Fred Stern & Company, Inc.

Fred Stern & Company, Inc. was a rubber importer based out of New York City during the 1920s. This capital-intensive business was in high demand for numerous industries at the time. As such, Fred Stern & Co. relied heavily on lenders to finance its daily operations. In 1924, Fred Stern & Co. approached a finance company named Ultramares Corporation for a loan of $100,000. Before accepting the terms, Ultramares Corp. requested an audited balance sheet to serve as support for the loan.A well-respected accounting firm named Touche, Niven & Co.  had provided assurance for their statement a few months earlier, which allowed the deal to go through. The following year, in January 1925, Fred Stern & Co. filed for bankruptcy and Ultramares Corporation found itself suing Touche, Niven & Co. for fraud & negligence to recover $165,000 lost in the agreement. When reviewing the case thoroughly, there are various red flags, overlooked by Touche Niven that should have been clear indicators of frau dulent reporting by Fred Stern Co. Firstly, when commencing the audit in February, Touches’ auditor Siess had to complete the general ledger & trial balance himself.It had not been posted since the prior April. This resulted in him reviewing some of his own work. Following this event, Stern’s accountant booked an additional entry debiting receivables and crediting sales in the amount of $700,000, more than doubling the accounts receivables account. As an explanation, he claimed that the entry represented December sales omitted from the accounting records. Additionally, while auditing inventory, Touches’ auditor discovered several errors, which caused the inventory record to be overstated by more than $300,000, an overstatement of 90%.Also, while auditing payables, more errors appeared and the auditor discovered that the company had improperly pledged the same assets as collateral for several bank loans. We should also consider the absence of a strong regulatory system at the time as well as the old acquaintance and good relationship between the firm and the client as red flags, which may have led the auditing firm to under-evaluate the risks of the audit. This case led to a long legal battle between the defendant Touche Niven & Co. , and the plaintiff Ultramares Corporation.In the first ruling, the jury found the audit to be negligent but not fraudulent; however, the judge set this finding aside based on the doctrine of privity, which protects auditors from third party suits. Essentially, this ruling states that in common law, only parties of the contract or relationship in place should be allowed to sue and claim damages. Other parties that used the information in the audit report to make decisions did not have an explicit contractual agreement with the auditors. Therefore, a third party could not sue the auditor for damages if the audit report was misleading and caused the third party to lose money.The SEC of 1933 did not hold auditors l egally responsible to these third parties. As we can see, auditing rules have changed quite substantially from the 1920s to today. Following this ruling, the plaintiff appealed the ruling where an intermediate appellate court reinstated the negligence verdict stating that by offering an unqualified report, Touche Niven & Co. had an obligation to Ultramares since they relied on this information to base their decision of lending money to Fred Stern & Co. Finally, Touche Niven appealed the ruling which as a result brought the case to the New York Court of Appeals where a final decision was established.In a unanimous decision, the court, led by Judge Benjamin Cardozo ruled the defendant not guilty based on the same conclusion from the first ruling. He stated that the law should not admit â€Å"to a liability in an indeterminate amount for an indeterminate time to an indeterminate class. † He believed that Touche, Niven was not guilty to third parties because its relationship was with Fred Stern & Co. period. It is important to mention that judge Cardozo went on to criticize the accounting firm for its audit of the Fred Stern Co.financials and that had they sued on basis of gross negligence, they would have been successful. Distinction being the fact that blindly giving assent is as bad as committing fraud. To reiterate, the difference between negligence (which they sued for) itself and gross negligence is in fact a relationship that exist between the parties in dealing. This case established that an auditor could be sued by a primary beneficiary for damages from negligence. A primary beneficiary is a party that has a direct benefit from the audit.Non-privity parties could also sue for gross negligence. This increased the auditor’s legal exposure to third parties. The SEC of 1934 reflected these changes and many others; one significant change was that auditor’s had a much higher litigation risk due to their new responsibility to third parties. The audit report in the 1920’s was very basic. The audit report was titled the â€Å"Certificate of Auditors† and said that the auditors had examined only the balance sheet accounts and these accounts were in line with the explanations and information given to the auditors.It then said that the statement presented a true and correct view of the financial condition of the company. This is very different from the audit report used today. Today, the audit report is much more detailed to help auditors avoid liability. Instead of simply examining the balance sheet, now we audited the balance sheet, income statement, statement of retained earnings and cash flows. Beyond just simply stating that the accounts are in line with the explanations and information received, auditors state that we conduct the audit in line with Generally Accepted Auditing Standards and explain what this means.In the 1920’s, where the audit report would have said that the statements present a t rue and correct view of the financial condition of the company, the report now state that the statements present fairly, in all material respects the financial position of the company, and that the operations and cash flows are in line with Generally Accepted Accounting Principles. Many changes in the auditing profession have required these changes to avoid confusion from financial statement users.The decision of extending the liability of auditors to third parties had impacts on all parties involved in an audit (accounting firms, audit clients and third-party financial statement users). The question of whether the auditors are responsible for â€Å"socializing investment losses† became important. â€Å"Socializing investment losses and privatizing profits† can be defined as † how businesses and individuals can successfully benefit from any and all profits related to their line of business, but avoid losses by having those losses paid for by society.Privatizing p rofits and socializing losses suggests that when large losses occur for speculators or businesses, they are able to successfully lobby government for aide rather than face the consequences of said losses. â€Å"1 In other words, when losses are occurred by the investors or creditors of an audit client, the auditors would be as liable to them as the audit client itself to compensate for the losses occurred due to misrepresentations on the financial statements or in case of fraud. This is basically what extending the liability of auditors did.The changes in the SEC of 1934 and the new laws that arrived after that, forced certain changes to the way the auditors had to approach their work. It is now their responsibility to ensure that the work being done is enough to provide a high level of assurance to all the users of financial statements. This means ensuring that they do their due diligence, in case that there is misrepresentations in the financial statements audited or fraud and th at they are being sued for gross negligence. The auditors would have to prove that they did the work necessary to provide that high level of assurance.The auditors would also have to be more careful when choosing their audit clients as they cannot chose anyone they are already doing consulting for (remain independent). However, the fact that the consulting firms and auditing firms are now separate for the same client eliminates the â€Å"lowballing† of audit fees. The change to the liability of auditors also impacted the audit clients because they are no longer the only one responsible in case of misrepresentations if the financial statements. However, since the auditing firms no longer â€Å"lowball† their fees, the clients will now have to pay more for the same audit.The change also impacted the third-party financial statement users. They now have more peace of mind when it comes to the information they are reading since they know the auditors know that they have to keep them in mind when doing their audit. This fact is enforced by the idea that the third-parties now have insurance from the auditors that if any misrepresentations occur in the financial statements that incurred losses for the investors or creditors of the audit client, they can now recover some (or all) of it by suing the auditors for gross negligence.The decision of extending the liability of auditors to third-parties was made by courts. This brought up the question: Who should have the authority to chose who should socialize the investment losses? Since the accounting profession is supposed to be self-governing, this question is valid. The Canadian Institute of Chartered Accountants (CICA) is the association responsible of their members when they break the code of conduct in Canada. It hands penalties to the members but also sets guidelines as to what is ethically expected of them. However, they do not have the authority to serve as a court because they are not considered impa rtial.An argument can be made to say that the government should protect the investments. The government can do such a thing by developing laws that will help the courts make their decisions. An example of the government making a law to help determine who is responsible in case of fraud would be Bill C198 (the equivalent of Sarbanes-Oxley for Canada). Since it is the courts' duty to â€Å"uphold the rule of law (†¦) and enforce laws in a fair and rational manner†2, it is their responsibilities as impartial party to determine who is responsible for the losses occurred in cases of fraud.When conducting an audit, auditors must ensure always ensure that any and all information influencing third party user’s decisions is included in the financial statements and/or attached notes. To ensure this, the auditor must determine these users. Knowing and understanding the third party users will inform the auditor of management’s desired results and will therefore enable the auditor to conduct the audit more efficiently.For example, a company who is looking to secure new loans will want to minimize the current debt on their balance sheet as well as show a high working capital ratio to ensure their creditors will loan them the desired financing. Contrary to this example would be companies entering the stock market. With the launch of an IPO, companies want to show profitable results as well as increasing growth to ensure a high stock price. This is especially true for companies whose loans are secured by their stock (i. e. Enron with its stock trigger).This stage of the audit planning must be completed/updated every year since management’s goals may vary from year to year. The auditor will then use management’s biases to organize the audit. More experienced auditors will work on the â€Å"riskier† accounts, whereas newer employees will work on the â€Å"less risky† accounts; thus explaining why the junior accountant will b e responsible for auditing the cash section while the senior auditor might work on deferred revenues for a company receiving all of its revenues through exterior funding.Knowing and understanding the third parties’ needs will ensure a more efficient audit. However, even with all improvements made to the accounting world, cases like these still happen today. In a recent case involving a very reputable accounting firm, Ernst & Young, audited fraudulent financial statements of Sino-Forest made their way to the public. Evidently, this led to many losses, specifically for Sino-Forest’s shareholders who investment decision was based on the company’s financial statements.During their audit, Ernst & Young failed to discover that management â€Å"materially overstated the size and value of its forestry assets†. 3 Ernst & Young had to pay a $117M settlement of a shareholder class-action lawsuit. 4 Due to cases like these, changes are continuingly made to auditing s tandards to adopt when new issues surface. The case brought up a possible change: the inclusion of the third party users in the audit report. Evidently, clients would be resistant to this change as it would limit their options.If a client discovers later on in the year a shortage of cash but did not mention a creditor in the audit report, creditors might not want to finance their activities solely on that basis. Furthermore, due to the importance and the quantity of users relying on the financial statements, enumerating all of them in the audit report would be impractical and unnecessary. Auditors need to remain diligent when conducting their work and limiting their responsibilities’ to a specific number of individuals would not benefit the public.We would not want another case like this one to enable an auditor to conduct a negligent audit without suffering the necessary repercussions. In conclusion, the accounting world is an ever evolving practice. New rules and regulation s are approved every year when loopholes are discovered and abused. The accounting profession has surely matured since the 1920s. Who knows what other changes will be made in the future. Maybe auditors will need to disclose a summary of all unadjusted misstatements or even need to create a different audit report for every different user.

Health of Indigenous Peoples Essay

This essay seeks to demonstrate that whilst Indigenous health policy may have been on the Australian public policy agenda since the1960s, the gap between Indigenous and non-Indigenous health has remained. A brief description of the lives of Indigenous Australians prior to the colonisation of Australia is given, followed by a description of various policies that have been introduced by the Australian government to combat these inequalities. This essay demonstrates why these policies have been inadequate, in turn highlighting why the incorporation of Indigenous knowledge in creating Indigenous health policies is important. This essay closes with a brief examination of the Closing the Gap policy, which is utilising the knowledge of Indigenous Australians in creating culturally sensitive Indigenous health policies. In conclusion, this essay demonstrates that by including Indigenous Australians in the policymaking process, we might be starting to close the gap. The health inequality of Indigenous Australians has long been a concern for Australia and the world. Whilst the overall health of Australia has continued to improve, the health of Indigenous Australians remains at levels below those of non-indigenous Australians. Whilst it may seem that there is a lot being done to address these issues, the statistics demonstrate that policies implemented to address these issues have not been effective (Australian Indigenous HealthInfoNet 2010; Australian Institute of Health and Welfare 2010, p. 29). The thesis of this essay is that whilst the government has been seen as attempting to address the issues of health inequalities of Indigenous Australians, it is only in recent times that the government has implemented programs that are anywhere near close to closing the gap between Indigenous and non-indigenous Australians. To demonstrate this thesis, this essay will firstly discuss the history of Indigenous health prior to colonisation. This will be done to highlight how Indigenous health has declined dramatically since colonisation. This essay will then discuss what the government has been doing since the 1967 referendum, in which Indigenous Australians were formally recognised in the Constitution, to address issues of health inequalities (Australian Indigenous HealthInfoNet 2010). In the next section, a discussion on the reasons why there is a large gap between Indigenous and non-indigenous health will occur. This will be followed by a discussion on the utilisation of Indigenous knowledge to provide adequate health services. This essay will finally discuss the current Closing The Gap policy (Australian Human Rights Commission 2011), which has been introduced to address issues that previous policies have failed to. This will be done to highlight the fact that whilst it may seem that as the Indigenous population require the knowledge and assistance of its non-indigenous counter parts, what is evident is that health of Indigenous populations has in fact declined since the colonisation of Australia. Failing to recognise the correlation between colonisation and declining health of Indigenous people, will only see a continuation of the problem rather than seeing a positive change. Whilst the information pertaining to the health of Indigenous Australians prior to colonisation in 1788 appears to be scarce, what is known is that Indigenous health has been on the decline since the arrival of European settlers. Indigenous Australians were considered to be healthier than those of their colonisers (Flood 2006, p. 120). Prior to colonisation, there was no contact with the outside world and therefore infectious diseases were minimal. Due to the introduction of new illnesses from colonisation, the population of Indigenous Australians declined (Carson 2007, p. 43). It was also common for Indigenous women to contract sexual diseases from the often non-consensual contact with the colonisers (Carson 2007, p. 44). Health was also impacted upon by change in diet. Prior to colonisation, Indigenous Australians maintained a diet of protein and vegetables due to the animals and plants available to them (Flood 2006, p.120), as well as the exercise they maintained from hunting and gathering (Flood 2006, p. 122). After colonisation, the Indigenous diet included many foods which saw an increase in obesity, diabetes and heart disease (O’Dea 1991, p. 233). It was not just the introduction of disease and change in die that impacted upon Indigenous Australians’ health. Anthropological studies surrounding Indigenous culture have shown that Indigenous populations have close ties to the land, as the land is incorporated into their sense of being. Pieces of land belonged to particular groups of individuals, and the objects from the natural landscape were considered to be part of their history (Carson 2007, p. 180). It was the failure of colonisers to understand this worldview that has contributed to the deterioration of mental health amongst Indigenous Australians, as they were forced off their lands and into settlements and reserves (Carson 2007, p. 49). This contributed to the feeling of being disconnected from land and family, exacerbating feelings of not be longing, lack of identity and low self-esteem (Ypinazar et al.2007,p. 474). As one can see, the issue of health amongst Indigenous Australians is a complex one, complicated by the differing world views of Indigenous and non-indigenous Australians. It is due to this lack of understanding that has resulted in a myriad of health policies that have attempted to address the issue of health inequality of Indigenous Australians. The first health policy to address the health issues of Indigenous Australians was implemented in 1968, with thirty five adjustments made between then and 2006. Without going into the details of every amendment or new policy, what was common throughout this timeline, was that there were various bodies and institutions created to address the issues that had not been adequately addressed previously, responsibilities were allocated by the government to the states and territories, and programs were implemented to address health issues. Change in governments also meant that policies were constantly changing, which meant that the ways in which health issues were seen and therefore addressed also changed (Australian Indigenous Health InfoNet 2010). When attempting to implement a policy that will adequately address the issue, what has been found is that comparative analysis has been used to determine how health issues have been addressed in other countries. Whilst this kind of analysis may be sufficient in some circumstances, it does not suit such a situation where our Indigenous population’s culture and worldview is unlike that of any other. For example, whilst health issues may be similar to those of Indigenous populations elsewhere, worldviews which impact upon health and wellbeing will vary and may not be able to be applied from one culture to another (Tsey et al.2003, p. 36). One event that highlights the differing views on how issues should be addressed, was the closing down of Aboriginal and Torres Strait Islander Commission (ATSIC) by the John Howard Government in 2004 (Australian Indigenous Health InfoNet2010). What was significant about this was that Indigenous health policy had been the responsibility of ATSIC. This action effectively removed the responsibility of Indigenous health from the Indigenous people and placed the responsibility with mainstream departments that were also responsible for non-indigenous health. By doing this, the government had  wound back many years of work to address the health inequalities of Indigenous Australians, perceiving Indigenous Australians as a culture that could not look after themselves and needed instead the knowledge and expertise of the superior colonialists (Kay & Perrin 2007, p. 19). By removing the responsibility of Indigenous health from ATSIC and placing it in the hands of a body that was also responsible for non-indigenous health, the government failed to understand the intricacies of Indigenous Australian culture and the implications that this kind of action can have on Indigenous health. Whilst the overall health of Australians is amongst the top third of Organisation for Economic Cooperation and Development (OECD) countries (Australian Institute of Health and Welfare 2010, p. 8). There is a clear disparity between Indigenous and non-indigenous health, when one considers that even in this day and age of modern medicine, Indigenous Australians are expected to live twelve years less than their non-indigenous counterparts for males, and ten years less for females (Australian Institute of Health and Welfare 2010, p. 29). So what are considered to be the reasons for this inequality? What has already been highlighted, is that Indigenous health has suffered from the introduction to changes in diet, introduction of diseases both airborne and venereal, and the impact upon mental health due to dispossession of land and loss of kinship. Mental health issues can also be connected to the economic and social disadvantage of many Indigenous individuals, which can lead to substance abuse and other issues (Australian Institute of Health and Welfare 2010, p. 33). The failure to adequately address mental health issues has resulted in deaths by suicide being the second biggest reason for deaths by injury (Australian Institute of Health and Welfare 2010, p. 30). These figures demonstrate that policies have clearly not been working. A salient point to note is that Indigenous Australians are the least likely group of the whole population, to access important health services. So what are the reasons behind this lack of access to services? It can be as simple as the kind of service that an individual receives. From personal experience of serving Indigenous customers, tone of voice can be misinterpreted. What may be considered polite in most circumstances, can be misconstrued as being conceited by others. Use of language can also be a barrier. For example, (again from personal experience), language has to be altered to manoeuvre these barriers, such as replacing the term ‘bank account’ with the word ‘kitty’. Other barriers may include the fact that in remote communities, health professionals may also be the town judge, which may deter Indigenous people from accessing the services from a person who might have also been responsible for sentencing an individual or a member of their family (Paul 1998, p.67). Barriers such as the remote locations of individuals in comparison to the services, and the cost of services also have to be taken into account. For example, if a service is some distance away from an individual, the cost of travelling may be too high. The cost of services close by may also be too expensive for individuals, or individuals may receive poor treatment due to either being turned away from services, or mistreatment due to racialist beliefs. This may result in individuals travelling long distances due to this very mistreatment in their own communities (Paul 1998, pp.67-68). The misconception that all Indigenous Australians are one group of people can also result in culturally inadequate services, deterring individuals from accessing important health services (Paul 1998, p. 68). This lack of understanding about Indigenous cultures when providing health services has resulted in a rise in the provision of health services that are either run by Indigenous individuals, or have been created in consultation with Indigenous individuals, to ensure that the services being provided are culturally adequate. An example that highlights this can be seen in the creation of a program in 1998in the Northern Territory that was attempting to address the health inequalities of Indigenous children (Campbell et al 2005, p. 153). There were many problems with this programme because the people that were overseeing the programme did not have cultural knowledge that was a factor in the health and wellbeing of the children. What resulted was a program which was implemented in an Indigenous remote community, which utilised the knowledge of Indigenous people from the community itself. This allowed for the programme to be altered when issues were addressed and individuals within the community were able to provide solutions to issues, rather than being told what was going to happen by an outside authority (Campbell etal. 2005, p. 155). Whilst this programme realised that a bottom-up approach was more beneficial than a top-down one which usually occurs in policy implementation, there were issues because the programme also involved people from the outside that were there to manage the programme, who were unwilling to give total control to the community, generating feelings of disempowerment, resentment and marginalisation (Campbell et al. 2005, p. 156). Whilst there are many examples of programs that have been implemented to address the health inequalities of Indigenous Australians, one that deserves mentioning because of success that it has had are the men’s groups in Yaba Bimbie and Ma’Ddaimba Balas (McCalman et al. 2010, p. 160). What was found was that these programs were successful because they were run by Indigenous men who had direct knowledge of the cultural issues and needs of the community as they also lived there. They were also successful because the men felt included in their communities by having control, rather than being controlled by an outside source. Due to these men’s groups, individuals were able to come together and share their concerns about their community, and as the others also were from the same community, they were able to contribute to solutions to the problems by feeling able to speak freely about their concerns. One such concern was anger management issues, which were exacerbated by the social issues that the individuals faced (McCalman et al. 2010, p. 163). Whilst, issues like this may seem to be separate, they in fact contribute to other areas, as has been mentioned earlier in regards to mental health and suicide, which flow on to other members of the community, when there may be no one in the family who is able to earn an income, which contributes to poverty. This may in turn, render an individual unable to access services as previously mentioned. As one can see, when individuals who are directly impacted by issues, are included in finding solutions to address these issues, there is more success than when they are not included. It is the understanding of this that has seen the implementation of the Close The Gap policy (Australian Human Rights Commission 2011). This policy is based on the understanding that the concept of health is different in the eyes of Indigenous Australians than that of non-Indigenous Australians (Australian Institute of Health and Welfare2009). This policy has sought to reduce the gap of inequality between Indigenous and non-indigenous Australians by reducing the gap in life expectancy by 2031, halving mortality rates of children by2018, ensuring equal access to early childhood education by 2013, halving the gap in the area of inability to read and write by 2018, halving the gap of individuals who attain their Year 12 education by 2020 and halving the gap of unemployment rates by 2018 (Gillard2011, p. 2). Various programmes have been implemented to address these issues, with a common theme of inclusion. That is, the programs all involve Indigenous Australians who have a better cultural understanding than non-indigenous Australians. This has allowed for individuals to work with their own communities, various levels of government, non-government organisations and businesses (Gillard 2011, p. 6). By doing so, it has provided individuals with a sense of control and purpose over their own lives, which has seen a decrease in the mortality rates of Indigenous Australians (Gillard2011, p. 12), as well as a reduction in the rates of reading and writing problems (Gillard 2011, p. 14). There has also been a significant increase in the numbers of Indigenous Australians aiming towards their Year 12 qualifications (Gillard 2011, p. 16), as well as a decrease in the number of unemployed in the Indigenous population (Gillard 2011, p. 17). Whilst these figures are promising, one has to look at some of the programs that have been implemented as a result of this policy, to see if lessons have been learned from past mistakes, or if similar mistakes are being made. One such program that is deemed to be addressing issues of inequality is the Welfare Payment Reform act, which allowed the government to withhold portions of welfare payments (Gruenstein 2008, p. 468). This was to ensure that portions of the payment were going to required living expenses before going to things such as alcohol. Whilst this may seem as though it is an important step in addressing issues within communities, what is important to note is that policies such as these are in direct violation of the Racial Discrimination Convention because they directly target Indigenous individuals solely because they are Indigenous and are not necessarily in need of intervention (Gruenstein, 2008, p. 469). Whilst the Closing the Gap policy has good intentions, it can result in actions that treat Indigenous Australians as a homogenous group, rather than recognising the variation of issues. In conclusion, this essay has demonstrated that Australia has come a long way in addressing the issues of inequality amongst Indigenous Australians. It has been demonstrated that Indigenous Australians were in good health prior to colonisation, and only since colonisation has the health of Indigenous Australians has declined. This essay has also shown that the different governments have varied between allowing Indigenous Australians self-determination, or be included in the process of policy making, to the government seizing control of the issues, excluding the Indigenous community from decision making. Whilst it has been shown that the government has been addressing issues for well over 40 years, it has only been in recent times that issues of inequality have begun to be adequately addressed. By understanding that it is Indigenous Australians who are better able to understand their issues, which stem from the actions of non-indigenous peoples and allowing Indigenous Australians to take control of their own lives, will we start to close the gap of health inequality between Indigenous and non-indigenous Australians.

Technology and Innovation management Essay Example | Topics and Well Written Essays - 500 words

Technology and Innovation management - Essay Example The best example for the creation and disappearance of industries due to the emergence of new technologies is manifestation of the many technological changes in the music industry. The topic also defines strategic management as an ongoing process upon which an organization aligns itself to meeting the challenges brought out by the changing environment. I have learnt that this part of the topic is much related to IT networking administrator, my place of work. As an IT networking administrator, I see the dynamic nature of technology and innovation as something that will require me to constantly keep in touch with it. Consistent with the tenets of strategic management, as an IT networking administrator must implement policies that will lead to meeting the objectives of the group. Part II of the topic is concerned with how firms create new technology, processes or products to meet their internal objectives. The topic asserts that though process innovation is difficult to implement, firms should strive to develop or make improvements in their systems and process to make it a reality. Further, the topic points out that leadership, engagement, and extension are the main elements necessary for effective implementation of an innovation. As noted by Ashton, Metzler & Associates (n.d) an IT networking administrator need to be in a position that is up to date with the current innovation. As an IT networking administrator, I see myself as a leader who needs to integrate leadership qualities, engagement and extension into my day-to-day operations for my career to be successful. This part of the topic asserts that planning process is normally affected by the external method used by a given business. In addition, the topic points out that for proper implementation of an innovation, a firm requires to address the four primary elements, which include execution, leadership, integration and

Nursing - Quantitative Crituque Essay Example | Topics and Well Written Essays - 1000 words

Nursing - Quantitative Crituque - Essay Example Abstract The abstract was clearly structured in a way that it provides a precise summary of the content in the article. The problem is well defined, the method of research well stated and the findings stated. The abstract also provides a glimpse of the conclusion of the paper giving a clear depiction of what is contained in the article. Introduction The introduction is well structured and gives a summative outline of the content. However, it could have been more detailed particularly in describing the risk factors of metabolic syndrome in adults. It only explained the risk factors of the syndrome in children. However, it gives a concise explanation of the lifestyle factors that play a part in enhancing metabolic syndrome in people. The problem is clearly stated and easily recognized because it builds a persuasive discussion of the study. The problem has a massive impact on nurses because they are able to realize how metabolic syndrome has affected the American people (McGillis, Masse y and Amstrong et al., 2007). The blend between the method of research and the findings is appropriate. Hypothesis and or research questions The research questions are well structured because they led to accurate outcomes that were expected. The hypothesis, on the other hand, are not clearly stated and extensively outlined because they do not cover the concept of metabolic syndrome as outlined in the context. ... Conceptual/Theoretical Framework The article contains an appropriate theoretical framework that is well-defined scope because it led to considerable scope of outcome that was anticipated. For instance, the framework outlined the different types of doctorate and nursing students who came to undertake the study as well as the age bracket of the students involved which was 9 to 15 years (McGillis, Massey and Amstrong et al., 2007). It also outlined concepts such as, lifestyle factors that contribute to metabolic syndrome and operational descriptions such as the low HDL, hypertension and overweight. Method The procedure used was appropriate because it focused on the findings that were required. It encompassed student doctors and nurses who were familiar with the aspect of metabolic syndrome and the purpose of the study as well as their anticipation. The group also encompassed a phlebotomist, a dietitian and dietetic student. The study was structured well in a manner that all the risks th at usually occur were minimal. The design used was rigorous because it was consistent with the purpose of the research. The comparisons involved were also suitable because they fostered the interpretation of the outcomes. Each of the doctorate and nursing student undertook their duties well because the outcome was incredible. For example, the phlebotomist undertook the blood draw of children after they had fasted for at least 10 hours. The adolescent questionnaire was used to collect the dietary data on the selected children (McGillis, Massey and Amstrong et al., 2007). The population was well described in the sample population and the sampling design used was the best because it met its purpose. The doctorate and

Forex risk management Dissertation Example | Topics and Well Written Essays - 5000 words

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Paradox of Violent Video Games Research Paper Example | Topics and Well Written Essays - 3000 words

Paradox of Violent Video Games - Research Paper Example The incident at Colorado phoenix theatre is still a fresh news item in which, a gunman turned the new Batman movie into areal horror. In this particular incident, 12 people died on the spot with 58 other surviving with serious injuries. The three incidents indicate how people are willing and ready to turn fiction into reality. Although such incidents have a political or social motivation, violent video games play a significant role in motivating such killers. For instance, Tristan had been playing Call on duty: Modern warfare 2 before he went on a shooting spree. These are isolated cases of violence resulting or inspired by violent video games. It is a paradox that violent video games inspire people into becoming saviors. This essay will, therefore, analyze the paradox of violent video games in relation to violence and mass murder. There have been intensive studies on the effects of video games in promoting acts of violence among teenagers. Studies in this field have attracted variou s people particularly sociologists and psychologists attempting to find links between the video games and acts of violence, particularly among teenagers. Concentration on teenagers is necessitated by the fact that teenagers are the main consumers of violent video games and researchers are interested in analyzing the correlation between playing violent video games and engaging in real violence. Studies completed in 2002 at the concluded that violent video games did not motivate people to indulge in real acts of violence.  ... It is a contradiction that violent video games addicts do not commit real violence. In fact, all the recent cases of shooting rampage have a political or social motivation Flew (Terry and Humphreys 211). Police are currently investigating the Colorado incident to unearth the motives behind the killings. However, other cases such as the Oslo shootings had a political motivation. For instance, Breivick complained that Norway was increasingly becoming a multicultural and Islamic state. The gunman claimed the authorities were to blame for the acts. These incidents disassociate violence particularly mass murder with violent video games. The paradox of video games in relation to acts of violence depicts rivalry that exists between media and producers of video games. Media and video games are complementary pastime activities and hence they have conflict of interest. According to Shaw, the video game industry has become a soft target to the media and entertainment industry, which consider it as a rival (121). From the author’s argument, association of video games and real violence is a tool applied by media houses to win the entertainment market. This is an expected phenomenon considering that both industries target the same audience. Recent meta-analysis conducted on 130, 000 subjects concluded that violent video games induced short-term aggression and antisocial behaviour. Although the studies have a significant value of truth, they are subject to criticism and misinterpretation. For instance, the tests did not consider the sanity or the mental health of the subjects (Davis 123). In addition, the tests did not consider exposure to other triggers such as physical

Case Analysis Essay Example | Topics and Well Written Essays - 1000 words

Case Analysis - Essay Example From this time, people started getting more interested in bike racing as a medal event. With this increasing demand by the day, there is need for Breakaway to keep up with these by expanding production. The company is seeking to meet these demands by looking for financial options so that they can expand their business. The following discussion specifically focuses on the company in reference to its past performance as well as future prospects. In addition, the discourse focuses on cycling which has progressively gained prominence as a sporting activity. Analysis The company has been in existence since 1990 and has since then recorded success after another because of the lucrative and blossoming market. The bike frames that the company makes have been popular not only with professionals but also with other cycling enthusiasts. Mr. Giro, the founder of the company, has nurtured the company from its formative stage to the successful firm it is today. He started the company by crafting b icycle frames from a workshop behind his house and then later on moved to a larger shop. Mr. Giro is an experienced designer who has a specialization in this field for more than 20 years now. He started working with bicycle frames in his teenage years before eventually forming the Breakaway Bicycle Company. The company has several employees now, who work to ensure perfection of the customized bike frames. After Mr. Giro formed BBC, he obtained contracts that gave him the chance to design frames for highly professional teams in U.S. This exposure was a major boost to the success of the company because demand for Breakaway products kept on increasing. By 1992, two years after the company started business, BBC had hired professional frame-builders to help sustain the quality output of the company. According to their business expansion plans, BBC has proposed to borrow $200,000 from our bank. According to the financial and growth records of the company, our bank is considering granting them the loan request. In addition to making high sales, this company has been recording successful returns. BBC has gained a lot of exposure in the market by working with professional firms and cyclers as well as advertising its services in bicycle magazines. These advertisement campaigns have managed to reach to cycling enthusiasts and, consequently, boosted the success of the company. The strengths of the company are pretty notable. The company has an undisputed reputation in the market for its top of the range customized bicycle frames. They have an outstanding advantage with their innovative approach which they have used to conquer the market thus far. With innovation, the company has managed to cut a niche and stay ahead of competition. In reference to the company’s size, it can exercise a lot of flexibility in the business and, therefore, it is well in a position to adapt to changes in the market. Interestingly, competitors cannot afford this type of flexibility becaus e most of them are pretty large companies. BBC is, therefore, able to make quick company decisions and consequent implementations.We are also going to give the loan that BBC has requested because the company has almost limitless opportunities that they can seize if they are financially empowered. The company has an established consumer base among the racing circuits in Europe. Professionals who have used BBC products give impressive reports with the view that these products are way more innovative than those from other companies. With the loan that

Initial Research findings- KSaria Part 2 Essay Example | Topics and Well Written Essays - 500 words

Initial Research findings- KSaria Part 2 - Essay Example The KSARIA Corp. also offers field services including cable plant installation, on site plant management, shipside logistic support, in-situ testing and field terminations as well as research and development of cable design services (â€Å"Wards Business Directory† 161). Despite the provision of these services, KSARIA Corp. is facing numerous challenges especially in Positioning and Assembly of Fiber Optics. The current outstanding deliverable gap that affects the productivity in its service delivery is inefficient qualification methods of repairing the damaged fiber optic cable particularly on the naval aircraft. The solution to this problem has been replacing the damaged cables with effective cables. Notably, this measure is intensively expensive and time consuming (â€Å"Wards Business Directory† 177). This leads to operation gap that incorporates complete cleaving has a method of preparing the ends of the optical fibers for splicing. This method is not effective since its leads to low yields and requires high technical skills that KSARIA lacks. Additionally, the method has proven immensely sensitive to be applied or deployed in harsh military environments. The most challenging task is the optical fiber and component alignment and positioning is often experiences during the photonics assembly. This problem often interferes with the accuracy of submicron thereby interfering with the high stability and reasonable resolution required when coupling optic fire with laser light. This process is referred to active alignment, and it involves coupling light sources including laser. The process requires one end of the optical to define the optimal position of the fiber component (â€Å"Wards Business Directory† 188). These operations need precision; otherwise, they often interfere with the Military aircraft industry that leads to management with poor precision. The

Methods of Study in Economics Essay Example for Free

Methods of Study in Economics Essay This method is also called as abstract, analytical and priority method. Under this method, laws are deduced in a logical manner. On the basis of certain fundamental assumptions or accepted axioms (principles) or truths which have been established and handed down from generation to generation, the required conclusions are found out. This method is called as abstract since it is based on abstract reasoning and not actual facts. However, actual situation may differ from what deductive logic suggests. For example, it is assumed that the man is rational and on the basis of this it is deduced that he will buy cheap and sell dear ones. However, in actual situation this may not happen because of the absence of proper knowledge and market conditions. The principle steps in the process of deriving economic generalizations through deductive logic are: 1.perception of the problem; 2.defining the technical terms and making the appropriate assumptions; 3.deducing hypothesis and; 4.testing of hypothesis deduced. Through the use of deductive method, many theories and generalizations have been established in economics. It is called as inverse relationship between the price and quantity demanded, the direct relationship between the price and quantity supplied etc. However, this method also suffers from certain handicaps such as (i) assumptions generally turn out to be untrue or partially true; (ii) valid conclusions cannot be drawn in the absence of proper knowledge of the whole situation and (iii) it is dangerous to claim universal validity for the economic generalizations so deduced. Inductive method: According to this method, conclusions are drawn on the basis of collection and analysis of the facts which are relevant to the inquiry. The logic in this case proceeds from the particular to the general. The generalizations are based on observation of individual examples. The principle steps in this method are †¢Perception of the problem; †¢Collection, classification and analysis of data by using appropriate statistical techniques; †¢Finding out the reasons for the relationship established through statistical analysis and to set rules for the verification of the principles. Many researches in macroeconomics have been obtained through inductive method such as principle of acceleration describing the factors which determine investment in an economy, the nature of consumption function describing the relationship between income and consumption etc. Inductive method is increasingly being used on account of the under mentioned facts: †¢Statistical induction leading to precise, exact and measurable conclusions; †¢It underlines the importance of relativity of economic laws and †¢It shows that generalizations are valid only under certain conditions. †¢However, this method suffers from †¢Risk of hurried conclusions having being drawn from an insufficient number of facts; †¢Difficulties involved in the collection of facts; †¢The fact that observation and experimentation have very limited application in a science that deals with human activities. Reference: http://classof1.com/homework-help/economics-homework-help

The Urban Story Essay Example for Free

The Urban Story Essay He had hacked into the United States police department asylum system to find out about Psycho. Koeb Arenas the III had just found out that Psycho, or in other words Bruce Flintstone Cornelius, was his childhood friend from Pittsburgh. The great detective knew what he had to do to stop Psycho and where to go. It was nearly 6 A. M in the morning and the mayor of Salt Lake City was about to open a innovative new sporting brand warehouse and they were about to sell sporting items for free hence a lot of people were gathered for this sales event. Detective Koeb was already in the warehouse because he was granted special access to assure that Psycho and his gang doesnt strike again. Wait a minute, do you hear that? detective Koeb asked one of the cashiers of the warehouse. Hear what? the cashier replied confused and unaware of what was about to happen. Constant beeping, where is it coming from? Koeb asked himself. Detective Koeb quickly ran around the warehouse telling everyone to evacuate the premises. He had a hunch that there was a bomb planted somewhere underneath the warehouse. All the workers ran out of the warehouse warning the mayor and his fellow city people of what Koeb had warned them about. People were hastily scurrying away like frightened maniacs from the warehouse out of fear and panic, having no idea what they were doing what was a propos to happen. The storehouse was cleared of any people inside but of course detective Koeb was waiting patiently for something to happen. The beeping stopped. The detective looked around the room with his shades. Show yourself, Psycho or should I say Flintstone?! the detective yelled. A few giggles from above were heard. Immediately it was silenced by a screeching sound. Five massive men dropped down from the metallic poles that hung from the ceiling of the depot. So you do remember me after all Mr. Koeb Arenas the III, dont you? questioned Psycho in an evil minded way. How could I forget, your deceitful and tainted uncle killed my family the detective sounded small and emotional. And Im here to make sure I finish the job as my uncle deserved the very right over your fathers treasury! shouted out Psycho in an overwhelmingly powerful strong and indomitable voice. Koeb Arenas had just closed his partially blind eyes and within snapping fingers second he opened them up again. Suddenly four of the other escaped prisoners started to move around Koeb. Everything is clear to me now. The people you killed, the warehouses you destroyed, the initials you left on the piece of paper, was all but to distract me so you could take the under route trek ships you stole from the docks and steal the underground hidden coffers beneath my mansion and to do so you cornered me down here to kill me, as I can see that you have a knife in your back pocket, consequently you could steal the coffers without anyone knowing and me out of your way, elaborated the zealously rational detective. The police siren was just sounded and heard nearby. And how exactly did you figure this out? asked Psycho rubbing his hands together as if he were excited. I call it flashback insight, after all I was always your cerebral superior, said detective Koeb winking at Psycho. Bravo! You are the smartest snake in this cruel and shallow jungle, dont worry me and my boys will get you next time, ol buddy ol pal, said the villain with a smile humorously. Wait, this game isnt over yet! cried the detective furiously pulling out his pistol ready to shoot. Unexpectedly white dust appeared out of the blue covering the five men behind as the detective tried to shoot at them. The detective coughed hoarsely and once the white dust unfurnished, Psycho and his gang had disappeared. Bye-Bye, sounded Psychos voice inside Koebs mind. Detective Koeb Arenas the III walked out of the warehouse and looked up into the sunrise in the beautiful skies of Salt Lake City. That feisty and vulgar jack will see what happens to him next time round, hah! I just had the last laugh, the unusual detective comically expressed his inner thoughts to kick off his new day. Signed, Koeb Arenas the IIIs Apprentice. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Miscellaneous section.

Mahatma Gandhi A Great Man In History History Essay

Mahatma Gandhi A Great Man In History History Essay Mahatma Gandhi is among the worlds greatest men. He was the most impactful and significant person in the history of India. He gave his life to make India independent through events such as the Jaliavala Bagh massacre, Simon commission, non cooperative movements, and the Dandi March. He even inspired the Civil Rights movement by Martin Luther King Jr. in the United States through his impact. He sacrificed his life what he believes for India. His full name was Mohandas KaramChand Gandhi. He was born on octombe2, 1869, in Porbandar, Saurashtra. KaramChand Gandhi was his father and Putalibai was his mother. His wife`s name was Kasturba. He studied in Rajkot and Bhavnagar. He was the youngest of four children in his family. Gandhi was a member of the Hindu religion which meant he wasn`t allowed to eat meat or drink wine. When he was young, his brothers offered him meat but he refused to try it which was the best decision Mohandas made. This action showed that even though Gandhi was small, he was responsible, respectful and loyal to his religion. Mahatma Gandhi gave up his clothes. Mohandas wore a loin cloth. Mohandas made the cloth himself. The photograph of Mohandas Gandhi at his spinning wheel is world famous. He works very hard, lived a peanuts and goats milk. Mohandas went on long fastest to purify himself. Mohandas spent many years in jail. Mohandas believed in truth and non-violence. Mohandas didnt hate any one. Mohand as followed his principals throughout his life. He also believed in simplicity and equality. Mohandas loved all. Mohandas had great faith in prayer and god. He served the poor. He was the greatest man of his time. People called him Mahatma. He was a national leader. A major role played by Mohandas in India`s freedom movement. (Feroz 2007; Gandhi 1948). The Indian classics, especially some of the story from Indian epics, such as Shravana and Maharaja Harish had a great impact on Gandhi in his child hood. The story of Harish Chandra, hunted Gandhi as a boy. Gandhi had admits in autobiography that it left a permanent impression on him. Gandhi said, that was hunted him and he must had acted Harish Chandra to himself. Gandhi was very brave and he made India free through peaceful ways. He did not fight on a battlefield, but it was a fight to free India. He showed the world that you can be very brave and peace-loving at the same time (Gandhi 1948). Mahatma Gandhi entered the scene of the Indian freedom struggle in 1919; with this the freedom struggle took a new turn. Mohandas KaramChand Gandhi was a lawyer who had been working in South Africa. There he had been leading the struggle of Indians and colored people against the white rulers. In South Africa the white people considered themselves superior to the colored people and treated them very badly (Gandhi 1948). After retuning, Ghandhiji went on a tour of India to find out the condition of the people. He found that Indians were very poor and being ill-treated by the British. Indian society was also suffering due to old obsolete practices like untouched ability. Women and social out castes were treated badly. Ghandhiji realized that all Indians would have to be united in their struggle against the British rulers. He wanted all social evils to be brought to an end along with foreign rule. In 1919 the British introduce new lows. Gandhi first requested the government not to introduce this when the government ignored his request; he started his silent protest movement. He asked the people not to obey these laws to show their disapproval, but they had to be non violent all the time. There was a massive response all over the country to Ghandhijis call. There were meetings and demonstrations (Prakash 2004 2005). JALLIANWALA BAGH MASSACRE One such demonstration was held at Jallianwala Bagh in Amritsar. About 20,000 men, women and children attended the meeting. Same British officers decided to stop the meeting. General Dyer, their leader, blocked the only gate of the park so that the people could not escape. Then he ordered his troops to fire, since the park was surrounded on all sides by the high walls of houses, the crowd was trapped. Guns blazed away, and people ran here and there but they could not escape. Hundreds were killed and thousand wounded. When news about this massacre spread everyone was shocked. The publics anger knew no bounds (Prakash 2004 2005). NON- COOPERATION MOVEMENT Gandhijis answer to Jallianwala Bagh massacres was Satyagraha. This was the beginning of the Non-cooperation movement. Gandhi declared that the people would not cooperate with the government and would deliberately break laws. Thousands of students left schools and colleges. Many lawyers suspended their work. People made bonfires of foreign goods. People took to wear only thick, rough Khadi, thus doing away with the difference between the rich and the poor. Gandhi wanted the people to follow the principles of non-violence, but sometimes people could not control their anger and resorted to violence. After one such incident, when a group of people set fire to a police station, Gandhi called off the Non-cooperation movement (Andrews 1930). SIMON COMMISSION When the British saw the matter getting out of hand they appointed a commission to review the matter. The chairman of the commission was john Simon. As there were no Indian members, the people protested by holding demonstrations. Wherever the commission went, it was greeted with black flags. The British tried to stop the demonstrations through lathi charges and firing. Among the leaders who led the protests against the Simon Commission were Lala Lajapat Rai, Dr. Rajendra Prasad, Saradar Vallabhbhai Patel, Maulana Azad, Sarojini Naidu, Rajaji and Motilal Nehru (Fischer 1950; Gandhi 1948). DANDI MARCH The British had made the collection of salt from the sea cost an illegal act. Ghandhiji decided to walk to the sea cost and start his Satyagraha by breaking the salt laws. He wanted to draw attention to the fact that most Indians were so poor that they could not buy salt and pay the salt tax. He shared his march on 1 march 1930. He and his followers walked merely 300km. from his ashram at Sabarmati for over 25days. After arrival at Dandi, Ghandhiji collected water, heated it and made salt, thus breaking the law. He police arrested some people and beat up others. Ghandhiji wanted to raid a government salt go down but he was arrested. The leader ship of the salt movement then passed to Abbas Tyabji and on his arrest to Sarojini Naidu. All over India the new struggle too got in big way. Among the great leaders was khan Abdul gaffe in the northwest. The British tried to arrive at some settlement with the congress. Ghandhiji was called for meeting with the British after the meeting the co ngress decided to suspend the freedom movement till the Indian leaders held talks with the British government in London. The government in London released and allowed people to collect salt from the sea cost (Gandhi 1948). THE QUIT INDIA MOVEMENT Under the leadership of Gandhi the Quit India movement was launched. The purpose of this was to set up series of non violent ways hopefully leading up to the long awaited Independence from this quotes by Gandhi We shall either free India or die in the attempt, we shall not live to see the perpetuation of our slavery. The saying Do or Die soon became popular among the Indian people. This was a simple way of stating the way importance to regain independence. This movement got off to a rocky start because before congress could pass the movement the government. Government declared it illegal and arrested all off the major leader. As a result of this a series of revolts broke out in what was known as British Quit India. The middle class was especially active during the first few phases. But they were soon weakened by the harsh repression. The last difficult one characterized by communication, police and army installations. A man named Chandrasekhar Azad put together a campaign called Azad Hind Fauj which stood for Indian nations army. INA. His only slogan during the whole campaign was simply give me blood and Ill give you freedom. Many people of India joined in the INA to support the Indian soldiers. But sadly enough after the Japanese defeated them in 1945 they INA`s power and strength slowly declined from there. This was significant because India as a whole supported the INA with all their strength because they were the people standing up and protecting them. And one time when there was a military tribunal held against several INA officers and they were found guilty to severe punishment, the people of India became enraged. As a result of this the government cancelled their punishment. The government was strongly against the movement and their goal was to make sure it didn`t get out of hand. They did everything from arrested people to physically beating others. The supports of the movement were often shot at and sometimes every bomb blast from the sky. This was definitely one of the most brutal events that happened in India. The British people definitely came out on top and the remaining two and a half years remained unchanged politically wise until the day their independence was granted to them (Andrews 1930; Prakash 2005-2006). MARTIN LUTHER KING Martian Luther king was black American. Though Lincoln had abolished severely in 1862 blacks were still badly treated for example, black were not allowed to occupy a seat in public bus until the all whites had been seated Martin Luther king resisted all search practices in the united state. King meet many political and realizes leaders of the world finally he adopted the path of non-violence as son by mahatma Gandhi during his visited to India, he said I am not terrorist, I have come on pilgrimage to pay homage to the land of mahatma Gandhi such mahatma Gandhi was greatest man (Hakal 2008; Prakash 2004-2005). END OF LIFE A mad man Nathuram Godase killed him on January 30, 1848. When the Mahatma was murdered the whole world wept over his death. Like Thoreau Gandhi also insisted on the individual`s right to oppose governments, even governments at war. Democracy is hollow without the rights to dissent but fear and dissent don`t go together. For Gandhi the central evil of the modern world was materialism. It included both wealth and power. The state gathers brute force to destroy the spirit of freedom. This doesn`t mean that he was against wealth or power. He only taught certain values which would make man happy without material possessions. He advised to keep a thing if it provided inner help and comfort from anything. Nothing should be given up in a mood of self sacrifice or out of a strict sense of duty. This way a man might resign his post to be his own master, do his own work and grow. He detested shortening of time and distance and to run about the world to satisfy our wants. When Leon Blum heard about it he felt great personal loss. He called Ghandhiji an extraordinary man. It has been Mahatma Gandhis supreme faith that there is a nobler element in man which may be won over love. If the question is asked, what is the sum and substance of the charge which Mahatma Gandhi laid against the British government in India? It may be summed up in a single phrase. He charged them with the oppression of the poor. His political achievements were many but people paid tributes to his spiritual qualities and ethical qualities. His big contribution to modern civilizations is his life. Fisher rightly says: He was an Indian. WORK-CITED Andrews, C.F. Mahatma Gandhis Idias. New york: The Macmillan Company, 1930. Fischer, Louis. The Life of Mahatma Gandhi. New york: Harper Brother, 1950. Gandhi. Dir. Richard Attenborough. Perf. Ben Kingsley. 1982. Gandhi my Father. Dir. Feroz Abbas Khan. Perf. Anil kapur. 2007. Gandhi. Dir. Richard Attenborough. Perf. Ben Kingsley. 1982. Hakala, David. The Top 10 Leadership Qualities. Leaders can be found and nurtured 19 March 2008: 5. M.K.Gandhi. The story of my experiments with truth. Washington,D.C: Public Affairs press, 1948. Raval, Prakash .Ravals Key to Easy English Prose. Patan (India): Raval Prakashan, 2002-2005.

Alice Munros Boys and Girls Essay examples -- Boys and Girls, Alice Mu

â€Å"Boys and Girls† is a short story, by Alice Munro, which illustrates a tremendous growing period into womanhood, for a young girl living on a fox farm in Canada, post World War II. The young girl slowly comes to discover her ability to control her destiny and her influences on the world. The events that took place over the course of the story helped in many ways to shape her future. From these events one can map the Protagonist’s future. The events that were drawn within the story provided the Protagonist with a foundation to become an admirable woman.   Ã‚  Ã‚  Ã‚  Ã‚  Throughout the story there are several aspects of the Protagonist’s character that play a major role in the shaping of her future. During her childhood she often demonstrates a sense of fear when she is sent to her bedroom. â€Å"We were afraid of the inside, the room were we slept (pg. 549).† She is intimidated by her personal space because she does not have control over it. Later, she gains control by adding lace to her side of the room; symbolically adding personality to herself and slipping into womanhood. When she felt uncomfortable she exercised her imagination, to psychologically regain control over the confusion in her life. Her subconscious effort to control confusing times were carried on to her later years as she was constantly put in difficult situations, which helped her to adjust quickly to change during adulthood. The dreams she created changed when she began to place emphasis on her appearance-that which she could control, other than past dreams of heroism that seemed so distant from reality. The Protagonist filled her childhood with much pride and maintained a consistent focused upon the activities that filled her childhood. She relished working at the side of her father, taking immense pride in every aspect of her assigned duties. She proclaimed, â€Å"I worked willingly under his eyes, and with a feeling of pride (pg. 551)† Once after her father introduced her to a feed sales man as â€Å"my new hired man (pg. 551),† the Protagonist was flooded with pride as she â€Å"turned away and raked furiously, red in the face with pleasure (pg. 551).† In her later years her pride helped her to assemble strong self-confidence she used in her years of growing. Passion and depth were characteristics that impacted her future as a woman. Her passion and depth was revealed early on in the story ... ...uide boys and girls through a difficult transition period. During her childhood she loved to have influence upon her younger brother. Her need to influence carried on to her adulthood. Story telling was an essential part of her class. It was her conscious way of helping her students to deal with the confusing and threatening world around them. As a child her imagination was a comfort zone for her. She provided her students with that atmosphere. As a child she dreamed of a different world, on she described as â€Å"On that presented opportunities for courage, boldness and self sacrifice (pg 550).† Teaching was an ideal job for the protagonist to attain as it allowed her to remain influential and child like.   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Boys and Girls† describes a major turning point in a girl’s life, turning down a path towards womanhood. Her childhood fears of the dark and fears of being less than a perfect worker to her father and her control of her brother slowly dissolve. Her decision to free the terrified horse highlights her pivotal journey into adulthood. And her ability to cry with sensitivity over her decision of freedom, demonstrates the acute sensitivity of a woman.

Philosophy :: social issues

Philosophy â€Å"Theories of Connectivity† paints a picture of our tomorrow. It names some of the advancements that we have made in technological areas. Everyday computer companies and universities are devising ways to insert computer systems into every facet of our lives. They have made GPS systems for our cars, palm pilots for easy Internet access, and digital jewelery for easy communication and information storage. We are in an age of network. â€Å"The average American house already contains more than 40 computers. Last year alone, eight billion new microprocessors came into the world.† Gleick traces our path of the present and future of technology. He simply lays out our undeniable urge to invent. When we were children, we played with our toys and loved to explore. Now that child-like motivation has evolved to a greater maturity, and toys are becoming our future. These devices may be complex, but it seems that the goal of electronic companies is to shrink the product in order to make it simpler to handle. Our technology, pervasive computing, seems to be taking over our world today. It seems that we are trying to eliminate human thought and, replace it with computers made by limited human minds. I will focus on Heidegger’s, Habermas’, and Marcuse’s philosophy and their response to today’s technology. Each philosopher has their own philosophy on technological advancements. They do not have the advantage of witnessing some of these new advancements and innovations, but their writing will shed some light on their thoughts. Heidegger believes that technology could be our greatest danger. It has caused such problems as ecological destruction, nuclear danger, and consumerism, and it is using technology to solve these problems, which is even worse. Our society seems to be taking away ration thought and diving deeper into technology to fix our problems. Heidegger will present a possible solution called the saving power. Habermas asks the question, â€Å"How is it possible to translate technically exploitable knowledge into the practical consciousness of a social life-world? He explains where technology should evolve and the power that it holds. He sees technology as a whole new way of life, but it must be applied to the life-world. He will present the knowledge –constitutive interest theory, which will better describe his stance on modern technology. Marcuse follows a thinking that â€Å"the machine†, industry, becomes the center of society. He is an instrumentalist, a view in which technology is neutral and it adds nothing to the ends it serves.

Disadvantage of democracy Essay

The primary disadvantages of democracy are a general lack of accountability, the prospect of personal interest becoming the predominant factor in decisions, and negative financial implications. A democracy lays the power to make decisions in the hands of the majority. This, ironically, places an emphasis on both individual and group power. A group controls the decision-making process, but an influential individual can control the group. The issue with democracy, in spite of the power of the people to control the decision-making process, is that there is no sense of accountability when the group makes a decision that turns out to be a bad one. Even particularly influential individuals in the group who may have persuaded the majority to vote for what led to the bad decision is free from blame because, ultimately, everyone in the group is responsible for his or her choice. In this way democracy, although a group-oriented approach, can become very much about what individuals believe is best for themselves and not for the majority. This type of decision-making also can be very expensive and have negative financial implications. First, a considerable amount of money can be spent in persuading voters to support an idea or cause. Second, voters may embrace an idea or cause, such as lowering taxes, because it sounds ideal when, in practice, it could lead to financial disaster. Disadvantages of Democracy Making the wrong choice In a democratic country, it is the common man who has the supreme right to choose their legislature and their prevailing authorities. As per a general study, not all the people are completely conscious of the political circumstances in their nation. The common masses may not be acquainted of the political matters in their society. This may lead to common man taking an erroneous selection during election. Authorities May Lose focus As the government is bound to changes and modification after each election tenure, the authorities may function with a interim objective. Since they have to go through an election procedure after the conclusion of each tenure, they may lose focus on functioning effectively for the citizens and  instead might concentrate on winning elections. Hordes Have Influence A further disadvantage of democracy is that hordes can manipulate citizens. People may vote in support of a party under the pressure of the bulk. Constrained or influenced by the ideas of those around, an individual may not put across his/her accurate judgment. Democracy averts radicalism and encourages teamwork and synchronization. It also slows things down, stops those in authority doing what they wish regardless of the majority’s desires. Since the military incursion into the Nigerian political scene on January 15, 1966, all the woes of this country are placed on the military. Most Nigerians do not want to hear the word â€Å"military†. They see the military as synonymous with evil. But does the military symbolize evil? Colonel Muamma Gaddafi is a military officer who seized power from the Libyan Monarch in 1969. Colonel Muamma Gaddafi as a military leader, was able to transform Libya to the envy of the world so much that other nationals including Nigerians are queuing at the Libyan embassy for her visa. Under a military leadership in Libya, Nigerians are rushing to the country on a daily basis because the country has a lower inflation of 1% than that of Nigeria which is 20% and a per capita of $8,400 while Nigeria’s per capital is $50. If military regime is synonymous with evil, why are Nigerians running from a country that is under civil rule to a country which is under a military leader? Ghana, our neighbouring West African country was also transformed from a corrupt and poverty stricken nation it was, to a transparent and an accountable nation by a military officer, Flight lieutenant, John Jerry Rawlings. At the moment, Nigerians are running to live in Ghana because the country has improved tremendously in terms of economy and infrastructural development. Ghana has also attained democratic growth and stability having transited from one democratically elected government to another two times. However, let us now compare and contrast the difference between military and civil rules in Nigeria. Nigeria gained independence from Britain on October 1, 1960. Out of the 50 years of Nigeria’s existence as an independent  nation, the military has ruled the country for 29 years. Within the 29 years the military ruled the country, 3 years were used to prosecute the Nigerian civil war, between 1967 to 1970, this means the military actually spent 26 years to rule the country. Out of the 50 years of the nation’s existence, civilians have ruled for 21 years. So, the difference between the years the military have ruled the country and those of civilians nine years. The questions one is asking are, if the military has destroyed the country within the space of 29 years as claimed by the civil leaders, can’t the civil leaders repair it within a space of 21 years? How long does it take to repair what is damaged? What has the civilian leaders be able to remedy since they have been ruling the country? Since Nigeria returned to democracy in 1999, we are still hearing the same old song by politicians, â€Å"You know the military have destroyed the country and you know that it is not easy to repair what has been destroyed†. I find this excuse unacceptable to the Nigerian people because something that was destroyed can be repaired. For instance, Germany, France, Austria etc were devastated during the first and second World War but today they have rebuilt to enviable status. Of all the things the military destroyed, which of them has the civilian leaders been able to put right? Some politicians who are out to deceive the poor masses will say that â€Å"the worst civilian regime is better than military regime.† But is it always true that the worst civilian regime is better than military regime? Politicians are also quick to say that â€Å"at least we can talk now that we are in a civilian regime and that we could not talk during the military administrations.† I found this argument very amusing because our mouths were not muzzled by the military during their administrations. I make bold to say that we spoke more during the military administrations than we do today because then we all saw the military as our common enemy and were united to fight against them. There were so many civil society organizations such as National Democratic Coalition (NADECO) which was headed by late Pa Adekunle Ajasin, Campaign for Democracy headed by late Dr. Beko Ransom Kuti, Civil Liberties Organization headed by former President of Nigerian Bar Association ( NBA ), Olisa Agbakoba (SAN), Afenifere, the Yoruba socio- cultural group headed by late Pa Abraham Adesanya, Association of Senior Staff Union of Uni versities, headed by the INEC Chairman, Professor Atahiru Jega, Petroleum and Natural Gas Senior Staff Association of Nigeria (PENGASSAN ), headed by Chief Frank Ovie Kokori etc. These civil society groups spoke openly against the ills of the military and sent them back to the barracks. At that time too, journalists engaged in revolutionary journalism which made the press very vibrant and added impetus to the voice of the masses. During the military era, television and radio stations were mostly owned by both states and the federal governments. DAAR communications, owner of African Independent Television and Ray power Radio station and Minaj television and FM radio station which started in 1994 were the only privately owned broadcast organizations in the country, the rest belonged to both the states and federal governments. Would the governments have allowed the masses to use their media to criticize them? There is no government that allows such a thing in any part of the world. Let us assume that we did not talk during military administrations, what have we achieved since 1999 that we have been talking? Have those who claimed to be representing us both in th e State Houses of Assembly and the National Assembly ever taken our advise? We said the National Assembly should pass the Freedom of Information Bill into law, have they done it since it was introduced into the house? We said the Justice Mohammed Uwais recommendations on Electoral Reform be adopted by the National Assembly, have they adopted them? The Federal Government has earmarked #6.6 billion towards the celebration of Nigeria’s 50th anniversary, which the masses condemned in totality, yet the Federal Government is bent on wasting such amount of money on the celebration of failure. Will the States and Federal Governments ever listen to the masses? We said the huge allowances our so call representatives are receiving should be reduced, did they agree to reduce their allowances? A senator receives #45 million allowance quarterly, while each member of the House of Representatives receives #27.2 million allowance quarterly. Each senator receives #500 million constituency development allowance yearly which is not accounted for. Their salaries and other benefits are not included these allowances. Is there justification for such huge allowances considering the fact that they sit for 180 days in a year? Can we say with a sense of pride that the lives of Nigerians have improved positively since we returned to democracy in 1999? Let me make it clear that democracy is not just about having freedom to talk, it goes beyond mere talking. Democracy is about quality leadership that translates  into accelerated development and growth in all areas of human aspirations. Democracy goes beyond just having civilians in government. Any administration, be it military or civil government that cannot better or improve the lives of the people is a monumental failure. The main purpose of governance is to coordinate and harness the wealth of the people for an effective development that will enhance the standard of living of the people. Have we seen such achievements and development since 1999? Let us compare and contrast civil administrations since 1999 till date and military administrations from 1985 till 1999 when the military handed over the reins of power to civilians. We shall start this comparison with the economy. Before the civilians took over government in 1999, a 50 kg bag of rice was sold for N2,500, today it is selling for N8,000. A small bag of beans that was sold for N1,800, now sells for as much as N7,000. Is this not outrageous. Before the commencement of the Obasanjo’s regime in 1999, Nigerians were able to eat twice daily. Morning and night, which was popularly called one –zero-one. At present, most Nigerians eat once daily, which is popularly called zero – one- zero. Is this not regression? If the agricultural sector is well funded and productive, why are prices of foodstuffs on the increase? The unemployment rate has gone up drastically because many industries are closing down while some are relocating to our neighbouring countries due to lack of regular supply of electricity. The Obasanjo’s regime in 1999, inherited 3,500 megawatts of electricity from the military, today it has reduced to a mere 2,500 megawatts for a population of 150 million people. The problems of industries and other organizations that consume large quantity of electricity are compounded as a result of the high cost of petroleum products such as petrol and diesel. These products are used to power generators which provide alternative power for industries. As at the time Nigeria return to democracy in 1999, the prices of petroleum product were cheap. But before ex-president Olusegun Obasanjo, who also doubled as petroleum minister, left office in 2007, he had increased the prices of these products eleven times. A litre of kerosene that cost N9.00 in 1999, now sells for N125.00. Petrol that cost N11.00 at that time, now goes for N65.00 while diesel that cost N10.00 then now sells for N120 per litre.

Plastic Water Bottles Essay

Specific Purpose: To persuade the audience to stop using plastic bottles because of the health concerns and its harmful effects on the environment. Introduction: How many people know that in the Pacific Ocean there’s a huge island consisting of plastic bags, bottles, and even toys that’s estimated to be twice the size of Texas? For those you didn’t know now you do, environmentalists refer to this island as the Great Plastic Vortex. As plastic use increases, the vortex will only grow more and more. In 2007 8. billion tons of bottled waters were sold, so the number of plastic water bottles is only increasing and ends up accumulating to the great plastic vortex. We can start helping the environment by stopping the usage of plastic water bottles. Thesis statement: Plastic water bottles are being questioned about their safety to both our health and our environment as well. Preview: Today, we will discuss the problems that come about with plastic water bottles and the causes and solutions to help our health and our environment as well. Body: I. There are multiple problems with plastic water bottles, which include danger to people’s health and the harmful effects to our environment. A. Plastic bottles contain a toxin called BPA, which can be a danger to our health. 1. According to Kate Barrett from ABC News, retrieved on April 15, 2008, a report found that exposure to this toxin could have effects on young children and infants by causing changes in the brain development. 2. As we are being exposed to this toxin at younger ages, we stand a higher risk of diseases and health problems. B. There are several ways in which plastic bottles are harmful to the environment. In an article on October 29, 2007 issue of Blast Magazine, Jack Bell says and I quote plastic generates toxic emissions and pollutants that contribute to global warming. 2. As a result of this, promoting the usage of plastic bottles will only create more chaos to our environment. Transition: The problems of the BPA’s potential to harm people combined with the dangerous effects of plastic water bottles on the environment can be associated with two main causes, which we will now go into. I. The two specific causes can be identified as: consumer’s ignorance and the producers lack of responsibility. A.  Consumers have certain habits that don’t even faze them; it is in fact second nature to them. 1. Plastic water bottles are meant for one time use only, yet tons of people reuse them. Most of us think using the same bottle again helps the environment as well as saves us money, but it may be costing us our health. 2. According to the â€Å"Time Magazine†, Lisa Cullen says, plastic bottles are meant for disposable and for one time use only. Reusing them causes bacteria to build up, spreading it throughout the mouth. B. The food and drug administration has deemed BPA safe, but studies and research doubt their decision. 1.  According to the â€Å"Time Magazine†, Bryan Walsh states this toxin might be linked to a variety of diseases, such as cancer and reproductive problems. 2. Even though the FDA has been unintentionally endorsing the use of this chemical, they have been effectively exposing people. Transition: Now that we have explored the causes, we examine the solutions we can do ourselves personally. II. Most of the solutions have to do with a little bit of self -effort. A. One solution is to write to the members of congress, the FDA, and/or the governor to urge for stricter regulations for bottled water labeling, public disclosure, and safety. .The Natural Resources Defense Council (NRDC) recommends writing to producers to display information about whether it has been approved by the Environmental Protection Agency. 2. According to the natural resources defense council there approach will be to write about setting strict limits about contamination and bacteria. B. Another solution is to try to use a non-plastic water bottle. It is recommended that people try to change to either stainless steel or aluminum water bottles. Conclusion: I. Conclusively, now you are aware of the dangers of plastic, more importantly plastic water bottles. With a better understanding of what is causing these problems-consumers ignorance as well as the producers lack of responsibility- we can concentrate on solving this threat. II. As more and more water bottles are disposed, they are only adding to the already giant land fields of plastic bottles. As more and more people drink from water bottles, it is only causing a higher risk for health problems. III. We can take from this as a realization- we need to start doing our part to help save our environment as well as our health.

Lb160 Etma 01

LB160 eTMA 01 Summary of case study on Brompton Bicycles Brompton Bicycles, estimate this year they will sell 19,000 folding bikes with profits of ? 925,000 before tax but they plan to to boost production to 50,000 bikes a year with a ? 1million production revamp and a big sales push focused overseas. The company is aware they need to see significant sales growth both in the Uk and overseas if they want to stay a competitor in the fast growing global market, but they have encountered problems such as capacity and slow production times along with patents which expired 8 years ago.Although they are still covered by copyright other competitors can copy the invention. There is also the problem of being based in London so the company does not benefit from the low wage structure of Taiwan, where 80% of bikes are made. Brompton are unwilling to relocate as they have had to train most of its 85 staff in specific skills.Brompton are competitive in other cost areas as they have kept changes to their bikes minimal over the past 20 years so have been able to invest in tools and all their previous marketing has been through word of mouth, which they do need to focus on in the future. Although competitors may compare on quality and undercut them on price, last year one competitor made 350,000 bikes, Brompton believes in engineering ethos and producing bikes which are built to last so does not want to lose sight of the quality of their bikes and become a mainstream dealer, as this would lose its appeal.

Executive Summary (Benchmark Assessment) Essay

3. The benefits of the program or project 4. The cost or budget justification. 5. The basis upon which the program or project will be evaluated. Share your written proposal with your manager, supervisor or other colleague in a formal leadership position within a health care organization. Request their feedback using the following questions as prompts: 1.Do you believe the proposal would be approved if formally proposed? 2.What are some strengths and weaknesses of the proposal? Submit the written proposal along with the â€Å"Executive Summary Feedback Form.† Prepare this assignment according to the APA guidelines found in the APA Style Guide, located in the Student Success Center. An abstract is not required. This assignment uses a grading rubric. Instructors will be using the rubric to grade the assignment; therefore, students should review the rubric prior to beginning the assignment to become familiar with the assignment criteria and expectations for successful completion of the assignment. You are required to submit this assignment to Turnitin. Refer to the directions in the Student Success Center. Only Word documents can be submitted to Turnitin.The RN to BSN program at Grand Canyon University meets the requirements for clinical competencies as defined by CCNE and AACN using non-traditional experiences for practicing nurses. These experiences come in the form of direct and indirect care experiences in which licensed nursing students engage in learning within the context of their hospital organization, their specific care discipline and their local communities. This activity is intended to foster demonstration of skills related to leadership and management. Share your written proposal with your manager, supervisor or other colleague in a formal leadership position within a health care organization. Request  their feedback using the following questions as prompts: 1.Do you believe the proposal would be approved if formally proposed? 2.What are some strengths and weaknesses of the proposal?

Discussion # 8 and # 9 Research Paper Example | Topics and Well Written Essays - 500 words

Discussion # 8 and # 9 - Research Paper Example Obama care will cover all the populace, but by 2016 there will still be 30 million uninsured Americans, but they will be mostly those who cannot afford insurance or private medical treatment and fall in the gaps (Gregory, 2013). A Harvard study established that at this rate a huge number between 26,000 to 37,000 Americans will die because of not receiving medical coverage (Gregory, 2013). The major stake holders are the Policy Makers, Health Care providers, pharmaceutical companies, American Nurses Association and the patients who will be subjected to the policy (Bright, 2013; beforeitsnews, 2013; Front, 2009; PBS, 2009). It has been argued that setting criteria for people to be eligible for insurance in not ethical and also the cost of the insurance can be a heavy burden with lesser provision; especially when the burden of the policy is falling in major on the tax payers (Vecchione, 2012). Rather than focusing on health assurance and disease prevention, the Affordable care act focuses on disease treatment. Although America invests $70 billion into health care every year, the annual life span of an individual is 60 to 70 years (Coburn, 2013). A proposal must be written to propagate healthy life style and living; should be forwarded in the city council meeting and discussed there (Anderson and Mcfarlane, 2011. pp. 123-125). The concerned health care givers and stake holders of the community should be involved in the process. Vaccination and annual complete checkup should be an integral part of the disease prevention policy. After the disease prevention policy has been formulated adoption by community health centres and agencies. Educational and awareness programs should be arranged for people and even concerned authorities. The agencies should ensure adoption by hospitals, care givers, care providing facilities and homes. Charts should be maintained and individuals informed of their upcoming checkups. Monitory penalty in form of health neglect should be

Interpretation of Hamlet Term Paper Example | Topics and Well Written Essays - 1750 words

Interpretation of Hamlet - Term Paper Example So, Hamlet becomes the object of counter revenge, Laertes seeking requital for the murder of his father. By the last act of the play, after his adventures at sea, Hamlet is utterly convinced of the rightness of his cause and necessity of killing Claudius, whom he describes as a cancer in society. He himself sees as a humble instrument of heaven, and to fail his duty in removing that cancer would be at the peril of his own soul. Hamlet ends in Victory and failure. The possibility that a man has been picked out to do a deed which society condemns but which a higher, divine authority sanctions is balanced against the possibility that Ghost led Hamlet into delusion and error, and bewildered him till he died. Shakespeare’s Hamlet falls in the category of revenge play. It is called so as he has to avenge the death of his father whom he believes, has been murdered. This seems to be confirmed by the ghost as well. Is the presence of Ghost a hallucination or reality, it could never be confirmed but ghost gives Hamlet a motive, motive to avenge for his father’s death. His father’s death is a shock to him, when he arrives home he finds his mother already married to Claudius, his uncle and assuming the Thorne. Everything appears fishy to Hamlet .He is unable to understand this fact how his own mother could haste into new marriage bed when his father’s funeral ground is still fresh .There is no one to tell him the truth he cannot trust anyone even his own mother. Hamlet has no other way to extract the truth but to feign madness. A theme is defined as a central idea, which a literary works convey. There are various themes that run in Hamlet. The first theme that is found in this work of Shakespeare is the Revenge. Hamlet is at the core a revenge tragedy. It is his desire for the vengeance that leads to his down fall. The revenge tragedy was first introduced in Greece and on Elizabethan revenge tragedies we find large influence of Seneca, a Roman P laywright. A revenge play revolves around the crime committed. The crime is essentially committed but the culprit is unpunished by the standard laws of justice. Now, someone needs to take this responsibility and when Ghost of the king confirms Hamlet about the unjust happening, Hamlet rouse up for vengeance. Another theme is the complexity of action. The action is present in every revenge play but in Hamlet it becomes intricate because the protagonist undergoes a series of thought before performing any action. He is affected by rational and emotional considerations. He thinks too ethically and he broods on the consequence of his action. But when he prefers to act he does it blindly and recklessly .His dilemma is to be or not to be (Act III, Scene II).It is this impasse that makes him a greatest tragic hero. The third theme that Hamlet deals with is the mystery of Death. Throughout the play Hamlet ponders on the idea of death. He thinks about death and the spiritual aftermath. He is so preoccupied with the entire idea that he starts thinking about his own death. He is frustrated of the world around him and ponders suicide but what stops him is this question-Is suicide legitimate in Christianity? He fears if he commits suicide then he would be condemned to eternal sufferings of the hell. His misery is that he is unable to reconcile with his father’s sudden death, his mother’s indifference and his uncle’s apathy. His sufferings are endless. Theme of corruption is