Voltammetric Methods for Trace Analysis of Chromium Essay Example for Free

Voltammetric Methods for Trace Analysis of Chromium Essay Voltammetric methods of analysis, which have been used since the invention of polarography in 1922, witnessed a serious decline in use and was even threatened with extinction with the development of Atomic Absorption Spectrometry (AAS) in the mid-1960s (Bond, 1980, pp. 2-3). The remarkable detection limits of AAS, coupled with its ability to determine almost all the metallic elements, was beyond the reach of classical polarography, which had come to be regarded as a very unattractive technique due to its clumsy instrumentation. However, there has been a resurgence of interest in the electroanalytical techniques during the past years, mainly as a result of the appearance of vastly improved, commercially available instrumentation which has taken full advantage of the electronic revolution. In parallel with the instrumental developments, there have also been accompanying advances in the theoretical aspects of electroanalytical techniques with the development of, for example, ax, pulse and stripping techniques. As a consequence, voltammetry is now established as an extremely versatile, sensitive, rapid and inexpensive analytical technique which has found applications in most areas of analytical chemistry. The fundamental principles of polarography are described by Bond (1980), though he recounts developments in polarographic techniques that have led to the renaissance and widespread adoption of voltammetry. Over the last 15-20 years, there has been a revolution in the existing data regarding the distributions and chemical behavior of trace elements in natural waters. This revolution has been brought about by the realisation that any analytical methodology has to account for the risks of contamination as well as analyte losses involved during the sampling and sample handling steps. Thus clean techniques have been developed and adopted for the collection, preservation, storage and analysis of water samples for trace analysis. This, coupled with the advent of extremely sensitive techniques, has resulted in concentrations of trace elements in seawater being shown to be factors of 10 to 1000 times lower than those previously accepted (Donat, et al. , 1995, p. 247). This in turn has led to a demand for more accurate data to be generated at lower concentrations. The focus of this paper is to discuss voltammetric methods for the analysis of one of the biogeochemically important trace metals in natural water: chromium. Voltammetric Methods AAS (especially Electrothermal AAS) techniques are generally regarded as the ultimate methods of detection for ultra-trace analysis because of the detection limits attainable by these techniques. However, in the form of Anodic Stripping Voltammetry (ASV), voltammetry offers a technique that, in specific cases, can rival these techniques with respect to detection limits, reproducibility and ease of operation. The extreme sensitivity of ASV is due to the analyte preconcentration step inherent to the technique, whereas the spectrometric techniques rely on a prior analyte preconcentration step. Another advantage that ASV offers is that it can speciate the analyte species on the basis of their lability in the natural medium (Florence, 1986) The high sensitivity of ASV allows for the determination of metal speciation in natural waters without the necessity of external pre-concentration. ASV involves two steps: deposition step, which is an internal pre-concentration, during which a negative potential is applied at the mercury drop (i. e. the working electrode) and the metal ion is reduced to the metal which dissolves in the mercury drop forming an amalgam, followed by the stripping step, during which a positive-going potential scan causes re-oxidation of the metal in the amalgam. Thus, the amalgamated metals are stripped out of the mercury electrode and give rise to anodic peak currents, whose heights are proportional to the ASV-labile (i. e. ASV-measurable) metal species (Willard et al. , 1988, p. 719). The applicability of ASV is contingent on the metal to be determined being soluble in mercury to form an amalgam. This requirement severely limits its widespread application in environmental analysis and ASV has remained more or less confined to the determination of Cu, Pb, Cd and Zn. In this respect, the applicability of ASV is very restrictive, in contrast to the capability of AAS or ICP techniques, which are readily applicable for the determination of most of the elements in the Periodic Table (Willard et al. , 1988). In parallel with ASV, Cathodic Stripping Voltammetry (CSV) techniques have also been used for trace element analysis. Until relatively recently, this technique was viewed as the mirror image of ASV (Wang, 1985). In classical CSV, the analyte species is electrolytically preconcentrated as an insoluble Hg species on the electrode by the imposition of a relatively positive, constant potential during the deposition stage. The applied potential results in the formation of Hg22+ ions on the electrode surface. Analyte species capable of forming insoluble Hg compounds react with the Hg22+ to form an insoluble film on the surface of the electrode. During the stripping stage, a negative potential scan is applied on the electrode, resulting in the reduction of this insoluble compound to Hg0 and the original analyte ion. The faradaic current resulting from this reduction forms the analytical signal. In this preconcentration mode, CSV is applicable to the analysis of mainly anionic species and has been used for the analysis of halides, cyanide, sulphide and a variety of organic compounds (Wang, 1985). The applicability of CSV has now been extended to the determination of metallic species following considerable research into a new, non-electrolytic method of preconcentration during the last decade. This preconcentration method is based on the observation that many organic compounds exhibit surface active properties that are manifested by their adsorption from solution onto the surface of a solid phase. Adsorption has been regarded as an undesirable adverse effect in polarography for a long time but enhancements in polarographic waves had been observed and attributed to adsorption since the early days of polarography (Bond, 1980). Pihlar et al. (1981) were the first to exploit adsorption of the dimethylglyoxime complex of Ni on the Hg electrode for the preconcentration of Ni before its stripping. Since then, procedures for the determination of a large number of trace elements have been developed and applied to environmental samples. Wang (1989) provides excellent review on the development, potentials and applications of CSV, which contains a detailed treatment of the fundamental principles of CSV, the mechanisms of complex adsorption and of the stripping step. The principle behind the new method is very simple: under optimized solution conditions, the analyte (generally metal ions) reacts with an added ligand to form a complex which is adsorbed on the surface electrode during the preconcentration stage. This complex is then reduced during the stripping stage, which consists of the application of a negative potential scan on the electrode. During the stripping stage, the reduction process producing the peak current may be due to the reduction of the metal ion, the reduction of the ligand or the simultaneous reduction of both the ligand and the metal ion. The selectivity of the method is determined by the judicious choice of the complex-forming ligand and, since the reaction between the ligand and the analyte is usually dependent on the oxidation state of the analyte species, speciation analysis is generally achieved (Wang, 1985). A comprehensive review of ligands used in, and metals determinable by CSV is given by (Paneli, 1993). It can be conceived that with the choice of a proper ligand, any metallic species should be amenable to CSV determination, opening up the whole Periodic Table to this extremely sensitive, selective and inexpensive analytical technique. The reduction of the ligand can be used for the determination of metals which are reduced at very negative potentials. It is no wonder therefore that so much activity has been channeled towards the search for new ligands for CSV of trace metals in environmental samples. Almost two decades after the technique was first used for the determination of nickel, there is some continuing debate as to the name of the technique. Since the adsorption phenomenon is utilized for preconcentration of the analyte species, the technique has also been referred to as Adsorptive Stripping Voltammetry, (AdSV), as well as Adsorptive Cathodic Stripping Voltammetry (AdCSV), whereas many workers simply refer to it as CSV based on the direction of the current flow during the reduction. Following a discussion on the pros and cons of the different names used for the technique, Fogg (1994) reached the conclusion that the term cathodic stripping voltammetry with adsorptive accumulation would be more informative. However, he acknowledged that the term cathodic stripping will continue to be used. In contrast to the analytical methods, electrochemical methods for trace metal analysis are very fast and require relatively simple and inexpensive instrumentation. If the complexing ligand is chosen such that the reaction occurs selectively between the ligand and the analyte in a given oxidation state, speciation is achievable without lengthy separation steps and the preconcentration inherent to the technique precludes the need for a potentially contaminating preconcentration step (Wang, 1985). The whole analytical procedure can generally be carried out within the confines of a clean bench, which is a major asset in trace analysis. The fact that the material adsorbed on the mercury electrode is readily accessible for instantaneous reduction during the stripping stage leads to the flow of a large current, which is the analytical signal. Hence high sensitivities, i. e. , extremely low detection limits, can be achieved. In CSV, detection limits in the sub-Â µg/L level are routinely achieved using preconcentration times of 1-3 min (Wang, 1985). All these assets make CSV potentially the most appropriate technique for environmental, and, specifically, natural water analysis. Voltammetric Analytical Methods for Chromium Chromium occurs principally in nature as the extremely stable mineral chromite, FeO. Cr2O3. In most soils and bedrocks, it is similarly immobilized in the trivalent state; however, the environmental concentrations of chromium are significantly in excess of the natural mobilization of the element by weathering processes. This is because chromium and its compounds have widespread industrial applications, resulting in large quantities of the element being discharged in the environment (Bowen, 1979). The chromium concentrations encountered in natural waters are very low; concentrations vary from 0. 1 to 0. 3 Â µg/L in seawater and from 0.3 to 6 Â µg/L in unpolluted surface waters (Bowen, 1979). The study of the chemical speciation of chromium in natural waters has been a topic of great interest for 40 years. The speciation studies have almost exclusively focused on the distribution of chromium between Cr(III) and Cr(VI) (Fukai, 1967, p. 901). Polarographic methods for the analysis of chromium have long been established but the detection limits do not permit their application to natural waters. However, it was during the polarographic study of Cr in supporting medium containing EDTA and nitrate ions that an important observation was made by Tanaka and Ito (1966). These authors found that the Cr polarographic waves were unusually high in this medium and attributed it to the catalytic re-oxidation of an intermediate Cr(II)-EDTA complex by nitrate ions. Golimowski et al. (1985) were the first to recognize the role of adsorption in the polarographic determination of Cr in the presence of DTPA as supporting electrolyte. They showed that the Cr-DTPA is adsorbed on Hg whereas Cr-EDTA is not, hence the notion that DTPA is more suitable than EDTA for the polarographic determination of Cr. Golimowski et al. (1985) exploited the adsorption of the Cr-DTPA complex for the preconcentration of the analyte at a Hanging Mercury Drop Electrode and thus published the first CSV method for chromium. DTPA was used as the complexing ligand and the catalytic effect of nitrate ions was used for enhancement of the reduction currents. In what would be the first application of a voltammetric technique for the determination of chromium at levels prevalent in natural waters, they reported a detection limit of 20 Â µg/L for a 2-min deposition time. The superiority of this analytical method vis-a-vis the non-electrochemical methods was unquestionable. The CSV method provided not only the required detection limit, but it did so without the need for any separate sample pretreatment steps (Golimowski et al. , 1985). However, Golimowski et al. (1985) failed to consider that the sensitivity of Cr(III) was less than that of Cr(VI), although this observation had already been made by Zarebski in 1977. These authors also failed to observe that the response of Cr(III) was transient (see below). According to Golimowski et al. (1985) therefore, the method was applicable for the determination of total chromium and they claimed success in its application for the determination of chromium in river, lake, sea and rain water. Given the view of Golimowski et al. (1985) regarding the applicability of the DTPA method for the determination to Cr(III), Torrance and Gatford (1987) made a very thorough study of the CSV of the Cr-DTPA complex and confirmed that the responses of Cr(III) and Cr(VI) were indeed different. They found that the Cr(VI):Cr(III) response ratio was 14:1 at 0. 1 Â µg/L and 1. 2:1 at 1 Â µg/L of Cr respectively. These authors also found that with both Cr(III) and Cr(VI) there was a kinetic effect that produced a decrease in peak current with time; this decrease was more severe for Cr(III), with a decrease of 15% in the first 5 min after the addition of DTPA. Therefore it was concluded that Cr(III) and Cr(VI) cannot be determined in a solution unless all Cr(III) is oxidized to Cr(VI). They achieved this by heating the sample solutions with bromine water and attained detection limits of 0. 023 Â µg/L Cr as Cr(VI) (Torrance and Gatford, 1987). Scholz et al. (1990) also confirmed that the DTPA method works reliably only for Cr(VI) and proposed that, for the speciation of chromium, total chromium be determined as Cr(VI) after prior conversion of Cr(III) to Cr(VI) by uv-irradiation. Cr(VI) only was determined after a prior step in which the Cr(III) was removed from solution by coprecipitation with AI(OH)3. Cr(III) could then be obtained by difference. The use of DTPA as the complexing ligand in the determination of chromium was further studied by Boussemart et al. (1992), who devised and optimized a method for the speciation of chromium in natural water. These authors observed that the sensitivity for Cr(III) was about 70% of the Cr(VI) sensitivity. They also found that the response for Cr(III) was transient, disappearing completely in about 30 min. They therefore devised a method whereby the CSV peak current was recorded under optimized conditions immediately after the addition of DTPA to the voltammetric cell. The peak current at this time would be equivalent to the response due to Cr(III) and Cr(VI). Then, after 30 min (when the Cr(III) was believed not to be responding), they carried out a determination of Cr(VI) by a Cr(VI) standards addition. The concentration of Cr(III) was estimated from the initial response of Cr(III) plus Cr(VI). Thus, they reported a detection limit of 0. 1 nM (ca. 5 ng/L) for a 2-min deposition time. Although they used this method for the speciation of Cr in natural water, it is deficient in that the Cr(III) can only be estimated (Boussemart et al. , 1992). Apparently, these authors failed to consider the findings of Torrance and Gatford (1987) regarding the differing ratios of Cr(VI):Cr(III) responses at different concentrations as well as the rapidly decreasing response of Cr(III). The rate of decrease of the Cr(III) response is such that by the time the solution is purged and the first voltammetric run completed, there already is a substantial loss in signal. If, as is normal practice, voltammetric runs are carried out in triplicate and, as proposed, a deposition time of 2 min is chosen, it would be impossible to quantify the initial response due to the Cr(III). However, this method is very useful because it enables total Cr(VI) to be determined without any sample pretreatment step. Probably having realized the deficiencies of the above method, Boussemart and van den Berg (1994) later published another method for the determination of Cr(III) in natural water. In this case, the Cr(III) was preconcentrated by adsorption on silica. The adsorbed Cr(III) was later released by converting it to Cr(VI) by uv-irradiation and this Cr(VI) was determined by CSV, with DTPA as the complexing ligand. Conclusion From the discussion above it can be seen that analytical methods with the required sensitivity for the speciation determination of chromium in natural water can be based on electrochemical techniques with better attainable detection. Additionally, the electrochemical techniques generally involve less sample pretreatment and are faster and cheaper to perform. For these reasons, electroanalytical methods are preferable for the determination of chromium. Of the stripping techniques discussed, the method based on DTP A seems best suited to the determination of Cr(VI) in natural water, because Cr(III) does not respond. However, the difficulty faced in determining Cr(III) is a major drawback. Considering the methods described above, the complete speciation of chromium would need the complete oxidation of Cr(III) to Cr(VI) or the physical separation of the Cr(III) species as done in the methods by Boussemart and van den Berg (1994), or Scholz et al. (1990). These pretreatment steps are lengthy and are potentially likely to introduce analyte losses as well as contamination in the analytical method. The incorporation of sample pretreatment steps seems to be contrary to the spirit of electroanalytical techniques where excellent sensitivity coupled with simplicity and minimal sample handling is lauded as the great asset of the technique. The complete speciation of chromium could in principle be achieved without any need for sample pretreatment by the use of two different complexing ligands, for example, DTPA for Cr(VI) only and then cupferron or 2,2-bipyridine for total chromium (Cr(III) plus Cr(VI)). The difference between total chromium and Cr(VI) would then be equivalent to Cr(III). However, adoption of such a speciation scheme has apparently not yet been investigated, probably because it would entail undesirable additional time and costs (costs and purification of additional chemicals etc. ) in the overall process. References Bond, A. M. (1980). Modern Polarographic Methods in Analytical Chemistry. New York: Marcel Dekker. Boussemart, M. , van den Berg, C. M. G. , Ghaddaf, M. (1992). The determination of the chromium speciation in sea water using catalytic cathodic stripping voltammetry. Anal. Chim. Acta, 262, 103–115. Boussemart, M., van den Berg, C. (1994). Preconcentration of chromium (III) from seawater by adsorption on silica. and voltammetric determination. Analyst, 119, 1349-1353. Bowen, H. J. M. (1979). Environmental Chemistry of the Elements. Academic Press. Donat, J. R. , Bruland, K. W. (1995). Trace Elements in the Oceans, in Salbu, B. and Steinnes, E. (Eds. ), Trace Elements in Natural Waters. CRC Press. Fogg, A. G. (1994). Adsorptive stripping voltammetry or cathodic stripping voltammetry? Methods of accumulation and determination in stripping voltammetry. Anal. Proc. , 31, 313-317.

Quality of Artesian Water | Analysis

Quality of Artesian Water | Analysis Evaluation of the microbiological and physicochemical quality of Artesian well water used for irrigation in ArRiyadh Sulaiman Ali Alharbi1*, M.E.Zayed1, Arunachalam Chinnathambi1, Naiyf S. Alharbi1 and Milton Wainwright1,2 Abstract The quality of water from artesian wells used for irrigation was analyzed. Water samples were collected from 12 wells from different farms along a 8.5 km transect of the Hayer which is an area located approximately 35 km south of ArRiyadh. The major parameters for assessment of the groundwater quality used here were analysis of the major cations (K+, Na+and NH4 +) and the major anions (Cl-, SO42-, NO3- and PO43-). A total dissolved solid (TDS) is a summation of the all major constituents. pH, temperature and electrical conductivity (EC) were also measured as important indicators of groundwater quality. The samples were also tested for the presence of total and fecal coliforms bacteria. All the samples were free from contamination by coliforms bacteria; the physicochemical parameters of the all of the samples were not however, within the acceptable limits prescribed by WHO and FAO. Key words: Physicochemical quality, Artesian well water quality, Irrigation, coliforms, Cations      Ã‚   Introduction Water from rivers, lakes, reservoirs, and groundwater aquifers is an essential human resource and is needed for direct consumption as well as for recreational purposes1. Groundwater is a vital source for fresh water in Saudi Arabia and the surrounding Gulf states2; groundwater being the major source of both potable and irrigation waters in Saudi Arabia. As the population of Saudi continues to increase, especially in the big cities such as ArRiyadh, the demand for adequate and high-quality groundwater resources continues to increase. The Kingdom of Saudi Arabia (about 2.25 million km2) is one of hottest and most arid countries in the world, with an average summer temperatures of 46oC and an average rainfall of 120 mm per year over most of the country2. The available surface water and groundwater resources is limited, precipitation rates are low, while evaporation is high. With increasing population and agricultural use there is an increasing need for high quality water in Saudi Arabia 3. The total population of Saudi Arabia has increased from about 7.7 million in 1970 to 11.8 million in 1990 and is expected to reach 19 million in 2010, if the present growth rate of 3 per cent per annum continues. Consequently, domestic water demand has increased from about 446 MCM in 1980 to about 1,563 MCM in 1997, and is expected to reach 2,800 MCM in 20104,5. Agriculture accounts for some 88% of water use, while industry consumes only around 3%6. Saudi Arabia faces severe water problems and as a result, is in need of new water policies to achieve sustainable development in its harsh environment. Problems include balancing supply and demand while facing aridity and water scarcity, nonrenewable supplies, poor quality of ground water, poor distribution of supplies, salt water intrusion, and the overuse and contamination of aquifers7. Available water resources in Saudi Arabia are a) conventional, i.e. groundwater and surface water, and b) non-conventional such as desalinated seawater and treated waste water. About 88 percent of the water consumption in Saudi Arabia is met from groundwater supplies2.Groundwater is generally presumed to be ideal for human consumption and is used as a potential source of drinking water, agricultural development, urbanization and industrialization8. Around 47% of the water supplied in ArRiyadh is groundwater pumped from local aquifers9. It is estimated that 18% of worldwide cropland is irrigated, producing 40% of all food. Irrigation water and any foliar applied water, in intimate contact to the developing or mature edible portions of fresh produce, is likely to lead to contamination with human waste, although irrigation using surface water is likely to pose a greater risk to human health than irrigation water obtained from deep aquifers drawn from properly constructed and protected wells10. Water-borne pathogens infect around 250 million people and result in 10 to 20 million deaths world-wide each year. An estimated 80% of all illness in developing countries is related to water and sanitation, with some 5% of all child deaths under the age of five years occurring in developing countries resulting from diarrheal diseases 11,12. Pathogens pose a risk to human health as a result of the various uses of water (Figure 2). For example, it was suggested that contaminated irrigation water was a possible source of a recent outbreak of E. coli across USA13. Fruit and vegetables are frequently contaminated impacted by fecally-polluted irrigation water14. As a general rule, surface water resources are more susceptible to microbial contamination than are groundwater supplies. Microbial contamination introduced through sprinkler irrigation systems may also affect the surface of a crop for varying periods of time, and the risk is increased when the irrigated crop is consumed raw and so metimes unwashed15. Pathogen-contamination of fresh, ready-to-eat fruits and vegetables is a significant issue in agriculture. In many cases, fecal-oral pathogens such as toxin-producing E. coli, Salmonella spp., and norovirus are the causative agents16. Fecally contaminated irrigation water is frequently a possible or likely source of contamination of fresh, ready-to-eat fruits and vegetables17. According to the Center for Disease Control and Prevention (CDC)18, at least 12 percent of foods borne outbreaks during the 1990s were attributable to fresh produce, and the economic cost of food borne illness is estimated at around $10 to $83 billion per year19. Water is subject to varying degrees of fecal pollution, and consequently fresh waters are a vector transmission of many pathogenic bacteria, viruses, and protozoa. Fecal pollution can reach water resources as the result of human activities, such as sewage treatment plants and communities where sewage treatment is not available. Many diseases are related to fecal polluted water, but the majority is caused by enteropathogenic microorganisms, and not surprisingly therefore, the presence of enteric pathogens in waters is of considerable concern. For this reason, maintaining the microbiological safety of water is very important issue relating to the protection of public health1. Washing and disinfection practices are less effective against pathogens which in penetrate the plant interior20., and for this reason the prevention of water-borne contamination is considered to be an important primary means of controlling health risk associated with food borne pathogens19. The quality and safety of farm irrigation water determines the quality and safety of the resultant crop, and the safety of water depends on its source. Human pathogens can be introduced into irrigation water via run-off of manure from animal production facilities, from domestic/urban sewage systems or directly from wildlife. Extreme rainfall (which lead to storm overflows), spills of manure, or human waste can all increase the probability of the occurrence of contamination21. The quality of water needed for various uses is determined by its physical characteristics, chemical composition, biological parameters and the conditions of use and all surface or sub-surface waters contain varying amounts of salts which increase in irrigated soil due to evaporation. The aim of the work reported here was to determine the microbiological and physicochemical quality of waters obtained from artesian wells used for irrigation near the city of Riyadh. Materials and methods Description of the artesian wells: The samples were taken from wells of depth ranging from (60-100 m); some wells were open while others were closed. Sampling collection: Sampling: All ground water sampling (chemical or microbial) was conducted with the existing well pumps which were run for a sufficient time (10-15 minutes) in order to replace the old water in the pipes with fresh water and thereby obtain reliably stable readings of pH, specific conductance and temperature. Well water depths were measured with a graduated (l/l00th foot) steel tape. A total of three water samples were collected from 12 different wells located in different farms along a 8.5 km transect of the Hayer, which is an area located some 35 km south of Riyadh, during November 2010. The water samples were collected in plastic bottles, pH, EC and TDS were measured on site; samples were subsequently transported to the laboratory in an ice box. Each sample was divided into three portions; one for cation analysis, one for anion determinations and the third for coliform analysis. The concentration of total dissolved ions, Na, K, P, Cl, S04, NH4 and N03 were determined. The analytical procedures used for these determinations were those described in standard methods or the examination of water and wastewater. The evaluation of the suitability of groundwater for irrigation purpose is based here on the irrigation water specification provided by the Saudi Arabian Standards organization (SASO), irrigation water standards 1993, and water quality for use in agriculture by the FAO (1994). (Table 1) shows the concentration (mg/l) of individual constituents, groundwater, hardness, electrical conductance and pH of the groundwater. Coliform determination: Sample Preparation: The samples were diluted in the range- 10-1 to 10-6 and the original water sample were aseptically diluted into 9 ml buffered peptone prepared in three series. The number of total and fecal coliforms was determined using the MPN method and statistical tables were used to interpret the results. From each dilution, 1ml was removed and added aseptically to triplicate tubes containing 5ml of lauryl tryptose broth (LSB). The tubes were then incubated at 37  °C for 48 hours. Tubes showing color change or gas production were recorded as positive, and the number of positive tubes at each dilution was referred to MPN tables to obtain the number of bacteria present in the original sample. Results and Discussion Microbiological analysis: None of the water samples obtained from any of the wells contained coliforms, a fact which shows that the general sanitary conditions around the wells are excellent. Analysis of physicochemical parameters: Physical Characteristics: Table 1 shows the laboratory determinations used, together with the acceptable range to evaluate common irrigation water quality, as prepared by FAO 1994. Table 1. Laboratory determinations used to evaluate common irrigation water quality problems. Water parameter Symbol Unit1 Usual range in irrigation water SALINITY Salt content Electrical Conductivity ECw dS/m 0 3 dS/m (or) Total Dissolved Solids TDS mg/l 0 2000 mg/l Cations and anions Calcium Ca++ me/l 0 20 me/l Magnesium Mg++ me/l 0 5 me/l Sodium Na+ me/l 0 40 me/l Carbonate CO3 me/l 0 .1 me/l Bicarbonate HCO3- me/l 0 10 me/l Chloride Cl- me/l 0 30 me/l Sulphate SO4 me/l 0 20 me/l NUTRIENTS2 Nitrate-Nitrogen NO3-N mg/l 0 10 mg/l Ammonium-Nitrogen NH4-N mg/l 0 5 mg/l Phosphate-Phosphorus PO4-P mg/l 0 2 mg/l Potassium K+ mg/l 0 2 mg/l MISCELLANEOUS Boron B mg/l 0 2 mg/l Acid/basicity pH 1-14 6.0 8.5 Sodium Adsorption Ratio3 SAR (me/l)1, 2 0 15 1 dS/m = deciSiemen/metre in S.I. units (equivalent to 1 mmho/cm = 1 millimmho/centi-metre) mg/l = milligram per litre à ¢Ã¢â‚¬ °Ã†â€™ parts per million (ppm). me/l = milliequivalent per litre (mg/l à · equivalent weight = me/l); in SI units, 1 me/l= 1 millimol/litre adjusted for electron charge. Table 2. Physical parameters of analyzed groundwater samples Sample ID Parameters Temperature (Degree Celsius) pH E.C* (ms/cm) T.D.S** (mg/L) Turbidity (NTU) Total Hardness (mg/L as CaCO3) A 25.0 8.15 3.87 2476 11.30 1800 B 25.5 8.13 8.89 5689 28.70 3000 C 24.5 8.17 4.48 2867 20.50 1200 D 25.5 7.98 3.74 2393 18.00 1400 E 23.5 8.19 5.49 3513 6.24 1000 F 24.5 8.05 9.41 6022 2.98 2600 G 28.0 8.02 9.19 5881 0.73 2800 H 25.0 7.84 10.78 6899 21.90 3600 I 26.5 8.29 9.41 6022 0.94 3200 J 26.0 8.07 10.29 6585 5.78 3200 K 27.0 8.06 11.13 7123 12.30 3800 L 27.0 8.11 10.16 6502 5.63 3600 * E.C = Electrical Conductivity ** T.D.S = Total Dissolved Solids Table 2 shows the physical parameters of the groundwater samples; the data reveals the following: pH: The pH values of all gr the groundwater samples tested was alkaline (around 8); a pH which is generally not conducive to optimal crop plant growth Total dissolved solids (TDS) : Suspended solids and total dissolved solids (TDS) are indicators of polluted water. The value for TDS of the samples ranged from 2393-7123 mg/l. Most of these values are outside the standard values generally considered to be suitable for irrigation purposes. TDS values exceeding 3000 mg/l are high values for irrigation of some crop types. The high TDS values found in groundwater sampled from the study area are likely to be due to high concentrations of sodium, chloride, sulfate and nitrate. Conductivity: Electrical conductivity gives a measure of all of the dissolved ions in solution. Electrical conductivity values measured in this study varied from 3.74 to 11.13 ms/cm with sample-K exhibiting the highest conductivity (11.13) and sample D the lowest, (3.74). The acceptable limit of conductivity is 1.5 ms /cm22. Generally, the conductivity of clean water is lower but as water moves down the soil profile it leaches and dissolves ions and also picks up organic from the biota and detritus23. Generally the conductivity values recorded for wells sampled here were not within the acceptable limit prescribed by WHO and FAO limits. Total Water Hardness: Water hardness is primarily a measure of the amount of calcium and magnesium, and to a lesser extent, iron in a water sample. Water hardness is measured by summing the concentrations of calcium, magnesium and converting this value to an equivalent concentration of calcium carbonate (CaCO3); a value which is expressed in milligrams per liter (mg/L) of water. Water with hardness greater than 200 mg/L is considered to be of poor quality and water with hardness greater than 500 mg/L is normally considered to be unacceptable for domestic purposes. The analyzed samples for hardness, had hardness concentrations ranges between 1200 to 3800 mg/L been found then the samples would be assessed as belonging to the fourth category with very hard water and unacceptable for domestic purpose without treatment. Cations and anion loads of the groundwater samples: Table 3 shows the cations and anions loads of groundwater samples, the data shows the following: Sodium: An infiltration problem related to water quality occurs when the normal infiltration rate for the applied water or rainfall is appreciably reduced and water remains on the soil surface for long periods, or infiltrates too slowly to supply the crop with sufficient water to maintain acceptable yields. The infiltration rate of water into soil varies widely and can be greatly influenced by the quality of the irrigation water. The two most common water quality factors which influence the normal infiltration rate are water salinity (total quantity of salts in the water) and sodium content relative to the content of calcium and magnesium. Water which is highly saline will increase infiltration, while a low salinity water, or a sample with high sodium to calcium ratio will decrease infiltration; both of these factors may operate simultaneously. One serious side effect of an infiltration problem is the potential to develop plant disease and vector (mosquito) problems. An infiltration problem related to water quality in most cases occurs in the surface few centimetres of soil and is linked to the structural stability of this surface soil and its low calcium content relative to that of sodium. When a soil is irrigated with sodium-rich water, a high sodium surface soil develops which weakens soil structure. The surface soil aggregates then disperse into much smaller particles which clog soil pores. The problem may also be caused by an extremely low calcium content of the surface soil. In some cases, water low in salt can cause a similar problem but this is related to the corrosive nature of the low salt water and not to the sodium content of the water or soil. In the case of the low salt water, the water dissolves and leaches most of the soluble minerals, including calcium, from the surface soil. Analyses of the ground water samples tested here shows that that all have sodium ranges over 500 (mg/L);sodium contents greater than 500 mg/L are normally c onsidered unacceptable for irrigation according to water quality standards used by the FAO for agricultural use. Table 3. Cations and anion loads of the groundwater samples Sample ID Parameters Sodium Na (mg/L) Potassium K (mg/L) Phosphorus P (mg/L) Sulphate SO4 (mg/L) Ammonia NH3 (mg/L) Nitrate NO3 (mg/L) Chloride Cl (mg/L) A 500 17.0 0.53 1437 0 2.0 1250 B 1375 28.0 0.37 3275 0 10.0 2500 C 750 15.0 0.15 1302 0 5.5 1500 D 500 15.0 0.11 1380 0 2.0 1250 E 750 23.0 0.10 1607 0 4.0 1500 F 1500 27.0 0.00 3675 0 3.5 2850 G 1375 26.0 0.33 3275 0 13.5 2500 H 1375 27.0 0.25 2587 0 49.5 3000 I 1125 30.0 0.81 1737 0 138.0 2750 J 1375 27.0 0.00 2987 0 35.0 2750 K 1375 31.0 0.00 3075 0 142.0 3250 L 1125 30.0 0.25 1595 0 158.0 3000 Nitrates: The nitrate content of the analyzed groundwater samples ranges between 2 mg/l in well A and D and reaches a maximum of 158mg/l in well L .Many of the sampled groundwater wells contain nitrate exceeding the guideline values for irrigation water prescribed by FAO (0-10 mg/l), with most of the nitrogen present being probably derived from the biosphere. The nitrogen originally fixed from the atmosphere, is mineralized by soil bacteria into ammonium, which is converted into nitrate by nitrifying bacteria under aerobic conditions24. The main sources of nitrate result from either natural or anthropogenic activities rainfall and dry fall out, soil nitrogen, nitrate deposit, sewage, septic tank and animal waste, manure or compost, green manure and plant residues, atmospheric nitrogen fixation, fertilizer nitrogen from irrigated overflow water outlets and industrial effluent25. Nitrate is the end product of the oxidation of nitrogen in the environment. Particularly high nitrate concentrations indicate pollution from either sewage or agricultural fertilizer waste. Nitrate is without doubt an essential plant nutrient, but is equally a potential threat to human health when present in excess concentrations in the drinking water 26. The data obtained from the samples tested here shows that the ground waters examined contain high level of nitrate, concentrations which exceed the permissible limits for drinking purposes (Table 3). Ammonia: The term ammonia includes the non-ionized (NH3) and ionized (NH4+) species. Ammonia originates in the environment from metabolic, agricultural and industrial processes and from disinfection with chloramines. Natural levels in groundwater and surface water are usually below 0.2 mg/liter27. Anaerobic ground waters may contain up to 3mg/liter. Intensive rearing of farm animals can give rise to much higher levels in surface water. Ammonia contamination can also arise from cement m

Working With and Leading People

Working With and Leading People Working with and leading people Contents Introduction Task 1 Documentation to select and recruit new member of staff: Task 2 2.1 Skills and attribute needed to be a leader: 2.2 Difference between leader and manager: 2.3 Comparison among different types of leadership: 2.4 Ways to motivate stuff: Task 3 3.1 Benefits of team working for an organization: 3.2 Demonstration of working in a team as a leader and member towards specific goals, dealing with any conflict or difficult situations 3.3 Effectiveness of the team at xyz ltd. in achieving organizational goal: Conclusion References Introduction Human resource works with the employers and employee. Al instate have to appoint new employee to run the organization. Human resources work with that. Their job is to recruit new employee when it is needed. As business studies student we must know to work with and lead people. This teaches us to lead people effectively and make them work as the management wants. Every organization has to have a proper team management that can make the workers work efficiently. For this they have to provide training to develop their skill of an individual to become a good employee. In this assignment we will apply our knowledge against the given xyz ltd. to recruit new employee and achieve their mission. Task 1 Documentation to select and recruit new member of staff: Suppose xyz ltd needs to recruit 4 new employee, 10 driver and 3 administrators. Human resource department of xyz ltd have to prepare a documentation to select and recruit new member of stuff. The documentation is given bellow, Approval of the recruitment: Recruitment process of an organization is started when the authority of the organization approves the recruitment. When the organization need new employee they send a draft with a posting description and a document which describe the requirements. After approving the draft the authority of xyz will send it to the HR department. The copy of approval must include the electronic copy of the draft description and advertisement. Position description: No organization can change the post’s position after the advertisement. So before it gives the advertisement xyz ltd must describe the position of the post they are going to recruit. The authority of xyz ltd has to approve the position description. The description must include the responsibilities and duties of the position, all the works and the activities. Advertising: Advertising is one of the most important tasks to recruit new members. The advertisement of xyz ltd is required to be approved by the executive director of HR department of xyz ltd. There are many different media to give the advertisement of the job such as online media, print media, electronic media, open advertisement etc. The HR dept. of xyz ltd will choose the media. The advertisement also describe the vacancy announcement, skills required, terms and conditions, payment etc (Borrini, 2004). HR dept. has to obey the advertisement law before advertising. The advertisement of xyz for different post are given bellow, For driver: Closing date: 31/12/2014 Location: London Vacancy: 10 Types of employment: Temporary Working hour per week: 40 hours Salary: XXX Responsibilities for the post: †¢Agree to go all the places of UK †¢Positive response to changes in the organization †¢Taking part in loading and unloading. †¢Delivering goods on time to anywhere. †¢Maintaining personal skill. †¢Driving safely. †¢Self-motivation, innovation, creativity. †¢Working in as a team. Skills and experiences: †¢Basic knowledge of driving and in English. †¢UK driving license. For administrator: Closing date: 31/12/2014 Location: London Vacancy: 3 Types of employment: Permanent Working hour per week: 40 hours Salary: XXX Responsibilities for the post: †¢Meeting the target weekly, monthly and yearly. †¢Monitoring cost of delivery †¢Maintaining the SHE policies and health and safety regulations. †¢Maintaining personal relations with superior, colleagues and sub-ordinates. †¢Working in as a team Experiences and skills: †¢Degree in business discipline. MBA majored in management is preferred. †¢Working experience for at least 10 years. †¢Good communication skill. †¢Must familiar with socio economic culture of England. †¢Fluency in English. For employee: Closing date: 31/12/2014 Location: London Vacancy: 4 Types of employment: permanent Working hour per week: 40 hours Salary: XXX Responsibilities for the post: †¢Maintaining highly professional manors with sub-ordinates, colleagues and superior. †¢Dealing with different parties for xyz ltd. †¢Monitoring the work of the employee. Skills and experiences: †¢A degree in business. BBA majored in management is preferred. †¢Working license for UK †¢Minimum 5 years of working experience. †¢Fluent in English. †¢Good communication skill The impact of legal, regulatory and ethical consideration to the recruitment and selection process: Impact of sex discriminatory act: It is a mandatory to maintain the sex discriminatory act. No one can be discriminated by their group of sex. If a candidate fulfill the qualification xyz ltd is bound to recruit him or her no matter the candidate is male or female (Jones and Charlton, 2002). Impact of equality regulation: Both young and old people can participate in the recruitment process. The HR manager cannot give privilege to any particular group. If he/she does she will be breaking law of prevention of equality (age) regulation. Impact of race relation act: A person who has the work permit can apply for the job. If the advertisement is for any particular nationality, it will break a law, the provision of race relation act. Impact of law in advertising stage: The HR manager has to make sure that the job advertisement doesn’t break any law and it is going obeying law. The advertisement can not contain any kind of sign of discrimination based on sex, race, age, nationality etc. Impact of right to the employee: The board of interview has to make sure that the applicant has the legal permit to work in UK. And they also should check the background of the applicant of any criminal activities. Impact of law in interview stage: The interview process must be abided by the law. No board member is allowed to ask any questions that can affect any of the applicant’s religious or national view. And disable persons have to be treated in a proper way. Impact of the statement of employment: The employee must be provided by the statement of employment including all the terms and conditions, salary, holidays, and working hours (Baxter Magolda and King, 2004). Taking part in the selection process: After advertising, comes the selection process. HR manager plays a key role in the process. It is a series of some sequential task. How HR dept. takes part in the selection process is given bellow, Selecting a recruitment and selection board: The HR dept. selects a selection and recruitment board to select the new employee. The members are selected by the director of HR dept. of xyz ltd. xyz ltd. is going to recruit tree types of staff. For this the HR dept. has to select three selection and recruitment board. In every board the respective director of the department in which the new employees are being recruited. This board takes the interview of the applicants. Short listing: The selection board makes a short list of candidates by different listing method after receiving the applications. Some popular method of listing is MCQ exam, written exam, IQ test etc. Then the board gives the shortlist to the HR dept. Then HR dept. arranges an interview to select the final ones from the shortlist. Interview: The selection board of xyz ltd. then calls the applicant from the shortlist to face the interview board. They want to see who can satisfy the board. In the interview the board inquires about various things like the background of the applicants, their knowledge, their experience and their cultural background etc. Appointment: The board then recommend for the applicant who satisfied the board. Then the HR dept. appoints the selected candidate those who are recommended by the board. Evaluation of my own contribution to the selection process: According to the instructions given I took part in preparing the documents necessary to select the employee and gave the advertisement. I was also a member of the selection and recruitment board of xyz ltd. I helped them to make the short list and I was present at the interview room. And finally I prepared the necessary documents to appoint the new recruit (Hepple, Coussey and Choudhury, 2000). Task 2 2.1 Skills and attributes needed to be a leader: The quality to lead a team depends on some key skills. Some of them are given bellow, Honesty: We know honesty is the best policy. When a leader is responsible for a team one has to be very honest. Because if the leader is honest and makes ethical value important the team will also follow the leader and the team will be an honest team. Communication: The leader knows what he is going to do and have a great idea about something, but he cannot make the team members understand that. Then it is a very big problem. The leader must know how to communicate with the team members. Communication skill is one of the most important skills leaders have to have. If any leader does not have the right skill to communicate properly with the members of the group he might want to consider focusing on honing communication skills. Good communication skill for leader is like a blessing for the team (Burke and Cooper, 2006). Commitment: There is no greater motivation than seeing the leader working hard alongside with the general members. If the leader expect his team to perform fine, work heard and produce finest content the leader is going to need to set an example. Hard working leader generates the want to work hard and bring some good result among the general members. The leader is to show commitment to hard working but also to the promises he made. It is important to be a fair leader as well as a hard worker (Burke and Cooper, 2006). Creativity: The leader has to be very creative. Otherwise he cannot expect the team members to be creative. The average time the leader has to make clear-cut decision. But some times that the leader have to make a flying decision. This is the time when creativity is vital. In this type critical situation when the team will look on the face of the leader for guidance. That’s why the leader have to think outside the box. Sometimes it is not wise to decide the first thought comes to mind. Those decision needs to give some thoughts. Even it is right to ask the team for guidance. The leader has to utilize every possible resource. Ability to inspire: Sometimes the team needs to be forced, especially at the beginning. Then inspiring them becomes vital. The leader has to make the team want to work hard and effectively. Confidence: Confidence is the key to success. The team leader has to be confidence to be a successful team. There may be time when the task may be worrisome and the plans were not going to work, the leader has to be confident. Otherwise the team will not be able to overcome the situation. Some other skills are ability to delegate, sense of humor, positive attitude etc (Saracho and Spodek, 2005). 2.2 Difference between leader and manager: Manager and leader may look similar but they are not the same. We know from the definition of manager that manager have subordinates. On the other hand leaders have no subordinates he have followers. The difference between leader and manager is given bellow, Attribute of a manager: †¢Manager is the administrator. †¢Manager has to be pragmatic in accepting events and trends. †¢The focus of a manager is to control, the structure and the systems of the organization. †¢Manager has a linear perspective †¢Manager manages his subordinates †¢He perceive threats †¢He minimizes weakness Attribute of a leader: †¢The leader has to study, develop new idea and principles. †¢He has to be innovative †¢A leader have to be resourceful he should look of the solution of the problem. †¢Leader emphasizes on the focus of his team members †¢Inspires the team †¢Leader has to understand the big picture †¢He generally looks for opportunity to develop skills and efficiency (Saracho and Spodek, 2005). 2.3 Comparison among different types of leadership: Different types of leadership exist in the business world. There are some advantages and dis advantages of each and every type of leadership. The environment and the situation of a particular firm determine which kind of leadership they are to adopt. Three kind of leadership is given bellow, Autocratic: The autocratic style allows the leader to make decisions by himself without communicating with other. Every manager poses impose their will and authority over their employee. No one can challenge his decision. Laissez-Fair: In this style of leadership the manager laces direct supervision and regular feedback. Highly experienced and skilled employee needs a very little supersession and guidance. But not every kind of employee is feet for this kind leadership (Haddad, 2002). Participative: In this system a leader listen every input from the employee and member of the team. And then it is up to the leader to make the decision. Most often the leader supports the majority. It is often called as the democratic leadership. This style boosts the employees morally because it shows that their opinion is considered. Comparison: Among all the style the democratic style suits for every kind of organization. Because autocracy is not praised every one. Besides it gives an impression that the leader is a special person and no one can challenge his opinion. Then lassies-Fair is not applicable of every organization. It is appropriate for only the organization where every employee is highly skilled and capable. So it is safe to say that democratic system is the best. And for xyz ltd. democratic system is appropriate (Mackey and Jacobson, 2010).. 2.4 Ways to motivate stuff: There are motivational theories to motivate employee to achieve objective. Some of them are given bellow, Communicating with the employee: It is a basic point but very important one. The stuffs must know that they are listened, understood and valued. Perhaps they need to know they are the most important. If any of the stuff any concern about the organization he need to know that the channel of communication is available and he is listened. That will make them feel more comfortable and will motivate them to do more for the organization. Good salary and rewards: Everybody have their needs. To fulfill the needs they have to earn. The employee work to earn their lively hood. A good amount of salary is their right. And that will motivate them to act highly and effectively. Moreover rewards for their good performance in needed. If the performance of employees is good they should be rewarded. This may be in form of additional pay, bonus, simple gratitude etc (Carnwell, Buchanan and Carnwell, 2009). Involving employees in decisions making: Many different decisions are made every day in a company from the ground level to the enterprise level. Major decisions will be made in the boardroom but that does not mean that the employee is not allowed to choose their method of working. They must be allowed to make small decision like the approach to accomplish the work etc. Offer training and development: Employees need to train to develop their skills and ability. They want to know that every day they are developing their ability to perform more accurately and learning new skills. Every individual have their own goal and ambition. And to maintain their skills they need to provide necessary training. Define the employees’ role: Every employee should have their opportunity to move up their ranks. If they don’t then they might think that their contribution to the company and organization is not noticed and that in not good for organization. If they employee are promoted as their performance they will know that their work in not going un-noticed. Then they will want to perform more (Carnwell, Buchanan and Carnwell, 2009). Task 3 3.1 Benefits of team working for an organization: The primary benefit of team work is that it allows the organization like xyz ltd. to achieve that is quit impossible to achieve for an individual working alone. The advantages of teamwork is given bellow, High quality outcomes: †¢High efficiency: As the combination of individual makes a team, a team can do more than an individual can do alone. †¢Faster speed: As team combines the effort, they can accomplish the task consuming less time. †¢Innovative idea: each individual working in the team may bring many different information and knowledge which makes the task lot easier. †¢Effectiveness: Combination of effort brings more effectiveness. Better context for individual: †¢Mutual support: Because of working together team members become supportive to other member. That helps the team to overcome bad situation. †¢Greater sense of accomplishment: Because the members collaborate and take responsibilities they can feel the greater sense of accomplishment. From above we can see the benefit of team working. If the management of xyz ltd. can provide good motivation and make efficient team then they can overcome some of the great problems they were facing lately (Glasby and Peck, 2004). 3.2 Demonstration of working in a team as a leader and member towards specific goals, dealing with any conflict or difficult situations Xyz ltd faced many difficult situations in their regular organizational tasks. Usually they solve their problems as a team working together just like they should be. In their teamwork they are very team oriented. As a member and as a team leader they are very efficient and effective (White and Harris, 2001). 3.3 Effectiveness of the team at xyz ltd. in achieving organizational goal: The team of xyz ltd. is very much effective and efficient in competitive world. To work in a team in any other environment the team needs some diversified knowledge. The team of xyz ltd has that knowledge. And they help one another to overcome problems. To be in a team the members have to be respectful about other members’ opinion and have the respect for other. This team has them all. Thus the team overcomes many difficult situations. The team of xyz ltd is very effective (White and Harris, 2001). Conclusion Leadership is one of the most important factors to perform in a difficult and new situation. A good leader can bring massive change in the organization by leading people up front. The leader has to face many new situation and new challenges every day. A good leader can solve all the problems and face every challenge if the employees follow the leader and behave in a proper way. References Borrini, G. (2004).Sharing power. [London]: Natural Resources Group and Sustainable Agriculture and Rural Livelihoods Programme of the International Institute for Environment and Development (IIED). Jones, K. and Charlton, T. (2002).Overcoming learning and behaviour difficulties. London: Routledge. Baxter Magolda, M. and King, P. (2004).Learning partnerships. Sterling, Va.: Stylus Pub. Hepple, B., Coussey, M. and Choudhury, T. (2000).Equality. Oxford: Hart Pub. Burke, R. and Cooper, C. (2006).The human resources revolution. Amsterdam: Elsevier. Saracho, O. and Spodek, B. (2005).Contemporary perspectives on families, communities, and schools for young children. Greenwich, Conn.: Information Age Pub. Haddad, C. (2002).Managing technological change. Thousand Oaks, Calif.: Sage Publications. Mackey, T. and Jacobson, T. (2010).Collaborative information literacy assessments. New York: Neal-Schuman Publishers, Inc. Carnwell, R., Buchanan, J. and Carnwell, R. (2009).Effective practice in health, social care and criminal justice. Maidenhead: McGraw Hill/Open University Press. Glasby, J. and Peck, E. (2004).Care trusts. Abingdon, U.K.: Radcliffe Medical Press. White, V. and Harris, J. (2001).Developing good practice in community care. London: Jessica Kingsley Publishers. 1 | Page

Internet Taxation †A Dual Issue For Both Sides :: Tax Taxes Internet Web Research Papers

Internet Taxation – A Dual Issue For Both Sides Internet Taxation is a hot button issue that has hit all sides of the spectrum in heated debates since the late nineteen nineties. This is an issue that covers many grounds. The common misconception is that Internet taxation is simply the taxing of purchases bought on the Internet either through consumer-to-consumer e-commerce or business-to-consumer e-commerce. But, while this does remain one of the issues, the most worrisome to those behind the scenes is the second half of this complex issue - the use of the Internet in lieu of a telephone line. Both of these issues could affect consumers & businesses alike, but in different ways. Some of these ways can be temporarily damaging to local economies, but it is mostly harmless and blown up to make people believe otherwise. The first thing most think of when they hear Internet taxation is the words â€Å"like a sales tax.† But it actually is much more complicated than just a simple tax on goods sold. Many politicians have long felt that the sales tax laws are damaging to some economies, confusing to locals & travelers alike, long outdated, & generally much too hard to follow, but they weren’t sure of what an internet tax could do to help this. To alleviate the burden & answer these imposing questions the Internet Tax Freedom Act (ITFA) passed in 1998 created what has become to be known as the e-Commerce Commission, formerly known as the Advisory Commission On Electronic Commerce (CAGW). This commission was supposed to attack many issues that policy makers had asked them to address. These issues included such things as: whether the existing state and local sales and use tax system is compatible with an electronic commerce environment; if electronic commerce should be taxed at all, consideri ng the difficulty of taxing such commerce; whether or not imposing or collecting tax on electronic commerce will undermine the sales and use tax base and create inequalities between sales of equivalent goods and services depending on the form or mode of delivery; whether the multiplicity of and inconsistency among existing state and local use tax laws creates an undue burden on sellers and purchasers in an electronic commerce environment, and, if so, whether it is possible to create greater consistency in state and local sales and use tax laws to facilitate application and administration of

Edward Kennedy Ellington :: essays research papers

The man was born Edward Kennedy Ellington; but he exists in the eyes of American culture as the Duke. He received the nickname from a childhood friend who recognized his style and debonair. That style would carry him around the country and eventually the world as one of the music world’s most prolific composers. His life began in Washington DC on April 29, 1899. Duke did not start up as a child prodigy; while he took piano lessons, he leaned more to sports in his formative years. His parents were strong role models who supported his interests and taught him how to be successful in life. As he grew up and made his way through high school, he developed artistic talent which would lead him to seek higher education in that field. He turned down and prestigious scholarship to Pratt Institute of Fine Art and stayed in Washington to attend Armstrong Manual Training School instead. It was during college that his interest in music took off. He was intrigued by Ragtime style pianists in Washington and would seek out Jazz piano players wherever he went. His earliest personal influence was a piano player named Harvey Brooks. Combined with his early teachers, Oliver â€Å"Doc† Perry and Louis Brown, Duke Ellington found the encouragement and skills necessary for him to go out and become successful . He left school to pursue music as a career and found some work in Washington with his first band – The Duke’s Serenaders. They played in Washington for six years before making an important move to New York in 1923 at the advice of Jazz great Fats Waller. In that year Ellington recorded his first record and changed the band’s name to The Washingtonians. Radio was the big key to the foundation of Ellington’s success in New York. It was radio which had prepared New Yorkers for his sound and once his band made connections with the major New York clubs, it was radio which made their sound a national phenomenon. The most important of the clubs which Duke Ellington played for was the Cotton Club. The combination of the national radio broadcasts that aired from the Cotton Club and the addition of Irving Mills as the bands manager launched Ellington from running a great band to being a star. His fame gave him the ability to develop his band and add in the best musicians from around the country.

The Conqueror And King: Alexander The Great

Alexander the Great, as his name connotes is probably one of the greatest military leaders and conquerors in the history of the world. At a very young age, he was able to put much of the Hellenistic world under his control extending over 3,000 miles from Greece to India (Cummings, 2004). The unification of the numerous Greek city-states under the father of Alexander, Philip II of Macedon was attributable to the the great conqueror who took control over these lands that the Persian army used to control. These include Anatolia, Syria, Phoenicia, Judea, Gaza, Egypt, Bactria and Mesopotamia (Shone and Odgens, 2005).Alongside this, he extended the boundaries of his own empire reaching as far as Punjab (now a province of Pakistan) in the Indian subcontinent. These military achievements of Alexander the Great did not stop here. If he had not died at a very young age, Alexander the Great could have conquered the European lands (Tarn, 1979). He also wanted to continue his conquests by explori ng eastwards, hoping to find the end of the world which had been made known to him by his tutor, the great philosopher, Aristotle. Alexander’s tutor once told him tales of where the lands and the great oceans begin.It was also Aristotle who influenced the young prince greatly on how to behave properly, especially in dealing with women. His great respect for women has been very evident even during his adulthood (Syversten, 1997). In his conquests of new lands, Alexander encouraged the inclusion of foreigners into his army which is basically the reason why some scholars consider him to be a ‘policy of fusion (Cummings, 2004). ’ With this, he also encouraged the intermarriage between his army and foreigners, which he also engaged in by marrying Roxanne, the princess of Bactria, one of the present provinces of Afghanistan.Because of this, the military conquests and achievements ushered in what came to be known as the Hellenistic age, a fusion of Greek and Middle East ern culture (Gunther, 1963). In Afghanistan, for example, the rulers had combined Greek names with their own names. Having lived a life that was full of military achievements and accomplishments, though shortly lived made Alexander a person of vital importance not just in the history of the Greek culture but the history of the world as well. He has also appeared to be a legendary hero in the person of the Homeric hero, Achilles (Green, 1970).The Achievements of Alexander the Great The birth of Alexander the Great on the twentieth of July to Philip II of Macedonia and his fourth wife Olympias in Pella, Macedonia in Northern Greece happened to be the same day when the temple of Artemis has been raised to the ground- a good omen of how great the young prince would be (Robinson, 1963). Aside from this, he could have inherited the military skills and achievements of his other relatives. His father, like him was a great general and organizer. Similarly, Pyrrhus of Epirus was his second co usin (O’Brien, 1992).As a child, it has been said that Alexander would often get disappointed whenever he learns of his father’s successful conquests of new lands, thinking that there would be no more lands left for him by the time he sits on the throne as king (Syversten, 1997). By the time he reached thirteen, the young prince matured, thanks to his education under Aristotle. It was because of his education under Aristotle that he became interested in philosophy, literature, philosophy, countries, ethics, politics, etc.He also developed a love for the works of Homer and the Heroic Age (Pinkerton, 2002). His love for Homer’s the Iliad was the reason why he regarded Achilles to be his role model, and it was because of this that the young boy became fearless and strong which he demonstrated by riding Bucephalus, the horse no one ever dared to touch (Pinkerton, 2002). At the age of sixteeen, King Philip II placed great responsibilities upon the young prince. While the former has been away for a long period of time, one of Macedonia’s colonies revolted.Due to the absence of his father, the young prince took over the situation and commanded the troops to subdue the said rebellion. He was also sixteen years old when he found his first ever colony, Alexandroupolis (Syversten, 1997). Alexander became the king of Macedonia at the age of 20. During that time, the Greek city states became restless under Macedonian rule. On one of his battles in the north, fighting the Barbarians, word spread about Alexander’s death, causing the people of Thebes to revolt.Upon learning of what is happening, Alexander had to engage in harsh measures to quell the rebellion. From then on, no one ever questioned the capacity, strength and efficiency of Alexander as a military leader (Cartledge, 2005). The young king then went on with his conquest of Persia, one of the dreams his father had, also knowing that he could not have real power with Darius, the gre at king of Persia around (Robinson, 1963). He defeated the great Persian ruler at the battle of Issus in 333 BC for the second time and in November of that same year, he was crowned as King of Persia (Stoneman, 1997).It was also in that time when he reached the Indian subcontinent where he defeated Porus, an Indian prince. Although he planned on taking on what lies beyond the Ganges River, Alexander had to go back as his army mutinied against him (Cummings, 2004). He was able extend his empire up to this part because of his marriage to the Bactrian princess, Roxanne (Gunther, 1963). The journeys of Alexander the Great led him to discover numerous cities and colonies. The most popular of them all, is perhaps the city which bears his name, Alexandria.The people in Egypt welcomed the Macedonian king hospitably, having despised their Persian rulers and crowned him as their pharaoh (Syversten, 1997). Egypt then became the center of learning and commerce because of its strategic location (Robinson, 1963). The greatness of Alexander, however started to diminish as he was continuously losing the support not just of his army but of the Macedonians as well because of his adoption of Persian ways (O’Brien, 1992). On July 10, 323 BC, a month before his 33rd birthday, Alexander the Great died.Some say it was because of malaria or other types of sicknesses while others theorize it to be caused by poisoning. Some say this was due to some people’s discontent with his rule, especially the sons of Antipater, the viceroy of Greece. With no legal heir to inherit his vast kingdom which extends from Greece to India, the empire of Alexander the Great has been distributed to his generals. Having conquered vast territory within a very short lifetime, Alexander the Great remains to be the greatest military commander and conqueror in the history of the world.References Cartledge, P. (2005). Alexander the Great: The Hunt for A New Past. US: Vintage. Cummings, L. V. (2004). Alexander the Great. USA: Grove Press. Green, P. (1970). Alexander the Great. USA: Cengage Learning Gunther, J. (1963). Alexander the Great. USA: Random House. O’ Brien, J. M. (1992). Alexander the Great: The Invisible Enemy: A Biography. UK: Routledge Pinkerton, J. (2002). Biography of Alexander the Great. Retrieved October 4, 2007 From http://mi. essortment. com/alexandergreat_rhqk. htmRobinson, C. A. (1963) Alexander the Great: Conqueror and Creator of A New World. USA: F. Watts Publishing. Shone, R. and Odgens, C. (2005) Alexander the Great: The Life of a King and a Conqueror. USA: Rosen Classroom. Stoneman, R. (1997). Alexander the Great. UK: Routledge. Syversten, T. (1997). The Rise and Fall of Alexander the Great. Retrieved October 4, 2007 From http://members. aol. com/tomstp9/alex. html Tarn, W. W. (1979). Alexander the Great. Volume II: Sources and Studies. USA: Cambridge University Press

I Could See the Man Was Very Unhappy

I could see that the man was very unhappy. As I watched him sitting by himself at the bus stop, a big brown paper parcel beside him, I felt my curiousity perk and was also strangely troubled. I sensed that the old man felt confused and needed someone to talk to. Yet I held back. The party was in half an hour. So I could not make the time for him. Besides, who was I introduced into another person’s privacy? These were my thoughts as I boarded the bus. As the bus drew away from the stop , I looked back at the lone figure on the bridge.A few minutes later, I was back at the same place. He was still there, still alone. I sat down beside him. Other people were ignoring us. I started a conversation with him. At first, he was startled and was silent. As time passed by and he could see that I was sincere, he began to talk. His name was Arthur Tan. Barely, fifteen years ago, he had been a happily married man with two lovely children performing well at school. It seemed that nothing cou ld upset his beautiful life. Then, on one cruise, his family decided to go along with him for a family vacation.It was a hectic time for him, but he thoroughly enjoyed their company. Everything went well until one night, when taking over the wheel, he fell asleep. His ship collided with an oil tanker and both sank. He was the sole survivor of this tragedy. Since that fateful day, Arthur had lived miserable life. With his family gone, his life seemed to lose all meaning. He spent his days in despondency and guilt. His friends shunned him ; hardly anyone spoke a kind word to him, he rarely even saw a friendly human face.He showed me the brown parcel. He had collected all the mementos of his happier life before the tragedy – his uniforms, certificates and his family photographs. He had wrapped all these precious things and tied them up in the big brown paper parcel. As I looked at his collection of memories, I understood his sadness. The people in the photographs were laughing a nd smiling happily. The Arthur Tan in the photographs was so different from the man I could see now in front of me.He started to reminisce, and I let him. I did not care that I was already late for the party. This was more important. He talked for two hours, telling me about his family and the happy times he had with them. Finally, he looked at me with tears in his eyes and said â€Å"Thank you†. Then he got up and left. I found myself sitting alone, hardly noticing the trickle of tears on my cheeks, watching him walk away. I was glad I had been there for him as all he wanted was a person to talk to.