Tuesday, January 28, 2020

Microbiology and Bacteria Essay Example for Free

Microbiology and Bacteria Essay Microbiology is the study of microorganisms which must be viewed with the aid of a microscope or electron microscope. The importance of microbiology includes: used in biomedical research, creation of medicines, environmental applications and new research tools. Disease causing organisms include: protists, bacteria, viruses and other microorganisms. Bacteria are important for fixing N2 in a usable form for plants. Bacteria and some fungi are important in decomposition and recycling of raw materials. Industry applications of microbiology: waste management, food industry, mining, medicine, research and biotechnology. 1660’s Robert Hooke observed microorganisms for the first time with a microscope and coined the term â€Å"cell†. 1632-1723 Anton van Leeuwenhoek credited with having observed the first bacteria. 1828-1898 Ferdinand Cohn developed the first classification scheme based on bacteria shape. Cohn detailed and described the life cycle of Bacillus. Cohn’s Classification System: Sphaerobacteria are spherically shaped. Microbacteria are rod shaped Desmobacteria are filamentous Spirobacteria are spiral shaped 1822-1895 Louis Pasteur Defined pasteurization to prevent spoilage of food by bacteria, develop vaccines and disproved the scientific dogma of â€Å"Spontaneous Generation†. He defined â€Å"Germ Theory† and demonstrated that germs were responsible for disease. 1843-1910 Robert Koch identified anthrax and developed agar growth medium. Koch’s postulates was a systematic method to establish the microbial cause of disease. Ignaz Semmelweis was the first to recognize the need for good hygiene during medical procedures. The first to identify nosocomial infections. 1827-1912 Joseph Lister developed antiseptic methods for use in surgery and medicine. 1854-1915 Paul Ehrlich developed chemotherapy to cure infectious diseases and discovers antibiotics to treat sleeping sickness and syphilis. 1881-1951 Alexander Fleming discovered penicillin and lysozyme. 1864-1920 Dmitri Ivansvski discovered the first virus which is known as the tobacco mosaic virus (TMV). 1952 Hershey Chase Experiments identified that DNA was the genetic material of bacteriophages. Hershey Case Experiment: using phage radioactively labeled with P32 (DNA) or S35 (protein) they infected bacteria cells. They found the P32 inside the bacteria not S35. Recommendations for Success in Microbiology Successful completions of general biology 2 semesters Knowledge of basic chemistry and biochemistry Basic understanding of classification Review layout of text book used in the course. Read and master learning objectives laid out in the text book. Master definitions presented in the course.

Monday, January 20, 2020

Jesus & Buddha :: essays research papers

Jesus & Buddha Disciple?: I have heard that you are two of the wisest men in the land and so I have come to you in hopes of advise. I am scared for my future and for the future of my newborn   Ã‚  Ã‚  Ã‚  Ã‚  daughter. Can you tell me what is in store for us or give me an assurance me that we   Ã‚  Ã‚  Ã‚  Ã‚  will be all right? Jesus: Do not worry about your life. Do not worry about food, drink, the body. Life is more than these things. Believe in your heavenly Father. He knows what you need and will provide you with it if you practice and have faith in his teachings. Strive for the kingdom of God and his righteousness and all these things will be given to you as well. Buddha: No. Comfort in the present and future must come from inside the self , not from   Ã‚  Ã‚  Ã‚  Ã‚  a God. In meditation you will find the truth of life that will set you free from worry.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Don't chase after the past,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Don't seek the future;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The past is gone   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The future hasn't come   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  But see clearly on the spot   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  That object which is now,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  While finding and living in   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  A still, unmoving state of mind.   Ã‚  Ã‚  Ã‚  Ã‚  This focus on the present is the beginning of the path to enlightenment which is comfort   Ã‚  Ã‚  Ã‚  Ã‚  through understanding. When you are able to keep your mind focused on the present   Ã‚  Ã‚  Ã‚  Ã‚  in a ‘still, unmoving state of mind' you have reached enlightenment, where you will be beyond all emotion including suffering and worry. Jesus: That is not so. A search for the entire true of life can never make you content in   Ã‚  Ã‚  Ã‚  Ã‚  your life because you can never know everything there is. That is for God alone to know. To enter the kingdom of heaven you must have faith in our Father. You must trust in His wisdom even in hard times. For to know all and understand all you would be a god. And putting yourself on a platform with God is disrespectful and   Ã‚  Ã‚  Ã‚  Ã‚  blasphemous. But if you follow His laws your suffering will end in the hereafter. Buddha: Truth is available to all people not just gods. For truth is in all things in the   Ã‚  Ã‚  Ã‚  Ã‚  universe. We only have to learn not to react with emotion to see it. If you can master   Ã‚  Ã‚  Ã‚  Ã‚  not reacting through meditation you will see the true nature of the universe that lies   Ã‚  Ã‚  Ã‚  Ã‚  behind the illusion of emotion. In this truth you will see the cause and effect relationship of all things and in that an order which will bring you understanding and comfort.

Sunday, January 12, 2020

Oil in the market

The demand for oil will be present a perfect example of this would have to be, the Chinese economy, with a surge in the demand for crude oil in china, their economy has risen tremendously. Since oil is limited. People must look for other alternatives like solar power, hydro power, even alternatives like ethanol where it is used faintly as a source of energy to power vehicles. When it comes to the market speculation there is a lot of investment being poured into the oil trade, due to this surge of investments, fluctuations in the market go from high to low on a daily basis.Risk will be present when it comes to business, but in the case of the investors depending on how the market trends are they may lose profit rather then make profit. When it comes to the supply of oil there are long and short-term factors that affect the international markets. The short-term factors include: -Profit motive -Spare capacity -Stock External shocks Profit making factors rely solely on OPEC operating nat ions. OPEC is put in place as a cartel to regulate price fixtures on crude oil and gas that are supplied by world's oil producers.Ex: Saudi Arabia Oil refinery's have stocks in place to be released in the market when the demand for oil fluctuates, in the case of an oil company in peril with low profits, the effects of production shocks may be devastating to the companies growth, examples of these issues. Taking a longer-term perspective, the long run world oil supply is linked to 1 . Reserves: Depletion of proven oil reserves – the faster that demand grows, the quicker the expected rate of depletion 2.Exploration: Investment spending on exploring, identifying and then exploiting new oil reserves. When oil prices are rising and are expected to stay strong for the foreseeable future, it makes financial sense to invest more resources in exploring for new reserves, even though these may not come on stream for some years. 3. Technology: Technological change in oil extraction (whic h affects the costs of extraction and the profitability of extracting and then refining the oil) Long-term effects include: Reserves Exploration Technology

Saturday, January 4, 2020

Personal Statement My Vision - 856 Words

My mission is to reach my full potential, help guide others to reach their full potential, and to live life to the fullest. My vision is to find a career that I love doing most likely in business and technology and working with people that have the same ambitions as I do to help reach my full potential and to get the most out of life through finishing school, starting my own family, and living without stresses. My plan to accomplish this vision is to make a lot of connections throughout life whether it is through my fraternity, school, or just random people I meet on the streets. I scored a 53 on my personality test for extraversion, I don’t see myself as a very outgoing person, but I am always willing to meet people and make new connections. I also scored a 52 on agreeableness, it is average score, but shows that I am willing to work with people and not really sheltered to my own ideas. I want to graduate Western with my bachelors in marketing and move to a bigger state, thinking California as of right now, and meeting more people and working whatever jobs I can get out there. It will be stressful at times. My neuroticism score is 41 which shows stressful situations is upsetting to me, but I am generally able to get over these stressful situations and get on with my goals. I scored a 6 on my openness to experience which shows that I like to think and plan ahead to reach my goals. I will eventually build up to a career that I will enjoy doing for the rest of my life. MyShow MoreRelatedPersonal Vision Statement : My Vision1508 Words   |  7 PagesIntroduction In this paper, I will outline my personal vision statement. This vision and mission will help determine the steps I need to take now in order to become the type of leader that others will follow. Next, I discuss those internal and external obstacles which may prevent me from achieving my goals. Lastly, I will identify the steps I will take to overcome or mitigate those obstacles. In conclusion, by outlining my desired personal vision statement I hope to have a picture or image upon whichRead MorePersonal Vision Statement : My Vision751 Words   |  4 PagesVision Statement Introduction I am writing this statement as a declaration of my personal vision. It will serve as a guide to help ensure that my actions are corresponding to what I envision. This personal vision statement is designed to help facilitate my purpose, unforeseen obstacles, and how to manage theses obstacles. A great deal of thought has gone into constructing this vision statement and I hope that within time these endeavors fill me with a sense of satisfaction and accomplishment. MyRead MorePersonal Statement : My Vision Statement869 Words   |  4 Pages We all have that vision statement that reflects your vision of your future, but also serves as a roadmap of your future. A vision statement is something we all have it’s one thing we really never notice. Just as I noticed mine. As everyone has a different vision statement my vision statement was really unique and made me realize a lot. To begin, a few information on my vision statement in my personal life starts off with important person which is my high school principal who really motivatedRead MorePersonal Strategic Plan For A Business Organization1282 Words   |  6 PagesThe purpose of this paper would be a personal strategic plan for myself in which visualizes me as a business organization, or as You, Inc. Therefore, to create a personal strategy one must examine a mission statement, vision statement, and understand the environmental scan to identify external opportunities and threats; in which, an individual or organization gathers information about the market, society, its competitors, and oneself. A mission statement defines an individual purpose for achievingRead MoreDefining The Strategic Principle Of Mission Statements905 Words   |  4 PagesDefine the strategic principle of: Mission Statements. As the authors Dess, McNamara, and Eisner pointed out in the text book, the mission statements is a set of organizational goals that includes the purpose of the organization, its scope of operations, and the basis of its competitive advantage. (p.26) In other words, a mission statement communicates why the firm exists and how they are going to respond to their stakeholders. In order for a mission statement be successful it has to have the following:Read MoreMy Passion For Christ Drive Everything That I Do933 Words   |  4 Pages2.1 Mission Statement. I am determined to allow my passion for Christ drive everything that I do. This includes being a good friend and investing myself into people more, asking the hard questions both in class and in life, and improving on my self judgement (being my own worst enemy). Included in this is, having more internal self-confidence. I will also take advantage of my strengths by accepting that imperfections are normal, and weakness will allow me to grow and trust more with all of thisRead MoreMicrosoft Sql Database Management System872 Words   |  4 Pages(Microsoft SQL DBA). I have pursued my under graduation in Information Technology, during my course work I was more interested in databases and I have developed special interest in making it as my career. I have learned basics of all database concepts and I have attended extra tuitions and seminars to get in depth knowledge about it. In the last semester of my master’s program I choose SQL DBA as my project by doing this project I would like to provide a detailed report of my training as SQL DBA and alsoRead MoreEssay on Mission and Vision Statement897 Words   |  4 Pages Mission and Vision Statement Mission Statement: As an educator I will provide for students the opportunity to make a positive difference in their lives to help them accomplish unexpected goals. I will enhance learning to support my students in achieving their highest potential by integrating technology into the curriculum. I will integrate conceptual technology learning techniques that will implement concrete knowledge of technology that will emphasize mastery of understanding. Through committedRead MoreThe Attributes Of Effective Leaders1168 Words   |  5 PagesAttributes of Effective Leaders Specific Purpose: To inform my audience of the importance of four essential attributes possessed by effective leaders. Introduction I. We all have an image that comes to mind when we think of great leaders. It may be the President of the United States or other world leader, or a famous athlete or coach. A far less prominent group of leaders we all relate to personally and find important is the leaders within the companies we work for. II. Read MoreA Mission And Vision Statement909 Words   |  4 Pages Introduction A mission and vision statement define a facility; it provides a statement of the companies goals, values and its purpose. All employees need to be aware of these values in-order to allow the company to succeed and to accomplish greater tasks. Baystate Noble is a small community hospital and its mission and vision statement define the hospital very well. Their statement states the following, â€Å"It is our mission to improve the health of our patients through innovative care in a personalized

Friday, December 27, 2019

Qualitative Research Methods Used For Gathering Information

QUALITATIVE RESEARCH METHOD FOCUS GROUP STUDENT’S NAME:†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ UNIVERSITY OF THE PEOPLE 12/1/2015 Qualitative research method is a systematic strategy used for gathering information that are non-numerical, that is, they use visual and narrative words instead of using number. The data collected are from comprehensive case studies, focus groups a qualitative research approach whereby subjects answers an open-ended interview questions, likewise each others comments; ethnographies or field observation. (Headlessprofessor, 2012) I will be conducting a focus group around the topic: Mathematics the most difficult or simplest course. My participants consist of 5 British students (two girls and three boys) in Year 6 from different schools in Birmingham, the United Kingdom. The purpose of choosing a smaller group for this topic is to be able to maximize time, engage the entire 5 student in the discussion and to gather adequate fact. Sit back and enjoy. Welcome and thank you all for participating in today’s focus group where we will be discussing the topic titled Mathematic the most difficult or simplest course. My name is Joan McDonald; I work at the Birmingham City Council. However, our aim of inviting you here is to establish your impressions around the course; explore your views and gather some ideas and information on the tools or techniques to adopt in order to change student’s perspective about Mathematics and make them enjoy the topic rather than hate it. FewShow MoreRelatedResearch Methods717 Words   |  3 Pagesgeneral, and then will present a brief discussion of the methods that supposed to be used in this research to investigate general English language teachers’ conceptions and beliefs about CLT implementation in some Libyan universities. as well as explore what might be the issues that hinder such teachers from applying CLT in their classes. Additionally, this chapter will present a theoretical background of the questionnaire and interview methods. This will be followed by presenting the stages of dataRead MoreQualitative And Quantitative Research Methods1285 Words   |  6 Pages Qualitative and Quantitative Research Ravi Teja Mora Dr. Jimi Peters Research Methods Stratford University â€Æ' Qualitative and Quantitative Research Introduction There has been a widespread of debate in recent years regarding the quantitative and qualitative research methods, wether one or the other has to be emerged as superior. Although there have been so many theories and conclusions, this paper intends to discuss on the similarities and differences between the qualitative and quantitativeRead MoreThe Types Of General Data1339 Words   |  6 PagesQualitative and Quantitative are the two types of general data. Quantitative is data the deals with quantities, information that can be measured and put down as numbers on paper. An example quantitative data can be someone’s height, shoe size, and length of hair. Qualitative data is information that can’t be measured but still existed in a sense that we can understand. When taking the two of these and put them into the format of research they both have different aims in trying to collect their ownRead MoreWhat Are The Types Of Research Philosophies?1115 Words   |  5 PagesAcco rding to Kumar (2010), a research methodology is a is an investigation that uses laid down scientific procedures in the formulation of problems, creation of hypothesis or identification of the laid down methods of answering research questions. 3.1 Research philosophy Whenever providing a research methodology, it is important to determine the exact philosophy that will be used in the research. There are two main types of research philosophies. These are analytical or descriptive philosophiesRead MoreDifferent Research Strategies With Distinctive Characteristics Available From Which A Researcher May Select Based On The Previous Criteria1636 Words   |  7 Pages3.1 Mixed Methods There are various different research strategies with distinctive characteristics available from which a researcher may select, based on the previous criteria. Yin (2003) and Saunders et al. (2009) recognized that granting numerous research strategies occur, there are great commonalities amongst them and henceforth the significant contemplation would be to choose the greatest useful strategy for a particular research study. Some of the typical research approaches used in businessRead MoreGathering Research Data Paper1191 Words   |  5 PagesGathering Research Data Paper Lashonda Bragg CJA/334 March 26, 2012 Glen Winters Gathering Research Data Paper Gathering data and researching material is very important within the criminal justice system. No matter what profession one may have within the judicial system, researching information is something that has to be done at one time or another. Within this paper I plan on discussing what I’ve learned about research for criminal justice and its criteria. EmphasesRead MoreThe Theory Of A Research Hypothesis1354 Words   |  6 Pagesdeductive approach, Investigator has to pay attention on the development of research hypothesis by which we can reach to result. Formation of hypothesis is totally depend on the predetermine study and discovered theories. When the hypothesis is complete than investigator have to test these hypothesis on the basis of collected data may be it can accept or reject .There are following three steps by which we can use the deductive method approach. Step one: make hypothesis on the basis of discovered theoriesRead MoreMarketing Research Tools Essay1310 Words   |  6 PagesMarketing Research Tools Once a decision is made to use marketing research, management goals and objectives determine the type of selection methods used. There are a wide range of market research tools and methods available to decision makers. Depending on the goals and objectives of the company, researchers have many options. Some of the research tools include mail and web surveys, personal interviews, and focus groups. This paper will discuss and differentiate among the various tools used in primaryRead MoreQuantitative Vs. Qualitative : A Comparative Analysis Of Research Methods Essay1606 Words   |  7 PagesQuantitative vs. Qualitative: A Comparative Analysis of Research Methods Engaging in a research project can be a frightening and intimidating task for anyone. However, Polansky and Waller (2015) provide a six-step process that is designed to simplify the research process by alleviating anxiety and ensuring that the researcher is able to complete the project in a timely manner. The first step is defining the problem so that it is clearly understood. Once there is clarity on what needs to be doneRead MoreA Research On Computer System1035 Words   |  5 Pagesdeciding factor of what a research will unfold. Research is a process to discover new knowledge for either personal or professional to solve a problem. Unconsciously, most people are researchers most of the time with no define or formal process. I believe people do not necessarily think of themselves as researchers but research is about collecting information that tells us about something and helps to make informed decisions. As one go about their daily routine, research done whether it is reading

Thursday, December 19, 2019

Epic Journeys towards Improvement in The Epic of Gilgamesh...

In the readings, The Epic of Gilgamesh and Oedipus Rex, both protagonists embark in an epic journey to either better themselves, or their kingdoms. Gilgamesh slays a monster with the help of Enkidu for fame, but then leaves his kingdom of Uruk to go on a quest for immortality. Oedipus outsmarts a monster and saves the city of Thebes once, but then has to save it once more by leaving Thebes. Both protagonists have similarities and differences in each of their journeys. Oedipus and Gilgamesh both similarly have higher beings that they pray to for help. The difference is that in the story of Gilgamesh the gods answer him, while in Oedipus the god has a priest that acts as a messenger and an oracle that can see the future. Without the intervention of the gods, both of the heroes’ stories would have had totally different outcomes. Gilgamesh would have probably died in his first fight with Humbaba. Oedipus might have been lucky enough to never find out about his past if the godâ₠¬â„¢s prophecies never came true. Another major difference between the two protagonists is that Gilgamesh is born two-thirds divine and one-third human. He says, â€Å"If I fall on the way, I’ll establish my name: Gilgamesh†¦Ã¢â‚¬  (49). The hero of Uruk will do whatever it takes to leave his mark in the world. The fact that Gilgamesh is mostly divine helps him overcome fear that would scare a mere mortal. Oedipus is just a plain human being that was prayed to the gods and is desperately trying to not have the

Tuesday, December 10, 2019

Financial Letter of Advice Board of Carat Ltd

Question: Discuss about theFinancial Letter of Advicefor Board of Carat Ltd. Answer: To, The Board Carart Ltd External Accountant 22 September 2016 Dear Nicole, (Subject: Financial Letter of Advice) The board of Carat Ltd is presented with this letter of advice. The financial impact which declaration of rebate before or after 30h June can have- It was observed that one of the shareholders of Carart Ltd has efficiently contributed well over half of the annual income. For this reason, the board has considered to reward its shareholders by offering a rebate to them by $300,000, particularly as bonus for their efforts. This can be accounted for further expenses of the company and it indicated that it is fair for its stakeholders in regard to their contribution. [1] Without Rebate Payment Considering Rebate Payment 50% Rebate Payment Rental Income 100000 100000 100000 Rebates 750000 750000 750000 Gross Income 850000 850000 850000 Salaries 100000 100000 100000 Rebate Paid 300000 187500 Other Expenses 210000 210000 210000 Interest 45000 45000 45000 Total Expenses 355000 655000 542500 Net Profit before Tax 495000 195000 307500 Less: Income Tax 148500 58500 92250 Net Profit after Tax 346500 136500 215250 Less Dividend 200000 78788 124242 Net Profit after Tax Dividend 146500 57712 91008 Net Profit Margin 63.53% 28.24% 41.47% From the above table it can be observed that if the rebate is paid before 30 June in the year 2016 then the company will not attain its required 30% net profit margin as after paying such rebate the companys net profit after tax will decrease. However, if the company decides to pay 50% of its total rebate then it might be able to attain the desired percentage of its net profit margin. If the company maintains its net profit margin after paying considerable rebate amount then it can be gain bank funding easily. Representation of earnings management and evaluate whether it is good or bad- Earnings management can be used by the board of Carart Ltd as it act as a tool in offering information to investors. This tool will serve as the better estimate for continuous earning power and if the market understands this, the share price of the company will rapidly reflect the internal information. The vital patterns of the earnings management those must be considered by Caret Ltds board include income minimization, maximization and smoothing. It is vital to consider that the board of the company can be motivated by distinct patterns of earnings management but such patterns might come under conflict. [2] For example, Carart Ltd might desire to smooth its income for borrowing needs and at the same time decrease income for certain political rationales. The board must consider use of earnings management in employing accounting techniques for generating financial statements, as it will present a positive vi ew of the companys business conducts and financial situation. Earnings management avails advantage of the ways accounting rules are implemented and generate financial reports those inflate earnings, total assets and revenue. Earnings management can be considered bad for it might be able to decrease the financial statement information dependability. Managers might twist reported earnings for not those obvious reasons. Conversely, there is an increased dependence on earnings management for offering the companys shareholders with internal information for the expenses of revealing internal information are quite high[3]. However, earnings management if implemented by the board of Carat Ltd can also reveal its good side that is concerned with effective contracting. At the time a contract imposes difficult or inadequate terms on manager, earnings management can offer flexibility option as long it does not consider the managers opportunistic motivations.[4] Moreover, for the company, earnings management can prove to be a manner to unblock communication to the public[5]. Blocked communication persists at the time it is complex and highly expensive to translate a managers capable expertise regarding the company or its board of directors. Through efficient use of financial statements for communicating the companys financial health, earnings management might be employed for informing Caret Ltds shareholders about the companys internal information. Earnings management is to be implemented by Caret Ltd for this will serve as long term lending contract pertains to safeguard the lender from the potentially adverse actions of the companys board. This serves as a motivation to steer managers away from violating debt contract as such violation can be increasingly costly for the company and might affect its capability to operate the business. [6] Recommendations on which the rebate year must be committed to pre or post 30th June- Carart Ltd can decide to pay its rebate in the year 2016 by paying 50% of the rebate amount. This decision will help the company in attain 41.47% net profit margin that is required to obtain bank funding. Based on the AAA model, decision making on the companys rebate payment is taken that includes: Establishing the facts- The financial impact of paying rebate before or after 30th June, 2016 is evaluated. Recognizing the ethical concerns- Ethical payment to the stakeholders must be considered while taking any decision on payment. Recognizing the norms- Decision of rebate payment is taken within its ethical, social and professional behavioral context. Look for alternative course of action- From the analysis, it was gathered that there are alternative cases of rebate payment. One is not paying the rebate at all this year as it might decrease the net profit margin gradually. Another scenario is paying 50% of the rebate amount that will increase the net profit margin. Considering possible consequences- Considering the payment of 50% rebate amount to be most desirable, possible consequences are increased net profit margin and effective earnings management. Another consideration is not paying the rebate whose consequence also includes increase in net profit margin. Financial decision making- Based on the consequences of the decisions, the most desirable decision is considered to be payment of 50% rebate amount in the year 2016. Kindly, consider the letter of advice offered based on several effective considerations and from these the companys continued success in all future business conducts is expected. Yours Sincerely, Name References Ball, Ray. "Accounting informs investors and earnings management is rife: Two questionable beliefs."Accounting Horizons27, no. 4 (2013): 847-853. Bhren, yvind, Morten G. Josefsen, and Pl E. Steen. "Stakeholder conflicts and dividend policy."Journal of Banking Finance36, no. 10 (2012): 2852-2864. Dechow, Patricia M., Amy P. Hutton, Jung Hoon Kim, and Richard G. Sloan. "Detecting earnings management: A new approach."Journal of Accounting Research50, no. 2 (2012): 275-334. Joe, Jennifer R., Diane J. Janvrin, Dereck Barr-Pulliam, Stephani Mason, Marshall K. Pitman, Zabihollah Rezaee, Kerri-Ann Sanderson, and Yi-Jing Wu. "The Auditing Standards Committee of the Auditing Section of the American Accounting Association is Pleased to Provide Comments on PCAOB Staff Consultation Paper No. 2015-01, The Auditor's Use of the Work of Specialist s: Participating Committee Members."Current Issues in Auditing9, no. 2 (2015): C18-C37. Li, Wilson XB, Tina T. He, and Gordon YN Tang. "Ultimate control, expropriation and dividend payments: a reputation management perspective."Journal of General Management40, no. 2 (2014). Watts, Ross L., and Luo Zuo. "Understanding Practice and Institutions: A Historical Perspective."Accounting Horizons30, no. 3 (2016): 409-423.