Common Agricultural Policy by European Union

Common Agricultural Policy by European Union The Common Agricultural Policy (CAP) is a policy, set forth by the European Union (EU). It also comprises of a set of rules that control the manufacture, trade, and processing of agricultural products. The CAP currently accounts for almost fifty percent of the EU budget, however, this number continues to decrease over the years. The CAP is significant in that it symbolizes Europes switch from sovereignty on a national level to a European level. The CAP is funded by the European Agricultural Guidance and Guarantee Fund (EAGGF).This fund is allocated into two different sections, the Guidance section and the Guarantee section. The Guidance section is one of the structural funds, which contributes to the structural improvements in agriculture and the development of rural areas; the Guarantee section funds expenditures concerning the common organization of the markets. Storage taxes, manufacture taxes, and portions of each member states Gross National Product (GNP) also finances the CAP. The Treaty of Rome, in July 1958, formed the foundation for a unified Europe via the implementation of the general objectives for the CAP. â€Å"The CAP was established as a means of rectifying the deficit in food production within Europe through supporting internal prices and incomes† (Blair 123-124). The CAP succeeded in realizing its initial goals of increased production and productivity, stabilized markets, secured supplies, and farmer protection. However, the system included problems, which became apparent as the Community established a surplus for most of its agricultural products. First, the CAP increased output beyond the markets need via the guaranteeing of prices through intervention and production aids. Second, the very success of the Cap caused tension within the Communitys trading partners as subsidized exports affected the market, and thirdly, the desire to produce more food brought with it environmental damage to certain regions (Blair 123-4). The legal base for the CAP is defined in Articles 32-38 in Title II of the EC Treaty, in which, Articles 33-34 form the basic foundation for the CAP. Article 33 lists the objectives of the CAP as a means, â€Å"to increase agricultural productivity by promoting technical progress and by ensuring the balanced development of agricultural production and the optimal utilization of the factors of production, to ensure a fair standard of living for the agricultural community, in particular by increasing the individual earnings of persons engaged in agriculture, to stabilize markets, to assure the availability of supplies, and to ensure that supplies reach consumers at reasonable prices† (europa.eu.int).Through Article 34 came the creation of the Common Organization of the Agricultural Markets (COM). These COMs were to take on one of three different forms, depending on the product. They successfully eliminate obstacles to intra-Union trade while also keeping a common customs barrier with respect to countries outside the Union. Results of the COMs include a unified market in which products move freely between nations, community preference, in which EU products are always given preference, price advantage over imported products, and financial solidarity in which all expenses by the CAP are covered by the Community budget. The CAP has had a long history of reform, and is nowhere near perfect. The main attempt of improvement came just ten years after its operation. In 1968, the Mansholt Plan in which he aimed at rationalizing farming with the community, giving farmers an adequate income and reducing the burden of subsidies in the economy was put into effect in an attempt to reduce the number of people in the agriculture business and to promote more efficient means of agricultural production. In 1972, the extensive food surpluses were targeted through the creation of structural measures designed to modernize European agriculture. This attempt at reform is generally regarded as a failure because many of the problems it tried to fix were still left unchecked. In 1983, a publication was released entitled, The Green Paper, which sought to balance the on-going differences between supply and demand through improvements in production. In 1988, the European Council agreed on various reform measures. The â€Å"a gricultural expenditure guideline,† limited the percentage of CAP expenditure in the complete budget. In 1991-92 the future of the CAP was addressed through what has been called, â€Å"The MacSharry Reforms† in which the reforms included the cutback of agricultural prices to make the products more competitive, compensation for farmers that incurred a loss in income, and environmental protection. With the positive effects on European agriculture, the reform of 1992 was generally regarded as successful. However, international trends, the expansion towards Central and Eastern Europe, the preparation of the single currency causing budget constraints, the increasing competitiveness of products from non-member countries, and a new round of World Trade Organization negotiations forced further adaptation of the CAP† (europa.eu.int). In July 1997, â€Å"Agenda 2000† was created to address many of the important issues facing the EU and the CAP. the reinforcement of t he competitiveness of agricultural commodities in domestic and world markets were the key focuses of this new agenda , the promotion of a fair standard of living, the creation of extra sources of income for farmers, a new rural development policy, revamped environmental considerations, better food quality and safety, and the simplification of CAP legislation. The European Unions common agricultural policy protects and subsidizes agriculture so heavily as to bring serious social losses to the Economic Union. The policy creates inadequacies in the agriculture sector as well as other sectors of society such as manufacturing, textiles, and service industries. Furthermore, â€Å"there have been many economic consequences of the CAP, including the high level of protection, the burdens on consumers, taxpayers, and the EU budget, environmental damage, the harm to international trading relations, and the failure to raise farmers incomes† (Howarth 4). There have been a number of negative effects on the European Union countries. First and foremost, the Common Agricultural Policy has kept agricultural prices in the member countries above world market prices. â€Å"The CAP has encouraged production of certain products to the extent that net importers of these products have become net exporters† (Rosenblatt 9). Also, the CAP has contributed to large agricultural net export or stock-building by the European community. This has contributed to the CAP hindering the economies of the EU member countries. Higher food prices, which the CAP causes, and which fall hardest on the least well off, hinder economic development and reduce international competitiveness and EU employment. Consumers lose twice under this policy since they have to pay higher prices for their good and pay taxes to subsidize the agricultural sector. The CAP has also led to inefficiencies in production and the European Unions total budget. The European Unions expenditures on agriculture consume roughly 45 percent of their total budget (Rosenblatt 36). The expenditures are paid to keep farmers from letting land go idle, and there is no condition on what types of crops are to be grown on this land. Under the Common Agricultural Policy, farmers tend to harvest more profitable crops on land that is not as suitable for their growth. For example, producers have switched over from producing wheat and oil seeds to butter because the EU has such a high price support for it. This causes the market to go from excess supply to excess demand, and the producers are becoming a net exporter of butter (Pugel 312). Thus, farmers may actually grow crops for which production costs are not covered by the prevailing market prices, but payments make production of these crops profitable to them. The CAP has also caused concern for the environment as well as concerns for the economy. Because of the subsidies provided to farmers, they have the incentive to produce more agricultural products because they will receive more money. The CAP price policies have encouraged intensive farming and the overuse of antibiotics, pesticides, and nitrates. This has put a strain on the environment and has concerned the people of the European Union. The policy did not foresee farmers overproducing and over using chemicals, but this has become an indirect cost created by the policy. Europeans are also concerned with food safety because of farmers using so many chemicals in production. Farmers have been getting away with using the chemicals and unsafe practices because of the limited food safety regulations. Policymakers believed that high price supports would lead to higher food safety and quality. â€Å"High support prices do not increase either food safety or quality: indeed, minimum prices a nd intervention guarantees encourage low quality and standardized produce† (Consumers in Europe group). Under the CAP, the European Union countries have shifted from net importers to net exporters of food products. With the EU subsidizing the agricultural sector so heavily, as to raise some sectors, such as non-grain crops, to eight times larger than it would normally be at (Borrell 18). This has drawn resources and labour out of other sectors of the economy and into the agricultural sector because of the subsidies. â€Å"These costs and resource misallocation reduce the total output and income of the European Union† (Borrell 18). Borrell charts the percentage changes in specific industries due to the CAP in the EU. For example, the CAP has caused negative changes in the following industries: construction and utilities are down one percent, the service industry is down two percent, the manufacturing sector in down almost five percent, and other primary products are down almost six percent (Borrell 20). This information demonstrates that CAP is taking away resources from these se rvice type industries and placing it in the agricultural sector. The transference of these resources is coming at the cost of the consumers, taxpayers, or society as a whole. The effects of the EU Common Agricultural Policy have not just altered the European Unions economy, but it has also restructured other economies throughout the world. The CAP has caused farmers to produce a surplus of agricultural goods in the EU. This has led to dumping of these products into other countries. As a result, importing countries have shifted away from producing agricultural goods to goods such as manufacturing, construction, services, and other primary goods. The United States and Canada have experienced a decrease in agricultural production due to the CAP. Combined, the United States and Canada have experienced a decrease of approximately 8.1 percent across primary agricultural goods (as much as 13 percent for non-grain products to as low as 2.9 percent for meat products) (Borrell 23). Also, with cropping exports down between 26 and 45 percent, this shows implications that output has been dropping in the cropping sector. The effects of the CAP have also shifted resourc es in Australia and New Zealand from agriculture to other primary industries. These countries have experienced an expansion in the mining and forestry industries of 7.5 percent (Borrell 21). These examples display how the CAP has suppressed exports of agricultural products and has led to the allocation of resources into other industries in other countries. It is apparent that the Common Agricultural Policy has been and is causing problems not only in the European Union, but it has also been creating problems in the rest of the world. What the CAP has effectively done to the European Union is that it has caused it to become a net exporter of agricultural products when it should be a net importer of these goods. The EUs policy has changed the world markets for agricultural goods and has imposed significant costs to the EUs consumers and taxpayers. Consumers and taxpayers in the EU bear most of the cost of 70 to 80 million US dollars a year, which is used to increase farmers incomes. The taxpayers and consumers are responsible for this increase in cost, which in turn causes an increase in unemployment. â€Å"The CAP was responsible for a loss of one million jobs in the EU manufacturing sector alone. The EU unemployment rate is currently around 10 percent, which is currently 40 percent higher than the OECD (Organization for Economic Co-Op eration and Development) average† (Borrell 20). It is clear that the Common Agricultural Policy is responsible for increases in unemployment, increases in taxpayer cost and consumer burden, drops in farmer income, and harm to international relations. If the CAP were not implemented, many of these issues would be alleviated. There have been significant losses to the European Union as a whole because of the CAP. To understand, however, what this does to an individual country, an analysis of Britain experience must be looked at. In 1973, Great Britain entered the European Community and, therefore, accepted the Common Agricultural Policy (CAP). The acceptance of the CAP caused Britain to move from an agricultural market of free trade and cheap food, to an agricultural market that became the pawn of the European Unions protectionism (Harvey 2). The CAPs main goal was, â€Å"to keep agricultural markets stable, ensure that farmers earn a fair living, and provide consumers with affordable food supplies† (Think quest Library 2). The CAP achieved many goals it set out to accomplish. The very generous price supports to farmers and technological innovation have caused surpluses that are not being offset by a decreasing demand. The CAP has run into criticism in recent times by both British consumers and taxpayers alike, and many citizens and even farmers are calling for its reform. One recent event that caused the European Union to rethink the restrictions of the CAP was the outbreak of mad cow disease in Britain. British cattle that were infected by mad cow disease experienced nervous system breakdown and eventually death. The beef industry suffered in Britain and many of the cattle had to be put to death because they were not suitable to eat. Therefore, the European Union, in 1996, had to impose a British beef export ban (Barclay 21). The ban, and the fall in beef consumption in the UK market, caused the United Kingdom cattle market to lose sales totalling 800 million pounds (Barclay 22). The British were not allowed to export tainted beef to member countries and many member countries feared to import any British beef (Barclay 22). The CAP has hurt Britain in more ways than one. British consumers have been burdened by higher domestic agriculture prices because of CAP policies when they could easily go buy the same product cheaper in the world market. The taxpayers in Britain have been burdened by taxes the European Union imposes to finance subsidies to farmers. Undoubtedly, the United Kingdom would still have to face the mad cow dilemma regardless of its prior entry in the Union. However, the British would be able to develop a unilateral policy in which they would be free from the strict requirements of the European Union.

Titration Research Paper

Quantitative Chemistry –Titration Determination of the Molarity of an Unknown Solution through Acid-Base Titration Technique 1. Introduction 1. 1 Aim The aim of this investigation was to determine the precise molarity of two (NaOH(aq)) sodium hydroxide solutions produced at the beginning of the experiment through the acid-base titration technique. 1. 2 Theoretical Background Titration is a method commonly used in laboratory investigations to carry out chemical analysis. The most frequent chemical analysis performed through titration is when determining the exact concentration of a solution of unknown molarity.This technique is usually used in redox and acid-base reactions. Redox reaction is when reduction – lost of oxygen – of one of the substances present in a reaction occurs and subsequently oxidation – gain of oxygen – of the second substance in the same reaction takes place. On the other hand, acid-base reaction is when a solution of known molar ity2 and volume present in a conical flask is titrated against a solution of unknown molarity in a burette until neutralization is reached. As I have shown in eq. 1, in this investigation it was an acid reacting with a base, hence, an acid-base titration. q. 1 – Hydrochloric Acid + Sodium hydroxide Sodium Chloride + water HCl(aq) + NaOH(aq) NaCl(aq) + H2O(l) In this investigation the latter reaction was carried out, having hydrochloric acid (HCl(aq)) as the analyte in the conical flask and sodium hydroxide (NaOH(aq)) as the titrant in the burette. The analyte was also designated as the standard solution of the experiment, since it has known values of volume and concentration, the figures that allowed the molarity of the titrant to be calculated.In an acid-base titration, the titrant in the burette is gradually added to the analyte in the conical flask until neutralisation happens, thus, the reaction reaches completion. When neutralisation happens the substances present at the end point are stoichiometrically equivalent, in other words, the value of moles of NaOH(aq) present at the end of the reaction is equivalent to the value of moles of HCl(aq) in the same solution as shown on eq. 2 below. eq. 2 – HCl(aq) + NaOH(aq) NaCl(aq) + H2O(l) 1 : 1The end point of a titration reaction can be obtained through two major methods. Firstly is by using a pH meter which works by introducing electrodes to the flask containing the standard solution. Once in the conical flask, these electrodes would measure the H+ ions present in the conical flask since they change as the titrant in added, until neutralisation happens, as a result, determining the pH of the solution. Knowing that neutralization happens when the pH of the solution is equal to 7, consequently, at the end point the pH meter will read 7.The second method would be using a colour indicator this could be paper or in liquid form. In an acid-base titration it would be convenient to use an indicator in liq uid. For instance, phenolphthalein is a recurrent indicator in this type of reaction which is colourless in an acidic solution and turns pink when in a basic solution. This indicator works by adding a few drops into the conical flask containing the acidic analyte and titrate the basic titrant drop-wise until colour of the solution formed in the conical flask changes to pink.All things considered, the colour indicator was used in this experiment since it is the most accessible method to measure the end point of an acid-base titration. The purpose of this investigation was to determine the unknown molarity of NaOH(aq) from acid-base titration. The preparation of NaOH(aq) was done by the students performing this investigation. The students were allocated mass of NaOH(s) that was diluted in water and hence obtained the solution NaOH(aq), in this case the titrant. However, the analyte was not produced by the student but provided.Therefore, after the titration was performed as explained o n the previous paragraphs, the data needed to calculate the molarity of NaOH(aq) was obtained. 1. 3 Preliminary calculations 1. 3. 1 The first important value to be obtained from the investigation was the volume of NaOH(aq) used. This was done by the following equation: eq. 3 – for 1st solution produced Average volume volume of 2nd trial – volume of 1st trial2= V1 eq. 4 – for 2nd solution produced Average volume volume of 2nd trial – volume of 1st trial2= V2 1. 3. The next step when determining the molarity of NaOH(aq) was to calculate the moles of HCl(aq) by using the volume HCl(aq) provided on the lab scripts and the molarity obtained from the bottle of HCl(aq) used during the investigation. The eq. 5 and eq. 6 below was used to calculate: eq. 5 – moles1 = V1 (dm3) ? molarity (M) eq. 6 – moles2 = V2 (dm3) ? molarity (M) 1. 3. 3 The third important equation, for both solutions, worth noting are the number of moles of NaOH(aq) present in the reaction. This was obtained by using ratio of the moles of NaOH(aq) : HCl(aq) used during the investigation.This can be recalled by eq. 2 eq. 2 – HCl(aq) + NaOH(aq) NaCl(aq) + H2O(l) 1 : 1 1. 3. 4 Hence, moles of both solutions of NaOH(aq) will be the same as the number of moles of HCl(aq) since the mole ratio is 1:1. That is for every one mole of HCl(aq) reacted, one mole of NaOH(aq) would have reacted with to neutralise the acid. Hence, the following equation will be used: eq. 7 – moles of HCl(aq)= NaOH(aq) 1. 3. 5 Lastly, the equation of the molarity of NaOH(aq): eq. 8 – Molarity for solution 1 =moles1volume1 q. 9 – Molarity for solution 1 =moles1volume1 2. Investigation 2. 1 Apparatus Due to the nature of the investigation very technical and precise laboratory apparatus were used to ensure best accuracy in results. For instance, in order to measure the acid, a pipette of exactly 20ml was used. This was very useful since it helped in diminishing the c hance of measuring either more or less of acid needed for the investigation. Similarly, the burette used to titrate the NaOH(aq) had 50 ml of volume this allowed enough volume of NaOH(aq) to be titrated, since the exact volume to neutralise the acid was unknown.Another precise apparatus was the magnetic stirrer. Being magnetic and electric it allowed the solution in the flask to be mixed continuously and vigorously and hence allow the exact volume of acid to be obtained. The other apparatus that were also used in this experiment were the solutions – titrant and analyte – themselves. The sodium hydroxide was given in pellets whereas the hydrochloric acid was provided in liquid form with the molarity of 1M. Moreover, volumetric flasks of volume of 100ml were also provided. This were used to produce the NaOH(aq) solutions, hence the reason for allowing 100ml of NaOH(aq) to be produced.In its turn, conical flasks of 250 ml of volume were also provided. As mentioned on the introductory paragraphs, the analyte is deposited in the conical flask. In this case, a volume of 250 ml was allowed to host the acid and the titrated base giving enough space for the solution to be formed. Lastly, phenolphthalein indicator was provided together with it a pair of gloves to avoid accidental stain on students’ hands. The apparatus setting is shown below in fig. 1. fig. 1 – diagram of apparatus used in the investigation 2. 2 Safety In terms of safety, the investigation involved very strong solutions.For instance, the sodium hydroxide pellets, although they were in solid form, after dissolving in water it could cause severe burns if put in direct contact with skin or eyes. Hence, as a pre-cautionary measure some gloves as well as goggles were provided to students. It was important to point out that if in case of accident in eyes, swallow or skin contact it should be rinsed vigorously in abundant water and seek medical attention. As for the hydrochloric aci d, it was a very acidic solution that if swallowed it would be very harmful.Similarly to sodium hydroxide it could cause severe burns if in contact with eyes or skin. For prevention of any accident, lab coats, goggles and gloves were provided. However, in case of accident, medical advice had to be immediately provided to student. 2. 3 Procedure This experiment, it involved two different solutions of NaOH(aq), for this reason, it was allowed to students to work in pairs in order to save time, since only 3 hours were allowed to perform investigation. The first part of the investigation was to prepare two NaOH(aq) solutions. Hence, each student was allocated a mass of NaOH(s) to measure.In this investigation performed, 2g and 5g of NaOH(s) pellets were meant to be weight using a 2 decimal place weight balance. However, since relatively large pellets were provided and not powder, it made not possible to measure the exact mass intended, instead, 2. 07g and 5. 19g were weighed. After weig hting the masses of NaOH(s), the pellets weighting 2. 07g and 5. 19g each mass was put in a separate 250ml volumetric flask, water was added to the flask and then shook in order to let the pellets dissolve to for a solution A and solution B of NaOH(aq) respectively. Secondly, the apparatus shown in fig. was as shown in the figure. Thirdly, 20ml of HCl(aq) was measured as accurate as possible by using a pipette if 20 ml of volume. This HCl(aq) measured was put in a 250ml conical flask. After preparing the acid, in this case, the analyte, 7 drops of phenolphthalein indicator was added to the conical flask where the analyte was added. The conical flask was places on the magnetic stirrer as shown in fig. 1. The forth part of the investigation was when a 50ml burette was filled with solution A. Following this, the magnetic stirrer was switched on, stirring the solution present in the conical flask moderately.Hence, using the tap present on the burette, the solution A was added to the con ical flasks in a drop-wise fashion until one drop was added to turn the solution pink permanently. When the solution in the conical flask turned permanently pink, the end point of the titration had been reached, thus, the volume of solution A used from the burette was recorded. Then, the conical flask was rinsed in abundant water. The sixth part of the experiment was to repeat third to fifth part of the experiment to obtain a second reading of the volume used to titrate solution A.After the sixth part was finalised, second part to sixth part of the procedure was repeated, however, this time solution B was used in the place of solution A. By the end of the experiment, two values of volume of solution A and two values of volume of solution B titrated against the acid were obtained and recorded in table 1. 3. Treatment of Raw Data 3. 1 Results table | Solution A| Solution B| Molarity of HCl(aq)| 1 moldm-3| 1 moldm-3| Volume of HCl(aq)| 20 ml| 20 ml| | Indicator used| phenolphtlalein| | Volume of NaOH(aq) | Trial I| 41. 1 ml| 16. 8 ml| Trial II| 38. 4 ml| 17. 1 ml| Average volume of NaOH(aq) used| 39. 8 ml| 17. 0 ml| | Observations| *Calculations*Average mass of NaOH(aq) used was calculated using the following formula: Trial I + Trial II2| * Not the mass expected was weighted – mass for solution A -0. 1g difference; mass for solution B +0. 7g difference. * Bubbles given out when dissolving the NaOH(s) * Volumetric felt warm when mixing the NaOH(s) with water * Some residous seen in the acid * Conical flask was rinsed with tap water * Some acid was spilled on the table, i. e. not all 20 ml was put in the conical flask| . Treatment of Results 4. 1 Processing raw data 4. 1. 1 – Balanced equation The balanced equation of the reaction taken place in this investigation was reviwed in the introductory paragraphs, eq. 2 below: eq. 2 – HCl(aq) + NaOH(aq) NaCl(aq) + H2O(l) mole ratio: 1 : 1 eq. 2 show that one mole of hydrochloric acid reacts with exact ly 1 mole of sodium hydroxide to form salt – sodium chloride and water, hence, the mole ratio between the substances is 1:1. 4. 1. – moles of HCl(aq) for solution A Again, the formula used to calculate the moles of hydrochloric acid for solution A has been reviewed in the beginning of the investigative report. Therefore, in order to find the moles of HCl(aq) eq. 5 was used: eq. 5 – moles1 = V1 (dm3) ? molarity (M) 0. 020 dm3 ? 1 moldm-3 = 0. 020 mol moles1 = ? V1 (dm3) = 20. 0 ml 20. 0ml 1000 = 0. 020 dm3 molarity (M) = 1 moldm-3 4. 1. 3 – moles of HCl(aq) for solution B the formula used to calculate the moles of hydrochloric acid for solution B was the same as the formula calculated for solution A.Therefore, in order to find the moles of HCl(aq) eq. 6 was used: eq. 6 – moles2 = V2 (dm3) ? molarity (M) 0. 020 dm3 ? 1 moldm-3 = 0. 020 mol moles2 = ? V2 (dm3) = 0. 020 ml 20. 0ml 1000 = 0. 020 dm3 molarity (M) = 1 moldm-3 4. 1. 4 – moles of NaO H(aq) for solution A From the molar ratio between hydrochloric acid and sodium hydroxide it was seen that one mole of acid reacted completely with one mole of the base. This is shown on eq. 2 – HCl(aq) + NaOH(aq) NaCl(aq) + H2O(l) mole ratio: 1 : 1 nd hence, eq. 7 moles of HCl(aq)= NaOH(aq) it is just to say that the number of moles of NaOH(aq) produced in this reaction was 0. 020 mol the same as the number of moles of HCl(aq). 4. 1. 5 – moles of NaOH(aq) for solution B Again in the solution B, the molar ratio between hydrochloric acid and sodium hydroxide is the same as the above solution. Hence: eq. 2 – HCl(aq) + NaOH(aq) NaCl(aq) + H2O(l) mole ratio: 1 : 1 and thus and hence, eq. 7 moles of HCl(aq)= NaOH(aq) t is just to say that the number of moles of NaOH(aq) produced in this reaction was 0. 020 mol the same as the number of moles of HCl(aq). 4. 1. 6 – molarity of NaOH(aq) for solution A The molarity of NaOH(aq) from solution A was calculated using e q. 8 reviewed at the introductory paragraph of this investigative report. Hence: eq. 8 – Molarity for solution A = moles1volume1 0. 020 mol0. 0398 dm3 = 0. 5 moldm-3 moles1 = 0. 020 mol volume1 = 39. 8ml 39. 8ml 1000 = 0. 0398 dm3 4. 1. 7 – molarity of NaOH(aq) for solution B The molarity of NaOH(aq) from solution B was calculated using eq. also reviewed at the introductory paragraph of this investigative report. Hence: eq. 9 – Molarity for solution B = moles1volume1 0. 020 mol0. 0170 dm3 = 1. 17 moldm-3 moles1 = 0. 020 mol volume1 = 17. 0ml 17. 0ml 1000 = 0. 0170 dm3 5. Discussion of Results The results obtained from the calculations carried out in this investigative report were somehow near the actual value expected to get. For instance, the molarity of solution A was 0. 5 moldm-3 and the assigned molarity was also 0. 5 moldm-3. However, for the molarity of solution B, the value was a slightly offset, the actual value assigned was 1. moldm-3 and from the above calculation the molarity of the solution was 1. 17 moldm-3. Analysing the data from table. 1 it is possible that the difference on the molarity of solution B is due to many errors that occurred during the experiment. The main source of error in this experiment was human error. For instance, when the volume for solution B was being poured into the conical flask, some of the content was spilled on the desk. This means that not all volume of acid was reacted with the base, as intended to be at the beginning of the experiment.This type of error mentioned on the above paragraph can be minimized have having more practice with using pipette. Another way is by utilizing sophisticated pipettes that will not let the content out unless the person utilizing chooses to do so by pressing a button. 6. Conclusion In this experiment, the unknown molarities of two solution of sodium hydroxide were to be investigating. The aim was to produce two solutions of NaOH(aq) and titrate them against an acid. The production of NaOH(aq) was successful which gave the opportunity to titrate against the acid.However the molarities calculated were very similar to the molarities intended. This suggests that the investigation was successful, although it was not fully successful due to errors that occurred during the investigation. Nevertheless, the results can be used as the actual molarity of the solution taken into account that the initial masses were not as well as the masses intended to be weight. 7. References * Jones, L; Atkins, P. (2000). Chemistry’s accounting: Reaction Stoichiometry. Chemistry: Molecules, Matter and Change. 4th ed. New York: W. H. Freeman and Company. p160-162 * Clark, J. (2000).Basic Calculations Involving solutions. Calculations in AS/A Level Chemistry. Pearson Education Limited. p61 – 66 * LoveToKnow. (1996-2011). Titration – Definiton of Titration. Available: http://www. yourdictionary. com/titration. Last accessed 14th Nov 2011. * ChemBuddy. (2005). Concentration lectures – definition. Available  : http://www. chembuddy. com/? left=concentration&right=concentration. Last accessed 15th Nov 2011. * Harold, C. (2011-2012). Experiment 2  : Acid-Base Titration. CHE-00027/29 General and Organic Chemistry Laboratory Handbook. Keele University. p17-20 ——————————————– 1 ]. Concentration – number of molecules present in a specific volume of a solution [ 2 ]. Molarity – concentration of a solute per mole; also known as molar concentration [ 3 ]. Analyte – the solution with known values of its volume and concentration [ 4 ]. Titrant – the solution with unknown values of volume and concentration [ 5 ]. End point – the stage at which enough titrant has been added to neutralise the analyte [ 6 ]. pH meter – a laboratory electronic equipment used to measure the pH of a solution [ 7 ]. pH – the negative logarithm value of H+ present in a solution, determining the acidity of the solution

Charles by Shirley Jackson Analysis Essay

Laurie creates an alter ego named â€Å"Charles† and uses him to take all the flaws that Laurie has in kindergarten. 2. a) The underlying message, central idea, or moral discussed in a story. b) The story teaches us that something can be going on and we may not even notice it. The mother refuses to look at what is right under her nose, for trepidation of realizing something that she doesn’t want to see- her dear, naà ¯ve little boy causing serious trouble. She adored listening to the stories her son would tell her about â€Å"Charles†. In fact, she couldn’t wait for Laurie to get home from school so she could hear them. All the while Laurie was misbehaving at home. Instead, she would relatively think that it is another little boy named Charles. Another minor theme can be: if you lie then you will in time get caught red-handed. 3. â€Å"The teacher spanked a boy, though †¦ For being fresh† (pg 8) was Laurie’s replay to his mother asking him what happened in school. When I reread this I thought that this was where Laurie decided to put on his act. Another foreshadowing example was the unusual way Laurie kept on taking about â€Å"Charles†. Another observation I made was about Laurie’s behavior. His mother also notes changes in his behavior: he no longer waves goodbye to her, slams the door when he comes home and speaks insolently to his father. Since they adore their son, his parents believe all he has to say, and this belief stops them from seeing that what he says is not the full truth. 4. When the mother discovers at the end of the story that there is no child named Charles in the class and that it is Laurie who has had trouble bending into kindergarten and has done all the bad things he credited to Charles, the reader no less than the mother is surprised. The mother’s reaction would be quite embarrassed since she is the mother of ‘Charles’. Laurie creates a double of him to do â€Å"bad† so that he might stay good in the eyes of his parents. Loving but narrow-minded, the parents do not get involved. I think after realizing that Charles is indeed Laurie, this might affect the way his parents treat him from now on. Not only that, but I think their attitude towards their own unobservant behavior might change as well. 5. This story made me think of when I was younger and the kids who acted this way to get attention from their parents. This story shows the ways children invent shadow figures as a means of confronting problematic feelings while forming their identities. I know that a lot of young children are clever enough to do a lot of things, and some times they go unnoticed, like Laurie’s travesty. In Laurie’s example mentioning Charles so much, the family’s bound to make Charlie a part of daily conversation. Why was Laurie hinting to his parents instead of coming right out and telling them? Was it because he wants his parents to shape it out on their own little heads? I too indeed might’ve lied a couple of times as of way of being included and known. Although my parents were observant and I was quick to learn that it’s not good to lie. 6. Verbal irony – contrast between what is said and what is meant. In other words, sarcasm. Dramatic irony –between what the character thinks to be true and what we (the reader) know to be true. For example: In City Lights the audience knows that Charlie Chaplin’s character is not a millionaire, but the blind flower girl (Virginia Cherrill) is unaware and believes he’s rich. Situational irony – a certain fact is perhaps highlighted by an event that is in contrast to that fact. For example: An old man turned ninety-eight. He won the lottery and died the next day. 7. The point at which we the readers realize that Laurie is tricking his parents and from then on we also know— or suspect — more than the narrator about his misbehaving and amused the mothers lack of observance is an example of dramatic irony. Parents, by definition are thought to be mentally advanced than their children (when they are at such a young age such as Laurie) but are outsmarted by the imagination and creativity of a clever little nipper.

Adolescence The Social World - 1466 Words

1. Chapter 10, Adolescence: The Social World goes in depth with human relationships among adolescents; teenagers are social beings, in which they rely on others’ opinions, company, and validation, in order for them to seek and find their true identity; who they are and where they belong (Berger, 365). Identity is the state of achievement when a â€Å"person understands who he or she is as a unique individual, in accord with past experiences and future plans,† they figure out their own goals, values, and ambitions, eventually leading them to the path in finding self-actualization (Berger, 351). Continuing on, relationships between parents and adolescents are not always peaceful due to arguments that have to do with teenagers’ â€Å"drive for independence, arising from biological, as well as, psychological impulses and social expectations clashes with the parents’ desire for control,† (Berger, 357). This section states that bickering indicates a healt hy family due to conflicts indicating close relationships. Of course consequences and many factors that alter and influence adolescents’ thinking and behavior are present. Furthermore, this section explains the results of neglect, mental, emotional, and physical abuse to an individual, in which peer pressure can happen. Peer pressure is when â€Å"people of the same age group encourage particular behavior, dress, and attitude,† peer pressure is usually seen as a negative influence upon an individual’s growth and behavior that is contrary toShow MoreRelatedSocial Medi A Longitudinal Inquiry Into Directionality Of Effect752 Words   |  4 PagesAssignment 2 Dropbox Ashleigh Bland June 27, 2016 Article I: Loneliness and Facebook Motives in Adolescence: A Longitudinal Inquiry into Directionality of Effect Social media is in it s prime. It is how everyone connects with their friends, family and anyone around the world. Facebook has become hugely popular especially with adolescents. In the article, Loneliness and Facebook Motives in Adolescence: A Longitudinal Inquiry into Directionality of Effect, research has investigated the relationshipRead MoreDiscuss the concept of adolescence as a social construct and its validity for different cultures1117 Words   |  5 PagesDiscuss the concept of adolescence as a social construct and its validity for different cultures. Adolescence describes the transitional stage in a teenager’s life, from childhood to adulthood, where an individual evolves physically, psychologically, emotionally, cognitively and socially. It is a defined social category that is expressed through immaturity and unpredictability and allows an individual to learn and discover their sense of self and identity. The idea of adolescence came into perspectiveRead MoreImpact of Party Drugs on the Youth Culture Essay1507 Words   |  7 PagesAdolescence refers to the age group from 14 to 26 years. Ten percent of this age group use party drugs (Bennett, 2003). According to Arnett (2004) , this period of development is distinguished by five characteristics: identity exploration, instability, self-focus, a feeling of in-between and possibilities (Arnett, 2004, pg. 14). It is against these five characteristics that the impact of party drugs on the youth culture will be assessed. This essay will explore how the characteristics of adoles cenceRead MoreThe Main Theory Of This Given Article Is About How Much1318 Words   |  6 Pagesarticle is about how much adolescents and their peer influence occurs on social media. Researchers measured adolescents and their neural and behavioral responses to likes on a social media site, Instagram, a popular photo-sharing application and how their peer influence affects them. Social media is very popular and there have been several questions speculating whether or not social media has effects on interpersonal skills, social skills, development, and interactions between young adults. These certainRead MoreAdolescence Development : The Growth Of A Child Occurs After Childhood995 Words   |  4 PagesAdolescence Development Adolescence development is the period where the growth of a child occurs after childhood and before adulthood. The ages are from 12 to 18 years. This period is one of the most crucial times in an adolescent life. They experience serious changes such as physical, sexual maturation, social and economic independence, development of identity and the skills needed to have adult relationships and roles during this time. While this period is a time of tremendous growth and developmentRead MoreAdolescence : The Transitional Period Between Childhood And Adulthood1549 Words   |  7 PagesThroughout these stages come happiness, sadness, and excitement. Adolescence is the time where we may have had the best times and the worst times while going through the stage of life. Adolescence is the time when young adults begin to change mentally and physically. During this stage of life, adolescents are introduced to many things such as the changing of the body, interest in different people, and tryin g to find themselves. When adolescence occurs they will experience puberty, growth spurts, developmentRead MoreThe Development Of The Self And The Ability Of Form Relationships With Parents1066 Words   |  5 Pagesrelationships. Social learning is quite different from learning about the physical world. For one, the phenomenon that occurs in the physical world is based on objective laws, that is, if a child drops something from their high chair, it will always fall (unless a six-month-old can rewrite classical physics). Trial and error is typically enough to learn about the behavior of physical objects and, once the brain becomes advanced enough, this trial and error can be done cognitively. The social world is notRead MoreMedia Influences on Adolescent: Social Norms and Identity Essay1009 Words   |  5 PagesAdolescence is a time where an individual’s sense of identity starts to emerge and a majority of their social norms are perceived. In this day and age, adolescents live in a world heavily submerged around media, which plays an important and habitual part of an adolescents life. In a national survey conducted in 2009, adolescents on average spend more than 7.5 hours using some sort of media a day (Rideout, Foehr, Roberts, 2010). With this unprecedented access to the world, individuals are learningRead MoreDigital Technology Has Made Being An Adolescence1484 Words   |  6 PagesThis assignment will identify how digital technology has made being an adolescence in the twenty first century is significantly different from previous generations. Young people in many ways are the same as they were over 100 years ago although digital technology has enabled young people to be social in many different ways. Young people are able to engage in face-to-face interactions like previous generations and at the same time they have the convenience and speed this new digital technology haveRead MoreSocial Communication And Rehabilitation Of Adolescents With Traumatic Brain Injury1216 Words   |  5 Pages Social Communication and Rehabilitation of Adolescents with Traumatic Brain Injury Introduction Adolescence, the time between puberty and adulthood, is marked by a shift toward greater reliance on the peer group that the family, resulting in a greater need for more complex social communication. It is also the age group which reports the highest incidents of traumatic brain injury (Turkstra, 2004). One could surmise the many reasons for this – increased risk taking or increased participation

The Big Match - Personal Narrative Essay - 1524 Words

The Big Match - Personal Narrative The crowd erupted as the 22 players emerged from the tunnel; each one gunning for victory like the crowd and each player was greeted with an encouraging cheer. Then whilst the players shook hands with the other team, regarded as the enemy, I was left to fantasise about the course of events that might occur over the next 90 minutes of thrilling action. This was the final, placing Champions Of England, Manchester United against the Champions Of Germany, Bayern Munich. War was about to commence . . .. This was the day I had been anticipating since United had qualified for the final and my Dad immediately booked flights, tickets and hotel accommodation so we†¦show more content†¦Everyone nearby was a United fan, although I couldnt hear the Germans fans opposite us. It was a friendly atmosphere. Just as I was beginning to feel settled, Bayern won a free kick on the edge of the penalty area. This looks dangerous, murmured my Dad, not daring to take his eyes off the ball as if it might suddenly fly in the back of the net without warning. The goalie will save it, but this guyà ¢Ã¢â€š ¬Ã‚ ¦. whats his name? Basler, replied my Dad, still not daring to alter his gaze. That the one, I replied, Basler, will miss it! I added in a triumphant manner. Then, as if he was waiting for me to finish prophesising his kick, Basler stepped up to the ball and launched a daisy-cutter, which skimmed across the ground, thorough the wall, eluded the goalkeeper and nestled in the back of the net. The opposite end of the stadium erupted into cheers and cries of ecstatic excitement and no doubt joy. The silent German fans were no longer silent, they were loud. They were so loud, yet we were so quiet; it made the bitter disappointment much worse. My dad his shook his head, which like many other nearby supporters was now buried in his hands and resting on his lap. It was like he was trying to hide his embarrassment (for he is a loyal supporter) but he still displayedShow MoreRelatedThe Cricket Match Essay1032 Words   |  5 Pagesâ€Å"The Cricket Match† Samuel Selvon’s short story, â€Å"The Cricket Match† explores the subtle racial tensions amongst West Indian immigrants living in England whilst working with English counterparts. Selvon sets his narrative in a tyre factory in Chiswick, England. Most likely, the timeline in which this story occurs is somewhere in the mid 1950’s when England were still colonists of most of the English speaking Caribbean islands. The main idea behind Selvon’s tale lies with Algernon the protagonistRead More Clash with the Hurricane- Personal Narrative Essay868 Words   |  4 PagesClash with the Hurricane- Personal Narrative The sky darkened from the blue light sky, it turned suddenly to a dark black gloomy sky hovering with a mist cloud. I walked back into the car, seemingly it was going to pour down. Heavily, the wind blew. I turned to shut the windows, but, as I looked closer out of the window, huge clouds started fusing together which then created a huge immense hurricaneRead MorePersonality Can Be A Hard Concept To Pinpoint, Considering1315 Words   |  6 Pagesextravert. For me I believe my personal narrative has had a large impact on my personality and so I am going to start there. I believe that an individuals personal narrative can be one of the most telling signs of one’s true personality, or at least what got them to how they are today. Most of the theories and the personality tests are used to apply to the masses and they are then able to portion off smaller groups to certain personalities. With a personal narrative however, this really dives deepRead MorePeter Pan Movie vs Book Essay example918 Words   |  4 PagesThe Barrie book and the Disney film present a big number of elements that match and of facets that are completely distinct. Firstly, the 1953 movie respects the narrative lines and the main personal characteristics. Peter Pan, for example, is as cocky, courageous and forgetful as he is in the book, just as Tinker Bell is as jealous, but possibly in a slightly less sexual way. The most important moral values followed by the book are also maintained by the Disney feature, such as the pricelessnessRead MoreThis Side of Paradaise by F. Sco tt Fitzgerald Essay1414 Words   |  6 PagesAmerican persona go forth: individuality vs convention, the quest for fulfilling romance, and the American Dream in the form of personal achievement and importance. Amory’s arrogance and egotism is also a trademark of his purely American nature, as the American way of life is, in essence, a lonely one, the journey of which focuses on self-fulfillment, the self itself, and personal individuality and importance in a societal context. 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I chose this size based on a poster I have hanging in a frame in my room that is seventeen inches tall and eleven inches wide. The size is big enough to hold everything I wanted to put on the posters and is easy to read, but it is not too big. I switched the dimensionsRead MoreUtopia And Dystopia By Thomas More1472 Words   |  6 Pages Utopia and dystopia are two main narrative platforms that have been employed as vehicles for demonstrating so cial fabric of the society. They are constituents of speculative fiction which allows historians to evade some contentious facts of the past in order to create a new world. Notably, these terminologies have stood the test of time and they have proved to be paramount tools for affecting change in the society. Utopia is a Greek word which refers to no place. Since inception by Thomas MoreRead MoreAustralia s Cultural And Social Change1517 Words   |  7 Pagesquite different from England. Secondly, Ng links Australia’s globalisation and cosmopolitanism to the novel. According to Ng, although a world is going to be global, universal, and homogeneous, people whom Isaac had met in Europe, still hold their â€Å"personal and cultural memories† (126). She defined the term cosmopolitanism as â€Å"[a]n ability to detach from nation or to attach oneself to multiple nations† (126) and she suggests that cosmopolitanism may be what many characters did in Dead Europe by emi gratingRead MoreQuestions On Online Public Relations892 Words   |  4 Pages Task one: Email replies from personal tutor Reply 1 Thank you Josephine for a very bright and informative e-mail. I like the honesty you show in explaining your final choice. Please keep this on file for your portfolio and for someone who feels that they do not like introductions you have done well! Albert Evans Principal lecturer 020 8331 9943 Reply 2 Thank you Josefine for this interesting introduction with its short narrative. 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The Canterbury Tales By Geoffrey Chaucer - 1049 Words

Literature is often times used by scholars as a window into the past. From describing cultural norms to affirming historical events, writing can be used for a variety of reasons. The Miller’s Tale, a story from the internationally renown The Canterbury Tales by Geoffrey Chaucer, provides its audience with insight into the workings and views of society in 14th century England. The tale follows the mischief of a carpenter’s wife and her lovers who attempt to gain her affection. The wife, Alisoun, commits acts of adultery which drive the story to its climax, resulting in the majority of the characters, including Alisoun herself, being made fools out of themselves. The array of characters – Absolon, Alisoun, Nicholas, and John – represent four varying classes of society: the clergy, the women, the scholars, and the lower class, respectively. Chaucer’s characterization of these characters reflects their placements in the social hierarchy, providing insig ht into the social order and beliefs in England during the 1300s. The characterization of Absolon, a parish clerk, depicts the image and structure of the Catholic Church during the Middle Ages. The physical appearance of Absolon, as described by Chaucer, parallels with the aesthetic front of the Church. Chaucer portrays Absolon as â€Å"elegant and gay† (3339). Physically, he appears to be a dainty and almost flawless character. Similarly, the Church was considered an elegant and heavenly body on the outside, commonly associated withShow MoreRelatedThe Canterbury Tales, by Geoffrey Chaucer1582 Words   |  7 Pages Geoffrey Chaucer wrote the Canterbury tales a collection of short tales in the 14th century. The compilation of stories are told by different characters within the narrative as part of a game proposed by the host. Each individual must tell two stories on their journey and two stories on their way back. Each story tells some aspects of English life during the time and often added satire like qualities to the English life. In particular Chaucer often tells stories with elements of the relationshipRead MoreThe Canterbury Tales By Geoffrey Chaucer913 Words   |  4 PagesThe Canterbury Tales by Geoffrey Chaucer consists of frame narratives were a group of pilgrims that are traveling from Southwark to the shire of St. Becker in the Canterbury Cathedral, tell each other to pass time until they arrive at their destination. During The Canterbury Tales the reader is exposed to many characters that represent all of the social classes of medieval England and the reader gets to know them from t he general prologue to each individual tale. One of these characters is the PardonerRead MoreThe Canterbury Tales By Geoffrey Chaucer2127 Words   |  9 PagesIt is unknown when Geoffrey Chaucer wrote The Canterbury Tales, but it is assumed that he wrote it in 1387. There are many different aspects and themes throughout this paper that are very prominent. One theme that is very important is the importance of company. This entire tale is about twenty-nine pilgrims who all tell tales while on a pilgrimage to the shrine of Saint Thomas Becket in Canterbury. The importance of company is that this is a pilgrimage that requires companions and friendship. ThoughRead MoreThe Canterbury Tales By Geoffrey Chaucer1073 Words   |  5 PagesIn The Canterbury Tales, Geoffrey Chaucer introduced and described a variety of fictional characters that lived in the Middle Ages. It was the time period that European civilians were governed by a system called feudalism. Where kings were the head of the s ystem and everyone was categorized in social classes. In the prologue of The Canterbury Tales the first character introduced was the knight. Geoffrey Chaucer depicts the knight correctly by characterizing him as a chivalrous and honorable man,Read MoreThe Canterbury Tales by Geoffrey Chaucer1585 Words   |  7 Pageswas published toward the end of his life, Geoffrey Chaucer’s Canterbury Tales was his longest and most popular work. The plot is made up of tales told by thirty-one different pilgrims as they embark on a pilgrimage to the shrine of Saint Thomas a Becket in Canterbury. His initial idea was to have each pilgrim tell four stories a piece during the pilgrimage, but Chaucer either died before finishing or decided to change this idea, as only twenty-four tales presently make up the work. The prologue ofRead MoreThe Canterbury Tales By Geoffrey Chaucer963 Words   |  4 PagesThe Canterbury Tales by Geoffrey Chaucer is a collection of 24 stories written during the Midd le Ages. The tales were written with the intent of criticizing the functions of societal standards as well as the beliefs of the Church. â€Å"The Miller’s Tale,† one the most popular stories, offers unique insights into the customs and practices of the English middle class during the Middle Ages. The story follows the lives of John, Absolon, and Nicholas, three men who are involved with a beautiful woman namedRead MoreThe Canterbury Tales By Geoffrey Chaucer2221 Words   |  9 Pagesin medieval literature is the Canterbury Tales written by Geoffrey Chaucer. This research seeks to examine the life of Chaucer, the Canterbury Tales, and the impact and legacy of both the author and the work. Agnes Copton gave birth to a baby boy c. 1340, whom she named Geoffrey. The baby took the surname of his father John Chaucer, who came from a family of wine merchants. The family relied on strategic relationships to subsidize where they lacked in wealth. Chaucer was fluent in French, ItalianRead MoreThe Canterbury Tales By Geoffrey Chaucer2664 Words   |  11 PagesThe Canterbury Tales The Canterbury Tales was written by Geoffrey Chaucer in 1392, during the medieval period in Europe. Three important aspects, his family’s ties to the court, his schooling and working for royalty (XI), and his love for reading and learning (XII) all combined and enabled him to create his greatest work, The Canterbury Tales. Chaucer includes many different characters, pilgrims, all from very unique walks of life. Although there are not as many women included as men, their storiesRead MoreCanterbury Tales By Geoffrey Chaucer1380 Words   |  6 PagesCanterbury Tales Canterbury Tales written by Geoffrey Chaucer was a story of not the people themselves but a social statement of how the people of higher standing were viewed by the middle class. In the time that Canterbury Tales was written it was a time of corruption of the Church. There were many clergy members that were mentioned in this story. Each of the characters was unique in the way they went against the standards they should be held to. The most interesting this story was definitely TheRead MoreThe Canterbury Tales By Geoffrey Chaucer1777 Words   |  8 PagesCanterbury Tales takes place in the late 1300’s also known as the Middle ages. Prior to and at this point in time, people tend to be more conservative and to themselves. Geoffrey Chaucer, the author of these stories does something most authors didn’t do at this time, he ironically pointed out the flaws of the medieval English society. He does this by using estate satire. The Canterbury Tales is a great example of the B ritish human experience at that point in time. Chaucer does a great job describing

Major Liquidiation Analysis for HIH Insurance and ABC Learning

Question: Discuss about theMajor Liquidiation Analysis for HIH Insurance and ABC Learning. Answer: Introduction The companies are required to operate in the best manner by effectively utilizing the assets of the company and by efficiently operating the functions of the company. The basic premise of the running the company is to earn profits on the one hand and cater to the needs of the various stakeholders including the shareholders of the company on the other hand. The company may work for two or three years more and can revive itself when first premise is not met but it cannot function properly when the second premise is not met in any manner. There has been the cases in which the second premise has not been fulfilled and thus leading the companies to go into the liquidation of the companies. These are HIH Insurance, ABC Learning and the One Tel Phone Company. Each of the company has its own listings of irregularities on the basis of which the companies have faced the worst liquidation. Along with the two basic premises, the companies shall have the effective corporate governance in place so as to ensure that in case any rectification action is required then the companys management will take that into consideration and will also take the steps to reduce any kind of risks if any come into the notice of the management of the company. The report has then ended up with the conclusion and the recommendation. Reasons For Liquidation HIH Insurance Four events have been identified which has led to the liquidation of the companies. The company has entered into the area which is connected with the high degree of risk. At first the event is associated with the acquisition of the big insurance company of that time which is Fire and All Risk Insurance (FARI). The company has incurred the huge liabilities because of this acquisition in spite of the fact that then partner Winterthur has resigned only because he has projected the downfall of the company with this acquisition. Then secondly the company has stepped its shoes into the business of financing the films which again has made the company to suffer the losses of approximately 100 million dollar. The both events are the beginning of the liquidation. (OBrien,2008). The third event is the entrance into the major risky areas which has distorted the whole picture of the financial status of the company and in actual the company has suffered a major loss. The area is the insurance against any natural disasters and after that the typhoon at Florida has occurred. The last event that the company has faced is the amendment in the regulations of the government. The company has been forced to pay the higher compensation claims to the workers at California. Next event is that gradually the company has entered into the insurance from the damage caused by natural disasters and the company has suffered the major loss from the Typhoon of Florida. (Mak, Deo and Cooper, 2005 and Mirshekary, Yaftian, and Cross, 2005). One Tel Company The major event that has led the company into liquidation is the company has not adopted the matching concept as per the accounting principles. The company shall match its revenue and expense and account for in the same period. But in the given case the company is reporting the revenue for the concerned period but has been booking the expenses in the near future years. Due to this the financial health of the company in actual has been distorted and in future has been forced to report the losses in big figures. The second event is that the company is in the move of paying the higher remuneration irrespective of the fact that the company has been incurring losses. The third event is that the company in order to become bigger and known in the market has been selling the services on the credit of six months due to which the income has been blocked whereas the company is required to pay its suppliers immediately (Reza, 2011). The next and the last cause is the unqualified audit report issued by the auditors of the company. ABC Learning In this case, the major cause for the liquidation of the company is the financial irregularities. The financial irregularity is the accounting practice that the company has followed for the licenses and the intangible assets. The company has been in the urge of revaluing the intangibles assets of the company due to which out of the total assets of the company 70% of the assets counts for the intangibles that has been created with the revaluation. The company has been making the wrong forecasts of future incomes and rather in actual the company has declared the decrease in the profits to forty three percent approximately. The other event is the low quality of service being provided to the children kept at their learning centre and the same have been notified by the New South Wales Child Care. Presence Of Ethical Climate HIH Insurance The ethical atmosphere shall be present in almost all the companies. In the given case two defaults have been noticed and observed in ethics. These are related to the business and statutory compliance (Cheng and Seeger, 2012). The former entails with the entrance of the companies in the major business risky areas which has led to the huge losses ran over the span of two years. The latter entails the event when the company has entered into the acquisition of the Fire and All Risk Insurance Company and that too without the prior approval of the board of directors and without conducting the technical and feasibility of the companys functions. (Lipton, 2013; UK Essays, 2013). One Tel Company One of the major ethical issues is the wrong practice of accounting rule and procedures in the sense that the company is not following the matching concept of the accounting principles. The company has followed the method where the higher revenue is reported in the current years and lesser in the future years (Brown and Caylor, 2009). Secondly the company has not been preparing the sale bills in accordance with the Goods and service tax act 2000 and has been remained unprepared for so many weeks and months. Thirdly the auditor has not mentioned any note or clarification in its auditors report (Avison, 2012). ABC Learning One of the basic ethical issues is that the company has revalued the intangibles to the higher values by wrongly estimating the future cash flows of the company. Due to revaluation the major portion in the total assets is the intangible assets. The other issue is that the company has not been made able to deliver the high quality services to children at their centre and rather has kept focus on the business expansion only. The best case noticed is that in the year of two thousand and five, one child have gone out of the centre at its own and none of the security guard has done something. Presence Of Corporate Governance Low corporate governance practices have been observed in the cases of all three companies and have been regarded as one of the major cause of the liquidation of the companies. HIH Insurance The chief executive officer of the company has played the dominant role by keeping the board of directors of the company filled with the relatives and the friends of the company. By having the board of its own in actual terms, he has engaged the company in transferring of funds to the company in which he has stake. Second instance is of the major acquisition of the company made without the prior approval of the board of directors (Jiangbo, 2003). One Tel Company The company has adopted the bad pricing strategy in relation to the products of the company and also has adopted the wrong accounting method. The strategy details that the goods are sold on credit for seven months. Wrong accounting method has made the company as highly liquid and profitable in current year and lower in future years (Morey, Gottesman, Baker and Godridge, 2009). ABC Learning The company has not formed any committee as defined in the listing rules of the Australian Stock Exchange. Secondly the auditor has not issued the qualified audit report. Liabilities And Its Link With Financial Stress Liabilities are the amount which the company is required to pay in due time and if not possible then in the event of liquidation of the company. These liabilities as outstanding in the financial statements of the company are the obligations for the company and which if not cleared in due time will become the financial stress for the companies. Covering all the three companies, there has been the huge liability due to which the company has gone into liquidation. The liabilities have been occurred due to the improper operation of the finance function, improper conduct of the auditing as the auditors have issued the clean audit report in all the three cases, improper execution and development of strategy. Thus, in this way the liabilities have the important role in bringing the liquidation of companies. Recommendation On the basis of the whole analysis, it is highly recommendable for every company to consider the collapses made as the lessons for future and shall take into account all the considerations and procedures that have come out of the report. Conclusion The three liquidations that have occurred have led the recession in the market across the globe and also hampered the working and operations of the companies either operating in the same industry or operating in the same country. The major liquidations that have been analyzed are the HIH Insurance, One Tel Phone Company and ABC Learning. The reasons for all the collapses are different but the basic premise of having the manipulated practices involved is the same. Each company has entered into the financial irregularities by making wrong entries in the books of accounts without considering the nature of the business of the company. 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