The Importance of Digital Marketing for Multinational Organizations

Pro and Con Essay

Pro and Con Essay If you are assigned to write a paper on any topic – and you do not wish to get into detail of the topic – a good way to avoid this is to analyze the pros and cons of the topic. This way you will be able to show your professor that you are knowledgeable of the topic you are writing about, and you will write minimum text, as all you are doing is defining string and weak sides of the paper. You have to have a controversial topic to write a pro and con essay. Only with a controversial topic – you can easily define pros and cons. There are various topics you can apply a pro and con paper, so try surfing the internet for a suitable controversial topic. As soon as you have chosen a topic – you can go ahead and start brainstorming on the possible pros and cons of your pro and con paper. Your pros and cons can be divided in different stages. The first stage is the implementation of various sides of the paper. You can discuss the hardships and easy ways of implementation. This is a very important factor, as the most effective solution can be either hard to implement, or time consuming or money consuming. The second stage is the effectiveness of the solutions. Here you have to measure the effectiveness of the solution, and try to compare it with the implementation stage. The third part is the consequence stage. Here you need to forecast possible problems after the solution has been implemented. There are several factors that you can discuss here. Basically – your number one objective is to think everything through. If you forget something – your professor might have some objections, and your paper will not be successful. If you are in a desperate need of a custom paper – feel free to order a pro and con paper from our online custom essay writing company.

Community Health Strategies Research Paper Example | Topics and Well Written Essays - 1250 words

Community Health Strategies - Research Paper Example Several studies suggest that low birth weight and very low birth weight among the new born babies increases their risk of developing certain chronic diseases such as high blood pressure, type II diabetes, and heart disease once the infant reaches the adulthood stage. (Valsmakis et al., 2006; Barker, 1993) Basically, the development of such diseases is primarily caused by poor metabolic function. Specifically in Duval County, the number of adolescents with sexually transmitted diseases has reached a total of 3,875 per 100,000 individuals (Filipowicz, Harmon, & Livinghood, 2007). Another major health concern in Duval County Teen pregnancy or pregnancy between the age brackets of 15 – 24 year old (ibid). In line with this two major health concerns, the relationship between responsible sexual behavior and the effect of sexually transmitted infections with preterm birth will be thoroughly examined and discussed. In the process of going through the main discussion, the vulnerable population affected by preterm birth in relation to sexually transmitted diseases will be provided followed by describing and applying the concept of Watson’s Theory of Human Caring in the role of community health nurses when addressing this particular community health problem. Prior to conclusion, some of the recommended health nursing intervention priorities and teaching strategies in caring for the patients will be identified. Aside from having limited access to health care system, women who are infected with sexually transmitted disease may tend to limit their visit to medical doctors or physician. Because of the absence of prenatal check-up, pregnant women who are infected with sexually transmitted disease may end up not having sufficient prenatal care. One of the main reasons for having a preterm birth is due to lack of prenatal care. For this reason, I have personally

Monitoring and controlling the offshore oil and gas processes using Research Paper

Monitoring and controlling the offshore oil and gas processes using ad-hoc wireless network - Research Paper Example The superiority of ad-hoc wireless network is attributed to their exploitation of a remote, automated and digitally implemented communication system, which circumvent the inefficiencies of an analogue and manual communication system. Ad-hoc wireless network is specifically suited for industrial control and monitoring processes, which are characterized by a large scale deployment of a comparatively reduced data as such, its best suited for oil and gas industry for in the control and monitoring of the wide range of products and processes (Jensen et al., 2013). The efficiency of ad-hoc wireless network also comes in handy in matching an oil and performance gas industry with the growing demand of fossil fuel. Despite, the role of ad-hoc wireless in revitalizing the productivity competence and capacity of oil and gas industry, there is still room for improvement particularly in the promotion of the security authenticity of the oil and gas industry ad-hoc wireless network (Ardenas et al, 2011). This call is inspired by the concern against a productivity biased development in oil and gas industry network system, which overlooks security and reliability aspects of the network system. This research explores the advantage s and disadvantages of using an ad-hoc wireless system in the monitoring and control of an oil and gas industry. It also indentifies security loopholes, which threatens the safe and reliable operation of an oil and gas industry. collection and analysis of data from various monitoring and control sensors. This is attributed to their exploitation of the low cost data collector monitoring method. Nevertheless, the exorbitant operating cost for ad-hoc wireless network leverage the cost benefits from a low cost monitoring method. This disadvantage is attributed to the labour intensive manning of an ad-hoc wireless network system, which are comparable with a surveillance system. However, this cost implication is

The French Revolution Essay Example | Topics and Well Written Essays - 2000 words - 1

The French Revolution - Essay Example The position of women in England was however, somewhat different and this attitude also spilt over into the response to the French revolution. In England, the position of women during this period was still largely subordinate to the male sex; as a result, the writers who supported the French revolution were accused of aligning themselves with the perceived low morals of Frenchwomen who participated in the carnage. Marie Antoinette was executed in October 1793, and the allegations of lesbianism and incestuous attacks on her son also contributed to the general perception in England that French women were scandalous and that their conduct was not to be emulated under any circumstances. Marie Antoinette was viewed by the French working class as the Austrian hussy, who frittered away the money that the peasants paid in taxes and this unfavourable view was also shared by people in other parts of the world, such as England. In this aspect, both the poets Williams and Yearsley are similar in that both of them were viewed unfavourably in England, as writers who were in support of the French Revolution. Although Williams’s first hand view of the French Revolution was horror at the carnage, her works on the whole, demonstrated a support for the ideals and motivation of the common people, which led to the revolution.

Regulatory Frameworks for Financial Reporting

Regulatory Frameworks for Financial Reporting Discuss the reasons why we need a regulatory framework for financial reporting. What are the advantages and disadvantages of making accounting rules by law as opposed to using IASB standards? The body of rules which determine how financial accounts will be compiled in any particular situation are known as the Generally Accepted Accounting Principles (GAAP); these are drawn from a number of sources. The first of these are legal; the main sources of these include the Companies Act 2006, as well as EU Law and the remainder of the UK common law. The second strand of this includes national and international accounting standard such as the ASB and IASB (International Accounting Standards Board) standards, as set by the Accounting Standards Board and their international equivalent; they will also work to establish public opinion on proposed new standards, and use seminars to discuss issues within accounting. The third strand is comprised of the rules of the Stock Exchanges, though these are only applicable to companies listed on the LSE or AIM. The major argument in favour of a regulatory framework is that standardisation is encouraged and, through this, we are able to make an accurate assessment of financial health. As Alexander and Britton point out, before the introduction of these standards, different firms in similar situations were following different accounting standards, leading to different and incompatible results (Alexander and Britton, 2004). Indeed, when takeovers occurred, different valuations taken by accountants could potentially generate vastly different results, given the uncertainty as to what to include: this, in turn, was bad fro the reputation of the accounting profession. The framework, in the shape of both law and accounting standards, allows for the element of subjectivity to be lessened. Further advantages of the current regulatory framework include increasing level of information for the end user, through stipulating minimum standards of disclosure; in addition, the current system benefits through input both from government (in statute, for example), and from the accountancy profession, which arguably works to ensure a balance of interests. However, within this, we then face a choice between regulation by statute and regulation through accounting standards, each with their relative merits and demerits. I shall discuss these in turn. The first advantage is that accounting standards act as a way of reducing the disparate methods by which one may create accounts; this, in turn, makes the account of greater benefit to the end user, given that they have a document which is easily comparable to others of the same kind. Without such a standardisation, there is a risk that different firms of accountant may have chosen to classify a particular type of asset or debt in a different way. Alexander and Britton (2004) demonstrates this through the example of property how is this to be valued? We might argue that it should retain the value for which it is bought; alternatively, we could say that the value should be this, minus depreciation; or thirdly, we could say that the value (given that prices of property will almost always be rising) should be the original price plus an inflationary multiplier. This is just one example, and taken over a large company, the potential for fluctuations is substantial. In an internationalise d economy, this value is correspondingly increased; Zeff (2007) remarks that the introduction of international standards has led to a very great increase in global comparability in relation to what we had before, namely, every country using its own national standards, which differed considerably from country to country. Indeed, Haller and Walton (2003) describe this as the nub of the international accounting problem. How do companies that want to operate across national (and therefore usually cultural) boundaries convey economic information appropriate for business decisions? Secondly, they provide a focal point for debate over what accepted practice should be. At present, it has occasionally been argued that accounting standards are not based on any coherent conceptual framework, but rather exist simply as rules in themselves (Alexander and Britton, 2004). The IASB is a body well-poised to correct such a problem: thus, in recent years, the IASB has launched a project to develop an improved common conceptual framework that provides a sound foundation for developing future accounting standards. It is difficult to imagine Parliament giving time to such a broad yet arguably essential task. Thirdly, on much the same basis, it may be argued that accounting standards are much less rigid than relevant legislation; each change to legislation will require a separate bill to proceed through Parliament, in contrast to accounting standards. Thus, the maintenance of accounting standards provides a body of rules that create standardisation while simultaneously lacking a legalistic rigidity. In addition, the true and fair view can be used when justifiable to override other accounting standards which may apply (Fearnley and Hines, 2003). Fourthly, it can be seen that the introduction of accounting standards have encouraged companies to make available more information than they otherwise would have. Examples of this can be seen in, for example, Robins remarks that FRS 3 (on reporting financial performance), requiring companies to highlight a range of different financial performance indicators (such as the results of continuing operations and discontinued operations) which allow a greater level of information than if simply profit were indicated (Robins, 1999). Through requiring enhanced disclosure of information, it can be argued that accounting standards create a greater standard of information to the end user, and thus the value of accounting in general. Fifthly, it may be viewed as an advantage that the guidelines are created by people with a strong connection to the industry; that is, professional accountants. Statutes such as the Companies Act are inevitably subject to party political pressures: and, in despite their best intentions, Members of Parliament are unlikely to have the same level of expertise as people with vast experience in their field. A further point is that when Parliament drafts legislation, it will intend for it to be applied by the courts; it would therefore be more difficult to create comprehensive standards in such a way than it would be to do so through a body comprised of accountants, creating standards for accountants. We may conclude that a system based on professional considerations is more likely to provide an accurate assessment of an institution. On the other hand, there are a number of corresponding criticisms. Firstly, requiring additional information, and for institutions to comply with certain standards, will inevitably lead to an increase in costs; checking that a set of accounts adheres to a particular set of standards will be require more work than simply taking an ad hoc approach. In addition, each new set of standards will entail its own costs for example, in re-training accountants who had become used to different standards. Secondly, it may be argued that these guidelines are increasing in volume and complexity. Indeed, a letter from the International Corporate Governance Network to the IASB asked whether some instruments are so complex and unstable that not only is portraying things by one number insufficient, but the users of accounts and stakeholders would be better served by the recognition that there may not an answer. Thus in certain areas, complexity will firstly make the standards more difficult to enforce , but also perhaps create inappropriate results, as they are inappropriate to the particular context. This is a particularly strong criticism if we consider that the economic case for the regulatory framework is perhaps unproven: The case for uniformity in accounting is not based on any settled body of evidence, or literature (Bell, 2005). Thirdly, the fact that the guidelines are both set and disciplined by the accounting profession means that there may be no effective method of enforcing the standards this is in contrast to any statutory system, which will be enforceable through the courts. Where professional accountants are involved, the only sanction for breach of these guidelines would appear to be through professional bodies, which have been slow to do so (Lewis and Pendrill, 2003). This is a particular problem, considering that (as seen above), part of the argument for accounting standards is in fact to uphold the reputation of the profession. In addition (and as Lewis and Pendrill point out), many accounting standards deal with issues which in a democratic society, should arguably be subject to democratic controls: the example given is that of FRS 17 (Retirement Benefits), which stated that deficits in a company pensions scheme were to be treated as expenses on the profit and loss account. This is an issue of national importance. Finally, requiring further standardisation means that there will be a trend towards rigidity in financial reporting; it has long been feared that this will lead to accounting becoming a process of rote learning of rules, without searching for any meaning within them. (Baxter, 1962) Thus, although there will be a standardised system, this will not necessarily be one in which these rules have principled bases; at the same time, such standards remove any opportunity for individual judgment or discretion.. In addition, a rigid set of standards will not be appropriate in every situation to which they might be applied; for example, the property industry protested the application of SSAP 12 to property since its introduction (Andrew and Pitt, 2006; SSAP19 was later introduced to cover this). It may even be that an emphasis on rules over judgment distorts the realities of a given situation the experience of FRS5 has shown that judgement-based accounting can operate successfully to report ec onomic reality in a situation where previously there had been an over-reliance on rules (ICAS, 2006). In conclusion, while there is a clear value in standardisation (in that accounts, through being created from the same standards, are more reliably comparable), it would appear that there are certain conflicts. The first is between expertise and control: to what extent should Parliament allow standards boards to create their own rules, benefitting from their own experience, and to what extent should their own political persuasions have a role? The same problem applies in enforcement allowing the accounting industry the opportunity to enforce their own rules gives them the independence to enforce them using their own expertise, but otherwise could lead to charges of indifference to their own wrongdoing. Secondly, there is a conflict between standardisation and complexity; though the aim of standardisation would perhaps be best served by standards covering every possible eventuality, these would be so lengthy and comprehensive as to be unworkable; to some extent, we must rely on broade r principles. The relative merits of each of the relevant methods will therefore depend on the approach we take towards each of these conflicts.

Importance of open book assessments Essay

An â€Å"open book examination† is one in which examinees are allowed to consult their class notes, textbooks, and other approved material while answering questions. It is ideally suited to teaching programmes that especially aim at developing the skills of critical and creative thinking In order to appreciate the merits of open book examinations, it is first of all necessary to understand the nature of teaching programmes in general. Most conventional examinations test how much information the students have been able to store in their minds. In order to cope with this demand, students memorize the information in class notes and textbooks, and transfer it to answer books during the examination. In this type of examination, success depends on the quantity of information memorized, and the efficiency with which it is reproduced. Does this leads to creative thinking? Noooo†¦ This is where open book examinations come in. Open book examinations Provides a chance for students to acquire the knowledge during the preparation process of gathering suitable learning materials rather than simply recalling or rewriting it. It Enhances information retrieval skills of students through finding the efficient ways to get the necessary information and data from books and various resources Also it enhances the comprehension and synthesizing skills of students because they need to reduce the content of books and other study materials into simple and handy notes for examination A more important reason for using open book examinations is that they have a tremendous impact on promoting the right mental sets in both learning and teaching. The most immediate result on students will be that they will stop â€Å"mugging† or rote learning. Most students used to conventional examinations think of â€Å"studying† as the mechanical memorization of information in textbooks and class notes in order to reproduce it in examinations. Open book examinations will effect a fundamental change in this attitude. If textbooks can be consulted in the examination rooms, why bother to memorize them? Does this mean that students don’t need to â€Å"study† for examinations? No. It implies that studying should not be equated with memorizing; instead, it should be of understanding concepts, and using these concepts (along with available information) to practice the skills of modifying and building knowledge, thinking critically, and solving problems. In acquiring the right strategies of studying, nothing is as effective as the shocking realization that mugging is of no use in the examinations. Given open book examinations, there will be no more mugging. Once the burden of mugging is taken away, education can be a pleasurable activity, not a painful drudgery. What is learnt with pleasure is learnt more effectively, and retained better.

Race & Ethnicity: Effects on Life Essay

Ethnicity and race has had a big influence on peoples’ every day life choices. In some way or another, most people will be judged according to their color of their skin or their ethnic background. We live in a society full of different races and cultures affecting the way we interact with each other, as well as influencing our views on equality and differences among the many different races in our society. Often influential media groups and social standards shape our beliefs, also affecting how we interact with cultures different from our own, and how various groups interact with each other. Race and ethnicity may be defined as a type of grouping or classification based on a persons origin of birth and includes their racial appearance, language, religion and culture. Ethnicity can be defined as a social construction that indicates identification with a particular group who share common cultural traits, such as language, religion and traditions. Terms like ethnocentrism, racism, stereotyping, and ethnicity can affect our health status, our economical status, and just basically our status in society. Race defines who we are, and in some cases it is the root of discrimination problems. Individuals dislike other people because they do not like how they are; whether it is physically or the way they think and act. We look at people and experiences through race and culture. I was raised with family that had introverted personalities. This is one of the reasons why my personality is also like that. I grew up recognizing differences in races and ethnicity and it never affected my way of being, I simply saw everyone the same, with the same potential and equal opportunity. I have been taught by the spoken and unspoken ways of my parents, teachers, friends; I have simply grown up recognizing what is wrong and what is right among society. I was born in California but both my parents are Mexican, which makes me Hispanic. My experiences of racial profiling or prejudice due to my ethnic background or my Hispanic look have not been too common or extremely racist. My high school was about 99. 99 percent Hispanic student body, so there was very little if any racial tension among students. It was when we would go out of that part of town that I would actually see racial comments made and shown by others. I was involved in the baseball team and tennis team at my high school, and I would see some sort of labeling or stereotyping aimed at me and my teammates when we would play in other schools with Anglos or Blacks. Since we were one of the poorest schools in the city they would automatically assume we weren’t adequately prepared to be playing a team like them. Their stereotypes of us would make them think that we didn’t speak English and our playing abilities would be very novice since we didn’t have the tools or money to afford good equipment or a coach at a young age. However, I will admit that we would also judge them as being too cocky, and with the conventional ‘white people’ stereotypes. Though most of the time we were right because these were rich kids with almost everything handed to them. Being in the minority has its disadvantages, but people, specifically students can be smart and use those stereotypes to their advantage. I honestly never paid attention to my lack of resources, instead I knew that if I wanted something I was going to try and get it. A big misconception that surrounded our school or the part of town that I lived in was that we were not going to make it to college, in fact, we would be lucky if we actually graduated from high school. The name of our high school was very much and icon or a symbol. I knew some friends that wouldn’t give out the name of our school because they were afraid of being labeled a â€Å"loser† in some way. Basically, going to my school meant that we were low IQ destined to work at low paying jobs, simply because many were Mexican immigrants or first generation American born. For our advantage, now a day being in the minority can actually help you enroll into colleges of your choice and get scholarships to help pay for college. Perceptions play a great roll on judging others; many times it is influenced by race and ethnicity. It is clear to me that if lived in a more diverse part of the city; my experiences would be the very different. As society grows more with different cultures, races and ethnics, tension grows and people start disliking others ways of being that are not like theirs. But it is important to understand that it is not healthy to have prejudice feelings towards others, it only makes one bitter.

Buy Or Build Decision Support System Example

Buy Or Build Decision Support System Example Buy Or Build Decision Support System – Coursework Example BUY OR BUILD DECISION SUPPORT SYSTEM In the wake of globalization, the cost of managing an organization in regard to products supply and logistics has become central in determining success. This has led to increased research on how to make informed decisions on which method to adopt as far as purchasing and supply chain is concerned. With the emergence of information and communication technology integrated supplier selection system, efficiency is possible and profitability is achievable (Lee, et al. 2006). It is worth to note that selection of the supplier is currently a pertinent decision as regards supply chain management for various industries and particularly processors and manufacturers. The issues to be dealt with therefore revolve around establishing an effective supplier network management. This constitutes supplier selection criteria identification, selection decision on the supplier and supplier progress monitoring.Decision support system involves integration of a supply an d logistic model in which accurate, quick and efficient decisions can be reached. Building a decision support system is both economical and sustainable. Opting to build rather than buy helps the organization in minimizing the risks associated with procurement section in preference to routine outsourcing on order-placing. Grey relational analysis (GRA) model is one of the widely used applications (Lee, et al. 2006). As it seeks to evaluate the supplier, it captures the quality of the product, purchase price, date for delivery, and quantity demanded. The simple steps to make appropriate decision regarding application are as shown below.Set objectivesIdentify alternativesEstimate costsConsider the availability of skilled human capitalCollect data and analyzeCalculate the grey relational gradeDetermine the best supplierThe above highlighted steps will help in building a decision support system that will remain profitable and sustainable by the organization.ReferenceLee, J., & Internatio nal Workshop on Data Engineering Issues in E-Commerce and Services, DEECS. (2006). Data engineering issues in e-commerce and services: Second international workshop, DEECS 2006, San Francisco, CA, USA, June 26, 2006 : proceedings. Berlin [etc.: SpringerLink [host.

hunter s thompson essays

hunter s thompson essays Louisville, the cultural center of the Bluegrass State and home to the Kentucky Derby, is famous for its production of cheese-burgers, cigarettes, gin, half the worlds bourbon, and Hunter Thompson. Thompson was born during the Great Depression to Virginia Ray and Jack Thompson. Thompson was the oldest of three sons, he led the way from the beginning of his life. Thompson and his family lived in a rural middle-class area in a neighborhood with many other families just like theirs. His parents, Virginia Ray and Jack, were both alcoholics, and because of Thompson, the family was looked down upon in the neighborhood. He became a troublemaker from the beginning. Thompson was always getting into trouble with they boys that lived around the neighborhood. Jack, an insurance salesman, was a believer in corporal punishment and practiced it frequently on his two oldest sons, Hunter and Davidson. Jack continued to be strict with Thompson until the end of his life. Thompson had many playmates throughout his childhood. He had one during every stage of his life. Hunters boyhood pal was Duke Rice. They were crazy about sports. They used to watch the Louisville Colonels through holes in the outfield fence at Parkway Field. Thompson and Rice stayed very close childhood friends. They were together constantly until a new boy named Gerald Tyrrell moved into a house around the block from the Thompsons. Tyrrell and Thompson hit it off from the start. They continued to be good friends as they grew up and matured together. When they became teenagers the two started to become interested in girls together. Thompsons father suddenly died of a heart attack when he was fifteen years old. This was right around the time that he first started drinking. Drinking was natural for everyone to do in the town, Thompson was bound to start sooner or later. This was the start of ...

Film summary title never let me go Movie Review Example | Topics and Well Written Essays - 500 words - 1

Film summary title never let me go - Movie Review Example One of their teachers, Miss Lucy tells the pupils of the way that they are, that they live so that they could become organ donors at one point. Tommy and Cathy become great friends but Ruth spoils the relationship by attempting to snatch Tommy from Cathy, she is successful for a while. The three friends shift to some cottages in a farm where they encounter other young adults that came from schools that resembled theirs. At some point, they find a person whom they perceive to be a clone for Ruth making the three friends to arrange for a trip to go and see her. Unfortunately there is little semblance, an aspect that rages Ruth a lot. Hearing that there was a possibility for ‘deferral’, Tommy gets to the gallery of Hilsham to check on whether the artwork would predict true love. However, he never sent any artwork hence a deferral cannot be established between him and Ruth. A split in the relationship occurs where Cathy sets herself from the rest to take the role of supporting organ donors. Also immediately, the relationship between the Tommy and Ruth ends. Ten years later, Cathy meets a frail Ruth who organizes for a meeting of the three friends to seek for forgiveness. She donates her last organ and dies. Consequently, Tommy and Cathy become friends aga in but the play culminates when he is donating his last organ as Kathy is looking onto him on the other side of the glass window. The film is a science fiction that presents incidences that have been at the center of research. Organ donation is an aspect that of presented in the film, here focusing on growing individuals specifically for organ donation. Jealousy in relationships is real especially where there is an act of desperation. Ruth was worried that she may be unable to find a friend just like Cathy because of the limited interactions. Tommy was the only man around them, so she opted to compete with her. Another issue is the aspect of superstition;

The United States has several laws that are intended to further fair, Research Paper

The United States has several laws that are intended to further fair, balanced, and competitive business practices. Do you think that such laws are effective If so, why If not, why not - Research Paper Example Numerous attempts have been made by the United States to make sure that regulatory systems exist to control monopolistic entities and aggressively enterprising organizations. This control is geared towards not only protecting consumers, but also smaller business trying to grow. Numerous laws have been enacted over the years, for example, the Clayton Act to work towards preventing monopolies. Collectively the laws are referred to as antitrust legislation. This paper investigates the effectiveness of such laws within the United States. The courts have a tendency of being vague when it comes to antitrust regulations. According to the legal systems, thee antitrust laws are intended for the promotion and preservation of competition and enterprise system that is free (Blaisdell, 2008). This vague definition does not do much to enlighten one who wants to know about the laws or is doing business and wants to abide by them. There is no clear layman explanation of these laws and their application. The only way one can have a better understanding of the antitrust laws is by looking at the ruling of cases heard before. The reality of the matter is that interpreting these laws whether in theory or practically can lead to wrong conclusions. The interpretation of the laws by the legal infrastructure make one assumption that the independence of buyers and sellers in the business decision making process encourages completion. The decisions can be made by competitors who will agree on market shares, product restrictions among other things. If these decisions are made independent of the consumer, they might end up suffering as they are not involved in the decision making process. The exclusion of the customer needs within the decisions made by companies may end up limiting choice. The decisions made by the companies may be legally sound but logically, they are hindering the intent of the competition. There is a necessity to set up robust infrastructure to ensure that antitrust