Best Deicer Types and How to Use

The best deicer is the non-chemical backbreaking solution... the snow shovel. However, proper use of a chemical deicer can ease your battle with snow and ice. Note that proper use is key, since a big issue with deicers is that they are used incorrectly. You want to use the minimum amount of product needed to loosen the snow or ice and then remove it with a shovel or plow, not cover the surface with deicer and wait for the salt to completely melt the snow or ice. Which product you use depends on your specific needs. Key Takeaways: Best De-Icer Solutions There are many de-icing products. Each product offers advantages and disadvantages. Considerations include cost, environmental effects, and temperature.Some products are ineffective at extremely low temperatures.In order to any product to work, a tiny amount of melted water is necessary. In the past, regular table salt salt or sodium chloride was the usual choice for deicing roads and sidewalks. Now there are several deicer options, so you can choose the best deicer for your situation. The Transportation Research Board offers a tool to help you compare 42 deicer options based on price, environmental impact, temperature limit for melting snow or ice, and the infrastructure needed to use the product. For personal home or business use, youll probably see only a few different products on the market, so heres a summary of some of the pros and cons of the common deicers: Sodium chloride (rock salt or halite) Sodium chloride is inexpensive and helps keep moisture from accumulating on roads and walkways, but it is not an effective deicer at low temperatures [only good down to -9Â °C (15Â °F)], damages concrete, poisons the soil, and can kill plants and harm pets. Calcium chloride Calcium chloride works at very low temperatures and isnt as damaging to the soil and vegetation as sodium chloride, though it costs a bit more and may damage concrete. Calcium chloride attracts moisture, so it wont keep surfaces as dry as many other products. On the other hand, attracting moisture can be a good quality since calcium chloride releases heat when it reacts with water, so it can melt snow and ice on contact. All deicers must be in solution (liquid) in order to start working; calcium chloride can attract its own solvent. Magnesium chloride can do this too, though it isnt used as commonly as a deicer. Safe Paw This is an amide/glycol mixture rather than a salt. It is supposed to be safer for plants and pets than salt-based deicers, though I dont know much about it otherwise, except that it is more expensive than salt. Potassium chloride Potassium chloride doesnt work at extremely low temperatures and may cost a little more than sodium chloride, but it is relatively kind to vegetation and concrete. Corn-based products These products (e.g., Safe Walk) contain chlorides and work in very low temperatures, yet are supposed to be safe for yards and pets. They are expensive. CMA or calcium magnesium acetate CMA is safe for concrete and plants, but it is only good down to the same temperature as sodium chloride. CMA is better at preventing water from re-freezing than at melting snow and ice. CMA tends to leave a slush, which may be undesirable for sidewalks or driveways. Deicer Summary As you would imagine, calcium chloride is a popular low-temperature deicer. Potassium chloride is a popular warmer-winter choice. Many deicers are mixtures of different salts so that you get some of the advantages and disadvantages of each chemical. If you live in an area that gets snow and ice, your local hardware store likely offers good solutions. The obvious advantages of buying products at stores include supporting your local economy and saving some money on shipping. If you shop online, shipping may be free, but its likely included in the price in one way or another. Household Products That Work In a pinch, you can use common household products as de-icing agents. Basically, any product that contains salt or sugar will work. Examples include liquid from a pickle jar, sugary soft drinks, or a homemade solution of salt or sugar in water.

Nonverbal Observation - 1549 Words

Observations of Nonverbal Communications Between Two Strangers Charlie Steward University of Alaska Anchorage Fundamentals of Oral Communications Fall 2017 Professor Peyton Introduction When most of us think about communication, many of us immediately imagine ourselves talking to someone or writing them a message. Most of us do not actively think about the equally or more likely, much more important nonverbal cues that are very much a part of how people perceive our chosen messages. The main types of nonverbal communication cues that I focused on while I was observing my subjects were: †¢ Kinesics, the gestures we make or how we move about when we are communicating. †¢ Haptics, the way we interpret things physically. †¢ Appearance,†¦show more content†¦He had a newspaper folded neatly in front of him. The woman, her mostly gray blonde hair freshly styled and worm to just below her shoulders, wore a blue medium-heavy summer jacket with a very colorful scarf wrapped around her neck. Her pants were comfortable looking jeans, and her shoes were almost new looking black flat walking shoes. She only had a cup of tea in front of her with two bags, which she dipped up and down constantly until she pulled them out and began drinking. They both wore wedding bands on their ring fingers. I would imagine them both to be in their late sixties to early seventies. Relationship These two people were obviously, to me, man and wife, as they leaned toward each other and kissed on a couple of occasions during my time observing them. In the first few minutes, I noticed that the woman would sometimes reach her hand out and rest it on the man’s forearm, smiling at him and gently patting and caressing his forearm as she did but would also appear as though she wasn’t really paying much attention to what he was saying a lot of the time. The man would constantly smile and once even took his wife’s hands in his to gently kiss them before letting them go. He would also talk, at great length, about something I can only imagine was possibly boring or had been talked about before in the relationship. The constant eye contact while talking and occasional touching and kissing lead me to the conclusion that these were two peopleShow MoreRelatedNonverbal Observation Essay1111 Words   |  5 PagesNONVERBAL COMMUNICATION INTRODUCTION On September 12, 2008, I observed two people; Person A and Person B. The observation took place at Applebee’s, a local restaurant, beginning at 7:21 p.m. and ending observation at 8:06 p.m. I was serving their table for the evening, enabling myself to observe them closely. The restaurant had died down from the dinner rush, leaving them one of three tables in the smoking section, normally filled with eight. Along with the outside light fading, the lightingRead MoreMy Observation of a Couple at a Restaurant: Nonverbal Communication1085 Words   |  5 Pages INTRODUCTION On September 12, 2014, I observed two people; Person A and Person B. The observation took place at Applebee’s, a local restaurant, beginning at 7:21 p.m. and ending observation at 8:06 p.m. I was serving their table for the evening, enabling myself to observe them closely. The restaurant had died down from the dinner rush, leaving them one of three tables in the smoking section, normally filled with eight. Along with the outside light fading, the lighting indoors was dim, makingRead MoreQualitative Project : Observational Methods1360 Words   |  6 PagesObservational Methods Outline 14.1: Introduction The choice to conduct observational research is based on the questions we want to answer. This form of research needs to be approached with the knowledge in mind that this type of psychological observation is inferential in nature. 14.2: What is observational research? Observational research can be both a standalone and an integrated research method. Observational studies can be conceptualized into four core dimensions: Theory testing-exploratoryRead MoreA Research Study On Observational Research796 Words   |  4 Pagesdata about a phenomenon of interest. It focuses on the behavior of people through their verbal comment or nonverbal expression, body movements and physical contact between two or more people. Although observational research is a preferred approach it is not always flexible and some behavior of interest is beyond the reach of the researcher, (pg. 173). 2. The goal of structured observation is usually ANSWER- (c )To find support for something or cast doubt on it Structured studies identify andRead More21st Century Student Observation Essays950 Words   |  4 PagesRunning head: 21st CENTURY STUDENT 21st Century Student Observation Jordan F. Hollern Grand Canyon University: EDU 527 12/12/2011 21st Century Student Observation While observing middle school, high school and college age students at a local mall, I was taken aback by the differences in styles and attitudes from when I attended those various levels of education. I observed and noted many attributes and behaviors of these various peer groups and notice some similarities and some differencesRead MoreThe Mission Of Valley Mountain Regional Center1176 Words   |  5 Pagesto the home to observe and explains to you how the process is going to go. The School does their assessment along with Valley Mountain Regional center. Then you meet with a psychologists and along with all the assessments and paperwork, and his observation. You received a final diagnosis in which the school social worker is present at all times for any questions or concerns. According to â€Å"Introduction to Human Services†, in general, school social workers exist to assist children in managing any psychosocialRead MoreSmall Group Observation : Purpose, And Dynamics Of The Group1491 Words   |  6 PagesSmall Group Observation Paper Type, Purpose, and Dynamics of the Group The Small Group Observation assignment provided the opportunity to experience a self-help group and better understand the intentions, purpose, and functions of support groups. The particular group that I observed was provided through my field agency, Richland 2 School District, for all interns serving as school social workers. The small group is considered a task group that is centered around giving an additional layer of supportRead MoreMy Coaching Behavior Lab, The Head Coach For Women s Golf1382 Words   |  6 Pagespraise was never excessive or delivered in a way that could negatively affect the arousal level of the athlete. This is especially relevant in the sport of golf where maintaining peak arousal level is key to performance. The coach took advantage of nonverbal communication on several occasions, with a head nod and a smile, or by clapping. It is important to note that an athlete was never praised for an outcome that did not deserve it, but the coach’s praise was genuine and specific to a desirable actionRead MoreSocial Interactions And Development During The Younger Age Group Essay2233 Words   |  9 Pagesbased on a few observations. My first observation was that she recognized herself in the mirror and smiled (Oesterreich, 2007). This skill requires children know and understand what they look like and that when shown a mirror, it is still themselves. Another instance that helped me assess her was that she waved â€Å"hi† to Irene when walking past her. She had socially learned that you wave to someone, stored it in her brain, and then used it when she could. Based on these observations, I would put TulaRead MoreThe Pros and Cons of Participant Observation or Surveys as a Research Method1937 Words   |  8 Pagessociologist too mention but a few, professions employ the daily observations we engage in as humans in a methodology called participant observation. Dewalt and Dewalt (2002:1) define participant observation as â€Å"a met hod in which a researcher takes part in the daily activities, events, rituals and interactions, of a group of people as one of the means of learning the explicit and tacit aspects of their life routine and culture.† Participant observation can be carried out in roles that reveal or hide the identity

Digital Telecommunications and Network Free Essays

A network is defined by Noergaard (2005) as a collection of two or more connected devices that can send or receive data. He further adds that the relationship between these connected devices in a network determines the total architecture. The purpose of this report is to understand the networked applications architectures. We will write a custom essay sample on Digital Telecommunications and Network or any similar topic only for you Order Now Two networking architectures are covered here; the client/server architecture and peer-to-peer architecture. The report first gives an outline of these two architectures and their advantages and disadvantages. It is seen that the industry divides its products on the concept of client-server model or peer-to-peer model. Some applications perform better with the former model while others perform better with the later model (Klemt 2005), 1992). Based on the understanding of this report, two separate scenarios for a basic networking application will be analysed. The idea will be to judge the type of networking architecture to be used for each scenario. Finally based on the entire analysis, a conclusion will be drawn as to which resource has to be used in what situation. Part 1: Review of Client/Server and P2P application architecture Client/Server architecture Client-network computing is one of the most basic paradigms of distributed computing, and this architecture is based on the paradigm as described by Jalote (2005). This architecture has a minimum of three components – a client, a server and a network that connects these two systems. This is a two level architecture where a client requests a service and the server provides it (Singh 2005). The server is usually accessed through a remote procedure called RPC, request of which is defined by their signature. The processing of the request is internal to the server and is transparent to the client. The client and server may be on different or same systems Advantages of client/server architecture Client server architecture using RPCs has been used for over a decade for system wide exchange computing (Singh 2005). The main reason for this is the high level of reliability this architecture provides. It is also found that the cost of the entire system over a period of time is less than that used by other architectures. In addition, the architecture also enhances safety since any of its components can be removed without a major impact on the other system. This architecture leads to a better distribution of resources through the system. This architecture also leads to increased productivity because the front and back end distribution of processes is optimised (Jalote, 2005). Disadvantages of client/server architecture The main disadvantage of the client/server architecture is that there are multiple databases in the client/server environment, making the management and synchronizing of the data shared between them difficult. This also leads to a difficulty in software distribution and configuration management program, as the system is distributed. The cost of maintenance may also increase because of the different networks being inter-networked. P2P architecture Peer-to-peer or P2P architecture is another way of managing distributed applications. In this method, the individual nodes have similar and comparable roles, unlike the client/server systems. In this architecture, the nodes are given roles such that both can act as client and server. This type of connection requires at least two computers connected to each other (Reid, 2004). In order to function correctly each node of the system should know the address of at least another node. Each node can directly contact the other node of the system for using its resources, without going trough the server (Heathcote Langfield, 2004) Advantages of P2P Architecture This type of communication exists since the time of old IBM PCs. The primary advantage of a P2P network is that it is fault tolerant and there is no single location for the fault. This means that the system works well even when several of its components are missing (Verma, 2004). Also the combination of processing power of multiple nodes in a network greatly increases the efficiency of the system in terms of combined processing power and storage when compared with a central server. P2P systems are hence extremely autonomous and can secure anonymity. They can be generally deployed in an ad hoc system without requiring central management or control. Finally, unlike the client/server systems there is no need for a separate network operating system (Reid, 2004). Disadvantages of P2P Architecture The manageability of peer-to-peer systems is much harder, due to the extremely distributed nature of the system. Security is also not centrally controlled and the users need to remember different passwords for accessing the resources located on different nodes on the network (Porter, 2006). Facilities such as backup are the responsibilities of the individual user unlike the client/server systems where the server can schedule them. This system works best for lesser number of systems in a network, usually under 10 (Reid, 2004). Part 2: The architecture of Mr. Robertson’s home network Network Architecture The architecture which I would suggest for Mr. Robertson’s home would be a peer—to-peer network. There is no necessity for a client/server model in this case. Also no type of hub system is required, since the application is very simple Justification As is already explained in the section above, a peer-to peer network is used for ease of applications without extra overload. The system works best for systems which having less than 10 systems. As Mr. Robertson’s system uses only two computers, the system is ideal for this purpose. In addition to this, the home network does not require the additional overhead of a server so a pure peer-to-peer system, one without any server (Subramanian Goodman, 2005), can be used. The application mainly used is the file sharing which can be easily done. Also for using the internet, there is no necessity for the system to have simultaneous connections as is already mentioned in the example. While, to most intents and purposes, a printer application requires the use of a server so as to manage the print request being sent from multiple systems, this is clearly not the case here. The network should merely have the capability to receive print jobs from both the systems a simultaneous operational capability is not really required, as the application would not be too critical. In the worst case, the print job could be cancelled and given again. Finally, the use of a client server system would in addition to setting a server, also need additional components and software like an operating system, which is not required in this case, as there is no need for tasks like allocation resources, backups etc. Also, Mr Robertson gets the advantage of removing any of the two systems from the network at anytime, and the second component would work just as well, as neither of the system is a server. Components for the home network In addition to the 2 computers and printers purchased by Mr. Robertson, he needs very few components to get his system up an running. He would need the cable modem, a twisted cable pair, media converter for running the internet through cable, a splitter and a print sharer. There is no necessity for a hub for such a system, which is necessary only if there are more than two computers on a network. The splitter would divide the internet connection to the two systems which will the function of the print sharer also. A wireless NIC or a wired one can be used to share the network. Only single numbers of components, except the connecting cables, are needed because there are only two computers. Topology of the home network The figure above shows the basic topology of the network. As explained above, there is no need for a hub for just 2 systems. The printer can be connected either via a print sharer or the software can be used to do that by accessing the network. Here, each computer can access the network printer. In addition, the cable connection that comes can be split into two using a splitter. This type of networking requires basic minimum of components and can be used for connecting systems on a home network. This system is extendable to more than two systems. The only difference would be that in that case, a hub would be used between the two systems instead of just a cable. Also the cable type, which is twisted in this case, might be changed for more than two computer systems, because of load factors. In this case also, there will not be any necessity for a server, as the printer tasks will be shared, but not scheduled or managed by an external system. Part 3: The architecture of the LAN of BC Inc. Network Architecture For the company’s LAN, a client server system is a must. There are only 16 systems, on the LAN would more than fulfil the application necessity. There are multiple applications needed for this system. There is the printer service which is multiple in numbers and locations. In addition, there is the obvious necessity for an email and web server for the business applications. All this necessitates are need for the use of a client/server model. Justification In many of the situations given above the peer-to-peer network fails to have any use. First and foremost is the number of systems. The P2P system is only suitable if the number of systems is less than 10, as mentioned earlier. Also it is not just the number of system that is a problem, since it is not a very huge network. Office applications as a rule need more features and functionality than a home based server, and so the load on the network contributed by each system is also a lot. In addition to this there is he additional necessity for security and backups as compared to the home networks. People usually prefer manual backups on their home networks, but almost all the companies insist on having scheduled backups for the protection of data. In addition, the systems also need to have security updates with a controlled installation, which is not necessary for a home network, whose security necessities extend maximum to having a basic firewall. As in earlier case, due to data sensitivity, companies prefer to have all of these controlled rather than leaving it to the discretion of the office employees. There is an obvious burden due to the higher cost of installation and maintenance of the system. But this is more than compensated by the quality of security and safety levels given by such a system. Also since, there are only 16 employees in the system, it is logical to have the email server as the same as the network server. This is also true for the web server applications. However, here there is an assumption being taken. It is assumed that the company business is a small size, based on the number of people working there. This may very well not be the case. In addition to this, the web sever installation might be mandatory on an external system, because of security reasons. For instance, the company might not want its intranet lined with its webserver to provide more security. This case might necessitate the need for a separate web server, though for this report, a single sever is being considered for now. Physical Components In addition to the computer systems and printers, the company needs many additional systems to make a network. First and the most important of this is the server system, which needs be high ended, with high processing power and speed. This is that the system can easily act as a intranet server, a mail server, and also the web server. In addition to this a router is essential for connecting to the internet via the DSL modem. Also there are multiple numbers of cables, based on the systems connected to the network. Since the system is connected via the Ethernet here, the internet being a DSL based one; the corresponding cables are also required. The printer is connected to the server, which takes care of the scheduling the print jobs. The other servers, as mentioned earlier are situated on the main server itself. The figure above shows the scheme of the connection diagram. The above diagram is a very simplistic way of representation of the office network. As mentioned above, the server would be common from email and web applications, and also take care of the intra networking scheme. In addition, the various printers and DSL modem would be added to this server only. The server would need a network operating system and the main security firewalls and the protection schemes like the antivirus would be installed here. Ethernet would be the mode of interconnection in the network. The system can be extended when a new web server is required, which is separate from the present server. There can be another server attached to the present one which would take care of the business related websites etc. The connection would be restricted so that only the purchase related or feedback related information is passed to the main server, which would then direct this information to the necessary client system. Conclusion In the report mentioned above, there were two types of networking architecture which were analysed. One was the client server architecture, which is one of the oldest networking schemes available. The system finds its use in complex networks having many systems, and necessity for multi-file sharing applications, common or shared database and also security. All these are provided by this system, which the case seen by the company example is being taken here. The operations are very complex with multi-printers and their multiple locations, the necessary for common access to the internet, and also the need for servers for websites and emails. Also the network needed security and will be needed managed access permission for files stored on the network. The restricted type of entry for a network is possible only for a client and server type of architecture, which is what was proposed for this case. The company being an accounting firm would also need internal data restrictions and security issues, which can only be tacked by this architecture. In contrast, the home networking system is a very simple operation, which needs to have a mere connection to the internet and the use of a printer. There are no constraints of security or access restrictions on this systems and the main application need is a basic file share operation. For such a system a basic, peer-to-peer architecture is sufficient. There is no need for hubs also as there are only two systems. The network does not need any server based system which is too much of overkill here. Hence, using these two examples, the two types of networking architectures are explained here. How to cite Digital Telecommunications and Network, Papers

A Review of the Role of Entrepreneurship in Stimulating Economic Growth free essay sample

They also further states that entrepreneurs have been responsible for growth and development over the centuries and are identified as the key role players in the economy of every country. The paper identifies the different definitions of an entrepreneur which are identified as the different channels in which entrepreneurship lead to economic growth, reduced unemployment and increased levels of income among countries. As a result of the role of entrepreneurship in any country, most countries emphasises on integrating entrepreneurial activity in its economic policy. A discussion is made on developing economies mainly South Africa, China, Brazil and Russia comparing the entrepreneurial activity within the economies. Economic growth is best defined as a long-term expansion of the productive potential of the economy. It is measured by the comparing the difference between the Gross National Product (GNP) in a year with the GNP of the previous year. A growing economy is when the difference is positive. We will write a custom essay sample on A Review of the Role of Entrepreneurship in Stimulating Economic Growth or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The term simply refers to an increase in the ability to produce goods and services. It is easier to define unemployment when there is an understanding of the term economic growth. Unemployment refers to when a person who is actively searching for employment cannot find work to do. This is an instrument used to determine the healthiness of an economy. After knowing the levels of unemployment in an economy, determining the level of income distribution becomes a bit projected. The level of income in an economy refers to the way in which in money is distributed among the population in an economy. The above three defined terms has a link to each other. The level of economic growth have a direct proportional influence on the possible jobs available in the economy while a reciprocal relationship exist between the level of income in the particular economy and levels of unemployment. The level of income is directly proportional to economic growth. Also, the level of unemployment is directly proportional to the level of income in an economy. However, all the above aspects are influenced by the level of entrepreneurship in the particular economy. An economy with high activity of entrepreneurship is more likely to be characterized by high economic growth, reducing levels of unemployment and increasing levels of income while an economy with low entrepreneurial activity on the other hand can be characterized by low economic growth, high levels of unemployment and low levels of income. Entrepreneurship cannot be separated from the following terms â€Å"economic growth†, â€Å"employment† and â€Å"country income level distribution† as all the entrepreneurial activities contribute largely to economic growth, levels of employment and income distribution. Different nature of entrepreneurs stimulates the growth of an economy in different ways. In any country with high levels of entrepreneurial activities or which experienced high entrepreneurial activity, the economy tends to be of middle to high income and the unemployment levels tend to be decreasing if not low. However, economies with low income distribution are characterised by low entrepreneurial activities and mostly, there are significant levels of unemployment. Such low income economies have high records of poverty which leads them to seek donors. Different authors made contributions on this topic and this paper compares and links the information obtained into a comprehensive review. The term entrepreneurship has been defined by Schumpeter (1934) as lying in the perceptions and exploration of new opportunities in the realm of business. He further states that it always has to do with bringing about a different use of resources in that they are withdrawn from their traditional employ and subjected to new combinations. Schumpeter relates entrepreneurship to be influenced by entrepreneurs who are innovative and hese people have to be extra-ordinary as they have to come up with extra-ordinary events. They come up with new technological possibilities hence are able to establish large businesses from these. Carland etal. (1984) confirms that an entrepreneur is someone innovative and further says that he or she employs strategic management practices in the business. Timmons (2000) believes entrepreneurship as the process of creating a nd seizing an opportunity and pursuing it, regardless of resources currently controlled. Nieman and Nieuwenhuizen (2009) define an entrepreneur as the person who sees an opportunity in the market, gathers resources and creates and grows a business venture to meet these needs. They also further states that he or she bears risk of the venture and is rewarded with profit if it succeed. With different definitions of entrepreneurship defined by different authors through the way they define an entrepreneur, the researcher generally defines entrepreneurship as the act of being an entrepreneur who establishes business through the organisation of resources taking risk with the aim of realising profit. The Schumpeterian entrepreneur as defined above is innovative. In support for this, Curran and Stanworth (1989) defines entrepreneurship as the creation of new economic entity centred on a novel product or service or, or at the very least, one which differs significantly from products or services offered elsewhere in the market. Such entrepreneurs play a very crucial role in stimulating economic growth. They come up with huge organisations which can be monopolies in the economy. With the nature of big businesses, they would be more likely to produce large volumes of product increasing the GNP thereby contributing significantly to economic growth. With their capacity to produce large volumes, such organisation would take considerable number of employees hence reducing unemployment. By employing people, such entrepreneurs contribute to the increased levels of income in an economy. Another author Kirzner presents a different way in which entrepreneurship can be influenced by an entrepreneur through the way he defines an entrepreneur. According to Kirzner, the entrepreneur is someone who is alert to profitable opportunities for exchange. Such an entrepreneur believes in gathering the needed information, refining and providing it to those in need of it. Such entrepreneurs act as intermediaries for example between suppliers and customers. They are also very important in the growth of an economy as they facilitate inception, incubation of businesses through the provision of supportive information. The information they provide acts as a catalyst into venturing into business and builds confidence to emerging businesses. Emerging businesses require business support for them to have high chances of success hence the Kirzner entrepreneur makes the perfect match for such new businesses whose success lies on business support services. Such an entrepreneur can offer business support services such as business counselling, business mentoring and business incubation.

Knight of faith free essay sample

I came across many new phrases and words I had never heard of before. A few stuck out to me that I focused on and interested me the most. They were types of people called the Aesthete, Knight of resignation, and the knight of faith. The knight of faith is someone I was interested in most. I didnt quite understand the knight of faiths thought process. The knight f faith would recognize the impossibility of his wish but also truly believes that it will be arranged. They believe that for God, all things are possible. When reading Abrahams story it is hard to distinguish him from a Knight of faith and a murderer. Abraham puts all of his faith in God believing that things will be okay if he listens to God and kills his son. This makes him a Knight of faith but also a murderer if he were to actually kill his son. We will write a custom essay sample on Knight of faith or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Kierkegaard describes in his book the differences etween the two but still remarks on how they can overlap. I argue that Kierkegaard did not give sufficient criteria for distinguishing the knight of faith from a murder because he is in violation of the ethical, which is the universal. As mentioned above, Kierkegaard portrayed the knight of faith as someone who recognizes the impossibility of his wish but believes that it will be granted. A great example of the knight of faith that Kierkegaard brought up was a story about a beautiful princess. A man is in love with this princess but unfortunately it is impossible for them to be together. Kierkegaard said that the knight of faith would infinitely surrender his love, settling himself to the pain. However, he also, goes one step further and says, Nevertheless I have faith that I will get herthat is, by virtue of the absurd, by virtue of the fact that for God all things are possible (pg. 67). Agreeing to the understanding, this is impossible, and the knight

Investment vs fiscal regime in small scale solid mineral mining in west africa The WritePass Journal

Investment vs fiscal regime in small scale solid mineral mining in west africa Introduction Investment vs fiscal regime in small scale solid mineral mining in west africa Introduction 1. Analysis 1.1. Literature Review 1.2. Research Methodology 1.3. Deductive and inductive reasoning 1.4. Research Limitations 1.5. Data Analysis 1.6. Overall analysis ConclusionREFERENCESRelated Introduction Small scale solid mineral mining (SSM) in the West African region of Nigeria and Ghana has been subject to analysis by many writers before to bring out the hidden aspects related to the outcomes of taxation and investment in the industry. However most of these studies are focused on the volume related outcomes rather than the strategic scenarios of the region. SSM industry output in Nigeria in 1959 contributed a mere 1% to the Gross Domestic Product (GDP) of the country.   By 2010 mining contributed just 0.3% to the total GDP[1]. This insignificant contribution made by the mining industry to the country’s GDP is attributed to the vast petroleum deposits (African Development Bank and the African Union, 2009). In Nigeria the existing mining law is incorporated in the Federal Minerals and Mining Act of 1999 and the Ministry of Solid Minerals Development[2] is responsible for the oversight of all management of mineral resources in the country. The Law has been developed from the rudimentary system of regulations starting from 1903 when mining industry in Nigeria was launched by the British colonial government (Ayine, 2011). By the 1940’s the country was one of the leading producers of coal, columbite and tin. The government monopoly over SSM in Nigeria came to an end in 1999 when the government began to sell assets in mining corporations to private entrepreneurs. However, it must be noted that the Law governing the SSM in Nigeria [3]was not as sophisticated as that of Ghana. Ghana’s fiscal policy measures were particularly conducive for the development of the SSM industry on a small scale. Though the country too has a sizable amount of oil it did not neglect the SSM related developments. The fiscal policy regime in Nigeria concerning SSM has been described by researchers as one-sided, i.e. it is overloaded with petroleum resources related developments while tax concessions to SSM business, especially private is almost non-extant. Thus this study analyses the outcomes related to the possibility developing SSM related fiscal and investment framework in Nigeria in comparison to Ghana (The Nigerian Minerals and Mining Act, 2007). 1. Analysis 1.1. Literature Review Nigeria’s SSM cannot be well understood without a reference to its gradual neglect of the industry as well. For instance according to many writers on the subject during the 1980’s the country had relied on coal and wood as a source of fuel for most of the countryside population’s day-to-day cooking needs (www.dundee.ac.uk). Subsequently coal was sought to be replaced by diesel for the railways though the rural communities continued to use coal and wood into the foreseeable future for their cooking needs. Just 73,000 tons of coal were produced in 1986 as against a whopping figure of 940,000 tons in 1958. The same fate befell the columbite and tin mining because by the end of 1980’s high grade iron ore was almost completely depleted. The  Ministry of Mines and Steel Development  was created with a view to developing the solid mineral industry in the country (www.mmsd.gov.ng). Though the Minster himself has assured the international investors of good opportunities and invited them to come and invest in the SSM industry there is a general trend of reluctance among investors primarily due to the inadequacy and inefficiency of fiscal regulations to assure good returns on their investments (Alison-Madueke, 2009). Fiscal policy [4]measures adopted by Nigeria concerning SSM have been known to be scanty and sparse.   SSM related fiscal policy and investment measures in Nigeria have to be studied against the Ghanaian developments in SSM because the latter has adopted some of the far reaching changes in respect of the country’s SSM thus encouraging the small scale investors to identify and invest in more lucrative areas of the industry (Environmentally and Socially Sustainable Development Department, 2006). Nigeria right now has one of the most undeveloped fiscal policy regimes in the whole continent concerning SSM while on the other hand Ghana has adopted some advanced features in the system of taxation. In addition to the macroeconomic policy reforms the country has extensively adopted MMS related policy reforms in order to attract investment to the country. The Mineral and Mining Law (PNDCL 153) of 1986 [5]vests all rights of ownership in the Ghanaian government thus creating one of the most successful pillars for effective governance of the industry (files.africanstudies.webnode.com). Subsequently two addendums were introduced – the Additional Profit Tax Law (PNDCL 122) and Minerals (Royalties) Regulations (LI 1349). These laws along with highly generous tax incentives and exemptions to foreign investors have served as the cornerstone of the entire SSM in Ghana. But nonetheless these laws were codified in the Ghana Internal Revenue Act [6]since 2000. By 1994 the level of corporate tax in the industry was brought down to 35% in Ghana while the capital expenditure allowance to investors was increased to 20% in the first year. Subsequently in each year the investor is entitled to 15% .of allowances from 1986. The Royalty rate calculated at 6% of the total worth of the mineral was subsequently reduced to 3%. All other duties such as import duty, mineral duty and the foreign exchange tax were done away with. The import taxes on machinery and equipment were also exempted (www.dundee.ac.uk). These developments created a positive cumulative impact on the SSM scenario in Ghana. There was also the provision to permit the leaseholder to retain 25% of the foreign exchange earnings in a foreign bank account. This is intended to facilitate the purchase of equipment and machinery. Ghana’s fiscal policy measures on SSM are wide and varied. For instance the net present value of the investment is sought to be maximized for the investor in conformance with a comparison on probable net returns from alternative investment vehicles such as purchasing government or/and corporate bonds, shares and other investments in funds (www.ghana-mining.org). After tax yield of the investment matters so much that the net present value of the company ought to be maximized especially in an SSM environment. Mineral taxation systems [7]ought to take into consideration the realized profitability as against the potential and empower the firm to pay back capital borrowings at an early date. Tax duplication must be avoided and any structural adjustment initiatives undertaken by the company must come to a successful conclusion with the help of the tax system (Hossain, 2003). Since the SSM industry requires a higher level of capital investment for a longer period of time before adequate positive earnings are made the tax system of the country must be designed to accommodate concerns of the investor. According to some recent research works tax systems on mineral exploration and development often run into rough weather in times of economic recessions because governments fail to provide adequate buffer against the investment failure (Economic Commission for Africa, 2004). If the government fails to maximize the net present value of tax revenue and earn more tax revenue during periods of high profit earnings by companies, then there would be some incapacities coming into the system to prevent it from registering positive growth. Marginally productive mines have to be brought into higher yield capacity through capital intensive production techniques. Internal cost drivers like administration and research development [8](RD) must be controlled in such a manner to avoid cost rises in production. 1.2. Research Methodology Secondary data was collected through an extensive research effort conducted in libraries and online. The information regarding SSM was collected in order to analyze and come to conclusions. Secondary data is regarded as the second hand data or the data that have been exposed before for various reasons. It is not fresh data as the primary data. It is relatively easier to find secondary data than the primary data (Twerefou, 2009). Various sources are used to implement the objective by using secondary data gathered from such sources as textbooks, professional journals, and various university publications, corporate reports of various companies and the government, and university theses. These sources were used to analyze and provide the reliable accurate inferences regarding the SSM in Nigeria and Ghana. These secondary data sources have provided an extensive understanding of the fiscal policy measures adopted by Nigeria and Ghana (Davis, Ossowski Fedelino, 2003). The comparison has been made to show that Ghanaian system of taxation [9]is far superior in the solid mineral mining and exploration industry when compared to the Nigerian system.   Ã‚  Various textbooks and publications were used to build and draw reliable theoretical conclusions and make findings. References were taken from most of the research material available in the field.   Theoretical analysis is much well facilitated than primary material which is basically limited to responses in the questionnaire and the survey. Also there is considerable reflection on the state and relevance of current research.   Relevant web sites and official documents links were accessed to provide more credibility to the study and for further reference (Onugu, 2005).  Ã‚   Future research possibilities in the field are discussed in depth to show how theoretical underpinnings evolve with time and space with specific reference to the current developments in the SSM field. 1.3. Deductive and inductive reasoning This paper used deductive reasoning as against inductive reasoning. Deductive research refers to a process in which a more general approach leads to a more particular approach. For example the researcher may start off with a theory on the subject and then build up a series of hypotheses to arrive at specific details of the research topic (Campbell, 2009). Deductive reasoning is sometimes known as top-down approach. On the other hand inductive reasoning refers to the opposite process or approach. In inductive research the researcher starts from more specific hypotheses and then go on to generalized areas of study. This is sometimes known as bottom-up approach. 1.4. Research Limitations The industry-centric research methodology aspect was focused on both the quantitative and qualitative paradigms but nevertheless the qualitative aspect was hindered by a variety of shortcomings including the inability of this researcher to obtain quality testing measures.   However it must be noted here that this detailed study would pay more attention to qualitative shifts than to quantitative data shifts caused by an industry in transition (Daniel Keen, 2010). The skewed nature of published data cannot be stressed on too much either because such bias and prejudice are only too common at each level. However for the purpose of ascertaining the tax system related outcomes such skewed data did not have a greater negative impact on conclusions. Next the all too well known limitations, viz. cultural bias [10]and prejudice displayed by researchers in Nigeria and Ghana might have hampered the efforts of this researcher to a certain extent. By following strict control mechanisms and a set of relevant guidelines the accuracy of the analysis can be made right though. This tendency apart some data sets were characterized by a degree of inaccuracy with regard to analysis. The recent developments in the SSM were not adequately borne out by these analyses (MBendi, 2011).   Thus the qualitative research aspect also assumes a significant dimension of right or wrong. Organizational settings could have hampered the data collection efforts of many researche rs and as a result they might have been influenced by cultural attachments and biases. The most significant data sets for any serious conclusions have been sifted to come to some conclusions that have a direct bearing on the learning outcomes of this study. For instance the Nigerian fiscal policy measures as based on attracting foreign investors to invest in solid mineral mining and exploration is particularly influenced by a desire on the part of the government to provide employment to local population (Chamber of Mines Newsletter, 2001). 1.5. Data Analysis Source: developingmarkets.com/dma/wp-content/uploads/2009/05/minister-of-mines1.pdf Table 2.5.1: Nigeria’s seven strategic solid minerals Source:developingmarkets.com/dma/wp-content/uploads/2009/05/minister-of-mines1.pdf      Table 2.5.2: Gold Production in Ghana Source:ghana-mining.org/ghweb/en/ma/mincom/mainStageParagraphs/06/childParagraphs/01/document/Major%20Minerals%20Prod%2090-07.pdf 1.6. Overall analysis Tax analysis with emphasis on fiscal policy in Nigeria requires a systematic theoretical analysis of the net present value. When corporate taxes are considered the firm is entitled to interest expense deduction which enables it to increase value of its assets. According to Modigliani Miller (1963) the tax exemption allows the firm to reduce the leverage-based premium in the cost associated with raising the equity capital. Subsequently Miller added personal taxes to the equation. An investor ought to make an investment only when it has a positive Net Present Value (NPV). Those investments or projects whose returns are negative must be disregarded.   The following formula is generally used to depict the NPV [1]of an investment or a project. The hypothetical example that follows the formula shows a positive NPV equal to  £123,928.60 at the end of the five year period. Here the opportunity cost of capital is assumed to be 12%. Year  Ã‚  Ã‚   Cash flow  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Discounted cash flow 0  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   =    £-(10,000.00) 1  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   10,000.00  Ã‚  Ã‚   =     Ã‚  Ã‚    £ 8,928.57 2  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   20,000 .00  Ã‚   =       £ 17,857.14 3  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   40,000 .00  Ã‚   =       £ 35,714.28 4  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   50,000.00  Ã‚   =  Ã‚     Ã‚    £44,642.85 5  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   30,000 .00  Ã‚   =       £ 26,785.71 NPV  Ã‚   =  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚    £123,928.60 Thus by adopting it as the discount rate for all future cash flows one can effectively obtain the NPV for them. This gives a few advantages. In the first place proper financial management requires a realistic opportunity cost to be set against capital. Though over a period of 5 years there can be considerable pressure on interest rates, a steady return of earnings would be ensured through proper cash flow management. After all the above cash flow forecasts are assumed to be constant though, in reality they might vary. The decision to make the investment is based on the apparent returns by way of future cash flows and it does not take into account the risk factor involved. For instance the investor has totally disregarded DCF method because he probably considers those future returns to be final and conclusive with respect to their values. The DCF calculations and the NPV figure of the total investment show that the decision is fairly justifiable because the NPV is equal to  £ 123,928.60 which is a considerable value against probable future inflationary pressure, i.e. the opportunity cost of capital. The importance of discounting future cash flows by using these formulas also depends on other factors as well. Discounted cash flows give a real picture of the future possibilities.   Since DCF[2] is what an individual is willing to pay at present in order to have what he   expects to have in the future, it’s a process of expressing future revenue flows in terms of today’s value. Probably the most important reason behind DCF is the fact that inflation erodes the value of money in times to come, i.e. future. Therefore it’s essential to make up for the loss. That is why in each subsequent DCF multiplied by the number of years, a lower value comes up (Notermans, 2000). The Internal Rate of Return (IRR) [3]sets the present value of all future cash flows of an investment equal to zero. IRR usually holds the assumption that all future cash inflows would be reinvested at the internal rate as calculated at present. Assuming that there are investment projects with returns that exceed the cost of capital or interest, such projects would be seriously considered for investment. In other words when the IRR is greater the investment is more attractive. However it’s the NPV that every investor seeks to adopt because it has a less number of disadvantages or flaws. However there is abatement or mitigation of systematic risk through hedging. Individual investment decisions concerning risk mitigation are inevitably focused on the capital adequacy rules. Concurrent decisions to mitigate risk and maintain capital adequacy are nothing new in the investment sphere. Sharpe ratio is used to calculate the amount of systematic risk: Here the performance evaluation is based on risk-adjusted measures. Now the question â€Å"is the return adequate compensation for the risk?† has to be answered by working out the returns given the risk involved. The following explanations are used to work it out. The Sharpe ratio enables the adjustment of returns on investments to be conclusive with respect to risk-free returns and the degree of volatility of an investment. Rp   Ã‚  Ã‚  Ã‚  Ã‚   = Average return on the portfolio Rf   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   = Average risk free rate Sp  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   = Standard deviation of portfolio return (total risk). While Sharpe ratio is useful in determining adjusted risk and performance of a portfolio, there are other measures as well that have to be used in order to determine the level of risk accurately. Treynor ratio: rp   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   = Average return on the portfolio rf   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   = Average risk free rate ÃŽ ²p  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   = Beta of portfolio (systematic risk) Treynor ratio is used to measure returns that are in excess of what could have been made on risk-free investment.   For example Treasury Bills are less risky than other volatility-prone assets. That’s why it’s sometimes called reward-to-volatility ratio. It uses systematic risk. Thus higher the Treynor ratio, the higher the returns made on investments. However it is not like Sharpe ratio which is a measure of the excess return and does not help much. Next there is the Jensen’s Alpha, a measure that calculates the excess returns above the security market line as done in the capital asset pricing model (CAPM).[4] CAPM also uses beta as a multiplier to determine the total value of returns. Jensen’s Alpha is a risk adjusted portfolio performance metric. It’s calculated by using a regression technique to determine the performance of a given portfolio of a manager tested against a benchmark. On the other hand unsystematic (un-systemic) risk refers to a risk inherent in a particular industry or market that falters due to a specifically divergent variable. Unsystematic risk[5] (or residual risk or diversifiable risk) can be overcome by resorting to diversification of one’s portfolio (Lo, 2005).   Since unsystematic risk is specific to a particular market/industry or market segment, diversification helps investors either to reduce risk or totally cancel out depending on the relative offsetting effect of less risky investments. Unsystematic risk essentially presupposes the existence of a remedial measure without resorting to hedging which can be uncertain for a number of reasons. In the first place hedging is carried out with the intention of obviating systematic risk which occurs as the result of an exogenous variable going astray. In the case of unsystematic risk exogenous variables are assumed to behave in the predictable way (Lehmann, 1990). Thus forecasts are reliable to the extent that the individual potential investor does not feel the need to shuffle the basket of investments. Fund managers whose instincts the investor relies on, do not feel obliged to advice clients on the contrary decisions. In fact such advice depends not only the instincts of fund managers but also statistical forecasts. As the portfolio is more diversified unsystematic risk moves closer to zero. Accounting risk[6], financial risk [7]and economic risk[8] are all part and parcel of unsystematic risk. They signify the very nature of risk. For instance a financial risk might involve mistakes in cash flow forecasts thus leading to liquidity problems. These residual risks do not have a big impact on the whole system. The systemic imperviousness stands out as the most credible security against risk. But nevertheless the degree of this imperviousness is determined by a number of other factors that are inherent to the system itself. Calculations involve the same process as above. However, CAPM is often used to measure an individual security or a portfolio. Additionally the security market line [9](SML) is used to measure the reward-to-risk ratio of a security in relation to the total market as shown below. Finally total risk is the sum total of systematic risk and unsystematic risk. While the choice of the individual investor between different types of securities or investment instruments matters here, there is the need for the investor to make some decisive decisions involving which risk out of systematic and unsystematic risks to be reduced visvis the other. The following graph illustrates the hypothetical scenario of a company which invests in a given portfolio of securities. The red line is the Security Market Line. the horizontal axis shows the betas of all companies in the market   the vertical axis shows the required rates of return, as a percentage Assuming that the risk free rate is 5%, and the overall stock market will produce a rate of return of 12.5% next year the following would give a clearer picture of fundamental financial ratio analysis. The imaginary investor/shareholder/company has a beta of 1.7. This result is obtained by substituting a few sample betas into the CAPM equation as follows. Ks = Krf + B (Km Krf). Table 2.5.3: Beta Values Security Beta (It’s a measure of risk) Rate of Return Risk Free 0.0 5.00% Overall Stock Market 1.0 12.50% Utopia Company 1.7 17.75% Source: www.teachmefinance.com    This figure and hypothetical data can be applied to understand all three types of risks in investing in the Nigeria’s solid mineral mining and exploration industry.    Conclusion Time and again it has been argued that Nigeria’s existing fiscal policy regime in general and the tax system in particular regarding the SSM requires urgent revision to invite both local foreign investors. It has also been suggested that such a revision or an overhauling would be worked out in conformance with SSM’s current developments. Nigeria has been heavily dependent on its oil resource and in fact has been neglecting solid mineral mining industry [1]while another West African country Ghana has been systematically developing its solid minerals industry at a consistent pace. Thus the analysis is focused on a distinction between industry related features in Nigeria and Ghana to bring about a conviction of the existing tax anomalies in the former. While the paper focuses attention on a variety of tax related shortcomings in Nigeria ranging from the near total absence of a well structured corporate tax system in the solid mineral mining industry[2] in general and the SSM sector in particular, it has stressed on the significance of fiscal policy measures that require a systematic effort sustained over the years to bring about both a qualitative and quantitative shift in the solid mineral mining industry. The comparison with Ghana is made to in order to delineate a series of positive developments that have taken place within the Ghanaian taxation system in the solid mineral mining and exploration sector. Ghana has put in place a number of corporate tax incentives and relaxed its rules and regulations on the acquisition of mining rights[3] to assure the potential foreign investor that net returns on their investment in the sector would produce more than anticipated net returns. Nigeria just needs this kind of change in its tax sys tem to create a series of positive synergies. REFERENCES Books African Development Bank and the African Union, 2009. Oil and Gas in Africa, New York: Oxford University Press. Campbell, B., 2009. Mining in Africa: Regulation and Development, New York: Pluto Press. Daniel, P. Keen, M. (Eds), 2010. Charles McPherson (Editor) the Taxation of Petroleum and Minerals: Principles, Problems and Practice, Oxon: Routledge. Notermans, T., 2000. Money, Markets, and the State: Social Democratic Economic Policies since 1918 (Cambridge Studies in Comparative Politics), Cambridge: Cambridge University Press. Journals Lehmann, B., 1990. ‘Fads, martingales, and market efficiency’, Quarterly Journal of Economics, vol .105, pp. 1–28. Lo, A., 2005. ‘Reconciling efficient markets with behavioral finance: the adaptive markets hypothesis’, Journal of Investment Consulting, vol.7, pp.21–44. Modigliani, F. Miller, M. H., 1963). â€Å"Corporate Income Taxes and the Cost of Capital: A Correction†, American Economic Review.   Articals Alison-Madueke, D., 2009. Opportunities in Nigeria’s Minerals Sector, Available at: developingmarkets.com/dma/wp-content/uploads/2009/05/minister-of-mines1.pdf [Accessed 03rd May 2011]. Ayine, D., 2011. Natural Resource Investment Review In Developing Countries: Ghana’s Mininng Sector In Perspective, Available at: http://www2.americanbar.org/calendar/section-of-international-law-2011-spring-meeting/Documents/Friday/The%20New%20Gold%20Rush/NATURAL%20RESOURCE%20INVESTMENT%20REVIEW%20IN%20DEVELOPING%20COUNTRIES-%20GHANA’S%20MININNG%20SECTOR% [Accessed 03rd May 2011]. Chamber of Mines Newsletter, 2001. Tanzania Chamber of Mines Newsletter, Available at: chamberofmines-tz.com/newsletter/news4a33b01078f7a.pdf [Accessed 03rd May 2011]. Davis, J.M., Ossowski, R, Fedelino, A. (Eds), 2003. ‘Fiscal Policy Formulation and Implementation in Oil-Producing Countries’, International Monetary Fund, Available at: imf.org/external/pubs/nft/2003/fispol/index.htm#ch1 [Accessed 03rd May 2011]. Economic Commission for Africa, 2004. Harmonization of Mining Policies, Standards, Legislative and Regulatory Frameworks in Southern Africa, Available at: http://vi.unctad.org/files/wksp/oilgaswksptanz10/docs/Background%20readings/SRO-SA%20Mining%20Report_final%20Harmonisation%20Study.pdf [Accessed 03rd May 2011]. Environmentally and Socially Sustainable Development Department, 2006, Ghana Country Environmental Analysis, Available at: http://siteresources.worldbank.org/INTRANETENVIRONMENT/3635842-1175696087492/21919456/Ghana_CEA.pdf [Accessed 03rd May 2011]. Hossain, S.M., (2003). ‘Taxation and pricing of petroleum products in developing countries: A framework for analysis with application to Nigeria’, International Monetary Fund Working Paper, Available at: imf.org/external/pubs/ft/wp/2003/wp0342.pdf [Accessed 03rd May 2011]. KopiÅ„ski, D., Undermining mining: the impact of the financial crisis on the mineral based economies of Sub-Saharan Africa, Available at: files.africanstudies.webnode.com/200000108/Undermining%20mining.pdf [Accessed 03rd May 2011]. Lawal, M. A., Constraints to Small Scale Mining in Nigeria: Policies and Strategies for Development, Available at: dundee.ac.uk/cepmlp/car/assets/images/Nike.pdf [Accessed 03rd May 2011]. Nwete, B.O.N., Mineral and Petroleum Taxation How Can Tax Allowances PROMOTE Investment in the Nigerian Petroleum Industry, Available at: dundee.ac.uk/cepmlp/car/html/car8_article14.pdf [Accessed 03rd May 2011]. Onugu, B. A. N., 2005, Small and Medium Enterprises (SMEs) In Nigeria: Problems and Prospects, Available at: stclements.edu/grad/gradonug.pdf [Accessed 03rd May 2011]. The Minerals Commission of Ghana, The Minerals Commission of Ghana, Available at: ghana-mining.org/ghweb/en/ma/mincom.html [Accessed 03rd May 2011]. Twerefou, D.K., 2009. Mineral Exploitation, Environmental Sustainability and Sustainable Development in EAC, SADC and ECOWAS Regions, Available at: uneca.org/atpc/Work%20in%20progress/79.pdf [Accessed 03rd May 2011]. Websites MBendi, 2011. Mining in Nigeria, Available at: mbendi.com/indy/ming/af/ng/p0005.htm [Accessed 03rd May 2011]. Acts Ministry Of Mines And Steel Development, National Minerals and Metals Policy, Available at: mmsd.gov.ng/Downloads/NATIONAL%20POLICY%20ON%20MINERALS%20METAL.pdf [Accessed 03rd May 2011]. The Nigerian Minerals and Mining Act, 2007. Mining In Nigeria, Available at: gbc-law.com/Mining_in_Nigeria.pdf [Accessed 03rd May 2011].

Same-sex marriage research Essay Example | Topics and Well Written Essays - 500 words

Same-sex marriage research - Essay Example Recent census data reveal that the number of committed same-sex couples in the United States continues to rise, as does the number of same-sex couples raising children. Legal recognition of these relationships is vital to protecting the emotional and economic well-being of these families. Furthermore, legal recognition must be on an equal plane with heterosexual marriage-'separate but equal' is never equal." (Gomes, 15) In the article, Gomes also suggests why the issue of same-sex marriage is so controversial and the various arguments held by the advocates as well as critics of same-sex marriage. Therefore, Gomes's article has made a central contribution to the understanding of the various issues concerning same-sex marriage. According to the article by Gomes, there are several reasons why the advocates of same-sex marriage believe that it should be made legal. The advocates of same-sex marriage argue that the individuals have the prime right to enjoy their freedom and any attack against the practice should be treated as an assault against their personal liberty. According to the article, "The failure to recognize same-sex marriage and to allow adoption by non-biological life partners results in a harmful lack of legal protections for children of gay parents.