Facilitated Communication Essay

PsycINFO Article: This article is about a study that was conducted to determine if there is any positive correlation between behavioral deficits and facilitated communication (FC). In the study 12 students with Autism where tested before and after FC therapy, to examine if there was any benefit from the therapy. The results showed no positive correlation between FC and social interactions. The intended audience of the article would be anyone who wants to know more information about FC. Both of the main authors are from the Department of Special Education at The University of Kansas. The motive of the article is to show that is no direct benefit of FC when treating children with autism. ABC News Article: This article provides information about what FC is and how is works. In the article the author explains that there is no evidence for FC’s reliability or validity. It also points out the problem of the facilitator being the only person, who is communicating, not the children. I think the intended audiences of the article are parents who have autistic children. The author is Dr. Lori Warner from HOPE Center for Autism. Her motive is to provide information to parents who have concerns about FC. APA Web Article: This article explains what FC is and how it was thought to be a new breakthrough treatment method for people with autism and other mental handicaps. The article explains the faultiness of FC through evidence that facilitators were sometimes answering questions for the patients when they were not looking. It also mentions that after many studies there has been no evidence that supports any positive correlation between FC and autism. This article’s intended audience is anyone who is truthful information about FC. This is an extremely credible article because the APA wrote it. Its motive is to provide facts about FC and its fallacies. Client Brief: In the articles that I read, I found no evidence supporting positive benefits of FC. In my opinion, I do not believe that FC will benefit a child with serve mental handicaps or autism. However, I do not see any problem with  using keyboards and other forms of FC to communicate better with your autistic child. If you were making some progress in communication skills, then I would continue exploring ways to better communicate with your child. I would also recommend looking into some other options that might have better results and validity. Works Cited American Psychological Association. (2003, November 20). Facilitated communication: Sifting the psychological wheat from the chaff . Retrieved from http://www.apa.org/research/action/facilitated.aspx Myles, B. S., Simpson, R. L., & Smith, S. M. (1996). Collateral behavioral and social effects of using facilitated communication with individuals with autism. Focus on Autism and Other Developmental Disabilities, 11(3), 163-169, 190. Retrieved from http://search.proquest.com/docview/618883072?accountid=14556 Warner, L., (2008, October 23). What is facilitated communication, and will it help my child with autism?. ABC News. Retrieved from http://abcnews.go.com/Health/AutismTreatment/story?id=5387585

Agriculture Essay Essay

Many discussions have been sparked on the topic of whether or not agriculture was beneficial or detrimental to human life. Hypothetically, agriculture, if cultivated correctly, will never allow any part of a group to go hungry. There is no stress about moving because every resource you need is in your back yard. Realistically, agriculture does cause a lot of issues. Problems such as increased population, non cooperative weather patterns, and territorial issues are just a few. Wars were sparked from overstepped territorial boundaries. Also, the creation of government was commenced as a result of hierarchy issues. Even though the issues on the surface can weigh down the positives, agriculture, at its core, has improved human lives and led to the development of the working/manageable lifestyles we have today. There are many issues that have sprung to the surface due to the subsistence strategy of agriculture. â€Å"Increased population densities†(Agriculture and Civilization) caused many problems with survival during empty seasons. As the population rose, more food had to be produced. During a good season, this was no problem, but during a dry season, this caused many problems. Instead of simply working 4-6 hours to find food, a full workday would have been needed. According to the article Agriculture and Civilization, â€Å"agriculture, to be successful, demands constant attention, good soil, good weather, and plentiful water. † As a farmer, many hours of the day was needed to make sure that the soil was rich with nutrients, turned correctly, and supplied with enough water so that the seeds would grow. The diets of agriculturalist was not necessarily as well rounded as a hunter-gatherers, pastoralist or industrialist. The article Agriculture and Civilization also says that â€Å"agriculture, while it can be highly productive, takes advantage of only a few thousand of the edible plants available on the planet†¦[and] agriculture-based societ[ies] relied on fewer food choices than hunter-gather societies. †

Bad Eating Habits

Judging from the tidal waves of low-fat foods washing up on supermarket shelves and the proliferation of health clubs popping up in cities, one would think that America has become the land of the lean and the home of the fit. However, this is not the case at all. The obesity problem is rising to epidemic proportion. It is beginning to spawn health problems and is even growing everyday. There are more and more people who are acquiring bad eating habits because of a lot of factors. The problem has gone to alarming proportions and it is time that experts on nutrition join hands to look more closely at the causes of these bad eating habits.People need to be more conscious about their increasing weight. As one eats, one becomes aware of how he/she feels when satisfied. When one is full and stuffed, one must decide to stop eating whenever he/she hits the full mark. People hear a lot of advises and one very good advice is â€Å"If you eat only when you are hungry and stop when you are sati sfied, then your body will reach its optimal weight. † However, this might be easily said than done for the statistics of overweight people continue to rise.Because of rising health costs, food experts say that we are essentially subsidizing the food industry to peddle junk food to kids. This is not that easy though since regulation is not an ideal solution. Multi-national corporations like Unilever, Pepsi and Coke had all voluntarily changed their products and practices to respond to clamor for growing health concerns. There was the pressure on them to do their own regulation in coming up with better, healthier foods. It was even revealed that Unilever was asked to reduce trans-fatty acids in their products. Unilever’s response was dramatic.It eliminated them altogether (World Economic Forum). However, Dr. Marion Nestle feels that poor nutrition is the ultimate reason for obesity. Diets lacking calcium, phosphorus and other nutrients tremendously affect the weight gain or loss of a teen’s fat cells. Dr. Bedell, agrees with the findings. † Any family below the poverty level has an incredible amount of outside stress,† she said. † If there’s no education of nutrition, it’s a matter of surviving emotionally and physically. † (Gard MC, 1996). Concern is expressed over the person’s tendency to eat between meals.However, the choice of foods is much more important than the time or place or eating. Fresh vegetables and fruits as well as whole grain products are needed to complement the foods high in energy value and protein that adolescents commonly choose. Similarly, a special concern in cultures today is the amount of fat in the diet. This person in study who has a low budgeted food is not exempted. She virtually lives on fast-food meals, which contributes to the increased fat levels in their diet. The average adolescent, though, does not worry about getting enough protein.What is of more concern is t he vast number of adolescents who consume large quantities of fast foods such as French fries and burgers, that are not only high in protein but high in fat (Drake, 2006). To illustrate this further, statistics show the fact that the average teenager watches approximately 22,000 commercials – 5,000 of them for food products, the majority of which are high-sugar, high-calorie, and low-nutrition items. Research indicates that 67 percent of Saturday morning commercials are for sugared cereals, candy bars, and other sweets. Only 3 percent of TV food ads are for fruits and vegetables (Medical News Today).Considering that some members of the average family watch more than seven hours of TV per day, it is not surprising that contemporary research indicates that human development and behavior are affected by television to a degree far exceeding earlier judgments (Robinson, T. , 1999). Promoting healthy diet and exercise remains one of the most challenging goals in today’s mode rn world. REFERENCES Drake, L. (26 April 2006). The USDA Food Guide Pyramid: New and Improved? Gard MC, Freeman CP, (1996), The dismantling of a myth: a review of eating disorders and socioeconomic status.Int J Eat Disord (1996), 20(1):1-12. Medical News Today, (13 May 2004). 10% of the world’s children are overweight or obese and the figures are rising Article Retrieved Feb. 12, 2006 at: http://www. medicalnewstoday. com/medicalnews. php? newsid=8277 Reducing the Size of the Obesity Problem, World Economic Forum, Jan. 24, 2004, Retrieved Feb. 12, 2007 at: http://www. weforum. org/site/knowledgenavigator. nsf/Content/_S10222? open&industry_id= Robinson, T. Reducing children’s television viewing to prevent obesity: A randomized controlled trial, Journal of the American Medical Association 1999: 282: 1581-1587

Health Families, Localities and Societies Essay

Health Families, Localities and Societies - Essay Example Localities differ in living, economic and cultural standards that inhibit some individuals to truly adopt precise measures for maintaining their health. However, this is the part where schools need to step in, because these are schools that may provide children with the better knowledge of health issues and the most relevant ways of addressing them (Finlay, Pearson & Ram, 2009). Beginning with the actual implementation of an environment that endorses better health, schools can introduce an offering of a nutritionally balanced diet through the cafeteria and canteen foods. By having salad bars, whole-wheat products, fruits etc at cafeteria counters for students in place of sugary or fried contents can build the air of awareness to an extent. Students, especially children, are prone to learn more quickly when they are subjected to an environment that promotes that learning. In these ways, schools can provide children with practical experience in nutrition – skills widely regarded as essential for healthy living (Finlay, Pearson & Ram, 2009). Considering the example of Kate from chapter five who experienced a change in her lifestyle and her behavior as her school introduced better food for meals. The facilities and services that Kate’s school offered her resulted in the betterment of her health and life. Offering a balanced diet to students as in the case of Kate’s school can progressively enhance the student’s health (Finlay, Pearson & Ram, 2009). Additional efforts from schools are required in the form of fitness awareness. The past years in British schools have been marked with the growing health awareness and the implementation of a greater variety of sports options than in the past (Finlay, Pearson & Ram, 2009). Sports facilities have not only proven to be a great way of enhancing individual health and fitness, it has also been of a greater attraction

Kodak and Fujifilm Essay Example | Topics and Well Written Essays - 1500 words - 11

Kodak and Fujifilm - Essay Example George Eastman created the Kodak Company whose headquarters are in New York in the late 1880s. Ever since, the company has specialized in the production of imaging and photographic equipment, imaging services as well as such other materials as are used in the photography industry. The popularity of the company has been in photographic film products and such consumables as chemicals and films. Over years, Kodak commanded the larger film and photography industry with its success being associated with such principles as low-cost mass production, international distribution, customer focus as well as extensive advertising. Although the company started with such products as dry photography plates, the company easily embraced innovation and this led to the introduction of the Kodak camera and later on in the early years of 20th century, the company invented the motion camera.Great success followed the operations of the company but was halted by technological advancement and the rise of Fuji film.The Fujifilm Company has risen to command a global reputation in the industry of photography and films. Fujifilm has had its core operations focused on development and production, digital camera sales and servicing, color paper, photographic film, materials for graphic arts, photofinishing materials, optical devices as well as photocopiers and printers among other areas of specialization. Besides, penetrating in an already monopolized industry, the company was able to embrace effective marketing procedures and innovation.

European School of Business London Essay Example | Topics and Well Written Essays - 500 words

European School of Business London - Essay Example In October 2007, I have worked as the Private Equity Advisor EBS, at Oestrich-Winkel and as the Estate Developer, with FH Kufstein. Besides this, I have also done my internships with Otto M. Schrder Bank AG, Lukas Bauprojekt GmbH and Aengevelt Immobilien GmbH & Co. KG. I have also worked as a Business Analyst, for Angermann M&A Int. GmbH. I am fluent with English, Spanish and Latin and love to play tennis, ski, travel, trade with stocks and derivatives in my free time. Evidently, I have made use of every opportunity that ahs come my way, to make myself eligible for getting into your esteemed school. I have chosen the European School of Business, since I understand that it is the perfect place to study business. It has great international exposure, which is essential for students and budding entrepreneurs. The award-winning integrated courses are indeed courses that help students get into the real world of business. The importance attached to language skills has again made me feel t hat this si the place where I would like to study, since I have gained fluency in a few languages, as well. Keep

Remote sensing project Annotated Bibliography Example | Topics and Well Written Essays - 250 words

Remote sensing project - Annotated Bibliography Example ment and social acceptance of the American people; since an estimated 30000 drones will be expected to be across the US airspace by 2020 (Hiltner, 2013, p 398). Hiltner proposes the advantages and ease of execution of police roles with the integration of the UAss, as highlighted by their manufacturer and mandated by the constitution of the United States. Koppel’s â€Å"Warranting a warrant† discuses the use of the Fourth Amendment in enhancing privacy and the use of modern technological gadget that may intrude the essence of privacy without a warrant. He uses the concept of a search warrant to emphasize the application of the fourth Amendment in providing rights to protection against the violation of private property. The document provides relevance in the use of police drones as a violation of the Fourth Amendment. However, the action is significant in the provision of security in the US. In this case, Koppel concludes that the Fourth Amendment should be reconstructed in a manner that conserves general public interest as well as individual rights. Kyllo vs United States explores the use of legal approaches by law enforces in the aim of attaining peace and security. The use of a device that is not in public utility to conduct private search can be classified under violation of the Fourth Amendment. In this case the use of drones in surveillance activities by the police force can be viewed as an act of trespass which is against the rights of individual privacy. The fact that drones are not silent portrays violation of privacy as people tend to feel they are under surveillance when drones pass by their homes. Katina Michael, MG Michael discusses how modern technology has influenced the invasion of people’s privacy. The use of â€Å"embedded sensors on wearers† is one of the modern technology inventions which are aimed at acquiring information on a person’s nature. The article is relevant to the topic of discussion as it explains the pros and cons of privacy

Auditing Essay Example | Topics and Well Written Essays - 1750 words

Auditing - Essay Example However, globalisation is also associated with different business and financial risks. Globalisation can have varied effects on different economies in the world. Various forces like investors, borrowers, financial institutions, etc. are having an impounding effect on increased levels of financial globalisation (Schmukler, Zoido & Halac, n.d., p.1). With globalisation and associated risks, accounting and auditing procedures are also encountering significant changes worldwide. In this report the effects of globalisation on auditing mechanisms and various developments of auditing procedures have been studied. Globalisation Globalisation can be defined as the process of increasing association of the markets worldwide and the interdependence between the business processes followed by different organisations all over the world. Recent years have encountered a rapid increase in such phenomenon. Globalisation describes the spread and interconnectivities of new advanced technologies, communic ation systems and production all over the world (Smith & Doyle, 2002). The two important driving factors towards globalisation are: a) Advancements in infrastructure of telecommunications and b) the increasing use and advancement of internet. The economies of the world are getting connected and resulting in increased opportunities for business concerns as well as rising competitions amongst themselves. There is a development of sharing of international cultures as well. The expansion of trade worldwide and globalisation have brought about significant benefits for different economies all over the world. However the recent Global Financial Crisis has somewhat put a hold on the globalisation process (International Monetary Fund, n.d.). Various benefits to citizens of a country as a result of globalisation includes admittance to increased varieties of products and services at lower costs, increased number of job opportunities, higher standard of living, etc (International Monetary Fund, February 2008). Effects of Globalisation on Accounting and Auditing The number of business organisations operating globally is vast and it is increasing at an increasing rate. This puts emphasis on the development of accounting language which is common to all the countries in the world. Globalisation has brought about significant changes in the accounting and auditing procedures all over the world. There had been profound changes in reporting standards of financial statements of organisations as a result of globalisation. This is quite evident from instances like the convergence agreement that has been signed between International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) in the year 2002 and the adoption of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) by the European Union (EU) in the year 2005 (Ding, Jeanjean & Stolowy, 2008, p.145). Globalisation is having a significant effect on the accoun ting profession itself. With the advancement of information technology and internet web based financial reporting systems are becoming more common and also mandatory for most of the business concerns. The accounting models used by different business organisations have changed. Globalisation has also brought about changes regarding the systems of communicating financial

Document Imaging Research Paper Example | Topics and Well Written Essays - 1750 words

Document Imaging - Research Paper Example With the advancement in science and technology, document imaging concept has become one of the most effective and essential concept, which has helped business organizations as an official communication intermediary in modern civilization. The concept of document imaging has been introduced in the business in order to minimize the physical effort of human. It has been observed that the traditional methods of storing paper and records required a higher rate of effort to manage the entire document imaging process. Moreover, it has been observed that more difficulties arise during the distributing and finding process. It can be further asserted that with the growing number of files, the difficulties in managing them also increased accompanied with significant time and effort consumption. The actual purpose of developing this document image process is to perform business operations quickly and efficiently. Similarly the imaging document concepts also help to analysis and compare several d ata, information and messages at a time. According to the observation, it has been identified that document imaging transforms paper documents into electronic images format, which has helped individuals and business organizations to perform their business task easily and efficiently. The document imaging process can take many forms such as document scanner, multifunction peripheral (MFP), fax machine and other scanning device among others (Hewahi et al, n.d.). It has observed that during the early 21th century the concept of document imaging has been used by modern civilization in order to collect, capture, and store information, images and characters for business or individual operational purpose. During the early historic period it has been observed, that human used to architect historical matters in a hand scripted documents for their memoirs such as declaration of independence, the constitution and Bill of right among others. Thus, it can be apparently

Cost Accounting Proposal Essay Example | Topics and Well Written Essays - 500 words

Cost Accounting Proposal - Essay Example Such things as raw materials would not be included on the balance sheet because it is non-existent. Some intangibles might be included as well. Another area of consideration is the income statement, which would include such items as expenses, marketing, net income, purchases, and beginning and end inventory. Monitoring and measuring capacity utilization and productivity levels on a continuous basis will ensure streamlined operations, resulting in an increase of return of investment for the parent company. Efficient operational activities lessen the total costs that must be allocated to the final product, increasing overall profitability and growth potential for the newly formed online business unit. There are various cost allocation methods that one could use to allocate cost. Three methods commonly used are the direct method, the step method and the reciprocal method. The direct method focuses on charging cost of support service departments to internal customers. This method does not make allocations among support-service departments. A disadvantage of this method is it does not take into account that the services that one department may provide support to another and cause higher cost allocations to the production department.

Abraham Lincolns second inaugural address Essay Example for Free

Abraham Lincolns second inaugural address Essay At the time of Abraham Lincoln’s second inaugural address, which was delivered in March 1865, the country had (long) been looking forward to the end of the Civil War. Lincoln’s second address is shorter than the first one because according to him there was no need for a long address because of the union’s current political situation. Compared to the first address, Lincoln is using many different kinds of rhetorical strategies like religious allusions, parallel structure, as well as diction in order to reunite a broken nation and make them feel united again, which I’m going to focus on in the following. Lincoln starts with the words â€Å"Fellow countrymen†, which shows that he sees himself on the same level as the other citizens, and not only their president. He also wants to emphasize that he pursues the same interests as everyone should: to stop the war. Lincoln often uses the rhetorical method of allusion, focusing on God and the Bible to reunite the country, the North and the South, by stating that they all have the same faith. In his second inaugural speech, Lincoln says, â€Å"Each looks for an easier triumph, and a result less fundamental astounding. Both read the same Bible and pray to the same God, and each invokes His aid against the other. It may seem strange that any men should dare to ask a just God’s assistance in wringing their bread from the sweat of other men’s faces, but let us judge not, that we are not judged.† In this paragraph Lincoln is quoting the Bible, which is very smart and effective of Lincoln to use religious allusions like the ones stated above; Therefore, a lot of people can relate. He also wanted to point out that they should all be on the same side and not fight against each other. The main reason why the Civil War started was that the North and the South ha At the time of Abraham Lincoln’s second inaugural address, which was delivered in March 1865, the country had (long) been looking forward to the end of the Civil War. Lincoln’s second address is shorter than the first one because according to him there was no need for a long address because of the union’s current political situation. Compared to the first address, Lincoln is using many different kinds of rhetorical strategies like religious allusions, parallel structure, as well as diction in order to reunite a broken nation and make them feel united again, which I’m going to focus on in the following. Lincoln starts with the words â€Å"Fellow countrymen†, which shows that he sees himself on the same level as the other citizens, and not only their president. He also wants to emphasize that he pursues the same interests as everyone should: to stop the war. Lincoln often uses the rhetorical method of allusion, focusing on God and the Bible to reunite the country, the North and the South, by stating that they all have the same faith. In his second inaugural speech, Lincoln says, â€Å"Each looks for an easier triumph, and a result less fundamental astounding. Both read the same Bible and pray to the same God, and each invokes His aid against the other. It may seem strange that any men should dare to ask a just God’s assistance in wringing their bread from the sweat of other men’s faces, but let us judge not, that we are not judged.† In this paragraph Lincoln is quoting the Bible, which is very smart and effective of Lincoln to use religious allusions like the ones stated above; Therefore, a lot of people can relate. He also wanted to point out that they should all be on the same side and not fight against each other. The usage of the word â€Å"both†, as in the quote above, often occurs during his speech, which is an example of how he uses his diction in order to try to connect the people and create a feeling of unity. The main reason why the Civil War started was that the North and the South had two different opinions on slavery. When Lincoln delivered his second address, this issue (was put in the background) but the two parties were still fighting. Lincoln also states, â€Å"†¦Let us strive on to finish the work we are in, to bind up the nation’s wounds†¦Ã¢â‚¬  This statement is also an allusion to the Bible, which he is using to impact the people to help bring the nation back together. Lincoln is mentioning the pronouns â€Å"us† and â€Å"we†, to point out that it is about time to reunite the country, combining the North and the South. The word â€Å"work† implies Lincoln’s recognition of the sheer diligence, effort, and commitment needed to finish the war, but it also implies that he does not glorify the war. Neither does he speak of magnificent triumphs nor does he threaten the South with punishment. Instead, he speaks with moderation and modest y. Another example of an allusion is at the beginning of the speech when Lincoln says, â€Å"All dreaded it, all sought to avert it.† He is trying to treat both parties equally by saying â€Å"all† and not mentioning just the North or just the South. Nobody wanted a war, and nobody was fairly prepared for one but after so many years of fighting, losses, tears, and deaths they now have to come together to fix the â€Å"broken nation† and make peace again. Lincoln also concludes: â€Å"Fondly do we hope, fervently do we pray, that this mighty scourge of war may speedily pass away. Yet, if God wills that it continue until all the wealth piled by the bondsman\s two hundred and fifty years of unrequited toil shall be sunk, and until every drop of blood drawn with the lash shall be paid by another drawn with the sword, as was said three thousand years ago, so still it must be said ‘the judgments of the Lord are true and righteous altogether.’\. Relating to this quote one can tell that Lincoln is not very fond of the war, but his faith in God and religion are very clear to see. â€Å"With malice toward none; with charity for all; with firmness in the right, as God gives us to see the right, let us strive on to finish the work we are in; to bind up the nation’s wounds; to care for him who shall have borne the battle, and for his widow, and his orphan – to do all which may achieve and cherish a just and lasting peace among ourselves, and with all nations.† These lines show Lincolns religious character in various ways. â€Å"With malice toward none† implies that he is willing to forgive the South and to recreate the Union with them without judging. â€Å"[W]with charity for all† implies his willingness to love everyone as Christians are taught to love according to the Bible; and â€Å"with firmness in the right, as God gives us to see the right† This passage shows that Lincoln is a man of the law, but that through God the people are able to see what is right and what is wrong. It is clear to see that Lincoln does not s eparate the nation into the North and the South, not even when he mentions the fallen soldiers and their grieving families. To Lincoln it does not make a difference which party one belongs to but that every single citizen finds their own peace and most importantly that the nation finds its peace as one. The main goal in his first address was to keep the nation together and to prevent the upcoming Civil War. In contrast to the second address, Lincoln then stated very clearly that the fate of the Union lies in the hands of the South and only they can prevent the Civil War: â€Å"In your hands, my dissatisfied fellow-countrymen, and not in mine, is the momentous issue of civil war. The Government will not assail you. You can have no conflict without being yourselves the aggressors. You have no oath registered in heaven to destroy the Government, while I shall have the most solemn one to ‘preserve, protect, and defend it.’† He is calling the South themselves â€Å"the aggressors† and is separating himself and his union from the others, unlike his second address, in which he only uses the pronouns â€Å"us† and â€Å"we†, creating a unified feeling. d two different opinions on slavery. When Lincoln delivered his second address, this issue (was put in the background) but the two parties were still fighting. Lincoln also states, â€Å"†¦Let us strive on to finish the work we are in, to bind up the nation’s wounds†¦Ã¢â‚¬  This statement is also an allusion to the Bible, which he is using to impact the people to help bring the nation back together. Lincoln is mentioning the pronouns â€Å"us† and â€Å"we†, to point out that it is about time to reunite the country, combining the North and the South. The word â€Å"work† implies Lincoln’s recognition of the sheer diligence, effort, and commitment needed to finish the war, but it also implies that he does not glorify the war. Neither does he speak of magnificent triumphs nor does the threat the South with punishment. Instead, he speaks with moderation and modesty. Lincoln also expresses his compassion, his special concern for the soldiers and his thoughtfulness, as well as condolences towards the suffering families. This shows that he is a man of peace who is also a man committed to justice.

Three Dreams, One Future Essay Example for Free

Three Dreams, One Future Essay Closing my eyes, a quaint structure amongst a vast green field and a clear blue sky paints itself in my mind. On the wooden porch, it is the serenity of an elderly couple, gently rocking amongst a calm breeze, silently content in each others company that depicts the final years of my journey. Looking back then, I hope to have gained what I strive for today: the security of a successful career, the warmth in a loving companion, and the pride from cherished ones. Today, I awake to see my efforts directed at a single goal; being accepted into a prestigious university. This drive is emphasized by the illuminated prospects of what a successful career can offer, the doors it can open. Yet it also propelled by the momentum of witnessing the struggles of being chained to an inadequate job. A career is what I comprehend to be the code of the outcome of ones life, the security to your future and this monumental impact is why I aspire to achieve an accomplished career. What good is security if you have nobody to share it with? Finding this undisputable, indescribable, irrevocable love is not a meager endeavor or false hope, but rather a way of living. To laugh with freedom, live with dreams and wear your heart on your sleeve permits a life with great highs but also daring lows. Like the striking crash of tides, only a soul-mate is capable of drawing out such powerful emotions. Someday, I long to have experienced this brilliance in life. Life is beautiful but devastating. Too often do you hear the cries of famine, the shots of war and the agony of poverty. There is little in your control except for the ripple effect of your very own actions. If even for the briefest of moments, I am capable of igniting a smile on a loved ones face, I will feel joy. Perhaps it is selfish, but if my works and efforts have the influence to provide delight to others then I will feel a sense of honour. Because amongst the tragedies and anguish of living, I hold a key to bringing enlightenment and will undeniably treasure this gift. The promise of a bright career, passionate partner, and spreading happiness is what careens me to trek forward through this wayward world. If I can look back in time on that dainty porch, I will have know to cherish three dreams but one future; my future.

A Research Paper on IFRS and Its Implications

A Research Paper on IFRS and Its Implications International Financial Reporting Standards (IFRS) is a comprehensive, globally accepted set of accounting standards utilizing a principles-based approach with a greater emphasis on interpretation and application of those principles, aiming at best reflecting the economic substance of transactions. It is a less extensive body of literature than U.S. GAAP with limited industry guidance and lesser detailed application guidance. IFRS requires a much greater exercise of judgement, supported by detailed analysis and documentation. In other words, U.S. GAAP gives us a detailed instruction to the location where we would like to go where us IFRS will just guide us to the destination by showing us the direction. Today, more than 40% of the Global Fortune 500 are using IFRS. Stock exchanges in the 85 countries that require IFRS comprise 35% of the global market capitalization, compared to 25% of the global market capitalization held by U.S. exchanges  [1]  . IFRS is most likely to become mandatory by beginning of 2014. Why IFRS? The question facing companies is not If to adopt IFRS, it is of when and how to adopt IFRS. With so many companies focused on managing through the economic downturn, few leadership teams are eager for one more big thing to do. Especially when that thing involves something as pervasive as International Financial Reporting Standards (IFRS). But IFRS continues to be adopted by jurisdictions around the world. Taking the organization to IFRS will require managing change in multiple areas: technical accounting and tax, internal controls and processes, management and statutory reporting, technology infrastructure, and organizational issues. Theyre all interconnected, which makes things a bit more complicated than imagined. IFRS relies more on general principles than detailed rules and bright lines. This means that the finance people will end up working much more closely with others in the organization to make judgments about accounting based on the underlying economics of transactions. A flurry of operational changes could be triggered by IFRS as well. Companies may have to re-examine contracts and debt agreements, treasury policies, employee benefits, education and training, and communications. Opportunities to centralize statutory accounting functions into shared service centers might also have to be looked at. A revisit of the offshoring, outsourcing, and tax planning decisions might also be required. Principle or Rule Based? At a global symposium held in the month of January where the Peter Wyman, a partner of PwC noticed a sea change in the debate surrounding the adoption of a uniform international accounting standard. The feeling was that IFRS will be adopted across the globe, the issues which were present were only of how it was to be done. There have been primarily been two major approaches to accounting namely rule based and principal based. UK and Europe have a principal based accounting system which allows greater discretion and use of professional judgement. On the other hand, US has been following rule based accounting system which was further strengthened after seeing the light of scandals such as Enron, etc. The major challenge for International Accounting Standards Board (IASB) is to adapt IFRS so that it is agreeable to all the parties involved. ACCAs head of financial reporting believes that the use of principles-based approach should be the way forward as principles is a more practical way of pushing standards across the globe. The six accountancy firms which used the symposium to showcase their whitepapers expressed that principle based will limit the size and complexity of the rule book. View from the US According to the director of Financial Accounting Standards Board (FASB), due to the scandals it has become necessary to ensure that regulators dont apply unfair pressure on the people who prepare the accounts. This has led to the development of a culture of Second Guessing which the rule based approach tries to rectify, making it an extended rulebook. The enforcement is also talked of as a problem because Securities and Exchange Commission (SEC) does not hesitate to criticize, but empirical data shows that out of the restatement of accounts which were ordered by SEC, very few companies share price showed any movement. View of the Users What the users want is principles based approach because the aim of the financial reports and statements is to give a clear view of the way the company is run and its future prospects for success. Investors are worried that US may influence the new IFRS regime too much and create principles having unending exceptions, clarifications and rules. IASB is consulting all the stakeholders and hearing out the point of view of each one of them. They assure the investors that no party will be able to influence any decision and that they would like to hear to all sides of view before taking any decision. All of the following points towards the steady adoption of IFRS. The greatest danger will be that of to please all the stakeholders. It would be interesting to note what substance US wants to put in the rulebook as US has agreed to adopt IFRS. Benefits From a macroeconomic perspective, the benefits of using one global financial reporting language are evident: increased comparability across global investment options, fewer barriers of entry to non-US markets, and potentially, a lower cost of capital. Moving to a single global accounting and reporting language will also reduce complexity a welcome improvement for the companies that prepare financial reports and for the investors and other stakeholders who rely on them. From a capital markets perspective, many multinational companies believe that IFRS offers an opportunity to lower their cost of capital. Widespread acceptance of IFRS financial statements allows companies to seek capital across a broad base of global funding without having to incur additional-financial reporting costs based on the source of funding. Anticipating increased competition among global investors and financers for attractive investments, strong companies expect their cost of capital to decrease. Because of conversion of major capital markets to IFRS is relatively young, it is too soon to tell whether the decrease in anticipated cost of capital will prove out. However due to the sheer size of most capital raising efforts and long term nature of the payoff, even slight improvements in transaction terms such as interest rates can translate into significant dollar savings. Within individual companies, the ability to centralize and streamline accounting functions and move financial personnel freely around the world will lower costs and strength internal controls. Today multinational corporations with numerous statutory filing requirements around the world need to employ staff with expertise in each national GAAP to prepare filings and then translate financial statements from National GAAP to the parent-company GAAP. Use of IFRS will reduce these reporting efforts and related costs and decrease the risk of errors. IFRS Implementation The change of financial reporting standard is just not of moving from one standard to another, rather it will influence the way in which financial information is shared throughout the organisation. Thus it tells that it will take not just a few weeks before the deadline, it would require significant time and commitment from the management to make the change. Collection of data to prepare the financial reports needed for IFRS will be a very big challenge as the data which will need to be collected has to be reliable and has to be subject to sufficient level of control to be taken as a reportable data. This article talks about two separate but related approaches which needs to operate so as to make the process an effective one: A top down definition of the IFRS reporting requirement where in a thorough understanding of the accounting policies and associated data requirements required to achieve IFRS-compliant financial reporting. This will help develop financial reports early in the conversion process and would help identify the gaps in the available data. A bottom up review at the business unit level of the precise impact of IFRS requirements on individual business processes and financial systems. This would make sure if the reporting requirements could be possible with the right level and quality of information within an acceptable time period. Implementation  [2]   Phase 1: Preliminary study-During this phase, companies perform a broad-based assessment of the impact of IFRS on financial reporting, long-term contracts, supporting business processes, systems and controls, and income tax compliance, planning and reporting. They also determine a strategy for the road ahead. Phase 2: Initial conversion-This phase includes much of the legwork of a conversion effort-setting up and launching the project, thoroughly evaluating the IFRS and US GAAP differences for specific financial statement line items, evaluating accounting policy alternatives, selecting IFRS accounting policies, performing the initial conversion, and creating IFRS financial statements during the dual reporting period. In-depth assessments of operational issues, such as the IFRS impact on significant business contracts (e.g., financing, leasing, joint venture agreements), and income tax compliance and reporting issues also take place during initial conversion. Stakeholder communication should be a constant consideration throughout this phase. Phase 3: Integrate change-Critical to the conversion process is incorporating IFRS changes into the day-to-day operations, processes, and systems of the business (known as embedding). This phase helps to ensure a smooth transition to the new reporting framework so the company can use its new IFRS language on a sustainable basis in a well-controlled environment as of the IFRS adoption date. The role of professional judgment Although many accounting policies will be derived directly from IFRS standards and interpretations, the appropriate way to apply those standards or interpretations might not be obvious in all cases. Because IFRS is less prescriptive than US GAAP, there may be a wider range of acceptability under IFRS in certain areas. Therefore, sound, well-documented professional judgment becomes especially important in an IFRS reporting environment. Management will need to exercise judgment to develop and apply accounting policies that faithfully present the economics of transactions and are decision-useful to the readers of the financial statements. Selection of the most appropriate accounting policies is a critical step, since that decision will impact the company for the foreseeable future. Continual dialogue with the companys independent accountants will leverage their IFRS expertise and ensure that, in principle, they agree with the companys new financial reporting policies. The independent accountants will also want to understand any related changes to internal controls and ensure that the changes are auditable. Keeping independent accountants involved in a timely manner will avoid potential pitfalls later in the conversion process. Implementation Issues Companies beginning to scope their IFRS conversions are often surprised by the volume of disclosures, and how different they are from their national GAAP  [3]  . The data which is required by IFRS is not being collected, even if it is collected; the amount of data being collected is insufficient. According to an executive of BASDA, IFRS will hardly require any changes to the back office systems, whatever changes will be required would be on the reporting side as IFRS according to him focuses on reports. Organisations using Enterprise Resource Planning systems to prepare management accounts will be in a better position to the ones which use different systems for each office or business unit. Recalibration of ERP systems will be relatively easy than to upgrade legacy systems. One of the biggest barriers to conversion identified by a survey conducted by PWC was the alignment of internal reporting systems with the external reporting systems. Looking at IFRS as only a change in reporting could turn out to be very expensive rework for the organisation at a later date. The extent of changes which might be required will depend on the size of the business, the number of applications collecting financial data and the capabilities of the current applications. IFRS implementation could provide a good opportunity for firms to streamline their reporting systems and could provide a good platform for making strategic improvements in the systems, processes and controls. As a lot of vendors have solutions for IFRS, technology will greatly help as an enabler for IFRS. It will also provide a great cost saving opportunity due to standardisation, improved communication, improved controls and better cash management. It concludes by telling us that technology change should not be underestimated and it will be critical for the firm to address the technology point of view early in the process as changes in the systems must be sustained along with a detailed understanding of the new accounting language. Impact of IFRS Convergence to IFRS will greatly enhance an Indian entities ability to raise and attract foreign capital at a low cost. A common accounting language, such as IFRS, will help Indian companies benchmark their performance with global counterparts. There will be escape from multiple reports for global Indian companies that have to prepare their financial statements under multiple GAAPs. With the knowledge of IFRS, the Indian Chartered Accountant would be globally acceptable. Experience has shown that the conversion from Indian GAAP to IFRS requires significant efforts. The preparers, users and auditors continue to encounter practical implementation challenges. Conversion to IFRS is more than a mere technical exercise. The consequences are far wider than financial reporting issues and extend to various significant business and regulatory matters including compliance with debt covenants, structuring of ESOP schemes, training of employees, modification of IT systems and tax planning. Companies also need to communicate the impact of IFRS convergence to their investors to ensure they understand the shift from Indian GAAP to IFRS. IFRS and India As the capital markets become increasingly global in nature, more and more investors see the need for a common set of international accounting standards. About 109 countries presently require or permit use of IFRS in preparation of financial statements in their countries. By 2011, the number is expected to reach 150. In India ICAI has issued a document titled Concept paper on convergence with IFRS in India to evaluate the need for Indian GAAP to change to IFRS. In the paper, the ICAI notes that as the world globalises, it has become imperative for India to make a formal strategy for convergence with IFRS with the objective of harmonise with globally accepted accounting standards. Keeping in view of the complex nature of IFRS, the ICAI in its concept paper has expressed the view that IFRS should be adopted for the public interest entities, banks and insurance entities and large sized entities from the accounting periods beginning on or after 1st April, 2011. The countries which have adopted IFRS have done so for similar type of entities. A few illustrative examples of fundamental changes that can impact wider business considerations have been discussed below. A comparison between IFRS Indian GAAP Let us now take a look at a few illustrative examples of the differences between IFRS and Indian GAAP Revenue Recognition IFRS and Indian GAAP are broadly based on similar principles. IFRS provides more detailed guidance on recognition and measurement of revenue; whereas Indian GAAP is a basic recognition standard. In absence of comprehensive guidance under Indian GAAP, varied practices are being followed by corporate entities based on either legal form or substance of the transaction or past practices. An example would be the guidance on multiple-deliverable contracts especially on the determination of when transactions with multiple deliverables should be separated into components and with the way revenue gets allocated to the different components and focuses on economic substance of the transaction. It also requires revenue to be measured at the fair value of the consideration received or receivable. Consolidation Under IFRS, a parent is required to present consolidated financial statements, with limited exception, and presents a standalone financial statements only for a specific purpose. In comparison, Indian GAAP requires use of the consolidation standard when consolidation financial statements are prepared. Under IFRS, the conclusion regarding whether or not to consolidate is premised on the power of a company has to govern the financial and operating policies of another, with consideration of risks and rewards where control is not apparent. In comparison, Indian GAAP follows a simple approach and requires consolidation if the parent entity has majority of voting rights or control over the composition of the board of directors of governing body. Financial Instruments IFRS provides extensive guidance on identification, classification, recognition and measurement of financial instruments. In addition, it provides guidance on derecognition of financial instruments, hedge accounting and has extensive disclosure requirements. At present there is no comprehensive guidance on financial instruments under Indian GAAP, however, the ICAI has approved introduction of standards on financial instruments under Indian GAAP. However, the ICAI has approved introduction of standards of financial instruments similar to IFRS effective from 1st April, 2011. This will bring a fundamental shift from historical cost to fair value accounting resulting in potentially more volatility in the income statement. Certain difference within the financial liabilities and equity arenas are so significant that they may impact how a company choses to finance its operations. Some financial instruments considered as equity under Indian GAAP will need to be treated as debt when classification of these instruments as debt will not impact net assets and debt to equity relationships, but will also result in increased interest expense. Others The move to IFRS will provide extensive guidance and lead to fundamental change in many other areas, such as share-based payments or a change in accounting policy. For Example, a change in accounting policy will no longer be discretionary. Change to a new accounting policy, with limited exception, will be applied retrospectively with restatement of prior period financials. Conclusion We understand that implementing IFRS is imperative for any organization. The earlier organizations recognise the need, opportunities and threats posed, the more beneficial it would be for the organization. By gathering the insight of people who have already experienced IFRS conversions and using tested, proven methods, a company can better focus its efforts. And by keeping abreast of the developing IFRS environment and utilizing the most up-to-date information and advisors, a company can avoid many of the pitfalls that plagued others in the past.

Loneliness in William Faulkners A Rose For Emily and Anton Chekhovs Misery :: A Rose for Emily, William Faulkner

Loneliness in William Faulkner's A Rose For Emily and Anton Chekhov's Misery Although the authors, setting, and time period of each story is unique, the character of Miss Emily in "A Rose For Emily" by William Faulkner and Iona in "Misery" by Anton Chekhov share much in common.   Iona and Emily spent their entire lives searching for fulfillment. At the end of their lives they are still lonely souls - never achieving fulfillment. It is so terrible with "A Rose For Emily," the horrible feelings come up immediately when the story ends with two dead bodies in the old and dirty house. One is Homer Barron, Emily's lover. The other is Emily herself. What a pity for a woman like Emily. No, Emily is not really a woman. She is just a child (or a daughter). Since being born, her life was framed strictly by her selfish father." Miss Emily, a slender figure in white in the background, her father a large silhouette in the foreground, his back to her and clutching a horsewhip, the two of them framed by the back-flung front door." Miss Emily could not find her own real life. And then her father died. Everyone in town was very pleased that Emily might have a chance to be happy from then on. But very shortly after the shock of her father's death, Emily had another shock when her sweetheart left her alone and went away. Nobody was expecting that. Poor Emily! She was just a little girl having no experience over thirty years of age. Homer, the young man that everyone believed would marry her, was just a liar, as well. And as a result, Emily killed Homer and lay beside his dead body for years. At the age of forty, Emily was still a child -- an old child with loneliness and unfulfilled soul. William Faulkner introduces the story with the gathering of the whole town at Emily's death. The author marks a big curious question for all readers. What happened and how? Then he goes back to the past of Miss Emily, leading us to travel around the closed time circle of her life: present back to past and past to present. This is an unusual order. The normal time order consists the progression of the human being from birth through youth, to age and final death. The confusion that Faulkner has given produces a confusion in Emily's life.

Charles Herreshoff :: Biography Biographical Essays

Charles Herreshoff After Agnes Muller died in the cold Prussian winter of 1766, her three-year-old son was alone in the world. It was said later, though there was no proof, that Agnes’s husband Corporal Eschoff went mad with grief – surely only that could have explained his subsequent abandonment both of his post as bodyguard to Frederick the Great and of his only child. In any case, he disappeared forever, leaving his former townsfolk with only the vague notion that he had "gone to Italy." The boy’s childhood has been lost to the past. An account written two centuries later by a descendant suggests that he lived with maiden aunts until the age of eight, when the women sent him to live with a professor in Potsdam. This, the account explains, is how the boy finally met Frederick the Great – the monarch consulted with the boy’s professor. Another, more sordid tale mentions the rumors that Frederick himself had fathered the child. Frederick, the story goes, was completely impotent and thus flattered by the suggestion. And so, this version continues, partly out of pride and partly as a joking revenge for the desertion of his bodyguard Corporal Eschoff, the emperor took the boy under his wing and sent him to a school for the children of nobles, equipped with the names of two kings and a surname that meant "lord of the manor": Karl Friederich Herreschoff. What is certain is that Karl Friederich left his native Prussia for the United States around 1786. This voyage across the Atlantic marked the beginning of a metamorphosis: that of Karl Friederich Herreschoff, uncertain but cultured young immigrant, into Charles Frederick Herreshoff, promising young merchant. Charles struggled for a decade in his adopted country, first starting his own firm and going bankrupt; eventually, he went to work for a mercantile firm where wealthy and successful John Brown was a senior partner. The young man’s pleasant demeanor and charm, as well as his talent for good conversation and elegant music, are mentioned in more than one account. He had no good family name and no money other than what the firm paid him – but he had personality, and he hoped that would be enough to catch the eye of Brown’s much-beloved younger daughter, Sarah. By 1798, Charles appears to have already made some kind of declaration to the young woman he affectionately called Sally.

Effects Of Divorce On Children :: essays research papers

Since there is a lot discussion of the effects of divorce on children, I choose this to be my topic. In 1991 Amato and Keith (researchers) examined the results of 92 studies using 13,000 children ranging from preschool to young adults to determine what the overall results indicated. The overall result of this study was that children from divorced families are on "average" somewhat worse off than children who have lived in nuclear families. These children have more trouble in school, more behavior problems, more negative self-concepts, more problems with peers, and more trouble getting along with their parents. Overall, the children are more alike than different. Amato tells us that average differences do not mean that all children in divorced families are worse off than all children in intact families. One way to examine this issue is illustrated by findings of Mavis Hetherington. Hetherington, like many others, finds these average differences, but she also looked at some of her measures and examined the degree to which children in divorced and intact families were more severely impaired. Here we find some important differences. On a measure of behavioral problems, Hetherington reports that 90% of adolescent boys and girls in intact families were within the normal range on problems and 10% had serious problems that we would generally require some type of help. The percentages for divorced families were 74% of the boys and 66% of the girls in the normal range and 26% of the boys and 34% of the girls were in the negative scale. The differences between children in different kinds of families are parental Loss, economic loss, more stress, poor parental adjustment, and exposure to interparental conflict. All experts will agree that any life altering change is effective on a child's life.

Relationship between Business Strategy and IT Strategy Essay

The relationship between a business and its IT resources extends far beyond the use of IT as a mere tool in proper execution of business operations. Instead, both are linked deeply. The relationship starts with the alignment of Corporate Strategic Planning (CSP) with Information Systems Planning (ISP). Determining an entity’s mission and goals and developing competitive strategies to meet those goals is CSP. This is an iterative procedure. ISP is a systematic way of establishing the information needs of an organization. ISP also includes developing systems, technologies and databases once these needs are known. ISP is successful only when it is done keeping in mind the mission, goals and competitive strategy determined through CSP (Hoffer, George, and Valacich, 1994). The processes of CSP and ISP run parallel and involve three steps. First, current organizational position is described along with the current IS processes, data, human resource and technological inventory. Secondly, the desired future state of organization is determined. This simultaneously yields required future IS situation. Third step is to develop a strategic plan to achieve the envisioned future state. ISP plays a crucial role by identifying the schedule of projects to undertake to bring IS situation in line with corporate position (Hoffer, George, and Valacich, 1994). With this framework laid out, we will answer the questions about Lowry’s dream of collaborative computing and the concept of B2B exchange. Were there problems with strategy formulation? In case of collaborative computing, the strategy was seriously flawed due to these reasons. Jack Lowry was so enthusiastic in pursuit of dream that he failed to properly determine whether the people outside Goldman were ready for such an ambitious project yet. He dedicated two years and millions of dollars in laying the ground without finding a partner willing to make a commitment (Worthen, 2001) because his judgment of importance of the project for Goldman and its partners was erroneous. Collaborative computing was undoubtedly an idea worth materializing. However, it was ahead of its time. A company in a different position may have had much better results since Goldman resided much lower in supply chain and did not possess the leverage to bring about an industry wide change. It required a deep overhaul of entire industry including supply chain, manufacturers and customers. Therefore, the strategy had serious problems in timing, position and power to implement. Same is true for the case of B2B trading exchanges. The concept of bringing together suppliers and customers in a marketplace is undoubtedly very useful but the strategy used for the purpose was not formulated properly. It failed to identify the real problem: lack of software and services to make those exchanges useful (Sawhney, 2002) and focused on creating exchanges. The correct approach would have been to provide software and services to facilitate collaboration between all stakeholders and the exchanges could come automatically as a logical consequence. Were there problems with strategy implementation? Lowry used Goldman as a laboratory to work on his collaborative computing dream and used millions of dollars in the process. Since Goldman did not hold the position in the industry to effect the change envisioned by Lowry, the implementation of his strategy had this basic problem. For automotive industry, companies such as GM or Ford from USA or Toyota from Japan were in much better position to implement Lowry’s dream because of their dominance in the industry and the dependence of entire industry on these giants. They also had advantage of being on top of the chain since they were the penultimate buyers of the industry and had direct contact with consumers, the ultimate buyers of finished products. The case for B2B exchanges also had flawed execution of the idea since they set out to solve a problem that did not even exist. They had to re position themselves and change strategies to start getting positive results. They changed their focus from creating a trade exchange which was not needed to solving individual business problems via IT solutions. This gave them a customer portfolio which could later be geared towards the goal of creating a trade exchange. Were there problems with the strategic process? In case of collaborative computing, the process was flawed since Lowry did not put significant time and energy in determining whether any supporters of his concept exist outside Goldman, will he find partners ready to invest into his proposed system. He assumed that he will find partners readily based only on cursory investigation before dedicating significant resources to the project. The correct process would have been to prepare partners before a hefty investment into the project to avoid failing to find any partner after two years. In case of B2B exchanges, the process had the problem that the steps were reversed. The experts wanted to have an entire industry on board to create the exchange. The first correct step, as they later realized, was to solve the problems of individual customers that may later yield a portfolio to be used to create an exchange. The scenario leads to the conclusion that in both cases, the concepts and ideas were wonderful but strategies were grossly inappropriate. The cases reinforce the importance of the relationship between CSP and ISP at every level.

Commercialization of Health Care: Good or Bad?

Commercialisation in health care basically means setting up private owned hospitals which in turn are the ones set on the business ethics of profit. But this does not mean that there is no proper treatment. Its true that the charges are more and in India where there are so many poor people cannot afford such high charges. The govt hospitals draw a lot of people as because the charges are reasonably low and has some fine experienced doctors and not only that these hospitals cover many rural parts too.But when we compare the facilities, hygenic conditions and hospitality then certainly private hospitals are ahead. People from round the globe are choosing India as there medical destination not because of above facilities mentioned but because they are chaeper than other commercialised hospitals across the world. For an instance, heart bypass surgery will cost around 6500$ in India whereas it will cost around 30000$ in the US.The thing is that in a country like ours where there are poor and rich people side by side, there should also be govt and commercialised hospitals sisde by side with the ultimate goal of proper treatment of patients. In a way good for people who are under the bracket of company insurance. But not effective for those who cannot afford basic medical treatment due to ever increasing costs. People below the poverty line cannot afford to go to a private doctor. Going to a private hospital is beyond their thoughts. Commercialization of Health Care: Good or Bad? Commercialisation in health care basically means setting up private owned hospitals which in turn are the ones set on the business ethics of profit. But this does not mean that there is no proper treatment. Its true that the charges are more and in India where there are so many poor people cannot afford such high charges.The govt hospitals draw a lot of people as because the charges are reasonably low and has some fine experienced doctors and not only that these hospitals cover many rural parts too. But when we compare the facilities, hygenic conditions and hospitality then certainly private hospitals are ahead.People from round the globe are choosing India as there medical destination not because of above facilities mentioned but because they are chaeper than other commercialised hospitals across the world. For an instance, heart bypass surgery will cost around 6500$ in India whereas it will cost around 30000$ in the US.The thing is that in a country like ours where there are poor a nd rich people side by side, there should also be govt and commercialised hospitals sisde by side with the ultimate goal of proper treatment of patients.In a way good for people who are under the bracket of company insurance. But not effective for those who cannot afford basic medical treatment due to ever increasing costs. People below the poverty line cannot afford to go to a private doctor. Going to a private hospital is beyond their thoughts.

My Personal Goals

Every successful person has a list of values, visions, and goals. I live by my values, make decisions with my visions in my mind, and set goals that will help me reach my life visions. These three elements take me to places I want to be in life. These elements reflect achievement goals and performance goals. â€Å"Achievement goals reflect the purpose of an individual's achievement pursuits and two general types have been proposed: mastery and performance. When pursuing mastery goals, an individual's purpose is to develop competence by acquiring new knowledge and skills (e. . , â€Å"My goal in this class is to understand the material as thoroughly as possible. â€Å"). When pursuing performance goals, an individual's purpose is to demonstrate competence relative to others (e. g. , â€Å"My goal in this class is to do better than other students. â€Å"). Thus, individuals can be motivated to achieve for two very different reasons: to increase their competence by learning as much as they can or to gain favorable judgments of their competence by performing as well as they can compared to others. † (Barron & Harackiewicz, 2001, p. 06) My achievement goals and performance goals are family, career, and education. These three categories intergrade within one another. My education goal is to obtain my Bachelors of Science in nursing degree. My career goal relies on the completion of my degree to continue to advance in my career. My family goal is to maintain a healthy, happy, well-balanced structure while perusing and achieving my other goals. â€Å"Professional life has a great impact on the personal life of a person. If one is neglected, then, the other aspect will be hampered. So, a proper scale of balance must be maintained. (Kar, 2011, p. 11) Throughout life as values and visions change and goals are attained, new goals arise. Education is my new goal. My vision for my career path has given me the value to achieve a Bachelors of Science in nursing degree. I have chosen to attend â€Å"University of Phoenix† online to help maintain family balance and life visions. I believe â€Å"University of Phoenix† design courses to help meet and maintain my education short-term goals and to stay on track with meeting my long-term education goal. My short-term goals include completing and passing every course. Within my short-term goals there are milestones. The milestones are laid out in class discussions and smaller assignments. The large assignments and group projects will be part of my short-term goals for that course. I will divide my large assignments into milestones. Completion of each milestone within that assignment I will reevaluate the progress and continue to move forward until milestones are meant and assignments successfully completed prior to due date. Meeting these milestones will help me reinforce my commitments as I continue to advance forward. My education goal is a new goal because of my change in careers. I had been a trauma nurse since 2003. Working in the emergency department I demonstrated leadership skills, personal accountability, and professionalism by exchanging ideas and feedback while embracing opportunities for change. October 2013, I was approached to apply for an administration position and accepted the offer. One requirement for the position is to obtain my BSN, in addition to a short-term goal for my career so I can continue advancing forward in my career path. My current position has directed me to the following pathways. Improve efficiencies with nursing processes, reduction of readmission rates, increase satisfaction scores with pain management and develop outreach programs for patients with chronic disease. I have individual visions for each pathway. Every pathway goes in different directions. It is important to maintain clear vision and focus on every pathway individually. I have short-term goals that help me reach my visions. I rely heavily on team approach to meet goals with exceptional outcome. I facilitate each team; the team plans the short and long-term goals for the projects. Within the short-term goals there are milestones with due dates. Progress and barriers are addressed at scheduled meetings. The process drives timing, communication, and progress. To maintain balance among my family, work, education, and free time, I will use several tools. A planner lays out timing to achieve short-term goals and record milestones. My educational time is early morning and late evening studies; dividing my educational time helps maintain balance with family needs. The family’s schedule displays in the kitchen on a calendar whiteboard. The calendar is visible to everyone and lists important activities. My time after work is according to children’s homework, activities, and events. I have set aside eight hours a week for time in the gym, which is very important to maintain life balance and reduce stress. At work I have to use different tools. Outlook calendar displays my meetings and events. A whiteboard is in my office where I list projects. This list creates visual details of ilestones, due dates, and target completion dates. Completed projects are kept track of in an excel spreadsheet to monitor success or barriers. Projects are officially titled successful when measureable outcome demonstrates effectiveness, efficiency and increase productivity. In conclusion, I will attain my educational goal by achieving my BSN degree. My short- term career goals are to continue to complete projects with exceptional outcome. My long- term goa l is to continue advancing in a successful career path. I understand I have to sacrifice things to allocate for new goals. I know scheduling time each day to work on my goals is a key to my success. To reach my goals I understand I cannot allow excuses. I know it will be critical to stay on task and to do what needs to be accomplished every day. â€Å"Human progress is neither automatic nor inevitable. Every step toward the goal requires sacrifice, suffering, and struggle; the tireless exertions and passionate concern of dedicated individuals. † (King, 2001-2013, p. 1)

Last Day at School Essay

As we come to the end of 2012-13, the words that come to mind are â€Å"thank you. † This has been an amazing year !! As we reflect on the 2013-2014 school year, please join me in acknowledging and celebrating the many wonderful learning experiences and educational opportunities that have taken place for our students at school, in numerous classrooms and in very creative and innovative ways. Together we have planned and executed best teaching practices and held students to high standards and expectations. The school’s unique character, excellence in teaching, and the tremendous dedication and talent of all staff members continues to make it a wonderful and special learning environment. It is my deep belief that the hallmark of a great school is to continuously work to improve learning for each and every child. As the leader of the school, I see this is as my most important responsibility and I take it very seriously. Therefore, creating strong and effective teacher teams at each grade level each year is a top priority for me as I work to ensure positive and effective teacher collaboration on behalf of children’s learning. As principal, I am solely responsible for the supervision and evaluation of every staff member at School. In doing this, I visited every classroom several times throughout the year for extended periods of time as well as made numerous informal visits. These observational visits have given me a unique perspective on the teaching life of the school. I have been able to see firsthand how and what kind of learning is taking place in every classroom. In addition, I have also gained knowledge and perspective in working with faculty members both in groups or individually, throughout the year. This year can be summarized in a few words: In the face of significant challenges, we made significant progress. I thank you for your continued commitment and all that you did to deliver on our purpose – to help students and parents seize opportunities at every stage. I wish Mr Shawn and Ms Charo a wonderful future in terms of their careers and personal lives. Please enjoy some well deserved rest with family and friends during this holiday season, and let’s get right back to school on 13th July 2013 at 8. 00 am.

Are our zoos cruel to wild animals Essay Example for Free

Are our zoos cruel to wild animals Essay Zoos are places that often visited by the people for recreation, moreover for the family who has child. They can find many kinds of animal, without going to the wild forest. Zoos can make the visitors happy, but it might not be the same condition as the wild animal’s feeling. I trust that zoos are cruel to the faunas. Numeruous people think that zoos are good for the wild animals. Keeping animals in the zoos can save the animals from extinction than let them free in their habitat. In their wild habitat, the animal might be killed by their enemies. If they live in the zoo, they could not be killed by their predators because they live in each cage. In addition, they also think that not all of the zoo are cruel to the wild animal because some of them have standart operational procedures how to protect animal in the zoos, for example is Safari Park Zoos, the biggest zoos in Indonesia. On the other hand, there are some reasons that can explain why zoos are cruel to the animals. First of all, zoos are not condusive for wild animal’s life. They should live in their free habitat. They could feel bored with the limited place that is available in the zoo. Also they cannot interact with the other animals. It can make them feel depressed. If the faunas feel uncomfortable with their habitat, they cannot reproduce well. So, their offspring will be stopped and the wild animals will be extinct. Except that, the zookeepers also make some mistakes. The zookeepers usually does not take care of the animals. They does not give the suitable food for the animals, does not keep the animals clean, and does not give the good treatment for the animals which are getting sick. The zookeeper sometimes exploitate the animals for their commercial aims. They do not care with their condition. Perhaps the wild animal is already tired, but the zookeeper still force them to entertain the visitors. The examples are elephant and dolphin which work hard for entertainment events in the zoo. All in all, it requires the zoos management to improve their ability in managing the zoos. They can decorate the zoos as similar as possible to their natural habitat. They also should make training for the zookepers. So, they can give the better treatment for the animals. Are our zoos cruel to wild animals. (2016, Apr 02).

International business strategy Essay Example | Topics and Well Written Essays - 1250 words

International business strategy - Essay Example Being directly related to the health of the customers, the industry possesses certain unique characteristics which in turn influence its market status. For instance, the industry attracts strict legal barriers, intense political considerations, along with effective technical collaborations. However, the industry gains an advantage of lesser economic constraints and social influences (Verbigena, 2004). Since its initiation, the industry has witnessed a rapid growth despite certain major barriers such as, increasing debt and the effect of recent global recession. The turnover of the international pharmaceutical industry as recorded in the last month of 2009 was $ 233 billion. This depicts that the industry was on a growth when compared with the 2006 statistics reporting revenue of $193 billion (Moody’s Investors Service, Inc., 2010). However, the industry also witnessed challenges in terms of mergers and acquisitions. For instance, Pfizer acquired Wyeth for 68 billion; Merck Sha rp & Dohme was acquired by Schering for 41.1 billion and Roche acquired 43% of the total stake in Genentech. Notably, all the companies were recorded to be among the major players in the global industry. Hence, it can be stated that the mergers and acquisitions strongly influenced the structure of the industry which can prove to be a constraint from the marketing perspective (Hornke & Mandewirth, 2009). 1.2. Demand & Supply In the economic perspective the demand and supply in an industry is referred to the interdependent relationship between the total amount of products and/or supply rendered to the industry’s customers and the actual need or requirement to the total population of the customer. To be related with the pharmaceutical industry, one opportunity that the industry gains in this context is that it renders a product which is categorised as a basic requirement of human population. Therefore, the suppliers in the industry enjoy more power in comparison to the buyers. H owever to be precise, the market demand was recorded to fall back during the early 2000s and after the recent economic downturn it is again increasing. Accordingly, the supply chain of the industry comprises of the manufacturers and marketers, who are altogether reflecting a positive outlook to render their products to their ultimate customers (Holland & Batiz-Lazo, 2004). 1.3 Key Countries of the Market The international pharmaceutical industry can be categorised in three main regions, i.e. the American region, the European region and the Asian market region. Notably, the industry structure and performance vary from one economy to another. It is due to the fact that the industry depends highly on the legal, political and technological issues beside the social and economical barriers. The statistics recorded in 2005 revealed the following facts regarding the annual contribution of various economies to the international pharmaceutical industry (Medicines Australia, 2007). Economies N orth America Europe Japan UK Australia Other Economies Shares in Sales (2005) 45% 20% 10% 3% 1% 21% Source: (Medicines Austra

Analysis of Article about Renewable Energy and Climate Change Annotated Bibliography

Analysis of Article about Renewable Energy and Climate Change - Annotated Bibliography Example The temperature of the earth is increasing due to entrapment of sun’s heat and light by the greenhouse gases such as methane, carbon dioxide, and water vapor among others. As a result, global warming affects the life of living beings on land and water as well. Thus, many species of aquatic plants and animals have become extinct from the global history. In addition, many human beings also lost their lives due to loss of shelter, food and water. Apart from this, rise of temperature also resulted in melting of ice deposits which hampered the growth of human life. Apart from this, increase in the level of ocean water also destroyed many agricultural lands thereby hampering cultivation as well as lives of many plants, animals and human beings. In addition, due to loss of agriculture, drought raised resulting in the demise of many human individuals, animals and plants as well. Moreover, due to discharge of harmful greenhouse gases namely carbon dioxide, methane, nitrogen dioxide and sulphur dioxide from automobiles and heavy industries also created a high impact on the atmospheric situation of the world. Apart from these, cutting of trees in order to develop elevated constructions is also considered as an important aspect responsible for global warming in this era. Moreover, the article also provides a detailed overview about the total cost incurrence while implementing Renewable Energy (RE) technologies rather than fossil fuels. Hence, in order to condense global warming, many organizations are attempting to innovate and to develop modern technologies and tactics such as renewable energy sources. Among them, the Intergovernmental Panel on Climatic Change (IPCC), United Nations Environment Programme (UNEP) and World Meteorological Organization (WMO) are certain noteworthy names responsible for altering the climatic variations and its impact on world.

Employed in 'Sao Mai' Essay Example | Topics and Well Written Essays - 1250 words

Employed in 'Sao Mai' - Essay Example He is given with the charges of directing, monitoring and managing almost every operational process in the company. His responsibilities in the company include managing a group of 20 architects and engineers along with taking any decision for the benefit of the company. He completely utilizes his power to accomplish his targets that assists the company to grow. Discussion The power gained by Mr. Tam Nguyen has three sources. These are interpersonal source, vertical or hierarchical source and horizontal or situational source. The influences of these sources on the power of Mr. Tam Nguyen are as follows. Interpersonal Powers Person Based power The personality traits of Mr. Tam Nguyen play a vital role in making him the most powerful employee in ‘Sao Mai’. He has been associated with the company over a long period. This gave him a considerable experience to control the organizational processes with efficiency. He is also a good trainer because he always keeps pressure on hi s subordinates to perform better increasing the potentiality of the workforce. He is a very ambitious in directing his subordinates that creates tremendous pressure over the workforce. This often tends to hinder the morale of the employees giving rise to the turnover rate. He desires the entire workforce to perform as he did without providing consideration to the eligibility of the employees. His current position in the company is certainly due to his personal qualities that has a significant influence on the CEO as well. Position Based power Mr. Tam Nguyen is assigned to segregate the diverse construction project related responsibilities including designing and allocation of resources. This is generally determined on the basis of the abilities and competences of the architects and engineers. The responsibilities are also often segregated according to his choice and perceptions. His responsibilities include convincing and persuading the clients regarding any impasse with ‘Sao Mai’. He is also solely responsible for taking any decision regarding financial matters or employee evaluations. He possesses the liberty to offer bonus or rewards to the high performers of ‘Sao Mai’. He is also liable to terminate any employee in case of inefficiency. Mr. Tam Nguyen liberally utilizes his position based powers over the employees of ‘Sao Mai’. He often praises the performing employees and motivates them to work harder. He also tends to terminate inefficient employees whose acts might have hindered customer satisfaction or the commitment of the company towards its services. Whatever the decision he takes is explicit within the knowledge of every employee in ‘Sao Mai’ that creates a pressure on the workforce to perform better. Vertical/ Hierarchical Based Power In case of urgencies, Mr. Tam Nguyen possesses the authoritative rights to approve certain changes in the blueprints of the construction projects to satisfy the cus tomers’ demands. He believes that maintenance of long term relationship with the clients is crucial as customers are the fundamental elements of any organization. Once, a client wished to make certain changes in the blueprint of the house. He wanted to elevate the designs of the roofs of the window and the door at a reasonable cost. This was likely to hinder the quality of the project causing safety issues. The proposal was approved so to retain a good relationship with

Poor nutrition; food poverty; food deserts in Nigeria Essay

Poor nutrition; food poverty; food deserts in Nigeria - Essay Example Just like the rest of the world, most African countries suffer from poor nutrition, food poverty, and food deserts. In West Africa, Nigeria turns out to be one of the most affected countries, and such conditions mostly trickles down to pregnant women. While the role of proper nutrition and food security in pregnant women in African needs efficient management, it is also essential to apply concepts of food economics in the management of the outlined issues (Yamin & Norheim, 2014). This report will aim to analyse poor nutrition issues in pregnant women living in Africa, while relating to specific countries, as well as the influence these issues have on health promotion. Furthermore, the report will examine questions concerned with the control of prevalent diseases in pregnant women. One of the main issues affecting Sub-Saharan Africa in terms of poor nutrition is the rise of migration patterns in recent years, especially to the Western world. Currently, among all African countries, Nigeria takes the lead in representing the continent, claiming the most predominant immigrant residents in a number of first world nations (Shrimpton, 2006). On the other hand, if at all there are any impacts of immigration on their nutritional status and the results of pregnancy of women in their native countries, many studies have not captured such data comprehensively. Thus, it is currently unidentified, to some extent, about the dietary insufficiencies as well as pregnancy complications not only in Nigeria, but also in the entire Sub-Saharan Africa. These discrepancies have led to unexploited opportunities focused on the most suitable antenatal care aimed towards the reversing the likely high risks in different groups of women during pregnancy. According to Shrimpton (2006), poor nutrition in pregnancy among Sub-Saharan women, with in-depth focus on Nigeria, leads to the most common

Summary and response Essay Example | Topics and Well Written Essays - 1000 words - 2

Summary and response - Essay Example These actions are connected with the terroristic acts, which has become very frequent and are mostly committed by the residents of Arabic countries. However, the author does not consider these actions as a racism. His further arguments show that he contradicts with his own statements. Firstly, he writes, â€Å"When thugs menace someone because he looks Arabic, that’s racism† (Rottenberg, Annette T, 2012, 19). The procedure of check-in, if someone is under suspicion, is quite rude as well as the attitude to this person. We do not need to forget, that these suspicions usually bear the subjective character. The choice of the â€Å"victim† depends upon the ordinary person. The only difference is that police acts on the legislative basis and has all legal rights to hold the procedures in case of necessity. The conclusion states that the only difference between the determination of â€Å"racism† and â€Å"no racism† is the legalization of rights of those people, who check others. It is correct from the judiciary point of view, but what about the ethical side of this issue. Does one person has a right to break the personal space of another only because he belongs to a certain nationality? In the second paragraph, the author pays attention to the rights of â€Å"black† and â€Å"white† people and the prejudice about them in the society. Again, Kinsley gives the examples, when people confuse the notion of â€Å"racism† and â€Å"stereotype†. The situation clarifies due to the example about the education of â€Å"black† and â€Å"white†. Kinsley writes â€Å"Universities could base their admissions policies on the valid assumption that whites, on average, are better-prepared for college† (Rottenberg, Annette T., 2012, 19). However, the article does not contain any statistics. There is no information in the book or scientific journal that African-Americans are worse students than other nationalities. My personal experience

Business Paper (1750 words) Essay Example | Topics and Well Written Essays - 1750 words

Business Paper (1750 words) - Essay Example This helps to bridge the gap between theory and practice by equipping them with practical skills (Lowden, 2011). How then did the LIAISE business simulation provide me with an opportunity to develop my business strategy skills, marketing skills, financial management skills, team effectiveness as well as the acquisition of graduate employability attributes which make me a preferable candidate to work as a marketing manager in your Electronic Company? A business strategy is defined as a means through which businesses set out to accomplish their set objectives by carefully allocating resources in different departments. The choice and execution of a business strategy depends on its core business and the scope of its operations (Johnson et al, 2005). For example, the LIAISE business simulation’s scope was to source products from suppliers and then market them to the customers with a view of attaining a huge market share with high income customer base through brand expansion and increasing supply routes from various manufacturers. During this simulation programme, I learnt that there are several types of business strategies that can be pursued by businesses to achieve their goals. One of the most sought strategy that is applicable in LIAISE business simulation is growth. When a business is interested in expanding its operation to achieve a greater market share, there is need to allocate time, money and human resources for development of new products, venturing into markets, as well as investing in new businesses. Competitive advantage is also a vital business strategy as it ensures that a business is able to survive its rivals, not by copying their products, brands and strategies, but by effectively competing with them. A business can attain competitive advantage by selling products at relatively lower price than the competitors (Gary et al, 2008). However, this strategy requires that the business grow to a certain margin so that the company can enjoy

Intelligence Essay Example | Topics and Well Written Essays - 1500 words

Intelligence - Essay Example Others grow due to a particular issue like lack of social amenities in a specific town or area in this regard the best way to handle this is by solving first the complaints then the cracking of this group will be easier. The factors that make the non-state actors be handling within a particular border depend most on the cause of origin. If is a significant issue that is more deeper like race, religion or even gender then this can cut across borders but if is the provision of resources such as water and food then this is easily handled. The reason why it is good to tackle the main issue is that if the cause of grievance is not understood and the government handles the symptoms then it will only act as a catalyst (Huffman 2014). ii) The reason why the non-state actors have grown is also because the world has become interconnected where different regions or countries heavily depend on each other and through this trade will grow and people will interact and the moment they build relationships they will start sharing their ideologies. In the traditional manner countries independently solved their own actions and did not really depend on anything or anyone (Harris 2013). The example of a Non-state Actor is a group like ISIS where the terror group has infiltrated different countries and to understand their cause they are brought together by the belief. Religion is Key for them and this will not only affect one country but everyone who believes in the said religion. It is good to note that when the issue is more of a mental state then it cuts across borders. Another issue that has made it difficult to tame one non state actor is the technology. With the rise of electronic communication people between different continents can share their agenda and make it easy for them to progress their beliefs. They can always interact on day to day making it easier to plan their next issue of chaos and this

Governments should control what kind of content reaches their Essay

Governments should control what kind of content reaches their populations through the media because they are responsible for pro - Essay Example The Communist concept proposed by Lenin states that mass media should aim at nation building by publishing news relating to the entire society's policies and goals as determined by the government. The third concept called Development concept is applied mainly to underdeveloped countries that are lacking in media and other technological resources.  Whichever is the mode of control, the censoring mechanism by government acts as an effective control and monitoring for the media and is an indispensable component of a successful democracy. (Martin, 1983) Ensuring Authenticity of Information The media, sometimes, promotes and spreads lies, defamations and gossip. There are too many newspapers and news-channels that have made it their routine affair to gossip and spread rumours about persons who always tend to occupy the centre-stage of public’s attention - whether it's a sportsperson, a film star or a politician. The government should make it a point to ensure that every matter th at is printed and circulated is actually newsworthy, as accurate as possible and not malicious or biased. Some of us might be of the view that a censored state would mean no free speech. But is the right to free speech synonymous to the right to publish lies? The answer would be a NO. Hence it is clearly necessary that whatever is published is sensible and non-offensive.Freedom of speech may apparently seem to be an issue at hand, but the more critical issue here is integrity. Censorship not only ensures that that the media activities adhere to the principles of humanity but also conceals the sensitive issues until it is the right time to reveal them. Currently, there are lots of irresponsible media agencies and journalists offering and spreading around their own interpretation of the situation, even though it is wrong. This often causes harm to reputation and even lives. But censorship enables the information to be verified before it is put in front of the masses. The government is needed to censor the media to protect the people, the media and the international community. Restricting Negative Impact on Children Children in the modern world grow up experiencing the impact of media in all spheres of their life. If the media conveys to them false notions and fabricated ideas regarding life and society, they will begin to expect something that society really isn't. They will go out to the world behaving like what they see their favourite characters doing on television, in video games and in movies. Our children could also begin to idolize the celebrities, more show than substance, whom the media figuratively worship and publicise for their own business gains. The acts of such celebrities on the big screen promote malpractices among the teenagers such as abusing drugs, spoiling relationships, committing crimes and getting involved in unethical and immoral activities. Hence, some selective content should be filtered before it is passed down to be viewed by general public as not only children, but a lot of adults are also not able to steer their own opinions and end up getting negatively influenced by the media. Children are the building blocks of a nation. But children growing up under the influence of misleading media will lead to demotion of the society rather than promoting and contributing to the success of society. So it is