think Friar Laurence had no intentions of hurting either of them, he proved himself loyal and honourable, and had very loyal motives, he put himself at risk for the better of the two families and Romeo and Juliet, but he obviously did not think through the plan enough and that makes him party to blame. I think he could of prevented them from dying by thinking more about what he was doing and the implications of Juliets fake death o Romeo, but if the Friar had not been involved I think Romeo and Juliet would have just got married by another Friar, so I do not blame him for getting involved, he had no choice, because each of their feelings were so great for each other they would have done whatever it took to be together. So Friar did a loyal good thing and married them, with the hopeful intention he might bring together the too families by doing so, but it was not his fault the feud f the families were so strong, and Romeo and Juliets feelings were so great they could not bear to be apart. I think a large amount of the blame lies with the families, the Capulets tried to force Juliet into marrying Paris, whom Juliet didnt love in the slightest, and with both families because they took the feud so seriously and fought any respects they might have for each other and looked upon each other with severe spite and distaste, that it was all rather petty, if their was no feud, Romeo and Juliet would not have died. I believe Friar Laurence should not be blamed because he was a good man that only had everyones intentions but his own at heart, and he only wanted what was best for the families and Romeo and Juliet, he only made a few mistakes that lead to very dire consequences, but I do not blame him for those mistakes. He may not have acted in a very religious Friar way, and at the start of the plot it was hard to see the Friars intentions and that they werent solely of self-interest, and that his discreetness was because he wanted all of the glory and reward, but this is not the case. I think he kept it a secret and told very few because if anyone else new word would get out and his plan of Romeo and Juliet living together happily, and the families reuniting, would be destroyed.

Free Essays on Catholic Abuse

In the wake of the current scandal over child abuse by priests, I received a letter from an American woman in her mid-forties who was brought up Roman Catholic. She has two strong recollections from when she was seven. She was sexually abused by her parish priest in his car. And around the same time, a little school friend of hers, who had tragically died, went to hell because she was a Protestant. Or so my correspondent was led to believe by the then-prevalent doctrine in her church. Her view now is that, of these two examples of Roman Catholic child abuse, the one physical and the other mental, the second was by far the worst. She writes: Being fondled by the priest simply left the impression (from the mind of a 7 year old) as "yucky," while the memory of my friend going to hell was one of cold, immeasurable fear. I never lost sleep because of the priestbut I spent many a night being terrified that the people I loved would go to Hell. It gave me nightmares. I am sure her experience is far from unique. And what if we assume a less altruistic child, worried about her own eternity rather than a friend's? Odious as the physical abuse of children by priests undoubtediy is, I suspect that it may do them less lasting damage than the mental abuse of having been brought up Catholic in the first place. Happily I was spared the misfortune of a Roman Catholic upbringing (Anglicanism is a significantly less noxious strain of the virus). Being fondled by the Latin master in the squash court was a disagreeable sensation for a nine-year-old, a mixture of embarrassment and skin-crawling revulsion, but it was certainly not in the same league as being led to believe that I, or someone I knew, might go to everlasting fire. As soon as I could wriggl... Free Essays on Catholic Abuse Free Essays on Catholic Abuse In the wake of the current scandal over child abuse by priests, I received a letter from an American woman in her mid-forties who was brought up Roman Catholic. She has two strong recollections from when she was seven. She was sexually abused by her parish priest in his car. And around the same time, a little school friend of hers, who had tragically died, went to hell because she was a Protestant. Or so my correspondent was led to believe by the then-prevalent doctrine in her church. Her view now is that, of these two examples of Roman Catholic child abuse, the one physical and the other mental, the second was by far the worst. She writes: Being fondled by the priest simply left the impression (from the mind of a 7 year old) as "yucky," while the memory of my friend going to hell was one of cold, immeasurable fear. I never lost sleep because of the priestbut I spent many a night being terrified that the people I loved would go to Hell. It gave me nightmares. I am sure her experience is far from unique. And what if we assume a less altruistic child, worried about her own eternity rather than a friend's? Odious as the physical abuse of children by priests undoubtediy is, I suspect that it may do them less lasting damage than the mental abuse of having been brought up Catholic in the first place. Happily I was spared the misfortune of a Roman Catholic upbringing (Anglicanism is a significantly less noxious strain of the virus). Being fondled by the Latin master in the squash court was a disagreeable sensation for a nine-year-old, a mixture of embarrassment and skin-crawling revulsion, but it was certainly not in the same league as being led to believe that I, or someone I knew, might go to everlasting fire. As soon as I could wriggl...

Using Se with Spanish Verbs To Express the English Passive Voice

Using 'Se' with Spanish Verbs To Express the English Passive Voice If youre new to learning Spanish, you might easily be confused by some of the signs you see in a Spanish-speaking area: SE VENDEN ORO Y PLATASE SIRVE DESAYUNOSE ALQUILA Translate the words the best you can, or type them into a portable translating device, and you very well could end up with translations such as these: Gold and silver sell themselves. Breakfast serves itself. It rents itself. Se Used for Type of Passive Voice Obviously, those literal translations dont make much sense. But once you become familiar with the language, you realize that such usages of se and verbs are quite common and are used to indicate objects being acted upon without stating who or what is doing the action. That explanation might be a mouthful, but we do the same thing in English, only in a different way. For example, take a sentence such as The car was sold. Who did the selling? Out of context, we dont know. Or consider a sentence such as The key was lost. Who lost the key? Well, we probably know, but not from that sentence! In English, we call such verb usages the passive voice. It is the opposite of the active voice, which would be used in sentences such as John sold the car or I lost the shoe. In those sentences we are told who is performing the action. But in the passive voice, the subject of the sentence is acted upon by someone (or something) rather than being the one performing the action. Spanish does have a true passive voice corresponding to the English one: El coche fue vendido (The car was sold) and el zapato fue perdido (the shoe was lost) are two examples, but it isnt used nearly as much as in English. Much more common is use of the third-person reflexive verb form, which uses the pronoun se. (Dont confuse se with sà ©, which means I know or sometimes you be as a command.) Rather than saying that something is done to something, Spanish speakers have the object doing it to itself. Se Passive Shouldn't Be Translated Literally Thus, se venden oro y plata, although translated literally would mean gold and silver sell themselves, can be understood to mean gold and silver are sold or even gold and silver for sale, neither of which specify who is doing the selling. Se sirve desayuno means breakfast is served. And se alquila, which might be seen as a sign on a building or object, means simply for rent. Keep in mind that the grammatical function of such reflexive verb forms is to avoid stating who or what is performing the action, or simply to recognize that the performer of the action isnt important. And there are ways of doing that in English other than using the passive voice. As an example, look at the following sentence in Spanish: Se dice que never. Literally, such a sentence would mean it says itself that it will snow, which doesnt make sense. Using a passive construction, we might translate this sentence as it is said that it will snow, which is perfectly understandable. But a more natural way of translating this sentence, at least in informal usage, would be they say it will snow. They here doesnt refer to specific people. Other sentences can be translated similarly. Se venden zapatos en el mercado, they sell shoes in the market (or, shoes are sold in the market).  ¿Se comen mariscos en Uruguay? Do they eat seafood in Uruguay? Or, is seafood eaten in Uruguay? Sometimes in English we also use one or an impersonal you where a Spanish speaker might use a se construction. For example, se puede encontrar zapatos en el marcado. A translation in passive form would be shoes can be found in the market. But we could also say one can find shoes in the market or even you can find shoes in the market. Or, se tiene que beber mucha agua en el desierto could be translated as one has to drink a lot of water in the desert or you have to drink a lot of water in the desert. The you in such cases doesnt mean the person being spoken to, but rather it refers to people in general. It is important to keep such meanings of English sentences in mind when translating to Spanish. You might be misunderstood if you were to use the Spanish pronoun usted to translate you in the above sentences. (It is possible to use usted or tà º to mean a kind of impersonal you as in the English sentence, but such usage is less common in Spanish than English.) Key Takeaways Reflexive verbs using se are often used to form a type of passive voice, which avoids saying directly who or what is performing the verbs action.This usage should not be translated literally to English, as that would result in phrases such as it sells itself or it lost itself.Spanish has a true passive voice that uses the form ser past participle, but it is used much less often than the English equivalent.

Gross domestic product Assignment Example | Topics and Well Written Essays - 1500 words

Gross domestic product - Assignment Example In this case, the GDP acts as a clue in matters pertinent to financial wealth of the country through measuring standard of living in a given country. Consequently, every country develops interest in knowing about the GDP correlations to ensure a boost in the wellbeing. Some of these GDP correlations realized in every country are happy index, crime rate, corruption, income and if the country is developed or developing. it is intrinsic to gain the knowledge about how these factors affect the GDP in order to tailor projects that can restore a nation. Many studies have been carried out both having the aim of testing the hypothesis presented in the paper. Through carrying out a study on the GDP of different countries, the researchers give their prediction on whether the factors are likely to increase on reduce the GDP. Andrew E Clark and Claudia Senik presents study which shows that happiness index and income have impact on the GDP. The variables in play were income, happiness index and GDP. They confirm the availability of correlation between the factors and the former. In order to test their hypothesis, the authors verified the significant relationship between happiness index and income of a country. Evidently, they found that increase in happiness index insinuates that income is also likely to increase on the other hand. The authors assert that happiness of psychological importance to the citizens, especially in their endeavors of increasing their income (Clark and Claudia, 20). The study also showed that income has a significant relationship with GDP as can be shown by the correlation presented. The study concluded that the income affects the well-being in an indomitable way regardless of other factors. Clarifying the results, the study indicates that income improves a country’s ability to adapt. In a study carried out by the J.

The Baroque Era Essay Example | Topics and Well Written Essays - 500 words

The Baroque Era - Essay Example In particular, the various features of the Baroque style influenced my developing of interest in this type of art. Firstly, my interest in the style is due to its use of drama through contrasting dark-light effects in painting or film. Specifically, the drama in baroque style is full of exaggerated motion and clear details in sculpture, painting, architecture, literature, dance, and music interesting thus explaining my choosing of the style. That, according to (Carl & Charles 9), refer to the application of tenebrism technique in artistic language as evident in the Artemisia Gentileschi’s Judith Slaying of Holofernes painting. In the painting, Judith has a sterling, broad and masculine face and physique in a fantastic way (Allen n.p). That can be construed to mean women are strong independent beings and as such the society should not view them as weak and fragile. Secondly, Baroque is interesting in that it uses direct, obvious, and dramatic iconography that intends to appeal above all to the senses and the emotions (Old Masters Society n.p.). That when put into use helps in producing a very high-contrast, dramatic atmosphere in dimly lit scenes in paintings as evident in various paintings, That, as (Carl, & Charles 3-6) contend, is evident in the use of different technique like "chiaroscuro," (interplay between light and darkness on paint portraits) as in the case of Paul Rubens’ painting, "The Massacre of the Innocents". Thirdly, the Baroque style is interesting in its description of dark.

Unit 2 IP Presentation Essentials Essay Example | Topics and Well Written Essays - 500 words

Unit 2 IP Presentation Essentials - Essay Example (0323); Reconnaissance Man, Combatant Diver Certified (0324); Reconnaissance Man, Parachute and Combatant Diver Certified (0326); Machine Gunner (0331); Mortarman (0341); Infantry Assaultman (0351); Anti-Tank Missileman (0352); Infantry Unit Leader 0369) (Powers, 2012). II. Taking a step back, the grunt is part of the highly esteemed US Marine Corps, whose commander is a member of the Joint Chiefs of Staff in the US, and which functionally is part of the US Navy (Columbia Encyclopedia, 2012) 2. The place of US Marine Corps in American culture is one of honor, as evidenced by the dedicated war memorial that has come to be the final resting place of US Marine grunts (National Park Service, 2012) I. Life as a Marine grunt is hard and strenuous, from the first day of training through the different missions and tasks that the grunt is assigned to. It is demanding physically, emotionally, and psychologically, and only the fittest survive through to the training and the actual field deployments (US Marine Corps, 2012; Wetzel, 2012; Lodder, 2011; Hogan, 2008; Mitchell, 2010; Small Wars Foundation, 2009). 1. The dangers that grunts face in the Marines is real, and there are testimonies to the strength and courage of those who suffered serious and life-threatening disabilities and injuries on the field. Those testimonies and stories make up the vast lore of valor and bravery that make up the life of the Marine grunt, and they are widely discussed and honored by all Marines and the larger society. The story of one Marine who suffered massive injuries while on duty in Germany is the story of all Marines (Wetzel, 2012) References to grunt life in the protracted wars that the US continues to fight, such as those in Afghanistan, are graphic and unedited, giving us a glimpse of the unromantic aspect of grunt life, so unlike the romantic images we get from the movies and from popular culture. Real grunt life in the Marines is sometimes harrowing, but Marine grunts try and

Lipids Essay Example | Topics and Well Written Essays - 1250 words

Lipids - Essay Example Many of these important molecules are vital to our very existence, and without them we would not be able to survive. At the same time however, to many lipids has recently been proven to give rise to bad health conditions, so it is important to keep a proper balance of these molecules, as to few or to many of these vital molecules can be extremely harmful, even deadly. Our bodies need these fats in their system, and we also need them in our diet. Without these important fats, our body would not be able to function; our cells would not have the right layers needed for most of their processes, and we would eventually die. Lipids are extremely important molecules, that are vital to our existence, and we need to make sure to keep a proper amount of them in our body. Lipids are just one of the many molecules that help our body tick. Often unseen or unknown by the majority of the community, most people take these highly important molecules for granted, not even knowing what they are as they keep their body working properly. The lipid molecule is vital to human life, and without it we would not be able to function. Understanding this complex molecule is also important, so one can know exactly how this versatile molecule helps keep our body working, and how they help our body partake in many of its important life functions and reactions. By a scientific definition, lipids are â€Å"an amphiphilic class of hydrocarbon-containing organic compounds†( http://en.wikipedia.org/wiki/Lipids). They have several important qualities that give rise to their importance in the human body and cellular construction. One of these qualities is the importance of the structure of lipids. Lipids have a long hydrocarbon tail, which is hydrophobic and does not like water. On the other end of the lipids however, is a hydrophilic head, which does like water.