Air pollution control residues

Air pollution control residues INTRODUCTION Description of Overall Problem Air Pollution Control (APC) residues are the solid output of the flue gas treatment equipment installed on incinerators (this report refers specifically to APC Residues from incinerators handling Municipal Solid Waste MSW). They comprise the fly ash from incineration (middle and fine grades) together with the reagents (mainly lime and activated carbon) used in the flue gas treatment. Thus, they contain: Volatile contaminants from the original waste (inc chlorides, metals), Compounds created in the incineration process (inc dioxins), Further materials from the flue-gas treatment process (sulphates, together with high alkalinity). Therefore they are classified as hazardous waste. Approximately 170,000t/y (Technology Strategy Board 2009) of such residues are produced in the UK 3-4% of the total waste mass incinerated (Environment Agency, 2002). This tonnage is growing as more waste is incinerated to generate electricity and heat, and to reduce landfill. While increased energy recovery and reduced landfill are worthwhile in themselves, achieving them has created the problem of the hazardous APC residues. In the UK the prevalent destination for these residues has been landfill, but this option is under threat from tightening landfill Waste Acceptance Criteria, and rising landfill taxes, so new solutions are required. There are various treatment/recovery options available for APC residues. However these raise other concerns, primarily: Financial and energy cost of treatment Generation of further effluent Environmental impact of the treated waste Quality control of the recovered materials. Objectives and Scope The overall goal is to identify cost-effective management options for APC residues, within Waste Acceptance Criteria. The ultimate objectives of implementing such options are shown in Requirements (Appendix 1). For this study, the specific the objectives are: Briefly analyse the shortcomings of the existing methods of treatment and disposal of APC residue in landfills, along with the barriers in the UK for re-use of APC residues in various industries, such as cement aggregate, asphalt and ceramics. Propose energy- and cost-effective methods for the treatment of APC residue which reduce the leachability and amount of heavy metal/dioxins present. Also suggest a supplier of technology for each treatment method proposed. Compare the cost per tonne for each option, including treatment and disposal costs (including current and future landfill taxes), based on the hazardous classification of any remaining waste. Suggest potential re-use opportunities for materials recovered from the treatment process, indicating potential markets and revenues. The scope is focused on APC residues from municipal waste incineration. It is assumed that current incineration technology and operating conditions apply, with waste of current composition, resulting in residues of current composition. The objectives have been pursued in the context of current UK and EU regulation. This is explained in terms of the waste management hierarchy in table 1. Notes of Figure 1: Further processing leading to recovery may be in or outside the system boundary depending on whether the process is likely to be dedicated to this application. In either case the resulting wastestreams are inside the system boundary Landfill operations are outside the system boundary, but the long term leaching behaviour of all landfill waste will be considered, even if it meets WAC. Report structure This report has been structured to give an overall review of the management options for the Air Pollution Control residue, intended to provide a details of the findings related with work aiming to give recommendations on its treatment. Chapter 1. Background and scope. Chapter 2. Introduction to the residues, overview of major management strategies, legislative aspects, and environmental issues Chapter 3. Details on the residue treatment techniques, operation principles, and development status Chapter 4. Appraisal on the recovery and utilization techniques, operation principles, and development status. Chapter 5. Overview of status for available solutions, documentation level, assessment approach for environmental impacts, outline of important aspects for consideration, qualitative and quantitative comparison of each treatment processes. Chapter 6. Recommendations System Engineering Management Plan (SEMP) is listed in Appendix 2. This is an outline of system requirements and mechanisms for verifying whether the requirements are met. It will provide an overview to integrate different technical elements of the project. The plan will also describe the activities, processes and tools used to ensure an achievement of the project outcomes to the client and other stakeholders. Press Release is placed in Appendix 3 and this would form a basis of a publicity campaign for the project. MANAGEMENT AND REGULATORY FRAMEWORK FOR APC RESIDUE APC residues generation and characteristics APC residues come from the cleaning process of the gaseous emissions, which are produced during the incineration. Dry and semi-dry scrubber systems are used in the cleaning process and involve the injection of an alkaline material to remove acid gases, particulates and flue gas condensation (Sabbas et al. 2003). Finally, fabric filters in baghouses are used, where the fine particulates, i.e. the APC residues are focalized and removed from the gaseous emissions (Sabbas et al. 2003). It is estimated that APC residues represent 2-5% of the original waste on a wet basis and their production in the UK is approximately 128,000 tonnes per annum (Amutha Rani et al., 2008). In general, APC residues from municipal solid waste incineration (MSWI) consist of fly ash, carbon and lime and contain dioxins and furans (Amutha Rani et al., 2008). They are highly alkaline materials (pH 12.0-12.6) and they comprise significant concentration of heavy metals, salts and micro-pollutants (Sabbas et al. 2003 ). Depending on the initial waste composition, the incinerator and the air pollution control system, their composition may vary significantly (Amutha Rani et al., 2008). The typical range of APC residues composition is shown in table 2. The APC residues are characterized as hazardous wastes (190107*, according to the EWC) due to their chemical content and their impact on the environment, primarily by leaching. Regulatory Framework Introduction Regulations and legislation on waste management in the UK have evolved considerably over the years as a result of identification of new pollutants, public health and environmental concerns, economics and technological advancement (Pocklington, 1997 and McDougall et al, 2001). This assertion suggests that legislation and regulations play a major role in ensuring sustainable waste management. In addition, the establishment of legislation on waste management shows the radically changing perception of humans and communities towards the environmental impact of human activities (Pocklington, 1997). Today, regulations and legislation provide a framework for efficient handling of hazardous wastes such as APC residue. Amutha Rani et al (2008) observed that sustainable management of APC residues depend on the implementation of UK and EU waste management legislation. The Existing regulatory and legislative framework for managing APC residues in the UK About 80% of the environmental legislation in the UK have their origins in the European Commission laws (Pocklington, 1997). The existing legislative and regulatory framework for APC waste management in the UK and EU include: Waste Incineration Directive Integrated Pollution Control Directive Landfill Directive and ensuing waste acceptance criteria/procedure EA guidance on the classification of hazardous waste Water Framework Directive However, the discussion on the regulatory and legislative framework for this project focuses mainly on the UK Landfill directive and EA guidance on classification of hazardous wastes. These subjects are pertinent within the boundary of this project more so as Landfill disposal is common in the UK. Also IPPC directive is discussed briefly to highlight the roles public participation and deployment of best available techniques in meeting our objectives. The key objectives of these legislation and regulation are to: Reduce the amount of APC residue generated and improving the quality of exhaust gas (McDougall et al, 2001) Reduce the amount of APC going to Landfill (EA Guidance on landfill, 2006) Prevent environmental impact (ESA 2004) Reduce the risk of human harm (US National Research Council 2000, ESA 2004) This diagram illustrates the relationships between the established regulatory framework and stages in the APC management process. There is no specific legislation covering recovery or reclassification of APC residue in the UK (ESA 2004). Quina et al (2008) also points out that legislation for recycling APC has not yet been established in the UK. The Integrated Pollution Control Directive: Directive 2008/1/EC concerning integrated pollution prevention and control This Directive aims at establishing means to prevent or reduce emissions into air, water and land (IPPC, 2008). Hence this directive is crucial as it suggests various methods of incineration and treatment that could reduce the impact of APC residues on the environment during incineration, treatment or landfill. The IPPC Directive is based on four principles namely: Best Available Technique (BAT) Integrated waste management Flexibility Public participation The BAT refers to the most effective methods of operation that would reduce environmental impact and enhance results such as making residues from incineration less hazardous. In the BAT, optimizing resources and harnessing or saving energy are prioritized (Gargulas N. and Mentzis A, 2007). Also, the BAT is flexible and no terms are imposed since it recognizes that different conditions apply in different cases. The Best Available Techniques Reference (BREF) is a reference document on technical input needed to determine the BAT to be adopted. This BREF contains technical information on available means of treating APC residues such as sintering, vitrification, stabilization and solidification. This project has considered the BATs to APC treatment and these methods are discussed in chapter 3. However, there are no BATs available for landfills. Notwithstanding, Landfill operators and APC treatment plants require permits issued by the Environment Agency with public support to ensure that t here are no health or environmental impacts as a result of their activities (Macleod C. et al 2006 and IPPC 2008). The role of the public is crucial in this directive. Article 15 of the Directive, gives the public full privileges to participate in decision making processes leading to the issuance of permits for installation of plants, and for carrying out technical and administrative changes. This aspect is very important especially in the proper project planning and execution (see SEMP). Therefore the installations of APC treatment facilities and the method involved are tailored to meet public requirements as well as legislative requirements. All hazards inherent in operating APC treatment facilities shall be made known to the public in accordance to this directive. Also the outcome of compliance tests on treatment facilities with regard to environmental impact shall be made public (IPPC 2008). Thus, it can be argued that since the public are key stakeholders in this project, good public perception is needed in accordance with the IPPC directive to ensure sustainable management of APC residues. Environment Agency guidance on classification of hazardous waste The essence of this guidance is to distinguish different kinds of wastes based on their physical and chemical properties which include their toxicity or hazardous nature. The Hazardous Waste Directive (HWD), council directive 91/689/EC and the Revised European Waste Catalogue (EWC) form the regulatory framework for this guidance. The HWD aims at defining hazardous wastes to ensure the correct management and regulation of such waste (EA Hazardous Waste 2008, pg 5). This directive identifies 14 hazardous properties of wastes, thus hazardous wastes are classified H1 H14 according to their hazardous properties (EA, Hazardous waste 2008). The EWC code is derived from the industry and process producing the waste, and the type of waste (EA hazardous waste 2008). APC residues are categorized as hazardous wastes with absolute entry (Rani et al 2008 and ESA 2004). Under the European Waste Catalogue (EWC), APC residues fall under the category of wastes from incinerators (waste management facilities) that have a generic code 19. The specific code for solid wastes generated from gas treatment such as APC residues is 19 01 07. Wastes resulting from the treatment of the APC residues such as the partially stabilized APC residue, the vitrified material etc are also categorized as hazardous with absolute entry (EA hazardous waste 2008). However, when tests confirm that the constituents of treated waste have become less or non hazardous, they can be reclassified as hazardous wastes with mirror entry or non-hazardous as the case may be(EA Hazardous waste 2008). Solidified and partly stabilized wastes are coded 19 03 06 and 19 06 04 respectively with absolute entries, while vitrified wastes from flue gas treatment are assigned the code 19 04 02. The Landfill Directive 1999/31/EC of 26 April 1999 on the landfill of waste The primary objectives of the landfill directive are: To reduce waste going to landfill the prevent or minimize environmental impact as a result of waste disposal Stringent measures and standards have been set to reduce the burden and reliance on landfill (EA guidance on landfill, 2006). Landfills are classified into three categories: non-hazardous, inert and hazardous landfills (Landfill (England and Wales) Regulations, 2002) For APC residues, a key requirement in the Directive prior to landfill is to perform tests to determine its long term and short term leaching behaviour and to carry out treatment to reduce its toxicity (EA guidance on landfill, 2006). This project suggests that the need for treatment of APC residues augments the case for exploring potentials for recovery or reclassification of the residues. Article 6 c (iii) of the Directive reflects our aim to make APC residues at least stable non-reactive hazardous wastes (SNRHW) or completely non-hazardous through efficient treatment techniques such as vitrification, washing, stabilization and plasma technology. SNRHW are known to have low leaching potentials (EA guidance on landfill, 2006). Treated APC residues with leaching behaviour equivalent to those of non-hazardous waste can be disposed at designated non-hazardous landfill subject to meeting the relevant waste acceptance criteria (EA guidance on landfill, 2006 and Landfill (England and Wales) Regulation, 2002). APC residues must meet the waste acceptance criteria (WAC) for a designated landfill after treatment. Schedule 1 of the Landfill (England and Wales) (Amendment) Regulation 2004, stipulates the procedure and criteria for disposing or accepting waste at landfills. Waste Acceptance Criteria and Procedure The WAC is elaborately designed to deal with the technical requirement of wastes such as APC residues designated for landfills in the UK (England and Wales). It also aims at controlling the disposal of wastes into landfill which is a common practice in the UK. Technically, the WAC ensures that the numerical leaching characteristics of APC residue are determined prior to disposal at landfill (EA Guidance on Landfill 2006). Thus, after their mandatory treatment, APC residues must meet the relevant waste acceptance criteria before they are accepted into landfill. The leaching characteristics include: the elements and compounds in APC residue and their leaching properties (in mg/kg or L/S) and the hazardous nature of the APC residue (EA Guidance on Landfill, 2006). The Environment agency is responsible towards ensuring that the criteria for particular landfills are met. Preceding the WAC is the Waste acceptance procedure. The Waste acceptance procedure for APC requires basic characterization, compliance testing and on-site verification (EA Guidance on Landfill 2006). The basic characterization is done to determine the physical and chemical characteristics of the waste (EA Guidance on Landfill 2006). Incineration plants are responsible for carrying out the basic characterization of the APC residues since they produce the APC while the landfill operator ensures that compliance testing and on-site verification are done (EA Guidance 2006). Approved tests are defined in schedule1 part 2 of the landfill regulation 2004 and they include tests for determining treated APC composition and leaching behaviour. The compliance tests are carried out to verify if leaching limit levels predicted in the basic characterization are credible. Besides exploring opportunities for reuse of APC residues and recovery of valuable materials from the residues, this project also aims to treat APC residues to meet at least the waste acceptance criteria for SNRHW to enable disposal at a non-hazardous landfill. Amendment 14 of the Landfill (England and Wales) regulation 2004 states the criteria for disposing SNRHW in the non-hazardous landfill. Discussions There is no specific legislation on the reuse of wastes such as the APC residues in the UK. Notwithstanding, the UK without incineration network (www.ukwin.org.uk) tagged the use of fly ash and APC residues for construction works as irresponsible. Thus it can be suggested that re-use is implied in this clause as well. However, if it is well proven that APC residues can be managed sustainably without any long or short term environmental repercussions, it will pave way for debates to strengthen the existing regulatory frame and also re-focus the views of environmental activists toward the prospects in the residues. ESA report (2004) argues the provision of regulatory certainty by the government is necessary in enhancing investment towards sustainable management of APC residues. The report also suggests that investments will focus on reliable APC treatment technologies. There are several scientific developments for managing APC residues pioneered by waste management companies such as Techtronic in the UK. Environmental problems and management strategies Most of the APC residues (around 88%) (Environmental Agency, 2002) produced in the UK, are disposed of into landfills. During their disposal or any kind of utilization or handling, a number of environmental impacts can be caused. Dust and Gas emissions Dust emissions are represented as a potential risk, due to the size of the APC residues particles (0.001-1 mm) (Sabbas et al., 2003). Despite the easily dispersion of these fine particles, a survey by the Environmental Agency at a number of landfill sites in the UK testifies that their concentrations are within the recommended air quality objectives (Environmental Agency, 2002). Gas production is another potential environmental impact related to the disposal of APC residues. Gas is produced by metallic aluminum hydration (Sabbas et al., 2003) and because of that, some explosions have been reported (Sabbas et al., 2003). However, the production of gas is significantly lower compared to the production of the municipal solid waste landfills, due to their low biodegradable content of the APC residues. Leaching production The major environmental impact is the leaching production of APC residues The leaching behaviour of the elements present in APC residues is the main source of environmental concern. Leachates can cause pollution of soil, groundwater and surface water bodies. The leaching behavior of the APC residues is very complex and depends on a lot of parameters. The pH and the liquid to solid (L/S) ratio of the residues that will occur in the landfill site are important factors which affect determine their leaching behaviorbehaviour as well as the availability of the elements which are contained in the APC residues. The pH depends on the characteristics of the leaching fluid and the waste, i.e. APC residues, and is the key factor of many elements leachability. Leaching of most major elements (e.g. Al, Ca, S, Mg) and heavy metals (e.g. Cd, Pb, Zn) are strongly pH-dependent (Astrup et al., 2006). This dependency of the pH causes a significant difficulty on the prediction of the leaching behaviorbehaviour. Generally, APC residues carry on their pH in alkaline values for a long time (many thousands of years) (Astrup et al., 2006). However, their pH decreases as the time passes and the APC residues are washed by the infiltrating water (the neutralize capacity decreases) (Astrup et al., 2006). Thus, the prediction of the landfills pH and thereby the leaching behaviorbehaviour of the residues in over a long term period is complex. The L/S ratio represents the amount of the leachate that comes in contact with a given amount of APC residues (Sabbas et al. 2003 pp what page?) and depends on the characteristics of the APC residues and the climatic conditions, the hydrology and the hydrogeology of the area (Sabbas et al. 2003). Usually, as the time of disposal passes the value of the L/S ratio becomes higher for a particular application site. Due to this contact the properties of the waste as well as the leaching behaviorbehaviour of the waste change. Thus, the value of this ratio is a very important parameter for the leachate content. The availability for leaching is a parameter, which characterizes the particular waste and represents a fraction of the total content of contaminants in the waste itself (Sabbas et al. 2003). The typical values of the availability for the APC residues are shown in table 2 and they can provide a theoretical estimation of the maximum release of a contaminant in a period of 1000 to 10000 years (Sabbas et al. 2003). The prediction of the leaching behaviour and the evaluation of the environmental impact of APC residues are based on leaching tests. Leaching values for the APC residues arising from leaching test are summarized in table 4. The first leachate from APC residues is usually characterized from soluble salts (e.g. chlorides, hydroxides of calcium, sodium and potassium) and trace element such as Pb and Mo (Sabbas et al., 2003). Contrary to the high solubility of this elements, the solubility of toxic organic compounds is believed to be not high due to their hydrophobic nature and their low concentration in APC residues (from properly operated MSWI plants) (Sabbas et al., 2003). Long term leachate concentrations are usually lower than the initial or they may remain atto the same level. The only exceptions are the elements Al and Zn, which concentrations in the leachate are increase d inover a long term period (Astrup et al., 2006). As it is explained above the leaching behaviour of the APC residues depends on the environmental conditions and changes during the time of the disposal. Thus, an analytical prediction of the long term leaching behaviour is very difficult and it should be based on a combination of information on leaching principles, leaching tests, field measurements, simulation of mineral changes and speciation (Sabbas et al., 2003 page number pls). Due to the complexity of the long term leaching behaviour, the data available in literature are limited. Management of APC residues In the UK the disposal of any waste to landfill is regulated (see regulations section). Generally, the landfills are classified as suitable for hazardous, non-hazardous or inter wastes and, for each of these types of landfill, particular leaching limit values (Waste acceptance criteria, WAC) are defined and should be achieved for any waste are to be landfilled. Table 5 shows the leaching limit values (WAC) for the three types of landfill sites and if they are compared with the values in table 4, it becomes obvious that APC residues cannot be landfilled without a prior treatment. And non-hazardous waste deposited in the same cell. Either TOC or LOI must be used for hazardous wastes. UK PAH limit values are under development. Following the recent consultation exercise the UK Govt may review the limit values in tow years time (2006). If an inert waste does not meet the SO4 at L/S 10 limit, alternative limit values of 1500 mg/l SO4 at C2 (initial eluate from the percolation test) prEN 14,405 and 6000 mg/kg SO4 at L/S10 (either from percolation test or bach test BS EN 12457-3), can be used to demonstrate compliance with the acceptance criteria for inert wastes. The values for TDS can be used instead of the values for Cl and SO4. Or DOC at pH 7.5-8.0 and L/S 10 can be determined on pr EN 14429 (pH dependent test) eluates. Disposal to landfill (Amutha Rani et al., 2008) APC residues are mixed with wastewater to form a solidified product. During this treatment the residues react with the CO2 from the atmosphere reducing the pH to values between 8 and 9. This mixing also eliminates the dispersion of the APC residues particles. After this treatment, the APC residues reach the WAC and they are landfilled into monofill cells at a hazardous waste landfill. This process is used by a treatment plant in GloucesstershireGloucestershire, from which most of the APC residues treated by this method in the UK are coming. Storage in salt mines In this disposal method the APC residues are loaded in sealed capsules and pitted 170m below the surface (Amutha Rani et al., 2008). The disposal in salt mines can take place for a long term. They are characterized as well isolated, very dry, with stable atmosphere and natural gas-impermeable salt layers (Clement, 2000). Salt mine for this purpose is located in Cheshire, England, where a major percentage of the APC residues, produced in the UK, are stored (Amutha Rani et al., 2008). Use in waste acid treatment (Amutha Rani et al., 2008) Due to the mixing of waste acid (usually HCl) and APC residues, the lime content of the APC residues is convertedsed into less hazardous components (CaCl2) and the concentrations of Zn and Pb are reduced. Furthermore, the pH is at high levels, preventing the salts release. Thus, the final mixture from this process is non-hazardous and it is described as sludge from a physico/chemical treatment; it is classified as EWC code 190206 and can be disposed of in non-hazardous landfills. TREATMENT TECHNIQUES Ash Washing Process Description: The objective of Ash washing process is to extract a number of minerals from the APC residue obtained after Municipal Solid Waste incineration and thereby diminish the leachability of various compounds remaining in the residue. The process also aims to improve the quality of the residue obtained for further re-use applications or to reduce the overall content of waste going to the landfill. According to Quina et al (2001), ash washing, acid leaching, electro-chemical process and thermal treatment are some of the most widely used methods for extracting metal values from the APC residues. The separation techniques studied in this section are ash washing with MgSO4, bioleaching using Asphergillus niger fungi and leaching using extracting agents. Each process has different prerequisites, operation time and cost, objectives and risks associated with them. Ash Washing With MgSO4: Chimenos et al (2005) The process aims to apply the optimum parameters for washing APC residue by utilising minimum energy and water. This process uses multi-stage washing process to diminish the leaching of chloride and sulphate salts present in APC residue and thereby ensuring that the amount of harmful substance present in wastewater is reduced. The wastewater produced is recycled and re-used in the process using employing a rapid spray evaporation technique which runs on the waste heat produced from pumps, turbines and incineration furnace. Figure 3a showsrepresent the overall process diagram of operation. The research conducted by Zhang et al (2008) shows that the leachability of the heavy metals and chlorides present in APC residue depends on its pH level. The pH of the solution, when MgSO4 is added during the washing process, may be controlled by the formation of gypsum as shown in Eq(1). Ca(OH)2 + MgSO4 CaSO4 + Mg(OH)2..(1) Bioleaching Q.Wang et al (2009) This process is considered to be a biohydrometallurgical approach to extract heavy metals from APC residue. It is considered to be a green technology because of it makes use of the natural ability of microorganisms to break down solid compounds into soluble and extractable form by enzymatic oxidation or reduction. The process uses the acids secreted by Aspergillus niger fungi such as oxalic acid, citric acid and gluconic acids to extract the heavy metals present. Water-washing was is used as a pre-treatment before the bioleaching process to reduce the bio-leaching period from 30 to 20 days and to extract the maximum amount of chloride and sulphate salts. Figure 4 shows an overall process diagram for the bioleaching process. Bioleaching is a low cost and low energy consumption approach. Leaching Using Extracting Agents Fedje et al (2010) This process uses leaching agents other than water for extracting heavy metals like Zn and Pb. The efficiency of the extraction agent depends on heavy metals of interest, the concentration of the extracting solution, the pH and the liquid/Solid ratio used. The goal of the process is obtain a solution in which the concentrations are high enough to enable further separation or recovery. The leaching media used for this process are 3M HNO3 L/S = 5 0.1 M EDTA with pH adjustment L/S = 5 3M NH4NO3 L/S = 5 The choice of these leaching media was based on their ability to form a complex with metal ions. Table 6 compares the efficiency of the aforementioned leaching agent in extracting the heavy metals from APC residue. Figure 5 represents the overall process diagram. The most widespread leaching method used for APC residues is acidic leaching using strong mineral acids such as HCl and H2SO4. However, due to the high alkalinity of APC residues, large amounts of acids are needed which results in trouble with storage and handling. Moreover, the reaction of APC resid

The Violence Runner

Throughout the history, there have been leaders of good and evil, moral and immoral, peaceful and violent alike. Sometimes, when the evil takes power and misuses it, the staggering impact they entail in the society can be appalling and outrageous. In Khaled Hosseini’s The Kite Runner, Assef is exemplary of an evil leader who misuses his power and stands in the frontlines of crippling Afghanistan and its people into a pitch-black mist of chaos. First of all, Hosseini places Assef under the perfect setting in which the author bestows Assef the opportunity to develop his power as an antagonist in the novel. In the nineteenth century, Hazaras fails to rise against the Pashtuns in Afghanistan, and subsequently, discrimination against the Hazaras becomes prevalent in the society. In this type of environment, Assef naturally gains superiority over the Hazaras as a Pashtun and forms discriminative views and ethnic hatred towards them. It is even understandable for Assef to claim Adolf Hitler, the infamous dictator who relentlessly exterminated millions of Jews and other ethnic groups, to be a great leader, â€Å"a man with vision. (Hosseini, page 40) This is because to Assef, Hitler is his role model; Assef believes that Hazaras should be exterminated from the face of the earth, as he is determined to ask Daoud Khan, the newly president, â€Å"to rid Afghanistan of all the dirty, Kaseef Hazaras. † (Hosseini, page 40) This way, Assef naturally develops his relentlessness and sadism that he fully makes usage out of. His violent mindset against the Hazaras leads him to later join the Taliban, in which he gains the position to freely kill Hazaras without punishment, and relentlessly ties up Afghanistan in a bundle of Taliban laws. As we can see, Assef uses his superiority over the Hazaras that he gains from the society that he lives in, and manipulates it fully to dominate over the ethnic group. To control and frighten them he would often times use violence as his tool. Assef rules the streets of Wazir Akbar Khan section of Kabul with his notorious savagery and relentless violence. In the streets of the Wazir Akbar Khan, Assef’s â€Å"word is law†, and if the law is broken, then his stainless-steel brass knuckles are used accordingly as a punishment. Hosseini, pag3 38) Here, Hosseini uses stainless-steel brass knuckles as a significant motif throughout the novel, and also a symbol of violence and dominating power. Whenever we see Assef performing violence on somebody, we can observe emergence of his brass knuckles. When Hassan defends Amir against Assef with his slingshot, Assef tells Hassan and Amir, â€Å"this doesn’t end today, believe me. † (Hosseini, page 42) This suggests that Assef is a relentless, merciless and vengeful figure, foreshadowing his later revenge against Hassan and Amir. The brass knuckles appear again towards the end of the novel, when Assef beats Amir miserably with his brass knuckles â€Å"flashing in the afternoon light,† and thus fulfilling his warning and revenge that he had in his childhood. (Hosseini, page 288) These brass knuckles clearly represent physical domination on those who do not have such power; these multiple scenes of the recurring emergence of the brass knuckles suggest that violence is his power, his way to rule. Despite Assef’s unbearable deeds of violence, he holds one power that not everyone has: the power to change one’s life completely. Rape is a significant motif that is used throughout the novel by Assef. The reason why this motif is so crucial is that through rape, Assef destroys one’s integrity, emotional stability and dignity, and fully dominates them both physically and emotionally. Two significant cases would be Hassan’s rape and the other, Sohrab’s rape. By raping Hassan, Assef destroys two individuals: Hassan, who faces emotional trauma and breakdown afterwards, and Amir. Assef raping Hassan is the source of Amir feeling guilty and in remorse of not standing up for Hassan, and eventually leads him to make Hassan leave his family and ends up feeling guilty in his entire life, until he finds Sohrab alive and to redeem himself, plunges himself in the Taliban world to save Sohrab. Clearly, Assef held the key to change both lives. On the other hand, Sohrab’s life is changed dramatically through rape. As a result, Sohrab loses speech ability and feels extremely guilty, as he claims himself to be â€Å"so dirty and full of sin. † (Hosseini, page 319). These two â€Å"lambs†, Hassan and Sohrab, are sacrificed as a result of Assef’s misuse of power. Assef is clearly a violent man who holds the power in The Kite Runner. Assef makes full use of the power that he naturally gains in the society that he lives in, fully develops it and holds the key to change the society dramatically. He is the violence runner, to whom violence is always the solution to problems.

Appearance Versus Reality Of September s Identity

About my art: This art illustrates the theme of appearance versus reality of April’s identity. I drew more realistic image of her inner emotion which is hidden behind her image she portrays to others. For example, she hides to her peers about her Native identity as she is ashamed of her heritage. Further, she lies to her sister, Cheryl about their parents as she wants to only leave her sister with happy memories of them. It shows that although she tries to keep it together, inside she is suffering as she, herself, is too young to go through this hardship of her foster mom, bullying at school, and looking out for her sister. Her sewed up lip illustrates how her words are not believed by others although the rumour is not true and how she cannot speak up about her mistreatment and abuse by her foster mom to others. This also restrict her from revealing her true emotion as she has no one to let out her feelings and problems she is facing. Her outward appearance is shown with light er skin tone as April wants to hide that she is Metis by lying to her peers about her true identity. Text to Self: I can relate to the feeling of being hurt and lonely when I first came to Canada. As I knew little English I had a hard time making friends. I remember being laughed at made fun of because of my name, â€Å"Hojeong† and would call me â€Å"Hoe† and makes jokes. On the other occasion, when I was eating Korean food, students around me plugged their nose and drag their tables away from my desk. LikeShow MoreRelatedDeath and Women in Sadegh Hedayat Blind Owl by Nasim Basiri1764 Words   |  8 PagesDeath and Women in Sadegh Hedayat’s â€Å" The Blind Owl† Nasim Basiri INTRODUCTION Sadeq Hedayat s The Blind Owl is one of the most important literary works in Persian language. The original Persian text of  The Blind Owl,  marked not for sale in Iran, appeared as a mimeographed publication in India in 1937. It was assumed at the time that Hedayat feared the repressive rule of Reza Shah; he feared especially that with the publication of this work he might have violated the established normsRead MoreWord of Mouth10606 Words   |  43 PagesMichael Trusov, Randolph E. Bucklin, Koen Pauwels Effects of Word-of-Mouth Versus Traditional Marketing: Findings from an Internet Social Networking Site The authors study the effect of word-of-mouth (WOM) marketing on member growth at an Internet social networking site and compare it with traditional marketing vehicles. Because social network sites record the electronic invitations from existing members, outbound WOM can be precisely tracked. Along with traditional marketing, WOM can thenRead MoreA Review and a Conceptual Framework of Prestige-Seeking Consumer Behavior9366 Words   |  38 Pages(perceived unique value). 3. The role-playing aspects and the social value of prestige brands can be instrumental in the decision to buy (perceived social value). 4. For a brand which satisfies an emotional desire such as a prestige brand, a product s subjective intangible benefits such as aesthetic appeal is clearly determining the brand selection (perceived hedonic value). 5. Prestige is derived partly from the technical superiority and the extreme care that takes place during the production processRead MoreLaw Enforcement in the 21st Century15936 Words   |  64 Pages © 2008 by Pearson Education, Inc. st Chapter Out line INTRODUCTION The Themes of the Book The Police Function: Social Control and the Use of Force Policing Within the Rule of Law: The Challenges of Discretion The Delicate Balance: Crime Control versus Due Process The Levels of Law Enforcement Municipal Agencies County Agencies State Agencies Federal Agencies Department of Justice Department of Homeland Security Department of the Treasury U.S. Postal Service Tribal Agencies Chapter Objectives ââ€" Read MoreUnethical Behaviour12228 Words   |  49 Pagesâ€Å"mores,† referring to character, custom, or habit (Rhode, 2006, pp. 4-5). Therefore, these interchangeable terms refer to the character or disposition of beliefs, values, and behaviors that shape perceptions of what is right and wrong based upon one‟s personal, social, cultural, and religious values and the standards by which behavior is deemed acceptable or unacceptable regarding responsibilities, rules, codes of conduct, and/or laws (c.f., Kanungo Mendonca, 1996, p. 33; Johnson, 2005, p. 6). EthicalRead MoreSports17369 Words   |  70 Pagesany sportscasters personally? Who are your favorites? Who are your least favorite(s)? Think about why, and share your thoughts. Exercise 1.2: Globalization of Sports (book review) From the bibliography that follows, choose a book and critique it, including the following information: 1. The book: Full name of the title, author(s) name, when and where published and by whom, number of pages and illustrations. 2. Author(s): Who she or he is—profession, background, experience, and other publications. 3Read MoreSports17363 Words   |  70 Pagesany sportscasters personally? Who are your favorites? Who are your least favorite(s)? Think about why, and share your thoughts. Exercise 1.2: Globalization of Sports (book review) From the bibliography that follows, choose a book and critique it, including the following information: 1. The book: Full name of the title, author(s) name, when and where published and by whom, number of pages and illustrations. 2. Author(s): Who she or he is—profession, background, experience, and other publications. 3Read MoreCorporate Communications - the Case of the Walt Disney Company13529 Words   |  55 Pages......... 20 2.2 Accountability of Corporate Communications in Disney ................................................. 21 2.3 Stakeholder Management Salience......................................... ..................................... 23 2.4 Identity and Image – A Crisis in the making? ................................................................... 26 2.5 Disney – A typical example of corporate communication? ............................................. 28 Chapter 3 How Disney Manages Crises:Read MoreHistory of Pakistan18783 Words   |  76 Pagesconcerned people. Ideology of Pakistan The ideology of Pakistan took shape through an evolutionary process. Historical experience provided the base; Allama Iqbal gave it a philosophical explanation; Quaid-i-Azam translated it into a political reality; and the Constituent Assembly of Pakistan, by passing Objectives Resolution in March 1949, gave it legal sanction. It was due to the realization of the Muslims of South Asia that they are different from the Hindus that they demanded separate electoratesRead MoreCsr in British Petroleum and Exxon Mobil10051 Words   |  41 Pagesrefiners, pipeline companies, equipment makers, oil field service providers, and gas station operators - which have all enjoyed new profits. Leading the charge are the world s largest integrated oil companies: Exxon Mobil, BP, and Royal Dutch/Shell (Yahoo Finance, Industry Profile). British Petroleum (BP) is of one of the world s largest energy companies, providing its customers with fuel for transportation, energy for heat and light, retail services and petrochemical products for everyday items. Incorporated

The Effects Of Cyberbullying On Children And Teens

Somini Sengupta of New York Times states that cyberbullying is the use of computers, cell phones, social-networking sites as well as any other technology to threaten or humiliate another human being. It is a growing issue around the entire world that is causing many children and teens to experience depression, low self-esteem, and in some extreme cases suicide. Since cyberbullying is becoming more of an issue, some schools around the world have been enforcing rules to stop cyberbullying. 88% teens who use social media have seen someone be disrespectful to another individual. â€Å"It is no secret that teens are now spending more time than ever on social networking sites and due to this increase many are using it to bully their peers†. According to Sherri Gordon who wrote the article â€Å"Reasons Why Kids Cyberbully Others† here are some reasons why. Some reasons that children cyberbully are they are motivated by revenge. Some kids who have unfortunately been victims of any form of bullying want to get revenge so that others can feel the pain that they have or had been going through. Children who think like that are referred to â€Å"bully-victims†. By them cyberbullying others, they feel better about themselves in a way that they are no longer in pain but causing the pain. Most of the time these kids will go after their bully who harmed them, other times they will target someone who is more vulnerable than them. They deserve it, three words that can harm a child indefinitely.Show MoreRelatedCyberbullying Prevention And The Prevention1031 Words   |  5 Pagesprevention and responding to Cyberbullying is a way to stay away from all the dangers. Parents, schools and anyone can help stop children from cyberbullying and help them if they are getting cyberbullied. Anyone can help the prevention of cyber bullying, help others respond to it, and warn people about how dangerous it can become. Cyberbullying prevention can start with just anyone, from parents to other teens across the whole U.S. Parents can talk to their children while they are growing up aboutRead MoreThe Problem of Cyber Bullying1323 Words   |  6 Pagestargeted by another teenager using the internet, other technologies, or mobile phones† (â€Å"what is cyberbullying?†). Cyberbullying can range from one extreme to another. Some teens think death is the answer, others ignore the cyberbullying and create groups to prevent it for happening to others. In addition to cyberbullying causing different reactions in teenagers, there are also many different ways the teen them self, their parent, and a witness of the cyber bullying can prevent it. Lastly cyber bullyingRead MoreBullying And Its Effects On Society1709 Words   |  7 Pagesneeds to understand that bullying is not something that happens just on the playground anymore where the bully stole your lunch money. Bullying has evolved just like everything else in the world. It has taken over the social network that today’s teens have seemingly become obsessed with. Social media websites such as Twitter, Facebook and Instagram allow users to insult, bully and threaten other users without any fear of punishment. Along with the social network, bullying has taken over majorityRead MoreCyber Bullying And Social Media1110 Words   |  5 Pagesway for individuals to hide behind a computer and bully others through online profiles. This effect is called cyber bullying and has exploded in use through the occurrence of Social Media. Cyber Bullying can be described as using the internet, cell phones, and other technology gadgets to send, text, or post with the intentions of hurting or embarrassing others. The most vastly used website type by teens are Social Media sites. Facebook is the most common due to its open platform setup and abilityRead MorePre-Teens, Teenagers and Social Media1566 Words   |  7 Pagesa major part of pre-teens and teenagers’ everyday life. With the amount of time, energy, and emotions young people put into social media, it has begun to show some negative effects on the health and well-being of youth. The possible positive effects that social media has is vastly overshadowed by the devastating negative effects it has on our youth. According to O’Keeffe and Clarke-Pearson, doctors with the American Academy of Pediatrics, social media improves tweens and teens communication, socialRead MoreNegative Effects Of Social Media Essay1053 Words   |  5 Pagesmade a positive impact on communication and news, but there seems to be a negative effect on teens and society as a whole. Social media has a negative effect on teens because of online bullying, lack of communicating and socializing, and living in real time Social media can create many teens to become addicted to the internet and not be in real time. It has also created a lack of communicating in real life since teens are becoming used to communicating over the internet. Social media is also causingRead MoreCyberbullying, Prevention, And Results Of Cyberbullying1494 Words   |  6 Pagesas â€Å"a person who is habitually cruel or overbearing.† When these two words are combined, cyberbullying is best described as someone who uses the computer and a ccess it provides to bully someone. However, there is much more to cyberbullying than they may possibly believe they know: background information about cyberbullying, the types of cyberbullying, prevention, and results of cyberbullying. Cyberbullying; the use of internet, cell phones, other electronic communication devices to spread harmfulRead MoreCyberbullying And Its Effects On Society Essay1731 Words   |  7 PagesCyberbullying is a prevalent issue in our society due to the rise of technology. Teenagers and children are more connected to the internet than ever before and are in danger of cyber bullying. People can be bullied for a multitude of reasons, the number seeming to grow every year. Some children are cyberbullied because of their physical appearance, sexual orientation, for sexting, for their mental disabilities or for simply existing. This form of bullying is so dangerous because it is very difficultRead MoreCyberbullying: The New Form Of Bullying. When Sending Our1661 Words   |  7 PagesCyberbullying: The New Form of Bullying When sending our children to school we expect them to be able to learn without distractions, but bullying makes that impossible. Bullying has been recognized as a problem for school children globally. In fact, school bullying has proven to be a risk factor for suicide, which has been identified as one of the top causes of death among teens (Erick Messias, 2014). Now that bullying and its importance has been acknowledged as a critical concern, several preventionRead MoreTraditional Bullying and Cyberbullying1260 Words   |  6 Pagesgenerations teens have used the actions of bullying to hurt others they felt as a threat or to be in the â€Å"in crowd† of popularity. Traditional bullying was physical and thus confined to face-to-face contexts. However, with the development of widespread social interaction via social media websites, email, and text-messaging, teens have additional avenues of expression and, as a result, other means of bullying. Over time the bullying taking plac e using digital means has come to be known as cyberbullying. Cyberbullying

Essay on Exploring Race and Challenging Privilege

Exploring Race and Challenging Privilege I thought I understood racism well enough. Since early childhood I’ve learned from parents and teachers that racism is a sense of racial superiority, a way of making judgments about people based on their skin color before you get to know them, and a cause of hate crimes and foul language. I think I’m not racist, and as a white woman I’m not likely to be the victim of racism, so I usually think racism has nothing to do with my life. But I’m uncomfortable with the idea of race because what I’ve learned about race is contradictory. I’m taught that people of different races are equal, but I see that they live separately. I’m told that they should get along, but the past and the present reveal†¦show more content†¦Tatum’s description of the formation of racial identity among children and young adults helps me understand why races self-segregate. She categorizes the steps of the psychological process by which individuals r ecognize their â€Å"place† in society as part of a racial group and seek identity within that racial group, often to the point of conforming to negative stereotypes. This reaffirms racial minorities’ sense of identity and community and the value of their culture even though it differs from â€Å"mainstream† (white, middle-class) American culture, or what Delpit would call the culture of power. On the other hand, self-segregation reinforces the notion that races are different and that race is a valid characteristic to use to distinguish between people. Recalling my own experiences in light of Tatum’s analysis helped me make sense of both her arguments and my observations. Self-segregation is beneficial to the extent that it creates a community with shared values where people feel safe; it is only harmful when it becomes exclusive, which I’m afraid happens to a larger extent in America as a whole than on our insulated college campus. At Amherst College I feel free to join several communities with which I â€Å"identify† to greater or lesser extents; I can live in La Casa, lead the Pride Alliance, and attend Shabbat services without feeling like I have to be loyalShow MoreRelatedRacism: a World Problem1425 Words   |  6 Pagesthe remarks are not always pure racial hatred, like the Nazis or KKK however, they are ignorant, stupid and incentive and still defined as discrimination (Wilhoit, 310). Making discriminate comments does not help fight the racism problem. Challenging Racism: An Action for World Development Workshop by Lilyana Theodossiou is about an organization in Australia that uses workshops to work with people on racial discrimination, using group activities. Theodossious opinion on the denial of racismRead MoreA Sociological Literature On Aesthetic Labor943 Words   |  4 PagesGood (Enough) Clothes, Bad Bodies: Disadvantaged Women, Unemployment, Aesthetic Labor and the Embodied Disadvantages of Race Class, Age and Body Size Much research on gender inequality in the workplace has rightfully interrogated the â€Å"glass ceiling.† Yet it is also vital that gender scholars understand social barriers to what might be termed the â€Å"front door,† by examining the experiences of disadvantaged women seeking entry into the low-wage labor market. A sociological literature on aesthetic laborRead MoreSynthesis Paper : Developing Cultural Self Awareness1726 Words   |  7 Pagesgoals. But if a counselor is unaware of their culture, attitudes, values, or beliefs about other cultures then how can they build a therapeutic relationship or facilitate healthy functioning for their clients? Presently, culture, privilege, oppression, immigration, and race are hot topics, and counselors must be aware of their own cultural background and their views on cultures that are different from their own, especially to work within communities and culture that differ from theirs own. CounselorsRead MoreRelationship betw een Postmodernism and Post colonialism1048 Words   |  5 Pagesthe cultural dominant of our age, its preoccupation with fragmentation, hyperreality serve to disrupt the power to meaningfully engage with issues of class struggle, gender and race struggles. Similarly, its emphasis on destroying all variety of privileges, postmodernism intentionally seeks an equal representation for race, culture and ethnicity. With each nations culture and identity becoming increasingly merged and integrated with one another, postmodernism essentially destroys differences withinRead MoreMedical Pluralism And The Medical Field1393 Words   |  6 Pagescomplementary or alternative medicine (Wade et al. 2008). In my research on the topic of medical pluralism, there were many questions I found worth exploring. With 5.6 million women using some form of CAM (Wade et al.208), it is important to explore what has caused the shift form biomedicine to CAM. Study’s found that women view CAM as way of ch allenging gender inequalities in the medical field. Moreover, can complementary and alternative and western medicine coincide in the Canadian health systemRead MoreIntroduction: â€Å"The new mestiza copes by developing a tolerance for contradictions, a tolerance for3200 Words   |  13 Pageslip service, or relegated to â€Å"macro practice† and fails to be integrated into direct, clinical practice. When issues of working with marginalized populations are addressed, there is the tendency to focus on one aspect of the identity, (whether it be race, gender, sexuality etc.) and ignore the other dimensions in the interest of producing some kind of generalized and digestible truth that can be then easily learned to achieve a state of cultural competence. So how can we challenge ourselves and theRead MoreMulticulturalism And Its Impact On The American Society1739 Words   |  7 Pagescalls for efforts from all to create a desirable globe. For instance, good morals and values will aid in abolishing the racial preconceived perceptions. These stereotyped perceptions have progressed in widening the racial gaps followed by hindering privilege and fairness for all. Therefore, this masterpiece will provide a clear-cut background of the evolution of multiculturalism with its outcomes across the American society. In addition, this activity will entail focusing on the individual perceptionRead MoreA Historical Perspective: The Wage Gap1586 Words   |  7 Pagesearnings between men and woman, is relevant today and remains greatly influenced by specific historical events. This paper will examine the cultural context of employment for white, middle-class, American women from the early 1920’s to present. Exploring the progression and integration of women into the workforce, detailing the forces and influences for change and examining critical court rulings, this paper will offer a perspective of the imeragey taken from the author. It is believed by the authorRead MoreGender, Class, Sexuality And Personal Economy On The Margins Of Our Society2779 Words   |  12 PagesJanet Mock stands at the â€Å"intersection of race, gender, class, sexuality and personal economy on the margins of our society†(Mock, 2014), making her story of struggle and triumph visible to the masses, publishing her memoirs. Throughout this paper, I will look at how intersectionality played a role in the shaping of Janet’s experience. I will also look at how Janet’s determination to be a visible trans woman of color shaped her lived experiences. Exploring ways in which Janet’s health was affectedRead MoreIntroduction. Reading Has Been Considered A Great Source1907 Words   |  8 Pagesin order to develop knowledge. Furthermore, it is about exploring other people’s perspective and views and connecting it to our own. Both reading and writing are two essential skills in Sociology in order to study society and social behaviour. This assignment will be a reading response essay of two course readings. The body of the essay will be divided into two parts. The first part of the essay will be a response to each reading, exploring and discussing the key ideas and claims that each authors

Moving from prescribing medications by brand name to INN Free Essays

string(25) " status of their people\." Abstract Drug prescription is not only a routine in medical use functioning, but also plays pivotal role in improving the health status of patients seeking such services. The nature and efficacy of pharmacy services depends on the extent of professionalism, which define the methods and ethical standards with which one carries out such duties.Furthermore, pharmaceutical services vary from one place to another, and often governed by the prevailing state laws. We will write a custom essay sample on Moving from prescribing medications by brand name to INN or any similar topic only for you Order Now This research paper therefore, presents a detailed discussion of two main aspect of pharmacy. The first section entails the shift in the drug prescription methods, from the initial brand based method to the modern based on the active ingredient making up the medicine. The second section outlines the contribution of a pharmacist in influencing the brand of medicine that can be prescribed in a clinical process. Introduction The efforts aimed at changing the health care provider’s prescribing behaviour to achieve consistency with the ever changing best medical practises is the chief challenge ensuring the safest dispensation and use of medicine. Due the emergence of new data about the use of drugs such as their effectiveness, dosing options, side effects, indications as well as contraindications, the existing pharmaceutical options also keep on evolving (Garcia-Gollarte et.al, 2012). As a result of the new changes in the medical practises, there are resulting gaps between the prescription options based on evidence, and the usual practises in most clinics. For example, other than the common error of under dozing and over dozing, the prescribers may occasionally give particular medicines for wrong conditions. Biological Medicines and Biosimillar medicines The biological medicines are also referred to as biologics, and consist of organic compounds made through biotechnological mechanisms. The biologics appeared for use in the 1980s, and have since then advanced to bring improvements in the treatment of many diseases. Their uses as alternative medicine have revolutionized the treatment of diseases, which has led to the improvement of health status across billions of people in the world. Consequently, this category of drugs has become popular since their introduction, a process whose end has seen the diminishing power of the original biological medicine. There are many manufacturing companies, who have acquired the permission to manufacture similar brands of the original biological medicine, commonly trending the medical market as biosimillar medicines. As a result of the existing complexity in the process of manufacturing the original medicine, the biosimillar medicines do not qualify for the generic class of medicine (Dylst, Vulto Simoens, 2013). This is mainly due to the fact that this category is not typically identical to the original medicine. There are concerns regarding the authenticity and the effectiveness of the process of differentiating between such biosimillar medicines and the original biological medicines. These concerns are based on the extents of similarities observed when such drugs are used, as compared to the original biological medicines. For example, under same conditions of a particular patient, when a biosimillar is compared with Infliximab, the uses of biosimilars have manifested the same therapeutic efficacy, as well as the incidences of drug related events. In addition to the similar levels of therapeutic efficacy, biosimilars are equally tolerated by the body system, and also comparable in terms of their safety issues. It is the complexity in their manufacturing processes, in tandem with safety concerns that the ongoing monitoring derives its basis (Declerck Simoens, 2012). Concerns regarding the use of biosimilar drugs The concerns rose over the issues relating to safety, efficacy and the cost of using the biosimilars have resulted into the urgent need for a change of prescription method from the initial brand name to the use of active ingredients. This is because of the compromise of such brands, in which certain biosimilars do not recognize the copied brands, and thus creating confusion. The key concern that has been raised through the Pharmacovigilance involves the criteria wit which one can use to draw a line between the original biological medicine and the biosimilar medicines. There are a plethora of biosimilar medicines that after manufacturing have been approved by the European Medicines Agency. Such approvals have derived their bases on the abbreviated programs, in which the manufacturing process was purely based on copying the formula of those biological medicines already in the market. Some of these biosimilar medicines in this category exist in the market, despite lack of approval by the regulatory bodies, under the legal regulatory frameworks within Europe. Their lack of approval has therefore led to the ultimate doubt about the validity of such medicines, especially the possibility of adverse reactions occurring as side effects. The cost of purchasing the biosimilar medicines has also raised major concerns in the pharmaceutical industries in the Europe, just like other parts of the world. The relative low cost of acquiring such medicines has led into a perception by many people, that the existence of cheaper alternatives could be derailing the development of the industry. Consequently, there is an increase of pressure to prescribe the cheaper and new alternatives among patients, who may not afford the original biological medicines. Furthermore, such pressures have led to the increased use of such alternatives without any critical attention paid to the criteria of prescription and application of brand names. Transition from the drug brand name to the INN system of drug prescription The recent decades have been epitomised by a major burden of chronic diseases, not only among the European member states, but also across the globe. In order to curb the ever growing menace of such diseases among populations, the concerned authorities such as the World Health Organization, through respective governments have had to act. The chief aim of such action by the WHO, through respective governments have been to facilitate, and enforce laws to ensure that all professional health workers and patients access the safest, high quality, modern and affordable medicine to improve the health status of their people. You read "Moving from prescribing medications by brand name to INN" in category "Essay examples" Biomedical studies over time have identified the biological medicines as one of the most effective categories of medicine that can meet this criterion. However, the main challenge in the provision of such biological medicine has been manifested on the means of identification by both patients and pharmacists during prescription. Surveys have further pointed out that the method of prescription plays a pivotal role in limiting the resulting confusion during the identification of drugs from place, particularly from one country to another within Europe (CDC, 2012). For instance, over the recent decades, the method of prescription has been based on the brand name. There are a number of factors that determine the brand name for a particular medicine, such as the location or trans-border movements within Europe. Such variation have therefore been a core ingredient in breeding the much confusion when prescribing drugs from one place, especially for patients who may be new in such places. A particular brand name for a medicine used at one point may either be unfamiliar, or used for a different medicine in another place (Rotenstein et.al, 2013). Consequently, the need for a more standardised system of naming and prescribing drugs across the globe, including the European member states becomes an indispensible discourse. The European member states, in tandem with the world, have therefore joined the movement from prescribing medications by brand name to the INN International Nonproprietary Name (INN). Currently, there is a legislation process, whose purpose is to prevent doctors from brand prescription, but rather an active ingredient in the medicine, to allow easy determination by the patient. The International Nonproprietary Name (INN) The International Nonproprietary Name is a special term in healthy sciences and medicines, which is given to pharmaceuticals for purposes of easy identification. Having been initiated by the World Health Organization, the INN system of identification began to operate in 1953, for the benefit of not only the health workers such as pharmacists, but also help patients identify their medication with ease. The ease of identification was based on the common aim of the system for the generation of convenient common names for the existing pharmaceutical substances. In this case, each name generated under this system becomes unique for a global recognition of the substance as a public property. Consequently, the INN given to each pharmaceutical can have wide uses for the manufacturers and users, as well as the process of generic prescription in studies regarding drug use (CDC, 2012). The use of the International Nonproprietary Name in the drug prescription process functions to harmonise the communication regarding the medical activities among health professionals, drug consumers and patients. As a result, this system helps to prevent potential occurrence of medication errors. A medication error refers to any resulting misconception in the processes of drug prescription, dispensation, administration as well as monitoring the use of a particular drug. Medication errors are a major cause of most adverse reactions in patients, whose prevention can easily be achieved through accurate use of the relevant drugs. The accuracy can also be achieved through a process of synchronization, in which a single drug can retain a single identification from one place to another. A prescription method, based on the active ingredient as the common component of a particular drug, such as the INN system, has been enforced through a new legislative body referred to as the European Union Pharmacovigilance Legislation. Pharmacovigilance is a process, which consists of scientific activities of detecting, conducting an assessment of the adverse risks, understanding, and the establishment of potential prevention measures for the resulting adverse reactions (CDC, 2012). The European Medicines Agency Responsibilities The chief responsibility of the European Medicines Agency is to obtain and report the relevant data regarding adverse drug reactions, resulting from medical errors. Such reports are gathered and submitted to the Eudravigilance, a database that stores all the relevant data for medical errors among the European member states. Moreover, the database system is designed in such a way that it does not only receive the relevant information on adverse drug reaction, but also processes, stores and avails upon demand, the stored information after electronic submission.s The database run by the European Medical agency also permits users to conduct a critical analysis of the data herein, and enables one t make accurate conclusions regarding the data collected in determining the prevailing medical trends in different regions of Europe (Declerck, Simoens, 2012). In the modern system, there are legislative measures, which ensure that the data regarding medicines are stored and undergo general processing, during which drugs should maintain a standard description using the active ingredient, other than the initial brand name. In addition to the data reception, storage, and analysis through the Eudravigilance database, the legislative body also has a role of coordination among the European member states. The coordination role between different medicine regulatory authorities across Europe also involves all the individual Pharmacovigilance centres, as well as the patient safety authorities. The main aim of this role is to ensure that there is mutual flow of relevant information among the member states, so as to enhance communication of the occurrence of adverse drug reactions. The Pharmacovigilance Risk Assessment Committee (PRAC) is also a legislative committee charged with a duty of offering the requisite recommendations for all medicine regulatory frameworks within the EU (Allen Ansel, 2013). The recommendations made by the Pharmacovigilance Risk Assessment Committee function to enhance further safety issues, resulting from inappropriate use of medicines in various regions across the member states (O’Connor, Gallagher O’Mahony, 2012). While formulating these recommendations, the committee takes into considerations, including risk management issues, to monitor the extent of effectiveness, with which various mechanisms help to eradicate the occurrence of medication errors and adverse drug reactions. Role of a Pharmacist in Determining a Drug Prescription Pharmacists have the most critical role in determining the type or brand of medication to prescribe. This is because they are the base of the powers for dispensing the drugs for patients, in a normal clinical routine (Gibberson et.al, 2013). When lack of professionalism occurs in the dispensation of medicines for patients, there are higher chances of adverse medical reactions resulting from medical errors. Each year, the occurrence of medical errors, emanating from inappropriate prescription and dispensation of medicines by unprofessional pharmacists has caused harm to at least 1.5 million people. Furthermore, the loss incurred in terms of the cost of treating the injuries caused in hospitals runs at higher levels of at least $3.5 Billion each year. However, these cost estimates do not take into account the additional cost in terms of the extra wages and salaries incurred while causing and correcting such messes (Spinewine, Fialova Byrne, 2012). Throughout history, pharmacists have played a pivotal role in ensuring an improved patient health through appropriate prescription and dispensing of the right brand of medicine. Through improved disease management techniques and therapy practises, effective spending in healthcare activities, and enhanced adherence leads to improved quality of life (Haga et.al, 2013). In order to influence the brand of medicine to prescribe for a particular patient, the pharmacist should acquire a deeper comprehension of the patients’ medical condition. Most often, the pharmacist relies entirely on the information obtained from the technician, which helps them provide additional base for the patient’s safety (O’Connor, Gallagher O’Mahony, 2012). In order to obtain the required accuracy, it is important for the technician to observe strict adherence to the system based procedures when obtaining the information regarding a patient’s medical condition. In cases where the technician experiences unusual or any form of abnormalities, it is their responsibility to inform the pharmacist, to enable them prescribe and dispense the right brand of medicine (Allen Ansel, 2013). The Scope of Practise in Pharmacy The scope of practise for different pharmacists varies from one country to another, depending on the prevailing state laws. The governing board of pharmacy also plays a pivotal role in determining the extent to which professional pharmacists can exercise their powers, and ability to influence the type of prescription. There are sets of regulation in various countries, which permit the pharmacists to exercise their powers as professional within specific areas within the medical care system (Law et.al, 2012). On the other hand, other countries have laws that encourage a broader approach to service delivery within the medical service delivery. The pharmacist may therefore take part in different parts of the medication, ranging from diagnosis, prescription, drug dispensation as well as monitoring. The pharmacist therefore has a wide range of options and opportunities, during which they can influence the prescription of a given medicine (Abood, 2012). Job Satisfaction Job satisfaction is another aspect of enabler, through which pharmacists acquire an opportunity to influence the prescription. In the modern world of health care system, the practise of pharmacy has advanced from the initial practise of dispensing medicine and offering counselling sessions to offering more detailed clinical patient care services. In cases where a pharmacist meets restraining conditions in which they are unable to offer a wider spectrum of services to their patients, they often lack satisfaction from their jobs (Allen Ansel, 2013). Eradication of fraudulent prescription The main source of medical errors often emanate from fraudulent prescriptions, some of which are out of human intervention, while the rest may be unintentional. In order to take control of the process and make the relevant decision regarding the prescription, pharmacists should understand what constitutes fraudulent practises and work towards eradicating them. Fraudulent prescriptions are caused by legitimate practises, in which patients decide to make alterations to their prescriptions to suit their personal interests (Declerck Simoens, 2012). In such cases, the patient may show preference for a particular brand of medicine, and insist that they be treated with the same. In other experiences, patients may also alter prescriptions depending on the cost incurred, in which they either opt for cheaper brands, or prefer more expensive brands due to their perception of higher quality and efficacy. A pharmacist may use their influence in such cases to discover the fraud and alter the prescription, and dispense the right medicine depending on the patient’s conditions (Cornes, 2012). In addition to cases of alteration, pharmacists also have the technical and professional skills to discover the validity of prescription pads. One of the most conspicuous methods of identifying the validity of such prescription pads may involve subjecting the contact information to a rigor of scrutiny, to determine if they bear the name of the bearer. Such details may include the surnames, contact phone number as well as the registration number (Campanelli, 2012). Professionally, stealing a prescription pads translates into an automatic medical error and a potential adverse reaction. In situations where the pharmacists discover such anomalies, there are a number of professional measures that can be employed to influence the brand of medication prescribed and dispensed. Pharmacists ensure that they apply strict rules, in which only the state authorised individuals or prescribers can write prescription orders. The state authorized person is defined by the state a trained physician, dentist, veterinarian, podiatrist, as well as other state registered practitioners. For instance, there are states with strict rules in which other health professionals such as physician assistants and nurses to participate in conducting prescriptions under supervision or instruction by the pharmacist in charge. Similarly, other states also permit a sense of autonomy for the mid-level practitioners (Law, et.al, 2012). The pharmacist therefore has a duty to understand the prevailing laws regarding the state provisions on drug prescription, before determining one. This helps them avoid cases of assumption, in which they perceive that every prescription given for the controlled substances is inappropriate. A pharmacist who obtains a prescription whose validity attracts signs of doubt or appears invalid in any way, it is professional to undertake affirmative steps aimed at establishing the authenticity of the prescription holder (Cornes, 2012). In cases where the pharmacists have doubts about the contact information, they may have to use the prescriber’s contact office, other than the patients contact information. A telephone call to the office creates an additional time in the prescription process, during the concerned parties may address the gaps in the existing prescription. This way, the pharmacist not only gets a chance to influence the types of medication prescribed, but also adheres to t he legal requirements, including state laws regarding the use of drugs. References Abood, R. R. (2012). Pharmacy practice and the law. Jones Bartlett Publishers. Allen, L. V., Ansel, H. C. (2013). Pharmaceutical dosage forms and drug delivery systems. Lippincott Williams Wilkins. Campanelli, C. M. (2012). American Geriatrics Society Updated Beers Criteria for Potentially Inappropriate Medication Use in Older Adults: The American Geriatrics Society 2012 Beers Criteria Update Expert Panel. Journal of the American Geriatrics Society, 60(4), 616. Centers for Disease Control and Prevention (CDC. (2012). CDC grand rounds: prescription drug overdoses-a US epidemic. MMWR. Morbidity and mortality weekly report, 61(1), 10. Cornes, P. (2012). The economic pressures for biosimilar drug use in cancer medicine. Targeted oncology, 7(1), 57-67. Declerck, P. J., Simoens, S. A. (2012). European perspective on the market accessibility of biosimilars. Biosimilars, 2, 33-40. Dylst, P., Vulto, A., Simoens, S. (2013). Demand-side policies to encourage the use of generic medicines: an overview. Expert review of pharmacoeconomics outcomes research, 13(1), 59-72. Garcia-Gollarte, F., Baleriola-Julvez, J., Ferrero-Lopez, I., Cruz-Jentoft, A. J. (2012). Inappropriate drug prescription at nursing home admission. Journal of the American Medical Directors Association, 13(1), 83-e9. Gibberson, R. A. D. M., Yoder, C. D. R., Lee, C. D. R. (2012). Improving Patient and Health System Outcomes through Advanced Pharmacy Practice. A Report to the US Surgeon General. University of the Incarnate Word Pharmacy Review, 1(2). Haga, S. B., Burke, W., Ginsburg, G. S., Mills, R., Agans, R. (2012). Primary care physicians’ knowledge of and experience with pharmacogenetic testing. Clinical genetics, 82(4), 388-394. Law, M. R., Ma, T., Fisher, J., Sketris, I. S. (2012). Independent pharmacist prescribing in Canada O’Connor, M. N., Gallagher, P., O’Mahony, D. (2012). Inappropriate Prescribing. Drugs aging, 29(6), 437-452. Rolland, Y., Andrieu, S., Crochard, A., Goni, S., Hein, C., Vellas, B. (2012). Psychotropic drug consumption at admission and discharge of nursing home residents. Journal of the American Medical Directors Association, 13(4), 407-e7. Rotenstein, L. S., Ran, N., Shivers, J. P., Yarchoan, M., Close, K. L. (2012). Opportunities and Challenges for Biosimilars: What’s on the Horizon in the Global Insulin Market?. Clinical Diabetes, 30(4), 138-150. Spinewine, A., Fialova, D., Byrne, S. (2012). The role of the pharmacist in optimizing pharmacotherapy in older people. Drugs aging, 29(6), 495-510. How to cite Moving from prescribing medications by brand name to INN, Essay examples

CTI Logistics Limited

Question: Analysis of all the statements published by CTI Logistics Limited namely the balance sheet, profit and loss account. Answer: Introduction A companys financial position as on a particular date and its income statement for the year ended states how a company has performed during the year in question and what is its financial position as on a particular date with regards its assets and liabilities position and shareholders funds. Various ratios when compared with the previous years figures makes it clear what changes has taken place and whether it is for the benefit of the company as a whole or not. The income statement shows how well the company has performed a compared to its last years profitability figures and how much earnings per share it has been abe to contribute to its stakeholders (CTI Logistics Limited, 2015). The cash flow statement states the changes that has taken lace in the cash and cash equivalents of a company through various kinds of activities such as cash flow from operating activities, investing activities and financing activities. And lastly the equity position which clearly shows how much of shares have been added to the fund. CTI Logistics is a transportation company also providing logistics and business services, listed in the Australian Stock Exchange. The company also has the largest A1 grade security monitoring system located in Western Australia and is the leader in the supply of commercial alarms, cctv cameras and various other security access control devices. Thus the said company has a varied number of areas to work (Damodaran). The current years performance as compared with its performance in the year 2014 has been disappointing. Profits per se it saw an almost 50 percent downfall in its profits as compared to last year. A detailed analysis of the financial position, income statement and cash flows is as stated below (CTI Logistics Private Limited, 2016). Statement of Financial Position as at 30th June 2015 The financial position of an entity is determined by the balance sheet. It clearly discloses the position of the assets and the liabilities of an entity as on a particular date. It reflects the summary of all the account balances such as that of inventories, debtors, creditors, short term borrowed funds and so on at the end of a reporting period. It is basically the tool to show the equity position of an organization which is a difference between the assets and the liabilities shown (Bajkowski, 1999). On analysing the financial position of the company as at 30th June 2015 the following are the requisite data that has been derived: Current asset: $ 35,277,387 Non Current Asset: $ 125,128,143 Current Liabilities: $ 31,641,093 Non-Current Liabilities: $ 66,604,785 Stockholders Equity: $ 62,159,652 The Current asset position has bettered as compared to last year. The liquidity position is better in the current year as it is clear from the statements that the position of cash and cash receivables has improved 1.71 times as compared to the previous year. The company has less inventory to carry which is also a positive sign as it lead to less stock obsolescence and it clearly shows that not much money is stuck in the stock (NACVA, 2012). Companys non current position has been positive enough with additions in land and buildings, plant and equipments and motor vehicles with some minor disposals which is very insignificant. The significant addition in the plant and machinery ha been due to the acquisition of a subsidiary company by CTI Logistics. The company has also declared a land and building for sale The sudden increase in the value of the intangible assets is due to the acquisition of a subsidiary company which led to addition to its goodwill value. However CTI Logistics has taken huge amount of bank loans this year which has an interest bearing expense on the income statement .Its loan position has almost doubled as compared to its previous years figures(Nissim, Penman, 2003). Ratio Analysis of Various Items of the Balance Sheet Type of Ratio 2015 2014 Liquidity Ratios Current Ratio 1.08 1.54 Cash Ratio 0.19 0.13 Solvency Ratios Debt to asset ratio 0.61 0.47 Debt to capital ratio 0.52 0.39 Debt to equity ratio 1.58 0.91 Interest Coverage Ratio -12.2 times -6.1 times Capital Gearing Ratio 0.58 0.45 On analysing the above mentioned ratios the financial position of the company is clear. The company is in a safe liquidity position presently. An ideal current ratio is that of 1, and the company has reported that of 1.08. This is a clear indication to the fact that the company has enough assets in its kitty so as to pay off its liabilities on demand. CTIs current ratio is not to high also so as to hurt the companys bottom line (Kothari, 2004). Cash ratio is generally not used for the analysis of the companys health however some investors may even calculate this ratio on a conservative approach even thought eh same is not very reliable. The cash ratio has improved from 13% to 19% which may be a carrot in the stick to attract the conservative investors to invest in CTI Logistics Limited (Gill, Chatton, 2001). Companys ability to meet its long term liabilities is measured via the solvency ratios. It provides the investors with an overview of the fact that whether the company has abilities to pay its interest and other fixed expenses on a consistent basis without facing much problems. The most basic ratio is that of debt to asset ratio which shows how much of asset the company owns via its debt funds (Elliot, Elliot, 2011). The same has increased by a good 15 percent from last year to the present year in discussion. This makes it clear that the company has acquired some new assets from which it has used its debt funds. Thus the companys financial leverage has increased though still at a decent level to attract the investors to invest in the company (Jun, 2013). Capital dilution is very important aspect. More issue of equity shares dilutes the ownership of a company, thus lowering the earnings per share component. Thus a higher debt capital ratio clearly states the percentage of total capital of a company via debt funds. CTI Logistics Limiteds debt to capital ratio has increased from a 39 percent to 52 percent however the increase is not too significant to hurt the financial position of the company or lead to much dilution of ownership. However the dividend amount is hurt a bit due to an increase in the interest expense component. But the same ratio makes it attractive enough for the present investors to continue with their investment in the company as well as welcome new entrants as investors (Liston, 2014). However even though the above two mentioned ratios show a positive sign for the investors yet the companys debt equity ratio of 1.58 currently reveals a very sad position of the company that creditors have claims on all the assets of th e company and even after the same their total claim will not be met. This forces the potential investors to take a back step while putting in their money and also a driving factor for present investors to withdraw. The same was better last year. Thus the entity should try to minimize usage of its debt funds and if required issue more shares in the market to improve its debt equity position. Last years position was still good enough at 0.90 versus this years position. Also its interest coverage ratio is in red which portrays a very sorry picture for the lenders. This ratio is calculated to show how well the company can meet its interest expense, which has deteriorated further in the current year . This is the biggest yardstick to hold back the investors from chipping in their money (Lan, 2012). Income statement for the year ended 30th June 2015 The important data derived from the income statement which would enable to provide how well the company has performed as compared to its last year are as under: Particulars 2015 (in $) 2014 (in $) Total Operating revenues 10905518 15918662 Cost of Goods Sold 1052571 855463 Total Profit 8647989 14090456 Non-Operating gain or loss 9909 4486 Earnings per common share 9.25 15.50 On looking at the income statement the same does not seem to be too lucrative. The operating income has fallen down by a good 30 percent dipping the profits and the EPS also by 40 percent. The fall in the EPS has been mainly due to a fall in the profits as there has not been any significant issue of new shares. Apart from this certain ratio analysis will give a better picture to decide upon the performance of the company (McClure, 2014). Type of Ratio 2015 2014 Profitability Ratio Gross Profit Margin 20 13.52 Operating Profit Margin 1.84 1.62 Net Profit Margin 1.46 1.43 Return on Assets 0.037 0.089 Return on Equity 0.095 0.18 Te above mentioned ratios of the two years ending 30th June 2015 and 30th June 2014 clearly shows the dip in the profits of the company. Although the gross profit margin has increased by a good 50 percent but the over all operating profit has dipped and so has the return on assets and equity. In the current year the company has not been able to utilize its asset base to its full so as to get adequate returns a compared to last years ROA figures. Also the amount of income that the shareholders expect from the company has also shown a downfall of around 45 percent which is eye catching and alarming as well. Though even in such a situation the company has declared dividends to keep the investors interest growing (Grimsley, 2003). Cash flows for the year ended 30th june 2015 On studying the cash flow position of CTI Logistics Limited the following data is extracted: Particulars 2015 2014 Net Cash flow from Operating Activities 13087868 11614905 Net Cash Flow from Investing Activities (33085249) (13757380) Net Cash Flow from financing Activities 23846753 (47047) Cash flow per share 0.20 0.18 It has to be well understood that a cash flow statement does not show the profitability of a company. It simply shows how the cash and its equivalent has been utilized by the company in various activities such as operating, financing and investing. Therefore presentation of this statement helps the users to find some answers to its questions like has the company been able to generate enough cash from its operating activities to meet its daily expenses and make timely payments to its creditors , does the company generate cash for expanding its business in the future and lastly can it pay dividends to its investors (Das, 2010). Cash from operations shows how much liquid cash the company has been able to generate from its day to day operations Cash from investing activities shows what kind of investments the company has made which would enable to generate revenues in future. For example a decision to buy any fixed asset such as an equipment or plant and machinery is an investing activit y as the investment in such areas will generate benefits for the entity in future. Thus a negative cash from investing activity is preferable. Lastly cash from financing activity shows how much cash the entity has generated by borrowing more funds or through the issue of shares as well as the amount of outflow incurred in paying off debts, buybacks or distribution of dividend (www.wiley.com, 2013). CTI Logistics has reported an increase in the operating cash flow of 13 percent which is a positive sign. It clearly shows that the day to day activities of the company has enabled generation of adequate liquid cash balance for the company The cash flow per share shows how much the company can fund using its internal money than depending upon the external debt funds. Thus the cash flow per share shows an increase though minimal but this is a positive sign. It has acquired a new business towards end of the financial year which is a positive sign too as the revenues from the said investment is expected to be seen in the current year which may help to boost the performance of CTI Logistics (Quinn, 2010). As compared to last years investing activity the current year has seen a robust investment policy in place. A total increment of 1.4 times has been published and the results of such investments are likely to be felt in the upcoming years. The current year has shown a huge amount of borr owings which has put an interest expense pressure on the entitys financials which is not a good sign. Last year there was more of debt servicing hence reducing the expense on the interest portion (Shelton, 2012). Stockholders equity section The shareholders equity fund of CTI Logistics shows a positive trend. Compared to last years equity balance the current years position shows an increase in the equity by 6 percent thus the company has not diluted much of its ownership this year as compared to its last year. There has been a dip in the retained profits amount because of a dip in their distributable profits. The company even though published profits lower by 40 percent as compared to the previous years performance still it distributed adequate dividends to its investors. This practice forced it to borrow more funds and increase the debt as well as interest burden for the company (Robinson et.al. 2009). Thus although the investors are happy with the dividends but looking at a long term scenario this can be negative for the organization. They should have retained and ploughed back the profits which would have enabled CTI Logistics to utilize more of own funds than borrowed. The number of outstanding shares for the year e nded 2015 has been 65830691 and that for the year 2014 has been 63746681, thus only a 0.03 percent increment which is instrumental to the fact that the company has prevented much of dilution of ownership in the current year. It basically connotes the net of asset and liabilities of a balance sheet that belong to the stockholders of an organization. CTIs stock position in the current year has not been lucrative enough to attract new investors or to make the current investors happy. Distribution of dividend is taken as an optimistic approach through a lay mans eyes otherwise in such a situation where the company has reported less profits , it should not have distributed the same as dividends and saved that amount for further investment in the company and thus saved on the finance costs (Fridson, Alvarez, 2011). Conclusion However on a detailed analysis of all the statements published by CTI Logistics Limited namely the balance sheet, profit and loss account, cash flow statement and the stock holders equity statement it is very clearly visible that the companys shares are still very lucrative. The acquisition of Logico Operations Group Limited and its wholly owned subsidiary G.M. Kane Sons Pty Ltd in June 2015 will surely yield good profits for CTI in the present year. The increase in the financing activity of the concern has put tremendous pressure on its interest coverage ratio as is visible above yet the same may be fruitful in the year 2016. The solvency ratios above portray a very dismal picture of the company but on studying the kind of acquisitions CTI Logistics Limited has made makes it a good investment option. The solvency ratio does not depict the company moving towards insolvency , it just shows that the present scenario is risky. It doesnt seem that the organization would have any liquidi ty crunches in the near future as per the result of the cash from operating activities and its current ratio position. Seeing its past performances it can also be relied upon the fact that the investments made in the current year would be in income generating assets which would justify the increase in the financing activities. Thus on reviewing the present performance and its past records, the stock has become risky but at the same time investors can think about pitching in their money for CTI Logistics seeing its current scenario. References Accounting Information: Chapter 13, The Cash Flow Statement and Decision, pp. 492-535. CTI Logistics Private Limited, 2016, viewed 28th April 2016.. CTI Logistics Limited, 2015, Annual Report 2015, viewed on 23rs May 2016.. Liston, H., 2014, How to read and analyse an Income Statement, viewed on 23rd May 2016. Quinn, M., 2010, How to Understand an Income Statement, viewed on 23rd May 2016.