Accounting Changes Assignment Example | Topics and Well Written Essays - 750 words

Accounting Changes - Assignment Example Michael Ramos (2008) professional opined the primary reason for restatement is to present a more realistic picture of the company’s financial statement reports in compliance with the Sarbanes-Oxley Act of 2002 and accounting standards. The company’s plan to restate the financial statements generated a corresponding -35% decline in its sales figure. The company has been desperately using all its collection expertise to force one of its major clients, Sinovel Wind Group, to pay for its long overdue liabilities to American Superconductor. Sinovel is strategically located Chinese company. The financial statements were restated to reflect the adjustments on American Semiconductor’s results of business operations for the year 2010. The financial statement restatement precipitated to the reduction of the company’s revenues from U.S. $ 215.7 million to only U.S. $ 74.7 million for the year 2010. The restatement precipitated to the reduction of its 2011 1st quarter financial statement revenue from $360 million to only $307 million.... The restatement was overdue because the financial statements were originally prepared to present projected data that had to be adjusted. Specifically, American Superconductor had booked its sales before the revenues were received. Question 3. There are changes that American Superconductor is expected to introduce related to the company’s internal control and accounting principles as a result of the need to restate the company’s balance sheet, income statement, and statement of cash flows. Orice Williams (2007) reiterated the changes are needed to comply with the stock exchange policy of ensuring public confidence is not reduced. The change includes the implementation of the new accounting data as a basis for the preparation of the next accounting period’s financial statements. The next accounting period will no longer take into consideration data which had not been included in the restated financial statements. The auditing and accounting officers must adopt the restated financial statement accounts for all future financial statements accounts in compliance with the financial accounting principle of consistency and understanding. Consistently prepared financial statements enable the users of the financial statements to compare and contrast financial statement data between two accounting periods. Management must explain the reason for accounting change as well as the effects of the accounting change to dispel any doubts among the financial statement users. For example, the users can scrutinize the difference in the revenues for 2010 and 2011. Question 4. John Tracy emphasized (2009) the restatement of the company’s leadership will cast doubts on the need to restate the financial statements. The trustworthiness

Examining The Impact Of Mentoring Desistance Among Prisoners Criminology Essay

Examining The Impact Of Mentoring Desistance Among Prisoners Criminology Essay This chapter seeks to situate the importance of the impact of mentoring in promoting desistance among ex-prisoners, and why effective interventions such as mentoring which aim to reduce reoffending are crucial for the wellbeing of society and should therefore be explored in order to discover which elements of such interventions do or do not promote desistance. A critical review of current relevant literature in the field of mentoring and how it impacts on desistance will be reported on and hopefully a gap within that literature will be identified which this research will attempt to address. The Problem of Reoffending The Social Exclusion Unit (SEU) has provided some of the most overwhelming statistics regarding reoffending ex-prisoners and has declared that Prison sentences are not succeeding in turning the majority of offenders away from crime (2002: 5). Fifty eight per cent of prisoners released in 1997 were reconvicted of another offence within 2 years of being released from custody, and of those, thirty six per cent also went on to receive an additional prison sentence (SEU, 2002: 5). Even though the Ministry of Justice (2010: 2) declare that the proportion of ex-prisoners reoffending is actually falling (noting a decrease in re-offences from forty three per cent in the year 2000 cohort, to forty one per cent in the 2008 equivalent), and The Home Office recent Five Year strategy for protecting the Public and reducing reoffending (2006: 9) claims Crime is going down. The risk of being a victim of crime is at the lowest level in 24 years, reoffending rates still remain persistently high. In conjunction with punishment, the reform of offenders is crucial to reducing reoffending and delivering justice to the public. But when these figures quoted from the above sources are combined they make for shocking reading and depending on how they are interpreted can imply that current rehabilitative interventions which aim to reform offenders and reduce reoffending, are thus failing. This raises questions about how current rehabilitative interventions can be improved to achieve their aims, or if new interventions, such as mentoring for example, should be researched further, and used more widely (and possibly in place of current strategies) if they show positive effects. Rehabilitation Criminal Justice theories of rehabilitation broadly take the stance that crime is best prevented by working directly with offenders to address the personal, social and economic factors most closely associated with their offending behaviour, which Canton and Edie term as their criminogenic needs (2008: 93). Millie and Erol (2006: 2) identify some examples of criminogenic needs as, substance misuse, poor educational and vocational skills, poor cognitive and interpersonal skills, and antisocial attitudes. By focussing on these risk factors it is more likely that an offender will successfully rehabilitate (Millie and Erol, 2006: 2) and desist from committing further crime. At the beginning of the 20th century, penal policy was strongly influenced by a theory of rehabilitation. Unfortunately rehabilitative strategies failed to live up to the claim that they would reduce recidivism according to Martinson, resulting in his gloomy conclusion that nothing works (1974) and provoking a loss of confidence in the rehabilitative ideal during the 1970s and 80s in Britain (Hollin, 2005: 7). However, through a series of meta-analytic reviews which developed the What Works agenda, and provided a compelling case against Martinsons (1974) declaration, Britain witnessed a remarkable resurgence of the rehabilitative ideal in the 1990s (Hollin, 2005: 8). The general message of the meta-analyses that took place during the What Works movement was that when rehabilitative treatment was used with offenders it could have small but noteworthy effects in terms of reducing reoffending. McGuire and Priestly (1995) outline their interpretation of these key areas through a set of guiding principles, concluding that if followed they could lead to greater effectiveness in program content and delivery. These guiding principles are; Risk Classification- effective risk assessment is said to be required for the accurate matching of the clients with the level of delivery of certain rehabilitative programmes Focus on criminogenic needs Responsivity- matching styles of learning between worker and service user Community based interventions Treatment modality- a combination of skills-orientated, cognitive behavioural and other methods Programme integrity- that ensures programme aims are reflected in the methods used (McGuire and Priestly, 1995). However, it would be wrong to assume that the case for treatment was established as it is difficult to derive the exact magnitude of this overall treatment effect (Hollin, 1999: 3) from the meta-analyses, and perhaps more significantly because not all interventions that were researched had the same effect on recidivism, making the findings unreliable to a certain degree. Like all research methods, the meta-analysis process also has limitations, with Sharpe (1997) noting that; mixing dissimilar studies into the analysis and only using published research (of which some might have involved poorly designed and conducted original studies), results in meaningless findings (cited in Hollin, 1999: 7). This research will attempt to overcome some of the ambiguities that arose from the findings of the What Works era that although provided evidence of what does work with offenders in tackling reoffending generally, provided little in-depth and substantial evidence regarding what aspects of certain programmes (such as mentoring) promoted desistance among offenders and will seek evidence of this from service users themselves who have not traditionally been asked to comment on the service they receive (Ford et al, 1997). Resettlement Another process which aims to reduce the likelihood of prisoners reoffending upon release into the community is known as resettlement which although does hold out hope for the rehabilitation of offenders, focuses most of its attention on the pressing practical problems faced by many ex-prisoners, which if solved or at least significantly improved can go some way to reducing the likelihood of reoffending. The charity User Voice which draws on insights from offenders in order to develop strategies to reduce reoffending (User Voice, n.d) highlighted in its report The User Voice of the criminal justice system that gaining treatment, accommodation and work are key factors in the journey toward successful resettlement (2008: 13). Likewise a report from the Home Office (Lewis et al, 2003: 8-9) which evaluated the findings from 7 pathfinder programmes placed an emphasis on providing a co-ordinated approach to practical resettlement problems and recommended that the gaps it identified in provision of services needed to facilitate reintegration of offenders prompt a need for; Improved partnership working with Employment Services, Benefits Agencies, local authorities and relevant voluntary/private sector agencies; and access to a wider range of suitable housing, among others. Recent legislation and policy has attempted to combine ideas from theories of Rehabilitation and Resettlement and recommendations from reports such as those detailed in order to combat the problem of reoffending through various new strategies and most importantly through the creation of the National Offender Management Service. This has generally meant increased levels of alternative interventions being used in criminal justice in order to reduce reoffending, such as mentoring. Current Policy The Governments Reducing Reoffending National Action Plan (Home Office, 2004) translated the Social Exclusion Units recommendations most specifically (2002) into policy, with its core focus on the resettlement of prisoners after release. This National Action Plan required the production of Reducing Re-offending Strategies and linking Action Plans for the delivery of key services which were divided into seven separate pathways including; accommodation, education, training and employment (ETE), mental and physical health; drugs and alcohol; finance, benefit and debt; children and families of offenders; and attitudes thinking and behaviour (Maguire and Raynor, 2006: 4). The delivery of these services enacted by the Home Office (2004) now takes place in a dramatically different organisational framework after the creation of NOMS which brought Probation and Prison under one management system and most importantly for purposes of rehabilitation and resettlement introduced end to end offender management, meaning an offender would now be under the supervision of one manager throughout the whole of their sentence. This new concept of end to end offender management implies the close involvement of partner agencies in service planning and provision (Maguire and Raynor, 2006: 5), and is an important move for third sector organisations such as mentoring projects, who are now increasingly seen to play an influential role in the resettlement of ex-prisoners and reducing reoffending. This optimism for third sector organisations is supported by the Ministry of Justice in reports such as Working with the third sector to reduce reoffending: securing effective partne rships 2008-2011 (2007) and by NOMs in its consultation paper Volunteers Can: Towards a volunteering strategy to reduce re-offending (2007). This newly found optimism for third sector organisations to be able to improve the chances of successful rehabilitation and resettlement thus reducing the likelihood of reoffending, has naturally lead to an increase in the prevalence and use of such organisations including mentoring projects, as part of criminal justice interventions. The Rise of Mentoring Joliffe and Farrington (2007: 2) note that mentoring is used in the criminal justice context to increase the life successes of individuals who are at risk of reoffending by providing direct practical assistance (for e.g. filling out housing applications, assisting in searching for employment) and indirect support (for e.g. by acting as a positive role model). By providing individuals with both of these forms of support, mentoring aims to assist in reducing reoffending and increase positive life outcomes (Joliffe and Farrington, 2007: 10). For the purpose of their systematic review Tolan et al identify the following 4 central characteristics of mentoring; Interaction of two individuals over an extended period of time. Inequality of experience or power between the mentor and the mentee (recipient) with the mentee possessing a greater share. The mentee is in a position to imitate and benefit from the knowledge, skill, ability, or experience of the mentor. The absence of the role inequality that typifies other helping relationships and is marked by professional training, certification, or predetermined status differences such as parent-child or teacher-student relationships (Tolan et al, 2008: 6). Mentoring is a relatively new concept to the UK, especially in the field of criminal justice. It is identified by Newburn and Shiner that mentoring originated as a formal response to social exclusion and social welfare problems in the US (2006: 1), with one of the earliest mentoring programmes being identified as the Big Brothers Big Sisters of America (BBBSA) which was established in 1904. The Big Brothers/Big Sisters programme has since expanded rapidly in the US and is used as a template by other mentoring organisations with similar visions elsewhere in the World including the UK (Big Brothers Big Sisters, n.d) through ventures such as The Dalston Youth Project (DYP) and Big Brothers Big Sisters UK (Newburn and Shiner, 2006: 2). Although, despite its increasing popularity mentoring continues to be associated with a number of difficulties. Defining mentoring becomes difficult due to the vast set of practises it can cover including one or all of the following; coaching, facilitating, counselling, befriending, tutoring, teaching, role-modelling, buddying or life-styling (Phillip, 1999; Clutterbuck, 2002). It is these definitional problems combined with the contemporary nature of the intervention that creates further difficulty in assessing the value of mentoring, which is why there is little empirical research evaluating its impact, particularly concerning how or why it is or is not of benefit in promoting desistance (i.e. what aspects of mentoring impact on desistance) and not simply does it reduce recidivism. The Effectiveness of Mentoring Most evaluations of mentoring schemes have originated from the US and report generally favourable findings in relation to reducing reoffending. For example, Becker (1994) studied delinquent youths who were involved in the Partners Inc. Mentoring programme and reported a 65-75% reduction in recidivism. In Joliffe and Farringtons rapid evidence assessment (2007) 18 studies were analysed in order to assess how successful mentoring is in reducing reoffending, with 7 of these showing a statistically significant positive impact on reoffending, demonstrating a 4 to 11 per cent reduction of subsequent offending for those involved in these mentoring schemes. It was noted though that this result was driven primarily by those studies with lower methodological value. The best studies that were designed to provide the most accurate assessment of the impact of mentoring actually suggested that mentoring did not cause a statistically significant reduction in reoffending. It was also noted that due to the restricted time-period that their study had to be completed in, it was unrealistic to be able to include unpublished studies, difficult to obtain materials and foreign language studies. This can reduce confidence in the findings and also results in publication biases due to there being a greater tendency for statistically significant findings to be published over studies that show non-statistically significant findings. However, there are other advantages to mentoring, which may impact on reducing reoffending but which cannot be directly measured (For e.g. improving chances of gaining employment). Most research into mentoring appears to focus significantly on quantitative measures of success rather than qualitative approaches, which might provide a better measure of its benefits. For example when Newburn and Shiner (2006) conducted a study of the Mentoring Plus scheme they did not find it impacted successfully on reducing re-offending per se, but they did find the impact of mentoring was strongest in relation to engagement with education, training and employment (a key pathway to aid reducing reoffending). But similarly to some other studies, they took a cautious approach in their conclusion of their evaluation by stating that mentoring faces an uncertain future (2006: 17) but it has real potential (2006: 16). Clancy and colleagues (2006) have associated through the gate work with lower reconviction rates due to the mentor having already established a positive relationship with the mentee in custody and this being continued after release ( See also; Hudson et al, 2007). This is supported by Hudson et al (2007) who highlight mentoring schemes as a promising strategy to assist ex-prisoners in settling in at their initial accommodation and assisting their progress afterwards. The structure of mentoring can also affect the success of mentoring schemes. Joliffe and Farrington (2007) found that the mentoring programmes that were most successful in reducing reoffending were those where the mentee and mentor met at least once a week and spent longer periods of time together when they met. St James-Roberts et al (2005) also identified that programmes lasting over ten months, including 15 meetings on average, and had a steering group, were recognised as most successful. They found that the characteristics of the mentee also had effects on outcomes too, reporting that mentees who were younger, had a lack of offending history and were female were most successful. Joliffe and Farrington (2007) noted that when mentoring occurred as part of a multi-modal programme, with a larger number of interventions involved, these programmes tended to be more successful in reducing reoffending. Pathfinder studies (Lewis et al, 2007) also provide support for the growth of interventions based around a combination of cognitive-motivational work and facilitating offenders access to service agencies. Other benefits of mentoring on reducing reoffending have come from Clancy et al who completed a review of the Transitional Support Scheme (TSS) which provided mentoring for offenders in Wales. The study concluded that the scheme produced statistically significant changes in offenders attitudes to crime and that offenders found assistance completing forms and managing finances the most useful aspect of mentoring (2004, as cited in Ministry of Justice, 2008: 10-12). Furthermore another vital factor in the effectiveness of the scheme was that the mentors were understood by offenders to be detached from the criminal justice system, therefore mentees were more likely to participate in a relationship with them. The most recent systematic review of mentoring schemes has come from the Campbell Collaboration in the US (Tolan et al, 2008). The study evaluated the effects of the mentoring interventions included in their study on delinquency outcomes for youthand key associated outcomes (2008: 5). The Review concluded that when the 39 included studies were analysed for outcomes measuring delinquency or closely related outcomes it suggests mentoring for high-risk youth has a modest positive effect for delinquency, aggression, drug use, and achievement (2008: 8). They noted that effects were strongest when emotional support was a key process in mentoring interventions (2008: 8). However, Tolan et al are wary not to make any sweeping conclusions about what elements of mentoring make it an effective intervention by stating that the valuable features and most promising approaches cannot be stated with any certainty, putting this down to the remarkable lack of description of key features or basic progr am organization in the studies included in their review (2008: 8). They finally call for more careful design and testing of mentoring effects to provide the needed specificity to guide effective practice of this popular approach (2008: 5). On the whole mentoring seems to be a promising intervention and the elements which have been identified as making it effective, have been highlighted, but there is still a lack of research into mentoring effectiveness from the UK, especially concerning its impact on adult rather than young offenders or at risk individuals. This implies that most mentoring projects in the UK have begun due to a leap of faith. Most studies that have been published into the effectiveness of mentoring so far have also been overly concerned with quantitative analyses of mentoring with the majority only being interested in reconviction rates, resulting in them only been able to provide some general and tentative statements about what specific elements of mentoring might impact on its ability to reduce reoffending. This ignores the possibility that qualitative approaches may provide a better measure of the benefits of mentoring, as they are able to assess the numerous indirect impacts mentoring may have on desistance in the long run. There is also a lack of studies focussing on the thoughts of the service user and as it is ultimately only the offenders themselves who can stop reoffending it is vital that their views on how this should be done are taken into account, this is reinforced by Matzas method of appreciation in which aim is to comprehend and illuminate the subjects view and to interpret the world as it appears to him (1969: 25). The Process of Desistance Farrall and Calverley describe desistance as the process of ending a period of involvement in offending behaviour (2006: 1). This definition recognises that the study of desistance is not primarily concerned with whether an individual has committed further crime or not but rather the journey towards becoming a non-offender. Maruna (1998) supports this by claiming desistance is not an event but a process (as cited in Farrall, 2002: 65) and Laub et al define desistance as a gradual movement away from criminal offending (1998: 3). It has been widely agreed that one of the most important influences on future offending patterns is a change in offenders thinking as well as their circumstances. For example Zamble and Quinsey who concluded from their study of released male prisoners in Ontario that habitual offending is best predicted by looking at an individuals acquired ways of reacting to common situations (1997: 147) and that pessimistic or negative reactions to common problems for many prisoners can lead them to give up on attempts to lead a crime free life. Similarly Marunas (2000) interview-based study lead to him conclude that what he terms different kinds of narrative (or the personal understandings or accounts of behaviours and situations) can either support desistance or continued offending. Maruna found that a key factor in narratives that promote desistance was the belief that the offender had begun to take control of their life, where as in comparison those still offending seemed to have little vision of what the future might hold, [but] desisting interviewees had a plan and were optimistic they could make it work (2000: 147). DiClemente and Prochaska (1982) identify a broad cycle of change with specific stages; Pre-contemplation Contemplation Action Maintenance, which people might pass through when attempting to change any previously habitual behaviours. A persons readiness can be affected by a range of factors which might include among others; major life events, age, physical and social circumstances and social bonds (Maguire and Raynor, 2006: 24). Burnett instead refers to a zig-zag path of desistance which involves reversals of decision, indecision, compromise and lapses, and suggests that if interventions are to facilitate the desistance process this ubiquitous state of ambivalence should be fully acknowledged and addressed (2004: 169). Another element which many writers agree is a central component in the process of desistance is the generation and maintenance of motivation (See Maruna, 2000; Maruna and Immarigeon, 2004). But however strong a persons narrative or motivation to change is, this can be seriously frustrated by a range of social problems, such as persistent accommodation problems or barriers to employment (Burnett and Maruna, 2004: 8). As people undergo a process of change and begin to desist they will also need new skills and capacities appropriate to their new lifestyle, and access to opportunities to use them (Maguire and Raynor, 2006: 8). They will need to acquire new social and human capital, with human capital referring to the skills and knowledge that an individual possesses and social capital being conceptualised as socially structured relationships between individuals, in families and in aggregations of individuals in neighbourhoods, churches, schools and so on (Hagan and McCarthy, 2007 as cited in Farrall, 2004: 60). It is suggested that if ex-offenders do not have access to these new appropriate social capital and human capital then the process of desistance could be slowed down (Farrall, 2004) which the use of a volunteer mentor would hopefully overcome. Maguire and Raynor (2006) suggest that many of the observations described above from desistance theorists have implications for interventions aiming to reduce recidivism and the following points should be taken into account by those involved in the resettlement of offenders, such as mentors or probation officers, in order to foster change and reduce reoffending; There is a need to respond to offenders individual needs rather than applying a one size fits all series of interventions. It is important that the offender takes the lead in the process of change or that it is understood as a shared effort between the offender and one attempting to foster change in them. Emphatic support required in order to maintain the motivation of the offender. It is imperative that assistance is given in taking advantage of opportunities to improve the lifestyle of the offender and in attaining relevant skills for them. Motivation of the offender can be maintained by overcoming social and practical problems. It should be expected that relapses will occur, whereby the offender falls back into previous patterns of behaviour, but this should not act as an indication that desistance has failed (Maguire and Raynor, 2006: 8). Like many of the studies of mentoring that have already been discussed Maguire and Raynor (1997) also highlight the importance of throughcare, suggesting this may increase the chances of interventions being effective, and the offenders involved desisting. They define throughcare as encompassing the following characteristics; Early preparation for release and planning. Creation of a close relationship with the offender before they are released from prison. A focus on continuity between work started with individuals whilst they are in custody with work taking place upon release. The provision of any required services (for example a drug treatment worker) as soon as is possible after their release (Maguire and Raynor, 1997). As has been proven through the evaluation of previous studies into the impact of mentoring on reoffending, as a rehabilitative intervention and one which aims to aid the resettlement process, it has huge potential to be able to curb offending behaviour. However little research has yet to be done into what impact mentoring can have as part of the whole process of desistance and what it is about mentoring that specifically encourages or discourages the mentees to desist in the long run. Maguire and Raynor (1997; 2006) have gone at least some way to link how interventions should be structured in order to promote desistance, and this dissertation will be exploring this process in relation to the specific intervention of mentoring.

Humans & Nature In The Industrial Revolution :: Essays Papers

Humans & Nature In The Industrial Revolution The Industrial Revolution was a technological transformation because during this time inventions began spreading like wild fire. The first invention came in the cotton industry. Cotton was a key part of Englands economy and the demand for it was very high, but the production was very low. A solution to this problem was found when Eli Whitney invented the cotton gin. This new invention showed the efficiency of machinery as one person could now produce six-hundred pounds of cotton per day. " The cotton industry presented the most dramatic example of rapid transition from a traditional, loosely organized, dependent on hand tool technology, to a centrally managed and centrally located factory system using large scale machinery, powered by inanimate sources of energy." ( Deane, pg. 17) Another key invention was the steam engine. The dissenters played a huge role in making this invention possible. They found burning coal was much more useful than trees. Steam engines provide d better transportation, but more important it brought the factories out off the hillside. The factories and water mills that once needed the hills of the mountains now could go into the cities and prosper greatly. It was also during the revolution that many countries changed economically. With the inventions of the steam engine and cotton gin came the soaring of many economies across the country. For this rising economy the increase in production of cotton is an immediate effect. People were able to produce more product with less workers and in less time. Another key element for the rise in economies was the idea of large scale banking operations. This is best seen with the creation of the National City Bank in New York City. Another key economic addition was the idea of capitalism. " Capitalist, people who have their own materials, money, and space, bought many machines and stored them in a factory, where hired people worked the whole day manufacturing goods. Humans & Nature In The Industrial Revolution :: Essays Papers Humans & Nature In The Industrial Revolution The Industrial Revolution was a technological transformation because during this time inventions began spreading like wild fire. The first invention came in the cotton industry. Cotton was a key part of Englands economy and the demand for it was very high, but the production was very low. A solution to this problem was found when Eli Whitney invented the cotton gin. This new invention showed the efficiency of machinery as one person could now produce six-hundred pounds of cotton per day. " The cotton industry presented the most dramatic example of rapid transition from a traditional, loosely organized, dependent on hand tool technology, to a centrally managed and centrally located factory system using large scale machinery, powered by inanimate sources of energy." ( Deane, pg. 17) Another key invention was the steam engine. The dissenters played a huge role in making this invention possible. They found burning coal was much more useful than trees. Steam engines provide d better transportation, but more important it brought the factories out off the hillside. The factories and water mills that once needed the hills of the mountains now could go into the cities and prosper greatly. It was also during the revolution that many countries changed economically. With the inventions of the steam engine and cotton gin came the soaring of many economies across the country. For this rising economy the increase in production of cotton is an immediate effect. People were able to produce more product with less workers and in less time. Another key element for the rise in economies was the idea of large scale banking operations. This is best seen with the creation of the National City Bank in New York City. Another key economic addition was the idea of capitalism. " Capitalist, people who have their own materials, money, and space, bought many machines and stored them in a factory, where hired people worked the whole day manufacturing goods.

Benefits of IFRS Essay

IFRS will enable US bank to compete globally; more than one hundred countries in the world are already using IFRS. This is because more than sixty percent of investors in US operate foreign stocks with foreign banks and other companies which use IFRS. Therefore, if US bank fail to switch to IFRS, transparency and comparability will reduce for US issuers and investors (Silver, 2009). Furthermore, US exchanges such as the NYSE have been gradually losing their position as the place where worldwide companies list their shares. This being the case, the US bank has been affected since foreign investors now prefer investing their wealth in other banks where the accounting standards are not as strict is in the US. To avoid losing investment opportunities and lagging behind the current developments in the field of accounting, US bank does have to switch to IFRS. Comparing the annual report of Rabobank with that of Wells Fargo bank shows how IFRS reduces financial reporting into smaller and less complicated documents. The 2009 annual report of Rabobank were complied in a 61 (Rabobank, 2010) pages document while that of Wells Fargo were documented in 196 pages (Wells Fargo, 2010). This implies that IFRS summarizes financial reporting more than thrice of the GAAP accounting standards. It is also evident from the annual reports of the two banks that IFRS provides more comprehensive historical information regarding the performance of the bank over the past five years(the case of Rabobank) while GAAP only gives the present and previous year’s figures. This makes IFRS more effective since the stakeholders, management and investors can be able to track the financial position of the bank at a glance so that which is very important for future palming (IASCF, 2009). Adopting IFRS will make reporting for most banks in US easier since it will reduce the complexities of comparing financial statements from different subsidiaries across the globe. It will also facilitate internal consistency and streamline all operations, auditing, reporting standards, training and company standards (Articles Base, 2009). For instance, Rabobank applies IFRS on its financial reporting. This has greatly improved the efficiency of the bank since it operates in more than forty countries around the world. Following the bank’s annual reports since 2004, the total net profit calculated using IFRS was higher by 15 million Euros as compared to the same when calculated with GAAP (Rabobank Nederland, 2005). This difference was majorly due to the benefits of reclassifications of interest income under IFRS. This is because under the IFRS accounting standards, several interests are no longer consolidated and this results to lesser third-party interests (Rabobank Nederland, 2005) Disincentives of adopting IFRS IFRS accounting standards are less detailed as compared to GAAP; GAAP is more complex and based on rules while IFRS is based on principles. Adoption of IFRS will reduce the quality of financial reporting because most of the rules applied for GAAP have been let-out in IFRS—while IFRS principles fit in a single two-inch thick book, GAAP standards fit in a nine-inch thick book—this indicates that the details and reporting requirements of IFRS are fewer and compressed (IASCF, 2009). Adoption of IFRS implies that banks will incur additional costs: training staff on IFRS standards and also initial conversion costs which will be paid to advisors and auditors (Articles Base, 2009). Considering the format of the annual reports of the two banks, it is evident that IFRS eliminates many items from the annual report and presents only the consolidated financial position of the bank. Information eliminated from Rabobank’s 2009 financial reports include the vision, mission and goals of the organization, financial reviews, the report from independent registered public accounting firm and reports on stock performances; however this information is provided in Wells Fargo 2009 annual report.

Online English Grammar Lessons

The mentioned skills must be reactive by every applicant in order for them to enhance their skills not only in Job seeking but also in their work field. Minor Statements These are specific problems of company's current system: Hassle in typing the applicant's data on the database due to lack of people (Maximum of 2 senior recruitment specialists per recruitment office) Lack of information about the nature of the Job Hassle in answering the application form manually before they will have their initial interview at the same day. 1. 4 ObjectivesThis study intends to develop an Online English Grammar Lessons for aspiring call center applicants. 1. 4. 1 . General Objective The main objective of the study is to design an interactive e-learning system, in order to provide accessible teaching method that can be easily integrate by the end user into the training program. The ultimate goal is to design comprehensive teaching tools specifically designed to the development of the end user's comm unication skills particularly in grammar through the contents of Online English Grammar Lessons.Specific Objective The proposed system specifically aims to: 1 . Helps to use the English language effectively in grammar. 2. To enable assimilate the correct patterns of the language. 3. Knowledge of the underlying ‘rules' of grammar 4. To develop insight into the structure of English language. 5. To enable the assimilate the correct patterns of the language. 6. To develop the mental abilities of reasoning and correct observation. 1. 4. 3. Scope and Delimitation SCOPE This study mainly focused on the development of one's communication skills using inline teaching approach of English grammar lessons.The study will include online registration for those who are aspiring applicants of the said company. This study looked into a better impact of using technology today, it can help our beneficiaries to know the differences of using manual system to a computerized generation today. Communi cation skills development consists of wide range of topics. The researcher limited this research to the development of pronunciation and diction of the applicants.

Essay 5 Parallel Theme

Essay 5 Parallel Theme Essay 5 Parallel Theme Adolph Wilson Mr. Bryon Ford English 2341 Literature 7/24/14 Parallel Themes Both director Ed Wood and Cameron Kincaid in two films do not know how to start off. In the film Ed Wood, the director Tim Burton. Is a director is trying to start to film a movie but the writer Criswell telling Ed why should I pick you. I want an experienced director do not an inexperienced director Ed told him that I could do better than the other one you choose. The writer should give him advisor to start small like do a cosmutes, cartoon movies and build your self from there. Mr .Weiss just laugh at Ed when he told him that he is better than the other director for this film or maybe the directors is don’t instructor in the film because it is a sex movie he is the only director would shot that kind of my film because he needs the job. The two production in both of those film don’t know how to start they think do it all but it is not easy to do because, you need a crew you need a person to do the script and storyboard, second cable man to hold the camera to shoot the actors why filming. Third, lighter person so you can make your shot brighter but do not on film. Fourth, costume designer to do the costume for the movie and television, Fifth found a actor and character to play the role of the people you have in your script.somebody to do sound so it can be loud enjoy on camera and on the screen. The different thing about both film (separate paragraph) In the Man in the Chair, is about teenager Cameron who is getting border by three boys that have been movies. Brett told Cameron that you need money to film a movie which he don’t have, but Cameron told Brett it’s a Los Angeles Film School Holiday Short Film Contest, and a junior don’t won one or two. Cameron has an idea when he left Beverly Cinema Theater to talk to Flash to have him. Help him with his film project to get in Los Angeles Film School Holiday Short film, since he knows about movies and performer in it he can give Cameron have a great idea to make the film movie and guide him though what he need to know, and do the right way. Its don’t going to be easy it going to take long night to film a ten minutes. Cameron ask Flash do you want to make a movie he ask Cameron who is the director he told him that am the director. Flash looks up at him, as it is a joke, he told him to get lost kid. Cameron rides up with his bike where Flash is sitting along reading a book watching the freeway traffic. He sees someone out of the corner of his eyes coming toward him it was Cameron. Cameron came up to him and offer flash fresh cigar he ask Cameron is it Cuban to see if that the kind of brand he smoke he told flash I don’t know is another thing Cameron needs to know what kind he smoke. You just cannot offer any kind of cigar flash ask is it Cuban or Cohroa. The teenage told flash give me at shoot. Flash sitting in his chair, watching a group of his peers playing lawn croquet. He sees Cameron peeking outside the gate when flash told the boy to come over to his chair. The boy never going to give up, that is what likes about this scene when you want something that person knows you want it bad. So flash noticed it that this boy would never give up, flash told Cameron you’ll keep bringing me cigars and a bottle of Wild Turkey thought every week, then I would help you with your movie Cameron agree with flash. Cameron told flash of his film idea he have skateboard film then one is a guy who, makes a motorcycle from vacuum cleaner parts who meets a girl. In the Ed Wood movie two secretaries woman is laughing in June Clever hairdos. Christine Jorgensen is making a biopic; Ed Wood is talking to Mr.Wiess I heard you have a new project and wonder you have sign a director. Ed is asking to meeting with Mr.Wiess to discuss why he is quality to director this than anyone else in town. Dolores ask Ed why you are experience to director for the Christine Jorgensen Story, â€Å"I charged my Sex told.† George ask him

How to Cite a Book in IEEE Referencing

How to Cite a Book in IEEE Referencing How to Cite a Book in IEEE Referencing IEEE referencing is used in subjects like computing and engineering (or if you are writing for one of the many IEEE journals). Books, meanwhile, are paper things full of writing. And if you are using both of these in an academic paper, you’ll need to know how to cite a book in IEEE referencing. In-Text Citations In IEEE referencing, citations are indicated with numbers in the text: The Skynet project was abandoned after early problems [1]. Sources should be numbered in the order they are first cited. The citation above, for example, would point to the first entry in the reference list at the end of the document. Common variations on this system include: As shown above, citations are usually given at the end of a clause before punctuation. However, if you name the author in your writing, give the citation immediately afterwards rather than at the end of the clause. If you quote a book, include a page number in the citation. If we were to name the author and quote the source, then, we would write: Connor [2, p. 129] reported â€Å"unexpected anti-human sentiment.† Here, we are citing page 129 of the second source in the reference list. Reference List When citing a book in IEEE referencing, you need to give full publication information in the reference list. The basic format to use for this is as follows: [#] INITIAL(S) Surname, Title. Place of publication: Publisher, year. Note that the title is italicized when citing a book. You should also include a hanging indent for each line after the first. In practice, then, the reference list entry for a book would look like this: [1] J. Connor, Experiments in Artificial Intelligence: The Story of Skynet. Los Angeles, CA: Cyberdyne Publications, 1997. We hope this explains how to cite a book in IEEE referencing. And don’t forget to let us know if you’d like the references in your writing checked.

Cultural Identity Essay Make Your Motherland Known

Cultural Identity Essay Make Your Motherland Known Cultural Identity Essay: Share Your Emotions about Your Motherland â€Å"Despite the fact I was living in the United States for over five years already, I feel I belong to Chinese culture and its traditions.† This line is the part of a cultural identity essay that can sometimes look like a sentence from a philosophical essay. In case you’ve never dealt with this kind of essay paper, here you will find enough useful tips and guides to help you perform an excellent cultural identity essay. This article is aimed at revealing the main secrets of completing a cultural identity essay, its organization moments, and proper formatting. If you want to get extra useful tips, you can contact an expert writing service online. Cultural Identity Essay: Main Purposes and Definition It is important to find out what the exact meaning of the cultural identity essay is before starting to perform a paper. This type of essay is an exceptional writing piece aimed at expressing personal feelings and experience of belonging to a particular nationality. It is preferable to write down how this nationality has influenced your life choices, the process of becoming an adult, and the way you take your decisions. This paper shows how the person develops with a certain nationality background and reveals its personality traits, customs, and traditions. Cultural identity essay mostly focuses on the following elements: Religion; Location; Native Language; Nationality; Gender; The structure of the essay is similar to the most popular essay types. Thus it is easy to figure out how to organize the main elements of the paper. The main difference between this type of essay and other ones is the need to use the first person when performing a paper. Since in the essay you reveal your personal experiences, feelings, and knowledge, there is no need to provide any sources. There is no need for research work either. You simply have to be good at performing the papers according to the assigned formatting style. For example, MLA style, which is mostly used in this kind of essays, can be easily followed once checking its guidelines and standards. It is great to use famous writers’ quotes in your final paper. In such a case, you need to provide a source of the quote in the reference list. Cultural Identity Essay: Top Ideas to Reveal Choose a concise topic for your essay, and better avoid too broad issues. Use the following five top things to discuss when selecting a topic for an essay: The issue of your own imagination; The real-life experience; Personal memories and memorable events; An authoritative person; Memorable places and traditions. It is great when you have a lot of personal experience, for example working in voluntary groups or helping other people. This can be a great topic to reveal. In case you have no such experience, you can always write about national traditions and customs, and the way you follow them nowadays. You can write an essay about your favorite place in your Motherland or about the people who inspire you the most. You can write about both good and bad experience in your life since even the worst situations can eventually become valuable life lessons. Besides, you can help people to deal with their problems once revealing your own bad situations and their solutions. The cultural identity essay can also be written about people who have influenced your way of thinking and the way you make your life decisions. Show how greatly national traditions and customs inspired you. Reveal other exceptional things, which made you the person you are now. Cultural Identity Essay: How to Start It Properly The best start is the selection of the proper topic for an essay paper. With a good topic, first, write an outline to make the entire writing process more organized. You must present your ideas and personal experience in a simple and clear language. You will be telling a story to people of other nationalities, thus make your story really useful and informative. You can conduct research if you want to describe some people or events in more details. Expert Advice: â€Å"First you must decide on the exact topic of your essay paper. Only after dealing with the topic selection, start to organize your ideas. This is the right order for performing a great final paper. Brainstorming will be very useful in the first stages of the writing process. You need to list every interesting idea. Make sure to perform a paper for a certain target audience. Provide a powerful introduction and a strong thesis statement.† You can use a broad thesis statement for a cultural identity essay. For example: â€Å"The cultural identity influences the way we take the life decisions, and the way we see ourselves in the world.† The body paragraphs need to provide a detailed meaning of the main thesis statements. Cultural Identity Essay Body Paragraphs It is preferable to provide a standard essay of five paragraphs. Therefore, write a powerful introduction, three detailed main body paragraphs, and a practical conclusion. Make the body paragraphs of the same length. The outline will help you to organize the entire writing process. Use the list of your interesting ideas and experiences. The following guides will help you to deal with writing process successfully: Use unified arguments to start every new paragraph. Use real-life experience once providing evidence. Use transitions to connect the interesting ideas in one piece. Try to organize the writing process properly and you will get a perfect essay paper eventually. Essay Example Extract of a Cultural Identity Essay â€Å"My mother is Indian, and she belongs to a very educated Indian family. My mother’s religion is Hinduism. My dad is Spanish who has been living in the US for the biggest part of his life. My mother and my dad met in India. Their decision to move to the United States was mostly based on the importance of my dad’s work in the US. In spite of the fact that my dad is an atheist, my parents rarely have conflicts on their religions. It is great they let me become a part of any religion, or remain an atheist as my dad is. I adore their cultural differences since they both give me exceptional experience and knowledge I can use in my own life.† Using this essay example, you can realize better how to perform your cultural identity essay. Yes, it will not be easy to write an inspiring essay. If you want to get a brilliant cultural identity essay, you can order a paper at an expert writing service. This way you will get your essay written by the best writers who know and appreciate the exceptional academic writing.

Policy Proposal to Institute Ethics in Business Essay

Policy Proposal to Institute Ethics in Business - Essay Example I am sure that you have been briefed by your staff about the capital surplus that was just parked last year that amounted to a couple of trilion dollars that instead of reinvesting to expand the operation of business and create jobs (that would have helped us recover from the recession) businessmen and investors alike just waited and see. That is more devastating than what Enron and company did to the US economy for it is already a crisis of confidence of which we will not know when it will be over. I cannot stress enough how important it is for businesses to act ethically and responsibly. It is not just about being proper as a corporate entity but to avoid the economic consequences if business will misbehave. I am well aware that government cannot alter how people thinks and behaves but it has the power and resources to restructure the corporate and legal environs that would rehabilitate corporate behaviour and align its actions to a desirable corporate citizenship that is wanted by all through its various legal and policy instrumentalities that would make it act ethical. To achieve this, there are two policy proposals that I would like to suggest. This two pronged proposal is based on two principles. First, instilling business ethics at a preparatory level to make it as part of discipline that business professionals has to learn and imbue. Second is to make corporate malfeasance less advantageous by imposing heavy penalties to the level of economic sabotage to those corporations and individuals who will transgress the ethical law therefore serving it as a deterrence towards corporate malfeasance. At present, the punishment and aggravation against white collar crimes particularly corporate malfeasance is lesser than the benefits that the benefits that corporations and benefits will reap from it. For example, an executive and a business entity who is found guilty of corporate malfeasance amassed hundreds of millions if not billions of dollars only to be sentenc ed to few years of prison and/or few million dollars fine which in effect incentivize them to commit crimes. The recent laws enacted to prevent corporate malfeasance while needed were reactive to the present realities of business. For example, the Sabarnes Oxley Act is just a reaction to whistleblowing at Worldcom and intends to protect other whistleblowers in the future. While the law is good, it is limited and does not cover the entire gamut of corporate malfeasance nor encourages business to act ethically. My suggested proposals are as follows; first, require universities through the mandate of the law to include in their syllabi business ethics. Each student must be required to have an Ethics subject at least once per school year. The rational for this is not just to react for every corporate transgression that catches our attention but preventing it right from the source, when professionals are still learning the ropes of business. Second, disincentivize corporate crimes. Eleva te corporate malfesance to the level of economic sabotage applying the principles of general deterrence of which I will explain at length later. But for now, let me elaborate my first suggested proposal. Incorporate Business Ethics In School Curricula Intensively I believe that given the recent scandals that rocked the business and financial world, it now becomes an imperative that each individual entering into the corporate and financial industry must have a

Management in Information technology Assignment Example | Topics and Well Written Essays - 500 words

Management in Information technology - Assignment Example Everyone from eager-to-fit-in tweens to educated business people to intrigued grandparents has joined the phenomenon, and unsurprisingly many teenagers have also caught Facebook fever.† (Facebook Addiction) The people in Saudi Arabia are very hard-working but they have been distracted by Facebook, their valuable time is being squandered browsing through Facebook. This is hampering their growth and this is also hampering the overall growth of the country. The younger generation is completely hooked on to Facebook and they use slang language which is again bad for them. Using slang language is affecting their language skills and making them incompetent. Facebook has had its share of problems; thieves use Facebook to know when certain people are going on vacation so that they can rob their house. Credit card numbers have been stolen using Facebook; a woman in Australia was murdered when she went and met her friend who she had met through Facebook. All these instances show that people in Saudi Arabia are losing their privacy and are openly flirting with danger. â€Å"Facebook and its co-founder Mark Zuckerberg are being sued for more than $1billion over a page that was on the social networking site that called for violence against Jews.† (Facebook Sued) This is just one of many evidences which clearly show that this social networking website can cause religious havoc and this is why the people in Saudi Arabia should never get carried away with what they see on this website. It has already caused political havoc in the middle-east which has led to several economical problems; it has also led to vandalism. The same may happen all over again and it is high time to stop this from happening. Saudi Arabia is a very conservative country; the majority of people residing in the country are Muslims. Islam is openly discussed on the website and people with very little or absolutely no knowledge about Islam have been spreading propaganda which could again

Occupational Segregation Essay Example | Topics and Well Written Essays - 2500 words

Occupational Segregation - Essay Example As the paper outlines occupational segregation exists, then, when women and men are distributed across occupations so as to be out of proportion with their overall participation in the labour force. In the United Kingdom, most occupations are comprised of predominantly male or predominantly female workers and many are identified as men’s or women’s work. This essay covers different theories explaining facts and figures of occupational segregation as described by researchers, its measurement and existence, gender, occupations, its consequences and explanations have been covered. This study declares that levels of aggregation affect the index of segregation in two ways. First, occupational segregation increases with the decrease in the level of aggregation of the data. For instance, women hold 74.5 of all teaching positions in 1995 but 89.5 of all elementary school positions. Gender segregation increases still more when one considers job-level segregation within firms. Second, the variability of occupational categories between years or between organizations can cause misleading comparisons. Some English scholars cite more fundamental problems with the index of dissimilarity. Watts claims that it is faulty because it fails to replace those workers who move to other occupations, resulting in a distribution that does not resemble the previous occupational structure. To overcome this problem, Watts proposes the use of the Karmel-MacLachlan index, which factors in the replacement workers. Blackburn, Jarman, and Siltanen conclude that the index of dissimilarity is seriously flawed by the fluctuation in sex and occupational composition.

How does social media affect human relationships Essay

How does social media affect human relationships - Essay Example of the effect has been directed towards interpersonal or human relationship, as most people are tending to use social media more than they engage in face-to-face conversations. This has resulted in both mental and psychological illness in society these days. While other scholars have maintained that there are traces of positive effects on human relationships, this is highly debatable through research. Therefore, although social media has improved communication, human relationships have been affected negatively. Scholars maintain that social media has created less actual society and redefined friendship. Stephen Marche, a novelist composed an article, â€Å"Is Facebook Making us Lonely† in which he maintained that Facebook has made a lonelier society in spite of the improved connectivity and the potential to communicate with people from different walks of life. Most people have become very lonely when staring at the computer screens and their smart phones waiting for a reply. The connections that social media allows have been embraced in place of conversation. This is because conversations should involve the physical touch of facial expressions and gestures, which are not present online. This is what one of my interviewees, Eric Markwardt, would miss because he favored social media for the mere fact that it became easier for him to make friends. Research also indicates that the modern society is living in a world filled with fast contradictions the more connected people become, the l onelier they get (Marche). Eric Markwardt’s case also fit in this scenario because the more that he makes use of social media, the lonelier that he becomes and might realize it when it is too late when he begins experiencing serious problems when interacting physically or becomes dormant in physical interactions. It is not advisable to over-rely on social media for interactions since one’s self-esteem may drop significantly without them noticing. This implies that their human

Luminultra company Assignment Example | Topics and Well Written Essays - 750 words

Luminultra company - Assignment Example stomer traction for LuminUltra technologies may involve internet-marketing techniques such as search engine optimization that is aimed at the targeted segments of the market. This should involve strong highlights of the comparative advantage of these technologies and their levels of effectiveness in providing business solutions across the different categories of the market where they are applicable. Some of the strong selling points that could help in gaining customer traction include the factors of speed, accuracy, and completeness in the process of determining microbiological activity (LuminUltra Technologies, 2004). These attributes should be highlighted in form of providing solutions to challenges associated with alternative forms of technology that operate within the same line of business. For instance, the company should impress on the customers the value of speed and effectiveness in minimizing the levels of risk while also reducing the costs that could have been incurred through alternative systems. Traction could also be gained by showcasing the different areas within which LuminUltra technologies apply. Generally, this could involve such areas as water treatment, biological wastewater treatment, chemical products, and industrial water products. Usually, many customers prefer relying on a single company for business solutions for the sake of convenience and consistency (Sandberg, 2008). In order to overcome the objections of the customers, it might be necessary to provide demonstrations and sufficient pieces of information that illustrate the efficiency in the mechanics involved. Further, the company could establish strategic partnerships with renowned service providers that operate in related, though not entirely similar line of business. Such strategies have proved efficient in winning the confidence of the markets for up-start businesses. Customer objections are usually based on the fear of the unknown. New technologies are often deemed disruptive to

Literary criticism of article on The Ehics of Genetic Engineering Essay

Literary criticism of article on The Ehics of Genetic Engineering - Essay Example In fact, people have more to fear from the restriction of this technology in the sense that giving up on its benefits, in favor of outdated moral arguments, could lead to more harm than good. Although Koepsell prescribes regulation in order to control potential abuses of this technology, he does not provide a political or scientific framework for managing the risks associated with genetic engineering and gives a rather cursory look at the moral arguments against new technologies. With these weaknesses in mind, one should nonetheless take Koepsell’s warnings seriously, as they are not only applicable to genetic engineering but a wide variety of novel fields in the application of scientific research. The author begins by giving the basic science behind genetic engineering, which includes basic information about DNA, genes, and genetic disorders. He also approaches the issue of ethical challenges, including the secular and non-secular objections to genetic engineering. Secular ar guments tend to focus on dignity at the species level. However, this objection fails in that there is no room for non-arbitrary distinctions between human DNA and the DNA of other species. Consistency in this case requires hands-off for both human DNA and that of crops. The non-secular arguments tend to focus on genetic engineering as something opposed to â€Å"nature†. ... This cost/benefit analysis is presumed to have moral significance because it focuses specifically on things that human beings value most. If genetic engineering is beneficial to all of these different areas of human life, then it necessarily must be good. Koepsell devotes some attention to drawbacks of the technological advances; however, the only drawback that is addressed is the inherent unpredictability of genetic crossbreeding between engineering and non-engineered genomes. This is exemplified both in human populations, where gene therapies can have potentially harmful effects on populations, and in agriculture, where the spread of genes is more uncontrollable and less conscious. However, Koepsell’s section on drawbacks is not as positive as one might hope: it is interspersed with language like â€Å"will improve,† â€Å"scientific breakthrough,† and â€Å"testing should be employed† (Koepsell 13-15). One can tell immediately that this section on drawb acks is not a value-neutral account of the actual dangers of the technology, but is rather fodder for the author’s arguments for more research. Appropriately, this section leads into considerations of â€Å"justice† and â€Å"equity,† which are two primary ethical concerns of scientific research. The author considers straw-man situations such as those found in science fiction to dispute the theory of a genetically-derived underclass, and begins to acknowledge the difficulty of trusting policymakers to provide â€Å"rational oversight and regulation of germline modifications in humans† (18). The purpose of regulation, the author contends, is to provide a just and equitable distribution of benefits to a society. Accordingly, instead of having only the rich able

Luminultra company Assignment Example | Topics and Well Written Essays - 750 words

Luminultra company - Assignment Example stomer traction for LuminUltra technologies may involve internet-marketing techniques such as search engine optimization that is aimed at the targeted segments of the market. This should involve strong highlights of the comparative advantage of these technologies and their levels of effectiveness in providing business solutions across the different categories of the market where they are applicable. Some of the strong selling points that could help in gaining customer traction include the factors of speed, accuracy, and completeness in the process of determining microbiological activity (LuminUltra Technologies, 2004). These attributes should be highlighted in form of providing solutions to challenges associated with alternative forms of technology that operate within the same line of business. For instance, the company should impress on the customers the value of speed and effectiveness in minimizing the levels of risk while also reducing the costs that could have been incurred through alternative systems. Traction could also be gained by showcasing the different areas within which LuminUltra technologies apply. Generally, this could involve such areas as water treatment, biological wastewater treatment, chemical products, and industrial water products. Usually, many customers prefer relying on a single company for business solutions for the sake of convenience and consistency (Sandberg, 2008). In order to overcome the objections of the customers, it might be necessary to provide demonstrations and sufficient pieces of information that illustrate the efficiency in the mechanics involved. Further, the company could establish strategic partnerships with renowned service providers that operate in related, though not entirely similar line of business. Such strategies have proved efficient in winning the confidence of the markets for up-start businesses. Customer objections are usually based on the fear of the unknown. New technologies are often deemed disruptive to

School of Health Ethics Form Essay Example | Topics and Well Written Essays - 2500 words

School of Health Ethics Form - Essay Example The research paper, therefore, is about a survey of a representative of a physician in the United States who can be deemed to care for patients nearing their deaths so as to assess the frequency in which request for assisted euthanasia or suicide and compliance with such requests (Atwood-Gailey, 2003: 2). Euthanasia is said is said to have historical rooting from the Greek language meaning â€Å"good health†. However, over time, the meaning has evolved to mean that one person knowingly leads to the death of the other who is considered terminally or seriously ill and can not be saved from the situation. The main emphasis attached this mercy killing is always to bring to an end the suffering of the later like for example patients diagnosed with bone cancer among other ailments. Within the country, the procedure for taking an away life in order to end is not allowed in all the fifty states, however countries like Netherlands and Belgium practice as it is legal under the law. In s pite of euthanasia not being legal within the country, physician-assisted suicide is legal and being practiced and being practiced in different states within the country. Examples of states practicing physician-assisted suicide are Washington, Oregon, and Montana (Lo, 2009). However, the two are always similar but the main difference depends on who administers the medicine to bring a patient life to an end (Mcdougall, Gorman & Roberts, 2008). In physician-assisted suicide, a physician plays a crucial role in creating lethal medications for the patients, but the medications are always used by the patient at his own time and comfort, however, this is the opposite of euthanasia because the physician here takes an active role in ending a patient’s life.

Differences Between Pediatric and Adult Patients

Differences Between Pediatric and Adult Patients Sabrija Cerimovic Introduction The primary focus of this essay will be based upon the unique anatomical and physiological differences between a pediatric patient and an adult one, and how these differences may affect the treatment and/or presentation of a child in a pre-hospital environment. Furthermore, this essay will include and explore how these differences can affect the A-E assessment most importantly the underlying airway and breathing differences. Although one may think that treating a child is the as treating a grown adult, it is not. They differ in weight, shape, anatomical size and major bodily systems such as cardiovascular and respiratory. Similarly another aspect to consider is that children are often psychologically different to adults in many ways. For example, in interpreting pain; all which play a critical part in providing the best care for the patient. One of the biggest priorities and challenges when it comes to treatment as a paramedic is being able to maintain and control the airway of the individual regardless if its pediatrics or not, due to the anatomical challenges that are more prevalent in pediatric patients. Therefore, it is essential to understand and recognize these differences as they will have a direct impact towards the treatment/management of the patient. Respiratory failure is a frequent cause of cardiac arrest in children, regardless if it’s pre-hospital or not, consequently being able to r ecognize early respiratory compromise from airway obstruction is critical to prevent respiratory failure thus reducing the chance of cardiac arrest. The goal of airway management is to predict and recognize potential respiratory compromise and to provide support and stabilization of the airway in a timely manner. (Derek, 2007) Young infants/children have a relatively large occiput (back of skull); which when lying supine on a flat surface results in neck flexion and potential airway obstruction. Even a small degree of obstruction can significantly affect the pediatric patient’s oxygenation and ventilation (Seid, 2012). Along with this, neonates naturally breathe through their nose for the first 6 months, thus their narrow nasal passages are easily blocked by secretions or congestion and can be damaged by treatment methods such as a nasogastric tube (Macfarlane). Furthermore, pediatric patients have a smaller internal diameter when it comes to the upper and lower airways which in return predispose children to have a higher airway resistance. An example of this is described by Ponselle’s law where it is explained that if the radius is decreased by half the resistance is increased by sixteen times, this in its self is an example of how delicate the pediatric airway/breathing system is, where mild airway obstruction or even inflammation can present moderate or severe respiratory distress. (Weathers, 2010) Infants are largely reliant on a functional diaphragm for proper ventilation as opposed to the accessory muscles compared to adults which depend more on accessory muscles than infants. Therefore, a non-functional diaphragm often leads to respiratory failure.Additionally, the probability of respiratory difficulties in infants and younger children can be attributed due to infants having a relatively lower percentage of type 1 muscle fibers or slow-twitch skeletal muscle in their intercostal muscles and diaphragm; these fibers are much more unlikely to fatigue. (Santillanes, 2008) The position of the larynx can play a vital role of visualization of the airway, compared to the larynx of an adult which sits between 6th -7th cervical cerebrate. A young child’s larynx sits higher than an adults around the 2nd–3rd cervical veritable, making intubation much more difficult compared to an adult. (Adewale, 2010) Breathing differences not only vary between adults and young children but can vary greatly between different age groups of children. This is presented by the following example where the breathing rate for an infant of 1-3 years old can be between 30 to 60 breaths per minute compared to an adolescence teenager who has a breathing rate close to adult’s 12-16 breaths per minute (Anatomical and Physiological Differences in Children, 2012). Furthermore children have a much higher metabolic rate compared to adults, by body surface area children have much higher oxygen consumption in relation to their body size which can result in rapid hypoxia if respiratory distress is present. Pediatric patients breathing can account for up to 40% of the cardiac output, particularly in stressed conditions (Kache, 2013). Along with this smaller children are also at risk of developing acute hypoglycemia due to their livers being unable to store glycogen and usually have a reduced supply of glucose, coupled with the fact that the metabolic rate is typically higher in children puts the children in a much higher risk of hypoglycemic. Compared to adults and older children, infants produce approximately twice as much carbon dioxide and consume twice the amount of oxygen relative to body weight.(Davey, 2012) In some situations the simplest factors can be over looked if you are not aware of the differences between adults and pediatrics. For exa mple, pediatrics patients can develop hypothermia much easier compared to their adult counterparts due to pediatric bodies having a surface area to volume ratio four times higher than adults and only one and a half times heat production compared to adults. This difference in ratio can leave children much more predisposed to hypothermia. Pediatric patients may have not fully developed the muscular system to deal with this drop in temperature, such as having the ability to shiver or vasoconstriction which is essential to produce muscular heat in such a situation. Furthermore children have smaller amounts of adipose tissue stored which is essential for insulation which results in the core body temperature dropping further.Interesting anatomical difference in children is that the head is comparably larger than the rest of the body and tend to balance out around the type of adolescence; this in return causes an unbalanced weight distribution between the body and the head, which can cause the head to act as a projectile and due to the larger head its prone to head larger head loss (Pediatric Assesment, 2012). Conclusion When it comes to the presentation of a pediatric patient in comparison to an adult patient, it is essential to be able to differ between the two. Although more can be said about the anatomical and physiological differences and how these affect further treatment, it is quite clear from a paramedic point of view that just from the airway and breathing aspect that pediatric patients are not like miniature adults. References Anatomical and Physiological Differences in Children. (2012). Retrieved 4 1, 2014, from Emergency Medical Paramedic: http://www.emergencymedicalparamedic.com/anatomical-and-physiological-differences-in-children/ Pediatric Assesment. (2012). Retrieved March 30, 2014, from Long Beach Regional Fire Training Center: http://www.lbfdtraining.com/Pages/emt/sectiond/pediatricassessment.html Adewale, D. L. (2010). Anatomical Considerations of the Paedatircs Airway. Retrieved 4 1, 2014, from Europian Society for PAediatric Anaesthesiolgy: http://www.euroespa.org/klant_uploads/berlinlectures/ANATOMICAL CONSIDERATIONS OF THE PAEDIATRIC AIRWAY.pdf Davey, A. J. (2012). Wards Anaesthetic Equipment. Elsevier. Derek, S. (2007). Pediatric Critical Care Medicine: Basic Science And Clinical Evidence. Springer. Kache, S. (2013). Pediatric Airway Respiratory Physiology. Retrieved 3 28, 2014, from Standford School of Medicine: http://peds.stanford.edu/Rotations/picu/pdfs/10_Peds_Airway.pdf Krost, W. (2006). Beyond the Basics: Pediatric Assessment. Retrieved March 30, 2014, from EMS World: http://www.emsworld.com/article/10322897/beyond-the-basics-pediatric-assessment?page=2 Macfarlane, F. (n.d.). Paediatric Anatomy and PHysiology and the Basic of Paediatic Anaesthesia. Retrieved 4 1, 2014, from Anaesthesia UK: http://www.anaesthesiauk.com/documents/paedsphysiol.pdf Santillanes, G. (2008). Pediatric Airway Managment. Retrieved 4 1, 2014, from Departments of Emergency Medicine and Pediatrics,: http://blog.utp.edu.co/maternoinfantil/files/2010/08/V%C3%ADa-a%C3%A9rea-en-pediatr%C3%ADa.pdf Seid, T. (2012). Pre–hospital care of pediatric patients with trauma. International Journal of Critical Illness and Injury Science, 1-2. Weathers, E. (2010). The Anatomy of the Pediactic Airway. Retrieved 4 1, 2014, from Respiratory Care Educational Consulting Service, Inc: http://www.rcecs.com/MyCE/PDFDocs/course/V7110.pdf

Black Holes :: space black hole

Introduction Black holes are one of the more interesting topics in astrophysics. Even though they are commonly accepted as being real, their actual existence has yet to have been proven2. Black holes are objects that have such a concentration of mass that nothing can escape their gravitational pull once it crosses the black hole's event horizon or Schwarzschild radius. The Schwarzschild radius is the radius where, for anything inside, the escape velocity is greater than the speed of light. Since the speed of light is the maximum possible velocity, nothing escapes from a black hole. They are given their name from the fact that they do not emit any light, since light is also pulled into them. History The term "black hole" was first introduced in 1971 by John Archibald Wheeler1. The actual phenomena the term describes was theorized to exist back in 1916 by Karl Schwarzschild. Then, it was just a curiosity as a possible solution to Einstein's general theory of relativity which described gravity as a curvature of space-time2. It wasn't until 1939 that Oppenheimer and Snyder seriously considered the possibility that massive stars could collapse and become what is now called black holes at the end of their lives. Today, black holes are a commonly accepted theory that even the average person has some idea of what they are. There was even a recent Associated Press story about two black holes in the NGC6240 galaxy that scientists predict will someday merge. Properties Black holes have many interesting properties. The most obvious from their name is the fact that they can't be seen since no light is emitted from them. One of the ways they can be detected is by the x-rays given off by the matter being pulled into them before it crosses the Schwarzschild radius. As the matter is pulled in, it gains kinetic energy, heats up, ionizes, and when it reaches a few million Kelvin, emits x-rays3. Black holes can also be detected by the way nearby objects are affected by their immense gravity. As you get nearer to a black hole, light begins to be bent toward it. Black holes have a radius around them that forms what is called the photonsphere. At this point, photons of light can actually orbit the black hole4.

Red Badge of Courage :: essays research papers

Is it Sweet and Fitting to Die for One’s Country?   Ã‚  Ã‚  Ã‚  Ã‚  Stephen Crane’s The Red Badge of Courage is truly a unique book because it challenges the common perceptions of the Civil War. The fight for freedom and the American way of life were how writers such as Fredrick Douglass and Walt Whitman portrayed the Civil War. Crane challenges these principles by concentrating on the day-to-day reality the regiments of the North faced. Since the North’s main goal was to abolish slavery, they are remembered to be a group of men who were well equipped and prepared for battle because they represented the morality of the war. However, the North is shown through Crane to be a group of amateurs who are untested, lack discipline, and do not appreciate the opportunity to fight for their country and their way of life. In this sense, The Red Badge of Courage relates to life for how it is instead of how people want to remember it to be. Contrary to Crane, Cicero once wrote â€Å"Dulce et decorum est pro patria mori† (I t is sweet and fitting to die for one’s country). Stephen Crane’s The Red Badge of Courage begins as a validation of these sentiments of Cicero: although, the rationale of the sentiment is challenged throughout the story, Cicero outlook is ultimately shown to be true in the last battle scene.   Ã‚  Ã‚  Ã‚  Ã‚  In the beginning of The Red Badge of Courage, the main character, Henry, has preconceived ideals of war that lead him to believe that â€Å"it is sweet and fitting to die for one’s country.† â€Å"The young soldier† and â€Å"the youth† are nicknames for Henry and are used throughout the novel to convey the characteristics of his youth. Henry had a false sense of what war is really like because his lack of experience causes him to compares war to epic ancient battles. He idealistically thinks that his first battle will be â€Å"one of those great affairs of the earth (45).† Henry desperately wants to follow in the footsteps of Ancient Greek heroes and become a hero himself. He naively believes in the traditional forms of honor and courage. Dreams of the image of a dead soldier being laid upon his shield, following the Greek tradition of dying in battle, fill Henry’s head. He lacks experience in war so he can only imagine w hat it is truly like. The lack of experience makes Henry over zealous for battle and makes his belief in his inevitable greatness seem vain and self-centered.

Religious Freedom Pre 1700s Essay

America than in England. Of course this is just a brief explanation compared to the real essay. suggest you fill in the blanks with some support from wherever your source is. but for now i have to go write my own because its due tomorrow and its already very late. so good luck on the essay and hope this generally answered your question. Analyze the extent to which religious freedom existed in the British North America colonies prior to 1700. The New World was first established because many people in England did not agree with their religious and political ways of life. Most people in the northern colonieshad run from England due to having no religious freedom. The Puritans, Quakers, andvarious leaders created outbursts of reform to achieve freedom in New England. Each group had their own philosophy on how life should be lived. The Puritans were a group of English men who disagreed with how the Church of England was ran. The damned were allowed to sit with the saints, and the Puritans did not like this. The extreme Puritans were known as Separatists in England. Finally, these extreme Puritans left for the New World in 1620. The Puritans set up a way of government. It said, † the whole purpose of government was to enforce God’s laws. Only the Puritans, the only one’s eligible for church membership, could be freemen. The believers and nonbelievers had to pay taxes on the government–supported church. Jews and Atheists were killed because they did not believe in the divinity of Jesus. Chaotic services were how the Quaker sermons went. He didn’t hold back his comments and demanded very little. In the South most of the colonies were overwhelmed by the Protestants. They were offensive to the religious and political authorities. The Puritans banished her from the Bay Colony. Anne Hutchinson was another rebel who challenged the authority of the Puritan clergy. Roger Williams was a threat to the Puritan leaders. This included converted and non-converted New Englander’s. After many generations, religion was not at the top of the Puritans list. The northern colonies had religious freedom, but the Puritans forced their own religion on everyone else around them. Maryland ultimately guaranteed toleration for all Christians. They set the stage for our religious freedom today. † His followers were very liberal, and not accepted.

Redbox

Management Policy November 19, 2012 Red Box Red Box is the industry leader in DVD rental kiosks. It has established itself as an inexpensive and convenient method for customers to rent DVDs. Although Red Box is a cost leader in its segment, it is threatened by the slow but impending disappearance of the DVD format. Threat of New Entrants RedBox has a cost performance advantage over possible new entrants since it is owned by a publicly traded company and already has an established distribution channel relationship. RedBox has an advantage over new entrants in that it already has a well-known brand image amongst movie viewers.People often say â€Å"why don’t you go just rent it from RedBox† during conversations. However, consumers can readily switch over to Blockbuster or cable pay-per-services. Porter’s Five Forces I. Bargaining Power of Buyers The bargaining power of buyers is high since it is extremely easy and inexpensive for the consumers switch viewing medium s. II. Threat of Substitutes The thread of substitutes is high due to competitors such as Netflix, Blockbuster, cable and satellite T. V. companies. III. Bargaining Power of Suppliers The bargaining power of suppliers is high since there are only a handful of movie studios that are able to supply the DVDs.Movie studios can limit the quantity, as well as increase the price and royalty payments of DVDs. Other wholesalers can also increase the price and limit the supply of DVDs. IV. Intensity of Rivalry among Existing Competitors The intensity among existing competitors is fierce since Blockbuster has the ability to install more rental kiosks at existing stores and sign new contracts with existing retailers. Customers can buy new movies for $5 at retailers such as Walmart or get them shipped to their homes from retailers such as Amazon. V. The Threat of SubstitutesThe threat of substitutes is high. A motion picture DVD is difficult to duplicate unless it is burned illegally. However, d igital formats of movies are becoming more prevalent and as the smart phone population grows. Cellular signal carriers are also rapidly increasing their bandwidth and it is predictable, soon mobile signals will be as strong as or stronger than current broad band signals offered by cable providers. Automakers will eventually install TV monitors in each family vehicle that will allow children to watch movies downloaded or streaming live, instead of viewing DVDs.S. W. O. T. I. Strengths Redbox is owned by a publicly traded company and has the funding of its shareholders. Redbox has pre-existing retail contacts that were established by its parent company, Coinstar that enables them to expand faster than competitors who need to establish new contacts. II. Weaknesses Redbox is under the mercy of the movie studios. Should any movie studio decide to terminate their contract with Redbox, it will lose a significant percentage of its suppliers considering there are only a handful of movie stud ios.The movie studios also have influence on wholesale distributors, which can affect Redbox’s supply chain. III. Opportunities Redbox can enter the home digital rental market to directly compete with Netflix. It can also start selling other products, such as popcorn and soda, with its DVDs, in its vending machines. IV. Threats Redbox is threatened by the ever growing population of mobile users who will be able to download movies to their portable devices at speeds greater than DSL in the near future. Redbox is also under threat from pirated copies of movies that are prevalent worldwide.

Cross Cultural Studies Essay

Beauty, is anything that appeals, and is incorporated in current fads and trends of the area. Its features drastically vary across the globe where antagonizing manners are adopted. Obesity is such an example, where in the west, obesity is shunned, and admonished, and on the contrary, in the African countries, obesity lures and is considered to be a blessing, exhibiting richness. Beauty may be skin deep, but there are cases when such becomes a paradox. Obesity is not just about the weight, or the physical and genetic rationalities we can derive from it. Obesity can also be derived from its psychological roots. What is obesity and how it affects the reputation, personality, or even the attitude towards it varies across cultures as mentioned earlier. In this paper, obesity is seen as good and wanted physiological trait, compared with as a social cancer plaguing the health in most Western countries. RESEARCH FINDINGS Norimitsu Onish (2001), in his article entitled, ‘On the scale of Beauty, weight weights heavily’, has explained in a formidable manner the craze obesity has amongst teenage girls in Nigeria. He has depicted the ways ladies will employ to go beyond their means so as to become fat, and conducts market surveys determining which types of steroids, pills or chemicals they would use. The paper explains how obese women are idealized and looked up onto. Onish indicates that women would tend to consume harmful chemical to gain fatty tissues, and have become so obsessed with becoming fat, that they would go to ‘fattening farms’ and get massaged weeks before their weddings. Likewise, some of the poorer women would consume animal feed in order to get fat and become attractive, as they cannot afford the rich foods. Historically, fleshy African women were considered well endowed financially, because they can afford food, are healthy and fertile. Women in African culture are revered to as the food provider, the one who plants and supplies food in the community. A fleshy African woman connotes someone from an affluent family or perhaps a potential good provider for her family. The heavy African woman was valued and held in high esteem. However, it is important to note that African women labored diligently, working sun up to sun down, and their laborious tasks were not conducive to being big. The arduous work kept African women basically on the thin side (Johnson and Broadnax, 2003). STRATIFICATION: Stratification is an integral part of a community and society that occurs due to a division in the classes which is determined by the economic situation of the household or community. This horizontal stratum is also prevalent among some countries which have a male dominant society, on the pretext of religion. This has been depicted in Onish’s article, where obese women are a status symbol, exhibiting their resources, and that they belong to well to do families, compromising their health in this way. A very good example is quoted explaining how a girl since the age of 11 years, was forced to become obese on the pretext of getting a ‘good match’, and now she suffers from hip dislocation, and bone disorders, as it has become difficult to carry herself around. Culturally, being large was not customary. In the African view, women who are fleshy, had hips, and a voluptuous body are the women to marry. Body size was also perceived to make them excellent mothers. African women who are large have more adipose tissue, and were perceived to carry a fetus to full term and suspend for some time the effects of starvation should there be scarcity of food (Johnson and Broadnax, 2003). In a class lecture by Mead back in 1974, culture was defined as the transmission of values and behaviors and concepts. It is the way one eats, the way one walks, and the way one raises a child. In Africa, the cultural level was subtle for little girls to learn that African men and families values large women and was highly acceptable. But being voluptuous was deemed in a different way when slaves were transported to the new world. African women then were viewed and even designated to be breeders and has a duty to give birth as many times as her owner wants to. Alex Haley documented this in his book by relating how large African women beats slave children and hands them to a slave owner as a sexual prize (Johnson and Broadnax, 2003). In another article, ‘Culture: A sociological view’, Becker (Becker, 1982) explains the significance of culture in a society and how it is regularly modified in order to meet the modern fashion and fad. Culture is being regularly changed, and newer versions of principles and practices are adopted. Likewise, stratification in terms of race and gender is also now being diluted, as a sense of equality is prevalent within most of the societies across the globe. A society is organized by its cultural values, which is the essence to its development, and thus although newer concepts are adopted, older principles should not be ignored and should be passed onto generations in order to preserve a society’s cultural heritage. The gradual changes in society together with the culture in which one grows takes generations. There are a few and core cultural traits which are passed on from one generation to another, preserved in families, despite the many changes that are constantly happening. In the sociological context, this also reflects how society influences the individual’s views and perceptions with the many changes happening around him/her. At some point, the person knows what his culture is inherently, but also adjusts to fit in and cope up with the many cultural changes in our societies. CROSS CULTURAL STUDIES: Cross cultural studies was a very interesting subject that depicts the various anthropologies around the globe. The primary essence in this study is an element of tolerance which various ethnic groups have to incur so as to accommodate and intermingle with various cultural set ups. A united stand in which people from entirely different cultures will team up and constructive serve towards the progress and development of a society is prevalent in most countries. A good example is depicted by the people of Malaysia, in which various ethnic groups coexist and play their respective roles in order to make Malaysia one of the most rapidly developed nation in the past decade, and it is now a role model for others to follow. Hinduism, Islam, Christianity and Buddhism coexist and temples are built right next to mosques and churches, where people go shoulder to shoulder to preach in tolerance and harmony. The same can be derived when slaves where transported to the New World. As African women became sexual prizes to their owners, some Westerner has fathered a child, and bore an African-American child. In the existing culture, being thin is in. Bulimia and anorexia has become an epidemic amongst teens and younger women because of the images of thin women being cultivated in the new society. The cross cultural examination between how women in Africa in comparison with African-American women view obesity is different and is a reflection of how views and perception change over time and across cultures. CONCLUSION: Culture differ across the globe, meeting the geographical requirements of a region, these can vary and be contrary, like the case of obesity, which is endeavored by some, and admonished by other societies, like the westerners. Likewise, cultural set ups are modified and changed in order to meet modern day requirements, and simultaneously maintaining and preserving the ancient cultural values that have been passed on. Similarly, cross cultural set ups also do exist, and various ethnic groups coexist and serve proactively for the development and progress of nations, thus exhibiting discipline, unity and tolerance. REFERENCES: Becker H. (1982) Culture: A Sociological View, Yale Review, September 2, , 71:513-527 Johnson, R. W. and Broadnax, P. A (2003). A perspective on obesity – analysis of trend of obesity in African-American women. ABNF Journal. Onish N. (2001) Maradi Journal: On the Scale of Beauty, Weight Weighs Heavily New York Times dated Feb 12

Quote by Bill Cosby on Success Assignment Example | Topics and Well Written Essays - 250 words

Quote by Bill Cosby on Success - Assignment Example During that time, I experienced the fear of failure many times. I was often not sure whether I had made the right decision or not. The first year that I was here, the language year, I studied and worked hard without thinking about my fears. I attempted to make my desire to succeed more than my fear of failure, and so that’s what I did. I had expected to be studying language for a whole year, but after only six months I passed the TOEFL test needed to enroll in Embry-Riddle. After taking some time for reflection, I realize that if I did not make my desire for success greater than my fear of failure, then I never would have made it to ERAU. When Christopher Columbus set out to find India, he was not sure of what he was getting himself into. No one had ever sailed far enough west before to discover new lands. Columbus already knew that the world was round (he also knew that India was in the east), so if he sailed west he would eventually find it. There was a chance that Columbus would die in his voyage to discover India. However, Columbus was determined enough to travel through uncharted waters that his desire for success was greater than his fear of failure. Of course, we all know that Columbus did not find India, but in fact discovered the Caribbean and then what is now known as the United