Vowels Case Essay Example for Free

Vowels Case Essay Speech sounds can be classified and described in articulatory, acoustic and auditory terms. On the basis of these terms the two broad categories in which the speech sounds in any language can be classified are vowels and consonants. Consonants are best described in articulatory terms because there is some type of closure or narrowing of the air passage to the extent that there is audible friction during the production of that sound. But in case of the production of vowels as there is no closure and no narrowing of the air passage to the extent that it may produce audible friction both articulatory and auditory terms are used to describe and classify them. In Phonetic terms vowels are speech sounds in the production of which there is no obstruction or closure and no narrowing of a degree that would cause audible friction in the pharynx and the mouth. Vowels are essentially a tone issuing from the glotis with the vocal chords vibrating. Classification and description of vowels becomes difficult due to the fact that the distinction of one vowel from another arises because of the modification in the shape and size of the resonating chambers, that is the pharyngeal cavity, nasal cavity and the mouth. Soft Palate, the lips and the tongue are responsible for this modification. Thus, just as any description of consonant sounds should reveal the position of vocal cords, place of articulation and manner of articulation, similarly any description of vowel sounds describe: 1. the position of the soft palate – raised (oral) or lowered (nasalized). 2. The shape of the lips –1 i. Unrounded spread, neutral, open ii. Rounded – open and close 3. The shape of the tongue i. which part of the tongue is raised – front, central and back. ii. How high is the part of the tongue is raised – close, half close, half open and open. The position of the soft palate is judged by auditory perception. The shape of the lips can be observed by the eye and therefore described in articulatory terms. But the shape and position of the tongue changes so minutely that it is very difficult to feel these changes. So most of the positions of the tongue are judged by auditory perception only. Cardinal Vowels: Thus it is clear that a finer and more independent system of description is needed on the auditory and articulatory levels. The most satisfactory scheme was devised by Daniel Jones and is known as the Cardinal Vowel system. The basis of the system is physiological. The vowel sounds were produced with the tongue in certain easily felt position. The front of the tongue was raised as close as possible to the palate without causing friction and the sound produced was that of the cardinal vowel [ i ]. Starting from the [ i ] , the front of the tongue was lowered gradually, the lips remained in the spread or the open position and the soft palate was in raised position. The lowering of the tongue was halted at three points at which the vowel qualities seemed to be equi-distant from the auditory point of view. These three tongue positions were x-rayed and it was found that these three points were almost equi-distant from a spatial point of view. The symbols assigned to these three positions were [ e, Æ  , a ]. The same procedure was applied to the vowels which are produced by raising the back of the tongue. The sound produced when the whole of the tongue was as low as possible with a slight raising at the back of the tongue was termed as the cardinal vowel [ ]. The lips were changed progressively from a wide open shape to closely rounded one and the soft palate remained in the raised position. Once again three auditorily and spatially equi-distant points were found. These points were were assigned the symbols – [ , o, u ]. Thus a scale of eight primary cardinal vowels was set up. They were denoted by the following numbers and symbols: 1, [ i ] ; 2, [e] ; 3, [Æ ] ; 4, [a] ; 5, [ ] ; 6, [ ] ; 7, [o] ; 8, [u]. The usefulness of Cardinal Vowels Such a scale is useful because: a. these cardinal vowel sounds are unrelated to particular values in languages, though they may occur in various languages, and b. the set of cardinal vowels is recorded so that reference may always be made to a standard. A vowel sound may be described as being similar to a particular cardinal vowel. These cardinal vowels can be represented diagrammatically. A vowel diagram is obtained by plotting the highest point of tongue raising for each of the primary cardinal vowels and joining the points together. The internal triangle, corresponding to the region of central vowel sounds, is made by dividing the top line into three approximately equal sections and drawing lines parallel to the two sides so that they meet near the base of the figure. C [ i ] C [u] C [ e ] C [ o ] C [ Æ  ]C [ ] C [ a ]C [ ] Monophthongs and Diphthongs There are twenty vowel sounds in RP. These vowel sounds can be divided into two types – monophthongs and diphthongs – on the basis of whether the quality the vowel sound changes during their production or not. Vowel sounds, during the production of which there is no considerable and voluntary change in the quality of the sound are called monophthongs or pure vowels. For example, the vowel sound / I / in ‘pin’. They are represented by thick dots in the vowel diagram. There are 12 monophthongs in RP. Similarly, vowel sound, during the production of which there is considerable and voluntary change in the quality of the sound is called diphthongs or gliding vowel. For example the / aI / sound in ‘pine’. (Explain). They are represented by arrows in the vowel diagram indicating the starting point and the direction in which the quality change, corresponding to the movement of the tongue, is made. There are 8 diphthongs in RP. It should be noted that a diphthong is not the same thing as a sequence of two monophthongs. The diphthong occupies one syllable while a sequence of two monophthongs is spread over two syllables. Example: soil, sawing. During the description of a diphthong we have to describe the lip position and the tongue position at the starting point and the lip position and the tongue position after it has glided in a particular direction.

A report on recruitment and selection process for the recruiting

A report on recruitment and selection process for the recruiting 1a) Describe a suitable recruitment and selection process for Barretts Carvery. The owners of Barretts Carvery a traditional pub restaurant are interested in expanding their menu by offering other hot plates such as hot pots, stew, and dumplings. Presently the restaurant offers a number of options, including the traditional dinner, vegetarian dinner, and childrens dinner. This report describes the recruitment, selection, and retention process for the three additional employees needed to expand the restaurants menu, along with recommendations to build a wining team, ensure effective leadership, and identify work and development needs for Barretts Carvery. RECRUITMENT PROCESS According to EDWIN FLIPPO Recruitment is the process of searching for prospective employees, and stimulating them to apply for jobs in the organization (Draft and Marcic, 2008). The recruitment process begins with identifying the need for staff, which usually derives from the human resources plan. Barretts Carvery has identified the need for three additional staff to assist in the kitchen and to be servers. For every organization it is important to have the right person in the right position. When the wrong person for the position is hired, it typically results in having to refill the position again. Time, money, and energy are lost during this downtime, as well as additional recruiting and training costs. It hurts a company to have an open position in several ways, including loss of productivity, frustration of continuous retraining and inability to progress with company initiatives. Bad hires may also result in good employees leaving the company, creating an even greater turnover p roblem (Main, 2009). The key objective is to be cost effective in the numbers, and quality of employees required fulfilling the human resources needs of an organization. Today, recruiting is sometimes referred to as talent acquisition to reflect the importance of the human factor in the organizations success. (Draft and Marcic, 2008). It is important for Barretts Carvery to get a clear picture of what kind of individuals are needed which can be accomplished by designing a job description along with a person specification. A job and persons description is an organized process of gathering and interpreting information about the essential duties, tasks, and responsibilities of the job to be performed. A persons specification or job specification is vital to any organization as it enables the company to find the perfect person- to-job-fit, (Scribd, 2010). Moreover, it is also important that the skills, aptitudes, and knowledge outlined in the person specification are directly related to the needs of the job: if this is not so expectations will not be met, and both employers and employees will be disappointed (Scribd, 2010). The following job and person descriptions are recommended for the positions of a Server and Kitchen Assistant for Barretts Carvery to assist in their recruitment and selection process. JOB SPECIFICATION FOR SERVER JOB TITLE: Server DEPARTMENT: Dining REPORTS TO: Dining Section Manager OBJECTIVES: Our goal is to be professional and courteous at all times, to provide our customer the best services in order to gain a competitive edge, and to ensure total customer satisfaction. Servers are the first contact for our customers as such you must greet them in a professional and courteous manner in attempt to make Barretts Carvery the number one choice restaurant. (Food and Beverage Underground 2007-2008) Basic functions includes but not limited to: Serves Guests quickly and professionally Should have an excellent knowledge of the menus Maintains sections, and keep tables clean Essential functions: Work without supervision Polish all silverware and glassware used for services Approach Guests, warmly welcome and seat them at the next assigned table Introduce the beverage and food menu in a friendly and enthusiastic manner Accurately take orders Follow all safety and sanitation regulations Accurate calculation when preparing check Clear tables and reset them during shift Any other duties that may be assigned to you by your manager PERSON SPECIFICATION FOR SERVER   JOB TITLE: Server   DEPARTMENT: Dining Education, Training and Qualifications Knowledge High School Diploma Basic Math Skills Work experiences in a Restaurant Must hold a valid Food Hygiene certificate Skills and Aptitudes Speak fluent English Language Ability to communicate effectively Must be able to take directions Capable of working in Teams Must be able to work calmly in crisis Must possess problem solving abilities Non-essential requirements Ability to speak fluent Spanish Server Certification or training SERVER JOB DESCRIPTION Taking Orders, the server will be responsible for taking customer orders, organizing them, and keeping time of the course of the order. (Food and Beverage Underground 2007-2008) Working Environment, you are responsible for keeping your section clean and organized; silverwares and glasses spotless; change table cloths and dust chairs when necessary. (Food and Beverage Underground 2007-2008) Clearing of utensils, you are to replace needed utensils right away after cleaning a plate; be pro active by pre-setting utensils before your guest needs it. (Food and Beverage Underground 2007-2008) Be visible, you are to ensure that your guest can get your attention easily; keep surveying you section for jobs that need to be done. (Food and Beverage Underground 2007-2008) Menu, familiarize yourself with the menu and your specials, it is important for you to know what is offered to better sell the product. (Food and Beverage Underground 2007-2008) Check out, after organizing and calculating the check you are required to take it to the manager on duty who will review and approve same. (Food and Beverage Underground 2007-2008) Based on the job description, job and person specification Barretts Carvery should conduct an internal assessment to determine whether or not their needs can be met from existing staff resources through retraining or redevelopment. If these needs can be filled internally, the company should advertise the positions internally. Internal recruiting has several advantages: It is less costly than external search, and it generates higher employee commitment, development, and satisfaction because it offers opportunities for career advancement to employees rather than outsiders (Draft and Marcic, 2008). The simple monetary aspect of promoting qualified employees is the most obvious advantage. The costs associated with recruiting and training a new employee can be significantly higher than filling that position by promoting from within. A newly hired employee must take time to become acclimated to the corporate environment and learn the daily routines and minutiae that is already second natur e to an already employed worker (Sexton, 2007). Sexton went on to mentioned, depending upon the intricacies involved, its not unusual for it take several weeks or even months for a new employee to fully learn and acclimate himself to the company culture and become productive. By contrast, an employee already familiar with the company may be fully productive in a new position within a matter of days. In addition, the company will be better able to determine the psychological state of those already employed than it can of workers from outside the company (Sexton, 2007). Although there are some advantages with internal recruiting frequently , however external recruiting is advantageous, applicants are available through a variety of outside sources, including advertising, state employment services, online recruiting services, private employment agencies, job fairs and employee referrals (Draft and Marcic, 2008). If the vacancies cannot be filled internally then Barretts Carvery should begin its recruitment process by advertising externally. If no suitable applicants are identified after advertising then the company can opt to re-advertise, or redesign the job and person specification. SELECTION PROCESS On receipt of applications for the position Barretts Carvery should create shortlist in an attempt to determine which applicants are most suitable to fill the position; this commences the selection process. The selection process is the process of determining the skills, abilities, and other attributes a person needs to perform a particular job (Daft Marcic, 2008). The next step would be to select desired candidates from the shortlist of recruited applicants, and conduct interviews or assessment tests for the potential candidates. The suitability of the potential candidates can be assessed by various methods such as the use of application forms, interviews, tests, and assessment centers (Daft Marcic, 2008). In identifying suitable candidates, Barretts Carvery can use applications form to obtain information about persons applying for the position. The application form generally includes education, past job experiences, and personalities of the potential candidate. However, when reviewing application forms, Barretts Carvery should pay attention to questions specifically related to the position posted, so as not to create any undesirable outcome, and ensure there are no discriminatory practices. In addition to the information on the application forms, Barretts Carvery can also use the information garnered during the interview process. According to BusinessDictionary (2007-2010), an interview is a somewhat formal discussion between two parties in which information is exchanged. For a business looking to fill an open job position, an employer might interview potential candidates to gain a better understanding of their backgrounds, qualifications, and skills. Some organizations place major emphasis on the interview process. Google a popular search engine, for example, it could take an applicant anywhere from four to a dozen interviews before they get a shot at working with this company (Tay, 2006). Interviews are considered the most common method used in the selection process. Interviews give the interviewer an opportunity to meet the applicants face to face and see what the person is like and would be able to assess the applicants personalities (CIPD, revised 2010). It is recommended that Barretts Carvery conduct face-to-face interviews which will allow the company the opportunity to assess the applicants in person. Employment test can also play an important role in Barretts Carverys selection process. Employment tests are designed to assess applicants on particular characteristics like intelligence, skills, and other abilities. These tests can be written or computer-based (Daft Marcic, 2008). Today, about 50 percent of all companies ask candidates to answer questions that aim to measure their success at particular jobs for which they apply, industry experts said. Tests generally fall into three categories: cognition and ability tests, which measure an innate capability or intelligence; simulations and skill tests, which measure facts that a person knows; and personality and other indicator tests, which measure values and the right orientation for a specific job (Joyce, 2006). When creating its short list, Barretts Carvery, should ensure that the applicants selected must match the person specification to avoid costs of hiring the wrong persons. The final stage in Barretts Carverys selection process would be to confirm the offer to the selected applicants, who are then sent to undergo a medical for the purpose of pension, life insurance, or to ensure a certain level of physical fitness that may be required to carry out the job. The management of Barretts Carvery should then prepare the contract of employment. 1b) what benefits could Barretts Carvery offer the staff in order for them to remain within the organization? RETENTION Retaining employees is critical in any business. Employee turnover can become problematic especially in areas where skills are relatively scarce, recruitment is costly, or when it takes a long period to fill a vacancy. While employee turnover can be beneficial in some instances by replacing an underperforming employee with a more productive one, it can also have a negative impact such as the lost of productive employees to the competitors. In increasing its staff complement, Barretts Carvery must also ensure that the restaurant retains its current employees which can be accomplished by offering carious employee benefits (CIPD, 2009). EMPLOYEES BENEFITS Employee benefits are elements of remuneration given in addition to the various forms of cash pay. Employees benefits can also include items that are not strictly remuneration, such as annual holidays. (Armstrong, 2006). Employee benefits and their objectives may differ from one organization to another, certainly in the case of restaurants where little or no benefits are offered. According to Food Services Warehouse (2009), wages and salaries vary slightly from restaurant to restaurant, even for the same position. However, restaurant worker wages are different depending on the type of restaurant, the geographical location, and the worker responsibilities Restaurants are one of the businesses known to pay less than minimum wage, and the benefits are what the employees depend on which is sometimes minimal (Food Services Warehouse 2009). The most common restaurant employee benefits are said to be tips, meals, and paid time off. Although tips are often considered a benefit of working in a restaurant, many servers and bartenders would most likely consider it part or their income. (Food Services Warehouse 2009) Based on the fact that tips is not paid by the employer but rather by the customers, tips may not be considered a reliable benefits by some employees, especially in none elite restaurant such as Barretts Carvery. As tips are sometimes supported by the customers perception of the quality of services received, one recommendation Barretts Carvery can employ to retain employees is making gratuity mandatory. Mandatory gratuity which is then pass on to the respective employee, may give the employees a sense of security of receiving this benefit. However, gratuity, from personal experiences, can be problematic especially at times when the service rendered is abysmal. In cases were services are found deficient, Barretts Carvery should take corrective measures. Barretts Carvery could also offer the other common benefits including meals and paid time-off (Food Services Warehouse 2009). Another recommendation is to implement an Employee of the Month recognition program. A recognition program would enable employees to feel valued, which has a positive effect on staff retention (Jones 2010). KFC has a staff recognition program, and Misty Reich, vice-president HR at KFC UK and Ireland Reich, believes the companys culture of recognition sets it apart from its competitors (Jones 2010). It is not something you can really fabricate, says Reich. It comes off as being very inauthentic if it is not in the DNA of a business, and it is very much in our DNA (Jones 2010). Although monetary factor may appear to be the first choice of employee benefits there are other motivating factors that can drive employee to remain with companies including training, the access to the right tools (Heathfield 2010). Moreover, there are also some uncommon benefits within the restaurant industries which can be used by the management of Barretts Carvery; these include Insurance Medical, Dental, Vis ion, Life, and Disability. Barretts Carvery could offer one or more of these uncommon benefits which may not only help in the retention of employees, but also in gaining a competitive edge (Food Services Warehouse 2009). 1c) what ethical and legal implications will Barretts Carvery need to be aware of when recruiting new staff? ETHICAL AND LEGAL CONSIDERATION When recruiting new staff, Barretts Carvery must be cognizant of ethical and legal implication that may have an adverse impact on the business. Ethics take many forms, but in its most fundamental nature, ethics can be regarded as a set of principals of which governs the right conduct of a person (Draft and Marcic, 2008). Ethical Consideration should not be taken lightly by an employer or employee. HR specialists are concerned with ethical standards in three ways: their conduct as professionals, the values that govern their behaviour and the ethical standards of their firms (Armstrong, 2006). In an effort to prevent unethical conduct when recruiting new staff, Barretts Carvery must ensure that selected candidates have a clear understanding of the companys code of conduct and policies, which if not adhere to can result in dismissal. For example, employees of one of UK biggest restaurant chains can be dismissed if they do not adhere to the code of conduct, of not to encourage customers to leave cash tips. According to The Guardian (2009) Employees of Tragus which owns Strada, Cafà © Rouge, and Bella Italia are forbidden to tell diners that the optional service charge is used to subsidize the national minimum wage paid to waiters. Cash tips go directly to staff, but those paid by card go to the company. The company sent a memo last month to all restaurant managers telling them to crack down on staff who appeared to be encouraging customers to leave cash instead of putting the service charge on their card (Elliot, 2009). Barretts Carvery should be aware of the negative implications unethical behavior can have on the reputation, the employees, and operational success of the restaurant. Unethical behavior can have detrimental effects on organizations in ways including giving the company a bad image, causing ineffectiveness, harm sales, and worsen communication which can be costly to retract or repair (National Business Ethics Survey, 2000). Barretts Carvery should ensure that the new and current staff do not indulge in behavior that may be unethical questionable, as this may impact the productivity level of the restaurant. The paper went on to mention that, unethical behavior decreased efficiency, and increases misconduct (National Business Ethics Survey, 2000). In one survey, 71 percent of employees who saw honesty applied rarely or never in their organization had seen misconduct in the past year, compare with 52 percent who saw honesty applied occasionally, and 25 percent who saw it frequently. The f igures were similar for respect and trust (National Business Ethics Survey, 2000). Unethical behavior towards employees can hinder productivity, trust, caused demotivation, worsen absenteeism, and even affect the performance of the highly skilled (Michael and Rao, 2005). In addition to ethical implications, Barretts Carvery must also be concerned with legal consideration when recruiting new staff. One reason why the management of Barretts Carvery should be concerned about the legal implications is to minimize risks of being involved in legal battles. One method to minimize legal risks is to ensure that the recruiting practices conform to the laws that govern the hiring of employees. Barretts Carvery should also take care to ensure that the additional steps in the recruitment process such as job postings, questions asked during the interviews, the checking of references, and job offers, all comply with the legal requirements. Barretts Carvery can also refer to other sources for guidance on ethical and legal implications on hiring new staff. One such source is the Recruiter Guide. According to the A Recruiter Guide job postings or advertisements should not be published which give preference to: Race Colour Ancestry Place of origin Political belief Religion Marital status Family status Physical Mental disability Sex Sexual orientation Age Avoiding discrimination during the recruitment process does not only steer clear of legal battles it also allows you to select the best person for the job. Barretts Carvery must ensure that applicants are not selected based on race, sex, age, political beliefs, religious affiliation or any of the above because people can bring employment tribunal claim if they think they were discriminated during the selection process (Business Link, 2007). In addition to the Recruiter Guide, Barretts Carvery can also use the governing laws to avoid negative ethical and legal implication when recruiting new staff. According to BC Laws, Employment Standard Act, Chapter 13, when hiring an employee the following must be enforced. No False representations Hiring of Children No charge for hiring or providing No fees to other persons Employment and talent places must be licensed Farm labor contractor must be licensed Written employment contract required for domestics Register of employees working in residences It is recommended that Barretts Carvery examine the laws that govern to ensure that it is protected from any adverse legal and ethical implications. Barretts Carvery must also ensure that its employees familiarized themselves with these laws to recognized and prevent unlawful acts that may have ethical and legal implications. CONCLUSION In seeking to increase the number of employees, Barretts Carvery should not take its recruitment, selection, and retention processes lightly. The company should ensure that the job descriptions and person specifications are clear as possible; this is the foundation for selecting the right person for the job. Ensuring that the person specification is directly related to the job, and not selecting the right person for the job can prevent unnecessary costs. In an effort to select the right candidate Barretts Carvery should ensure that the method used, application forms, interviews, tests, etc are tailored to suit the job description: this is important, as not doing so can result in hiring the wrong persons. Moreover, Barretts Carvery must steer clear of any unethical behavior that may tarnished the image of the company, and should ensure that the companys recruitment, selection and retention processes addresses all ethical/unethical and legal issues that can arise. The company should en sure that all the laws that govern are adhere to, as doing so in the recruitment process can reduce the chances of misconduct and lawsuits.

Chronic Obstructive Pulmonary Disease

Chronic Obstructive Pulmonary Disease The lungs are one of the most important organs in the human body. Without the lungs a person is unable to intake oxygen that is need to life. There are many problems that can develop within the lungs. Chronic obstructive pulmonary disease (COPD) is one of the most common lung diseases. This paper will discuss the epidemiology and pathophysiology of COPD. The pre-hospital treatment of COPD will also be covered. A detailed example of a field impression and treatment plan will also be illustrated. Chronic obstructive pulmonary disease causes a person to have difficulty in breathing. There are to main forms of COPD; chronic bronchitis and emphysema. Chronic bronchitis is a long-term cough that produces mucus. Emphysema is the destruction of the lungs of a period of time. Most people that have COPD have a combination of chronic bronchitis and emphysema. There are several causes of COPD, with smoking being the most prevalent. The more a person smokes, the more likely they are to develop COPD. There are also several causes of COPD in non-smokers. Patients who lack the protein alpha-1 antitrypsin can develop emphysema. Other airway irritants such as, exposure to gases and fumes in the workplace, second-hand smoke, and frequent use of cooking gases without ventilation are other potential risk factors. Again, smoking is the primary cause of COPD; however someone can be a lifelong smoker and not develop COPD. All diseases have a pathophysiologic reason as to how and why it affects the body. However, according to the American Academy of Family Physicians, COPD does not have a clear pathophysiology. What is known about COPD is that the cells of the bronchial tree have been subjected to chronic inflammation. This inflammation is caused by smoking and other irritants that mentioned previously. When the cells of the bronchial tree are inflamed it causes the smooth muscles of the airway to constriction excessively. This hyperactivity causes the airway to become swollen, production of excess amounts of mucus, and decreased effectiveness of the cilia. As COPD progress, patients begin to have difficulty clearing secretions, which causes a chronic productive cough, wheezing and difficulty breathing. Due to the inability for the patient to clear the productive cough, mucus begins to collect in the airway. The collection of mucus is an issue because it collects bacteria and cause causes infections. B oth chronic bronchitis and emphysema caused airway obstruction. In cases of chronic bronchitis the airway is obstruction caused by the build-up of mucus describe previously. In cases of emphysema, the alveoli become enlarged an eventually destroy. This hinders the necessary exchange of oxygen and carbon dioxide. Chronic obstructive pulmonary disease has many negative effects on the body that impedes the body from respiring efficiently. Just like every condition chronic obstructive pulmonary disease has signs and symptoms that all providers the ability to both diagnosis and treat their patients. The classic signs of COPD include an ongoing productive cough, shortness of breath, wheezing, and tightness in the chest. These symptoms can appear both early and late in the disease process. If a patients presents with these symptoms early, then it is possible that they have not lost the ability effectively move air. COPD patients may also present with the following symptoms: difficulty catching breath, signs of cyanosis such as blue or gray lips and nail beds, alerted mental status, and tachycardia. It is important for the provider to have good assessment skills so that he/she picks up on these signs and symptoms. Most COPD patients that an EMS provider will come in contact with will already be diagnosed with the disease, thus making it important for the provider to obtain SAMPLE and OPQRST history. After the provider has concluded that this patient is suffering from chronic obstructive pulmonary disease it is time for treatment to begin. The treatment of chronic obstructive pulmonary disease is pretty straight forward in the pre-hospital arena. Due to difficulty breathing, the patient should be placed on high-flow oxygen via non-rebreather. The provider should keep a constant monitor on the patients pulse oximetry to issue adequate oxygen levels in the blood. If the patient is wheezing then a nebulized albuterol treatment is indicated. Albuterol dilates the airway, thus increasing air movement. The next step in the treatment plan should be obtaining intravenous access for medicine administration. A blood draw should also be performed at this time. The provider should monitor the patients ECG. If accessible the provider should also obtain a 12-lead ECG and monitor Capnography. If the patient continues wheezing after the initial albuterol treatment, a second dosage should be administered after ten minutes. If wheezing still continues, the provider should consider administering Solu-Medrol intravenously. Solu-Medrol is a parenteral steroid that attempts to lower the inflammation of the cells in the bronchial tree. If the patients pulse oximetry is below 90 percent on high flow oxygen via non-rebreather, the provider should consider use of positive-pressure ventilation. There are two types of positive-pressure ventilation, bi-level positive airway pressure (BiPAP) and continuous positive airway pressure (CPAP). Since local protocols allow the use of CPAP, it will be used for the purposes of this paper. CPAP decreases the workload of the patient on inspiration. CPAP also keeps the alveoli open allowing better gas exchange. Fluid build-up in the lungs is another indication for CPAP. The positive pressure supplied by a CPAP device will push the fluid from the lungs back into the vascular space. CPAP is contraindication on patients with altered mental status and systolic blood pressure of less than 100. With the treatment plan listed above, the pre-hospital provider should be able to effective treat a symptomatic chronic obstructive pulmonary disease patient. Chronic obstructive pulmonary disease is disease that Emergency Medical Services provider will have to deal with on a daily basis in a busy locality. This is caused mainly by the high popularity of tobacco smoking in the United States over the last century. COPD can by a gateway to other medical issues in the body, such as congestive heart failure and infection. The effects on the body in COPD patients works like a chain reaction, inflammation causes fluid build-up, which causes airway compromise and possibly infection. Patients suffering from COPD should immediate stop smoking. The treatment plan describe above is straight forward and can provide short term relief in the pre-hospital setting. Like stated at the beginning of this paper Chronic obstructive pulmonary disease is a like changing disease that can destroy one of the bodys most important organs, the lungs, and if a patient is unable to breath, they will die!

You Really Cant Go Back :: Personal Narrative Essays

You Really Can't Go Back    As we grow older and return to the places of our childhood, we are often surprised to discover things are not as we remember. A child's memory of a place, such as a family vacation spot, will be very different from that of an adult's. Particular details like size, glamour, and level of excitement are often escalated in the eyes of a child.    One place I loved as a child was Mayville Amusement Park in Mayville, New York. The day after school was out, my parents would take me, my brother, and a few of our friends to Mayville Park. I can remember the excitement I felt as we loaded in the car. The trip took about two hours. During that time, my friends and I would plan our day down to the last detail. First we would ride the roller coaster and then the rocket ride. After driving for what seemed like days, we finally arrived. I remember thinking to myself how big the park was and that this must be what Disney World looks like. I felt like a small fish in the ocean. Everything looked so big and so scary. First, we headed straight to the roller coaster. As we got on the coaster car and began up the steep incline, I remember thinking I was high enough to touch the clouds. This roller coaster had to be the biggest in the world! After the roller coaster, our next stop was the rocket ride. The rocket would shift back an d forth, move up and down, and pivot all around. I felt like a real astronaut. After all the moving around in the rocket, Daddy decided he would take us to the arcade so our stomachs could settle down. I remember I would always try to win the big stuffed bear at the bottle toss, but it was always too hard. Soon we would be out of quarters, and Daddy would tell us it was time to leave. I can remember my brother and me begging to stay longer, but we always had to go. As we loaded in the car to head home, I can remember thinking to myself that when I grew up I would bring my children to the park and let them stay as long as they wanted.

Nikes Marketing Campaign: JUST DO IT :: Just Don’t Overdo It

  Ã‚  Ã‚  Ã‚  Ã‚   When I learned that I had to write this research paper, instead of procrastinating, I convinced myself to JUST DO IT. This phrase also happens to be one of the signature phrases of the leading athletic apparel company, Nike. The JUST DO IT campaign has been very successful for Nike, but it is not he sole reason for their success. Nike’s campaign has definitely persuaded me to go out and buy a few Nike products. So what exactly does Nike’s persuasive campaign consist of? This paper will discuss all aspects of Nike’s persuasive campaign. Some of the campaign’s strategies, goals, and techniques will be revealed. Some persuasive theories that can be applied to the Nike advertising campaign will be identified and explained. After discussing these theories, the specific arguments of the campaign will be validated. Overall, the entire campaign will be analyzed and it will be determined whether the campaign is a success or a failure.   Ã‚  Ã‚  Ã‚  Ã‚  The purpose of a campaign is to deliver a prospective consumer to the point of sale. Nike uses what is classified as a product oriented advertising campaign. Nike’s entire campaign is centered on convincing the consumer to purchase their product. The goal of most product campaigns is to educate and prepare the consumer to exhibit purchasing behavior, so that their company may become the leader in its market. Since Nike is already the leading athletic apparel company, their goal is probably to stay on top. Some of the major strategies used to achieve this goal are the use of television, magazine, and Internet advertisements.   Ã‚  Ã‚  Ã‚  Ã‚  The developmental stages of a successful campaign help to establish the product in the audience’s mind or consciousness. The stages of the Nike campaign can be described by using the Yale Five-Stage Developmental Model. Yale researchers developed this model while observing the growth of national identity. The first stage of this model is identification. Our text states that â€Å"Many products and causes develop a graphic symbol or logotype to create identification in the audience’s mind† (p. 264, Larson). The logo Nike is most famous for is â€Å"The Swoosh.† This is the term given to the symbol of winged victory that appears on Nike products. â€Å"The design of the swoosh logo was inspired by the wing from the Greek goddess Nike† (p. 3, http://shrike.depaul.edu /~mcoscino/word.html). The Nike logo’s presence can be noted in almost every aspect of the athletic world.

Hamlet vs Othello

How the protagonists deal with their difficulties: Hamlet vs Othello In William Shakespeare Hamlet and Othello, the author creates two similar yet vastly different protagonists. The major source of contrast lies within each characters approach to decision making and premeditated action. As David Nichol Smith puts it, Hamlet â€Å"is not a character marked by strength of will or even passion, but by refinement of thought and sentiment. †(Smith 288) This very refinement of thought is what characterizes both Hamlet’s indecision and forces him to act when he renounces indecision. In contrast Everything about Othello’s mind, on the contrary, is direct, healthy, objective; with an openness and docility of childhood he loses himself in external things; his thoughts are occupied with objects, not with themselves and he reproduces in smooth transparent diction the truth as revealed to him from without; his mind, in short is like a clear even mirror which, invisible itself renders back in its exact shape and colour whatever stands before it; so that we get from him not so much his impressions of things as the things themselves that impress him. Hudson 316-317) This child-like and gullible thought process unveils to us the true nature of Othello, the expert at war but the novice at life, who like a mirror believes and acts on the will and impressions of others rather than contemplate both the true reality of things and the people who speak against them. These distinctions allow the reader to see that â€Å"in Hamlet grace and reason are jangles. In Othello t he mildness that complements a soldier’s courage is baffled. †(Howarth 14) Here is the essence in the difference between Hamlet and Othello. Hamlet makes his decision through prolonged self reflection that continues to the point where action is never done in an expedient faction, while Othello makes his decision through the ideas given to him by others which leads to rash, emotionally charged action. These differences in decision making can be seen through the different difficulties that each protagonist faces with their lovers, friends, and antagonist. In both literary works, the protagonist falls in love with the daughters of two politicians. Both fathers have the power to influence the fate of the main characters. Unfortunately, the fathers are very protective of their daughters and also have a formal relationship with the protagonist which causes them to interfere with the young lovers. Upon finding out about his daughter’s relationship with Hamlet, Polonius informs King Claudius in hopes of creating a better position in the court. Hamlet discovers Polonius’ plot to use their relationship as a means to obtain a higher position with the King, thus suspects Ophelia of being untrue in her love and devotion for him therefore ending said relationship. Without knowing so, Polonius has interfered in their relationship. In Othello’s case, Barbantio interferes by warning Othello of Desdemona’s unfaithfulness by foreshadowing, â€Å"Look to her, Moor, if thou hast eyes to see: She has deceived her father, and may thee. † (Shakespeare 50) Like Polonius, Barbantio has also indirectly interfered with the new lover’s relationship serving as reinforcement to Iago’s later deception. In contrast, the protagonists deal with the fathers in different ways. Hamlet sees Polonius as a selfish and ignoramus, Othello, to a certain extent, respects Barbantio because of his seniority and service to the state. When dealing with Polonius, Hamlet drives a rapier through a curtain and kills the old statesman without remorse. This is one instance when we see Hamlet act uncharacteristically by using force rather than rational thought. In contrast we see Othello have the same change from normal action as he uses calm reason and his words to deal with Barbantio and not his usual rash, emotional, and physical action that characterizes him later in the piece. So in this case we see both protagonists acting differently from both their natural character and from each other. This shows that both characters are capable of acting outside of their perceived personalities to deal with people of seniority that are so close to their lovers and have such a profound effect on their love. Both protagonists have friends whose loyalties are questioned in the plays. For Hamlet, his friends, Rosencrantz and Guildenstern, return from university upon the request of King Claudius. While for Othello, his second in command, and best friend Cassio is accused of infidelity with Desdemona. For both plays, the friends are originally perceived by the protagonist as trustworthy and loyal but the events of the play reveal otherwise. This deception causes the protagonists to question their allegiances. Hamlet maintains his application of trust and thought and reason by keeping his friends in a state of ignorance to his true motives. While Othello, instead, acts rashly, inflamed with the fury of his passion and committed to the death of his once loyal friend. Othello stays true to his character while we see Hamlet’s progressing willingness to violence over rational thought while sentencing Rosencrantz and Guildenstern to their death. In both cases we see the protagonists unwillingness to commit these acts of violence themselves and feel contempt to delegate these extremely actions to others. Love is a fickle thing. William Shakespeare holds true to this statement in both plays as both protagonists struggle to maintain their relationship with their lovers. Both Hamlet and Othello are considered to be tragic heroes, in which their actions and decisions lead to their eventual downfall. In this case, their decisions have led to the inevitable deaths of both Ophelia and Desdemona. Upon discovering the daunting task of avenging his father, Hamlet has deemed â€Å"the garden of his own life having now become a desert† (Hudson 95) in which he refuses to entangle Ophelia. He had established a trusting relationship with Ophelia up until the point where Polonius intrudes and breaks the final bond between them. Thus, Hamlet distances himself, isolating Ophelia and treating her crudely, as a means to cope with the loss of the love of his life. Hamlet is left to give up Ophelia because he â€Å"sees no escape for himself†(Hudson 95) and thus refuses to place her into the same desert of a life he lives. In a sense, Hamlet treats Ophelia â€Å"rudely and unkindly in order to save her† (Hudson 111). The series of events eventually leads to Ophelia’s delusional perception of reality upon losing Hamlet and her unavoidable death. Othello, on the other hand, takes a more drastic route. After hearing of Cassio and Desdemona’s supposed affair, Othello decides to murder her for her infidelity instead of banisher her like she begged for. After Iago starts to spout lies about the affair, he asks Emilia to steal Desdemona’s scarf and it winds up in Cassio’s hands. Othello, after seeing this â€Å"proof† of infidelity, no longer has any doubts about the affair and Iago’s accusations. Therefore, Othello’s motive is revenge while Hamlet’s motive is protection. While we see the different ways in how each protagonist deals with characters of both minor consequence and characters as significant as lovers, one of the most revealing parts of both works is the protagonist’s dealings with the antagonist. For Hamlet this is the King Claudius and for Othello it is his 2nd man Iago. Hamlet from the beginning of the piece hates Claudius and sees him as his natural enemy because he is his father’s murderer. This has a deep contrast with Othello who from the first instances of the play sees Iago as a trustworthy friend. When dealing with Cladius, Hamlet does one thing throughout the entire piece; he thinks of what to do. For a major portion Hamlet only thinks and reflects on what action to take and takes action only in the instance when he has the players perform the Murder of Gonzago. Showing to a greater extent that Hamlet â€Å"is the prince of philosophical speculators and because he cannot have his revenge perfect, according to the most refined idea his wish can form. He declines it altogether† (Smith 289-91). Othello during the entire play does nothing at all in respect to Iago other than trust him completely. This shows â€Å"Othello’s longing for passivity† which makes him only listen to Iago rather than confront both his wife and his lieutent. (Barthelemy 79-80) Aside from this difference in both the perception of the antagonist by the protagonist along with the type of action taken towards them, both plays are similar in that both Hamlet and Othello reach a turning point in which the way they deal with the difficulties the antagonist represents changes completely. For Hamlet this is the image of the soldiers of Norway going to war that is marked by his soliloquy in which he swears to have bloody thoughts (thoughts of action) or to not think at all. For Othello this is the realization of Iago’s deception when he has killed his wife in his home. Both protagonists take the same action, violence. While with Othello we see the opposite of what may be considered characteristic for a military leader, his nonfatal sounding of Iago shows that he wants him to suffer rather than to die an immediate death, much more thought out then his rash decision to kill his lieutenant. This is where Othello’s tragedy is â€Å"that he was unusually open to deception and, if once wrought to passion, likely to act with little reflection, with no delay, and in the most decisive manner conceivable† (Barthelemy 25), such as the murder of his wife. Hamlet also makes an uncharacteristic decision in the final part of the play. Hamlet grabs his sword and he drives it through Claudius as his last action before the poison in him takes his life. So in both plays the protagonist deal with the antagonist in the same way, with the use of violence. In conclusion, we see in either character the image of ourselves that helps us to understand better the ways in which each character deals with the difficulties set before him. In Othello, we see the general who is deceived coming to the realization of a betrayal that has taken what he loves the most from him. Here the reader can understand both the feeling of betrayal and loss that make Othello’s final action much more understandable and allows the reader to make their final opinions of the tragic fall of the Moor, an ending as dark as his flesh. With Hamlet, we see loss in a larger sense without the realization of betrayal, something known from the beginning of the piece. Hamlet not only loses his life or just as single betrayal but what comprises of his entire world comes to an end. In Hamlet, the reader sees the death of logic and reason that makes way for the primal action of violence that adds to a deeper meaning towards his change of character. Hamlet vs Othello How the protagonists deal with their difficulties: Hamlet vs Othello In William Shakespeare Hamlet and Othello, the author creates two similar yet vastly different protagonists. The major source of contrast lies within each characters approach to decision making and premeditated action. As David Nichol Smith puts it, Hamlet â€Å"is not a character marked by strength of will or even passion, but by refinement of thought and sentiment. †(Smith 288) This very refinement of thought is what characterizes both Hamlet’s indecision and forces him to act when he renounces indecision. In contrast Everything about Othello’s mind, on the contrary, is direct, healthy, objective; with an openness and docility of childhood he loses himself in external things; his thoughts are occupied with objects, not with themselves and he reproduces in smooth transparent diction the truth as revealed to him from without; his mind, in short is like a clear even mirror which, invisible itself renders back in its exact shape and colour whatever stands before it; so that we get from him not so much his impressions of things as the things themselves that impress him. Hudson 316-317) This child-like and gullible thought process unveils to us the true nature of Othello, the expert at war but the novice at life, who like a mirror believes and acts on the will and impressions of others rather than contemplate both the true reality of things and the people who speak against them. These distinctions allow the reader to see that â€Å"in Hamlet grace and reason are jangles. In Othello t he mildness that complements a soldier’s courage is baffled. †(Howarth 14) Here is the essence in the difference between Hamlet and Othello. Hamlet makes his decision through prolonged self reflection that continues to the point where action is never done in an expedient faction, while Othello makes his decision through the ideas given to him by others which leads to rash, emotionally charged action. These differences in decision making can be seen through the different difficulties that each protagonist faces with their lovers, friends, and antagonist. In both literary works, the protagonist falls in love with the daughters of two politicians. Both fathers have the power to influence the fate of the main characters. Unfortunately, the fathers are very protective of their daughters and also have a formal relationship with the protagonist which causes them to interfere with the young lovers. Upon finding out about his daughter’s relationship with Hamlet, Polonius informs King Claudius in hopes of creating a better position in the court. Hamlet discovers Polonius’ plot to use their relationship as a means to obtain a higher position with the King, thus suspects Ophelia of being untrue in her love and devotion for him therefore ending said relationship. Without knowing so, Polonius has interfered in their relationship. In Othello’s case, Barbantio interferes by warning Othello of Desdemona’s unfaithfulness by foreshadowing, â€Å"Look to her, Moor, if thou hast eyes to see: She has deceived her father, and may thee. † (Shakespeare 50) Like Polonius, Barbantio has also indirectly interfered with the new lover’s relationship serving as reinforcement to Iago’s later deception. In contrast, the protagonists deal with the fathers in different ways. Hamlet sees Polonius as a selfish and ignoramus, Othello, to a certain extent, respects Barbantio because of his seniority and service to the state. When dealing with Polonius, Hamlet drives a rapier through a curtain and kills the old statesman without remorse. This is one instance when we see Hamlet act uncharacteristically by using force rather than rational thought. In contrast we see Othello have the same change from normal action as he uses calm reason and his words to deal with Barbantio and not his usual rash, emotional, and physical action that characterizes him later in the piece. So in this case we see both protagonists acting differently from both their natural character and from each other. This shows that both characters are capable of acting outside of their perceived personalities to deal with people of seniority that are so close to their lovers and have such a profound effect on their love. Both protagonists have friends whose loyalties are questioned in the plays. For Hamlet, his friends, Rosencrantz and Guildenstern, return from university upon the request of King Claudius. While for Othello, his second in command, and best friend Cassio is accused of infidelity with Desdemona. For both plays, the friends are originally perceived by the protagonist as trustworthy and loyal but the events of the play reveal otherwise. This deception causes the protagonists to question their allegiances. Hamlet maintains his application of trust and thought and reason by keeping his friends in a state of ignorance to his true motives. While Othello, instead, acts rashly, inflamed with the fury of his passion and committed to the death of his once loyal friend. Othello stays true to his character while we see Hamlet’s progressing willingness to violence over rational thought while sentencing Rosencrantz and Guildenstern to their death. In both cases we see the protagonists unwillingness to commit these acts of violence themselves and feel contempt to delegate these extremely actions to others. Love is a fickle thing. William Shakespeare holds true to this statement in both plays as both protagonists struggle to maintain their relationship with their lovers. Both Hamlet and Othello are considered to be tragic heroes, in which their actions and decisions lead to their eventual downfall. In this case, their decisions have led to the inevitable deaths of both Ophelia and Desdemona. Upon discovering the daunting task of avenging his father, Hamlet has deemed â€Å"the garden of his own life having now become a desert† (Hudson 95) in which he refuses to entangle Ophelia. He had established a trusting relationship with Ophelia up until the point where Polonius intrudes and breaks the final bond between them. Thus, Hamlet distances himself, isolating Ophelia and treating her crudely, as a means to cope with the loss of the love of his life. Hamlet is left to give up Ophelia because he â€Å"sees no escape for himself†(Hudson 95) and thus refuses to place her into the same desert of a life he lives. In a sense, Hamlet treats Ophelia â€Å"rudely and unkindly in order to save her† (Hudson 111). The series of events eventually leads to Ophelia’s delusional perception of reality upon losing Hamlet and her unavoidable death. Othello, on the other hand, takes a more drastic route. After hearing of Cassio and Desdemona’s supposed affair, Othello decides to murder her for her infidelity instead of banisher her like she begged for. After Iago starts to spout lies about the affair, he asks Emilia to steal Desdemona’s scarf and it winds up in Cassio’s hands. Othello, after seeing this â€Å"proof† of infidelity, no longer has any doubts about the affair and Iago’s accusations. Therefore, Othello’s motive is revenge while Hamlet’s motive is protection. While we see the different ways in how each protagonist deals with characters of both minor consequence and characters as significant as lovers, one of the most revealing parts of both works is the protagonist’s dealings with the antagonist. For Hamlet this is the King Claudius and for Othello it is his 2nd man Iago. Hamlet from the beginning of the piece hates Claudius and sees him as his natural enemy because he is his father’s murderer. This has a deep contrast with Othello who from the first instances of the play sees Iago as a trustworthy friend. When dealing with Cladius, Hamlet does one thing throughout the entire piece; he thinks of what to do. For a major portion Hamlet only thinks and reflects on what action to take and takes action only in the instance when he has the players perform the Murder of Gonzago. Showing to a greater extent that Hamlet â€Å"is the prince of philosophical speculators and because he cannot have his revenge perfect, according to the most refined idea his wish can form. He declines it altogether† (Smith 289-91). Othello during the entire play does nothing at all in respect to Iago other than trust him completely. This shows â€Å"Othello’s longing for passivity† which makes him only listen to Iago rather than confront both his wife and his lieutent. (Barthelemy 79-80) Aside from this difference in both the perception of the antagonist by the protagonist along with the type of action taken towards them, both plays are similar in that both Hamlet and Othello reach a turning point in which the way they deal with the difficulties the antagonist represents changes completely. For Hamlet this is the image of the soldiers of Norway going to war that is marked by his soliloquy in which he swears to have bloody thoughts (thoughts of action) or to not think at all. For Othello this is the realization of Iago’s deception when he has killed his wife in his home. Both protagonists take the same action, violence. While with Othello we see the opposite of what may be considered characteristic for a military leader, his nonfatal sounding of Iago shows that he wants him to suffer rather than to die an immediate death, much more thought out then his rash decision to kill his lieutenant. This is where Othello’s tragedy is â€Å"that he was unusually open to deception and, if once wrought to passion, likely to act with little reflection, with no delay, and in the most decisive manner conceivable† (Barthelemy 25), such as the murder of his wife. Hamlet also makes an uncharacteristic decision in the final part of the play. Hamlet grabs his sword and he drives it through Claudius as his last action before the poison in him takes his life. So in both plays the protagonist deal with the antagonist in the same way, with the use of violence. In conclusion, we see in either character the image of ourselves that helps us to understand better the ways in which each character deals with the difficulties set before him. In Othello, we see the general who is deceived coming to the realization of a betrayal that has taken what he loves the most from him. Here the reader can understand both the feeling of betrayal and loss that make Othello’s final action much more understandable and allows the reader to make their final opinions of the tragic fall of the Moor, an ending as dark as his flesh. With Hamlet, we see loss in a larger sense without the realization of betrayal, something known from the beginning of the piece. Hamlet not only loses his life or just as single betrayal but what comprises of his entire world comes to an end. In Hamlet, the reader sees the death of logic and reason that makes way for the primal action of violence that adds to a deeper meaning towards his change of character.

Princess Regional Trucking Company Essay

Princess Regional Trucking Company has been approached by a client with an opportunity that would require 120 trailers which is about 20 more than we currently own. We are not sure how long the relationship with this customer will last but this deal has the potential for considerable growth. I have a great deal of information for you regarding lease options that Princess Regional Trucking Company may want to consider before going forward with this deal. The first type of lease to consider is the direct financing lease. This lease is used by lessors in capital leases if the collections of minimum lease payments are guaranteed and the amounts of unrefundable costs are known in advance. In this type of lease the bank will buy new trucks and lease them to us instead of Princess Regional Trucking Company borrowing the money to purchase the trucks. The direct financing approach is the same as a loan. In order to arrange this type of lease we must show that the monthly payment will be met every month on time. This can be done by putting up assets to cover the payments just in case we cannot lease what is secured by the direct lease. Eliminating any question or doubt about the ability to cover the lease is the ultimate goal. If you would prefer to go with the Capital lease option then it must meet one of the four criteria according to FASB ASC 840-10-25-1. There has to be a transfer of ownership to the lessee by the end of the lease term, the lease contains a bargain purchase option, the lease term is equal to 75% or more of the estimated economic life of the leased property, or the present value at the beginning of the lease term of the minimum lease payments, equals or exceeds 90% of the excess of the fair value of the leased property. If any of the four criteria is met and also meets both of these criteria’s in that the lease payments have to be reasonable and the costs to be incurred are also predictable the lease is considered to be either direct financing or sales-type (http://highered.mcgraw-hill.com/sites/dl/free/0073526878/588542/Codification_Updates.pdf) The next type of lease to be addressed is a sales-type lease. Just like the capital lease there are for criteria that must be met. If the manufacture or dealer risks profit or loss then this would be a sales-type lease. This would mean that the seller would keep the assets in their inventory while the manufacturer or dealer are still earning profit or taking a loss. Under FASB ASC 840-30-35-22 the lessor must amortize the unearned income on a sales-type lease to income over the lease term to produce a constant periodic rate of return on the net investment in the lease.(http://highered.mcgraw-hill.com/sites/dl/free/0073526878/588542/Codification_Updates.pdf) Since the important part of a sales-type lease is the sale the initial direct costs of getting the lease is written off when the sale is recorded at the beginning of the lease. This would be noted on the income statement as a selling expense. The final type of lease option would be an operating lease. This type of lease allows use of an asset but does not transfer ownership of the asset. The assets are expected to be returned at the end of the lease agreement. This lease would give Princess the sole right to use the asset however the lessee would retain all risks and rewards of ownership. It would be shown as a rental expense on the balance sheet. It is considered an asset for us and gets depreciated like any other asset. This type of lease is usually short term but it can be cancelled if needed. Thank you for taking the time to review these three different types of leases for the additional trucks we need to satisfy our new customer. Since we are not certain the time frame of this relationship I would like to suggest going with the operating lease since it is more like a rental agreement.