Patent Law Essay Example | Topics and Well Written Essays - 2000 words

Patent Law - Essay Example Patents are available for most industrially applicable processes and devices. They may cover: Mechanical devices, such as a mousetrap. It also covers methods for doing things, such as the method used for dyeing or bleaching fabrics. It also include chemical compounds, like for example, a new drug and mixtures of compounds, like that of an improved hand cream. Patents can also cover such diverse matters like vaccines for whooping cough, wire-strippers, and chemical processes (Coyle, 2008). The commercial benefit of a granted patent is that it gives the owner the right to prevent others from exploiting, without his consent, the invention for which a patent has been granted (What is n.d.). A granted patent is a property right which can be bought, sold, licensed to others or used as security. The owner of a granted patent might use it to protect a product or service, which he sells. Alternatively, or as well, he may grant a license to one or more parties, usually in exchange for royaltie s (Ibid). Patents in the UK, as elsewhere in the European Economic Area (EEA), have the duration of 20 years from their filing date, subject to payment of renewal fees and not being invalidated. As mentioned above, the duration for the protection of patents in the UK is 20 years and also renewable every 5 years. After this period of 20 year other people are free to produce or copy the invention. The reason why the term is set to 20 years is because the creator should have enough time to reap the rewards of creating his invention, his intellectual property. 20 years is more than enough time to get a market lead on any invention and has been at this length for... This essay describes and presents a study on the topic of patent law. A patent is a government issued right, that is granted to individuals or groups that protects their original inventions from being made, used, or sold by others without their permission for a set period of time. The law that protects and govern the patent in the UK is the Patent Act of 1977. It requires any new inventions to be a new invention; it can’t have existed before the invention was created. The researcher also discusses types of patents that are present in the United Kingdom today and the duration of these patents both in the United Kingdom and in Europe. Patent duration which is "the period in which the patent holder has monopoly rights to their invention, the granting of usage, distribution, and marketing rights to others, and the right to commercial benefit from such for a specific period". A patent is a form of intellectual property that provides the owner with an exclusive right to use and mark et an invention or process. The owner of a patent has the right to prevent others from using the invention or process without permission. For example, Pharmaceutical companies acquire patents in order to protect their drugs from competition. The researcher also analyzes the Patents Act 1977, that implements a statutory regime whereby an employee of a company may become entitled to a measure of financial reward or compensation where the employer has obtained a large benefit from a patented invention made by an employee.

Social Networking Sites Essay Example | Topics and Well Written Essays - 1750 words - 1

Social Networking Sites - Essay Example Carrying out marketing campaigns using social networking sites generally entails the following: planning – building an SMM plan is vital. The business needs to take into consideration keyword research and brainstorm content ideas which would interest the ideal customers. Content – consistent with other e-marketing areas, content is essential when it comes to SMM. The business should ensure that it offers valuable information that the target audience would find interesting. The business should make a variety of content by implementing infographics, videos as well as images besides content that is text-based (Evans 2013, p. 22). Blog – it is noteworthy that blogging is an imperative SMM tool which allow the business to share various content and information with the readers. Using blogs, the business can also blog about its recent social media events, contests and efforts. Tracking business rivals – it is generally essential to keep an eye on the competition as they could offer valuable SMM insight such as where to get links that are industry-related. They can also provide important data for keyword research. If the business rivals are utilizing a particular SMM technique that appears to be working for them effectively, the business can also do the same thing, but do it much better (Qing 2012, p. 38). Consistent Brand Image – the use of social networking sites for marketing purposes allows the firm to project its brand image across several dissimilar platforms of social media. Whist every platform has its own distinctive voice and environment, the core identity of the business should remain consistent. Links – whilst employing social networking sites for the purposes of marketing depends mainly on the business sharing its own original and distinctive... According to this paper social networking sites are good in supporting business. The various platforms of social media such as Pinterest, LinkedIn, Twitter, YouTube, Google+ and Facebook allow the enterprise to promote its products to its followers, and in so doing increase sales volume. Additionally, by engaging and interacting with customers, these social networking sites are also employed by businesses to improve customer care by responding to the clients’ questions and addressing their concerns. Nonetheless, there are a number of potential threats of using these sites for business. These threats include: acting as a platform where people with ill-intentions can generate spiteful negative comments which may hurt the reputation of the business; human error resulting in leaked corporate data; staff members of the business could make inappropriate comments on the social media account of the business; and malware attacks from external sources. However, these threats could be av oided by ensuring that the staff members are educated regarding security threats, and carrying out a wide-ranging data and access control strategy. The paper shows that in general, the best technique for preventing the potential threats that come about as a result of a business using social networking sites is to ensure that the staff members are educated regarding security threats that are associated with social networking websites. The enterprise can also carry out a wide-ranging data and access control strategy so as to prevent loss of data.

Best Teaching Aid Is Piece Of Chalk English Language Essay

Best Teaching Aid Is Piece Of Chalk English Language Essay As far back as I can remember, teachers had nothing else but a piece of chalk in school, some just had the plain white ones, while others had the multi coloured ones just to help make the lessons more interesting. Today, as a teacher I am overwhelmed by the multitude of teaching aids available, and even a little alarmed by the cutting edge technology available to me. It may be useful in certain ways, but can easily become confusing if a teacher is unfamiliar with it. But yet, even with all of this exceptional technology available, I still feel that a piece of chalk is still the best teaching tool available. It may not be cutting edge or modern technology, but its simplicity and usefulness is still by far the best instrument available to teachers. While a lot of my colleagues prefer new technology, I remain partial to the chalk. The black board is the main piece of equipment and if one uses it well and to its full potential, one will realize that modern equipments can take a step back. Not every language centre or school can provide us with the latest technology, as some may face strict budgets. Furthermore, I dont think that these modern gadgets are going to make you a better teacher and that student learning efficiency will be greatly increased. The black board and the chalk actually reminds them that they are back in school, for most of us grew up in these types of classrooms and environment, which helps to draw the students attention to the lesson at hand. Think for a moment, what you write and how you write on the board will be transferred into the students note pads and stamped in their minds. There is not one thing about the chalk that makes ones job unfeasible or is not within our reach, using a chalk and board to deli ver a lesson is a step forward that we have to pursue with our mind. A chalk is a teaching tool just like technology is, it is not just a writing tool. For years we have seen teachers using a white piece of chalk. Over time, dustless chalk was developed and eventually coloured ones appeared. The humble piece of chalk itself has evolved over time. Even though we use the blackboard to write our notes for the students, many teachers tend to rely on PowerPoint presentations. Yes, the basics are the same and yes, you can always save a bit of time as all you need to do is just plug in the computer to the projector. But what happens when there is a black out? Your notes are no longer visible and even with a backup generator, if your computer decides to give you trouble, everything your relied on and what was on it may well disappear. But the black board and your piece of chalk is still there. The backup generator will give you sufficient lighting and you can continue your lesson. I find that when you write and present your lesson, students find themselves mo re involved and interaction time is great, for you can always call on your students to write examples on the board themselves. And then again, think of how much, as a teacher, you will save on stationery when you use the chalk. When I was asked to use a classroom equipped with only a white board, I was quite happy at first because it appeared to be a step forward from the black board and chalk but soon, I realised that I needed more than just a black marker. I like to use colours when I teach, for example, verbs in red, adjectives in green and so on and I rapidly found myself spending much more on markers that dried up quite quickly. Obviously the white board may have other uses, such as acting as a screen if you are planning to show slides or a movie using the LCD projector but for teaching spelling or word stress, a board and a piece of chalk are still the best. With a piece of chalk, it is the capability of the user to employ all teaching methods and experiences to get through to and inspire the learners. Jeremy Harmer quotes: The most versatile piece of classroom teaching equipment is the board it provides a motivating focal point during whole-class grouping. With a piece of chalk we have greater influence on our students and we can also establish better connectivity with them. So how do you plan your lesson the old fashioned way? Well it is quite simple, your notes are there to guide you, if you have the opportunity to enter the classroom before your class starts, take advantage to write a few notes on the board, but dont clutter your blackboard, use different coloured chalks to make your point. You can even draw things like simple objects, you dont have to be an expert, and the fact you are using a chalk you can erase and try again. When you use new technologies, you cannot improvise your lesson because you are obligated to follow a set pattern of presentation but some students require additional attention or information and that piece of chalk allows you to become flexible in your lesson. You can erase and rewrite. The possibilities offered to teachers using a piece of chalk are endless. A teaching aid, like a piece of chalk, is just a tool to help us deliver our lesson. How effectively we use the chalk as a teaching tool is up to the teachers creativity because no matter how high tech is only as valuable and as motivating as its user.

Warrior Marks Essay -- essays research papers

Warrior Marks   Ã‚  Ã‚  Ã‚  Ã‚  Female circumcision is a traditional ritual that is mostly practiced in Africa on young girls with ages that vary from birth to pre-pubescent. It is reported to have its origins (with varying degrees of reliability) in ancient Egypt. Female circumcision was also discovered being practiced in western India and eastern Asia until it was outlawed around the turn of the 20th century (common era). The procedure is varied through three different types of circumcision: Infibulation, clitoridectomy and Sunna. Clitoridectomy and Sunna are minor version of the circumcision with Infibulation being the most drastic. These practices cause serious health hazards in some women, which become greater in adult years with the introduction of menstruating, intercourse and childbirth. Clearly, there must be a powerful reason for this procedure to continue given the complications and mandatory repetitious post surgeries. Some accounting must be taken in order to understand why women are put in such peril. The answer lies in culture. A person's culture and background define the belief system and understanding that a person holds as innate truth. All choices and decisions are made because of culture and anything that is in direct opposition to culture affects the decision process and their beliefs. Other important elements to understanding the continuance of female circumcision are social and religious traditions, power/alienation relationships, and aesthetic tastes. Is this longstanding tradition necessary and if so are there ways to incorporate more conducive (sterile instruments, medically certified/experienced doctors, age limit, etc.) methods of performing the operation? However unnecessary an outsider may think the practice is, the irrevocable fact is that this tradition is an important element of cultural identity. If the operation somehow was not completed by a certain age in the girls life, she would be encouraged by her peers as well as her elders to seek out and request the circumcision. Different from most traditional practices in African, female circumcision is exclusively reserved for women’s presence and men are excluded from detailed knowledge of specific events. Females normally have these operations performed on them before or at puberty. It is common for the mother or other close relative usually holds the girl in pa... ...iciently abhorrent that we will actively work to change the behavior. I would recommend that the United Nations take a more practical stand on the issue and begin to put in place alternatives that will at the very least make the practice of female circumcision more sanitary. These organizations offer condoms to reduce the spread of aids and food resources to incite healthy eating habits so they should begin to train these countries to complete the practice in exact medical form. This does no mean that the United Nations or any other organization agrees with the practice, it simply means that positive efforts are being made towards reducing unnecessary after effects. We will never be able to address whether or not the process is necessary because we do not understand the culture. However, we can make it better. Everyone in America does not agree with abortion, which could be considered female genital mutilation, however the choice to have the procedure done is available and it is available under medically trained doctors that are focused on keeping the patient safe. The patients of female circumcision should also have these options available. To understand does not mean to condone.

Case 6-1 Browning Manufacturing

Michellee Marie B. Chavez 2004-39460 BM 220 – Management Accounting 1) BROWNING MANUFACTURING COMPANY T-Accounts Cash Accounts Receivable Notes Payable 2,604,000. 00 144,000. 00 2,562,000. 00 49,200. 00 288,840. 00 118,440. 00 78,000. 00 311,760. 00 19,200. 00 264,000. 00 264,000. 00 492,000. 00 2,604,000. 00 552,840. 00 198,000. 00 2,873,760. 00 2,672,400. 00 49,200. 00 201,360. 00 Interest Expense 135,600. 00 38,400. 00 522,000. 00 Finished Goods 38,400. 00 38,400. 00 257,040. 00 1,806,624. 00 788,400. 00 1,901,952. 00 Indirect Manufacturing Labor 9,000. 00 2,158,992. 00 1,806,624. 0 198,000. 00 36,000. 00 352,368. 00 198,000. 00 52,200. 00 2,986,440. 00 2,542,800. 00 Manufacturing plant and equipment Direct Manufacturing Labor 443,640. 00 2,678,400. 00 492,000. 00 144,000. 00 492,000. 00 Prepaid taxes and insurances 2,822,400. 00 66,720. 00 52,800. 00 Materials 78,000. 00 Accounts Payable 110,520. 00 811,000. 00 144,720. 00 52,800. 00 788,400. 00 825,000. 00 825,000. 00 91, 920. 00 66,000. 00 935,520. 00 811,000. 00 185,760. 00 124,520. 00 788,400. 00 1,076,760. 00 Income Taxes Payable 288,360. 00 Work in Process 9,000. 00 9,000. 00 172,200. 00 1,901,952. 00 5,800. 0 Selling and Administrative Expense 811,000. 00 9,000. 00 14,800. 00 522,000. 00 1,129,200. 00 5,800. 00 522,000. 00 2,112,400. 00 1,901,952. 00 210,448. 00 Supplies Depreciation :: 17,280. 00 61,200. 00 140,400. 00 492,000. 00 66,000. 00 907,200. 00 198,000. 00 83,280. 00 61,200. 00 1,047,600. 00 49,200. 00 22,080. 00 135,600. 00 52,800. 00 Capital Stock Income Tax Expense 61,200. 00 1,512,000. 00 58,000. 00 140,400. 00 1,512,000. 00 58,000. 00 1,129,200. 00 Sales Cost of Goods Sold Power, Heat and Light 2,562,000. 00 1,806,624. 00 135,600. 00 2,562,000. 00 1,806,624. 00 135,600. 00 Sales Returns and Allowances Sales Discounts Social Security Taxes 19,200. 00 49,200. 00 49,200. 00 19,200. 00 49,200. 00 49,200. 00 Retained Earnings 829,560. 00 36,000. 00 68,576. 00 36,000. 00 898,136. 00 862,136. 00 Statement of Retained Earnings Retained earnings, 12/31/09 $829,560. 00 Add net income 68,576. 00 898,136. 00 Less dividends 36,000. 00 Retained earnings, 12/31/10 $862,136. 00 BROWNING MANUFACTURING COMPANY Projected 2010 Statement of Cost of Goods Sold Finished Goods Inventory, 1/1/10 $257,040. 00 Work in process inventory, 1/1/10 $172,200. 00 Materials used 811,000. 00 Plus: Factory expenses Direct manufacturing labor 492,000. 00 Factory Overhead: Indirect manufacturing labor $198,000. 00 Power, heat and light 135,600. 00 Depreciation of plant 140,400. 00 Social security taxes 49,200. 00 Taxes and insurance, factory 52,800. 00 Supplies 61,200. 00 637,200. 00 2,112,400. 00 Less: Work in process inventory, 12/31/10 210,448. 00 Cost of goods manufactured 1,901,952. 00 2,158,992. 00 Less: Finished goods inventory, 12/31/10 352,368. 00 Cost of goods sold $1,806,624. 00 2) BROWNING MANUFACTURING COMPANY Projected 2010 Income Statement Sales 2,562,000. 00 Less: Sales returns and allowances 19,200. 00 Sales discounts allowed 49,200. 00 68,400. 00 Net Sales 2,493,600. 00 Less: Cost of Goods Sold 1,806,624. 00 Gross margin 686,976. 00 Less: Selling and administrative expense 522,000. 00 Operating Income 164,976. 00 Less: Interest Expense 38,400. 00 Income before federal and state income tax 126,576. 00 Less: Estimated income tax expense 58,000. 00 Net Income 68,576. 00 BROWNING MANUFACTURING COMPANY Projected 2010 Balance Sheet Assets Current Assets: Cash and marketable securities $443,640. 00 Accounts receivable (net of allowance for doubtful accounts) 201,360. 00 Inventories: Materials $124,520. 00 Work in process 210,448. 00 Finished goods 352,368. 00 Supplies 22,080. 00 709,416. 00 Prepaid taxes and insurance 91,920. 00 Total current assets 1,446,336. 00 Other Assets: Manufacturing plant at cost 2,822,400. 00 Less: Accumulated depreciation 1,047,600. 00 1,774,800. 00 Total Assets $3,221,136. 00 Liabilities and Shareholders' Equity Current liabilities: Accounts Payable $288,360. 00 Notes Payable 552,840. 00 Income Taxes payable 5,800. 00 Total current liabilities $847,000. 00 Shareholders' equity: Capital stock 1,512,000. 00 Retained earnings 862,136. 00 Total Liabilities and Shareholders' Equity $3,221,136. 00 Comparative Statement of Cost of Goods Sold, Projected 2010 vs. 2009 20092010% change Finished Goods Inventory, 1/1/10 218,820. 00 257,040. 00 17. 47% Work in process inventory, 1/1/10 137,760. 00 172,200. 00 25. 00% Materials used 663,120. 00 811,000. 00 22. 30% Direct manufacturing labor 419,040. 00 492,000. 00 17. 41% Indirect manufacturing labor 170,640. 00 198,000. 00 16. 03% Power, heat and light 116,760. 00 135,600. 00 16. 14% Depreciation of plant 126,600. 00 140,400. 00 10. 90% Social security taxes 42,120. 00 49,200. 00 16. 81% Taxes and insurance, factory 46,320. 00 52,800. 00 13. 99% Supplies 56,880. 00 61,200. 00 7. 9% Work in process inventory, 12/31/10 172,200. 00 210,448. 00 22. 21% Finished goods inventory, 12/31/10 257,040. 00 352,368. 00 37. 09% Comparative Income Statement, Projected 2010 vs. 2009 2009 2010 % change Sales 2,295,600. 00 2,562,000. 00 11. 60% Sales returns and allowances 17,640. 00 19,200. 00 8. 84% Sales discounts allowed 43,920. 00 49,200. 00 12. 02% Cost of Goods Sold 1,568,280. 00 1,806,624. 00 15. 20% Selling and administrative expense 437,160. 00 522,000. 00 19. 41% Interest Expense 34,080. 00 38,400. 00 12. 68% Estimated income tax expense 89,520. 00 58,000. 00 -35. 21% Net Income 105,000. 00 68,576. 0 -34. 69% Comparative Balance Sheet, Projected 2010 vs. 2009 2009 2010 % change Cash and marketable securities 118,440. 00 443,640. 00 274. 57% Accounts receivable 311,760. 00 201,360. 00 -35. 41% Materials 110,520. 00 124,520. 00 12. 67% Work in process 172,200. 00 210,448. 00 22. 21% Finished goods 257,040. 00 352,368. 00 37. 09% Supplies 17,280. 00 22,080. 00 27. 78% Prepaid taxes and insurance 66,720. 00 91,920. 00 37. 77% Manufacturing plant at cost 2,678,400. 00 2,822,400. 00 5. 38% Accumulated depreciation 907,200. 00 1,047,600. 00 15. 48% Accounts Payable 185,760. 00 288,360. 00 55. 23% Notes Payable 288,840. 0 552,840. 00 91. 40% Income Taxes payable 9,000. 00 5,800. 00 -35. 56% Capital stock 1,512,000. 00 1,512,0 00. 00 0. 00% Retained earnings 829,560. 00 862,136. 00 3. 93% The comparison shows that in 2010, it is projected that there will be a significant increase by 274. 57% in the company’s cash and marketable securities. It can also be noted that accounts receivables for 2010 is expected to go down by 35. 41%, meaning the company will have more and faster collections of receivables, thus, increase in cash can be expected. On the other hand, notes payable and accounts payable is projected to increase by 91. 40% and 55. 3% respectively, which indicates that the company will not be able to pay its financial obligations in due time. Their credit standing as a company will worsen, because the company’s expenses will be higher in 2010. They may have faster collections of receivables, however, payables and expenses increases, resulting to the inability of the company to become liquid. Aside from this, inventory turnover is expected to be low, meaning; the company will not be able to utilize its resources efficiently. It can also be attributed to the slight increase in sales which shows that the company is having a hard time disposing / using its resources. Due to these projections, net income is also expected to decrease in 2010. 3) The company will fail to achieve its notes payable repayment goal of a year-end cash balance of $150,000. 00 after paying off at least $350,000. 00 of the notes payable, because after repaying $350,000, year-end cash balance will decrease to $93,640, which is short of its $150,000 year-end cash balance. In order to achieve its minimum objective, the company should be able to increase its sales, and lessen the expenses as well as the payables. ) Management’s inventory turnover goal will not be achieved in 2010. Inventory turnover can be computed as: Cost of Goods Sold / Average Inventory 20091,568,280. 00/ [(218,820. 00+257,040. 00)/2] = 6. 59 20101,806,624. 00/ [(257,040. 00+352,368. 00)/2] = 5. 93 As shown in the above computation, inventory turnover in 2010 is lower than that of 2009. In the budget, inventory turnover goal is not indicated to be achieved. The company should analyze its market and d emand of the people in order to evaluate how many of the goods should be prepared and ordered by them. They should be aware of the average number of products that they should have and it will be determined based on the demand. They should also strategize by having effective marketing and selling techniques. 5) The budget shows that the company will have a poor credit trade standing due to its higher payables. This shows that the company is not able to pay its obligations in time, primarily because of its inability to monitor and control their expenses. Eventually, the company will have a hard time borrowing if there will have continuous past dues, thus, operations might soon be affected and eventually will not be sustained.

Reaction to word crimes

Through the use of social medias and testing, some of the youth and young adults of today have developed a type of laziness when It comes to simple spelling, as well as, grammatical mistakes. Surprisingly, these mistakes have become so common that they have been accepted as the standard. After watching the â€Å"Weird AY† Wantonly video one point was made very clear, that the target audience Is the youth of modern society. This is shown through his use of humor and illustration of modern social media and the poor habits that the youth of today posses.Weird AY† brings up some common grammatical misconceptions that have, unfortunately, become very common throughout society. One example of this is when he talks about the confusion people have with the difference between the use of less and the use of fewer. Through his use of illustration, it is conveyed how less is to be used when referring to a measurable amount, and fewer is to be used in reference to a number of items. AY also elaborates to the audience that the words â€Å"be, see, are, and you† shouldn't be written as single letters and the laziness that goes along with writing those words as single letters Is despicable.Through his song † Word Crimes,† AY projects his view on the literary repose of the modern cyber based society that is the world today. The often use of humor and criticism helps to teach the audience the proper use of grammar and spelling ,as well as, shed light on the ignorance of the English language that some of the youth and early adults of today posses. His use of humor is a very good tool to convey his point and view on the topic of awful English habits that have become apparently more common across society youth and makes his song all the more useful in his favor.