Business Analysis and Valuation Report

BUSINESS ANALYSIS AND VALUATION REPORT Scheduled Class: Monday 2:00pm to 5:00pm 1. Introduction Harvey Norman is now a public company that is listed on the stock exchange, whose principal activities primarily consist of an integrated franchising, retail and property entity. It is one of Australia’s most successful retail groups, operating more than 150 franchised department stores, which focus on selling computers, home entertainment equipment and home appliances. It offers Australian consumers an extensive product range, cutting edge technology and market leadership in most product categories. In this report, an in depth industry and company analysis will be provided in order to gain an understanding of the qualitative aspects of Harvey Norman’s operation. 2. Industry Analysis 2. 1 Main Products Harvey Norman belongs to the retailing industry. The main products offered by Harvey Norman consist of: electrical, computer, furniture, entertainment and bedding goods. However, being distinctive from its competitors, Harvey Norman is a franchise and the main brand owned by Harvey Norman Holdings Limited. 2. 2 Future Prospects In the next year, the competition in Australian retailing industry is likely to remain strong. Benefited from the Government’s stimulus package during the GFC, Australians’ ability to consume has recovered. Therefore, this boost in consumption has caused a pressure of inflation. In order to mitigate the negative effect of inflation, there has been frequent increase of interest rate by the Reserve Bank. Therefore, with interest rate rising, consumption in retailing goods is likely to reduce in the short term. In the next five years, the Australian Dollar is going to remain strong. As a result, imported retailing goods are likely to be cheaper for Australian consumers. Retailers in Australia are likely to continue their expansion to the overseas market. It is because retailers demand further improvements to the operational performance. In the long run, retailers are likely to increase their share in key growth markets combined with the brand strength of their own company, in order to ensure future growth. These speculations are based on principles of economics, as well as assessments of the changes in Australian’s consumption ability. 2. 3 Market Competition Review Harvey Norman competes in the five main retailing industries including: electrical, computer, furniture, entertainment and bedding goods. Each industry has its own main player. The main players in the electrical and computer goods industry include: Clive Peeters, Dick Smiths and Bing Lee. 1) Clive Peeters’s retail coverage is the most similar to Harvey Norman in Australia. Their main products include: Audio Visual, Kitchen appliances and white goods. Clive Peeters’ stores carry more than 140 brands and over 20,000 individual models. This company can be seen as a major competitor to Harvey Norman because of their similarity in size. 2) Bing Lee specializes in consumer electronics, computer and telecommunication goods. Unlike Harvey Norman, Bing Lee is a privately-held electrical retail business in New South Wales with 41 stores and a turnover of about $490 million. Although it is the largest privately-held business in this industry, Bing Lee remains as a relatively small size retailer comparing to Harvey Norman. 3) Dick Smith (formerly Dick Smith Electronics) is an international electronics retailer. It is a major competitor to Harvey Norman. Among all retailing industries where Harvey Norman competes in, the company remains dominant in the key product areas of audio, computers and visual products such as notebooks and flat panel televisions. The company holds the number one position in the markets of white goods and technology products. 3Company Analysis 3. 1 Company Choice As one of Australia’s largest and most successful retailers, Harvey Norman has business interests in various areas including electrical, computer, furniture, entertainment and bedding goods. With more than 160 stores located in Australia, New Zealand, Slovenia, Ireland, Malaysia and Singapore, Harvey Norman is a conglomerate/franchise, which provides millions of consumers with products ranging from notebook computers to sofas to beddings. To run a successful business operation of Harvey Norman’s magnitude requires not only operational excellence, but also strategic insight and vision on macro economic conditions, market trends forecasts and also a distinctive understanding and implementation of the company’s business strength. The company’s strong business operations across multiple product areas/industries make Harvey Norman an interest case study to analyze – both from an operations point of view as well as strategic. Furthermore, given the challenging market conditions in 2008 and 2009, it would be interesting to analyze how Harvey Norman responded to the economic downturn. The company observed â€Å"a significant improvement in net profit from underlying business operations during the last 6 months of FY2009†, according to Harvey Norman’s 2009 Annual Report. It would be insightful to see what strategies and tactics were used by Harvey Norman to achieve this result, especially in the integrated, franchise and property system sectors since these were reported by the company to be â€Å"resilient in achieving strong results and growing market share in all key product categories. † 3. 2 Company History DateSignificant Event(s) 961Gerry Harvey & Ian Norman established the Norman Ross chain of stores 1979Norman Ross became one of the largest appliance retail chains; controlled 42 stores with sales exceeding AUD240 million 1982Norman Ross was sold and a single Harvey Norman store was started in Auburn, Sydney. 1987Harvey Norman Holdings Limited was listed on the Australian stock market Early 1990sHarvey Norman adopted the superstore forma t and entered the computer and furniture markets 1998Joyce Mayne acquisition 2000The chain grew to 100 stores 3. 3 Competitive Advantage Harvey Norman’s competitive advantage can be classified into â€Å"hardware† and â€Å"software† perspectives with the â€Å"hardware† component incorporating corporate strategy and business structure while the â€Å"software† component incorporating leadership skills and management style: †¢Corporate Strategy: Harvey Norman embraces and successfully maximizes benefits bought forth by the economies of scale (both on the purchasing as well as market side); achieves seamless integration of its retail, franchise and property systems; has excellent brand awareness, which translates into brand loyalty from customers. Business structure: Harvey Norman has successfully setup, adopted and utilized the franchising operation which enables it to generate revenue from multiple sources; it has a diversified product base which can help mitigate risks and capture a wider customer base. †¢Leadership skills: Harvey Norman has the ability to identify and ac quire property associated with HN’s development of retail stores in growth areas, which is a crucial element of the integrated retail and property strategy. Management style: Leadership is able to respond to market change and demand effectively – both in terms of products and operations. For example, Harvey Norman has expanded its product offerings and operations into various countries in response to increased demand (from both local and foreign markets). 3. 4 SWOT Analysis Strengths †¢Franchising Operation †¢Improved technology and supply chain management systems. (Global Merchandise Management System) †¢Economies of scale both in purchasing and marketing. Effective integrated retail, franchise and property system and low gearing supports to capitalize competitors’ failure. Weaknesses †¢Issue of low profit margin putting continuous pressure †¢Closure of its export and distribution businesses in Singapore and Malaysia has negatively impa cted on the profitability in Asia market. †¢Own only little market shares in the gaming industry. Opportunities †¢The strong performance of the franchising operating segment †¢Expand franchising operations in potential geographical areas and extending product offerings using stable financial capability. Growing market shares in many overseas market such as Malaysia, New Zealand, Slovenia and Ireland †¢OFIS brand is expanding in Australian market as a discount retailer of stationery Threats †¢High inflation, capital market liquidity crisis and decreased demand because of Global financial crisis are affecting the business both locally and internationally. †¢Fall in price on electrical items due to rise of Australian dollar are directly lowering profit margin and increasing expenses. 3. 5 Future Prospects for Harvey Norman Next Year There has been 10 new franchised complexes opened in Australia and a total of 8 leased stores were closed in 2009. A number of stores were also opened in offshore markets including the new OFIS brand, which implies that Harvey Norman is continuously growing its operations and expanding geographically. Net profit from underlying business operations was down by 15. 2% as a result of many write down of assets, revaluation of assets and expenses taken place in the first half year of 2009. However, franchise sales revenue increased by 4%. With the continuous expansion and write down done in the financial year ended in June 20009, it is obvious that sales revenue and net profit will improve in the next year. Next Five Years The company’s strong financial position and low gearing allow it to invest to expand its operations and adds value to its brands and businesses across its value chain in the next five years. As shown in the financial highlight 2009, the net profit after tax had declined from 358. 45 million to 214. 35 million as a result of the increased amount of expenses and trading loss of some segments. However, the gross profit has increased, concluding that business is improving and growing. Moreover, the consolidated equity has increased by $1. 12 billion, which dropped the debt/equity from 26. 61% to 26. 56%. It means the company is trying to strengthen their equity position for the next five years as well as the long run. In the Long Run In the long run, Harvey Norman has many opportunities to continuously grow in the future. It has an effective integrated retail, franchise and property system that allows the company to make substantial profit from its owned operations, franchised operations and leased property. Harvey Norman and many of its brands have become the market leaders in its industry and it will continuously extend its product offering across all the brands to maintain its market position. It is confident that Harvey Norman will continuously perform well in the long run. 3. 6 Recent performance Table 1-3 represents the recent 3 years’ performance of HVN: During last three years, there is a slightly incensement in its revenues, the revenue (exclude interest) raised from 2008 to 2009 by 2. 4% as well as from 2007 to 2008 grew by 6. 6%. Table1 HVN Revenues, Expenses and Cash Flows FY2009 ($m) Revenues (Exclude Int) Expenses (Exclude D&A)EBITDAExpenses (D&A)EBITNet Cash Flows $2436. 0$1963. 28$472. 7$91. 04$381. 7$82. 71 Table1 HVN Revenues, Expenses and Cash Flows FY2008 ($m) Revenues (Exclude Int)Expenses (Exclude D&A)EBITDAExpenses (D&A)EBITNet Cash Flows $2378. 4$1873. 24$505. 2$84. 39$420. 8$-127. 18 Table1 HVN Revenues, Expenses and Cash Flows FY2007 ($m) Revenues (Exclude Int)Expenses (Exclude D&A)EBITDAExpenses (D&A)EBITNet Cash Flows $2229. 8$1819. 82$410. 0$74. 88$335. 1$50. 58 Sales revenue for the Harvey Norman consolidated group consists of sales made by New Zealand, Ireland, Northern Ireland, Slovenia and the controlling interest held in Pertama Holdings Limited in Singapore. Consolidated sales revenue also includes Harvey Norman’s controlling interest in several retail partnerships and the company-run OFIS stores in Australia Consolidated sales revenue for the year ended 30 June 2009 was $1. 44billion compared to $1. 43billion for the year ended 30 June 2008, an increase of 0. 83%, despite the sales revenue decreased in some regions like public of Ireland and New Zealand. The reduction in sales in these regions was due to extremely challenging retail’s trading conditions and lack of consumer confidence. However, for the purpose of financial report, all the foreign currency is translated in to Australia dollar. Since the depreciation in Australia dollar in the last year, sales revenue decreased in some local markets might show an increase in the financial report in Australia dollar. EBIT reported a loss of $39. 1m in 2009 compared with 2008 due to an increase in depreciation and amortization and operating expenses, comparing with 2007, there is an increase of $95. m in 2008. 3. 7 Accounting Analysis Manager’s Incentive of Earning Manipulation There are empirical evidence linking the character of executive compensation with earnings manipulation and fraud. With regard to earnings manipulation, Keith J. (2006) finds that firms with relatively high amount of equity incentives to CEOs, in the forms of unrestricted stock and immediately exerci sable options, are more likely to engage in earnings management by reporting small earnings increase, and also by reporting long strings of increasing earnings. In this case, Harvey Norman’s executive remuneration packages involve a balance between fixed and performance cash incentives (PCI) which includes short term such as base salary and long-term payments such as superannuation. Equity based remuneration can also potentially induce manages to manage earnings, by understating earnings prior to option grants to lower the firm’s current share price and exercising option later on. Evidence of Earning Manipulation When managers have accounting flexibility, they can use it either to communicate their firm’s economic situation or to hide true performance. Possible distortion Detail & Explanation Accelerated recognition of revenuesManagers typically have best information on the revenue recognition to decide whether or when the cash collection is reasonably likely. And they may have incentives to accelerate the recognition of revenues. They can adopt new accounting or use managers’ discretion to alter revenue recognition of, for instance, franchise fees or rent. Underestimated reservesFrom Note 5, provision for doubtful debt has decreased from 4. 7 m to 4. 3 m; from Note 5(a) the aging analysis of trade debtors, number has increased from 952 k to 1,038 k. Due to the global financial global crisis and its influence to the debtors and consumers, it is not convincingly reasonable to reduce provision for doubtful debt, which intends to overstate receivables. Understated depreciation on long-term assetFirms are required to recognize impairment in values of the long assets when they arise. However, estimates of asset valuation and impairment are highly subjective. As a result, managers intend to delay or reduce write-down, or even not show impairments. This issue is especially crucial or asset-intensive firms in volatile markets. A review of Note 12, the economic situation in Ireland has continued to deteriorate and severe recession has impacted all Irish retailers resulting in large trading losses in Ireland during the year, while an impairment loss in plant and equipment assets is slightly lower than expected. Capitalized R&D outlays The economic benefits from research and development are highly uncertain. In this case, the company capita lize IT projects, which cannot clearly show us a certain future benefits. Adjustment Recommendation Although there are reasonably large chances for the managers to manage and manipulate earnings, these managements are not materially enough to make adjustment. PCI may become incentives for managers to manipulate earnings but also can be seen as incentives for managers to work on their best for the company as the higher earning achieved the higher incentives they can be awarded. Therefore, no adjustments have been made on all the accounting numbers, which will be used for analysis afterwards. References Harvey Norman (2010), ‘About Us’, Website, http://www. arveynorman. com. au/page/1255509869113/about-us Harvey Norman Holdings Ltd (2010), ‘Company Profile’, Website, http://www. harveynormanholdings. com. au/companyprofile. htm Harvey Norman Holdings Ltd (2010), ‘Harvey Norman Holdings Limited Annual Report 2009†, Website, http://www. harveynormanholdings. com. au/pdf_files/2009_annual_report_final_for_release_141009. pdf Harvey Norman Holdings L td (2010), ‘Harvey Norman Holdings Limited Annual Report 2008†, Website, http://www. harveynormanholdings. com. au/pdf_files/2008_Annual_Report_FINAL_30Sept. df Keith J. Crocker, Joel Slemrod, ‘the economics of earnings manipulation and managerial compensation’, October 2006, NBER Working Paper No. 12645, JEL No. A12 Richard, D. 2009, ‘Harvey Norman Conducts Major CE Review Up to 10 Stores to Go’, viewed 10 April 2010,http://www. smartoffice. com. au/Business/Retail/N9C6R5F6 Palepu, K. G. and P. M. Healy, Business Analysis and Valuation Using Financial Statements: Text and Cases, 4th ed. , South-Western College Publishing, 2007. Appendix Appendix A Standardized Financial Statement Appendix B SWOT Analysis Strengths: As mentioned above, its franchising operation is one of the company critical success factors and as well is their strength. In addition, Harvey Norman has a commitment to improve technology and supply chain management systems in response to the market growth, which becomes its business strength. In Australia the company benefits from enormous economies of scale in both purchasing and marketing. Also, the company is one of the biggest media spenders in the country, contributing to a high level of brand recongition throughout Australia. Another strength is their strong financial position, which is indicated in the financial highlight in the annual report 2008, as a result of their effective integrated retail, franchise and property system, it has built a strong financial position and low gearing that has placed Harvey Norman in an excellent position to capitalise on any competitor failure in the market place and to take advantage of emerging opportunities. Weakness: According to a review by David Richards (2009), David Ackery, the general manager of Electrical at Harvey Norman comments that they are facing the issue of its margin with its vendors and retailers. Although the gross profit margin in 2008 is stable and slightly increased in comparison to 2007 from 25. 9% up to 26. 7% (calculated from the income statement 2008), the vendors and retailers are continuously placing pressures on its margin. Furthermore, the closure of its export and distribution businesses in Singapore and Malaysia has negatively impacted on the profitability in Asia market. Another weakness is the gaming market that had not performed as well as JB Hi Fi with Ackery (2009) admitting that it was a booming area of the market, where Harvey Norman had not taken much market shares in this area. Opportunities: Harvey Norman is being the market leader in the industry and has improved and maintained its market share position in Australia, which makes it difficult for new entrants to enter into the market. Harvey Norman has the opportunities to continuously expand its operations into international markets as it has been proven in its successful operations in overseas such as New Zealand. As a result of its strong financial position, Harvey Norman has the capability and ability to invest in expanding its operations in other geographical areas that are potentially profitable as well as extending its product offerings. Threats: Global economic recession is a major threat to any industries and companies including Harvey Norman. Also, capital market liquidity crisis, contracting monetary policy, high inflation and petrol prices are negatively impacting on consumer sentiment, which decrease the demand and thus, profitability. Prices on electrical items had been falling due to a rising Australian dollar and the rapid obsolescence of many technology products, which lower its profit margin and increases expenses. Appendix C Project and Team Work Source/Information Origin and Significance Source and information used for this project would come from Harvey Norman’s corporate website (which includes corporate profile, investor relations sections, past annual reports). Also media coverage of the company, its competitors, and market landscape/environment will also be used as reference to allow for ample understanding and analysis of Harvey Norman and its business operations. The Difficulties of Analysis on the Industry and Company Harvey Norman has business operations in multiple segments including electrical, computer, furniture, entertainment and bedding goods, with more than 160 stores located in Australia and abroad. Because Harvey Norman is a conglomerate/franchise, which provides products ranging from notebook computers to sofas to beddings, so it is slightly hard to label its business, which consequently leads difficulty finding fair industry benchmark. It is hard but interesting to analyse this case. Some other problem may be that the major information are from internal statement, and external source are either somewhat trivial or lack of detail. The Contribution of Each Group Member The work of this group project is equally allocated to each group member based on his or her strength and weakness and each group member contributes a hundred percent to their work. They are able to meet the deadline even though; everyone has their own personal commitment. Issues with Team Work and Solution

Course Project Rough Draft Essay

I have learned a lot in achieving goals, time preferences, and pathways of learning; analyze statements, types of thinking, reading and information literacy, bring something new to taking notes, explores types of memory, diversity, communication and stress management, managing money and reflections so I can be successful in my education. In this class I have been giving good tips on every aspect on criminal justice. It also makes me know that it is to learn all the important information in the class so I can success in my education. I am a Verbal-Linguistic and more of a reader/writer then visual person. I have learned all the ends and out of criminal justice. This class has benefited me in every aspect in my life. I am not only motivated to make a difference in the communities, but also motivated to join the ranks of a new family. I chose this path because I have always enjoyed the idea of solving situations. I can honestly say I can’t imagine myself doing anything else because I am extremely fascinated by the role and intensity of these fields. Just watching what it takes to do their job is remarkable. That’s why I love this class so much because it’s a learning process for me and my life. It makes my family so proud of me that I’m taking criminal justice and going forward with my education. So all I have to do is stay with it so I can success in this degree.

Waste management

Each of us will throw a lot of waste every day; you know where all the wastewent? Most of the waste will get sanitary landfill, incineration, composting and other sound processing in some areas with better waste management, while most places Just easy piled or landfill, this cause odour spread, soil and underground water get polluted. peopleare not only Just consuming a lot of resources, mass production, mass consumption of land, but also produced a lot of waste; this consequences will be unimaginable.This essay will demonstrate the definition of waste; waste lassification, recycling, processing and some other additional materials about waste power generation. Introduction Earth is our home, which provides us with the necessary environment and space for living; but with the rapid development of social economy and the urban population of highly concentrated, the output of waste is gradually increasing, our home is surrounded by garbage from day to day. In densely populated cities, was te disposal is a vexing problem.Common practice is collected and sent to landfills, or use incinerators; but both would create environmental problems, and excessive onsumption can further reduce termination landfills saturation level. Improper waste disposal in landfills can contaminate groundwater and odour, and many cities have been available for less and less landfill area. Produce poisonous gas, harmful organisms is inevitable forlncineration. Most of the cities are studying ways to reduce waste, and encourage recycling. Research Methodology Library Research: 1. Recording notes. 2. Content analysis. . Collect the needed information. Field Research: 1. Personal interview. 2. Groupmeeting. 3. Telephone survey. 4. Case study. The definition of waste Waste is also known as rubbish, trash, refuse, garbage, Junk and litter; which refer to unwanted or useless solid, fluid substance. Merriam-Websterdefineswaste is the trash from places of human or animal residence; The World Book Dictio nary also say that waste is the useless or worthless material, stuff to be discarded. Unfortunately, these two definitions reflect a common attitude that does not admit waste as a resource.Nevertheless, Zero Waste America defines waste as â€Å"a resource that is not safely recycled back into the environment or the marketplace. † This definition onsiders the value of waste as a resource, as well as the threat of unsafe recycling ‘wasting' actually does not exist in nature, they are human inventions due to human behaviour. ln nature, everything has a purpose. Waste was created by humans for short-term convenience and short-term profit. Meanwhile, this leads to long-term harmful consequences for humans, nature, and the economy.Waste classification, recycling and processing Waste classification means according to different composition, properties, use value of waste as well as the impact on the environment, andthe requirements of different isposal methods, divided into a n umber of different types of properties. lts purpose is to bring convenience for resource recovery and subsequent disposal. The meaning of the classification of waste People are faced with the situation of the growing waste production and environmental deterioration.How to through the waste classification managementto maximize waste resource utilization, reduce the amount of garbage disposaland improve the living quality of the environment is currently the world's pressing problems of common concern. Waste classification is the reform of the traditional ay to garbage collection disposed; it is aneffectivescientific management methodfor waste disposal. Waste classification is put waste classificationat source, and through the classification of the pickup and recycled back into a resource. The benefit of waste classification is obvious.After being classification, waste was sent to a factory instead of landfills, not only save the land, but also avoids the pollution produced by landfill or burned. Waste classification Recyclable waste They are mainly five categories which include waste paper, plastic, glass, metal, and cloth. Waste Paper: mainly includes newspapers, periodicals, books, all kinds of wrapping paper and so on; But should pay attention to paper towels and toilet paper because of their water soluble is too strong, cannot be recycled. Plastic: plastic waste containers, plastic packaging and other plastic products.Such as various plastic bags, plastic bottles, foam, disposable plastic lunch boxes cutlery, hard plastic and so on. Glass: mainly includes all kinds of glass bottles, pieces of broken glass, mirror, light bulb debris, and thermos bottle, etc. Metal: mainly includes cans, cans and so on. Fabric: mainly includes the abandoned clothes, tablecloths, towels, bags, shoes and so on. Kitchen waste Kitchen waste is refers to catering units, enterprises, institutions, schools, canteens and other food scrapswaste, commonly known as swillor pigwash.The ma in component of kitchen waste are starch, food fibre, animal fats and other organic substances; it have a high moisture content, fat, high salt content, perishable smelly fermentation characteristics. Hazardous waste Toxic and hazardous waste refers to the solids that could be harmful to human body ealth or toxic substances or cause real harm to the environment or potential hazards wastes. Including batteries, fluorescent tubes, light bulbs, mercury thermometers, paint bucket, home appliances, expired drugs, expired cosmetics.If the battery is burned, after the blast will be killing hundreds of people; Fluorescent tubes and bulbs are Just like the battery, radiation is also large; Mercury is more landfilling. Other rubbish Includingin addition to the above-mentioned categoriesgarbage, such as ceramictile, muck, toilet waste paper, paper towels and other difficult to recycle waste, usually ased on the characteristics and take the way of burning or burying garbage processing. Waste ma terials by kind, composition and sources.Kind Composition Sources Garbage Wastes from preparation, cooking, and serving of food; market wastes; wastes from handling, storage, and sale of produce Households, restaurants, institutions, stores, markets Rubbish Flammable: paper, cartons, boxes, barrels, wood, tree branches, yard trimmings, wood furniture, bedding, dunnage Inflammable: metals, tin cans, metal furniture, dirt, glass, crockery, minerals Ashes Residue from fires used for cooking and heating and from on-site burningStreet refuse Sweepings, dirt, leaves, catch basin dirt, contents of litter receptacles Streets, sidewalks, alleys, vacant lots Dead animals Cats, dogs, horses, cows Abandoned vehicles Unwanted cars and trucks left on public property Industrial wastes Food-processing wastes, boiler house cinders, lumber scraps, metal scraps. havings Factories, power plants Demolition wastes Lumber, pipes, brick, masonry, and other construction materials from razed buildings and ot her structures Demolition sites to be used for new buildings, renewal projects, expressways Construction wastes Scrap lumber, pipe, ther construction materials New construction, remodelling Special wastes Hazardous solids and liquids; explosives, pathological wastes, radioactive materials Households, hotels, hospitals, institutions, stores, industry Sewage treatment residue Solids from coarse screening and from grit chambers; septic tank sludge Sewage treatment plants; septic tanks Waste recycling and processing In the process of urbanization, the waste was once the burden of city development as the product of urban metabolism; many cities in the world have been besieged by garbage before. In now days, waste is considered to be the most potential, inexhaustible†urban mines† for development; it is the â€Å"misplaced resources†.Waste all have the corresponding recycling technology, make it can be used as â€Å"secondary sources† into the new production cycle , thus reducing resource consumption and environmental pollution. This is not only the in-depth and deep understanding of the waste, but also is the inevitable requirement of urban development. General city processed into organic compound fertilizer and used for landscaping or agricultural fertilizer in organic waste processing factory. 2. Dry waste (inorganic waste): further refined classified as waste paper, waste plastic, glass, scrap metal and other recyclable componentsin the garbage sorting centre, and then recycling plant for recyclingby thecorresponding. 3.Hazardous waste: recyclable materialssent to recycling after sorting in the hazardous waste sorting disposal station and the residue are safely landfill or incineration. Currently, there are several ways of waste disposal: 1. Landfill Method: Fill trash in the pit that has been ready for, make it automaticallyhappen biological, physical and chemical changes, decomposition of rganic matter, to achieve reduction and harmless purposes; but for a long time, most cities are carried out with open dumps and natural filling ditch without any protection. This leads to a lot of rubbish sewage from the surface into the ground and cause serious pollution of groundwater sources and the urban environment. Therefore this waste disposal method has gradually been eliminated. 2.Incineration method: incineration method is to put thegarbage into high temperature furnace; make one full oxidation of combustible ingredients; the heat that generated can be used for power generation and heating. The biggest shortcoming of this method is generatedof dioxin gas during the incineration; thereforefor achieving environmental protection, Therefore only on the incineration of toxic and harmful gases through a series of processing,this method can realize environmental protection. 3. Composting Method: piles of garbage accumulation, heat up to 70 C, storage, fermentation, with the ability of microbial decomposition in garbage, to dec ompose organic matter into inorganic nutrients.After composting treatment, garbage becomes hygienic, odourless humus. Not only way to solve the garbage, but lso to achieve the purpose of the resource; but the large amount of solid waste composting, nutrient content is low, long-term use could easily lead to soil compaction and deterioration of groundwater quality, so the scale is not easy to compost too. 4. Treatment resources: Careful classification of urban living garbage, Then according to the different nature of classified garbage after respectively adopt appropriate methods to deal with, make all the different types of waste can be utilized, thus to be truly achievereduction, harmless and resource of waste. Waste power generationFrom the 1970s onwards, some developed countries have started to use the heat generated by burning garbage to generate electricity. Some country in Europe built a garbage power plant, a U. S. garbage power plant generating capacity up to 100 MW, process ing 600 thousand tons of garbage per day. Now, garbage power plant in Germany is spendinga huge sum of money from abroad to buy rubbish every year. According to statistics, currently there are nearly a thousand types of waste disposal plant; all kinds of garbage utilization facility will be increased to 3000 or more in hree years. Scientists measure that the garbage in the secondary energy, such as organic fuelcontains high calorific value, the heat of burning 2 tons of wasteequivalent to about 1 tons of coal.Confrontingproblem The reason that why waste power generation is developing slowly Is mainly due to the combustionpower generation, which cannot be effectively solve for a long time. Japan has been promoting a super waste power generation technology, by using new gas furnace; rose the furnace temperature to 500 ‘C, increase the power generation fficiency from 10% in the pastto around 25%, reduced toxic emissions to less than 0. 5%, below the international standard; But, o f course, the cost of waste power generation is still higher than the traditional thermal power. Some experts believe that withthe technology development inwaste collection, handling, transport, utilization and other aspects, waste power generation is likely to become one of the most economical power generation technologies.From the long-term benefits and the comprehensive index, it will be superior to the traditional electric power production. Conclusion In conclusion, waste is a common issue; this can lead to health problems and destruction of natural resources. If people do not attach importance to waste classification and recycling, not only for our present life will be affected, but also for our future generations. This is not Just a country, an organization, an individual's responsibility, but the responsibility of all mankind. lf when each person throwing garbage can be a little more environmental awareness, we could effectively increase the waste comprehensive utilization, S o that the whole society will be able to less affect by waste problems. Waste Management Introduction: Rapid urbanisation and industrial diversification has led to generation of considerable amount of municipal, plastic, hazardous and biomedical waste. Improper disposal of wastes often leads to spread of diseases and contamination of water bodies and soil. The impact of these wastes cannot be ignored and managing them has become a major problem. The objective and scope of this research project: In this project we have tried to gain an insight on the term waste management. The objective of the project was to seek an overview of waste management in large cities especially in supermarkets and predominantly the waste disposal system of large fast food outlets in Bangalore. The scope was (due to time constraint) limited to two major food chains. We have as an initial investigation tried to bring out the very nature of major sources of waste in our cities, the present waste disposal system in Bangalore and measures to effectively dispose off the waste generated in supermarkets. Municipal solid waste: On an average 40-50% of the total municipal waste is generated in the six municipal corporations of Karnataka and more than 70 percent of municipal waste is generated in the residential and market areas. The domestic waste generated by the households comprises mainly of organic, plastic and paper waste. Problems of municipal solid waste: The major problems of municipal solid waste are: †¢Collection and storage of waste. Mixing and segregation of waste. †¢Transportation of waste. †¢Indiscriminate burning of waste †¢Illegal disposal of waste. 1. Collection and storage of waste: waste collection and disposal lies at the core of municipal waste management. Waste management happens to be the major source of expenditure in municipal budgets. Failure to effectively manage waste generated in the cities leads to overflowing bins and foul odour in the city streets. It also poses as a potential threat to the hygiene and health of the public. 2. Mixing and segregation of waste: with no clear instruction and procedures to the contrary the household waste generated are very heterogeneous in nature due to no or very limited segregation of waste during disposal process. It also is witnessed in industrial wastes. Where lack of government regulation leads to uncontrolled disposal without proper segregation. 3. Transportation of waste: the rapid expansion of cities coupled with high population growth rates and limited control on procedures to dispose municipal wastes resulted in mismatch on guidelines and actual waste transport. The transporters of municipal wastes are normally private contractors who with the aim of profit maximisation tend to dispose waste in the nearest vacant plots just on the outskirts of the city. Though dumping zones have been identified around the city yet the transporters often resort to dumping on plots near main roads leading to the city. 4. Indiscriminate burning of wastes: often as discussed above the transporters do not dump the wastes on designated land fills earmarked by municiapal bodies but on the roads leading to the cities or vacant plots on the outskirts of the city they also resort to burning of wastes to reduce the heap for future dumping. As the waste dumped are unsorted and contain many hazardous substances eg plastics bottles and polythene bags. The gas generated are toxic in nature and a common sight are the rag pickers who roam around such dump sites to collect materials of some worth. They are effected by the smoke and the gas generated. 5. Illegal disposal of waste: in absence of strict guidelines and enforcement of proper disposal of wastes in major cities in India the transporters mainly the private contractors resort to dumping of wastes in vacant plots instead of disposing them to proper dumping sites. This results over a period of time a major ecological threat. E. g a recent study found that in Bangalore around 600 Tons of municipal wastes are illegally dumped on vacant plots on daily basis. Waste Management The Securities and Exchange Commission has filed suit against the founder and five other former top officers of Waste Management Inc. for massive fraud. The complaint charges the defendants with inflating profits to meet earnings targets. The officers named in the complaint include the following: * The CEO, who set earnings targets, fostered a culture of fraudulent accounting, personally directed certain of the accounting changes to make the targeted earnings, and was the spokesperson who announced the company's phony numbers. The CFO, who ordered the destruction of damaging evidence, misled the company's audit committee and internal accountants, and withheld information from the outside auditors. * The corporate controller, who devised many â€Å"one-off† accounting manipulations to deliver the targeted earnings and carefully crafted the deceptive disclosures. * The general counsel, who blessed the company's fraudulent disclosures. In brief, the complaint says the company's revenues were not growing fast enough to meet its earnings targets, so the defendants instead resorted to improperly eliminating and deferring current period expenses. Specific tactics: * Avoiding depreciation expenses on their garbage trucks by both assigning unsupported and inflated salvage values and extending their useful lives. * Assigning arbitrary salvage values to other assets that previously had no salvage value. * Failing to record expenses for decreases in the value of landfills as they were filled with waste. * Refusing to record expenses necessary to write off the costs of unsuccessful and abandoned landfill development projects. Establishing inflated environmental reserves (liabilities) in connection with acquisitions so that the excess reserves could be used to avoid recording unrelated operating expenses. * Improperly capitalizing a variety of expenses, and failing to establish sufficient reserves (liabilities) to pay for income taxes and other expenses. The SEC says Andersen, the company’s auditor, identified the improper accounting practices, quantified much of the impact, and annually presented company management with a set of â€Å"Proposed Adjusting Journal Entries. Instead of making the adjustments, management signed off on a â€Å"Summary of Action Steps† that the SEC says included steps designed to write off the accumulated errors and to change the underlying accounting practices in future periods The company had augmented the depreciation time length for their property, plant, and equipment, artificially inflating the company's after-tax profits by US$1. 7 billion. Waste Management paid US$457 million to settle a shareholder class-action suit. The SEC fined Waste Management's independent auditor, Arthur Andersen, US$7 million for their role. Waste management Each of us will throw a lot of waste every day; you know where all the wastewent? Most of the waste will get sanitary landfill, incineration, composting and other sound processing in some areas with better waste management, while most places Just easy piled or landfill, this cause odour spread, soil and underground water get polluted. peopleare not only Just consuming a lot of resources, mass production, mass consumption of land, but also produced a lot of waste; this consequences will be unimaginable.This essay will demonstrate the definition of waste; waste lassification, recycling, processing and some other additional materials about waste power generation. Introduction Earth is our home, which provides us with the necessary environment and space for living; but with the rapid development of social economy and the urban population of highly concentrated, the output of waste is gradually increasing, our home is surrounded by garbage from day to day. In densely populated cities, was te disposal is a vexing problem.Common practice is collected and sent to landfills, or use incinerators; but both would create environmental problems, and excessive onsumption can further reduce termination landfills saturation level. Improper waste disposal in landfills can contaminate groundwater and odour, and many cities have been available for less and less landfill area. Produce poisonous gas, harmful organisms is inevitable forlncineration. Most of the cities are studying ways to reduce waste, and encourage recycling. Research Methodology Library Research: 1. Recording notes. 2. Content analysis. . Collect the needed information. Field Research: 1. Personal interview. 2. Groupmeeting. 3. Telephone survey. 4. Case study. The definition of waste Waste is also known as rubbish, trash, refuse, garbage, Junk and litter; which refer to unwanted or useless solid, fluid substance. Merriam-Websterdefineswaste is the trash from places of human or animal residence; The World Book Dictio nary also say that waste is the useless or worthless material, stuff to be discarded. Unfortunately, these two definitions reflect a common attitude that does not admit waste as a resource.Nevertheless, Zero Waste America defines waste as â€Å"a resource that is not safely recycled back into the environment or the marketplace. † This definition onsiders the value of waste as a resource, as well as the threat of unsafe recycling ‘wasting' actually does not exist in nature, they are human inventions due to human behaviour. ln nature, everything has a purpose. Waste was created by humans for short-term convenience and short-term profit. Meanwhile, this leads to long-term harmful consequences for humans, nature, and the economy.Waste classification, recycling and processing Waste classification means according to different composition, properties, use value of waste as well as the impact on the environment, andthe requirements of different isposal methods, divided into a n umber of different types of properties. lts purpose is to bring convenience for resource recovery and subsequent disposal. The meaning of the classification of waste People are faced with the situation of the growing waste production and environmental deterioration.How to through the waste classification managementto maximize waste resource utilization, reduce the amount of garbage disposaland improve the living quality of the environment is currently the world's pressing problems of common concern. Waste classification is the reform of the traditional ay to garbage collection disposed; it is aneffectivescientific management methodfor waste disposal. Waste classification is put waste classificationat source, and through the classification of the pickup and recycled back into a resource. The benefit of waste classification is obvious.After being classification, waste was sent to a factory instead of landfills, not only save the land, but also avoids the pollution produced by landfill or burned. Waste classification Recyclable waste They are mainly five categories which include waste paper, plastic, glass, metal, and cloth. Waste Paper: mainly includes newspapers, periodicals, books, all kinds of wrapping paper and so on; But should pay attention to paper towels and toilet paper because of their water soluble is too strong, cannot be recycled. Plastic: plastic waste containers, plastic packaging and other plastic products.Such as various plastic bags, plastic bottles, foam, disposable plastic lunch boxes cutlery, hard plastic and so on. Glass: mainly includes all kinds of glass bottles, pieces of broken glass, mirror, light bulb debris, and thermos bottle, etc. Metal: mainly includes cans, cans and so on. Fabric: mainly includes the abandoned clothes, tablecloths, towels, bags, shoes and so on. Kitchen waste Kitchen waste is refers to catering units, enterprises, institutions, schools, canteens and other food scrapswaste, commonly known as swillor pigwash.The ma in component of kitchen waste are starch, food fibre, animal fats and other organic substances; it have a high moisture content, fat, high salt content, perishable smelly fermentation characteristics. Hazardous waste Toxic and hazardous waste refers to the solids that could be harmful to human body ealth or toxic substances or cause real harm to the environment or potential hazards wastes. Including batteries, fluorescent tubes, light bulbs, mercury thermometers, paint bucket, home appliances, expired drugs, expired cosmetics.If the battery is burned, after the blast will be killing hundreds of people; Fluorescent tubes and bulbs are Just like the battery, radiation is also large; Mercury is more landfilling. Other rubbish Includingin addition to the above-mentioned categoriesgarbage, such as ceramictile, muck, toilet waste paper, paper towels and other difficult to recycle waste, usually ased on the characteristics and take the way of burning or burying garbage processing. Waste ma terials by kind, composition and sources.Kind Composition Sources Garbage Wastes from preparation, cooking, and serving of food; market wastes; wastes from handling, storage, and sale of produce Households, restaurants, institutions, stores, markets Rubbish Flammable: paper, cartons, boxes, barrels, wood, tree branches, yard trimmings, wood furniture, bedding, dunnage Inflammable: metals, tin cans, metal furniture, dirt, glass, crockery, minerals Ashes Residue from fires used for cooking and heating and from on-site burningStreet refuse Sweepings, dirt, leaves, catch basin dirt, contents of litter receptacles Streets, sidewalks, alleys, vacant lots Dead animals Cats, dogs, horses, cows Abandoned vehicles Unwanted cars and trucks left on public property Industrial wastes Food-processing wastes, boiler house cinders, lumber scraps, metal scraps. havings Factories, power plants Demolition wastes Lumber, pipes, brick, masonry, and other construction materials from razed buildings and ot her structures Demolition sites to be used for new buildings, renewal projects, expressways Construction wastes Scrap lumber, pipe, ther construction materials New construction, remodelling Special wastes Hazardous solids and liquids; explosives, pathological wastes, radioactive materials Households, hotels, hospitals, institutions, stores, industry Sewage treatment residue Solids from coarse screening and from grit chambers; septic tank sludge Sewage treatment plants; septic tanks Waste recycling and processing In the process of urbanization, the waste was once the burden of city development as the product of urban metabolism; many cities in the world have been besieged by garbage before. In now days, waste is considered to be the most potential, inexhaustible†urban mines† for development; it is the â€Å"misplaced resources†.Waste all have the corresponding recycling technology, make it can be used as â€Å"secondary sources† into the new production cycle , thus reducing resource consumption and environmental pollution. This is not only the in-depth and deep understanding of the waste, but also is the inevitable requirement of urban development. General city processed into organic compound fertilizer and used for landscaping or agricultural fertilizer in organic waste processing factory. 2. Dry waste (inorganic waste): further refined classified as waste paper, waste plastic, glass, scrap metal and other recyclable componentsin the garbage sorting centre, and then recycling plant for recyclingby thecorresponding. 3.Hazardous waste: recyclable materialssent to recycling after sorting in the hazardous waste sorting disposal station and the residue are safely landfill or incineration. Currently, there are several ways of waste disposal: 1. Landfill Method: Fill trash in the pit that has been ready for, make it automaticallyhappen biological, physical and chemical changes, decomposition of rganic matter, to achieve reduction and harmless purposes; but for a long time, most cities are carried out with open dumps and natural filling ditch without any protection. This leads to a lot of rubbish sewage from the surface into the ground and cause serious pollution of groundwater sources and the urban environment. Therefore this waste disposal method has gradually been eliminated. 2.Incineration method: incineration method is to put thegarbage into high temperature furnace; make one full oxidation of combustible ingredients; the heat that generated can be used for power generation and heating. The biggest shortcoming of this method is generatedof dioxin gas during the incineration; thereforefor achieving environmental protection, Therefore only on the incineration of toxic and harmful gases through a series of processing,this method can realize environmental protection. 3. Composting Method: piles of garbage accumulation, heat up to 70 C, storage, fermentation, with the ability of microbial decomposition in garbage, to dec ompose organic matter into inorganic nutrients.After composting treatment, garbage becomes hygienic, odourless humus. Not only way to solve the garbage, but lso to achieve the purpose of the resource; but the large amount of solid waste composting, nutrient content is low, long-term use could easily lead to soil compaction and deterioration of groundwater quality, so the scale is not easy to compost too. 4. Treatment resources: Careful classification of urban living garbage, Then according to the different nature of classified garbage after respectively adopt appropriate methods to deal with, make all the different types of waste can be utilized, thus to be truly achievereduction, harmless and resource of waste. Waste power generationFrom the 1970s onwards, some developed countries have started to use the heat generated by burning garbage to generate electricity. Some country in Europe built a garbage power plant, a U. S. garbage power plant generating capacity up to 100 MW, process ing 600 thousand tons of garbage per day. Now, garbage power plant in Germany is spendinga huge sum of money from abroad to buy rubbish every year. According to statistics, currently there are nearly a thousand types of waste disposal plant; all kinds of garbage utilization facility will be increased to 3000 or more in hree years. Scientists measure that the garbage in the secondary energy, such as organic fuelcontains high calorific value, the heat of burning 2 tons of wasteequivalent to about 1 tons of coal.Confrontingproblem The reason that why waste power generation is developing slowly Is mainly due to the combustionpower generation, which cannot be effectively solve for a long time. Japan has been promoting a super waste power generation technology, by using new gas furnace; rose the furnace temperature to 500 ‘C, increase the power generation fficiency from 10% in the pastto around 25%, reduced toxic emissions to less than 0. 5%, below the international standard; But, o f course, the cost of waste power generation is still higher than the traditional thermal power. Some experts believe that withthe technology development inwaste collection, handling, transport, utilization and other aspects, waste power generation is likely to become one of the most economical power generation technologies.From the long-term benefits and the comprehensive index, it will be superior to the traditional electric power production. Conclusion In conclusion, waste is a common issue; this can lead to health problems and destruction of natural resources. If people do not attach importance to waste classification and recycling, not only for our present life will be affected, but also for our future generations. This is not Just a country, an organization, an individual's responsibility, but the responsibility of all mankind. lf when each person throwing garbage can be a little more environmental awareness, we could effectively increase the waste comprehensive utilization, S o that the whole society will be able to less affect by waste problems. Waste management Each of us will throw a lot of waste every day; you know where all the wastewent? Most of the waste will get sanitary landfill, incineration, composting and other sound processing in some areas with better waste management, while most places Just easy piled or landfill, this cause odour spread, soil and underground water get polluted. peopleare not only Just consuming a lot of resources, mass production, mass consumption of land, but also produced a lot of waste; this consequences will be unimaginable.This essay will demonstrate the definition of waste; waste lassification, recycling, processing and some other additional materials about waste power generation. Introduction Earth is our home, which provides us with the necessary environment and space for living; but with the rapid development of social economy and the urban population of highly concentrated, the output of waste is gradually increasing, our home is surrounded by garbage from day to day. In densely populated cities, was te disposal is a vexing problem.Common practice is collected and sent to landfills, or use incinerators; but both would create environmental problems, and excessive onsumption can further reduce termination landfills saturation level. Improper waste disposal in landfills can contaminate groundwater and odour, and many cities have been available for less and less landfill area. Produce poisonous gas, harmful organisms is inevitable forlncineration. Most of the cities are studying ways to reduce waste, and encourage recycling. Research Methodology Library Research: 1. Recording notes. 2. Content analysis. . Collect the needed information. Field Research: 1. Personal interview. 2. Groupmeeting. 3. Telephone survey. 4. Case study. The definition of waste Waste is also known as rubbish, trash, refuse, garbage, Junk and litter; which refer to unwanted or useless solid, fluid substance. Merriam-Websterdefineswaste is the trash from places of human or animal residence; The World Book Dictio nary also say that waste is the useless or worthless material, stuff to be discarded. Unfortunately, these two definitions reflect a common attitude that does not admit waste as a resource.Nevertheless, Zero Waste America defines waste as â€Å"a resource that is not safely recycled back into the environment or the marketplace. † This definition onsiders the value of waste as a resource, as well as the threat of unsafe recycling ‘wasting' actually does not exist in nature, they are human inventions due to human behaviour. ln nature, everything has a purpose. Waste was created by humans for short-term convenience and short-term profit. Meanwhile, this leads to long-term harmful consequences for humans, nature, and the economy.Waste classification, recycling and processing Waste classification means according to different composition, properties, use value of waste as well as the impact on the environment, andthe requirements of different isposal methods, divided into a n umber of different types of properties. lts purpose is to bring convenience for resource recovery and subsequent disposal. The meaning of the classification of waste People are faced with the situation of the growing waste production and environmental deterioration.How to through the waste classification managementto maximize waste resource utilization, reduce the amount of garbage disposaland improve the living quality of the environment is currently the world's pressing problems of common concern. Waste classification is the reform of the traditional ay to garbage collection disposed; it is aneffectivescientific management methodfor waste disposal. Waste classification is put waste classificationat source, and through the classification of the pickup and recycled back into a resource. The benefit of waste classification is obvious.After being classification, waste was sent to a factory instead of landfills, not only save the land, but also avoids the pollution produced by landfill or burned. Waste classification Recyclable waste They are mainly five categories which include waste paper, plastic, glass, metal, and cloth. Waste Paper: mainly includes newspapers, periodicals, books, all kinds of wrapping paper and so on; But should pay attention to paper towels and toilet paper because of their water soluble is too strong, cannot be recycled. Plastic: plastic waste containers, plastic packaging and other plastic products.Such as various plastic bags, plastic bottles, foam, disposable plastic lunch boxes cutlery, hard plastic and so on. Glass: mainly includes all kinds of glass bottles, pieces of broken glass, mirror, light bulb debris, and thermos bottle, etc. Metal: mainly includes cans, cans and so on. Fabric: mainly includes the abandoned clothes, tablecloths, towels, bags, shoes and so on. Kitchen waste Kitchen waste is refers to catering units, enterprises, institutions, schools, canteens and other food scrapswaste, commonly known as swillor pigwash.The ma in component of kitchen waste are starch, food fibre, animal fats and other organic substances; it have a high moisture content, fat, high salt content, perishable smelly fermentation characteristics. Hazardous waste Toxic and hazardous waste refers to the solids that could be harmful to human body ealth or toxic substances or cause real harm to the environment or potential hazards wastes. Including batteries, fluorescent tubes, light bulbs, mercury thermometers, paint bucket, home appliances, expired drugs, expired cosmetics.If the battery is burned, after the blast will be killing hundreds of people; Fluorescent tubes and bulbs are Just like the battery, radiation is also large; Mercury is more landfilling. Other rubbish Includingin addition to the above-mentioned categoriesgarbage, such as ceramictile, muck, toilet waste paper, paper towels and other difficult to recycle waste, usually ased on the characteristics and take the way of burning or burying garbage processing. Waste ma terials by kind, composition and sources.Kind Composition Sources Garbage Wastes from preparation, cooking, and serving of food; market wastes; wastes from handling, storage, and sale of produce Households, restaurants, institutions, stores, markets Rubbish Flammable: paper, cartons, boxes, barrels, wood, tree branches, yard trimmings, wood furniture, bedding, dunnage Inflammable: metals, tin cans, metal furniture, dirt, glass, crockery, minerals Ashes Residue from fires used for cooking and heating and from on-site burningStreet refuse Sweepings, dirt, leaves, catch basin dirt, contents of litter receptacles Streets, sidewalks, alleys, vacant lots Dead animals Cats, dogs, horses, cows Abandoned vehicles Unwanted cars and trucks left on public property Industrial wastes Food-processing wastes, boiler house cinders, lumber scraps, metal scraps. havings Factories, power plants Demolition wastes Lumber, pipes, brick, masonry, and other construction materials from razed buildings and ot her structures Demolition sites to be used for new buildings, renewal projects, expressways Construction wastes Scrap lumber, pipe, ther construction materials New construction, remodelling Special wastes Hazardous solids and liquids; explosives, pathological wastes, radioactive materials Households, hotels, hospitals, institutions, stores, industry Sewage treatment residue Solids from coarse screening and from grit chambers; septic tank sludge Sewage treatment plants; septic tanks Waste recycling and processing In the process of urbanization, the waste was once the burden of city development as the product of urban metabolism; many cities in the world have been besieged by garbage before. In now days, waste is considered to be the most potential, inexhaustible†urban mines† for development; it is the â€Å"misplaced resources†.Waste all have the corresponding recycling technology, make it can be used as â€Å"secondary sources† into the new production cycle , thus reducing resource consumption and environmental pollution. This is not only the in-depth and deep understanding of the waste, but also is the inevitable requirement of urban development. General city processed into organic compound fertilizer and used for landscaping or agricultural fertilizer in organic waste processing factory. 2. Dry waste (inorganic waste): further refined classified as waste paper, waste plastic, glass, scrap metal and other recyclable componentsin the garbage sorting centre, and then recycling plant for recyclingby thecorresponding. 3.Hazardous waste: recyclable materialssent to recycling after sorting in the hazardous waste sorting disposal station and the residue are safely landfill or incineration. Currently, there are several ways of waste disposal: 1. Landfill Method: Fill trash in the pit that has been ready for, make it automaticallyhappen biological, physical and chemical changes, decomposition of rganic matter, to achieve reduction and harmless purposes; but for a long time, most cities are carried out with open dumps and natural filling ditch without any protection. This leads to a lot of rubbish sewage from the surface into the ground and cause serious pollution of groundwater sources and the urban environment. Therefore this waste disposal method has gradually been eliminated. 2.Incineration method: incineration method is to put thegarbage into high temperature furnace; make one full oxidation of combustible ingredients; the heat that generated can be used for power generation and heating. The biggest shortcoming of this method is generatedof dioxin gas during the incineration; thereforefor achieving environmental protection, Therefore only on the incineration of toxic and harmful gases through a series of processing,this method can realize environmental protection. 3. Composting Method: piles of garbage accumulation, heat up to 70 C, storage, fermentation, with the ability of microbial decomposition in garbage, to dec ompose organic matter into inorganic nutrients.After composting treatment, garbage becomes hygienic, odourless humus. Not only way to solve the garbage, but lso to achieve the purpose of the resource; but the large amount of solid waste composting, nutrient content is low, long-term use could easily lead to soil compaction and deterioration of groundwater quality, so the scale is not easy to compost too. 4. Treatment resources: Careful classification of urban living garbage, Then according to the different nature of classified garbage after respectively adopt appropriate methods to deal with, make all the different types of waste can be utilized, thus to be truly achievereduction, harmless and resource of waste. Waste power generationFrom the 1970s onwards, some developed countries have started to use the heat generated by burning garbage to generate electricity. Some country in Europe built a garbage power plant, a U. S. garbage power plant generating capacity up to 100 MW, process ing 600 thousand tons of garbage per day. Now, garbage power plant in Germany is spendinga huge sum of money from abroad to buy rubbish every year. According to statistics, currently there are nearly a thousand types of waste disposal plant; all kinds of garbage utilization facility will be increased to 3000 or more in hree years. Scientists measure that the garbage in the secondary energy, such as organic fuelcontains high calorific value, the heat of burning 2 tons of wasteequivalent to about 1 tons of coal.Confrontingproblem The reason that why waste power generation is developing slowly Is mainly due to the combustionpower generation, which cannot be effectively solve for a long time. Japan has been promoting a super waste power generation technology, by using new gas furnace; rose the furnace temperature to 500 ‘C, increase the power generation fficiency from 10% in the pastto around 25%, reduced toxic emissions to less than 0. 5%, below the international standard; But, o f course, the cost of waste power generation is still higher than the traditional thermal power. Some experts believe that withthe technology development inwaste collection, handling, transport, utilization and other aspects, waste power generation is likely to become one of the most economical power generation technologies.From the long-term benefits and the comprehensive index, it will be superior to the traditional electric power production. Conclusion In conclusion, waste is a common issue; this can lead to health problems and destruction of natural resources. If people do not attach importance to waste classification and recycling, not only for our present life will be affected, but also for our future generations. This is not Just a country, an organization, an individual's responsibility, but the responsibility of all mankind. lf when each person throwing garbage can be a little more environmental awareness, we could effectively increase the waste comprehensive utilization, S o that the whole society will be able to less affect by waste problems.

Business Report of Studentbeans Website Essay Example | Topics and Well Written Essays - 1250 words

Business Report of Studentbeans Website - Essay Example The three sections of website are: Easy money, Student 101 and World Weird Web. The goal is make students life in college as impressive and easy as possible. Unlike other students card saver schemes, this website is easy to use and does not cost one any money, registration is free. One is allowed to add or comment on areas that need improvement (Studentbeans Website). Background of the Study University life is such hard times for some students especially those from humble and unsupportive backgrounds. The challenges vary from financial, academic to social. Lack of adequate food and money for survival is a common phenomenon. Boring lectures, complicated assignments and marks awarding that depends on the student-lecturer relationship, uncooperative roommates and misleading friends is yet another problem. Another one is the search for ideal partners, relationship related problems and so on. Suicide, drinking, seeking spiritual support and attempt to live beyond means are some of the sol utions to their problems. Hence, students always need advice on budgetary control and interactive forums to learn from each other and be able to cope with life. Studentbeans website is such a brilliant idea. The Easy Money section of the website is concerned with saving money when required. Articles in this section cover topics such as hints, tricks and advice about saving cash, making money and working on a budget. The students 101 stories are concerned with campus life and anything that is appealing in the university life. Stories can either be funny or serious but must be appealing and educating. The world weird web contains fascinating, amusing and bizarre stories that make people go crazy. They are rated on the basis of credibility and freshness. The subdivision of sections is such a revolution because other sites do not categorise their sites according to sections (Studentbeans Website). In the modern business world, companies are charged with the task of making decisions abou t strategic uncertainty of what other companies might wish to do. These decisions vary from future market sizes, costs, and economic situations to bureaucracy. This means that companies are playing games with others, a game that involves a player and a chance. In this game, companies must take into account the role of information and awareness and what other companies can do or not. Studentbeans serves to provide students with money saving advice, games, discounts, content and articles related to life. In so doing, they have attracted hundreds of subscribers across the universities in the United Kingdom. Having analyzed other services provided to students such as students’ card saver schemes, the assumption is that the site is cheap (Hofer 1975, p84). Case Study Analysis Within any industry or market, some companies or organisations will surely outperform others. Like resources, capabilities are a valuable in a company in helping create a strong demand for its products and se rvices and lowering its costs. Similarly, the strategies that a company adopts can help it acquire new resources and capabilities or enhance the already existing resources and capabilities. Competitive advantage is the strategic advantage of a particular business venture over other businesses of the same (Hill & Jones, 2012 p13). Competitive Advantage Theory The theory was stipulated by Michael Porter in 1985.

Theories about whether or not virtue can be taught Essay - 93

Theories about whether or not virtue can be taught - Essay Example In the Meno, Socrates states that virtuous and wise people are not very good at imparting these qualities to others. For example, while Themistocles, the Athenian statesman and soldier could teach the skills of shooting javelins and standing upright to his son Cleophantus, no one ever stated about Cleophantus that he was virtuous and wise, and this holds true for Pericles and his sons Xanthippus and Paralus; Lysimachus and Aristides, his son; and Thucydides and his sons Stephanus and Melesias. Since there are apparently no teachers of virtue, it was inferred by Socrates that it is not possible to teach virtue; and since it cannot be taught, virtue cannot be translated as a kind of knowledge. Meno questions that if it is not possible to teach virtue, then how could good men exist? Socrates retorts that Meno and he overlooked that it is possible to execute a right action without knowledge. This can be explained in terms of the quality of guidance offered by two men to Larisa, one of wh om has been there whereas the other just knows about the way and has never actually been to Larisa. Of the two, the one who knows the way to Larisa would serve as a good guide, but so would be the other man who has never been to Larisa. If it is believed that truth as a guide is just as good as the man who is aware of that truth, it implies that a correct opinion is no less good a guide for the correct action than knowledge. In this case, Meno wonders what the factors that distinguish knowledge from correct opinion are, and also asks why should knowledge be preferred over correct opinion or vice versa? Socrates addresses these questions by saying that correct opinions can be interpreted as Daedalus’s statues, who was a highly skilled craftsman and mythological architect. The statues of Daedalus needed to be tied to prevent them from running away. Similarly, it is possible to tie down the correct opinions with the reason whereupon they discontinue being correct opinions and  becoming a form of knowledge.  

My Government Expectations Essay Example | Topics and Well Written Essays - 1250 words

My Government Expectations - Essay Example Chinese communist government’s functions that I seek to introspect on what I expect from my government on a day-to-day basis as well as in posterity. Essentially, one of the most basic services is health care and insurance, in China there is a government health insurance system that is similar to America’s Medicare . As a citizen, I expect to access government funded health insurance, in China there are two systems the labor insurance schemes (LIS) and government employee insurance scheme1. Depending on where I am working, I can be assured of cover and access to public medical facilities at a highly subsidized cost. However, I must concede that it is not as straightforward on the ground as it is on paper. There is a huge disparity between the level of care provided in public and private hospitals. In some cases, I am well aware that people shun government hospitals because the care is more efficient in the private clinics. Nevertheless, that is to be expected and is oft en the case in many countries but at the very least, I can be assured that I will have access to effective even if not the best medical care should I need it. As far as education is concerned, every Chinese child is guaranteed nine years of compulsory education that is sponsored by the government. In the 80’s, due to the high population pressure, the government abolished the tax-funded higher education2, today for anyone to get these scholarships they have to compete for them on the basis of merit.

Analysis Of The Switzerland's Economic Assignment

Analysis Of The Switzerland's Economic - Assignment Example The country’s environment is peaceful and conducive for both local and international investments. The labor force in Switzerland is highly skilled thus has contributed to the high employment rate. The economic performance of the country as measured by the gross domestic product is among the leading worldwide. The high economic growth in the country is boosted by the service sector of the economy. Switzerland is amongst the top performing and highly competitive countries in the world due to its transparent legal systems, well-organized capital markets, low tax rates on corporations and outstanding infrastructural development.In order to fairly compete in the Euro zone, Switzerland has aligned its economic practices with those of other countries in Europe. Almost half of its total exports have their destinations within Europe. The country’s economy is more stable than for most of the countries in the Euro zone. The condition has led to an increase in the value of the Swis s Franc against other currencies in the Euro zone. A stable currency is an indicator of a viable investment opportunity. The economic indicatorsIn order to conform to the requirement of this report, factors influencing the following three economic indicators are to be discussed: economic growth, the inflation rate, and the exchange rate. The economic growth of a country is the rise in the market value of outputs (goods and services) that are produced in a country within a period, usually one year (McDowell 2012).

Simplifying Expressions Speech or Presentation Example | Topics and Well Written Essays - 500 words

Simplifying Expressions - Speech or Presentation Example Expressions are solved by moving terms around, combining like terms, applying the real numbers’ properties. There are several ways in which the properties of real numbers help in the simplification of the algebraic expressions. For instance, the distributive property of real numbers is applied to multiply the terms inside the parenthesis with the real numbers outside them which results into the parenthesis removal. Likewise, terms are moved to different places in the expressions with the help of the commulative property of real numbers. Concluding, we have to deal with real numbers in everyday life as the principles discussed in this assignment have application in matters as simple as totaling the price of items bought at a grocery store for the bill to as complex matters as engineering designs and calculations. In all the cases, expressions are solved using the same distributive and commulative properties of real numbers that have been discussed. Hence, knowledge of the principles of real numbers is essential to achieve accurate results in mathematics including

Community Policing case study Essay Example | Topics and Well Written Essays - 500 words

Community Policing case study - Essay Example The adjacent park may serve as a place for the gangs and drug related activity and cause additional disturbance of the residents. The problems concern all the residents of both multi-family dwellings and private owners of the one-family dwellings. Their cooperation with the police can provide effective and quick results, while it would be difficult to cope with the situation without the residents’ assistance. 1. It is preferable to appoint two line officers to the community. They are to be engaged in turn in foot and motor patrols around the district. Implementing each other, they will provide short response time in extreme situations. The typical duties of the police officers should be foot or motor patrols, visiting homes, making contacts, handling complaints, attendance of community meetings, organizing neighboring groups, checking and tagging the abandoned cars, visiting school area and working with teenagers and juveniles. 2. The officers of the local police department should be trained in community policing and be able to react quickly and in appropriate manner. It is possible to organize the hot line dealing with the community issues and providing quick response. 3. The police officers are to organize a number of community meetings and have a talk with all the residents of the area, to introduce themselves, acquaint the residents with the philosophy of community policing and offer the plan of actions. 4. It is necessary to organize the block clubs and the watch association, to appoint committees dealing with various issues. The functions of these community organizations will be to assist the police in solving day to day issues, as well as to set the drug and gang problems, to decide on funding and gather money from the residents, organize volunteer patrols about the area and in the park. The officers are to be catalysts in the formation of the neighborhood associations,

American Woodmark, Corp Assignment Example | Topics and Well Written Essays - 2500 words

American Woodmark, Corp - Assignment Example The company sells its products via a strong network of dealers and distributors directly to renowned builders, such as, The Home Depot and Lowe’s. The organization conducts its operations through 9 manufacturing facilities, which are located in Georgia, Kentucky, Indiana, Arizona, Tennessee, West Virginia, Maryland and Virginia. Operations are also managed through 9 services centres situated across the country. American Woodmark Corporation has been listed in the 200  Best Small Companies List, published by Forbes in 2001, 2002 and 2003. It was also ranked among the best companies by Business Weeks  100 Hot Growth Companies  list, in the year 2002. The company is immensely proud of the growth that they have achieved over the course of the company’s life and are even more proud of the fundamental performance principles, which have helped it to occupy the position that it is enjoying presently. The company has offered the best value to its customers and has also bee n the premium supplier to builders, home centres and distributors. The company has managed to achieve a high employee satisfaction level by offering them a friendly working environment. They have also been regarded by their shareholders as the best investment that they have made. Harmonizing these objectives is certainly a steep challenge, but the company has handled the challenge prudently, since its inception. It is just an additional reason behind the fact that American Woodmark is known to be the market leader in the industry that it operates (American Woodmark Corporation, 2014a). The leadership panel of American Woodmark Corporation consists of visionary leaders, who occupy key positions and ensure the fact that the organizational performance is in complete alignment with the organizational objective and that the operations which are being conducted are in compliance with the ethical code of conduct. Till date, the leaders have always

Comparing Poems From Other Cultures Essay Example for Free

Comparing Poems From Other Cultures Essay In these two poems, identity is seen to be important, for in half-caste the author is trying to seek acceptance from others around him for who he is as a person, but in search for my tongue the author is losing her identity and is seeking help in finding out who she as a person. Half-caste portrays someone who feels that people label others without knowing them as people first, and how much it can hurt them. For John Agard says:Explain yuself, wha you mean, when yu say half caste. This shows that he is confused about how he portrays himself to others, and how others perceive him. This make you think that the way in people perceives you on first appearance makes you who you are.  Search for my tongue is like a cry out to others to help with her lost mother tongue, and she doesnt know what her identity is because she is confused about which language is her. It also shows how people dont understand how she feels or understand what she is going through with her struggle with the two languages that she uses. For it says: You ask me what I mean by saying I have lost my tongue. This shows that she feels isolated from others as they do not understand the internal struggle she is going through having to lose her original identity her mother tongue to a new identity, a foreign tongue.  In half-caste, the tone is quite angry and harsh. I feel that the tone is displayed in this way because he is angry with others for judging him for being mixed race, and the prejudices that everybody has towards others. For even though in the poem it just confronts the prejudice at half-caste people, there is always prejudice towards everybody, not just half-caste people. So in this poem he is challenging the fact that prejudice is wrong and unfair, and hurts people because they are being judged before people know them properly as a person. Some of this aggressive confrontational work is evident by the line: So spiteful dem dont want de sun pass.  This shows that prejudice people are so spiteful that they dont think half-caste should be able to walk past them in the street. This shows that people can be severely hurt by a label, and that because of the way peoples minds have been brought up, they believe they are superior to so called half-castes, and believe the half-castes not worthy enough to even walk the same streets as the superior people.  In search, the tone is quite confused and lonely, and is unsure of who she is as a person. For her original identity was gujarati, but having had convert to a foreign language she feels that she has lost her original identity, and has been forced to take on a different identity because of the different language she has to communicate to others in the place she lives in now. For she says: You could not use them both, even if you thought that way.  This shows that she feels she is losing her sense of identity, and feels she has to choose between the life she lives now and her original identity. She feels that the new language is pushing the other one away, and dominating her life so much that she forgets how her life used to be before it was controlled by the foreign language.  In half-caste Agard rejects the conventional punctuation, for there isnt a single comma or full stop in the whole of the poem. Also, he misspells half of the words in his poem purposely to help get his message across to the reader. The lack of punctuation and misspelling is all for the purpose of the poem. As people think that he is half-caste, they believe him to be incapable of any proper thoughts, feelings or being capable to produce something that could make an impact on somebody elses life. It is also used to strike the audience hard with his message of how everybody is equal no matter what their ethnic background is. For he says: Wid de whole of yu eye an de whole of yu ear an the whole of yu mind.  This shows that he feels that those who mock him are the whole who considered themselves to be perfect and have no faults of their own, and are known to be the superior race. It shows that he knows that they like downgrading him by saying hes half-caste, and has only half a mind, showing that they think he is incapable of proper thoughts, or proper feelings. In Search, the punctuation is consistent, but the poem structure is always different. The line lengths are all different, and there are no stanzas to separate the poem out it is all just one long stanza. In Half-caste, there is 3 stanzas of various lengths, to help get the meaning of the poem across better to the audience and the poems lines are all of similar lengths, to keep it sharp and continuous.  The layout of search, with its punctuation and line lengths shows that she is trying to find some consistency in her life she is trying to find what she knows in life to find in the end that she can, in her dreams. The fact that she also includes both English and Gujarati in her poem shows that even though she does use the English language, Gujarati is still an important part of her life, as it makes up part of who she is as a person. For she says: Everytime I think Ive forgottenit blossoms out of my mouth.  This shows that even if she forgets, or is so used to using the foreign language, she cannot forget her native language even if she tried. This is because it has been a part of her culture and identity for so long, she cannot part from it, no matter what she is faced with or what ever happens to her.  So the identity that is portrayed in half-caste is no matter what ethnic background you come from, no matter what you look like as an individual, we are all equal human beings and all deserve the right to be able to live our lives to the full.  The identity that is portrayed in search is one that suggests that you cannot lose who you are as a person, no matter what you are faced with, even if you have to change your language or move somewhere else, you cannot change who you truly are as a person.

The Significance Of The Inspector Essay Example for Free

The Significance Of The Inspector Essay What Is The Significance Of The Inspector Structurally, Thematically, Linguistically And Contextually In Priestleys An Inspector Calls? How Could An Actor/Director Portray His Role Successfully On Stage? John Priestly first wrote An Inspector Calls in 1945, although it was not performed in England until 1 October 1946. The New Theatre in London hosted the performance by the Old Vic Company. The play is the story of an upper class family, living in the comforts of pre-WWI Britain. As they finish their dinner, a mysterious police officer (known only as the Inspector) enters and questions the family about the suicide of a young woman, breaking them down and changing their moral opinions. The focus of the play is this journey that the family under go from ignorance to knowledge, brought on by the Inspectors presence. This essay will explore how big a part of the plot the Inspector is and how he could be portrayed in a production successfully. Arguably one of the most important traits of the Inspector is his use of language. He uses his choice of words to change the atmosphere, the mood of the characters and the pace of the conversation. When the Inspector enters at the beginning of the play, he appears in no rush to question the characters or even explain why he is there. This annoys Birling, as he is curious why this mysterious policeman is visiting: BIRLING: Well, what can I do for you? Some trouble about a warrant? INSPECTOR: No, Mr Birling. BIRLING: (after a pause, with a touch of impatience) Well, what is it then? The Inspector uses the familys fascination to ensure that he is always listened to and is in control. He is the only character in the play at this time that knows the purpose of his visit, and this complete knowledge of the case runs throughout the play, and has different effects on different characters. The Inspector feels that everyone should feel a sense of responsibility for each other. He disapproves of the family members attempts to distance themselves from the girl and displays this when talking to Mrs Birling: She came to you for help, at a time when no women could have needed it more. And you not only refused it yourself but saw to it that others refused it to. The Inspector is trying to evoke sympathy for the girl by not only stating facts but also adding extra, emotive details such as when no women could have needed it more. The Inspector also, through his actions and possibly supernatural ways, creates a presence that makes the other characters listen to him without question. It says that when he enters for the first time that he creates a sense of massiveness and purposefulness. The Inspector even manages to do things that would be judged as completely unacceptable by the Birlings if anyone else were to do it, such as interrupting the head of the household: INSPECTOR: (cutting in smoothly) Just a minute Mr Birling. The Inspectors calm and composure creates a sense of authority about him and uses his presence to allow him to direct the conversation when he feels that it is drifting away from the central message of the play. The character of the Inspector not only changes the direction of conversation when he wants to, but also changes the tempo of it according to the attitude of the person he is interviewing. For example, when he is questioning Sheila, the Inspector only lightly prompts her to tell her story: INSPECTOR: (cutting in) Never mind about that. You can settle that between you afterwards. What happened? Through this short open-ended question, the Inspector provokes Sheila to confess to using her influence to ensure Eva Smith lost her job. With someone more tightly lipped, such as Mrs Birling, the Inspector uses lots of short questions, as she is unwilling to give an account of events: INSPECTOR: She appealed to your organisation for help? MRS B: Yes. INSPECTOR: Not as Eva Smith? MRS B: No. Nor as Daisy Renton. INSPECTOR: As what then? MRS B: First she called herself Mrs Birling By changing the velocity of the exchange, the Inspector not only adapts his questions to the suspect but even possibly shock them into a confession. With Sheila the Inspector is supportive, maybe even sympathetic, towards her as she is clearly the most sensitive to the death. As Sheila is already showing remorse for her actions, the Inspector isnt unnecessarily cruel to her, although he is still concrete on the fact that what Sheila did was wrong. With Mrs Birling however, she appears not to regret her conduct or even feel sorrow for the girls death. The Inspector therefore changes his approach accordingly, asking her short questions and trying to get her to empathise with Eva Smith. When this fails, the Inspector then reveals Evas deserting lover to be Eric. The shock of this revelation completely destroys Mrs Birlings mental barrier between her and Eva.

Relationship Between Feminism And Fashion Cultural Studies Essay

Relationship Between Feminism And Fashion Cultural Studies Essay During this essay I am going to discuss fashion and feminism and the question, can you be a feminist and still be fashionable? I am going to discuss and compare different arguments on the relationship between feminism and fashion. When most people hear the word feminist they automatically draw up a conclusion of tough looking women with short hair, mannish clothes and no bra. The reality is any women can be a feminist whether a school teacher, business women, model or porn star. When feminism first came about during the nineteenth century the main focus was for equal rights for men and women. During this time feminists managed to grant the right for women to vote as well as getting more equal rights in education and the workplace. Although this wave was massively important in equal rights for women there was still a lot of issues unresolved, especially unofficial inequalities. This is where the second wave of feminism comes in. The second wave of feminism, beginning in the 1960s, was concerned with full social and economic equality. During this wave feminists encouraged women to look into aspects of their personal lives and the structure of power. The Feminine Mystique by Betty Friedan was and still is regarded as one of the most influential books of the 20th century paying great detail to suburban housewives and how unhappy they were, Each women thought she was alone, it was her personal guilt if she didnt have an orgasm waxing the family-room floorà ¢Ã¢â€š ¬Ã‚ ¦no matter how much she had wanted that husband, those children, that split level suburban house and the appliances thereof, which were supposed to be the limits of womens dreams in those years after World War II, she sometimes felt the longing for something more. (Friedan, 1963: Chapter 2) The last wave of feminism, the third wave, which started in the 1990s and still affects us today. This wave has two cultures, the first believes all advertisement, media, photography, showing women in a sexual way should be banned. The second believes women are allowed to wear what they want and act as they please and still be highly successful both in the home and workplace. Above is a photograph taken from a collection of photographs for an advertisement campaign by the designer Tom Ford from his Spring/Summer 2008 collection. Tom ford is known for his more provocative advertisement campaigns and for this particular campaign he collaborates with photographer Terry Richardson to feature a collection of photographs featuring both male and female models partaking in different activities, the majority of these done in the nude; more often than not it is the female models that are the naked ones whilst the men are fully clothed dressed in smart, dapper suits. In Italy these advertisements were actually banned for being sexually implicit (Eswaran, 2008)and the IAA (Italian Advertising Institute) said about them that they were Deeply vulgar and went beyond bad taste to actually offend the publics sensibilityà ¢Ã¢â€š ¬Ã‚ ¦it does beyond acceptable limits for advertising (Eswaran, 2008)and concluded by saying how the advertisements are an offensive gesture whic h insults women and the dignity of all.'(Eswaran, 2008) The photograph above shows a naked woman ironing a mans trousers, a typical household chore which is stereotyped as a womens job, whilst he stands around waiting for her to finish whilst reading a newspaper. When the advertisements first appeared it sparked a whole new debate on the misogynistic, hatred for women, representations of women. Feminists viewed the photographs as shocking and extremely sexist. Many a comment has also been made on how they represent the post feminism culture in which feminism acts have been weakened by popular culture such as fashion, music and the media. Figure Two. Tom Ford Advertisement S/S 2008 Above is another photograph from the same campaign in which a female model is made to look much like a blow up sex doll. It is also interesting to see how you cannot see her as a whole person, but just certain body parts, making her more to be an object than an actual human being. Now although these images were highly credited as being extremely sexist, one blogger stated how they hate the ones with the naked women being stared at by clothed menthat bothers me.'(Fairy glamour, 2008) and another stating that they are both tasteless and gratuitous (Edanya, 2008) they can also be looked upon in the eyes of the third wave of feminism in which women are allowed to wear what they want and act as they please and still be highly successful both in the home and workplace. Angela McRobbie backs up this idea but saying how feminist views are rather out-dated and the modern women enjoys the freedom of her sexuality and gets the joke (McRobbie, 2007: 33) seeing sexism as almost ironic. Whilst Natasha Walter author of Living Dolls: The return of sexism states that, Since the idea has taken hold that women and men are now equal throughout society, it is seen as unproblematic that women should be relentlessly encouraged to prioritise their sexual attractivenessà ¢Ã¢â€š ¬Ã‚ ¦this is a free choice by women who are in all other ways equal to men. (Walter, 2010: 119) Looking at Tom Fords Spring/Summer 2010 advertisement he has done much of the same thing showing a completely naked woman alongside a fully clothed man. The bad press around the 2008 campaign could not have affected him that much if he has gone on to do much of the same thing again. Maybe they are meant to be viewed as a light hearted tongue in cheek joke rather than a misogynistic representation of women. Figure Three. Dolce and Gabbana Advertisement S/S 2010 Above is the next image I am going to discuss, taken from the Dolce Gabbana Spring/Summer 2010 campaign featuring Madonna. The images, which were shot by photographer Steven Klein, are a series of photographs of the celebrity in a domestic setting carrying out daily tasks such a cleaning. A whole article on Madonna.com is dedicated to the photographs and the inspiration behind them. They talk about the campaign and the reason behind the choice of shoot, describing it as showing the iconic depictions of strong, tender and naturally beautiful women. (Milan, 2009) The article goes on to say, The intention of Dolce Gabbana is to recapture a womens human side, showcasing through these images how a womens femininity and sensuality can be found through the simplicity of daily gestures along with a passion for life. The new Dolce Gabbana campaign encourages a woman to cast aside fears of showcasing her femininity because it is where her true beauty resides. (Milan, 2009) Comments, made by Madonna fans, after the article read such things as really sensual and hot (Maverick78, 2009) and wow Madonna looks fabulous in the photograph a rustic charm (Lumb1, 2009). No one has seemed to have picked up on the fact that Madonna is in fact carrying out chores stereotyped to be a womens work and in fact appears to be representing everything feminism is against. This is because followers of fashion, whether a feminism or not are looking at the clothes she is wearing rather than the poses she is adapting. A caption from a website reads, Beautifully dressed and following the Italian family theme of the campaign, la Donna is giving her lowdown on how to wear unique tailored clothing at all occasions even the most unexpected ones. Indeed, you never know who will ring at the door while you are tidying up the house. Always prepared, always glamorous, as shown by Madonna, femininity and sensuality do not belong to specific time slots: it is a permanent state of dressing. (swide, 2010) Therefore it could be argued that, like the Tom Ford advertisement, this Dolce Gabbana one is simply a tongue in cheek take on feminism and the modern women, even taking Betty Friedans orgasm waxing the family-room floor (Friedan, 1963: Chapter 2) comment a little too literally. I am now going to move onto even more present day and the pop stars many of us idolise. Figure Four. Lady Gaga Telephone Video 2010 Figure Four. Lady Gaga Rolling Stone Cover 2010 Both of the above photographs are of current pop star Lady Gaga. Gaga is one of the biggest selling pop stars of the moment and idolised by girls, women, boys and men.The first photograph is a still from her music videoTelephone, official music video. The video starsthe pop star dancing around in not much clothing and acting provocative; parts of the video were in fact censored for more appropriate day time viewing. Gagas police caution tape costume, if you can call it that, was designed by L.A based designer Brian Lichtenberg. Although this costume can be viewed as shocking and shows women as more an object to stare at, an object of desire even to men, than a human being this outfit could also be seen as simply a way of self-expressionism. An interview between an editor of online Britannica encyclopedia and Philosopher Nancy Bauer talks about whether Gaga is in fact seen as a feminist figure. Bauer says of Gaga that, Lady Gaga strikes her fans as a liberating force: she seems to be able to transform what people ordinarily find oppressive into an opportunity for self-expression. You might say shes a specialist in the art of rack focus: she knows how to get a viewer to look at very familiar things in new and sometimes surprising ways. An obvious example is her outfitting herself in nothing but carefully placed police tape in the Telephone video. (Bauer 2010) Bauer also conducted an interview with Gaga herself who calls herself a bit of a feminist'(Bauer 2010) viewing feminists as a woman who is strong and powerful and has high self-esteem (Bauer 2010). The other photograph is from the cover of Rolling Stone magazine. This cover was shot by Terry Richardson, the man behind the Tom Ford 2008 advertisement campaign. Yet again she is dressed in next to nothing, looking very provocative. In the interview that accompanied the front cover she said in answer to one question that she considers herself to be a full on feminist. Bauer interpreted this as Gaga believing that one of being a feminist is to be a strong and powerful woman with high self-esteem is to talk brazenly and dress scantily, or at least in the way she does. (Bauer 2010) So in conclusion to my essay can you be a feminist and still be fashionable? I believe that you can. After all feminism is all about equal rights and women being able to be how they like and do as they please, being an individual. Fashion is an expression of individuality; it is the best way to show case to everyone around you that you are in fact an individual person. The models of the Tom Ford campaign, Madonna and Lady Gaga have not been told to act or dress that way they have chosen to do it, free will. After all fashion is a pleasure, and, I agree with Natasha Walter when she said that, Adult women were now free to choose to embrace aspects of femininity that second wave feminists had once seen as coercive, such as high heels and make-up (Walter, 2010: 129)