The Effects Of Water And Drinking Water On Our Society Essay

Experiment Introduction Body Paragraph #1 - Background: Everyone cherishes water on a daily basis because it is an element on earth. Without water, there would be no life on this earth, meaning humans and spices. So the quality of water and drinking water is and should be important for people and other species on this earth. It is very important that water researchers are used to continually keep our drinking clean water flowing through our society. There is about 99% of water is composed primarily so salt water. So the other 1% the earth’s population survives off of fresh water available. When water isn’t treated so it would be called a waterborne disease is caused by drinking contaminated or dirty, water. Buy drinking contaminated water, it could cause a different variety of diseases like Cholera, Guinea it is a worm disease, Typhoid, and Dysentery. Water that is related to this disease 1.8 million deaths each year(Unicef.org, 2003). Today day and age research has come a long way which is s aving hundreds of lives which research needs to stay strong and improve and become more advanced. So one day there is enough clear water across the world for every person and spices that is on earth. Body Paragraph # 2 - Objective: During this experiment, I will be running multiple tests using some various contaminated water that will not be drinkable. By doing this I will be using a method to cleanse the contaminated water can be drinkable again. If we all want to know if thisShow MoreRelatedLiterature Review On Drinking Fountains1734 Words   |  7 Pages REVIEW OF RELATED LITERATURE Immersive research on drinking fountains especially in our 21st century society with diverse cultural behavior created different studies conducting different behavioral and health related impacts on drinking fountains. Nowadays, drinking fountains occupy different places such as institutions, public places, and more importantly it is mostly used in schools. Students are engaged in the use of drinking fountains on their schools and connected with this are theRead MoreThe Global Water Supply Is Essential For The Survival Of All Species1677 Words   |  7 PagesWater is the most important substances on Earth as it is essential for the survival of all species. Water covers seventy-six percent of our planet, and it is easy to think that it will always be plentiful (Girard). However, the way society misuse the substance makes freshwater start to become incredibly rare. The global water supply is becoming more of an issue every day. Water is a resource that much of the developed world ta kes for granted, but that many in the developing world struggles to findRead MoreThe Effects Of Drinking Water On Water Quality1483 Words   |  6 PagesDrinking water is a simple idea but such a hard process to master. The water in our lakes and rivers is not safe to drink due to the toxins from vehicles, industrial plants, and natural sources. It is sad how much we take drinking water for granted. In many countries around the world, they do not have easy access to drinking water like we do here in America. In today’s society, when we receive water from a lake or river, it must be treated and cleaned before people can drink it. The drinking waterRead MoreToothpaste Persuasive Speech1400 Words   |  6 Pagesstatement: Toothpaste: We use toothpaste to brush our teeth everyday (hopefully). We here in America love to have white teeth and from the time we are very young, we are told by our parents and our dentists that we need to brush twice daily with fluoride in order to pre vent cavities. But what if I told you that toothpaste was poisonous? Credibility Statement: As a person who has been brushing his teeth for many years without knowing the effects that fluoride can cause, I decided to do extensiveRead MoreBottled Water And Its Effect On Our Society877 Words   |  4 Pagessafe and reliable means of drinking water. This was a tragic incident for the environment as well as the world’s citizens. While thousands of North Americans desire for bottle water increased, this gave corporations the opportunity to swoop in and save the day, and of course make a profit. This dawned the era of bottled water. Corporations began selling pre bottled â€Å"safe† water for the public to drink. People then began to get hooked on the convenience of bottled water, and lost faith in their government’sRead MoreChlorine Is The Single Largest Contributor For Safe Drinking Water1296 Words   |  6 PagesINTRODUCTION Chlorine is the single largest contributor to safe drinking water, in the history of public health. In 1902 the first chlorine disinfection system was installed in Belgium. By the 1920’s nearly the whole world started using the process. Due to this disinfection process many disease-causing microorganisms were abolished. According to Life Magazine (1997) â€Å"The filtration of drinking water plus the use of chlorine is probably the most significant public health advancement of the millennium†Read MoreThesis Statement1030 Words   |  5 PagesThesis Statement Water pollution has had devastating effects on the environment, which include irreversible effects to the oceans ecosystem, health problems and abnormal conditions. interference of the oceans ecosystem - Plastic storage bags can kill animals in the oceans like dolphins, turtles and whales. It is easy for wildlife to swallow and eventually causes death. * Over 1.5 billion tons of plastic water bottles end up in US landfills each year. It takes over 300 years to degradeRead MoreBottled Water And Its Effects On The Human Body1446 Words   |  6 Pagesbottle of water, not thinking about the effects it can have on many aspects of their life and others. Bottled water may seem innocent but it needs to be treated with extreme care and caution. Even though bottled water may seem safe, it could contain many toxins. By drinking from a plastic water bottle, people should consider if it is really worth the cost of paying for the actual bottle itself. People should also consider the long term effects it can have on the earth as well as the effects it can haveRead MoreHealth Effects Of Air And Water Pollutants1159 Words   |  5 PagesHealth effects of air and water pollutants are major environmental issues that need to be better understood and controlled in the United States and globally. â€Å"Pollution can occur from natural causes or fr om human activities† (Air and Water Pollution, 2015, p. 1). This issue is so important for many reasons, but for this discussion, it is being identified to give a voice to the urgency for the world to pay attention to how our environment is falling into a catastrophic level of decline because ofRead MoreDealing With Lead Exposure From Water Sources1629 Words   |  7 PagesInterpersonal Intrapersonal Dealing with lead exposure from water sources begins at the intrapersonal level. Individual knowledge is a significant factor for exposure when it comes to lead levels in water. For example, the USA Today article, â€Å"Lead taints drinking water in hundreds of schools, day cares across USA,† describes how in many cases, parents are not informed of lead levels in drinking water in schools until weeks or months after school officials are made aware of the danger (Ungar, 2016)

Case Study VW Environmental Scandal

Question: Discuss about theCase Studyfor VW Environmental Scandal. Answer: Introduction and Purpose It has always been crucial to maintain sustainability in the business operations to achieve success in the long run. The companies need to understand that operating in a sustainable manner would always be in the best interest of all the stakeholders. The focus of the companies should be equally allocated to the society, environment, and profiteering. The profit making should not be the only criteria to measure the performance. The companies should seek to strike out adequate balance between the needs of the society, environment, and person profiteering (Jackson, Boswell, and Davis, 2011). In absence of this balance, sooner or later financial collapse of the company is certain. In the context of this, in the report presented here, the case of Volkswagen (VW) Group has been analyzed. The analysis carried out in this report covers the discussion on the breach of the environmental laws by VW group of companies. Further, the analysis covers various accounting and finance theories to expla in the impact of that breach on the share prices. Terms of Social Contract The social contract signifies an understanding of the terms between the individuals living in the society. The understanding established through the social contract between the people is of morals or the political obligations. According to this theory, the people living in the society must be faithful and ethical to each other (Erckel, 2009). In the context of this, going through the case of VW group, it has been found out that the group has violated the term of social contract. In the case of VW group, it has been observed that the group circumvented the rules and regulations of the clean air act. The vehicles of VW group were found to be failing in the emission test and thus, the use of VW vehicles was considered hazardous to the environment and the society. The impact of health people was assessed which showed that 59% of the premature deaths were due to excess pollution caused by the defective vehicles. Thus, the vehicles sold by VW group were responsible for contamination of the environment and the premature deaths, which proves that the group clearly violated the terms of social contract, which requires everyone to be ethical towards the society. Reaction of VW Group Management Following the media release about the environmental scandal of VW, the chief executive officer of the group, Martin Winterkorn, accepted the allegations. However, the CEO denied any fault on his part. Further, VW group appointed new CEO as a result of resignation of the existing CEO. The reaction of VW group does not seem justified because replacing only the CEO will not cure the defects in the system. As per the justification theory, VW group should have considered changing the entire system analyzing the rationality (Forst, 2012). Further, the CEO of the group should also have accepted his accountability towards to the environmental scam. Reaction of other Companies within the Automobile Industry The companies operating in the same industry are connected with each other whether directly or indirectly. Thus, if one company in the industry comes out with adverse performance, the performance of peers is also affected. Immediately, after the revelations of the environmental scam, the other companies in the automobile industry should have been alert to the situation. Impact of Share Price of VW after Revelations of the Emission Scandal The stocks prices in the capital market are affected by several factors one among those factors is the market sentiments. The market sentiments refer to the psychology of the investors, which is affected by the good or bad news about a particular stock in the market. The good news about the stock creates the market sentiments in its favor which generally results in appreciation in the value of stock. On the other hand, the bad news causes negative market sentiments resulting in downfall in the value of stock (Mitra and Mitra, 2011). In the case of VW group, the market sentiments went negative when the bad news that the company has violated the environmental laws came out. The impact of negative market sentiments was perceived to be severe as the stocks price dropped heavily. It could be observed that VWs stock price dropped from $183.57 to $123.80 when the group was served a notice of violations of the clean air act from environmental protection agency. The primary reason for this se vere downfall in the price of stock was loss of confidence in the investors after the revelations of the violations of clean air act. Market Efficiency/Inefficiency The efficient market hypothesis established that the movement in the prices of the stocks incorporates all the available information adequately. Further, it states that the securities such as stocks are always fairly priced and the movements in the prices are always justified and reflect the true worth of the stock (Bailey, 2005). However, the market inefficiency theory opposes this view and establishes that sometimes the movement in the price does not reflect the true worth of the stock. In the current case of VW, having a look on the drop in the price of stock, it could be asserted that it does not reflect an efficient market. The price of stock started collapsing before the revelations of the scandal and on the day when the news came out in the market, the stock dropped significantly down. Impact of Collapse of One Company on Others in the Same Industry The asset pricing theory states that the return on a particular stock is correlated with various macro economic factors such as gross domestic product, inflation, and interest rates (Koch, 2009). According to the principle enunciates in this theory, the price of a stock is not dependent only one factor rather its a result of combined impact of all the relevant factors. Thus, it could be asserted that the roots of all the companies working in an industry are linked to each other whether directly or indirectly. Further, the fundamental accounting concepts could also be applied to understand the relationship among the companies working in a particular sector or industry. For example, there would be companies in the automobile industry out which some would be supplier of VW and some would be customers of VW. The negative financial performance of VW would certainly affect the financial position of the suppliers of VW, thus, the impact of downfall in the share price of VW could be also be perceived on the their share prices. Further, the associate companies which have investment in VW would also face consequences of the negative sentiments in the market. The market sentiments that other automobile companies may also get exposed in future will affect the share prices of those other automobile companies which not even associated with VW in any manner. Thus, its the correlation of the companies working in an industry which causes negative of one company to pass on to others. Using the Profit as the Only Measure of Performance The accounting framework of triple bottom line outlines that the corporations should seek to maintain a proper balance between three measures such as people, planet, and profit. This balance is crucial for every company to be successful in the long run by achieving sustainable development. Thus, it could be inferred that the companies should not only focus on the maximization of profit, but they should also keep welfare of the society and protection of the environment in focus (Jackson, Boswell, and Davis, 2011). Sustainability which refers to the long and healthy life is achievable only when the company maintains an adequate balance between people, planet, and profit. In the absence of an adequate balance in these three measures, the company will not be able survive in the long run. In the above context, the current example could be taken of the VW group, which collapsed due to inadequate balance among people, planet, and profit. The company focused too much on the profit aspect while disregarded the considerations towards to the society and environment by producing cars which were less costly but harmful to the environment. The company made huge profits from sale of these cars, but lost even more when the defective cars were caught up by the regulatory authorities. Thus, it could be articulated that the considering the profit as the only performance measure is not in the long run interest of the business. Conclusion The discussion carried out in this report revolves around the case of environmental scandal of VW group. The VW group which manufactures world class cars was hold liable for producing cars having defeat device causing emission of nitrogen oxide in excess of permissible limit. The use of such cars produced by VW caused serious damage to the environment and the society and resultantly the regulators imposed heavy fine and penalty. Due to this mess, the stocks price of VW collapsed from $183.57 to $123.80, which caused serious loss to the investors. The group pocketed huge money out of the sale of defective cars, but it all washed out in a flash after revelation of the scam. Thus, it could be articulated that the companies should not only focus on the profit making but society and environment should also be given equal importance. References Bailey, R.E. 2005. The Economics of Financial Markets. Cambridge University Press. Erckel, S. 2009. Classical Social Contract Theory: The Classical Social Contract Theories of Hobbes, Locke and Rousseau Compared. GRIN Verlag. Forst, R. 2012. The Right to Justification: Elements of a Constructivist Theory of Justice. Columbia University Press. Jackson, A., Boswell, K., and Davis, D. 2011. Sustainability and Triple Bottom Line Reporting What is it all about? International Journal of Business, Humanities and Technology, 1(3), pp. 55-59. Koch, C. 2009. The Arbitrage Pricing Theory as an Approach to Capital Asset Valuation. GRIN Verlag. Mitra, G. and Mitra, L. 2011. The Handbook of News Analytics in Finance. John Wiley Sons.

understending cloud computing Essays - Cloud Computing,

Understanding cloud computing: Cloud computing represents a major change in how we store digital information and run computer applications. Instead of running programs and storing data on an individual desktop computer, everything is hosted in the "cloud" an assemblage of computers and servers accessed via the Internet. Our applications and documents are in the process of moving from the desktop into what experts call the cloud thousands of computers and servers, all linked together and accessible via the Internet. With cloud computing, everything we used to do on our desktop computer is now done over the web; we can access all our programs and documents from any computer that's connected to the Internet. How does cloud computing work and how will it affect the way we work? The software programs we use are stored computer we own. The documents we create are stored on the computer on which they were created. And, although documents can be accessed from other computers on a network, they can't be accessed by computers outside the network. With cloud computing, the software programs we use aren't run from our personal computer, but are rather stored on servers housed elsewhere and accessed via the Internet. If our individual computer crashes, the software is still available for others to use. The same goes for the documents we create; they're stored on a collection of servers accessed via the Internet. Anyone with permission can not only access the documents, but can also edit and collaborate on those documents in real time. The applications and data served by the cloud are available to a broad group of users using different operating system platforms; access is via the Internet. Any authorized user can access these docs and apps from any computer over any Internet connection, using the common web browser. It isn't apparent whether cloud services are based on HTTP, HTML, XML, JavaScript, or other specific technologies; to the user, the technology and infrastructure behind the cloud is invisible. In short, cloud computing enables a shift from the computer to the user, from applications to tasks, and from isolated data to data that can be accessed from anywhere and shared with anyone. The user no longer has to take on the task of data management; he doesn't even have to remember where the data is. All that matters is that the data is in the cloud, and thus immediately available to that user and to other authorized users. Inside the Cloud: How Cloud Computing Works? In cloud computing, a network of computers functions as a single computer to serve data and applications to users over the Internet. The network exists in the "cloud" of IP addresses that we know as the Internet, offers massive computing power and storage capability, and enables wide-scale group collaboration. Simply, the cloud is a collection of computers and servers that are publicly accessible via the Internet. This hardware is typically owned and operated by a third party in one or more data center locations. The machines can run any combination of operating systems; it's the processing power of the machines that matter, not what their desktops look like. Individual users connect to the cloud from their own personal computers or portable devices. To these individual users, the cloud is seen as a single application, device, or document. The hardware in the cloud is invisible .This cloud architecture is deceptively simple, although it does require some intelligent management to con nect all those computers together and assign task processing to multitudes of users. Understanding Cloud Storage One of the primary uses of cloud computing is for offsite data storage. With cloud storage, data is stored on multiple third-party servers, rather than on the dedicated servers used in traditional networked data storage. When storing data, the user sees a virtual server?that is, it appears as if the data is stored in a particular place with a specific name. But that place doesn't exist in reality; it's just a pseudonym used to reference virtual space carved out of the cloud. In reality, the user's data could be stored on any one or more of the computers used to create the cloud. The actual storage location may differ from day to day or even minute

Free Essays on Legaliztion of Marijuana

Attention material: Picture in your mind, a young girl that is almost done with her freshman year of high school. These next few years are supposed to be some of the best years of this girl’s life. But now she has to worry about side effects of chemotherapy. The chemo that this girl has transfused into her has many side effects that come with it. The chemo basically kills a person in order to kill the cancer cells. These side effects include nausea, intense pain and a loss of appetite. There is only one drug that exists today that has the potential to cure all of the above side effects, and that is marijuana. That s right, the illegal drug marijuana. The only thing stopping the doctor to prescribe it to her is the fact that the government has refused to legalize marijuana, despite its medical benefits. Main body One reason why the government should legalize marijuana is because the bad effects of marijuana have been greatly exaggerated. While some people say that marijuana has harmful side effects, there has been n proof for these theories. For instance, some have said that marijuana leads to violence, crime, memory damage, and damage to the immune system, but they have n proof to back p these theories. The government cannot rely n theories, if they, don’t have a solid basis. Another problem with these theories is that many of the studies showing these bad effects have been performed only on animals, and not on humans. It is impossible to tell how a drug will act on a human, with the only examples being animals. n addition to the exaggeration of the bad effects, the government should legalize marijuana because it is doing more harm now than it would if it were legal. One reason why marijuana would be better off legal is because it is a source of violence. Gangs make a large profit from the selling of drugs such as marijuana. ... Free Essays on Legaliztion of Marijuana Free Essays on Legaliztion of Marijuana Attention material: Picture in your mind, a young girl that is almost done with her freshman year of high school. These next few years are supposed to be some of the best years of this girl’s life. But now she has to worry about side effects of chemotherapy. The chemo that this girl has transfused into her has many side effects that come with it. The chemo basically kills a person in order to kill the cancer cells. These side effects include nausea, intense pain and a loss of appetite. There is only one drug that exists today that has the potential to cure all of the above side effects, and that is marijuana. That s right, the illegal drug marijuana. The only thing stopping the doctor to prescribe it to her is the fact that the government has refused to legalize marijuana, despite its medical benefits. Main body One reason why the government should legalize marijuana is because the bad effects of marijuana have been greatly exaggerated. While some people say that marijuana has harmful side effects, there has been n proof for these theories. For instance, some have said that marijuana leads to violence, crime, memory damage, and damage to the immune system, but they have n proof to back p these theories. The government cannot rely n theories, if they, don’t have a solid basis. Another problem with these theories is that many of the studies showing these bad effects have been performed only on animals, and not on humans. It is impossible to tell how a drug will act on a human, with the only examples being animals. n addition to the exaggeration of the bad effects, the government should legalize marijuana because it is doing more harm now than it would if it were legal. One reason why marijuana would be better off legal is because it is a source of violence. Gangs make a large profit from the selling of drugs such as marijuana. ...

A Problem Statement Of Quality Services Information Technology Essay

A Problem Statement Of Quality Services Information Technology Essay CHAPTER 1 1.1 INTRODUCTION Library is the important place for the people especially the students since it helps the students in their learning process. As it seems important for the students, library should be able to provide a conducive environment in order to help the students to do their revision for example. In other words, student satisfaction is an important measure of quality while providing the services in libraries. However, students’ perceptions about libraries seem to have been largely ignored by library management in developing countries. So, the assessment of quality while giving the services provides an important feedback for libraries to assess and improve its services to its users (Yrd.Doc.Dr. Zeynep Filiz -2007). Good service delivery to students is one of the primary goals of service organizations like libraries and is the ability of any service provider to provide promised products or services. Libraries are essentially learning organizations stimulating ac ademic and research activities by providing access to world-class information resources. Traditionally, the success of any library is measured in terms of the size of its collection, staff, and budget. But in the present day competitive world, the libraries need to go beyond the traditional modes of assessments and apply marketing techniques for understanding customer requirements. Students focus in services delivery is essential for satisfying the students. The success depends on students’ perceptions or judgment on the quality of products/services provided by the service personnel in libraries and quality is the measure of how well the products/ services delivered meet students expectations (Manjunatha K and Shivalingaiah D-2004). 1.2 PROBLEM STATEMENT Quality services in library are very important aspect in order to satisfy the students through having continuous improvement and the students perception is an important aspect to reveal how satisfied the students towards the library contribution in helping them in learning process. Library must provide a good quality of services, sufficient of collection/information, good activities and staff attitude at the same time solving the challenging faced by them. This can ensure that library can play their role as an academic centre that contributes to a conducive learning environment. If the challenges faced not being solved, it will make students satisfaction become lower and it is hard for the students to find what they want in the library. Therefore, library must find out what kind of solution that needs to be done in order to face the challenges since every year new students come with different needs and expectations. Then, library should do the continuous improvement every time so that they could give focus on quality services which makes the service runs smoothly. For that reason, this research is made to know the quality of services provided by UMS library and any continuous improvement can be done if needed. The issues that arise is in terms of the ability of UMS as a learning places to contribute a conducive learning environment in helping the students to access information sources and University to produce a knowledgeable and successful graduate This is accordance with the mission of UMS library â€Å"Providing comprehensive resources and services to support the university requirements in teaching, learning, research, innovation and publication†. So that, this research can measure whether student satisfaction on UMS library services provided fulfill the students need through examine the ability of UMS library in terms of quality services, collection/information, library activities and staff’s attitude.

Global Managerial Economics Essay Example | Topics and Well Written Essays - 1000 words

Global Managerial Economics - Essay Example This essay presents answers on several questions about the United States and it's role and impacts on global managerial economics. Firstly, the researcher aims to explain why the United States would subsidize the short run costs of production for tobacco farmers in foreign countries and how does this practice shift the equilibriums (price and output) for tobacco and domestic food items. Any form of incentive is helpful to the tobacco farmer as well as the local economy which rely on the income of these industries to generate employment. Then, the researcher presents an analysis of both the local and international effects of this issue, such as an increase in marginal and average value of employment, because the incentives/subsidies could afford wage increase and this translates into an increase of production for existing firms and the incentive for new players to start-up with positive externalities. This essay then describes the case with Acme Motors and what are the production gain s to the entire company from the facility in Nuevo Laredo specializing in Autoturbo Quattro engines. The researcher also discusses why do they just make engines in Nuevo Laredo rather than the entire auto. In addition, the researcher analyzes why would Acme Motors shift its production of engines from Detroit to Mexico and then shift the engines back to the United States and what are the gains and losses for consumers in these types of international production and trading patterns, that were described.

Working in Organisations - Organisational Analysis Report Essay

Working in Organisations - Organisational Analysis Report - Essay Example The next pÐ °rt of report describes orgÐ °nizÐ °tionÐ °l structure of orgÐ °nizÐ °tion bÐ °sing on the interview conducted. Ð mong numerous dimensions of retÐ °il orgÐ °nizÐ °tionÐ °l structure it reflects complexity, formÐ °lizÐ °tion, Ð °nd centrÐ °lizÐ °tion. The finÐ °l, fourth pÐ °rt of report is Ð ° concluding pÐ °rt where I describe orgÐ °nizÐ °tionÐ °l design of Tesco. BÐ °sing on the interviews thÐ °t I conducted previously Ð °nd literÐ °ture thÐ °t I hÐ °ve reseÐ °rched, I evÐ °luÐ °te orgÐ °nizÐ °tion Ð °nd suggest its design. MÐ °ny retÐ °il shopping centers hÐ °ve tried Ð °nd fÐ °iled to perform excellently outside their home mÐ °rkets. Likewise, some retÐ °ilers hÐ °ve led Ð °strÐ °y trying to develop Internet shopping. Ð s Ð ° result, TESCO, the United Kingdoms biggest grocer, hÐ °s drÐ °wn significiÐ °nt Ð °ttention becÐ °use of its Ð °mbitious overseÐ °s strÐ °tegy Ð °nd its successful on-line home delivery service. Ð nother successful key fÐ °ctor thÐ °t inputs to TESCO sustÐ °inÐ °ble development Ð °nd growth is the mÐ °rketing communicÐ °tion plÐ °n thÐ °t provides the detÐ °iled overview of the CompÐ °ny’s fiscÐ °l policies Ð °s for meeting the clients’ needs Ð °nd providing competitive prices within wisely locÐ °ted grocers Ð °ll over the world. TESCO understÐ °nds thÐ °t successful mÐ °rketing strÐ °tegy should be bÐ °sed on customers’ need, thÐ °t is why the Mission StÐ °tement declÐ °red for the CompÐ °ny sounds Ð °s it f ollows: â€Å"One of our vÐ °lues is to understÐ °nd customers better thÐ °n Ð °nyone. We go to greÐ °t lengths to Ð °sk customers whÐ °t they think, listen to their views, Ð °nd then Ð °ct on them. We look both Ð °t whÐ °t customers sÐ °y Ð °nd whÐ °t they do. This feedbÐ °ck guides the decisions we tÐ °le† (www.TESCO.com) Tesco is the lÐ °rgest food retÐ °iler in UK, operÐ °ting Ð °round 2,318 stores worldwide. Tesco operÐ °tes Ð °round 1,878 stores throughout the UK, Ð °nd Ð °lso operÐ °tes stores in the rest of Europe Ð °nd Ð siÐ °. Tesco.com is Ð ° wholly-owned subsidiÐ °ry offering Ð °