World-Wide Volkswagen Corp. V. Woodson free essay sample

World-Wide Volkswagen Corp. v. Woodson Facts: In 1976, Harry and Kay Robinson purchased a new Audi automobile from Seaway Volkswagen, Inc (Seaway) in Massena, N. Y. The following year the Robinson family, who resided in New York, left that state for a new home in Arizona. As they passed through Oklahoma, another car struck their Audi in the rear, causing a fire which severely burned Kay Robinson and her two children. The Robinsons subsequently brought a products-liability action in the District Court for Creek County, Oklahoma, claiming that their injuries resulted from defective design and placement of the Audi’s gas tank and fuel system.They brought suit against the automobile’s manufacturer (Audi), its importer (Volkswagen of America), its regional distributor (World-Wide Volkswagen Corp. ), and its retailer dealer (Seaway Volkswagen). The Supreme Court of Oklahoma held that personal jurisdiction over the defendents was authorized by Oklahoma’s long-arm statute. Issue: Can the Oklahoma court exercise personal jurisdiction over nonresident defendants given that â€Å"minimum contacts† with the State may or may not exist? Decision: In favor of World-Wide. We will write a custom essay sample on World-Wide Volkswagen Corp. V. Woodson or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The judgment of the Supreme Court of Oklahoma is reversed.Reason: The concept of minimum contacts between the petitioners and the State of Oklahoma does not hold. World Wide and Seaway have no â€Å"contacts, ties, or relations† with the State of Oklahoma. They carry on no activity whatsoever in Oklahoma. They close no sales and perform no services there. They avail themselves of none of the privileges and benefits of Oklahoma law. They solicit no business there either through salespersons or through advertising reasonably calculated to reach the State. They do not sell regularly cars at wholesale or retail to Oklahoma customers or residents.In short, World Wide and Seaway have insufficient ties with the State of Oklahoma, therefore Oklahoma courts cannot practice in personam jurisdiction against them. Case Brief 3. 3 Parker v. Twentieth Century-Fox Corp. Facts: Shirley MacLaine Parker contracted with the film company, Twentieth Century-Fox, to play the female lead in a musical motion picture entitled â€Å"Bloomer Girl. † Parker was to be paid $750,000 for the role. Prior to the start of the film, Fox informed Parker that that they would not be producing â€Å"Bloomer Girl. Fox offered Parker the lead in another film, a dramatic western entitled â€Å"Big Country, Big Man. † The compensation was to be the same $750,000. Parker was given one week to accept and she refused. Parker then sought recovery of agreed upon compensation. The trial court granted summary judgment to Parker. Fox appealed. Issue: Was the job that Fox offered Parker (i. e. â€Å"Big Country†) comparable employment and was Parker obligated to accept in order to mitigate damages? Decision: In favor of Parker. The trial court’s summary judgement was affirmed. Reason: Parker’s refusal to accept Fox’s substitute employment offer could not be applied in mitigation of damages. This is because the offer of the â€Å"Big Country† lead was of employment both different and inferior. The fact that â€Å"Bloomer Girl† was to be a musical calling upon Parker’s talents as a dancer as well as an actress, and was to be produced in California, whereas â€Å"Big Country† was a straight dramatic role in a western type story taking place in Australia, demonstrates the difference in kind between the two employments.Parker was under no obligation to accept the inferior role and was not unreasonable in her refusal to mitigate the damages. Case Brief 4. 3 Granholm v. Heald Facts: Michigan and New York laws allowed in-state wineries to directly ship alcohol to consumers but restricted the ability of out-of-state wineries to do so. In several cases, some Michigan residents and some out-of-state wineries, joined by their New York customers, brought suit against the two states, arguing that the laws unfairly favor in-state business over out-of-state business.A federal district court ruled for Michigan. The Sixth Circuit Court of Appeals reversed. A separate federal district court ruled against New York. The Second Circuit Court of Appeals reversed. Issue: Does a state law that allows in-state wineries to directly ship alcohol to consumers, but restricts the ability of out-of-state wineries to do so, violates the commerce clause by discriminating against interstate commerce? Decision: In favor of the plaintiffs. Both New York and Michigan discriminate against interstate commerce through their direct-shipping laws. Therefore, the U. S. Supreme Court affirmed the judgement of the Court of Appeals for the Sixth Circuit and reversed the judgement of the Court of Appeals for the Second Circuit. Reason: Both Michigan and New York’s laws violate the commerce clause by favoring in-state wineries at the expense of out-of state wineries. Under the commerce clause in the 21st Amendment, states may not enact laws that burden out-of-state producers or shippers simply to give a competitive advantage to in-state business.Additionally, the commerce clause demands more than mere speculation to support discrimination against out-of-state goods. The States provided little concrete evidence to prove that they cannot police direct shipments by out-of-state wineries. Thompson v. Western States Medical Center Facts: Drug compounding is where a doctor or pharmacist combines ingredients to form new medicine for a specific need. FDA regulation exempts compounded drugs from regular drug approval standards if providers follow advertising and promotion restrictions regarding those drugs.A group of licensed pharmacies that specialize in drug compounding brought suit against the FDA, arguing that those provisions violate the First Amendment’s free speech guarantee. The district court and the court of appeals agreed with the defendants that the provisions regarding advertisement and promotion are unconstitutional. Issue: Do the FDA’s compounded drug regulations restrict the defendants’ freedom of speech, mainly commercial speech? Decision: In favor of the pharmacies. The U. S.Supreme court affirmed the decision of the lower courts and ruled that the FDA regulation amounts to unconstitutional restriction on commercial speech. Reason: First, the advertising and promotion restrictions involved constitute commercial speech and commercial speech is protected by the First Amendment. Second, fear that advertising compound drugs would put people who don’t need them at risk because advertisement would convince doctors to prescribe the drugs, does not justify the restriction on speech Government cannot ban the dissemination of truthful information to prevent people from making bad decisions.Additionally, forbidding the advertisement of compounded drugs would affect pharmacists other than those interested in producing drugs on a large scale. It would prevent pharmacists with no interest in mass-production medications, but who serve clienteles with special medical needs, from telling the doctors treating those clients about the alternative drugs available through compounding. Case Brief 4. 5 Brown v. Board of Education of Topeka Facts: Black children were denied admission to public schools attended by white children under laws requiring or permitting segregation according to race.A group of African Americans contend that segregated public schools are not equal and that they deprive black people of the equal protection of the law. The district courts in Kansas, South Carolina, and Virginia denied relief to the plaintiffs and upheld the â€Å"separate but equal† doctrine. In the Delaware case, the Supreme Court of Delaware adhered to that doctrine, but ordered that the plaintiffs be admitted to the white schools because of their superiority to the black schools.Issue: Does the segregation of children in public schools solely on the basis of race deprive the minority children of the equal protection of the laws guaranteed by the 14th Amendment? Decision: In favor of the plaintiffs. The U. S. Supreme Court reversed the decision of the lower courts and ruled that racial segregation in public education deprives black people of the equal protection of the laws guaranteed by the Fourteenth Amendment. Reason: Even though white schools and black schools approach equality in terms of buildings, curricula, qualifications, and teacher salary, intangible issues foster and maintain inequality.Racial segregation in public education has a detrimental effect on black children because it is interpreted as a sign of inferiority. The effects of this separation on their educational opportunities are devastating. When in comes to public education, â€Å"separate but equal† is inherently unequal. Therefore, separate educational facilities wrongly deprive black students from the equal protection of the laws guaranteed by the Fourteenth Amendment.

Fourwinds Marina Example

Fourwinds Marina Example Fourwinds Marina – Case Study Example Four winds Marina Grade (17th, Jan. Four winds Marina Summary: The Four winds Marina is a partnership business owned by Sandy Taggart, William Brennan and Richard DeMars, which is experiencing a weak financial situation. The Marina only operates partially during a year, remaining closed between November and April. The previous general manager, though with an experience of 15 years in the Marine has opted to resign due to a misunderstanding with the owners, over payment issues, leaving the business in the hand of Jack Keltner, an employee who has been promoted to the new position, courtesy of his hard work and reasonable working experience (Cummings which comprises of a boats dock, sales room for boats and marine equipments and a marine repair shop, as well as the overall controller of the Taggart Corporation, comprising of the Marina and an Inn (Cummings & Worley, 2009). The business also offers boat storage and boat hire as part of its business, for the visitors during the season r unning between April and October each year. Also within the business complex is a snack bar, a grocery store and gasoline sales, all operating as extended ventures for the corporation. The Four winds complex sits on a 34-acre piece of land, rent by the State of Indiana, which Taggart Corporation won as a tender for a Motel and Marina, owing to the financial strength of its owners (Cummings & Worley, 2009). Owing to the financial weaknesses of this business complex, the new general manager has a daunting task of transforming it into a more profitable venture. ReferenceCummings, T. G., & Worley, C. G. (2009). Organization development and change (9th ed.).Mason, OH: Cengage

Tort reform for the health insurance industry Essay

Tort reform for the health insurance industry - Essay Example Thus it is up to the US government to play a very significant role in bringing such costs under their control, so that it becomes easily affordable for all the citizens in the US. (www.aaos.org) The Tort reform is a law that has been created by the US government, which is aimed at reducing the proceedings of the court. Ever since its introduction the Tort reform in the medical insurance field, it has been a matter of debate for most of the people in the US. The Tort reform has been especially introduced into the healthcare sector, with an idea of looking up into the issues relating to the malpractices, that often occur in the medical field and also the lawsuits that are being filed in this sector. This results in an increase in the cost of the insurance providers. (www.aaos.org) As a result of these hidden factors the parties involved in the insurance coverage, which includes the insured as well as the insurance provider often gets exploited by such undue costs. It is with this aim t hat the US government has brought about the Tort reform, so as to ensure that the interests of both the parties are safeguarded and at the same time justice is meted out to them in the medical field. ... (www.allbusiness.com) Hence due to threat of medical liability reform, the doctors across the US have become very much conscious about their liabilities when treating patients. But though the insurance costs are on the increase in the US and individuals are being made to pay more for their healthcare insurance, still the Tort reform has made it possible for safeguarding the US citizens from getting unduly exploited by the medical professionals and get insurance protection. (www.aaos.org) Areas that require Tort Reform The area that requires a major Tort reform is the agricultural sector in which, the farmers and the families who are involved in agricultural activities are totally exposed to high risks. There have been many cases of fatalities and serious injuries which have made the agricultural community to force the US government to go forward with Tort reforms, which will ensure the safety and the financial help through insurance, in case of accidents during the course of farming. Statistics also point to the fact of the urgent need for Tort reforms in this sector, since the number of accidents and fatalities are ever on the increase in this particular field. (www.aaos.org) Tort reforms are also very much required to bring about reforms to the various industries and the business establishments that are spread across the US. This will ensure a sort of liability of all those involved and will also simultaneously safeguard the various industries and business firms. This will give them more power which will help them to increase their business and also give them a feeling of security as well as confidence. This will make them to do business under a free and fair business atmosphere. Thus the Tort reforms are very much needed in these sectors, since it

Ethical Dilemmas in the New York Police Department Assignment

Ethical Dilemmas in the New York Police Department - Assignment Example The judgments made by an officer are supposed to be consistent with the police code of ethics and deviation from this makes their act unethical. However, dilemmas arise due to the environment; and the ethics are not as black and white as before. This paper takes an in depth analysis into these dilemmas and focuses on the NYPD, and how they have and should handle such deviations. Introduction The police are the most noticeable section of law enforcement and are tasked with the responsibility of regulating harmful actions by the public and protecting civil rights. The expectation set for the police is high; they are not only expected to enforce the law but to be exemplary in moral conduct, as they are model for the citizens to emulate. When the police deviate from this expectation, the public lose confidence in the system and what the law can accomplish as they who are regarded as the epitome of the law cannot abide by it. This makes police ethics and action dire, both to the public an d other law enforcement agencies (Pollock, 2012). 1. Ethical dilemma Before one becomes an agent of the law, he/she is required to make an oath to abide by the Law enforcement code of ethics. The code states: As a law enforcement officer, my fundamental duty is to serve mankind; to safeguard lives and property; to protect the innocent against deception, the weak against oppression or intimidation, and the peaceful against violence and disorder; and to respect the Constitutional rights of all men to liberty, equality, and justice. †¦.. I will never act officiously or permit personal feelings, prejudices, animosities, or friendships to influence my decision. With no compromise for crime and with relentless prosecution of criminals, I will enforce the law courageously and appropriately without fear or favor, malice, or ill will, never employing unnecessary force or violence, and never accepting gratuities (DPS, 2009). Police officers are expected to adhere by the code and this is enforced in training where the recruits are taught police culture. The NYPD boasts of having an academy that offers training to recruits and integrates character traits and virtues that embody the police force. These include courage, honesty, integrity and loyalty. These traits and virtues are put into question when the officer gets to the field and encounters real life situations, just like the rest of us. The common ethical dilemmas that face the police are on particular crimes and they include the following: Torture/ police brutality: also known as dirty haring, where a police officer tortures a suspect for information, especially when it is organized crime. The information held by the suspect is crucial in bringing down a mob or even syndicate. The officer feels he has the duty to protect the citizen and goes to distant measures to acquire the information, even if it means the use of force (McCarthy R. & McCarthy J, 2011). Illegal search: the law requires that an officer to have a search warrant in order to enter into a private property and make a legal search. However, an officer on the field may find that hard to do as timing is of essence in crime fighting as crime happens in real time. This means if the officer is to keep the law, he will have to go in pursuit of a warrant thereby letting the illegal transaction go through. The police officer is torn in between preserving the law and enforcing the law, antagonistic virtues promoted by the police culture at such moments (Barker, 2011).

Stalins Leadership in World War II Essay Example | Topics and Well Written Essays - 3000 words

Stalins Leadership in World War II - Essay Example The second half of the 1930s saw the continuous campaign launched by Stalin to eliminate all those whom had - or at least were suspected to have - reservations about the political regime. The campaign that would become known as the Great Purge touched off immediately assassination of Sergey Kirov, a highly popular member of the Communist Party. Stalin responded to the assassination with a series of fierce actions. Mere distrust of Stalin or his confidants or anonymous information was used to send the suspect to the forced-labor camps or execute. The Soviet political militia, also known as NKVD, was given practically unrestricted powers, and during only two years from 1937 to 1938, the NKVD led by Nikolay Yezhov executed approximately 1 million of Soviet citizens with another 2 million were sent to the camps and eventually died (Ellman 2002). Several trumped-up trials that took place between 1936 and 1938 led to elimination of thousands of once prominent, influential and highly experienced leaders. The list of victims included such outstanding figures as Zinovyev, Bukharin, and Rykov whom were executed on concocted charges of conspiring with Germany and Japan. Another process held in 1937 resulted in almost entire elimination of the military's top-ranking commanders such as Marshal Tukhachevsky: according to the estimates approximately 50 percent of the senior officers had been dismissed (partially executed, partially sent to the camps) before the beginning of the Second World War (Conquest 1990). Evidently, such actions of Stalin who killed or sent to the camps the most experienced and talented managers could hardly be addressed as prudent in the face of inevitable war with Germany. Although Stalin's awareness of the inevitability of the war is subject for intensive debates (Rapoport & Alexeev 1985), it is difficult to imagine that a politician of Stalin's rank and experience could fail to notice the apparent tendency. Even the possibility that Stalin could make the mistake assessing the beginning of war hardly justified such devastating clean-up among the militaries, officials, and political elite of the Soviet Union. Furthermore, a series of conflicts initiated by Stalin in 1939 (Finland) and 1940 (Latvia, Lithuania, Estonia, and Romania) clearly demonstrated that the Soviets were confidents of their military power. Ironically, what might be and probably had to be perceived as imprudence by the absolute majority of Stalin's contemporaries only adds validity to the claims of those whom give credence to his personal leadership during the World War praising Stalin as the leader and tactician of the highest order. The fact is that in absence of other leaders of note whom had been dismissed, imprisoned or executed during the Great Purge Stalin was forced to make decisions almost solely on his own: even those innumerous specialists whom successfully made it through the terror of 1937-1938 had the illustrative example of what Stalin did to

Growth of Heritage and Cultural Industry in the UK

Growth of Heritage and Cultural Industry in the UK Cultural heritage refers to the heritage sites that describe the unique culture of a society as well as in some cases it also refers to the culture of the whole nation. The UK is very rich with its heritage sites. Well, most of the heritage sites are man-made but there are some heritage sites that are natural such as wildlife, natural landscape, woodland, national parks and so on. Well, in the UK most of the attractive man-made heritage sites are_ British museum, Royal Academy of Arts, and in the UK there are lots of heritage historical buildings, monuments, a sculpture that make the heritage sites of UK rich. Different types of people come to visit these place such as_ students, researchers, tourists with family and so on. All of them have their own purpose to come here. Well, cultural and heritage sites in the UK play very significant role in the economic growth of UK. As the tourists number is increasing day by day the earnings from this sector also increase day by day. And that also increases the overall GDP of UK as well as increase the standard of living. The cultural and heritage sites are preserved by the government for the purpose of knowing people about their glorious history as well as culture. And the people only come to visit here when there will need it or they feel that they will get some benefit from the site if they visit. And if the people will not come to the purpose will not be fulfilled. For this reason, the responsible authority should give the proper benefit to the tourist so that they will come to visit the place and leave the place with huge satisfaction. P1.1 Analyze the growth and heritage of the heritage and cultural industry with special reference to the UK Heritage: Heritage is the tradition and legacy that is come from the past to the present. Well, heritage sites refer to that kind of place where the history was created. The legacy comes and the people still remember it as a part of the tradition. The government of a country preserves those heritage sites to let their citizens as well as rest of the world know their history and pride. Attractions: The UK is very rich with its heritage sites. Well, most of the heritage sites are man-made but there are some heritage sites that are natural such as wildlife, natural landscape, woodland, national parks and so on (Andrà ©s, 2013). Well, in the UK most of the attractive man-made heritage sites are_ British museum, Royal Academy of Arts, and in the UK there are lots of heritage historical buildings, monuments, a sculpture that make the heritage sites of UK rich. Cultural heritage: Culture is the moral belief, lifestyle, ritual of a specific society. The legacy comes and the people still remember it as a part of the tradition (Apostolakis and Jaffry, 2007). The government of a country preserves those heritage sites to let their citizens as well as rest of the world know their history and pride. Heritage is the tradition and legacy that is come from the past to the present. Cultural heritage refers to the heritage sites that describe the unique culture of a society as well as in some cases it also refers to the culture of the whole nation. The growth of heritage and cultural industry in the UK: The interest of people toward the cultural and heritage sites is increasing day by day because of the unique feature of those sites. In past days the heritage sites were not much popular, only the people came to visits those sites, who actually needed the information from those sites. But due to the advance technology and increasing awareness of people heritage sites is become is most attractive tourist place (Agapiou, Lysandrou, and Hadjimitsis, 2016). Different kinds of people from different countries are come to visit this sites. The increased number of tourist brings money with them and their money directly contributes to the national GDP of UK. Different types of people come to visit these place such as_ students, researchers, tourists with family and so on. All of them have their own purpose to come here. Well, cultural and heritage sites in the UK play very significant role in the economic growth of UK. The heritage and cultural sites earning are 5.17 Billion barring the domestic tourists and including domestic tourists, the procuring are 16.05 billion. Furthermore, it likewise appears through the social and legacy site 252704 individuals are getting to Employment including the characteristic legacy. IN UK the appearance for the heritage and cultural site 194.83 million of individuals. As the tourists number is increasing day by day the earnings from this sector also increase day by day. And that also increases the overall GDP of UK as well as increase the standard of living. P1.2 Discuss potential conflicts in the conservation of heritage and cultural resources referring to the case studies. For this task, a case study is given, and the case study describes the city of Lhasa, Well as Lhasa is already developed with the cultural and heritage sites. The Chinese government recently thinks about the development in this city. The government wants to build theme parks in Lhasa as well as he also wants to build a hotel for the tourist who will come to visit the city. Based on the development different conflicts arise and this is described in this following report. Potential Conflicts of interests Reason of Conflicts of interests, based on the case study of Lhasa, Tibet The case study describes that the Chinese government recently think about the development in this city. The government wants to build theme parks in Lhasa as well as he also wants to build a hotel for the tourist who will come to visit the city (Wang, 2015). The criteria of development are very large. Well as Lhasa is already developed with the cultural and heritage sites. The hotel will contain 1000 rooms and it will be very luxurious. Well, it is true that if the development takes place various tourists will come to visit the city. The activity that is taken by the Chinese government is great. In any case, there is some issue with each activity. The potential clash emerges among the distinctive partner who is included with the advancement (Bowitz and Ibenholt, 2009). Despite the fact that the activity will convey more travelers to the nation, the improvement will cost such a variety of things. The advancement can hurt the indigenous habitat of this range and additionally the proprietors of the other private legacy locales imagine that if the amusement parks will create they may lose their vacationer. The nearby individuals imagine that if the advancement is getting so much high that may endure them with parcel more things, for example, expanding the swarming, there is a possibility of blunder, and in addition, there is additionally a shot for harmed the conveying limit of these destinations. Well, whatever the thing is, each improvement has advantages and disadvantages. Now and then the improvement brings bliss for somebody and then again, the same advancement brings wretchedness for the other one. Therefore, the creator needs to test the ramifications of the improvement before beginning the advancement (Vallega, 2003). As the time develops every one of the general population is included in the tourism business. Presently a days everyone of the families has a portion of the empty once per year and every one of the general population will go in consistently. For this kind of examination, there are one thing is certain that is we as a whole impacting the tourism business. At the point when the lions share of individuals picked in one nation then the economy of this nation increment and the nation will be financially dissolvable. So the Chinese need to test the ramifications of the advancement and after that, the administration ought to step up with regards to the genuine i mprovement. P2.1 Assess the purpose of heritage and cultural attractions in meeting the needs of the different customers The cultural and heritage sites are preserved by the government for the purpose of knowing people about their glorious history as well as culture. And the people only come to visit here when there will need it or they feel that they will get some benefit from the site if they visit. And if the people will not come to the purpose will not be fulfilled. For this reason, the responsible authority should give the proper benefit to the tourist so that they will come to visit the place and leave the place with huge satisfaction. Heritage and cultural attractions of British museum: The British museum is the national museum of UK and it is dedicated to the history of the country, the culture of the country, the human history, and legacy of the country. It also contains the cultural and art and preserves it for the next generation (UÄÅ ¸uryol and KulakoÄÅ ¸lu, 2013). It was built in 1753 but it was opened publicly in 1759. It contains and preserves almost 8 million of works in different criteria. British museum also preserves the experiment of scientist and their books that is why this destination is so much attractive for the researchers. In here there are several types of tourist come to visit, some of them are students, some of them are scientists, some of them are researchers, and some of them are the common people visiting with their family. Well, they all have their purposes to visit. Students are come here to visit as they can learn so much from here, the researchers come here to get the information that is necessary for their researcher, scienti sts come here to visit and experience the previous works, and common people are actually come here to visit such historical sites with their family and they also interested in the history of this site. Well, as a different tourist has different interests, the management should ensure that all of the different interests can fulfil by the historical sight. So that the tourist and leave the place happily. Heritage and cultural attractions of Royal Academy of Arts: Royal academy of Arts is also most attractive heritage sights which are able to get the attention of people toward it. This site is dedicated to delivering the culture of this country as well as arts through different programs such as_ exhibitions, arranging events, seminars, campaigns etc. Different types of people are come to visit this place, some of them are students, some of them are scientists, some of them are researchers, and some of them are the common people visiting with their family (Severo and Venturini, 2015). Well, they all have their purposes to visit. Students are come here to visit as they can learn so much from here, the researchers come here to get the information that is necessary for their researcher, scientists come here to visit and experience the previous works, and common people are actually come here to visit such historical sites with their family and they also interested in the history of this site. Royal Academy of Arts delivers the history, pride, and h onor of the country through different culture, art and so on. To meet the need of its customer the organization should have to deliver the attraction according to the customers need. P3.1 Evaluate the Impact of different types of ownership on the management of heritage and cultural sites The management of cultural and heritage sites vary according to its ownership styles. In the UK there are lots of cultural and heritage sites are available and their ownership style also varies. Most of the cultural sites are owned by the government of UK, but there are some other heritage sites that are managed privately. And some of the cultural and heritage sites are managed by the joint public-private partnership. The impact of these different types of ownership styles on the management of the cultural and heritage sites are discussed below. Public Ownership Under public ownership, the management is controlled and monitored by the government of that country (Sanna, Atzeni and Spanu, 2008). In the UK the management of the British museum is controlled by the government of that country. IT is the national museum of UK and it is dedicated to the history of the country, the culture of the country, the human history, and legacy of the country. It also contains the cultural and art and preserves it for the next generation. It was built in 1753 but it was opened publicly in 1759. It contains and preserves almost 8 million of works in different criteria. British museum also preserves the experiment of scientist and their books that is why this destination is so much attractive for the researchers. In here there are several types of tourist come to visit, some of them are students, some of them are scientists, some of them are researchers, and some of them are the common people visiting with their family. The overall management of British Museum i s controlled by the government of UK as it is a national asset of UK. Private or commercial Ownership Under private ownership, the management of the sites as well as the overall control of those sites is controlled privately. There are various cultural and heritage sites are available in the UK that is controlled under private ownership. British Academy of Arts is one of the best examples of Private ownership. Royal academy of Arts is also most attractive heritage sights which are able to get the attention of people toward it (Rugani et al., 2011). This site is dedicated to delivering the culture of this country as well as arts through different programs such as_ exhibitions, arranging events, seminars, campaigns etc. Royal Academy of Arts delivers the history, pride, and honor of the country through different culture, art and so on. To meet the need of its customer the organization should have to deliver the attraction according to the customers need. Though it is controlled by the private ownership the owner should follow the rules and regulation that are imposed by the government. P3.2 Roles and responsibilities of organizations in the heritage and cultural industry As the heritage and cultural sites are managed by various ownership styles, each and every organization has to play some roles and responsibilities to manage the cultural and heritage sites. There are several types of tourist come to visit cultural and heritage sites, some of them are students, some of them are scientists, some of them are researchers, and some of them are the common people visiting with their family (Pinder and Vallega, 2003). Well, they all have their purposes to visit. Students are come here to visit as they can learn so much from here, the researchers come here to get the information that is necessary for their researcher, scientists come here to visit and experience the previous works, and common people are actually come here to visit such historical sites with their family and they also interested in the history of this site. Well, as a different tourist has different interests, the management should ensure that all of the different interests can fulfil by the historical sight. So that the tourist and leave the place happily. Cause they are the health of that organizations. If the tourist will not come then there will be no purpose for keeping these types of sites (Marrion, 2016). Well, for that the management of that organization should have to promote the destinations and they also have to provide those facilities that the tourists of these potential sights are seeking. Well, the management of this type of organization also responsible for keeping every important work within this organization as the national property. P4.1 Evaluate methods and media used for interpretation within the heritage and cultural industry for tourists. Cultural and heritage sites are becoming most popular places for a visit for the tourist in present days. From our college recently we took a tour to two most popular cultural and heritage sites of UK, one is British museum and another is Royal Academy of Arts (MacKinnon, 2014). Well, the management of those sites is actually responsible for the promotion of those sites. Different tourist has different interests, the management should ensure that all of the different interests can fulfil by the historical sight. So that the tourist and leave the place happily. Cause they are the health of that organizations. If the tourist will not come then there will be no purpose for keeping these types of sites (Khakzad and Van Balen, 2012). Well, for that the management of that organization should have to promote the destinations and they also have to provide those facilities that the tourists of these potential sights are seeking. Under public ownership, the management is controlled and monitor ed by the government of that country. In the UK the management of the British museum is controlled by the government of that country. IT is the national museum of UK and it is dedicated to the history of the country, the culture of the country, the human history, and legacy of the country. It also contains the cultural and art and preserves it for the next generation. Under private ownership, the management of the sites as well as the overall control of those sites is controlled privately. There are various cultural and heritage sites are available in the UK that is controlled under private ownership. British Academy of Arts is one of the best examples of Private ownership (Kahl, 2015). Royal Academy of Arts delivers the history, pride, and honor of the country through different culture, art and so on. As the tourists number is increasing day by day the earnings from this sector also increase day by day. And that also increases the overall GDP of UK as well as increase the standard of living. So the management of this organization has to promote these destinations to the potential tourists by using various media and most popular Medias are_ social networking sites, websites, web page, campaigns, the internet, television and so on. The UK is very rich with its heritage sites. Well, most of the heritage sites are man-made but there are some heritage sites that are natural such as wildlife, natural landscape, woodland, national parks and so on. Well, in the UK most of the attractive man-made heritage sites are_ British museum, Royal Academy of Arts, and in the UK there are lots of heritage historical buildings, monuments, a sculpture that make the heritage sites of UK rich. The management of cultural and heritage sites vary according to its ownership styles. In the UK there are lots of cultural and heritage sites are available and their ownership style also varies. Most of the cultural sites are owned by the government of UK, but there are some other heritage sites that are managed privately. And some of the cultural and heritage sites are managed by the joint public-private partnership. The management should ensure that all of the different interests can fulfil by the historical sight. So that the tourist and l eave the place happily. Cause they are the health of that organizations. If the tourist will not come then there will be no purpose for keeping these types of sites. For this reason, the responsible authority should give the proper benefit to the tourist so that they will come to visit the place and leave the place with huge satisfaction. References Agapiou, A., Lysandrou, V. and Hadjimitsis, D. (2016). The Cyprus coastal heritage landscapes within Marine Spatial Planning process. Journal of Cultural Heritage. Andrà ©s, M. (2013). Resources online in Conservation and Restoration of Cultural Heritage. Estudos de Conservaà §Ãƒ £o e Restauro, 1(2). Apostolakis, A. and Jaffry, S. (2007). The effect of cultural capital on the probability to visit cultural heritage attractions. International Journal of Tourism Policy, 1(1), p.17. Bowitz, E. and Ibenholt, K. (2009). Economic impacts of cultural heritage Research and perspectives. Journal of Cultural Heritage, 10(1), pp.1-8. Kahl, C. (2015). Ethnic and minority cultures as tourist attractions. Journal of Heritage Tourism, 11(2), pp.203-204. Khakzad, S. and Van Balen, K. (2012). Complications and Effectiveness ofIn SituPreservation Methods for Underwater Cultural Heritage Sites. Conservation and Management of Archaeological Sites, 14(1-4), pp.469-478. MacKinnon, R. (2014). Heritage Conservation, UNESCO and Intangible Cultural Heritage in Eastern Canada. Ethnology, 36(1), p.383. Marrion, C. (2016). More effectively addressing fire/disaster challenges to protect our cultural heritage. Journal of Cultural Heritage, 20, pp.746-749. Pinder, D. and Vallega, A. (2003). Coastal cultural heritage and sustainable development: an introduction. Journal of Cultural Heritage, 4(1), pp.3-4. Rugani, B., Pulselli, R., Niccolucci, V. and Bastianoni, S. (2011). Environmental performance of a XIV Century water management system: An energy evaluation of cultural heritage. Resources, Conservation and Recycling, 56(1), pp.117-125. Sanna, U., Atzeni, C. and Spanu, N. (2008). A fuzzy number ranking in project selection for cultural heritage sites. Journal of Cultural Heritage, 9(3), pp.311-316. Severo, M. and Venturini, T. (2015). Intangible cultural heritage webs: Comparing national networks with digital methods. New Media Society, 18(8), pp.1616-1635. UÄÅ ¸uryol, M. and KulakoÄÅ ¸lu, F. (2013). A preliminary study for the characterization of Kà ¼ltepes adobe soils with the purpose of providing data for conservation and archaeology. Journal of Cultural Heritage, 14(3), pp.e117-e124. Vallega, A. (2003). The coastal cultural heritage facing coastal management. Journal of Cultural Heritage, 4(1), pp.5-24. Wang, J. (2015). Flood risk maps to cultural heritage: Measures and process. Journal of Cultural Heritage, 16 (2), pp.210-220.

Red Adair :: essays research papers

Intro - "I've done made a deal with the devil. He said he's going to give me an air-conditioned place when I go down there, if I go there, so I won't put all the fires out." A genuine American hero, Red Adair fought the most terrifying force of nature all over the world for more than 50 years. The oil fires were so hot they melt nearby cars and could roast a man in an instant. Red Adair was an innovator in the development of new fire-fighting techniques that make the oil fields safer and time after time he would risk his own life challenging the most disastrous oil fires of modern times. I. Birth and Childhood. A. Paul N. "Red" Adair was born June 18, 1915 in Houston, Texas. 1. His parents, Mary and Charles Adair, also had four other sons and three daughters. 2. The family lived in the Heights of Houston where his father worked as a blacksmith. B. After attending Harvard Elementary School and Hogg Junior High School, he quit Reagan High School to help support the family. He held many different jobs from the time he quit high school until he went to work for the Southern Pacific Railroad in 1936. II. Career A. In 1938 Red was hired by the Otis Pressure Control Company, his first oil related job. B. Red continued to work at odd jobs in the oil patch until he was inducted into the United States Army in 1945. 1. Red served in the 139th Bomb Disposal Squadron through the end of World War II and achieved the rank of Staff Sergeant. 2. He returned home to Houston following the war and went to work for Myron Kinley, the original pioneer of oil well fire and blowout control. Red continued to work for and with Mr. Kinley until 1959. C. After fourteen years with the M. M. Kinley Company, Red resigned and formed Red Adair Company, Inc. to control oil well fires and blowouts. 1. Through Red Adair Company, Red pioneered the development of modern-day effective Wild Well Control techniques and equipment and earned his reputation as "best in the business." 2. Red and other members of his firefighting team averaged controlling over 42 oilwell fires and blowouts per year, inland and offshore, all over the world. Red and his men represent over a century of Wild Well Control and expertise, completing over 1,000 jobs internationally. III. Awards and Accomplishments A. One of Red's greatest tasks and accomplishments occurred in 1991 following the Gulf War with Iraq.

Misc-En-Scene Sin City

For my essay on mise-en-scene, I will be talking about Sin City, written and directed by Frank Miller, Robert Rodriquez and Quentin Tarantino. In this film, there are many unique techniques used by the directors to portray emotions, hidden meanings and to determine mood. Sin City is a bold and brutal adaptation of the graphic novels written by Frank Miller. Mise-en-scene is a cinematic term, which refers to techniques used by directors to help construct a specific onscreen representation. It consists of the setting of the film, costume and make up, lighting, staging, and last of all, time and space. The scene that I will be analyzing would be the scene in which Marv confronts Cardinal Roark and forces him to confess, after which Marv kills him. Marv, a brute of a man, is one of the protagonists in this film. He wakes up after a one-night stand with a prostitute ‘Goldie’ and she lies beside him dead. Marv realized that he has been framed and goes on a vengeful rampage to uncover the truth. He kills Kelvin who is a cannibal who murders and consumes people, and finds out the Kelvin was the cardinal’s ward. The setting of this scene is in the Cardinal’s room where it is dark and we can barely make out the furniture present inside. Color symbolism is extreme in the entire film; the film is almost entirely inked in black and white. The directors created the film using the visually stunning black and white style of film noir to emphasize cynical and extreme attitudes and sexual motivations. Film noir is used to depict the darker aspects of modernity, and is usually set in a criminal milieu; exactly what this film needed. The narrative and existential angst that drives a male protagonist and a voluptuous femme fatale who seduces the protagonist for her own benefits are the gist of film noir, which are present in Sin City. Goldie used Marv for his huge size and brute strength to protect her, while Marv had feelings for Goldie. Her murder drives him mad and fuels his rage to find her killer. Sin City can be classified as a neo-noir film, which possesses elements of film noir, but with updated themes and visual elements that were absent in classic film noir. However, it is the color rendering in this film that is unique. The retained or added color to certain objects is an amazing technique, bringing out the emotions of the character or empathize the significance of the object. In the confrontation scene, the eyes of Cardinal Roark are painted green and it is the only other color present in that picture of black and white. The color of the eyes shown would make the audience focus on Cardinal Roark as he confess, and to be drawn to ponder on his sick thoughts and emotions. Green color may have been used to depict a sense of evil and perverse present in the Cardinal, and true to the saying â€Å"The eyes are the windows to a person’s soul. The color red is rendered many times in the strikingly monochromatic film, mainly in the form of bloodshed or love objects like the heart-shaped bed where Marv and Goldie had their one night affair. Red is meant to depict extreme violence, death, love and vulnerability in Sin City and it plays an important role in stimulating the emotions of the audience. In spite of this, red is only used when it is required and not all blood is painted red. In some scenes, the blood is left as white colored to show that it is not as significant in the film. There is a scene in the flashback during Cardinal Roark’s confession, in which Goldie is fully colored from her yellow locks to her fiery red dress and the color of her skin. The idea was to illustrate how beautiful Goldie was in Marv’s eyes and how full of life Goldie was to Marv in the dreadful Sin City. Besides the color in the scene I have chosen, there are flashes of brilliant color at different junctions of the film. There is one scene where the prostitutes in Old Town, depicting justice served in a crude way, stain the skies red during the massacre of mercenaries. One very distinct color I would like to point out would be the Yellow Bastard’s skin color at the last part of the film. The connotation of yellow in this case, will be to represent dirty, pungent and obnoxious, so true to Yellow Bastard’s character that even his blood bleeds yellow. The costumes and makeup play another important element of mise-en-scene. As in the case of the dressing of the prostitute Goldie, the elegant and sexy dresses that she dons in the film help her play the part of the seductress. The blonde locks along with the blood-red lipstick she possess give the audience the vibe that she is a femme fatale. On the other hand, Marv is clothed throughout in a black trench coat with a white singlet inside, displaying his heedless of caution attitude. The actor playing Marv, Mickey Rourke is portrayed as the graying behemoth embodied underneath a ton of facial make-up to make him look grotesque and fierce. Besides that, Kelvin wears a pair of glasses to invoke the look of a creepy psychopath killer. All this costumes and makeup contribute in building the personalities of the characters in Sin City, empowering them with attributes the directors require them to have. In the lighting context for Sin City, low-key lighting is utilized throughout the film. Low-key lighting or chiaroscuro is present in the scene that I mentioned, with artificial light shone through the windows of the Cardinal’s room. The room is supposedly pitch dark and the only light present comes from outside the window. Thus creating a dimly lit scene, which gives the audience a feel of the impending doom of Cardinal Roark. Strong shadows engulf both the Cardinal and Marv, generating tension between the both characters. Marv’s face is barely visible at times, only a portion shown by the lighting. I believe by making the room so dark, it forces the audience to focus on what is visible. The weak light shone on Kelvin’s decapitated head also creates an eerie feel. At the final part of the scene whereby Marv presumably cuts Cardinal Roark’s throat, the darkness and shadows conceal the gore that ensues. The low-key lighting acts to dampen the effect of the violence as the details are being obscured. Furthermore, in the flashback during the confession of the cardinal, there is a shot of Kelvin with bright lighting shown from behind him. His entire face is black due to the shadow and his glasses were the only thing white in color. The effect creates such a deviant character and literally sends chills down one’s spine. On the whole, the sinister environment of Sin City is primarily submerged in low-key lighting, except in dramatic epic sequences, where the directors want the audience to see the details clearly. Another important aspect of misc-en-scene used in a film is the staging. Staging refers to the movement and placement of actors and objects. In the chosen scene, Marv breaks into Cardinal Roark’s room, shows him the decapitated head of Kelvin and places it on the table. â€Å"The dog ate the rest†, Marv tells Roark straight in his face. Marv does that to show his hostility towards Roark and to instill fear in him, but it does not seem to work as Roark just got out from his bed to examine the head. The act of Marv drawing his gun from his holster tells the audience that Marv was all ready to shoot Cardinal Roark in the head. His stance is in standing position while Roark just sat there without fleeing. This shows that Roark was ready to accept his fate. Yet, Marv did not blast his head to smithereens. He sat down across Roark to listen to his confession before murdering him. He smokes a cigarette as he listened to Roark, taking his time. All of this staging tells us that he wanted pleasure in killing the cardinal slowly. Expression on the characters is a critical part of staging and in a scene of confrontation as such, it plays a huge role. The expression on Marv’s face in the cardinal’s room remained unusually calm, without showing much rage. It creates a very tense atmosphere in the room, keeping the audience in suspense over when Marv would end Roark’s life. On the other hand, Roark was almost expressionless when he confessed to Marv about his perverse deeds and till the very end when he was killed in cold blood. There was only a slight tinge of nervousness when he saw Kelvin’s head. This scene illustrates vividly about a man who knows he is about to meet his doom and a man who is determined to take the life of another. It is the part where dark truth is revealed. Speech used is another element of mise-en-scene, not only can it invoke thoughts in the audience, it can bring out the true nature of the character. The rampaging Marv finally achieves his maniacal madman majesty when he answers Cardinal Roark’s final question of whether killing him would satisfy him, Marv answers â€Å"The killing? No, no satisfaction. Everything up to the killing, it’d be gas. † From that, we find out that although the diabolical priest and his ward deserve to die, Marv in fact enjoys torturing people and the speech alone reveals the sadistic nature in him. The camera is focused all the time on the closed-up faces of Marv and Roark when either one is speaking. In cinematography, facing the camera is the position with the most intimacy as the character is looking in our direction and we are able to see the expressions on his face, engaging our attention. Hence in a scene like this, the closed-up face positioning would be best. Close ups give the audience time to judge a character and create mood and tension between the two characters present. In the scene, I realize that the camera points upward towards Marc, giving the audience the perception that he is the powerful and dominating character now. The camera is high angled when focused on Roark, the cannibalistic cardinal, making him seem powerless and pitiful. The computer-generated monochromatic landscape of Sin City is both elegant and vivid. Presence of retro sets and vintage cars make the city seem like a city decades again, except when one of the thugs in the film drives a Ferrari from the modern world. This means that it could be a retro-modern world or it could be set today, just that the city is still in the 40s era. The costumes donned by the characters are weird for modern day fashion, from trench coats to stripper wear. It is perhaps pulp noir imagination and visualization of a world found only in graphic novels. The use of shallow depth of field in the scene I choose, allowed the subject to be isolated from the background. It serves to direct the audience’s gaze upon the expressions of the two characters. Depth is also created by lighting, which reveals or hides the parts, which the director want the audience to see. The scene is also set up in a small room to confine the background and focus on the characters. In this essay, I have analyzed how the directors used cinematographic elements of mise-en-scene to convey meaning and stimulate response in the audience in the particular scene. Mise-en-scene is extremely important in filmmaking and has to be incorporated in every film, how well the individual or combined mise-en-scene techniques are used will help create the desired meanings in each scene.

Net Present Value method Essay

1. Net Present Value method is one of the methods used in capital budgeting. The NPV is based on the discontinued cash flow. A company that has a proposal for a new project or an investment uses the NPV method to decide if they should accept it or move on with a different investment. This method provides valuable information to the management about the cash outflows related to the investment and cash inflows from the investment with the consideration of the time value of money. The time value of money has been considered in this method because the money invested today will have a different value in the future. The cost capital is the minimum rate of  return that the proposed investment needs to reach in order to be accepted. When computing the Net Present Value the future cash outflows and inflows are discounted at present value at the rate of the cost of capital. If the required rate of return is lower than the cost of capital, then the company should reject the project and should not engage with it any further. On the other hand, if the required rate of return is even or higher, then the investment will be able to bring the profit that will provide founds to pay liabilities to company’s creditor and shareholders. 2. Under Internal Rate of Return the investment is evaluated based on the expected rate of return. The IRR for a cash flow is an interest rate that results in a NPV equal to zero. In this method the cost of capital is used and also known as hurdle rate. Hurdle rate is the minimum rate that the investment needs to reach in order to be accepted by the management. After computing the IRR, the decision making body compares the IRR results to the cost of capital rate. If the IRR is equal or higher that hurdle rate, the investment can be accepted, if lower – project should be rejected.

Introduction to the Middle Paleolithic

Introduction to the Middle Paleolithic The Middle Paleolithic period (ca 200,000 to 45,000 years ago or so) is the period during which Archaic humans including Homo sapiens neanderthalensis appeared and flourished all over the world. Handaxes continued in use, but a new kind of stone tool kit was createdcalled the Mousterian, it included purposefully prepared cores and specialized flake tools. The living method in the Middle Paleolithic for both Homo sapiens and our Neanderthal cousins included scavenging, but there is also clear evidence of hunting and gathering activities. Deliberate human burials, with some evidence (if somewhat controversial) of ritual behavior, are found at a handful of sites such as La Ferrassie and Shanidar Cave. By 55,000 years ago, archaic humans were tending to their elderly, in evidence at sites such as La Chapelle aux Saintes. Some evidence for cannibalism is also found in places such as Krapina and Blombos Cave. Early Modern Humans in South Africa The Middle Paleolithic ends with the gradual disappearance of the Neanderthal and the ascendancy of Homo sapiens sapiens, about 40,000-45,000 years ago. That didnt happen overnight, however. The beginnings of modern human behaviors are mapped out in the Howiesons Poort/Stillbay Industries of southern Africa beginning perhaps as long ago as 77,000 years and leaving Africa along a Southern Dispersal Route. Middle Stone Age and the Aterian A handful of sites seem to suggest that the dates for the change to the Upper Paleolithic are way out of whack. The Aterian, a stone tool industry long thought to have been dated to the Upper Paleolithic, is now recognized as Middle Stone Age, dated perhaps as long ago as 90,000 years ago. One Aterian site showing early Upper Paleolithic-type behavior but dated much earlier is at Grottes des Pigeons in Morocco, where shell beads dated 82,000 years old have been discovered. Another problematic site is Pinnacle Point South Africa, where red ochre use has been documented at ca 165,000 years ago. Only time will tell if these dates continue to be held up. And Neanderthal hung on, too; the latest known Neanderthal site is Gorhams Cave in Gibraltar, about 25,000 years ago. Finally, the debate still is unsettled about the Flores individuals who may represent a separate species, Homo floresiensis, dated to the Middle Paleolithic but extending well into the UP.

Changing Dialect of Singapore Essay Example | Topics and Well Written Essays - 1500 words

Changing Dialect of Singapore - Essay Example Tan has made it a point to continue to work with the original language of Singapore to keep the memory of the past alive and to embrace the past through the use of speaking. Tan has made an effort with the younger generations to continue to speak in the main language of Malay. â€Å"If we lose our culture through language, then what do we have left? I believe it is important to continue to remember what we speak, where we are from and what the ancient history is of this land,† says Tan. To him, the idea of keeping the language alive is also a part of keeping the memories and heritage and of his world as a part of the everyday lifestyle. For Tan’s children and grand children, understanding the language isn’t one that they rebel against and often find that the extra dialect helps them to stay ahead in their own thinking. â€Å"Even though we learn English in school, we like having the Malay dialect as a part of our upbringing. It makes us feel unique and like we a re truly from Singapore,† says Tan’s grandchild. This attitude is one that many who are able to speak in two dialects carry with them as they progress forward with the understanding of different dialects. The languages of Singapore have undergone changes through every generation, even though they are kept alive through stories such as Tan. English is now recognized as the main language of the land, specifically because of the colonialization that took place in the 1820s by James Cook. However, there is also an influence of Mandarin, Chinese and Indian dialects, all which have come from the several who have migrated to Singapore through time. This is combined with the main dialect of Malay which is spoken by those who are considered as native to the land. The mixture of languages has led to the four main dialects of English, Malay, Chinese and Tamil becoming the main dialects of the island. It is not only the recognition of the four main dialects that influences the dive rsity of Singapore. While it is a small island, the influx of immigration into the land and the philosophies, such as what Tan has, continue to alter the dialects which are spoken in various regions. For instance, the recognition of Mandarin Chinese as a dialect is only one of several ethnic ways of speaking that are in the region. When visiting Singapore, you will note that Hokkien, Teochew, Hakka, Hainanese and Cantonese are also spoken among households. No more than 10 -20% speak these languages and most is recognized in the home; however, the strong traditions keep the dialects such as these strong and alive (Chan, 2009). The alterations of dialect have also led to a creation of mixtures of each of the languages. A combination of English and Malay, for instance, is commonly heard among locals when they are working to converse among others who know more English. This is a common practice of those in the region, specifically with older generations who have not been educated with t he formal applications of English in the nation. The split of languages is known to have occurred specifically with waves of immigration which occurred from the 1800s. The beginning of the Malays and the structure of Singapore as a country was one which was noted as the dominant culture through this time. Ancient beliefs were kept during this time as well as patterns for economic trade and village life. While there were some fluctuations in Arabic and immigrants from other lands, most adapted to the Malay traditions and way of living. It was from the 1800s –

Summary of the article Assignment Example | Topics and Well Written Essays - 250 words

Summary of the article - Assignment Example Few years after 1612, tobacco sale in the London market competed with imported Spanish leaf and commanded steep prices. Virginia discovered tobacco production to be profitable. The tobacco shipment registered a drastic increase between the years 1680 and 1627 despite an Indian attack that killed nearly 400 of Virginia’s colonists (DeFord 1). According to Robert’s history, tobacco culture dominated the region between the southern boundary of Pennsylvania and the northern tidewater area of North Carolina. Seek for a more productive and fertile land steered America’s westward expansion. Human resource became an essential requirement in Maryland and Virginia with increasing hard work in the fields. In 1660, legal slavery appeared for the first time in Maryland and Virginia. Tobacco production continued to rise despite the fluctuating prices. Farmers of Tidewater incurred enormous debts to the British tobacco merchants. After 1750, financial crises abroad forced English merchants to demand payment from the planters. After the revolutionary war, negotiators calculated Virginians to account for millions of pounds of the