Case study Analysis Example | Topics and Well Written Essays - 250 words

Analysis - Case Study Example This lays emphasis on the individual importance and conception development of immanent truth. Some of the major theories he developed was his recurrent theme of the subjectivity importance’s which mainly concerned of how individuals related to the truth. The summary of Soren’s works entails different concepts such as the notion of despair, repetition, dread, rotation and the aspect of faith. Since ethical principles are general guidelines that can apply to decision making in nursing practice, it contradicts the Soren Kierkegaard theory since it is not generally practical to make reference to the whole ethical theories for making a decision. Usually making critical decisions based on a firm and sound ground of ethics is an important aspect of practising nursing in all the settings and specialities. Taking into consideration the significances that ethical practice contributes to the safety of a patient and quality of care, American Nurses Association (ANA) has Codes of ethics that govern them in their work which are also supported by Soren’s theory (Hope, 2004). Some of the sections that are supported by his theories are the nonmaleficence where the dentist have the duty and responsibility of protecting the patient and restraining in any activity that might harm the patient and, therefore, the dentist have the obligation of updating their skills to the

Stroke Case Study | Pathophysiology and Care Delivery Plan

Stroke Case Study | Pathophysiology and Care Delivery Plan This paper will discuss the case study relating to the patient, Mrs Amelia Middleton, and answer a series of questions relating to the pathophysiology of stroke, nursing care of the patient, and response to pharmacological issues with her treatment Question 1 Farrell Dempsey (2014b) define the pathophysiological characteristics of an ischaemic stroke as being the disruption to cerebral blood supply due to an obstruction in a blood vessel (p. 1649). This disruption can be described as an ischaemic cascade, which commences with a fall in cerebral blood flow to less than 25mL/100g/min (p. 1649). When this occurs, neurons are unable to maintain aerobic respiration, causing a decrease in adenosine triphosphate (ATP) production. To combat this, mitochondria switch to anaerobic respiration, which produces large amounts of lactic acid, causes changes in cellular pH levels, anaerobic respiration is less efficient, and neurons are not capable of producing sufficient ATP to fuel the depolarisation processes (Farrell Dempsey, 2014b, p. 1649; Craft, Gordon, Tiziani, 2011). With the loss of ATP production, the active transport across the cell membrane ceases, leading to the destruction of the cell membrane, releasing more calcium and glutamate, vaso constriction and generation of free radicals. As the cascade continues, intracellular pressures increase, causing oedema (Craft, et al., 2011, p. 192). This oedema reaches it maximum after about 72 hour, and slowly subsides over the following two weeks. There are four types of haemorrhagic stroke, namely intracerebral, intracranial cerebral aneurysm, arteriovenous malformations, and subarachnoid haemorrhage, all with varying pathophysiology (Farrell Dempsey, 2014b, p. 1661). The most common type is the intracerebral haemorrhage, which is mostly found in patients with hypertension and cerebral atheroschlerosis. Certain types of arterial pathology, brain tumour, and the use of medications may also cause intracerebral haemorrhage (Farrell Dempsey, 2014b). Bleeding related to the condition is most commonly arterial and normally occurs in the putamen and adjacent internal capsule, cerebral lobes, basal ganglia, thalamus, cerebellum and brain stem (Farrell Dempsey, 2014b). Intracranial aneurism is dilation of the walls of a cerebral artery developing because of weakness in the arterial wall (Farrell Dempsey, 2014b). Presumed causes of aneurysms are weakness in arterial walls, congenital abnormalities, hypertensive vascular disease, head trauma, infection, or advancing age. Aneurysms can occur in any area of the brain but commonly occur at the circle of Willis arteries. Arteries affected by aneurysms are the internal carotid artery, anterior cerebral artery, anterior communicating artery, posterior communicating artery, posterior cerebral artery and middle cerebral artery (Farrell Dempsey, 2014b). Arteriovenous malformations are caused by abnormalities in embryonic development or are the result of trauma. It is the formation of a mass of arteries and veins without a capillary bed, whose absence, leads to dilation of arteries and veins with eventual rupture. This type of haemorrhage is common in younger people (Farrell Dempsey, 2014b). Subarachnoid haemorrhage may occur because of arteriovenous malformation, intracranial aneurysm, trauma or hypertension. Most common causes are leaking aneurysms in the area of the circle of Willis or a congenital arteriovenous malformation of the brain (Farrell Dempsey, 2014b). Both ischaemic and haemorrhagic stroke have modifiable and non-modifiable precipitating factors. Modifiable factors are those that can be changed and include: (Al-Asadi Habib, 2014; Jarvis, 2012) Non-modifiable factors are those that cannot be changed or altered, and in concert with modifiable risk factors, can indicate populations at higher risk. The factors are: (Al-Asadi Habib, 2014; Jarvis, 2012) Question 2 The nursing care required for the patient within the first 24 hours would initially include a neurological assessment, especially if thrombolytic therapy has been administered (Hinkle McKenna Guanci, 2007). Nurses need to use the Glasgow coma scale (GCS), check vital signs pupil reaction and limb assessment. If the GCS falls during or after treatment, patients need to have an urgent CT scan to exclude haemorrhagic stroke. These observations need to be recorded every 15 minutes for the first 2 hours after thrombolytic therapy, then every hour for the next 24 to 48 hours (Hinkle McKenna Guanci, 2007). Oxygen therapy will only need to be administered if the patient becomes hypoxic, which occurs if the oxygen saturation (SaO2) levels fall below 95% saturation. Blood sugar levels need to be monitored, as it is common for post stroke patients to become hyperglycaemic. Patients also need to be in an electric bed with the cot sides up and the head at a 30-degree angle, which reduces the ri sks of choking and falls (Catangui Slark, 2012). Suction should be available at the bedside in case of angioedma. Electrocardiograms need to be performed regularly to detect any abnormal changes in heart rhythm. The patient is already in atrial fibrillation but this may alter if thrombolytic therapy is administered, as such, this requires assessment on an hourly basis. The nurse should also take the time to provide information to family members regarding the patient’s treatment (Felicilda-Reynaldo, 2013). The patient and family need to be informed why thrombolytic therapy is needed, what the desired outcomes are and if there are any adverse effects. When this treatment is needed, it is often in an emergency and can be frightening for family members to see their loved one in pain or distress (Felicilda-Reynaldo, 2013). Question 3 Thrombolysis is the division of a blood clot or thrombus by the infusion of a fibrinolytic agent (drugs that are capable of breaking down fibrin, the main constituent of blood clots) into the blood (Tiziani, 2013). Thrombolytic agents act by activating plasminogen to form a proteolytic enzyme, plasmin, which attaches to fibrin, and consequently, breaks down the clot (Tiziani, 2013; Catangui Slark, 2012); this process is called clot resolution. Thrombolytic agents vary in there action, for example, Alteplase and Reteplase, are recombinant tissue plasminogen activator (r-tPA) drugs that have fibrin specific actions, adhering to fibrin bound plasminogen, Tenecteplase, a genetically engineered tissue plasminogen activator (tPA) shares similar traits (Tiziani, 2013; Catangui Slark, 2012). In contrast, Streptokinase is a non-specific plasminogen activator, which attaches itself to both fibrin bound plasminogen and unbound plasminogen (Tiziani, 2013). The use of thrombolytic agents on stroke patients is time-critical. Catangui Slark (2012), supported by Hinkle McKenna Guanci (2007) and Farrell Dempsey (2014b), describe a set of contraindications for the use of thrombolysis in stroke patients, these include age, blood pressure greater that 185mmHg/110mmHg, GCS score less than 8, time from onset of symptoms less than 4Â ½ hours, or previous stroke or myocardial infarction. This is not an exhaustive list, but is relevant to the case study patient. From these indicators it can be shown that the patient falls into a category that contraindicates the use of thrombolysis in the treatment of her condition, i.e. her blood pressure is 200mm/Hg/110mm/Hg, and that it has been at least 6 hours since onset of conditions. Question 4 Aspirin is both a non-steroidal anti-inflammatory (NSAID) and anti-platelet drug (Tiziani, 2013, p. 4 511). In its NSAID function, the drug acts to inhibit prostaglandin production, which is a mediator of inflammatory response and thermoregulation (McKenna Lim, 2012). The anti-platelet properties of the drug inhibit the production of thromboxane A2, which is a vasoconstrictor that normally increases platelet aggregation (McKenna Lim, 2012). Contraindications for this drug are for people with allergies to Salicylates, haemorrhage, and gastrointestinal bleeding (Tiziani, 2013; McKenna Lim, 2012). Administration is by oral pathway. In the context of this case study, because the patient is not eligible for thrombolysis, aspirin would be beneficial in lowering the risk of further stroke by reducing the chance of further thrombosis forming through its anti-platelet properties. The risks in this context are exacerbation of her hypertension and possible bleeding; however, in this circums tance the prescription of aspirin is appropriate. Carvedilol is a lipophilic vasodilating non-cardioselective ÃŽ ²-blocker (Leonetti Egan, 2012). This drug is used to treat hypertension by blocking norepinephrine binding to ÃŽ ±1-adrenergic receptors in addition to both ÃŽ ²1-adrenergic and ÃŽ ²2-adrenergic receptors (Leonetti Egan, 2012). Contraindications for this drug include bradycardia, heart block, diabetes, and bronchospasms (McKenna Lim, 2012). Administration is by oral pathway. In the context of the case study, the administration of carvedilol is desirable because of her hypertension. It is further suggested that carvedilol contributes to a reduction in cardiac arrhythmias such as atrial fibrillation (Watson Lip, 2006). The risk associated with this drug include hepatic failure, oedema, and deterioration if the patient is in heart failure (McKenna Lim, 2012; Tiziani, 2013) Atorvostatin is a hydroxymethylglutaryl co-enzyme A (HMG-CoA) reductase inhibitor used to treat hypercholesterolaemia or hyperlipidaemia (McKenna Lim, 2012). The drug acts to inhibit production of cholesterol by blocking HMG-CoA reductase from completing the synthesis of cholesterol (Tiziani, 2013). Administration is by oral pathway. In the context of this case study, Atorvostatin is not indicated for administration without further investigation into potential underlying causes, such as, heart disease or hypercholesterolaemia. Question 5 In the context of this case study, atrial fibrillation could indicate heart disease, but further investigation would be necessary to determine this. Factors such as age, hypertension, ischaemic stroke, family history of myocardial infarction, and erratic pulse are evident and are all indicators towards heart disease (Bordignon, Corti Bilato, 2012). McKenna Lim (2012, p. 676) also associate coronary artery disease, myocardial inflammation, valvular disease, cardiomegaly, and rheumatic heart disease with atrial fibrillation. Pharmacologically, the drugs considered for intervention include heparin, warfarin, and carvedilol (Watson Lip, 2006). Both Heparin and Warfarin are anticoagulant drugs. Heparin is a fast acting, intra-venous or subcutaneously administered anticoagulant used in the acute setting, with changeover to orally administered warfarin, whose anticoagulant effect is evident after 36-72 hour, for longer-term use (Tiziani, 2013; McKenna Lim, 2012). In context of the case study, aspirin use would be discontinued if heparin and warfarin were administered, as these drugs are recorded as having an adverse reaction (Tiziani, 2013; McKenna Lim, 2012). These drug types have contraindications for active and potential bleeding, so issues such as haemorrhoid bleeding may exclude these drugs from administration (Tiziani, 2013). As previously stated, Carvedilol is a nonselective ÃŽ ²-blocker (Leonetti Egan, 2012). This drug is administered orally and are safe in combination with heparin or warfarin (Tiziani, 2013). Contraindications for this drug include bradycardia, heart block, diabetes, and bronchospasms (McKenna Lim, 2012). This drug had both antihypertensive properties and has been shown to reduce cardiac arrhythmias such as atrial fibrillation (Watson Lip, 2006). The risk associated with this drug include hepatic failure, oedema, and deterioration if the patient is in heart failure (McKenna Lim, 2012; Tiziani, 2013). Conclusion This paper has discuss and identified the pathophysiology of stroke, discussed the nursing care of the stroke patient, and identified and discussed pharmacological interventions available to treat the patient. Page 1 of 6 20/09/2016 2:53:40 PM

Heart Of Darkness Response Assignment :: essays research papers

â€Å"They were dying slowly-it was clear. They were not enemies, they were not criminals, they were nothing earthly now, nothing but black shadows of disease and starvation, lying confused in the greenish gloom†. (page 14 para. 3, line 1). The quote is coming from Marlow, upon arriving at the outer station, and first witnessing the devastation the Belgians have caused the native peoples. He is speaking about the black men, who have been enslaved, dying all around him. He can see the work they are being made to do, and finds it a great horror, similar, perhaps, to what hell must be like. This quote also shows Marlow’s first recognition to an epiphany, he will later realize, as imperialism. He says clearly, these men can not be viewed as criminals, for the only function they seemed to be carrying out was dying, and die they did, in great numbers, and at the hands of the â€Å"enlightened† Europeans. I believe his conscience was getting the better of him, first seeing the death, disease, starvation, and chaos all around, allusions of a modern day genocide, which righteous people can not stand to watch, but are helpless to do anything about it. Descriptions of Africans dying, or more precisely, being killed, are common stories surrounding imperialism. Heart of Darkness, finely details the worst kind of African imperialism, the Belgian kind. Millions of people, in what today is called the Congo, were forcefully enslaved, and then made to gather ivory tusks, and rubber plants, all the time being treated as animals, for the sole purpose of lining the pockets of the Belgian monarchy. These scenes shock the more caring, and kind hearted reader, in today’s world, and leave questions swirling in the mind about how atrocities, similar to the ones described in Heart of Darkness, could have been carried out, by a supposed more enlightened society. Surprisingly enough, European imperialists do not hold the sole rights to death and destruction. In fact, simply by reading a history book of the last 2000 years, the reader may come to the conclusion that imperialism was a natural part of empire expansion. Just look at the Egyptians , the Assyrians, the Greeks, the Romans, the Huns, the Moslems, the Christians, and finally the British. What did they all have in common, first they all conquered territory, and usually to do this they needed to kill indigenous people, so that they could use newly conquered land, for their needs.

Expository Essay on Early Childhood Education Essay

This essay is on Early Childhood Education. Early Childhood Education is a very important program for children. Without a substantial preschool program children are set up to fail. For those of you who are looking for a way to give your child or children a competitive edge Early Childhood Education is the way to go. Children that go through an Early Childhood Education program will not have to worry about the effects the program has on their future collegiate experience. The lack of preschool experience can lead to â€Å"poor school adjustment outcomes such as school failure, unemployment, and poverty†. â€Å"Studies of a wide variety of programs such as Head Start, Even Start, Flow Through, Learning to Learn and other model programs have shown that one or two years of preschool can improve children’s school readiness, early scholastic achievement, and school competence such as lower grade retention and special education placement. † †Research supports the effects of preschool programs on long term outcomes such as reduced school dropout rates† (Berrueta – Clement, Schweinhart, Barnett, Epstein, & Weikart, 1984; Reynolds 1994; Schweinhart, Barnes, & Weikart 1993) . With such research and evidence I strongly believe Early Childhood Education is the most important way a parent or guardian can kick start a child’s education. Not only does Early Childhood Education affect academics it also affects the economy. â€Å"The conventional view of economic development typically includes company headquarters, office towers, entertainment centers, and professional sports stadiums and arenas. (Art Rolnick Senior Vice President and Director of Research; Rob Grunewald, Regional Economic Analyst Federal Reserve Bank of Minneapolis, 2003)† In laymen’s terms this means that we typically see economic development as anything ranging from company headquarters to professional sports stadiums and arenas. â€Å"Any proposed economic development list should have early childhood development at the top. The return on investment from early childhood development is extraordinary. It results in better working public schools, more educated workers and less crime. † â€Å"High quality early childhood education is essential to a child’s preparation for school. What is more, quality early education is inextricably tied to the workforce—the training, preparation and working conditions of those who provide care. Public policy decisions that prioritize resource availability for developing, implementing and monitoring a high quality early childhood care and education system are almost invariably affected by budgetary and regulatory constraints. † In other words the budget and regulatory constraints decide the priority of early childhood care and education. In my opinion this is how early childhood education affects the economy. Not only does early childhood education have impact on academics and the economy it also has impact on children’s socialization. â€Å"Preschool experiences are designed to provide cognitive and social enrichment during early childhood development. † â€Å"As the pressures on preschools to prepare children for school mount, there is growing recognition that this involves both exposure to pre-academic Social-Emotional Effects of Tulsa Pre-K 2105 learning and support for the range of capacities that enable children to engage in learning, attend to instruction, interact effectively with teachers and peers, and manage themselves with growing independence in the classroom (Raver & Knitzer, 2002). † So this is how I believe early childhood education has an impact on children’s socialization. Going through all of the research on this subject reinforced to me how important early childhood education really is. Early Childhood Education is a very important program for children. Without a substantial preschool program children are set up to fail. Just to refresh your memory the main points in this essay were that early childhood education affects academics, the economy, and children’s socialization. References Fred C. Lunenburg. Center for Research and Doctoral Studies in Educational Leadership Sam Houston State University Gormley Jr. , W. T. , Phillips, D. A. , Newmark, K. , Welti, K. , & Adelstein, S. (2011). Social-Emotional Effects of Early Childhood Education Programs in Tulsa. Child Development, 82(6), 2095-2109. doi:10. 1111/j. 1467-8624. 2011. 01648. x Art Rolnick Senior Vice President and Director of Research Rob Grunewald Regional Economic Analyst Federal Reserve Bank of Minneapolis (Raver & Knitzer, 2002). † (Berrueta – Clement, Schweinhart, Barnett, Epstein, & Weikart, 1984; Reynolds 1994; Schweinhart, Barnes, & Weikart 1993).

Fables

Common type of story is the fable, which presents a moral, or lesson about human behavior. Fables usually feature animals behaving and speaking as humans. Among the most widely known are those from the ancient Sanskrit Pancatantra (Five Chapters), which was first written down in India perhaps 2,000 years ago. Known in Europe as The Fables of Bidpai, this collection presents animal characters in entertaining stories and poetry. Many European animal fables have at least in part descended from the Pancatantra. Among the most renowned Western fables are those attributed to Aesop, a (probably fictitious) slave from ancient Greece.One of the best-known of Aesop's stories is â€Å"The Ant and the Grasshopper,† which teaches the need to be industrious and save for the future during times of plenty. Stories that point out lessons are called fables. Nearly everyone knows the fable about the three little pigs. They leave home and go out into the world to make their fortunes. Of course, t hey have to build places in which to live. The first little pig makes his house of straw. The second little pig also takes things easily, building his house of sticks. The third little pig works hard and long to make a house of bricks—a good, sturdy house.Along comes a wolf who blows down the houses of straw and sticks and eats the two lazy little pigs. All his huffing and puffing, however, cannot blow down the house of bricks. In this fable the three little pigs show human characteristics. Two little pigs are shiftless and meet an unhappy end through their own fault. The hard-working little pig earns the reward of a good life. History of fables In very early times people told stories in which animals talk. By their actions the animals show how foolish or wise people can be. Folklore scholars think that fables probably originated among the Semitic peoples of the Middle East.The tales spread to India and then west to Greece. Many fables go back to an ancient Sanskrit collectio n from India called ‘Pancatantra' (Five Chapters). These stories were told and retold through many generations. Eventually they reached Greece. The Greeks added detail and action and made Aesop master of all the fables. The Romans translated Aesop's fables into Latin. They were translated into French in the 13th century. The first of many versions of the folktale of â€Å"Reynard the Fox† appeared in about the 12th century. Fables of Aesop’s The greatest teller of fables was Aesop (see Aesop).He was believed to be a slave in ancient Greece. His stories are simple moral lessons illustrated usually by the actions and speech of animals. Some of his best-known fables are â€Å"The Lion and the Mouse,† â€Å"The Fox and the Stork,† â€Å"The Hare and the Tortoise,† â€Å"The Wolf in Sheep's Clothing,† â€Å"The Fox and the Grapes,† â€Å"The Frogs Desiring a King,† and â€Å"The Shepherd Boy and the Wolf. † In Aesop's à ¢â‚¬Å"The Lion and the Mouse† the great, strong lion is tired of hunting. He lies down to sleep under a shady tree. A mouse runs over his face and awakens him.The angry lion is about to crush the tiny mouse with his huge paw, but the mouse begs so hard to live that the lion lets him go. Some time later the lion is caught in a hunter's trap. He roars with surprise and fury. The little mouse recognizes the roar and races to the trap. He gnaws the ropes and sets the lion free. The powerful lion is grateful for the help that his tiny friend gave him. The king of beasts thinks to himself â€Å"Sometimes the weakest can help the strongest. † Aesop's â€Å"The Fox and the Stork† shows that a tricky person does not always win. A fox invites a stork to dinner.The fox serves soup in a shallow dish. The poor stork can wet only the end of his long narrow bill in the soup. The sly fox makes false apologies and laps up all the food. The stork pretends to be satisfied and invit es the fox to dinner. When the fox comes a few days later, he finds the food served in a tall jar with a narrow neck. Down in the jar goes the stork's long bill. All the fox can do is lick his chops. This fable may have suggested the old proverb â€Å"he who laughs last laughs best. † Many proverbs and maxims are expressions of the wisdom found in fables.Some of these sayings and the fables from which they come are listed after the â€Å"History of Fables† section. Fables by La Fontaine Another great teller of fables was Jean de La Fontaine (see La Fontaine). He wrote in France in the 17th century. La Fontaine based many of his fables on those of Aesop. In the writings of both men are â€Å"The Fox and the Crow,† â€Å"The Dove and the Ant,† â€Å"The Fox and the Grapes,† â€Å"The Maid and the Pail of Milk,† and â€Å"The Fox and the Stork. † Some of La Fontaine's titles vary slightly from Aesop's. â€Å"The Fox and the Crow† tells that a fox sees a crow ith a piece of cheese in her beak settle in a tree. The fox wants the cheese. He looks up at the crow and says, â€Å"Good day, Mistress Crow. How well you look today! I feel sure that your voice must surpass that of other birds, just as your figure does. Let me hear you sing but one song so I may greet you as queen of the birds. † The crow begins to caw her best.As soon as she opens her mouth, the piece of cheese falls to the ground and is snapped up by the fox. â€Å"That will do,† he says. â€Å"That was all I wanted. In exchange for your cheese, I'll give you a piece of advice for the future. Do not trust flatterers. Another of La Fontaine's fables is â€Å"The Animals Sick of the Plague. † The lion, who is king of the beasts, asks all the animals to confess their sins. The guiltiest will be sacrificed to save the rest. The lion begins by confessing that he has â€Å"devoured an appalling number of sheep† and â€Å"the s hepherd, too. † Reynard the Fox defends the king. His plea is applauded by the lion's flatterers. Finally a poor donkey is sacrificed after he confesses that he has eaten grass on the monastery grounds. The moral of the tale is: â€Å"Thus do the courts acquit the strong and doom the weak as therefore wrong. †

Abstinence vs Harm Reduction Essays - Alcohol Abuse, Free Essays

Abstinence vs Harm Reduction Essays - Alcohol Abuse, Free Essays ADDC 1101: Introduction to Addiction Abstinence vs Harm Reduction One of the most talked about debates in addiction counseling is between abstinence and harm reduction. In general, Abstinence-focused addiction counseling believes that recovery only exists if the addictive substance is completely removed from the life of the individual it affects. The issue is seen as largely black or white: either you drink/use drugs and deal with the consequences, or you abstain and live a life in recovery. Harm Reduction-focused addiction counseling generally follows the belief that not everyone is in a place to completely abstain; and therefore, it is best to take steps to reduce the risks to the person and others when the individual chooses to partake in the addictive substance. The notion is that some people may not currently be willingly or able to completely give up the substance of their addiction (www.new-hope-recovery.com). For people seeking help, total abstinence is an ideal goal but given their circumstances and motivation for change, that goal may be unreachable when they first seek help. Many abstinence-based facilities are moving away from kicking out a client after one positive urine screen, which was not always the case. Often the treatment team reassesses the situation and decides if the treatment plan is still appropriate and if the client is receiving the proper level of care. Similarly, abstinence-based facilities are also increasingly using or allowing pharmacotherapy as an adjunct to treatment. Many treatment facilities now work with clients who are on Suboxone, Vivitrol, Naltrexone, etc. Allowing these medications is a harm-reduction approach to treatment, but in practice those modalities are becoming more acceptable across the board (www.new-hope-recovery.com) There are many types of harm reduction modalities including: drug replacement therapy such as methadone or needle exchange programs, designated drivers, substituting less harmful drugs, testing illicit drugs for harmful additives and behavior modification to control intake. Because harm reduction philosophy and practice resides in the gray area of the continuum, research on the topic has been muddled, largely due to the lack of a consistent definition as to what harm reduction is and how it should be measured. This makes sense even if you only consider the expansive list provided above as types of harm reduction The general focus of harm reduction is not whether an individual does or does not do a particular behavior, it is about reducing the potential problems associated with it. Substance use under the harm reduction approach is not black/white, either/or; it is the gray area in between. If a person chooses to drink or use drugs, the focus is on ways to reduce the risk from using . An important concept that some people and policy makers do not understand is that the harm reduction approach should not be seen as condoning risky or illegal behavior. Rather, it understands that risky behavior is inevitably going to occur, so it is more beneficial to curb the negative consequences incrementally as best as possible (www.new-hope-recovery.com)

Abortion Essays (141 words) - Abortion In The United States

Abortion Essays (141 words) - Abortion In The United States Abortion My view on the abortion is pro-choice so I will debate the issue from the pro-life point of view. Abortion is in a word: murder. There is no way around it , people that have abortions are committing a crime. If one was killing a person who could defend themselves they would go to jail but the people who have abortions just get continue on with their sinful lives. Pro-choice promoters say that it is an embryo and having an abortion is nothing but when the sperm attaches to the egg , life is born. Pro-life wants nothing more than to see life carry on. Abortion is also an advanced form of birth control., it gives people an out when they get in trouble. People can have unprotected sex without consequences. Abortion is horrible and should be abolished.

SPECIFICS OF ILLUSTRATION ESSAY

SPECIFICS OF ILLUSTRATION ESSAY Today, we would like to focus on giving you more explanation about illustration essays. Many students are required to present research paper projects, custom essays and term papers. Illustration essays are often required to be written in all universities and colleges. Oftentimes, you are provided with the subject to write illustration assay about. The writing must start with an online research. Any illustration essay writings require to make a certain point. To make this point, you have to support it with a line of details or facts. This pattern will help you to justify and to clarify the essay point that you have chose to put an accent on.   So where to you start in providing supportive patterns? All you have to remember that your line or detail patterns should be highly appealing to the reader. This way you will help your audience to understand better what you are trying to say. If you add a point of vitality, you essay writing will definitely stand out. If you need our professional writing assistance, please, put an order or talk to our customer service representative 24/7.

Assignment 1 Essay Example | Topics and Well Written Essays - 750 words - 3

Assignment 1 - Essay Example Based on the agreement between the Aroma of Baltimore’s CEO and Parisian that encompassed the former to supply him with perfume products to sell in France, the two are in contract. This is because Aroma of Baltimore’s CEO when he met the latter tried to explain to him concerning perfume products sold by his company together with having samples to show the Parisian. The perfume samples intrigued the Parisian whereby afterwards he ended up contacting Aroma of Baltimore’s CEO to supply him for sales in France. Hence, the contract involved in this case is that of Distribution agreement though many details the two parties have not come to a conclusion. This is because Aroma of Baltimore’s CEO is yet to work on the Parisian’s but insists their mode of dealings will be in line with law of Maryland (Tepper 283). Besides Maryland’s law, UCC is also applicable in this case whose elaboration is in terms of sales. Sales in agreement distribution encompas ses profits and how perfumes products will reach France and condition for the Parisian to collect them and sell in his stores of distribute. Suppose the involved parties in this case who embrace Parisian and Aroma of Baltimore’s CEO come to a conclusion they need to adhere to other set laws other than what I have described in this memo, they can do so. This is especially if the former insists on international law principles governing state to state contracts and somehow assuming a slightly different mode of business. This is especially if the Parisian cites what he intends to do is not only to sell in retail but also act as a distributor in the entire country whereby they may come to an agreement concerning what other laws that may apply. These include certain aspects, which they may agree to comply with while in business as a supplier or buyer. These aspects include policies supporting promises, which

The Use of Emotional Focused Therapy Research Paper

The Use of Emotional Focused Therapy - Research Paper Example Attachment theory is the basis of information for attachment injury work. John Bowlby considered the "father" of attachment theory found that the way that children form attachments based on their early attachments to their primary caregiver. If they are able to bond strongly with this individual, they have a strong foundation for love, respect, self-esteem, and self-confidence. Farley (2004) studied Bowlby's work and suggests that children are always looking for the presence of their caregiver and asking the question,   Ã‚  "Is the attachment figure nearby, accessible, and attentive?" If the answer to this question is "yes", the child will grow up feeling confident and secure and may be able to explore their environment easier; they will be more prone to have close friends and to be very social. If the child perceives that the answer to this question is "no," they will more likely feel anxious and afraid, and will constantly seek out attention because they are looking for the careg iver. These children develop a lack of trust because they feel that the attachment figure will not be available to them, and it also means that they may not be able to reestablish a connection with the attachment figure (Farley, p. 1). Translating this information to adult attachment therapy, Farley states that "the same motivational system that gives rise to the close emotional bond between parents and their children is responsible for the bond that develops between adults in emotionally intimate relationships" (p. 1). The challenge is that when an attachment is not clear or has not developed in childhood, as children grow into adults, they may experience attachment injuries.

Ethics in Criminal Justice Essay Example | Topics and Well Written Essays - 500 words - 3

Ethics in Criminal Justice - Essay Example When one thinks of ethics and the attorney, it is nearly always theorized that the defense attorney bends/breaks the most ethical/moral rules. However, this could not be further from the truth. In effect, the defense attorney has a very clear function; to represent the accused and seek to have the accused acquitted or at the very least to have his/her sentence diminished. What is more, the moral and ethical responsibility in performing this job lies in the fact that regardless of the guilt or the nature of the crime, it is the attorney’s role to defend the client in all matters. Therefore, in order to perform such a function in an ethical and moral way, the attorney must actively engage to work for the benefit of those he/she represents. A complicating ethical/moral factor for the defense attorney lies in the fact that he/she may be working to set free a criminal that should be forced to serve a sentence for the crime they have perpetrated. Furthermore, the defense attorney faces a moral/ethical dilemma with regards to the victim and their friends/family/representatives. In attempting to lessen the sentence or acquit the accused, the defense attorney is understood to disrespect whatever loss that the victim’s family/friends may have experienced. Therefore, actively working to undermine the sense of closure that effective justice might bring these parties further complicates the roles and responsibilities of the defense attorney. Similarly, the prosecuting attorney has the much more ethically/morally complicated job. This is due to the fact that the prosecuting attorney is tasked with seeking to indemnify all those cases that come before him/her. Secondly, the ethical/moral responsibility and conviction of the prosecutor is further blurred by the fact that the state/entity that they represent may likely be willing to lessen or reduce a given sentence regardless

Protein concentration Essay Example | Topics and Well Written Essays - 1000 words

Protein concentration - Essay Example Protein analyses are used for basic research useful in determining specific activities of enzymes, hormones, antibodies and others substances. There are many methods used for the assay such as colorimetric detections, protein copper chelation chemistry and other methods. The Lowry method is one of the most common and useful protein assay methods used with ready to use reagents (Pierce, 2014). The use of absorbance reading for analyzing proteins has been proven to be very useful such that it can be used to predict protein sequence (Anthis and Clore, 2013). Protein absorbs ultraviolet rays. The strong capacity of protein to absorb UV light allows analysis of protein samples through spectrophotometry (Craic Technologies, 2012). There has been many methodologies produced for protein analysis that proves to be accurate and produce good results which include the Bradford Assay and Lowry Assay considered as the most common method (Knight and Chambers, 2003), Biuret Assay, Bichinchoninic Aci d Assay. These methods have their respective advantages and disadvantages when used to read protein concentrations (Sapan, et al. 1999). Other modern techniques are also developed such as DNA Pull down Assay, Microplate Capture and DetectionAssay, Electrophoretic Mobility Shift Assay, and more (Pierce Protein Biology Products, 2014). There will be fives test tubes properly labeled used for the assay. A test sample diluted with 85% Sodium Chloride Solution is used to reach a final concentration of 150-100 ug/ml. The blank test tube will be added with 0.20ml 85% Sodium chloride Solution. The blank test tube will be used as reference test tube. This will be the test tube for comparison purposes with the other test tubes containing the various reagents. The blank test tube will be the first tube to be read in the spectrophotometer that will set back the reading to zero. All the other test tubes would be read in comparison with the blank test tube’s

Innovative Food and Beverage Marketing Ideas Essay

Innovative Food and Beverage Marketing Ideas - Essay Example Rock music usually has a strong back beat. (Wikipedia) In the late 1960s, rock music was blended with folk music to create folk rock, and with jazz, to create jazz-rock fusion. In the 1970s, rock incorporated influences from soul, funk, and Latin music. In the 1970s, rock developed a number of subgenres, such as soft rock, blues rock, heavy metal-style rock, progressive rock, art rock, techno-rock, syth-rock and punk rock. Rock subgenres from the 1980s included hard rock, indie-rock and alternative rock. In the 1990s, rock subgenres included grunge-style rock, Britpop, and Indie rock. (Wikipedia) The influence of rock and roll is far-reaching, and has had significant impact worldwide on fashion, film styles, and even the hospitality industry.. This impact is broad enough that rock and roll may also be considered a lifestyle in addition to a form of music. Rock music was the inspiration of Tigrett and Morton's Hard Rock Caf (HRC) that originated in London. (Wikipedia) HRC is a unique genre in the hospitality industry, being a chain of restaurants, hotels, and casinos that is known for its music and memorabilia rather than its food. Customers come to HRC mainly for the experience of the live music event, which is a highly strategic marketing innovation of the caf. It was founded in 1971 by music-loving entrepreneurs Isaac Tigrett and Peter Morton. The first HRC opened near Hyde Park Corner in London, in a former Rolls Royce car dealership show room. In 1979 Tigrett and Morton began to cover the walls with rock and roll ephemera. Hard Rock was most popular in the 1980s when some people engaged in the hobby of visiting as many locations as possible and collecting a Hard Rock t-shirt bearing the Cafe logo and the location name. The Hard Rock Cafe's motto "Love All, Serve All" was adopted from Tigrett's guru Sathya Sai Baba. (Wikipedia) The HRC Marketing Mix There are about eight million restaurants in the world and some 300,000 restaurant companies. The restaurant industry is a classic mature market. Companies face stiff competition and low profit margins. (Yahoo Finance) Thus, innovative marketing ideas are necessary for any restaurant business to remain competitive and sustainable. Like many other restaurants and cafes, Hard Rock adapts the descriptive labeling for its menu and more. It has reinvented the menu to become an art cum history book. But more than the artistic menu, what makes HRC sustainable is its marketing mix that combines music, food, museum and merchandising. According to Proctor (2000), positioning products in people's minds and making them attractive to market segments requires careful formulation of the marketing mix. Getting the right blend of the product, promotion price and distribution is essential to put the carefully carried out analysis into operation. The aim is to portray an image for the product or service that will match with how one wants the product to be visualised in people's minds, i.e. its positioning. Image is not only reflected in the promotional messages which are directed towards the target market but also in the pricing strategy, the mode of distribution and in the appearance of the product or service itself. Live Rock MusicHRC has position itself for dominance in a market that caters to customers who love not only

What is an american Essay Example | Topics and Well Written Essays - 750 words

What is an american - Essay Example an citizen does not only involve holding an American passport but it also entails respecting the ideas of the American founding fathers such as George Washington, James madison and Benjamin franklin (Dahl 134). Being an America also entails observing the American cultures and having a sense of belonging to them. A real American respects the American culture in terms of music, sports, language and norms. An American is that kind of person who will salute when they hear their olden native songs play since they understand where they country has come from and what it has gone through. America is a country that has been through a lot to achieve its stability and the successes it has now. An American is a kind of person who understands that life does not come on a silver platter since they have seen their country go through a lot. An America is a person who understands that achieving good things requires action exertion and effort (Uba 34). America has been involved in wars and even political assassinations to achieve its excellent political structure and hence an American must be a person who can persevere a lot. America is associated with famous innovations such as being the first people to step on the moon and also inventing the computer. This therefore means that Americans are big dreamers and innovators and they are people who work towards limitless innovations. Americans are a kind of people who understands that making ends meet one must use their brains and wits perfectly. America is home to the largest and most famous universities and hence an American is a person who values education. On average every American takes their education to the degree level. On the other hand an American is a person who understands that it is not education that matters it is how you use your brain that matters. This has been showcased where dropouts such as bill gates have ended up being innovators of very useful technology and have created worldwide employment even without

Innovative Food and Beverage Marketing Ideas Essay

Innovative Food and Beverage Marketing Ideas - Essay Example Rock music usually has a strong back beat. (Wikipedia) In the late 1960s, rock music was blended with folk music to create folk rock, and with jazz, to create jazz-rock fusion. In the 1970s, rock incorporated influences from soul, funk, and Latin music. In the 1970s, rock developed a number of subgenres, such as soft rock, blues rock, heavy metal-style rock, progressive rock, art rock, techno-rock, syth-rock and punk rock. Rock subgenres from the 1980s included hard rock, indie-rock and alternative rock. In the 1990s, rock subgenres included grunge-style rock, Britpop, and Indie rock. (Wikipedia) The influence of rock and roll is far-reaching, and has had significant impact worldwide on fashion, film styles, and even the hospitality industry.. This impact is broad enough that rock and roll may also be considered a lifestyle in addition to a form of music. Rock music was the inspiration of Tigrett and Morton's Hard Rock Caf (HRC) that originated in London. (Wikipedia) HRC is a unique genre in the hospitality industry, being a chain of restaurants, hotels, and casinos that is known for its music and memorabilia rather than its food. Customers come to HRC mainly for the experience of the live music event, which is a highly strategic marketing innovation of the caf. It was founded in 1971 by music-loving entrepreneurs Isaac Tigrett and Peter Morton. The first HRC opened near Hyde Park Corner in London, in a former Rolls Royce car dealership show room. In 1979 Tigrett and Morton began to cover the walls with rock and roll ephemera. Hard Rock was most popular in the 1980s when some people engaged in the hobby of visiting as many locations as possible and collecting a Hard Rock t-shirt bearing the Cafe logo and the location name. The Hard Rock Cafe's motto "Love All, Serve All" was adopted from Tigrett's guru Sathya Sai Baba. (Wikipedia) The HRC Marketing Mix There are about eight million restaurants in the world and some 300,000 restaurant companies. The restaurant industry is a classic mature market. Companies face stiff competition and low profit margins. (Yahoo Finance) Thus, innovative marketing ideas are necessary for any restaurant business to remain competitive and sustainable. Like many other restaurants and cafes, Hard Rock adapts the descriptive labeling for its menu and more. It has reinvented the menu to become an art cum history book. But more than the artistic menu, what makes HRC sustainable is its marketing mix that combines music, food, museum and merchandising. According to Proctor (2000), positioning products in people's minds and making them attractive to market segments requires careful formulation of the marketing mix. Getting the right blend of the product, promotion price and distribution is essential to put the carefully carried out analysis into operation. The aim is to portray an image for the product or service that will match with how one wants the product to be visualised in people's minds, i.e. its positioning. Image is not only reflected in the promotional messages which are directed towards the target market but also in the pricing strategy, the mode of distribution and in the appearance of the product or service itself. Live Rock MusicHRC has position itself for dominance in a market that caters to customers who love not only

Sustainable Resources Are the Only Way forward Essay

Sustainable Resources Are the Only Way forward - Essay Example The Island was a landmark of God's magnificence but due to large deforestation by local inhabitants and changes in climatic patterns causing rains to stop resulted in forests being wiped off from the island's face. The inhabitants thus had nothing to feed on and in the end, they started feeding on other humans. Thus man became an animal. The present deforestation in the Amazon is leading a path to a similar future because at the current rate it is predicted that in a couple of decades the forest will reduce by 40% in size. This will cause a dramatic shift in the carbon-absorbing pattern of the area and consequently, the temperatures there will rise to make it harder for the rest of the 60% of the remaining forest to survive (Wright & Nebel, 2007). The decline will, therefore, be at an exponential rate consequently resulting in the elimination of the Amazon from the face of the earth. The fact that government laws allow such developments to take place is most alarming. It is legally allowed to clear the forest by any means if the intention is to grow crops (soybeans in this case) and this results in the ownership of the land furthermore, cleared land is worth more and forested land so owners who wish to keep their property in good value, do not let the forest reclaim ‘their’ place naturally. This shows a sense of heightened selfishness in the local population of Brazil. Clearly, the concept of alternative resources is not a very popular practice and the locals are bent upon destroying the forest without being aware of the disastrous consequences just like the old tribes of Easter Island.

Benefits of Genetically Modified (GM) Foods to Human Health

Benefits of Genetically Modified (GM) Foods to Human Health Introduction Genetically modified food, also known as GM food refer to foodstuff such as animals or plants that had their genetic makeup altered to make them grow bigger, stay fresher and other benefits that will make human life more simple. The concept of genetically modified (GM) foods has existed for many years. Cross-breeding of plants, such as different types of corn, has been applied before with the purpose of transferring a desirable trait from one plant species to another (Whitman, 2000). However, a substantial amount of time is required to obtain a specific result. This is because all of the genes are pooled together and numerous attempts are required for the production of offsprings with the preferred trait. Tomatoes are the first GM crop introduced to the world. Tomatoes developed by Monsanto came into the market in 1994 after approval by the US FDA. In 2008, US FDA consultation procedures on bioengineered foods were completed by a total of 111 bioengineered food products. According to Grocery Manufacturers of America, genetically engineered plants are the ingredients for between 70 percent and 75 percent of all processes foods available in U.S. grocery stores (centerforfoodsafety.org, n.d.). Advocates of GM foods such as economists, scientists, researchers hail from various sectors, as well as from agricultural and food industries. Although genetically modified foods arises many concerns regarding its safety and consequences of consumption, the real question posed by the society is whether these GM foods should be banned for the benefit of mankind. Even if GM foods have been known to trigger allergic reactions and toxicities, is environmentally hazardous and costly, it should not be banned because it is confirmed to be beneficial to human health, environmentally friendly and able to improve the quality and quantity of yields. This report is mainly focused on the benefits of GM food towards mankind. The reasons why GM foods should not be banned are as conveyed in this report. The comments and personal views of numerous professionals are included in this report to show the evident benefits of GM foods. This report is not confined to any particular region or country but is assessed from a global point of view. This is due to GM foods being present in almost all countries worldwide. Additionally, to fulfill ever-increasing needs of humans, conventional crops are genetically being replaced by GM crops. Benefits to human health GM food brings many advantages to mankind. First of all, GM food that was engineered genetically is able to sustain favorable human health and enrich the wellbeing of its consumers. This is because it can remove the malnutrition problem faced by the current world and GM crops can be modified to become edible vaccines to reduce vulnerability towards diseases. Malnutrition problems can be solved by introducing GM foods enhanced with nutrition that humans are lacked of, such as vitamin D and iron that will cause rickets in children or osteoporosis in aged adults as well as iron deficiency. Susceptibility to a certain disease can be reduced if edible vaccines are added into the GM foods such as the GM banana (Whitman, 2000). Hepatitis B can be prevented by eating such genetically modified bananas. 2.1 Solves malnutrition problems Genetically modified foods can remove malnutrition problems faced by mankind today. Vitamins and minerals can be inserted into GM crops such as GM rice to make humans healthier. GM rice contains high amounts of Vitamin A compared to non-GM rice. The enhancement of vitamin A in GM rice will be able to result in the treatment of diarrhea in infants to be significantly easier as well as reducing the likelihood of chances of humans being diagnosed with night blindness (Gola, 2005). The other malnutrition problem often faced by humans is iron deficiency. According to the World Health Organization (2009), approximately two billion people prove to be tested positive for iron deficiency. As such, researchers have invested in GM rice by intensifying the iron content in polished rice to solve the iron deficiency problem. The genes that were inserted into the GM foods have a positive effect on the accumulation of iron in the rice kernel that causes the GM rice to contain 6 times more iron compared to the original variety (ScienceDaily, 2009). 2.2 Some GM crops possess medical advantages Some GM crops are modified to become edible vaccines that can reinforce the immune system of humans. Some GM crops have been inserted with DNA sequences encoding for antibodies into their genome (Dickinson, 2009). This enables the crops to produce antibiotics in their cells. GM crops such as banana, tomato and potato have been altered to contain bacterial or rotavirus antigens. Large scaled immunizations can be made by introducing edible vaccines to patients, rendering the vaccinations of these diseases considerably easier, painless, and accessible. Per se, antibodies contained in such GM foods will be able to enhance the immune system of human bodies to combat against pathogens when consumed orally. Therefore, it will not be uncommon in the near future when humans can merely ingest GM tomatoes instead of waiting in line to see a doctor. Hazards to human health Opponents of GM foods claim that GM foods are potentially risky to human health. They assert that GM foods will trigger allergenicity in the human body should it be eaten. There is a possibility that a new allergen will be created and result in susceptible individuals exhibiting symptoms of allergic reactions when a foreign gene is introduced into a crop. Though so, this affirmation is weak. GM foods are genetically engineered to have their allergenic-causing proteins to be removed. As such, they do not contain potentially harmful proteins as compared to non-GM foods such as peanuts, cereals and eggs. Producing hypoallergenic GM foods would be a desired commodity as these foods will possess the ability to notably decrease the danger of adverse reactions. This offers the possibility of consumption by allergen-sensitive individuals, enabling to enjoy the pleasure of being able eat foods on par with normal people (Herman, 2003). Besides that, GM crops will reduce herbicides on crops that may cause reactions in our bodies. GM crops that are modified to be resistance to insects will reduce the amount of herbicides used by farmers that will cause health problems. Hormonal signaling in human cells has been discovered to be altered by a common weed killer in U.S. (ScienceDaily, 2008). In another case claimed by Gammon (2009), a top selling weed killer, Roundup, has been found to magnify the toxicity in human cells. Hence, GM crops that are enhanced with resistance towards pests are able to completely eliminate the use of herbicides and weed killers, thereby protecting consumers from herbicide-induced ailments. Environmentally friendly One of the benefits introducing GM foods is that the plantation of GM crops is environmentally affable. Currently, our world is afflicted with the issue of pollution. To rectify this problem, GM crops are modified to resistance to insect and pest attack as well as to herbicides. Additionally, another process which is applied in an effort to make GM crops environmentally friendly is phytoremediation. Therefore, pollution can be greatly reduced and eventually be eliminated altogether. 3.1 Resistance to insect and pest GM crops can be genetically engineered to show resistance toward pests. GM crops can be genetically altered to contain a gene which encodes for a specific protein which is toxic to pests. Farmers typically use many tons of chemical pesticides annually. Consumers do not wish to eat food that has been treated with pesticides because of potential health hazards, and excess waste due to agricultural use of pesticides and fertilizers could potentially pollute and harm the environment. The application of chemical pesticides can be eliminated through the growing of GM crops such as B.t. corn. B.t. corn is engineered to possess genes in their genetic make-up that encode for the creation of B.t. toxin which only specifically responsive to particular species of insect larvae and will not affect others life forms. Other environmentally friendly characteristics of B.t. toxins include biodegradability and safe for other living organisms. Varieties of sugar beet as well as winter oil-seed which have been modified to induce tolerance towards specific herbicides were scrutinized by the Bright project (Black, 2004). 3.2 Phytoremediation Phytoremediation is defined as the rectification of environmental issues through the usage of plants which alleviate the environmental problem without the need to relocate and dispose contaminant materials somewhere else. Crops of GM foods can be genetically altered to exhibit preferable characteristics, especially the ability of certain plants called hyperaccumulators to bioaccumulate, degrade or render harmless contaminants in soils, water or air (Wikipedia, 2010). For instance, genes in trees can be manipulated and conformed to absorb more carbon dioxide gas, CO2 and hence, would reduce the risk of global warming. Heavy metal pollution in contaminated soil and groundwater sources can also be assuaged by the use of such plants. Quoting Kochian (2004), Contaminated soils and waters pose major environmental, agricultural and human health problems worldwide. These problems may be partially solved by an emerging new technology phytoremediation. Pollution and contamination of the soil Opponents of GM foods claim that herbicide-resistant crops will only encourage farmers to increase the amount of herbicide used as the crops are already immune to the herbicide used and will not be affected. In order to kill pests that will harm the crops, they increase the quantity of the certain herbicide used to eradicate pests extensively. This results in pollution of the soil due to excessive usage of herbicides to kill pests at a faster rate to reduce harm inflicted upon the crops, thereby rendering the piece of land infertile or that crops grown on it may contain traces of pollutants and is hazardous should they be consumed. However, that claim is merely an assumption. As avowed by Monsanto (n.d.), the application of herbicide-resistant crops is able to decrease the number of herbicide sprays needed to keep pests at bay and this will promote environmentally reliable herbicide usage, even when used in moderation. For some crops, it is not cost-effective to remove weeds by physical means such as tilling, so farmers will often spray large quantities of different herbicides (weed-killers) to destroy weeds, a time-consuming and expensive process, which requires care so that the herbicide does not harm the crop plant or the environment. Crop plants genetically-engineered to be resistant to one effective herbicide could help prevent environmental damage by reducing the amount of herbicides needed. For example, Monsanto has created a strain of soybeans genetically modified to be not affected by their herbicide product Roundup. A farmer growing these soybeans will then only require one type of weed-killer in moderate amounts instead of multiple types, hence reducing production cost and limiting the dangers of agricultural waste run-off. Improve the quality and quantity With the population of the world growing substantially each year, significant amounts of stress are placed on resources of land fit for plantation, water, energy, as well as other biological reserves to supply sufficient food whilst sustaining the coherence of the ecosystem. As affirmed by the World Bank and the United Nations, roughly 1 to 2 billion humans suffer from malnourishment, signifying a sign of scarce food supply, low incomes and sparse allocation of food supplies (Pimentel, Huang, Cordova, Pimentel, 1996). Introduction of GM foods have greatly alleviated the problem. GM crops are modified to produce greater amounts of yield and increase the nutritional value in crop-derived foods. 4.1 Solution for world foods crisis Substantial amounts of yield are able to solve the world food crisis. Desperate pleas for richer, better-off countries to utilize genetic engineering in elucidating famines are a result of thousands losing their lives daily and millions on the verge of starvation. By revising the genetic make-up of plant strains, biotechnology will be able notably lessen world hunger. Crops can be engineered to resist diseases, resulting in the quantity of yield succumbing to disease to decrease. In another case, cold-resistant crops are able to benefit countries enduring from winter the whole year round. Extremely limited variants of crops are able to be cultivated in such countries due to the extreme condition of the environment present. By assimilating a gene enabling the crop to withstand such low temperatures, the range of crops planted will be increased and the amount of crops dying from the coldness is reduced. 4.2 Increase the quality of crops The quality of GM crops is considerably higher than unmodified crops due to their greater shelf life. When a crop ripens, bacteria and fungi are attracted, further catalyzing the decomposing process. For example, firmer tomatoes possess a higher substance to water ratio, causing them to rot at a slower, much delayed rate. In addition, the exterior appearance and flavor of the fruit are not influenced, the fruit is able to endure longer transportations which require more time, and harvest of the GM crop can be done simultaneously. Economic concern Adversaries of GM foods assert that the introduction of GM foods will give rise to economic concerns. Commercialization of GM foods is expensive and time-consuming, and agri-biotechnological companies are keen on ensuring profitable revenue for their investments. As numerous techniques for genetic manipulation and GM crops have been patented, copyright violation is among one of their biggest apprehensions. This will thereby increase the price of seeds to the extent that small-scale farmers and third world countries are unable to afford the cost of these seeds, thereby widening the wedge between the wealthy population and the poor. Though so, this argument is weak and has no sound base. Farmers stand the opportunity to reap exponential amounts of profit from the cultivation of GM crops. Money is able to be saved on the amounts of pesticides used, and a shorter period of time is required to produce desirable yield. GM foods are precise in their make-up, and unwanted genes can be replaced with preferred genes incorporated with the various benefits and advantages. Such crops are also able to be modified to exhibit resistance towards droughts or tolerance to salinity. With the world population increasing at an alarming rate and more land is required for development instead of plantation, farmers may be able plant crops on land formerly unsuitable for growing of crops. GM crops able to thrive and flourish in unfavorable conditions and extreme environments will then be able to benefit mankind. 5.0 Recommendations Firstly, GM foods should be legalized and commercialized throughout the world. Governments should show their encouragement by funding and investing in research regarding the production and testing of GM foods. Scientists must also expose the benefits and safety of GM food consumption to the public to comfort their doubts regarding GM foods. In addition, the price of GM foods must be controlled and subsidized by the government. By doing so, GM food can then be afforded by the working-class population. Advocates of GM food should show their support for the legalization of GM foods by purchasing GM food stuffs and spreading news of the benefits of GM foods. However, research and the creation of GM foods must be closely monitored so that products that might harm its consumers are not created under any circumstances. Numerous safety tests and examinations must be carried out to ensure its side effects are not harmful to human health. By doing so, better prospects for mankind can unfold in the future where world starvation and malnutrition is no longer a crisis, and human health can be maintained through the intake of GM foods. 6.0 Conclusion GM foods have raised much controversy in many nations throughout the world. People are still indecisive in their choice to consume products containing GM foods. It stands to be true that doubts concerning GM foods were widespread when first introduced to the public, but through many years of experimental analysis as well as safety tests, GM foods have been confirmed to be safe for human consumption with numerous benefits as a bonus. In fact, GM foods are essential now in resolving the crisis of hunger and scarcity of food around the world. Acceptance of GM foods are beginning to increase significantly over the years as more and more people are convinced of their benefits in terms of cost, health, and nature. Therefore, it cannot be denied that GM foods should be legalized for the benefit of mankind. As mentioned in the report, GM foods promote good human health, are environmentally friendly and (). Hence, it is irrefutable that its advantages totally outweigh its drawbacks and that GM foods are the way to go in ensuring a brighter future for us and for the whole world.

Symbolism in The Glass Menagerie Essay -- essays research papers

Symbolism in The Glass Menagerie From the beginning, the figure of the narrator shows that Williams' play will not follow the conventions of realistic theater. The narrator breaks the conceptual "fourth wall" of naturalistic drama by addressing the audience directly. Tom also tells us that he is going to give the audience truth disguised as illusion, making the audience conscious of the illusory quality of theater. By playing with the theme of memory and its distortions, Williams is free to use music, monologues, and projected images to haunting effect. Tom, as narrator, tells the audience that the gentleman caller is a real person†¹more real, in many ways, than any other character†¹but he also tells the audience that the gentleman is a symbol for the "expected something that we live for," the thing for which we are always waiting and hoping. This naming of a character as both real entity and symbol is characteristic of Williams' work; both of these aspects of the gentleman caller are important to the overall impact of the Play. The allusion to Guernica and the turmoil in Spain, juxtaposed to the uneasy peace in America, establishes a tense atmosphere as the play's background. There is symmetry between the uneasy peace of the time period and the uneasy peace in the Wingfield house. Just as America stirs restlessly with the uneasy peace before the Second World War, Tom seethes with the need to escape his home and set out into the world†¹as his father did before him. The fire escape, a visually prominent part of the set, is an important symbol for the imprisonment that Tom feels and the possibility of a way out. In his stage directions, Williams characteristically imbues the fire escape with symbolic weight, saying that the buildings are burning with the "implacable fires of human desperation." Tom addresses the audience from the fire escape, and his positioning there, standing alone between the outside world and the space of the apartment, points to the painful choice he makes later in the play. In order to escape, he must escape alone and leave his mother and sister behind. This is the first scene where the audience sees Laura taking care of her glass menagerie. The glass menagerie is the most important symbol for Laura and her fragility. H... ... is also, in many ways, the surrogate for Williams' sister†¹whose name was Rose. Williams uses the rose as a motif for Laura to emphasize her delicateness and her beauty, as well as her worth. The fantastic blue color of the flower shows, however, that Laura is not a being of this world Tom's closing speech is a great moment. The descending fourth wall puts a powerful but permeable barrier between Tom and his family. They are behind him, behind him in time and in the physical space of the stage, and they are inaudible. Yet he cannot seem to shake the memory of them, and they are clearly visible to the audience. Although he has never explicitly spoken of one of the play's most important themes†¹the conflict between responsibility and the need to live his own life†¹it is clear that he has not been able to fully shake the guilt from the decision that he made. The cost of escape has been the burden of memory. For Tom and the audience, it is difficult to forget the final image of frail Laura, illuminated by candlelight on a darkened stage, while the world outside of the apartment faces the beginnings of a great storm.

Siobhan Somerville’s essay Passing through the Closet in Pauline E. Hop

Siobhan Somerville’s essay â€Å"Passing through the Closet in Pauline E. Hopkins’s Contending Forces† In Siobhan Somerville’s essay, â€Å"Passing through the Closet in Pauline E. Hopkins’s Contending Forces†, the tacit allusion to homosexuality within Hopkins’ story is argued to be a resource used to question the dominance or implicit strength of heterosexuality in the African-American community over Black women. While I do believe Hopkins may have intended for the novel to raise questions about the institution of marriage in relation to the African-American female, I do not believe the argument is as polarized as a difference between homosexual and heterosexual attraction in relation to politics between the sexes. Instead, I would argue that the very ambiguity of sexuality within the text serves to comment on a larger issue of what makes a woman female and the importance of intimate bonds between women in society. The most important piece of textual evidence in Somerville’s argument is the attic scene between Dora and Sappho. In this scene Sappho begs Dora to spend the morning with her after a snowstorm from the previous night makes it impossible for her to go to work. The two lock themselves away in Sappho’s attic apartment and commence to have a tea party and â€Å"play ‘company’ like the children† (Hopkins 117). In her essay, Somerville describes this as a highly sexualized scene, in which the intimacy between the two women hints at a possible homosexual attraction between the two, given the homoerotic description of their affection towards one another (Somerville 149-152). While I do believe the scene does have a certain element of homoerotic tension, I would not go so far as to polarize the scene as clearly â€Å"homosexual† as â€Å"a pot... ...al Economy' of Sex." Toward an Anthropology of Women. Ed. Rayna R. Reiter. New York: Monthly Review Press, 1975. 157-210. Hopkins, Pauline E. Contending Forces: A Romance Illustrative of Negro Life North and South. New York: Oxford University Press, 1988. Levi-Strauss, Claude. The Elementary Structures of Kinship. Ed. Rodney Needham. Trans. James Harls Bell and John Richard von Sturmer. Boston: Beacon Press, 1969. Sedgwick, Eve Kosofsky. Between Men: English Literature and Homosocial Desire. New York: Columbia University Press, 1985. Smith-Rosenberg, Carroll. â€Å"The Female World of Love and Ritual: Relations between Women in Nineteenth-Century America.† Signs, Vol. 1, No. 1 (1975). 25 Oct. 2005 . Somerville, Siobhan. â€Å"Passing through the Closet in Pauline E. Hopkins’s Contending Forces† American Literature, Vol 69, No 1, (1997). 19 Oct. 2005

Election Laws Cases Essay

1. Cayetano v. Monsod, 201 SCRA 210 FACTS: Monsod was nominated by President Aquino as Chairman of the Comelec. The Commission on Appointments confirmed the appointment despite Cayetano’s objection, based on Monsod’s alleged lack of the required qualification of 10 year law practice. Cayetano filed this certiorari and prohibition. ISSUE: Whether or not Monsod has been engaged in the practice of law for 10 years RULING: YES. The practice of law is not limited to the conduct of cases or litigation in court. It embraces the preparation of pleadings and other papers incident to actions and special proceedings, the management of such actions and proceedings on behalf of clients, and other works where the work done involves the determination of the trained legal mind of the legal effect of facts and conditions (PLA vs. Agrava.) The records of the 1986 constitutional commission show that the interpretation of the term practice of law was liberal as to consider lawyers employed in the Commission of Audit as engaged in the practice of law provided that they use their legal knowledge or talent in their respective work. The court also cited an article in the January 11, 1989 issue of the Business Star, that lawyers nowadays have their own specialized fields such as tax lawyers, prosecutors, etc., that because of the demands of their specialization, lawyers engage in other works or functions to meet them. These days, for example, most corporation lawyers are involved in management policy formulation. Therefore, Monsod, who passed the bar in 1960, worked with the World Bank Group from 1963-1970, then worked for an investment bank till 1986, became member of the CONCOM in 1986, and also became a member of the Davide Commission in 1990, can be considered to have been engaged in the practice of law as lawyer-economis t, lawyer-manager, lawyer-entrepreneur, etc. 2. 18 December 1990 G.R. No. 93867 FACTS: The petitioner is challenging the designation by the President of Associate Commissioner Yorac as Acting Chairman of the COMELEC, in place of Chariman Davide. The petitioner argues that the choice of the Acting Chairman is an internal matter to the COMELEC. It is also averred that the designation done by the President of the Philippines violates the independence of the COMELEC. ISSUE: Whether the designation done by the President of the Philippines violates Article IX-A, Section 1 of the Constitution. RULING: Article IX-A, Section 1 of the Constitution expressly describes all the Constitutional Commissions as â€Å"independent.† Although essentially executive in nature, they are not under the control of the President of the Philippines in the discharge of their respective functions. Its decisions, orders and rulings are subject only to review on certiorari by the Court as provided by the Constitution in Article IX-A, Section 7. The choice of temporary chairman in the absence of the regular chairman comes under that discretion. That discretion cannot be exercised for it, even with its consent, by the President. The designation by the President of respondent Yorac as Acting Chairman of the COMELEC is declared unconstitutiona 2. Sixto Brillantes, Jr. vs. Haydee B. Yorac[G.R. No. 93867. December 18, 1990.] FACTS: Respondent, as Associate COMELEC Chairman, was appointed by the President as Chairmanthereof, replacing former Chairman Hilario Davide; the former chairman was appointed to thefact-finding commission regarding the December 1989 Coup d etat. Petitioner moved for herremoval, stating that her appointment was contrary to Article IX-C, Section 1(2) of the 1987Constitution, where â€Å"(I)n no case shall any Member (of the Commission on Elections) beappointed or designated in a temporary or acting  capacity.†Issue: Is respondents appointment as Chairman in the case at bar unconstitutional.Ruling: Yes. Article IX-A Section 1 of the Constitution expressly provides for the independence of theConstitutional Commissions from the executive department; this means that they are governedby the Constitution itself and cannot be under the control of the Pres. 3. UNIDO VS. COMELEC In 1981, the BP proposed amendments to the 1973 Constitution. The amendments were to be placed to a plebiscite for the people’s approval. The YES vote was being advanced by KBL – Marcos’ Party. While the NO vote was being advanced by UNIDO. To ensure parity and equality, COMELEC issued Resolutions 1467-1469 w/c basically provided that there be equal opportunity, equal time and equal space on media use for campaigns for both sides. On 12 Mar 1981, Marcos campaigned for the YES vote via TV and radio from 9:30pm to 11:30pm. The same was broadcasted live by 26 TV stations and 248 radio stations nationwide. UNIDO petitioned before the COMELEC that they be granted the same opportunity as Marcos has pursuant to Res’ns 1467-69. COMELEC denied the demand. UNIDO assailed the denial as a denial of equal protection before the laws. ISSUE: Whether or not UNIDO was denied equal protection by virtue of COMELEC’s denial of their request. HELD: The SC ruled that UNIDO was not denied due process nor were they not afforded equal protection. It is the considered view of the SC that when Marcos conducted his ‘pulong-pulong’ or consultation with the people on March 12, 1981, he did so in his capacity as President/Prime Minister of the Philippines and not as the head of any political party. Under the Constitution, the ‘Prime Minister and the Cabinet shall be responsible . . . for the program of government and shall determine the guidelines of national policy’. In instances where the head of state is at the same time the president of the political party that is in power, it does not necessarily follow that he speaks with two voices when he dialogues with the governed. The president is accorded certain privileges that the opposition may not have. Further, the SC cannot compel TV stations and radio stations to give UNIDO free air time as they are not party to this case. UNIDO must sought contract with these TV stations and radio stations at their own expense. 4. SANIDAD vs. COMELEC 181 SCRA 529 Facts: On 23 October 1989, RA 6766 (Act providing for an organic act for the Cordillera Autonomous Region) was enacted into law. The plebiscite was scheduled 30 January 1990. The Comelec, by virtue of the power vested by the 1987 Constitution, the Omnibus Election Code (BP 881), RA 6766 and other pertinent election laws, promulgated Resolution 2167, to govern the conduct of the plebiscite on the said Organic Act for theCordillera Autonomous Region. Pablito V. Sanidad, a newspaper columnist of â€Å"Overview† for the â€Å"Baguio Midland Courier† assailed the constitutionality of Section 19 (Prohibition on columnists, commentators or announcers) of the said resolution, which provides â€Å"During the plebiscite campaign period, on the day before and on plebiscite day, no mass media columnist, commentator, announcer or personality shall use his column or radio or television time to campaign for or against the plebiscite issues.† Issue: Whether columnists are prohibited from expressing their opinions, or should be under Comelec regulation, during plebiscite periods. Held: Article IX-C of the 1987 Constitution that what was granted to the Comelec was the power to supervise and regulate the use and enjoyment of franchises, permits or other grants issued for the operation of transportation or other public utilities, media of communication or information to the end that equal opportunity, time and space, and the right to reply, including reasonable, equal rates therefor, for public information campaigns and forums among candidates are ensured. Neither Article IX-C of the Constitution nor Section 11-b, 2nd paragraph of RA 6646 (â€Å"a columnist, commentator, announcer or personality, who is a candidate for any elective office is required to take a leave of absence from his work during the campaign period†) can be construed to mean that the Comelec has also been granted the right to supervise and regulate the exercise by media practitioners themselves of their right to expression during plebiscite periods. Media practitioners exercising their free SANIDAD vs. COMELEC 5. LAZATIN VS. COMELEC Lazatin filed the instant petition assailing the jurisdiction of the COMELEC to annul his proclamation after he had taken his oath of office, assumed office, and discharged the duties of Congressman of the 1st District of Pampanga. Lazatin claims that the House of Representatives Electoral Tribunal and not the COMELEC is the sole judge of all election contests. Buan, Jr., and Timbol (Lazatin’s opposition), alleged that the instant petition has become moot and academic because the assailed COMELEC Resolution had already become final and executory when the SC issued a TRO on October 6, 1987. In the COMMENT of the Sol-Gen, he alleges that the instant petition should be given due course because the proclamation was valid. The Telex Order issued by the COMELEC directing the canvassing board to proclaim the winner if warranted under Section 245 of the Omnibus Election Code,† was in effect a grant of authority by the COMELEC to the canvassing board, to proclaim the winner. A Separate Comment was filed by the COMELEC, alleging that the proclamation of Lazatin was illegal and void because the board simply corrected the returns contested by Lazatin without waiting for the final resolutions of the petitions of candidates Timbol, Buan, Jr., and Lazatin himself, against certain election returns. ISSUE: Whether or not the issue should be placed under the HRET’s jurisdiction. HELD: The SC in a Resolution dated November 17, 1987 resolved to give due course to the petition. The petition is impressed with merit because petitioner has been proclaimed winner of the Congressional elections in the first district of Pampanga, has taken his oath of office as such, and assumed his duties as Congressman. For this Court to take cognizance of the electoral protest against him would be to usurp the functions of the House Electoral Tribunal. The alleged invalidity of the proclamation(which had been previously ordered by the COMELEC itself) despite alleged irregularities in connection therewith, and despite the pendency of the protests of the rival candidates, is a matter that is also addressed, considering the premises, to the sound judgment of the Electoral Tribunal. 6. JAVIER VS. COMELEC [144 SCRA 194; G.R. NOS. L-68379-81; 22 SEPT 1986] Facts: The petitioner and the private respondent were candidates in Antique for the Batasang Pambansa in the May 1984 elections. The former appeared to enjoy more popular support but the latter had the advantage of being the nominee of the KBL with all its perquisites of power. On May 13, 1984, the eve of the elections, the bitter contest between the two came to a head when several followers of the petitioner were ambushed and killed, allegedly by the latter’s men. Seven suspects, including respondent Pacificador, are now facing trial for these murders. Owing to what he claimed were attempts to railroad the private respondent’s proclamation, the petitioner went to the Commission on Elections to question the canvass of the election returns. His complaints were dismissed and the private respondent was proclaimed winner by the Second Division of the said body. The petitioner thereupon came to this Court, arguing that the proclamation was void because made only by a division and not by the Commission on Elections en banc as required by the Constitution. Meanwhile, on the strength of his proclamation, the private respondent took his oath as a member of the Batasang Pambansa. Issue: Whether or Not the Second Division of the Commission on Elections authorized to promulgate its decision of July 23, 1984, proclaiming the private respondent the winner in the election. Held: This Court has repeatedly and consistently demanded â€Å"the cold neutrality of an impartial judge† as the indispensable imperative of due process. To bolster that requirement, we have held that the judge must not only be impartial but must also appear to be impartial as an added assurance to the parties that his decision will be just. The litigants are entitled to no less than that. They should be sure that when their rights are violated they can go to a judge who shall give them justice. They must trust the judge, otherwise they will not go to him at all. They must believe in his sense of fairness, otherwise they will not seek his judgment. Without such confidence, there would be no point in invoking his action for the justice they expect. Due process is intended to insure that confidence by requiring compliance with what Justice Frankfurter calls the rudiments of fair play. Fair play cans for equal justice. There cannot be equal justice where a suitor approaches a court already committed to the other party and with a judgment  already made and waiting only to be formalized after the litigants shall have undergone the charade of a formal hearing. Judicial (and also extra-judicial) proceedings are not orchestrated plays in which the parties are supposed to make the motions and reach the denouement according to a prepared script. There is no writer to foreordain the ending. The judge will reach his conclusions only after all the evidence is in and all the arguments are filed, on the basis of the established facts and the pertinent law.

Accountancy Class Test Questions

This examination paper must be returned. Candidates are not permitted to remove this paper from the examination room. STUDENT NUMBER†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ STUDENT'S NAME†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ First name Last name SIGNATURE†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ MACQUARIE UNIVERSITY Semester 2, 2010 IN-CLASS TEST NO 2 Unit: ACCG308 CORPORATE ACCOUNTING AND REPORTING Time allowed: Total number of questions: Instructions: 45 minutes ONE This is a closed book examination. You are not permitted to access any books, notes or other written m aterials. Silent calculators, nonprogrammable are allowed.Questions must be answered on the examination paper. Answer all parts of all questions. (Office Use Only – Do Not Write Here) Total /25 Question 1 (25 marks) On the 1 July 20X6 Howard Ltd gained control of Carter Ltd by buying 70% of its shares for $70,000. At this date, Carter had share capital $50,000 and retained profits $30,000. Additional information: ? Goodwill impairment is $500 in year ended 20X8 and $850 in 20X9. ? ? Dividends are paid out of current period profit. The dividends were paid before year-end. Inventory purchases by Howard from Carter during the current year amounted to $30,000.Their cost to Carter was $20,000. Howard still holds $18,000 of this inventory at year-end. Loan from Carter attracts 12% interest per annum. The interest was paid before year-end. Included in other assets of Howard is equipment purchased from Carter on the 1 July 20X7 for $41,000. The equipment was four years old when sold, had cost Carter $50,000 to buy, with expected residual value $5,000, and had been depreciated 10% p. a. straight-line. Howard depreciates the equipment (after deducting the same residual) straight-line over the remaining six-year life. ? ? Required: Complete the consolidation worksheet on the next page.Note: 1. Marks are awarded for each correct individual worksheet entry. 2. For the eliminations column only, entries that are placed in a location where there should not be any entry may attract a penalty mark. 2 Workings: Elimination 1: Substitution. Deletes 70% of subsidiary's pre-control equity. Capital: 50 000 * 0. 7 = 35 000 Retained profits: 30 000 * 0. 7 = 21 000 Investment in subsidiary: 70 000 Goodwill: 14 000 Recognise goodwill impairment (prior and current years) Dr Goodwill impairment expense 850 Dr Retained profits 500 Cr Accumulated Goodwill impairment 1 350 Deletes intra-group dividend revenue and appropriation. 5 000 * 0. 7 = 10 500 Dr Dividend revenue 10 500 Cr Divid end 10 500 Deletes intra-group sales. Dr Sales Cr Cost of sales Elimination 2: Elimination 3: Elimination 4: 30 000 30 000 Elimination 5: Deletes profit on intra-group sale from inventory valuation (Current year). (18 000/30 000) * (30 000-10 000) Dr Cost of sales 6 000 Cr Inventory 6 000 Deletes intra-group loan Dr Loan from Carter Cr Loan to Howard Elimination 6: 50 000 50 000 Elimination 7:Deletes interest from intra-group loan Dr Interest revenue 6 000 Cr Interest expense 6 000 Deletes profit on intra-group sale of equipment and reinstates equipment carrying amount at sale date Dr Retained profits 9 000 Dr Equipment 9 000 Cr Accumulated depreciation 18 000 Add back inflated depreciation (2 years) of equipment arising from intragroup sale of equipment 6 000 – 4 500 = 1 500 p. a. Dr Accumulated depreciation 3 000 Cr Depreciation expense 1 500 Cr Retained profits 1 500 Elimination 8: Elimination 9: 3 NCI calculations: Net profit: 0. 3 * (18 000 – 6 000) = 3 600 â€⠀œ 6 000 = subtract profit on intra-group sale of inventoryRetained profits: 0. 3 * (38 000 – 9 000) = 8 700 – 9 000 = subtract profit on intra-group sale of equipment Dividend: 0. 3 * 15 000 = 4 500 Capital: 0. 3 * 50 000 = 15 000 Parent interest = Group interest – NCI 4 Combined consolidation worksheet as at 30 June 20X9 Howard Carter Sum Eliminations Dr Cr 30 000 4 6 000 5/4 Group Allocation to NCI Parent Sales COGS Gross profit Other revenues Other expenses 94 000 57 000 ______ 37 000 17 000 22 000 ______ 32 000 26 600          ______ 58 600 27 000 31 600 90 000 121 600 50 000 12 000 30 000 ______ 213 600 45 000 70 000 – 98 600    ______ 213 600 2 000 176 000 36 000 93 000 ______ ______ 46 000 83 000 6 000 23 000 34 000 ______ 18 000 38 000 56 000 ______ 50 000 64 600 146 000 30 000 69 000 77 000 10 500 6 000 850 3 7 2 7 9 1 2 8 9 3 6 500 6 000 1 500 49 350 34 150 Net profit Opening retained profits 3 600 30 550 21 000 500 9 000 Profit availab le less Dividends Retained profits Capital Owners' equity Loan from Carter Other liabilities Accum depreciation Accum goodwill impairment Total equities + liabilities ______ ______ 56 000 114 600 15 000 42 000 41 000 72 600 50 000 140 000 91 000 212 600 – 25 000 28 000 50 000 37 000 58 000 5 000 1 1 500 35 600 69 750 10 500 31 500 38 250 105 000 143 250 – 37 000 18 000 73 000 1 350 1 350 254 600 8 700 26 900 12 300 57 450 4 500 27 000 7 800 30 450 15 000 90 000 22 800 120 450 50 000 6 8 9 2 3 000 ______ ______ 144 000 357 600 26 000 – 50 000 71 000 70 000 50 000 Inventory Investment in Sub Loan to Howard Consolidation goodwill Other assets 5 1 6 1 8 6 000 65 000 70 000 – 50 000 – 14 000 175 600 ______ ______ 194 850 254 600 Total assets 14 000 68 000 166 600 9 000 ______ ______ ______ 144 000 357 600 194 850 5

A report on the serious failures of winterbourne view Essay

Winterbourne View, and the company Castle Beck Care LTD, failed to protect the individuals in their care from various types of abuse. They were not protected adequately from harm, risk and the own unsafe practices of the staff employed there. Staff at Winterbourne View had failed in their legal duty to notify the Quality Care Commission of serious incidents, including injuries to patients and occasions when they had gone missing. see more:identify reports into serious failures to protect individuals from abuse Ten essential standards, which the law requires providers to meet and Winterbourne View did not include; The managers did not ensure that major incidents were reported to the CQC as required. Planning and delivery of care did not meet people’s individual needs. They did not have robust systems to assess and monitor the quality of services. They did not identify and manage risks relating to the health, welfare and safety of patients. They had not responded to or considered complaints and views of people about the service. Investigations into the conduct of staff were not robust and had not safeguarded people. They did not take reasonable steps to identify the possibility of abuse and prevent it before it occurred. They did not respond appropriately to allegations of abuse. They did not have arrangements in place to protect the people against unlawful or excessive use of restraint. They did not operate effective recruitment procedures or take appropriate steps in relation to per sons who were not fit to work in care settings. They failed in their responsibilities to provide appropriate training and supervision to staff. The CQC report concluded that there were systemic failures in protecting people or to investigate allegations of abuse. Footage used in prosecutions showed member of staff repeatedly assaulting and harshly restraining patients under chairs, giving patients cold punishment showers, with one patient being left out in near zero temperatures and another having mouthwash poured in their eyes. Members of staff also pulled hair, poked people in the eyes, force fed medication and mocked patients to the extent one actually tried to escape through a second floor window to escape the torment. These are all massive failings of the staff and the company to provide a safe and secure environment for its service users. The CQC was also guilty of failing to investigate claims thoroughly. The case of Winterbourne View and the coverage that Panorama aired on television shocked the nation. Undoubtedly making a lot of people question the capability of the CQC as well as their local homes / services, where family members or friends may visit or live. The CQC held an internal inquiry and as a result there were many changes to various organisations. Winterbourne view inevitably closed and eleven people plead guilty to criminal offences of neglect or abuse. Six of which were jailed.

People management Assignment Example | Topics and Well Written Essays - 2500 words

People management - Assignment Example 67) insists that the common denominator in modern managerial thinking is that the conception of corporate culture is inclined towards encouraging managers to foster the development of strong organizational cultures. On the other hand, Schein (2004) emphasizes that corporate culture and the leadership of an organization is theoretically intertwined. This line of thought is supported by the ideas of Block and Laurinkari (2012, pp. 502) who discussed that corporate culture and the leadership of an organization are closely related. The conclusions of the discussion included that the codes of conduct, the statement of values as well as the principles defining service management are merely rhetorically set on the rules and the regulations of the organization. In short, the conclusions were that these statements are merely aspiration-based, therefore, without the leadership of an organization – they remain rhetoric (Block and Laurinkari, 2012, pp. 505). The conclusions demonstrate that it is the work of the managers, administrators and the leaders of the organization to make these statements, which are part of the corporate culture, a reality (Block and Laurinkari, 2012, pp. 507). The evidence from different studies, including Block and Laurinkari (2012) demonstrates that corporate culture forms an integral part of the focal areas that the managers of organizations should channel their attention to. The most important rationale, which justifies the significance of managing the corporate cultures of organizations – among leaders and the managers – include that it can affect the performance of organizations positively or negatively. Block and Laurinkari (2012, pp. 508) has also concluded that it is important for the leaders and managers of organizations to manage the corporate culture closely, particularly when planning or reacting in response to major changes within the organization. Corporate culture becomes a major driving force, during the times when an

Leadership in the accounting profession Research Paper

Leadership in the accounting profession - Research Paper Example The integrative leadership model will be applied to understand the important system of leadership in accounting profession. 2.0- LEADERSHIP IN A BROADER PERSPECTIVE AND IN ACCOUNTING PROFESSION The role of leaders in every organization has gained a critical importance. Organizations increasingly focus on developing leaders along with managers. There are different leadership styles or approaches that plays effective role in different scenarios. The leader is often the main force to drive the organization to success. Leaders in the organization direct the structure of organization, the culture and ethical values in the organization for contribution towards goal. Leaders actually develop the road map for the organization. Example, of Tim Cook at Apple, Jeff Bazos at Amazon and many more have led to the success stories for the organizations (Williams, 2013). Leadership can be present at any level of hierarchy such as strategic managers, middle-level managers, functional managers and oper ational managers. Accountancy profession has been witnessed to rely increasingly on the accounting curricula. Accounting field, since recent past, has realized the growing importance of developing leadership mindset among accounting students to successfully deal with the growing challenges of the practical field. 3.0- INTEGRATED LEADERSHIP MODEL The systematically defined model of leader’s role in professional service firms (PSFs) could better define the role a leader is required to play in the firm. Integrated model of leadership shall clearly define the combined role of employees with mindset of understanding â€Å"to whom they are leaders†. This clearly outclasses the performance of distant roles of liked and imposed jobs (Delong, Gabarro, and Lees, 2007). According to the model there are three major responsibilities that leader possess in the firm that are setting direction, building commitment and ensuring execution. The graphical representation of the model is as follows: (Delong, Gabarro, and Lees, 2007) 3.1- SETTING DIRECTION Direction determination is the necessary element for every organization and leader stands with a direction. Direction shall lead to the vision of the organization. In the new paradigm, it shall be taken as the major responsibility by the leaders to set the direction for the employees for to keep them on the desirable track (Delong, Gabarro, and Lees, 2007). 3.2- BUILDING COMMITMENT The involvement of all the employees including him/ her should be considerable in related company matters. Leaders shall take it as a responsibility to have consistent involvement of every employee in company matters and decision making. This activity contains all the employees on the same path in the organization (Delong, Gabarro, and Lees, 2007). 3.3- ENSURING EXECUTION Good leader not only formulate the strategies but they also ensure the execution and evaluation of each planned activity and its execution. Professionals and leader must be accountable for the execution of the strategies. Also evaluation and analysis at every stage about the effectiveness of the implemented strategy is important. Execution does not only mean implementing the strategy but it requires gaining the full planned benefit (Delong, Gabarro, and Lees, 2007). 3.4- SETTING PERSONAL EXAMPLE Position of this aspect being