Friday, December 27, 2019

Understanding Genetically Modified Organisms - Free Essay Example

Sample details Pages: 10 Words: 3051 Downloads: 3 Date added: 2019/02/14 Category Health Essay Level High school Tags: GMO Essay Did you like this example? Genetically Modified Organisms. Just the name sounds like something out of a science fiction novel. There was a time when it was. Modified or altered DNA has always been a favorite subject in various novels, movies, and tv shows from the likes of Spiderman to the clone army of Star Wars. However thanks to modern technology, we have been able to copy and even edit the DNA of plants and animals. Possibly the most significant example of this is the Biotech industry; responsible for the creation of GMO crops. Don’t waste time! Our writers will create an original "Understanding Genetically Modified Organisms" essay for you Create order At first glance, it seems to be the ideal solution for many problems in agriculture. Corn is modified to be toxic to harmful insects that eat up the farmer’s hard worked fields, a potato can be made to be more resistant to bruising than its natural counterpart, and crops can be edited to be bigger and therefore more appealing to customers. It also has been a long-standing claim that GMOs could be the key in solving world hunger. It sounds enticing, reasonable, and in a word ideal. However, are we entirely certain about the safety of the food we eat? To this day the DNA remains to be a subject we have hardly scratched the surface on, and are we really fully aware of the possible consequences of altering the basic building blocks of life? It is the answers to these questions that will reveal that we should stop producing GMO crops in America since they are an endangerment to our health, and to farming communities at home and abroad. Thesis Thesis: We should stop producing GMO crops in America since they are an endangerment to our health, and to farming communities at home and abroad. History and Terms In the past, humans had a hand in controlling what desired traits should be passed on through â€Å"artificial selection.† These terms, coined by Charles Darwin, describe the process of choosing the organisms with the most desired traits and allowing them to reproduce with others with the same desired traits. This process would result in the production of offspring that have the desired traits. While artificial selection is not what we typically consider GMO technology as we know it today, it contributes to the inspiration of modern biotech in the agricultural industry and the earliest example of humans tampering with genetics. It is through this process that what we know as corn today exists as well as the multiple variations of apples. In 1973, Herbert Boyer and Stanley Cohen engineered the first successful genetically engineered organism. These two scientists developed a way to cut out a gene from one organism and insert it into another. A method that’s now used to create GMO crops. After this discovery, the question of whether or not genetic engineering should be made legal in America was heavily debated and discussed by scientists, government officials, and lawyers in the Asilomar Conference of 1975 for three days. It was concluded at the end of those three days that the GE projects should be allowed to continue with certain guidelines in place. Since 1975, genetic modification remained in the medical field for making medicines as well as experimentation only until 1987. In this year, Calgene’s Flavr Savr tomato became the first food crop to be approved for commercial production by the U.S. Department of Agriculture. These modified tomatoes were inserted with a DNA sequence that inhibited production of a certain natural tomato protein that causes a tomato to go soft or show bruising, thus increasing its firmness and extending its shelf life in comparison to its natural counterpart. In 1995 the first pesticide-producing crop was approved by the U.S. Environmental Protection Agency. A year later, Bt corn was approved, and now the majority of corn in the U.S. has the Bt toxin gene which makes the corn secrete its own toxins and thus makes the corn poisonous to various insects. All of these products of genetic engineering were created using the same basic steps: identifying a trait of interest, isolating that genetic trait, inserting that trait into the genome of the desired organism, and then growing the engineered organism. However, there are also several different ways to change the DNA such as Protoplast Fusion; when two plant cells have their hard cell walls removed (Protoplasts) and a chemical called polyethylene is added which sticks the two cells together. Once stuck, chemicals are added to help the two cells combine and exchange genetic information to create a hybridized plant cell. Another is by Mutation Breeding which involves exposing plants or seeds to mutagenic agents, whether by ionization radiation or chemical components, to cause random changes in the DNA sequence. The most commonly used tactic is replacing or inserting genes within seed cells using â€Å"molecular scissors† called nucleases—enzymes which can to loosen, remove and add nucleotides. These nucleases are artificially engineered to insert desired genes into the genome of a crop. It is through this process that the Bt corn, which makes up the vast majority of America’s corn production, was created by slicing a gene from a bacteria that had the desired pesticide effect for insects and inserted into corn genes. Proof #1 GMO crops are a threat to our physiological health. Hippocrates states Each of the substances of a mans diet acts upon his body and changes it in some way and upon these changes his whole life depends. Whatever we eat, may it be ice cream from Marble Slab or French cuisine, affects the body whether good or bad. The immune and excretory system prevent and treat foreign toxins and bacteria that enter the human body. While the immune system neutralizes viruses and harmful bacteria, the excretory system sorts through the food we consume and removes the toxins or waste that enters the human system. The kidneys are a key organ in this system. They constantly filter and clean the bloodstream, thereby preventing waste build up or toxins from interfering with the natural functions of the body. But what happens if there are too many toxins for the kidneys to handle? Unfortunately, this can cause the kidneys to become overwhelmed to the point that they no longer function as they should. The Bt gene that is inserted into a crop such as corn may decrease the need for pesticides, however, the cost is the fact that now the genetically modified corn secretes its own toxins. It is these toxins that are harming primary organs like the kidney. According to an Austrian study, mice fed genetically modified corn had lower birth rates, fewer offspring that were also notably smaller, but most importantly was that it degraded how well their kidney and liver function and therefore make them more susceptible to disease. Even Monsanto, a biotech seed company, found that about 10% of rats fed their M0N89034 corn developed kidney damage and bladder stones, and one even died after two weeks. If these effects can be found in rats after only a few weeks of tests, it can be assumed that the same will happen in humans who consume a consistent diet of these GMO based foods. As more toxins are able to enter the bloodstream due to the kidney weakening, this will then harm the body’s immune system. This can cause allergic reactions as the body tries to rid the body of the alien toxin. In fact, it has been found that allergens have increased by more than 50% in the last 20 years: a statistic that follows the trend of the growing use of GMOs.This could be passed off as a coincidence, but the parallels are too significant to ignore. There are also other chemicals that cause adverse health effects such as Aperture, (a common artificial sweetener, that increases lipids in the bloodstream and decreases biomolecules needed for essential functions in the cells. In particular, this creates dysfunction in the endothelial cells, cells that make up the skin and important for various secretion glands in the body, and about 40% of Americans consume Aspartame on a daily basis. While the immune and excretory systems are designed to keep the body healthy, the constant consumption of these foreign toxins only weaken these key systems and makes the other vital organs more susceptible to being infected. In recent years, scientists have studied the organ, known as the Gut Microbiota, which plays such a significant role in the well being of our bodies that it has been dubbed the â€Å"2nd Brain† by various experts in microbiome research. Gut Microbiota is positive bacteria that thrive in the intestinal system and play a key part in the endocrine system at the molecular level. These bacteria control what hormones are created and secreted, which in turn impact changes and functions throughout the entire bodily system. If there are too few of these, the negative consequences of this can be extreme. Because the Gut Microbiota is in the intestines, this makes the microbiota exposed to toxins that enter the digestive system. Once enough Bt toxins have been run through the system, this can create a â€Å"leaky gut†. This is a condition ulcer from that act as â€Å"holes† in the intestines and allows waste and toxins into the bloodstream as well as kill off these vital m icrobiotas. If genetically engineered crops can wreak this much damage to the body, what could it be doing to our minds? Proof 2 Consuming GMO products negatively influences and degrades our mental health. You may have heard idioms such as â€Å"hating someone’s guts†, or perhaps having a â€Å"gut reaction†. Or maybe you recall moments where you have had â€Å"butterflies in your stomach†. These idioms derive from the old idea that the gut houses the intuition or the innermost being of a person. According to modern research, this is actually true. Not only does the gut microbiota create and regulate hormones within the body, but it also influences the body’s neurons, of which 90% of these said neurons are located within the gut. It is here that the microbes interact with the neurons to create neurotransmitters including serotonin, acetylcholine, and histamine. Serotonin helps regulate sleep, appetite, mediate moods, and inhibit pain while acetylcholine controls the actual neural functions of the brain and histamine affects metabolism as well as controlling the body’s sleep/wake cycle. In order for neurotransmitters such as these to be produced, the body requires microbiota as well as a sufficient amount of nutrients. Once created, about 90% of these neurotransmitters are housed in the gut while the rest is sent to the brain. On the flip side, the brain can send signals to the gut through the vagus nerve which connects the two organs together. That is why if one feels something like anxiety, the â€Å"butterflies in my stomach† sensation arise from the brain releasing these negative signals to the gut. The brain is an organ that hardly needs an introduction. It plays a vital role as the â€Å"control center† for the human body and is where we store our memories and knowledge we accumulate over the years. However, just like any other organ, the brain can get sick. According to the National Institute on Mental Health, about 44.7 million adults in America suffer some form of mental disease, while 10.4 million of the adults suffer a severe form of mental disorders. These statistics are significant when we consider the fact that we live in a country rich in medical research and facilities. A key factor that has played into this high number of mental disorders are GMOs. When the toxins from GMO foods like Bt kill off gut microbiota, this cuts off the brain’s key supplier of neurotransmitters and the decreased amount of neurotransmitters can disrupt or halt different brain functions. This can also kill off or make the neurotransmitters housed their ineffective once they are sent to the brain. Some of the immediate effects can be irregular sleep patterns, mood swings, and aggression. On the other hand, this can become severe enough to result in depression, anxiety disorders, and Parkinsons disease. Various GMO derived ingredients can also directly alter the already existing neurotransmitters, such as high fructose corn syrup which can disrupt the functions of the neurotransmitter dopamine: an essential neurotransmitter that controls movement as well as mood and the ability to learn. In the long term, disrupting dopamine can cause Parkinson’s disease and schizophrenia. Of course, the brain has its own defenses against possible damage. One, for example, is the blood-brain barrier, which acts as a sort of gateway into the brain. It follows a strict system of ensuring which and what chemicals are allowed and blocked from entering the brain. However, a leaky gut causes antibodies to be released that attack the blood-brain barrier, thus allowing dangerous substances and chemicals to enter the brain. These chemicals also include the toxins from GMOs that can now directly harm and alter the brain. If GMOs were to be removed from the market, we could see a significant change in the number of people with mental disorders in America. Proof #3 Growing genetically modified crops in America endanger neighboring farms and small farming communities around the world. Modern technology enables us to not only create GMOs but also track the DNA. This ensures that the GMO seed created by a biotech industry such as Monsanto is not stolen and planted by another farm or company. If this were to happen, the company has the right to sue for copyright infringement. Unfortunately, this has created several problems for farms with no intention to steal seed property. In the present time at least, GMO seed is not sterile and can pollinate just like its natural counterpart once grown, whether through being carried by bees or by the wind. This is a problem for organic farmers or even other GMO farmers. If the pollen lands in their fields, they could grow the GMO seed illegally without realizing it. Once it discovered, they are susceptible to be sued or at the very least remove a large portion of their crop to rid the GMO in their field. This results in money and crop loss for the farmer for something that was not even their fault. Two solutions have been proposed for this problem. One suggestion is to increase the distance between farms to prevent cross-pollination. However, pollen has been found to be able to spread for miles and even in some cases about 2-3 thousand miles. This indicates that protecting farms from unintentional piracy would be near impossible since it can also be safely concluded that no farmers are too eager to start trying to move their farmland. It demands too much time and money that none of them can afford. The second idea is the possibility of the use of GURT (Genetic Use Restriction Technology), otherwise known as â€Å"Terminator† or â€Å"Suicide† seeds. First developed in the 1980s, these types of seeds are designed to turn off or on a certain trait within the DNA. This technology was later used by the USDA and a small seed company called Delta who had sought a â€Å"genetic switch† in order to protect copyright on GMO seeds. At first glance, it seemed to be th e ideal solution; The GMO crops would be edited using GURT to stop them from reproducing and thus allow farms to be able to coexist safely with a lesser likelihood of copyright issues. However, this had been counter argued with the fact that it would force farmers to get new seed every year as well and in turn make them heavily dependant on the seed corporations; something that can easily be taken advantage of as then the seed corporations could raise the seed price as much as they want to since the demand for seed would constantly be high. This reasoning banned the use of this technology in countries such as India and Monsanto pledged to not use terminator seeds in 1999. The legal implications of GMOs, as well as the regulation process, are also questionable. Just like their natural counterparts, GMO crops or derived food must be approved by the FDA before being legally allowed to be grown and sold in the food market. According to the FDA, the process follows through three main steps; first, the GMO plant developers introduce their product to the FDA and the FDA, in turn, provides feedback for kinds of data that should be considered for the safety assessment. Second, the developers independently complete the safety assessment and submit a summary to the FDA. Finally, the FDA evaluates the information and ask questions such as â€Å"Does food from the GE plant contain a new toxin or allergen?† or â€Å"Is food from the GE plant as nutritious as that from its traditionally bred counterpart?†. Once all of the data can â€Å"logically support the conclusion that food from the new plant variety will be as safe as food from conventionally br ed varieties† it is allowed by the FDA and dubbed as safe. However, there is a key flaw in this regulation system that’s too large to overlook. According to the regulation process, it’s the developer that assesses the safety of the product and the FDA merely evaluates the information given and decide based on it. Meaning, they would have to trust that the developers are telling the truth. Suppose the developers did happen to find a new toxin or allergen in their product but lied and told the FDA that their product was completely free of any new toxins or allergens? Because the FDA relies on their word, they could release this product and not know the actual data that the developers found that would have impacted the product being permitted. Counter-Arguments It has often been argued that the USDA and FDA along with multiple scientific studies have had and continue to assure that GMOs are safe. More often than not, the case has been made that GMOs could solve world hunger. That with the already existing impoverished areas in the world combined with the foreseen global population increase, GMOs provide a way to feed everyone. Sadly, however, this is a falsehood. First, it is crucial to understand that seed companies and industries are just that; companies and industries. Not charities. We also have to consider; Does the poor only deserve the cheapest quality of necessities?

Thursday, December 19, 2019

IT Project Management - 2632 Words

1. Discuss the reasons why IT projects fail. Although there are many contributing factors to project failure, there are six common factors. 1. Undeveloped Project Goals: Poor project planning will almost always lead to failure. One main reason for this failure is the inability to agree on the missions, goals, or objectives that the project is attempting to undertake. It is necessary that specific plans and requirements for the project are instituted in the development phase. Failure to do this will most likely result in â€Å"fragmented efforts† and a â€Å"lack of team focus† for the duration of the project. It is equally important to make sure that the chosen goals and objectives are within reach of the project and team. If the intricacy or†¦show more content†¦While research has shown has that schedule overruns often lead to failure more often than budget overruns, maintaining both are key to a successful project. The following graph illustrates this point by showing the highest percentage of failed projects as overrunning schedule and overrunning budget. 2. Define the outsourcing advantages and limitations. When outsourcing is done for the right reasons will actually help your company grow and save money and hence the advantages; i. Focus on the core activities; In rapid growth periods, the back-office operations of a company will expand also. This expansion may start to consume resources (human and financial) at the expense of the core activities that have made your company successful. Outsourcing those activities will allow refocusing on those business activities that are important without sacrificing quality or service in the back-office. Example: A company lands a large contract that will significantly increase the volume of purchasing in a very short period of time; Outsource purchasing. ii. Cost and Efficiency savings; Back-office functions that are complicated in nature, but the size of your company is preventing you from performing it at a consistent and reasonable cost, is another advantage of outsourcing. Example: A small doctor s office that wants to accept a variety of insurance plans. One part-time person could not keep up with all the different providers and rules. Outsource to aShow MoreRelatedProject Management : Projects Management902 Words   |  4 PagesProject Management Project Management. What does the words Project Management mean and what are the steps to managing a great project. If we break down the two words Project Management it is defined on dictionary.com as â€Å"The process of planning, organizing, staffing, directing and controlling the production of a system†. 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Tuesday, December 10, 2019

Four Primary HRM Functions

Question: Describe about four primary HRM functions and Influencing people management activities in organization by the organizational structure and management style of managers. answer: Introduction: Human beings are the greatest asset of an organization; without them the organizational activities could not be completed. In order to achieve the high level of success, the organizations should manage the human resources of the organization in an effective way (Buller and McEvoy 2012). The primary functions of the human resource management (HRM) are recruitment, development, performance management, reward management, discipline management, administrative function management, employee wellbeing management etc. In this report, four primary functions of the HRM will be discussed and then the role of organizational structure and management style in the area of employee management will be discussed. Four primary HRM functions 1) Recruitment and selection: Recruiting people in an organization is a vital task of HRM. Both of the job specification and job description are important tools of this process. Job title, department and the date on which the employee is needed are the preliminary information required for the recruitment process. The recruitment can be done by selecting candidates either internally or externally (Renwick et al. 2013). Therefore, the process of selection should also be clear at the initial stage. The recruitment and selection procedure should be done in a structured way which can ensure the qualification and efficiency of the selected people for the desired job position (Alfes et al. 2013). 2) Training and development: After recruiting new employees, the HR department of an organization has the responsibility of developing them for the specific job positions. In order to do that both of the theoretical and practical training is required (Kehoe and Wright 2013). Some of the effective training methods are positioning and a) informing the employees about the responsibilities, b) developing required skills, c) resisting accidents by providing safety training, d) professional and technical education, e) supervisory training and executive education etc. Training has the focus on activities required for the current job positions and development deals with the supporting activities for enhancing the knowledge bases of the employees for performing better in the workplaces (Campbell et al. 2012). 3) Performance management: Performance management is a complicated function of the HRM of an organization. Performance management can be treated as a systematic approach through which the overall performance of an organization can be improvised by improving the performance of tee individual employees or working framework. It encompasses various activities like goal setting, progress review, collecting feed backs, providing coaching for improving performance, developing and maintaining reward programs etc. (Dries 2013). 4) Reward management: Motivating the employees is one of the most important tasks of the HRM activities. After providing the effective level of training and development process, the HR managers should stimulate them for better performance. In order to motivate the employees, the HR managers have to give them some rewards. Pay is the key of managing the human resources of an organization as people works for getting paid by the employers. Some extra payments or some kinds of other facilities as the term of rewards encourage the employees for performing better in their workplaces (Banfield and Kay 2012). HR managers should maintain equality and a justified approach for providing the rewards to the employees. Organizational structure and management style of the managers for managing the employees Only the management skills are not enough to manage the employees of an organization in an open way. Organizational structure has a major influence on the style of management and the working strategy of the employees of an organization. The managers can choose one of the two basic management style; centralized management and decentralized management (Park and Shaw 2013). Selection of the management style depends on the organization structure of the organization. If the managers follow the centralized approach for managing the people of the organization then the employees follow the decisions taken by the central managers. It is best with the simple organizational structures in some small business organizations or product companies. In the decentralized management style, the managers coordinate with the output of the activities with the experts without interfacing with the contents of the works. In this case, the managers are extremely analytical and have the focus on the area of impr ovement of the process by discussing with the experts about the logistic and other working conditions. This management style is the best in the corporate sector with a high level of professional accuracy (Nyberg et al. 2014). It is important to consider the condition of the market and the whole industry while selecting a management style for an organization. Sometimes conflicts occur between the overall management style of the organization and the individual management skills of the managers. The managers should apply their skills which fit to the management style following by the organization (Neubert et al. 2014). Failure of the people management can occur in any circumstances if the management skill of the managers does not fit with the organizational structure. They have to identify their different management skills for taking right decision depending on the management style of the organization (Csaszar 2012). This will ensure the most effective way for managing the employees. In order to achieve a high level of success, an organization should have a good fit between the organizational structure and the management style. The organizations having the highest fit between these two factors have the quality of achieving maximum productivity through synchronized quality effort of their employees. This right fit gives the ability of developing a happy workforce. The employees respect the managers with good management skills. This refers to the style of the management, reward management etc. Conclusion and Recommendations: HRM is the systemic approach for controlling the network of all fundamental activities and members of an organization. The basic functions of the HRM should be performed with the high level of care by the HR department of an organization. These activities should ensure the choice of appropriate people for a job position, proper development of the people, effective performance management and motivating the people for better performances. The management style of the managers have to be properly fit with the organizational structure and management style for the effective management of the people who are working in the organization. Bibliography: Alfes, K., Shantz, A.D., Truss, C. and Soane, E.C., 2013. The link between perceived human resource management practices, engagement and employee behaviour: a moderated mediation model. The international journal of human resource management, 24(2), pp.330-351. Banfield, P. and Kay, R., 2012. Introduction to human resource management. Oxford University Press. Buller, P.F. and McEvoy, G.M., 2012. Strategy, human resource management and performance: Sharpening line of sight. Human resource management review, 22(1), pp.43-56. Campbell, B.A., Coff, R. and Kryscynski, D., 2012. Rethinking sustained competitive advantage from human capital. Academy of Management Review, 37(3), pp.376-395. Csaszar, F.A., 2012. Organizational structure as a determinant of performance: Evidence from mutual funds. Strategic Management Journal,33(6), pp.611-632. Dries, N., 2013. The psychology of talent management: A review and research agenda. Human Resource Management Review, 23(4), pp.272-285. Kehoe, R.R. and Wright, P.M., 2013. The impact of high-performance human resource practices on employees attitudes and behaviors. Journal of Management, 39(2), pp.366-391. Neubert, M.J., Hunter, E.M. and Tolentino, R., 2014, January. The Influence of Servant Leadership and Organizational Structure on Employee and Patient Outcomes. In Academy of Management Proceedings (Vol. 2014, No. 1, p. 17320). Academy of Management. Nyberg, A.J., Moliterno, T.P., Hale, D. and Lepak, D.P., 2014. Resource-based perspectives on unit-level human capital a review and integration. Journal of Management, 40(1), pp.316-346. Park, T.Y. and Shaw, J.D., 2013. Turnover rates and organizational performance: A meta-analysis. Journal of Applied Psychology, 98(2), p.268. Renwick, D.W., Redman, T. and Maguire, S., 2013. Green human resource management: a review and research agenda*. International Journal of Management Reviews, 15(1), pp.1-14. Vaiman, V., Scullion, H. and Collings, D., 2012. Talent management decision making. Management Decision, 50(5), pp.925-941.

Tuesday, December 3, 2019

The Body Shop Case free essay sample

The Body Shop Based on our projections for the years 2002-2004, the biggest driver that effects debt is the company’s operating expenses. Based on the history of the upward trend of operating expenses, our recommendation is that The Body Shop needs to concentrate on lowering the operating expenses, and keeping those expenses around 45% or lower in order to avoid borrowing money. Our 45% recommendation includes a safety net which will prevent having The Body Shop borrowing cash if sale do not continue to climb at a significant rate.Sales For sales from 2001 to 2002, we are projecting a 13% increase because we want to base the same revenue growth as the previous fiscal year. It will take some time for the company to do better like before in the earlier years in sales growth. This increase however, does show improvement for the company as revenue growth hit a downward turn to 8% in the late 1990’s. We will write a custom essay sample on The Body Shop Case or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page For sales from 2002 to 2003, we are projecting another 13% increase because again we want to base the same revenue growth as the previous two fiscal years.Keeping the sales increase at a steady rate would still mean growth for the company at a consistent rate still showing improvements for the company. For sales from 2003 to 2004, we are only projecting a 10% increase because of cutting down on operating expenses. For this year, we plan to close down some of the low revenue shops from the malls in America and from Britain’s shopping streets. Our idea for the future is to go back to our old brand image by not being in the mass-market line as much as in the previous years.We project that by closing some shops and cutting some of these operating expenses will also lower our sales growth by a small rate. We also project that more and more competition will be out there and selling the same kind of products at that time in the future. Cost of Goods Sold For cost of goods sold (COGS) for each of the following three years, we are projecting that COGS will be 38% of sales. The Body Shop had signed a five year contract with its supplier two years ago saying that the prices of inventory and supplies will remain the same as long as the business would stay with them.Therefore, the COGS will remain about the same for the next three years and therefore, so will the percentage of sales at 38%. The economy has recently been showing small signs that it will into a depression in the following years. If this was to occur our projection for costs will probably be inaccurate. Because of our contracted pricing we want to be consistent in projecting the COGS even though that it will truly be based on a percentage of sales. Operating Expenses BEING DONE BY ALEXANDRIAInterest Expense For interest expense for each of the following three years, we are projecting the same percentage of 6% of debt which is the current interest rate. Because of the small signs that the economy is showing that it might go bad, we never know how it will affect interest rates in the future. So we will be consistent in using the current interest rate which is 6%. By using this rate, it will kind of be an average of the rates if interest rates go up and down within the next years.We do not expect however, for interest rates to go tremendously high or low within the next three years so keeping the rate at 6% would be the best projection at this point. Tax For tax expense for each of the following three years, we are projecting the same percentage of 30% of profit before tax which is the going corporate tax rate in Britain. Because of the small signs that the economy is showing that it might go bad, we never know how it will affect tax rates in the future. So we will be consistent in using the going tax rate in Britain which is 30%. By using this rate, it will kind of be an average of the rates if tax rates go up and down within the next years. We do not expect however, for tax rates to go tremendously high or low within the next three years so keeping the rate at 30% of profit before tax would be the best projection at this point. Dividends For dividends expense for each of the following three years, we are projecting the same amount of GBP 10. 9 million. This amount was also used for dividends in the previous three years.Because this amount was correct in projections used for the previous three years, we will again use it for the next three years. This decision is based on past accurateness and the consistency of the company. Current Assets For current assets for each of the following three years, we are projecting the same percentage of 32% of sales. Assets that are constantly flowing in and out of a organization in the normal course of its business as cash converted into goods and then back into cash show small growth if any, in periods of time.The assets that are expected to last or be in use for less than one year will also show the small growth if any due their usage life expectancy. Because of these facts of our current assets, we will continue to use the projected 32% of sales as in previous years. Because this projection served correctly in previous years, we will again use it for the next three years. This decision is based on past accurateness and the consistency of the company. Current Liabilities