Effects of National Culture on Accounting Rule Application Essay

Effects of National Culture on Accounting Rule Application - Essay Example The study will randomly select Certified Public Accountants from eight states to measure contingent liabilities and contingent assets recognition and disclosure decisions. The study will use an analysis of variance to compare the group average to determine if there are any statistically significant differences between the variables. The proposed study has both a theoretical and practical implication. The study will attempt to validate Tsakumis’ survey that applied Gray’s accounting theory with respect to conservatism and secrecy. From a practical application, the study may identify variables that influence an accountant’s disclosure decisions that could lead to improving information reporting between manager and other stakeholders. The cross-border dynamics of the global economy has consistently required businesses to conduct trade across international lines in order to remain or become competitive. In each host country, the authorities require multinational firm s to submit financial statements that adhere to the host nation’s Generally Accepted Accounting Principles (GAAP). However, cultural differences have resulted in accountants exercising a degree of caution relative to adopting new accounting GAAP. The International Accounting Standards Board (IASB) has developed International Accounting Standards (IAS) and, in particular, International Financial Reporting Standards (IFRS). These standards are intended to produce uniformity in financial information reports for all multinational firms globally. In the U.S., the Security and Exchange Commission (SEC) has mandated that all publicly traded firms in the U. S. adopt the IAS by 2016.

The Bluetooth SIG and specifications Essay Example for Free

The Bluetooth SIG and specifications Essay If the success of Bluetooth is measured by its initial interest alone then its prominence has already been assured. Before products were on sale, hundreds of companies joined the Bluetooth Special Interest Group (SIG) and the Bluetooth brand became recognized worldwide. Before investigating the technology further it is appropriate to comment about the role played by the SIG, the administrative structure of which is outlined in Figure 3. With membership of the SIG nearing 2500 members it is only right to look at how the SIG works to promote, shape and define the specification and position Bluetooth in the market place. Positioning of the technology is important when you consider other wireless technologies that share the same ISM band, e. g. IEEE802. 11b, HomeRF and DECT. Differentiation is key in avoiding confusion of potential users. Figure 3: Bluetooth SIG Administrative Structure In 1994, Ericsson Mobile Communications began to examine alternatives to cables linking accessories with their mobile phones. This study produced the initial specification for wireless technology, with the Bluetooth SIG founded in February 1998 by the core promoters: Ericsson Mobile Communications AB. Intel Corp. IBM Corp. Toshiba Corp. Nokia Mobile Phones. The core promoters announced the global SIG in May 1998 and invited other companies to join as Bluetooth adopters. In July 1999 the core promoters published version 1. 0 of the specification and further enlarged the core promoter group in December 1998 with the inclusion of: ? Microsoft ? Lucent (now Agere) ? 3Com. ? Motorola. The responsibility for the various Bluetooth specifications is in the hands of the individual technical working groups. Once a specification reaches a version level 0. 5 it is made visible to associate members. An associate members must be recommended by a promoter, and submit a fee. When a specification reaches version 1. 0 it gets a higher level of visibility. Now adopters have visibility and any company can become an adopter by joining the SIG, signing and submitting the membership agreement (see â€Å"Bluetooth†). The Bluetooth specifications are open specifications for wireless communications that are free to download and use; however to use it royalty free you do have to join the SIG. By joining the group you sign up to an adopter’s agreement sharing any patents essential for implementing Bluetooth. The specifications define minimum functionality allowing devices from different companies to communicate (see â€Å"Bluetooth†). . They provide the following: o Protocol definitions for interoperability o Host controller interface o Bearer services for higher layer protocols o Profiles o Qualification o Production test o Brand book The Bluetooth specifications define the concept of a Personal Area Network (PAN), what they do not provide helps to position it in the ISM band. It is not focussed on Wide Area Networking (WAN) as it has a limited range and currently there is no hand over mechanism, though there is a working group. They do not provide implementation instructions at the application programming interfaces, user interfaces or a definition of hardware and software split. Although it could be argued there is guidance in the profiles’ specification. The rest of this section breaks down the specifications encompassing the key aspects of Bluetooth in order to explain the features (see â€Å"Bluetooth†).

Humans vs. Nature: Greenpeace Essay -- Essays Papers

Humans vs. Nature: Greenpeace There are an incredible amount of problems facing the modern world. Sometimes the problems go unnoticed while other times they get addressed and fixed. That is what has been happening with pollution and other environmental concerns since 1971. In that year, the organization called Greenpeace was created. Since then the group has jumpstarted many incredible changes dealing with the world around us. Greenpeace has done a great amount of environmental work with the aim of making the world a cleaner, safer, and better place to live. Greenpeace began in 1971 when the United States announced that they were going to test nuclear weapons on Amchitka Island near Alaska. A small group of individuals were upset by this announcement and they felt that something needed to be done. They knew that the testing of nuclear weapons could have horrible effects on the environment, so the concerned individuals sailed across the North Pacific on a boating vessel to protest the testing. (1) Soon their voices were heard and other people supported their fight against the government. The protestors decided that they needed a slogan, so they decided on Greenpeace. Since 1971 this group of people turned into a huge organization and they have made a difference worldwide. The organization’s mission as stated on their website: Greenpeace is an independent campaigning organization that uses non-violent, creative confrontation to expose global environmental problems, and to force solutions that are essential to a green and peaceful future. (2) The key words in that statement are non-violent and creative. Throughout the years the organi... ...CQ Weekly, 29 Jan. 2000, 191. 16. David Gates, "Give ‘Peace’ a Chance," Newsweek, 25 Oct. 1999, 82. 17. Jon Pareles, "Forget Futuristic Dreams, Think Sweet Love and Peace," New York Times, 11 Nov. 1999, p.1. Bibliography: 1. Gates, David. "Give ‘Peace’ a Chance." Newsweek, 25 Oct. 1999, 82. 2. Giff, Johnson. "Put it in my Backyard." World Press Review, Feb. 1996, 35. 3. Greenpeace. Home page. "Inside Greenpace." Online. Internet. 29 Feb. 2000. http://www.greenpeaceusa.org 4. Pareles, Jon. "Forget Futuristic Dreams, Think Sweet Love and Peace." New York Times, 11 Nov. 1999, p.1. 5. Pope, Charles. "Congress Likely to take a Piecemeal Approach Again to Environmental Legislation." CQ Weekly, 29, Jan. 2000, 191. 6. Scaglietta, Raffaella. "Why Monitor Greenpeace?" World Press Review, July 1998, 20- 21.

ART CRITICISM PAPER -- essays research papers

ART CRITICISM PAPER â€Å"The Grafin von Schonfeld with her Daughter† by Elizabeth Louise Vigee-LeBrun   Ã‚  Ã‚  Ã‚  Ã‚   In the University Of Arizona Museum Of Art, the Pfeiffer Gallery is displaying many art pieces of oil on canvas paintings. These paintings are mostly portraits of people, both famous and not. They are painted by a variety of artists of European decent and American decent between the mid 1700’s and the early 1900’s. The painting by Elizabeth Louise Vigee-Lebrun caught my eye and drew me in to look closely at its composition.   Ã‚  Ã‚  Ã‚  Ã‚   â€Å"The Grafin von Scholfeld with her Daughter† is oil on canvas art piece painted in 1793. It is a painting of a woman holding her daughter on her lap, the woman being â€Å"The Grafin von Schonfeld.† The woman is dressed in clothing that is from the upper class or a royalty stature in the late 1700’s. The clothing looks rich in material and sleek like silk in the colors of wine and a rich green. She has a covering on her head that looks like an extravagant scarf that drapes over her shoulder on one side, also made of the same silky material used for her dress. The woman has pale skin, reddish brown hair, bluish eyes, and rosy cheeks. Her eyes look very real and penetrating when you examine the painting. The daughter is about the age of 5 or 6 years old. Her arms are around her mother’s neck and legs draped across her mother’s lap. The daughter is wearing a white fluid dress that looks thin in material with a red sash around her midsection. The d aughter has the same reddish brown hair and rosy cheeks. The mothers and daughters eyes are equally as big in size, while the child’s eyes seem also very real and youthful.   Ã‚  Ã‚  Ã‚  Ã‚   The mother and daughter are sitting on a bench of some sort on a ledge of a window with a portion of the window open. Outside the window there is landscape of mountains, trees, and a stormy sky. The sky is rich with a high value of grays including the whites of the clouds. The technique for creating the landscape out the window, the painter used an atmospheric perspective. The outside is slightly less focused and very fluid compared to the detail used for the mother and daughter.   Ã‚  Ã‚  Ã‚  Ã‚   The colors used in the painting are very vivid yet rich in depth. A combination of high chroma and low chroma gives the picture its dep... ...oul. Maybe Vigee-LeBrun had this idea when painting and wanted the eyes of the people she painted to show the souls and the life of the people instead focusing on features that were less valuable.   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"The Grafin von Schonfeld with her Daughter† is very interesting to look at. It shows history and context of the lives of the 1700’s. The textures of the dresses are beautiful and very alluring to the eye. The porcelain skin of the mother and daughter give the painting innocence and purity, along with the loving nature between the mother and the daughter. This is a very good piece of artwork because it draws you to it with you knowing why. Once looking at the painting you find yourself looking into the eyes of the subject being painted and seeing another life with in the portrait. The eyes can almost be eerie as well as breathtaking at the same time. The painting produces richness and a feeling of royalty that people in the 21st century do not understand but yearn just the same. I was very impressed of the classic style of the painting and my own yearning to have the same richness and â€Å"classiness† as the lives that were portrayed in Vigee-LeBrun’s painting.

The Consumer Guarantees

The Consumer Guarantees Act is a cornerstone piece of legislation. Its role is to protect consumers. Under the Act, your consumer rights are expressed as a series of â€Å"guarantees† that a seller automatically makes to you when you buy any goods or services ordinarily purchased for personal use.In this guide, we explain what those rights are, and what to do if you think your rights have been breached. The Consumer Guarantees Act 1993 A Summary Introduction: The Act came into force on 1 April 1994 and does not apply to any contract for the supply of goods or services made before this date (Section 56). It is a significant piece of legislation and is aimed at imposing guarantees in contracts for the supply of goods and the performance of services for the consumers benefit. It provides a right of redress against suppliers and manufacturers in respect of any failure of the goods or services to comply with the guarantees. Definitions: Certain terms are defined in the Act itself (Section 2). These definitions are important in determining in what circumstances the Act will or will not apply. The Act defines â€Å"Goods†, â€Å"Service†, â€Å"Supplier†, â€Å"Manufacturer†, â€Å"trade†, and other terms. The key definition in the Act is â€Å"Consumer†. This is defined to mean a person who:- (a) Acquires from a supplier goods or services of a kind ordinarily acquired for personal, domestic, or household use or consumption; and (b) Does not acquire the goods or services, or hold himself or herself out as acquiring the goods or services, for the purpose of: (i) Re-supplying them in trade; or  (ii) Consuming them in the course of a process of production or manufacture; or (iii) In the case of goods, repairing or treating in trade other goods or fixtures on land.† The definition of â€Å"Consumer† is unusual and difficult. The focus is the ordinary use for which goods or services are acquired rather than the use intended by the acquiring purchaser. By way of example a contract for the supply of crockery to a company that owns a restaurant will be a contract of supply of goods subject to the Act because although intended for commercial use, crockery is ordinarily acquired for personal, domestic or household use and consumption. As far as the services supplied by travel agents are concerned it would be best to proceed on the basis that virtually all of the services will be viewed as a kind ordinarily acquired for personal or domestic use or consumption with the consequence that the Act will apply to those services. Guarantees: The Act establishes one set of guarantees which apply in relation to the supply of goods and a different set of guarantees which apply in relation to the supply of services. This summary deals only with the guarantees which the Act imposes in relation to the supply of services. TAANZ also has a summary of the guarantees which are imposed by the Act in relation to the supply of goods and if a member has a problem involving the guarantees applicable to supply of goods the member can obtain a copy of that summary by contacting the TAANZ office. Guarantees in Respect of the Supply of Services Where services are supplied to a consumer there are four guarantees provided by Part IV of the Act. These are:- (i) Guarantee as to Reasonable Care and Skill (Section 28). A guarantee that services will be carried out with reasonable skill and care. This guarantee restates in statutory form the existing common law obligations on Travel Agents to exercise the skill and care of a reasonable competent professional travel agent in performing their services. The guarantee does not extend the existing legal obligations of a travel agent to act with reasonable skill and care in the performance of their function on behalf of their customers. Travel Agents had these obligations before the Act was passed. (ii) Guarantee as to Fitness for Particular Purpose (Section 29) A guarantee that the service, and any product resulting from the service, will be reasonably fit for any particular purpose, and of such a nature and quality that it can reasonably be expected to achieve any particular result that the consumer made known to the supplier. This, the second guarantee, is significant and establishes a new liability on travel agents in relation to the performance of services for customers. The Section (Section 29) requires the consumer to have made known his or her purpose to the travel agent at or before the time of making the contract for supply of services for the customer. The difficulty with this particular guarantee is that it is possible that travel agents may be liable for the actions or defaults of other suppliers of product where the other suppliers fail to perform at the levels expected of them. By way of example, if a customer makes known particular needs in terms of a holiday, for example, a resort which contains a golf course and tennis courts, and the travel agent recommends a particular resort as being able to provide those services and facilities, if the resort (for whatever reason) fails to provide those facilities then the travel agent may be liable. Accordingly, this particular guarantee has the capacity to extend the liability of the travel agent to include failures on the part of the suppliers of the actual facilities of travel accommodation. This particular guarantee is modified in part by Section 33 of the Act which states that there shall be no right of redress against a supplier under the Act in respect of a service or any product resulting from a service which fails to comply with that guarantee only as to fitness for particular purpose if it fails to comply with that guarantee only because of any act, or default, or omission of, or any representation made by any person other than the supplier or an agent or servant of the supplier. TAANZ members should nevertheless take special care when they are dealing with a customer who has specified a particular purpose or that the arrangements which are made for him are to have a particular nature or quality or to achieve a particular result. In such cases the travel agent should be aware that if the customer complains that the programme or plan prepared by the travel agent did not satisfy the particular purpose or provide the facilities of the nature and quality specified by the customer then there is considerable potential for the customer to take action against the travel agent pursuant to this particular guarantee. This guarantee will not apply where the circumstances show that the consumer does not rely on the suppliers’ skill or judgment, or, it is unreasonable for the consumer to rely on the suppliers’ skill or judgment. TAANZ members should also ensure that their professional indemnity policy will cover them for breaches of this guarantee in circumstances when they have not been negligent. A more detailed analysis of this section is contained in the case studies which appear at the end of this summary. (iii) Guarantee as to Time of Completion (Section 30) A guarantee that the service will be completed within a reasonable time in any case where the time is not fixed by the contract nor a method for calculating the time provided in the contract. This guarantee is not likely at a practical level to create problems for travel agents. Travel agents do not have problems completing their tasks with a reasonable time frame. Modern technology enables travel agents to carry out reservation and booking work virtually instantaneously and the consumer is frequently advised at the time of enquiry as to whether seats or accommodation are available at the relevant time. (iii) Guarantee as to Price (Section 31) A guarantee that the consumer is not liable to pay to the supplier more than a reasonable price for the service in any case where the price is not fixed in the contract nor a method for calculating the price provided in the contract. When there is failure to comply with this guarantee the consumers right of redress is to refuse to pay more than a reasonable price. Here again the nature of the services provided by travel agents and the basis on which they are remunerated mean that from a practical point of view this guarantee is not likely to be one which affects travel agents in any significant way. Rights of Redress Against Suppliers In Respect of Supply of Services Where the supplier of a service fails to comply with the guarantees a consumer may exercise certain remedies depending on whether the failure can be remedied or not (Section 32). Where a failure can be remedied the consumer may require the supplier to remedy it within a reasonable time. If the supplier neglects or refuses to do so within a reasonable time a consumer may have the failure remedied elsewhere at the suppliers’ cost, or, cancel the contract for the supply of service in accordance with the requirements of the Act. Where a failure cannot be remedied or is of a substantial character the consumer may cancel the contract in accordance with the requirements of the Act or obtain damages in compensation of any reduction in value of the product of a service below the charge paid or payable by the consumer. â€Å"substantial character† is defined in the Act (Section 36). In either situation (can be remedied; cannot be remedied) the consumer can claim damages for any loss reasonably foreseeable as liable to result from the failure. The exception is that no right of redress is available against a supplier in respect of a service or any product resulting from a service which fails to comply with the guarantee as to fitness for a particular purpose (Section 29) or the guarantee as to time for completion (Section 30) if the cause is independent of human control or caused by an act or default or representation made by any person other than the supplier or servant or agent of the supplier (Section 33). Right to Cancellation: Once the right of cancellation has arisen Section 37 of the Act sets out the rules applying to cancellation. Cancellation does not take effect until made known to the supplier, or where it is not reasonably practicable to communicate with the supplier, by means which are reasonable in the circumstances. Cancellation may be made known by words or conduct (Section 37). However, where there is a provision in the contract of supply requiring notice of cancellation in writing this provision will apply (Section 37(3)). Where a consumer cancels a contract for the supply of services the consumer is entitled to a refund of money or other consideration paid less any amount the Court or a Disputes Tribunal orders that the supplier may retain (Section 38). Contracting Out: Section 43 deals expressly with contracting out of the Act. The Act is to have effect notwithstanding any provision to the contrary in any agreement (Section 43). To purport to contract out of the Act is deemed to be an offence under the Fair Trading Act 1986 (a false representation) and fines of up to $200,000 for corporations and $60,000 for individuals may be imposed. The principal exception to the prohibition against contracting out is where the supply of goods or services is to a consumer who acquires the goods or services for business purposes. Where this criteria is satisfied an agreement to contract out of the provisions of the Act must be in writing and record that the supply is for â€Å"business purposes’

barbiturates essays

barbiturates essays WHY IS THE UNCONTROLLED USE OF BARBITURATES DANGEROUS? Barbiturates are classified in the medical world as clinical depressants that are used to reduce the feeling of stress in individuals by slowing down the central nervous system. In small doses, barbiturates can be very helpful in bringing calm back to a person; but in large uncontrolled doses, they can be extremely fatal. Barbiturates are used to treat individuals with sleeplessness, anxiety, and tension, and to help prevent or relieve epileptic seizures. Certain types of barbiturates are used to induce anesthesia at the beginning of long operations. Although rarely prescribed anymore because of the risks of abuse, in small doses barbiturates are very useful to doctors. In low doses, barbiturates reduce anxiety, reduce respiration, reduce blood pressure, reduce heart rate and reduce rapid eye movement. It is in this respect that I believe they are beneficial to the modern world of medicine especially in helping individuals overcome stress. In large doses barbiturates can act like a stimulant. These effects may be caused by depressing inhibitory brain circuits. In other words, barbiturates at these doses act to remove inhibitory behavior. They can lead to extreme sedation and anesthesia, leading to a comatose state, and even death. Overdoses are an often occurrence in the case of barbiturates because the effective dose is very close to the lethal dose. Barbiturates are like any other narcotic in the respect that they cause dependence and tolerance in the user. As they become more dependent on the drug and build up tolerance towards it, it takes a greater and greater amount of the drug to achieve the desired affect. Barbiturates can have easy access to the brain because they dissolve quite easily into fats. Because of this ability, they can follow the bloodstream and cross the blood brain barrier easily. Also, since barbiturates dissolve into fat, they can ...

How to Write Family and Consumer Science Essay Detailed Guide

How to Write Family and Consumer Science Essay Detailed Guide Are you studying family and consumer sciences? It is an interdisciplinary program that is related to home economics and helps college students make informed decisions about their well-being, family relationships, and resources to achieve optimal quality of life. Students in this major learn about human development, family relations, personal and family finance, consumer economics, food science and nutrition, housing and interior design, fashion, textiles, and apparel. Family and consumer science essays are used to assess how students understand specific ideas related to this field of studies and their ability to explain complex concepts and theories in their own words. When you have a task of writing a family and consumer science essay at college, it can be hard to know where to start but, actually, getting A for it is easier than you think. There is no need to be frustrated when you can’t cope with your family and consumer science essay because this detailed guide will give you everything you need to write an A+ academic essay. What Is Family and Consumer Science Essay? Family and consumer science essays are typically written in a discursive style. Students need to bring together interesting ideas, relevant evidence, and logical arguments to address a specific issue or a question. Your task is to persuade your readers that your idea is correct based on evidence. It’s important to develop a strong thesis statement and support it with relevant examples, evidence, and information from credible sources or academic texts. All academic essays follow a particular structure: you have to outline your argument in the introduction, develop your argument in the main body (the middle section), and need to end your essay with your overall key message in the conclusion. Although writing an essay is not a linear process it can be divided into a series of several manageable basic steps: Develop a topic. You need to understand your assignment requirements, find and explore the background information, and form the working thesis; Do in-depth research using scholarly sources on the subject. Read closely and take notes; Develop a thesis statement and make an outline of arguments; Write a draft integrating the evidence that you gathered during your research. Format all citations and references according to the citation style specified by your instructor; Review and revise your draft to improve the content and the logic. Edit and proofread your essay for grammatical errors and common punctuation and spelling mistakes. How to Choose a Winning Topic for Family and Consumer Science Essay Writing If you were given a topic for your family and consumer science essay, you need to analyze your assignment question to get a good idea of what you are being asked to do. First, you should pay attention to the instructional words to understand what approach you must take such as explain, assess, evaluate, discuss, analyze, compare, contrast, examine, comment on etc. For example, if you were asked to discuss homeschooling, you have to investigate this phenomenon, look at all the evidence you can find, and provide reasons for and against it. When you understand what you are actually asked to do, your next step is to identify the broad topic to understand the context of your discussion and to determine specific aspects of the topic that you were assigned to write about. It will help you stay focused while doing the research. If you have to choose a topic on your own, the best approach is to select a topic that you are interested in and that is familiar to you. If the topic is too broad, you need to narrow it down that that you could be able to cover it in your essay, presenting a coherent argument. For example, if you would like to write an essay about medical nutrition therapy, you should narrow this topic which is extremely general and explain how nutrition therapy can help in treating specific diseases, for example, cancer or diabetes. Have no idea which topic to choose? Have a look at this short list of interesting family and consumer science essay topics. We have made it for you to help you get started: Analyze Factors that Contribute to Food Sustainability; Discuss Advantages of Sustainable Fashion; What Are the Strategies to Achieve a Healthy Balance of Work and Family? Discuss Ways To Live More Sustainably; Why Is it Important to Promote Breastfeeding? What Is the Impact of Adopting Mobile Finance? Social Security and Aging Population; How to Promote Technology Use among Older Adults; Discuss the Pros and Cons of Homeschooling; Explain the Importance of Making Safe Food Choices; What Is the Role of Macronutrients in Human Nutrition? Presentation Techniques for Interior Design; Protection of Consumer Rights; Medical Nutrition Therapy for Neurologic Disorders; What Strategies Are Used for Resolving Consumer Conflicts? Research Your Essay Topic The next step is to find relevant primary and secondary sources on the subject of your family and consumer science essay, read them closely, and make meaningful notes of the most interesting ideas that you can summarize, paraphrase or cite in your writing project. You have to find appropriate academic books and journal articles. It’s useful to make a mind map or a spider diagram, noting down some initial ideas and thoughts to stay focused while doing research. It will serve you as an outline plan with relevant key points and background points that will guide your research. Use skimming and scanning techniques to identify material in your sources relevant to the key points that you have determined. You should read critically scholarly texts on your subject and add your own thoughts to your notes. You should note down only relevant and important information that you will need for building your argument. If you plan to use some sentences or phrases as citations in your essay, note them down in quotation marks. Don’t forget to write down all the details of every source you are reading (title, author, page number etc.). You will need this information when creating a references page. Make an Outline Planning your family and consumer science essay is an important step in the essay writing process that why we recommend you to create an outline before you start writing. There are several different types of outlines and the most common ones are a decimal outline which uses only numbers and an alphanumeric outline that uses Roman and Arabic numerals and capitalized and lowercase letters. A good outline will help you to: organize and develop your argument; stick to the major points that you are willing to make; have a good idea of how your argument should start and end; make your essay well-structured, clear, and coherent. Every outline always begins with a strong thesis statement that presents the central idea of your academic essay. An effective thesis statement typically has 2 parts. It tells what exactly you are going to argue and outlines how you are going to support your argument. Your thesis should be definable, arguable, clear, and specific as possible. Then you should brainstorm the ideas that you plan to include in your essay. You need to make a list of ideas and organize them into related groups. Make sure you group your ideas logically and put them in an order that makes sense. Organize ideas into groups to form categories and subcategories. Before you start writing, it’s important to identify your main ideas because your essay shouldn’t be a set of quotes and facts or a summary of other people’s ideas. You have to apply your critical thinking skills to analyze what you are reading on your topic and synthesize the information to develop your own opinions, ideas, and arguments. Making an outline can help you in doing that. Write a Draft When writing a draft, you can start with the main body if you have a mental block with your introductory paragraph. You can begin with any topic idea that you feel comfortable with. You should write freely and never worry about grammar or style at this stage of the writing process. If you worry too much about editing and refining your essay at this stage, you will work slowly and restrict your thinking. You can perfect your writing later. Actually, you’ll need to revise your paragraphs several times making improvements in the content and in the logic before you can be satisfied with your final draft so you should let your ideas flow. Here are some tips on how to write different sections of an essay. Introduction In your introduction, you need to tell your readers what they should expect from your writing project. You should keep your introduction brief, focusing on the relevant information that will help you answer the set question. An introduction is typically not long it should make up 5-10% of the whole academic essay. Your word count will determine how many details you need to include in your introductory paragraph. You should start your introduction with an attention grabber – a relevant quote from an expert, interesting statistics, a shocking fact etc. You have to provide your readers with some background information about the topic so you should start with a broader subject and then introduce a specific topic to your audience. An important part of your introduction is the thesis statement that you are going to argue in your essay. Besides, you can also briefly outline the key points that you are going to discuss in your family and consumer science essay. Body Paragraphs When writing body paragraphs, you need to group together sentences that focus on the same idea so the main points are easy to understand. Typically, the body of your family and consumer science essay should include several supporting arguments that back up your main idea (thesis statement). You have to introduce these arguments in separate paragraphs. The main idea of each paragraph has to be outlined in the first topical sentence. You also need to provide evidence to support each claim. The evidence may include: research from your readings; statistics; arguments; quotations; facts; data. You should also include a reference and tell your readers how this evidence can support your points. The concluding sentence should link each paragraph to the main argument of your essay. You should use transition words and phrases like therefore, at the same time, in addition to, because, accordingly, on the whole etc. to help your readers navigate your essay. Make sure that you use transitions sparingly and only when it is actually necessary. Conclusion A conclusion is your last chance to persuade your audience that your point of view is right. It should convey the sense of completeness and closure but at the same time it should look to the future and be thought-provoking. Don’t write a simple summary but synthesize your ideas and don’t include any new material or evidence. In this part of your essay, you need to move from the specific to the general to set the discussion into a larger context. Revise, Edit, and Proofread Your Draft It’s very unlikely that the first draft of your family and consumer science essay will be perfect. That’s why you should leave enough time to revise, edit, and proofread your own work. First, you have to reread your draft from start to finish and check the structure and the content. You should look at your work as a whole to have a clear picture and understand where you need to make improvements and changes. You may rethink your thesis and restructure your argument, delete irrelevancies or redundancies, and add some new material. You should ensure that the structure of your essay is logical and helps your readers follow your argument. Then you should check the style and the presentation. While proofreading your family and consumer science essay, you should check accuracy, referencing, and language. You’d better check different aspect in separate sessions. You’re advised to use online dictionaries, thesaurus, and grammar guides to check spelling, grammar, and punctuation. Make sure that all references and citations follow a specific citation style (MLA, APA, Chicago, Harvard etc.).

Non-Hodgkins Lymphoma Essay Example

Non Non-Hodgkins Lymphoma Essay Non-Hodgkins Lymphoma Essay Non-Hodgkins Lymphoma Non-Hodgkins Lymphoma is a type of cancer that begins within immune system cells called lymphocytes. Similar to other cancers, lymphoma occurs when lymphocytes are uncontrollably growing and multiplying. These lymphocytes are white blood cells that move throughout the body with the help of a fluid called lymph. There they are transported by a network of different vessels that make up the lymphatic system, which is a part of the immune system. The main Job of the lymphatic system is to fght off infections or anything else that threatens the body. The lymphatic system consists of different lymph nodes located hroughout the body to help monitor the lymph that flows through them. These lymph nodes can be very helpful in predicting signs of possible cancer. The nodes will begin to tenderize and swell when a large amount of microbial organisms collect insides of them, indicating infection. There are two main types of lymphocytes, B- cells, and T-cells. Both are designed to recognize and destroy infections, however, B- cells travel through the body with the infection, while T-cells kill the infection directly. When these cells begin to multiply too quickly, they begin to build up in the lymph odes, forming a giant mass of cells called a tumor. Once this tumor forms, it begins to grow, invading the space of nearby organs and tissues, cutting off their oxygen supply. If these abnormal lymphocytes travel between lymph nodes, or to other organs, the cancer can spread and metastasize to other regions of the body, making it much more difficult to control and get rid of. Non-Hodgkins is classified and derived from either abnormal B or T-cells and has thirty different subtypes (Clarke 139). In the United States each year, about fifty-four thousand people are diagnosed ith Non-Hodgkins Lymphoma, making it the most common type of blood cancer in the U. S (Clarke 138). The symptoms of this disease may be difficult to discover, since often times they may appear suddenly and be painless. These symptoms can include swollen lymph nodes in the neck, armpit, or groin. This swelling may be painless and go unnoticed. There may also be discomfort or a fullness in the abdomen, feeling very tired or weak, shortness of breath, as well as fever and weight loss. It is important to get these symptoms checked out and monitored by a doctor to result in etter treatment if needed. There are certain risk factors that may increase the risk of Non-Hodgkins lymphoma, such as immune system deficiencies, chemicals, and older age. Certain medications that suppress immune system efficiency, as well as organ transplants, greatly increase the risk of new disease due to immunosuppressive therapy reducing the bodys ability to fght off new diseases (Clarke 142). There are also viruses and bacteria that have been linked to the increased risk of Non-Hodgkins lymphoma. Viruses that have been linked include HIV and Epstein-Barr virus, more commonly nown as herpes. Helicobacter Pylori, an ulcer-causing bacteria found in the stomach that has also been known to increase the risk of getting lymphoma. Although, more research needs to be conducted to connect pesticides with the risk of Non-Hodgkins, certaln Insect ana weed factor that is to be considered, although people at any age can get cancer, Non- Hodgkins is most common in people sixty or older. To diagnose lymphoma, a full physical must be conducted, as well as looking into family history. A oncologist will then be called in to review the findings and decide where to go next. When screening to find how far cancer has spread, several techniques can be used. These include x-rays, computerized tomography scans, magnetic resonance imaging, as well as lymphangiograms. Bone marrow examinations are also common to test if infected with abnormal B or T-cells. The best way to test for cancer is by conducting a biopsy and testing a small sample of the tumor to determine whether cancer exists or not. Conducting a biopsy or fluid examination is the best way to get an in-depth look at possible cancer cells. Immunohistochemistry is a popular test used by pathologists y treating the sample with antibodies that attach only to specific molecules on the cell. Color changes among the antibodies can occur and be seen under a microscope allowing pathologists to detect different diseases present. Flow cytometry is a very similar process to immunohistochemistry, but allows a much more in-depth look at the cells by passing them through a laser. This laser techniques provides the ability to separate and count groups of cells. Flow cytometry can also detect whether the lymph nodes are swollen due to lymphoma, or some other type of cancer, or a non- cancerous disease. This allows doctors to better determine the type of lymphoma to be dealt with as well as the best way to treat it. Another way to determine the type of lymphoma is through cytogenetics. This technique inhibits doctors to take a look at the chromosomes in the lymphoma cells to look for translocations, which is common in some types of lymphoma. Other ways to identify the type of lymphoma is if the cells have too many, too few, or other chromosomal abnormalities. Once diagnosed, there are four stages in distinguishing the extent of the disease, starting with the least serious being stage one. Stage one, or early in the diagnosis of ymphoma is when the disease is contained to single lymph node region or in a single organ. Stage two is classified when two or more lymph node regions are infected on the same side of the diaphragm, or when a lymph node and an organ are infected. Stage three is advanced lymphoma when two or more lymph nodes, or a lymph node and an organ infected on different sides of the body. Stage four, or the widespread level of lymphoma is when the cancer has spread to the spleen, bone marrow, bone, or central nervous system. There are different treatments based on the type, and stage of the cancer, as well s other factors such as age, and health status. The most common and effective treatment for Non-Hodgkins lymphoma is chemotherapy, radiation, and biological therapy. Chemotherapy uses chemicals that interfere with the cellular division process, triggering a suicide effect amongst the cancer cells. These chemicals attack all of the cells, including the healthy ones, although normal cells are able to recover from the chemical-induced damage, whereas the cancer cells cannot. Chemotherapy is usually used when the cancer has metastasized, since the medicines travels hroughout the entire body, rather than focusing on one place. This treatment is done in cycles, so the body has a resting period in between to heal before the next cycle . I nere are some sloe erects tnat come along wltn It still, tnese Include tnlngs such as hair loss, fatigue, nausea and vomiting. Although not as effective, there are also medications that can be used to boost the immune systems reaction to these infected a-cells. Rituximab is a biological medication that is a type of monoclonal antibody that attaches to B cells in order to make them more visible to the immune system to attack. This medication lowers the number of B cells, including the non- infected, healthy ones, however, the body will produce more cells, to replace these. Once the cancerous cells are dead, they are much less likely to reoccur. Radiation treatment works to destroy cancer cells by focusing high-energy rays onto the cells. This damages the molecular structure of the cells and causes them to commit suicide. These high-energy rays are usually emitted from metals, such as radium or strong x-rays that are created by a machine. Radiation can either be used on its own or in correlation with other cancer treatments. Side effects may include skin changes often resembling a sunburn or tan, vomiting, fatigue, nausea, and loss of appetite. The most effective treatment to increase a lymphoma patients chance for survival is the combination of the chemical R848 with radiation therapy. With the growing knowledge of genetics, doctors are able to better diagnose Non- hodgkin lymphoma through the methods mentioned previously, allowing a much better prognosis for those infected. There are also new treatments being looked into to help better treat and prevent this cancer from taking peoples lives. Vaccines are ow being introduced as a way to help treat certain cases of lymphoma. It has been known for quite some time that peoples immune systems may help play a major role in fghting cancer, in some cases, some have been cured after their immune system rejects the cancer. With this knowledge, doctors are trying to encourage this immune reaction with a vaccine. This vaccine is used to treat, rather than prevent the disease, and is only available in clinical trials as of now. The goal of this is to create an immune reaction in patients dealing with lymphoma in either the early stages, or clients whose disease is in remission. Along with having very little side effects, when used in clinical trials treating late-stage patients whom chemotherapy was successful, the vaccine increased the time the lymphoma came back by at least a year. Increasing ones knowledge of signs and symptoms correlated with Non-Hodgkins can create a better prognosis of successfully killing the disease. The research of new vaccines that can help the immune system naturally kill the cells on its own can greatly decrease the need for other treatments such as chemotherapy and radiation, along with the horrible side effects that come along with them.

Good Governance in Chile and Argentina Essay Example | Topics and Well Written Essays - 2000 words

Good Governance in Chile and Argentina - Essay Example Within Latin America, Chile is held up as an example where democratic institutions are making headway. In other countries such as Argentina, the fight against corruption, remnants of populism and a weak judicial system are in evidence almost daily. Is the establishment and maintenance of good governance possible in Latin America? Using Chile and Argentina as examples it becomes clear that in our analysis of good governance we should not be limited by one model but should take into account the diversity of problems and the level of difficulty in resolving these problems when we choose to analyze whether or not a state’s governance is ‘good’. Good governance is a universal term used to describe the level of democracy, human rights and the forms of participatory government present within a country’s political system. At its core is the democratic system which is seen as the optimal system for allowing citizens maximum freedom of expression and participation in political processes. Wijkman (1998) claims that, â€Å"Good governance entails a vast set of democratic processes and institutions at every level of society, from the local council to regional, national and international institutions, that allow the voices of the people to be heard, conflicting interests to be peacefully resolved, and a forging of consensus towards greater social progress (p. 89).† Good governance became an important concept in the late 80s when it became tied to foreign aid programs, in addition to playing a crucial role in analyzing a country’s competitiveness for foreign investment (‘Weapons of Mass Upliftment’). While in the era of the Cold War â€Å"the flow of aid, in particular by major bilateral donors, was strongly influenced by strategic foreign policy interests†.

Ls week 6 ask Essay Example | Topics and Well Written Essays - 250 words

Ls week 6 ask - Essay Example Accommodating style asserts that one party agrees to forgo his or her own concern so that the other party ideas hold. In this regard, what would have been the case if you as the project manager decided to forgo your concern in favor of those of the architect? It is argued that in case of a stolen idea, one can decide to abandon the collaboration style and resort to un-collaborated style. In this regard, competing becomes the other option. As a project manager, how would Competing style help solve the problem of stolen idea? Competing asserts that one strive against another to attain a goal. However, collaboration is highly encouraged in any organization’s operations. With this in mind, how would competing style ensure there is collaboration among the colleagues? In the effort to prove that a colleague’s idea is your stolen idea, you may decide to use your junior in presenting the idea in order to show that the idea is a ‘shared idea’. Don’t you think that this would be a hypocritical concern given that the truth is that the idea was actually yours? In the effort to claim back your stolen idea, confrontation with your colleague is apparent. Applying leadership style, how would you ensure that your differences with the ‘thief’ colleague do not interfere with the operations of your organization? You consider using collaboration and compromising styles only when three parties are involved two of which represent major parties required to accomplish a certain objective. Therefore, this means that the idea of the third party is forgone. In this regard, how do you ensure that the third party is collaborated in the two parties’ interest without jeopardizing his collaboration with the idea? You may also decide to use collaboration and compromising styles where the corporate governance, management and the employees are involved. Using your leadership styles, how would you deal with other issues that concern the consumer

Solutions to Rent-Seeking Research Paper Example | Topics and Well Written Essays - 3500 words

Solutions to Rent-Seeking - Research Paper Example Third, NIE is reform oriented, seeking to change the institutions that it studies and through them the greater society at large. Different from other socio-cultural philosophies, NIE seeks validity in judgment through cost/benefit and traditional economic methods based in statistics. Whereas traditional economics may be considered the logic of the status quo in modern society, NIE retains a challenging and critical force using economic theory and analysis to promote reform or change in institutions. The institutions themselves may be public, private, corporate, governmental, educational, non-profit- all can be analyzed equally through the principles of NIE and from this research change in business practices, governmental policies, and industry regulation may result. Arguably, this is the positive social role for economics in modern societies, and contextualizes NIE in a relationship with a progressive view of society and societal evolution. The foundational research for NIE was conducted by Ronald Coase, Douglass North, and Oliver Williamson. â€Å"Institutions frame behaviors and exchanges in markets, business networks, communities, and organizations throughout the world†¦ The fast-growing field of ‘new institutional economics’ (NIE) analyzes the economics of institutions and organizations using methodologies from a wide range of disciplines (including political science, anthropology, sociology, management, law, and economics).† (Brousseau & Galachant, 2008) Having defined New Institutional Economics, this essay will examine the work of Ronald Coase as paradigmatic of the NIE school of thought, and show how it creates the ground for Gordon Tullock’s research on rent seeking. From this basis, the essay will examine current events as transpired with the recent â€Å"Wall St. Bailout,† estimated to have cost the U.S. taxpayers between $4 and $15 trillion

Cardio-vascular disease in the United States Essay

Cardio-vascular disease in the United States - Essay Example In order to target this leading national health problem, The American Heart Association (AHA) updated CVD prevention guidelines for women in early 2007, encouraging the pursuit of a healthy lifestyle early on. In previous decades, CVD was thought to affect greater proportions of American men than women. This was an incorrect conclusion, but reinforced by the fact that clinical trials predominantly used male subjects instead of females, and that women are less likely to show cardiovascular symptoms as early as males. In fact, on average, women begin to show symptoms 10 years later in life then do men. It is evident in the research literature as well as in formal published insurance analyses (Murasko 1746) that women continue to receive less aggressive treatment for CVD events than is provided to men and this inadequate treatment worsens with the patient’s increasing age (Murasko 1755-6, Sarafidis 224; Alter et al. 1916). At the same time, women survive CVD events such as myocar dial infarction (MI) more frequently than do men (ibid.), adding to the US population segment comprised of the elderly with cardiac history, inadequate treatment, and higher long-term medical expenses, because their risk of additional CVD events is 1.5 – 15% higher than average: â€Å"After adjusting for baseline differences, the relative rates of angiography and follow-up specialist care for women relative to men, respectively, fell 17.5% (95% confidence interval [CI], 13.6 to 21.3, p â€Å"†¦ for individuals with previously diagnosed heart disease or stroke, a lack of coverage is more strongly associated with lower

Critically evaluate the concept of bureaucracy as an effective system Essay

Critically evaluate the concept of bureaucracy as an effective system of organization - Essay Example Problem of red tape is often related with the term Bureaucracy. Effectiveness of bureaucratic management may be analyzed on the basis of how a formal organization relies on promptly defined hierarchical levels and different specific roles to maintain effectiveness and efficiency. It is being noticed that often bureaucracy is criticized for its inflexibility, complexity and inefficiency. Over the years, experts like Max Weber have strongly argued the importance of bureaucracy. Bureaucracy is the most effective way through activities of human being can be organized within any organization. The presence of bureaucracy is there in every organization but degree of bureaucracy differs from one organization to other. This essay will critically evaluate the concept of bureaucracy as an important and effective system of the organizations. In the course of this essay different theories of bureaucracy will be discussed. This essay will help to understand the deep rooted interrelationship betwee n bureaucracy and effectiveness of the organizations. This will be a step by step approach. The first name that comes to mind about the bureaucracy theory is German sociologist Max Weber. According to the theory of Weber, bureaucracy contains some characteristics. Those characteristics are very important for the effective system of organization. Those characteristics are Hierarchy, Specialization, Division of labour and Standard operating procedures. A hierarchy is a system with well defined span of command. This characteristic states that everyone has a boss in an organization. According to the theory the boss of organization supervises entire system. The power flows from the top management through the trickle down hypothesis (Durant, 2010). According to this theory subordinate follows the orders of superiors and can appeal against those orders. As per this theory bureaucrats are specialized persons for some specific areas of works. This provides

Cardio-vascular disease in the United States Essay

Cardio-vascular disease in the United States - Essay Example In order to target this leading national health problem, The American Heart Association (AHA) updated CVD prevention guidelines for women in early 2007, encouraging the pursuit of a healthy lifestyle early on. In previous decades, CVD was thought to affect greater proportions of American men than women. This was an incorrect conclusion, but reinforced by the fact that clinical trials predominantly used male subjects instead of females, and that women are less likely to show cardiovascular symptoms as early as males. In fact, on average, women begin to show symptoms 10 years later in life then do men. It is evident in the research literature as well as in formal published insurance analyses (Murasko 1746) that women continue to receive less aggressive treatment for CVD events than is provided to men and this inadequate treatment worsens with the patient’s increasing age (Murasko 1755-6, Sarafidis 224; Alter et al. 1916). At the same time, women survive CVD events such as myocar dial infarction (MI) more frequently than do men (ibid.), adding to the US population segment comprised of the elderly with cardiac history, inadequate treatment, and higher long-term medical expenses, because their risk of additional CVD events is 1.5 – 15% higher than average: â€Å"After adjusting for baseline differences, the relative rates of angiography and follow-up specialist care for women relative to men, respectively, fell 17.5% (95% confidence interval [CI], 13.6 to 21.3, p â€Å"†¦ for individuals with previously diagnosed heart disease or stroke, a lack of coverage is more strongly associated with lower

Accounting issues over the next three years that should be addressed Essay

Accounting issues over the next three years that should be addressed with FASB - Essay Example Accounting standards are very crucial to the effective functioning of the economy. This is mainly because most of the decisions pertaining to the allocation of resources rely heavily on credible, concise, transparent, and comprehensible financial information. The FASB develops accounting concepts as well as standards for financial reporting. It also provides guidance on how to implement them. These concepts are useful in guiding the Board in establishing standards and in providing a frame of reference, or conceptual framework, for resolving accounting issues. Perhaps the most important issue that the FASB has been working on is to reduce the complexity and to improve the usefulness and transparency of reporting financial information. According to the American Institute of Certified Public Accountants (AICPA) there is a need for comparability of financial statements, need for implementation guidance and a need for an appropriate transition. In 2006, the Financial Accounting Standards Board voted unanimously to revamp rules on lease accounting that allow revising the rules that permit companies to keep certain leases off their balance sheets. The board agreed to work jointly on the project with the International Accounting Standards Board. However, the FASB Chairman Robert Herz, himself admitted that amendments to FAS 13 may not be finalized till late in 2009. This project is also to be done to coordinate lease accounting standards with the IASB (International Accounting Standards Board) which sets accounting standards for Europe and many other countries. The IASB and the FASB have significant differences in the way they treat leases. Although both follow the concept of capital and operating leases but FAS 13 (which questions whether the lease term is 75% or more of the economic life, and whether the present value of the rents is 90% or more of the fair value) is not used by the IASB, which prefers a

The Execution of the Rosenbergs Essay Example for Free

The Execution of the Rosenbergs Essay During the Cold War, Americans lived in a society where the tension between the Soviet Union was at its peak in history. It was a time when the hatred against communism and the idea of nationalism were growing exponentially. Meanwhile, Julius and Ethel Rosenberg were arrested for the accusations of helping the Soviets create the atomic bomb, which was the United States’ only advantage over the Soviets. Their arrest eventually led to the first ever execution of espionage in United States history. However, the justification of their execution is still being debated to this day. Did the Rosenbergs deserve such a harsh sentence or was it a misjudgment driven by the fear of communism? The political and social aspects of society certainly directed the fear of communism to overshadow the innocence of the Rosenbergs, making them the most controversial spies in American history. During World War II, many countries including the Soviet Union were skeptical about the existence of the atomic bomb. However, after the bombings of Hiroshima and Nagasaki, the strength of the atomic bomb became well-known. It was clear that as long as the United States had this weapon, no country would challenge them. This weapon was one of the few advantages the United States had against the Soviet Union going into the Cold War. It was as if the atomic bombs were the United States’ shield and armor against the Soviet Union’s attacks. Meanwhile, the power of communism was steadily rising in Eastern Europe and along with that, the American’s fear of communism was growing in parallel. â€Å"Communists were demonized; demons had no souls; no love in their hearts† (Garber/Walkowitz 25). The situation called for the â€Å"blueprint† of the atomic bomb to be safely put away from the communists. The U. S. overnment feared that the Soviet spies might get their hands on the secret information. However, it was only a matter of time that the Soviet Union would â€Å"somehow† develop its own atomic bomb†¦ Eventually on August 29th 1949, news was reported that the Soviets have successfully tested an atomic bomb in Kazakhstan. Americans were shocked, furious, and frightened. â€Å"When news came that the Soviets tested a bomb, years before it was expected, there were indeed many demagogic calls, in the media and on the stump, to find and severely punish, even execute, the thieves, the traitors† (Cohen 49). The American people did not stop to think once that the Soviet Union could have created the atomic bomb with their own power and technology. Most people just assumed that it was done through a work of spies that sold the secret information for money. Therefore, the government did not waste any time to find the person who was responsible for passing information about the atomic bomb. The growing fear of communism eventually reached its peak and the government was started taking actions to prevent any acts of espionage. After months of investigation by the FBI, Julius Rosenberg was called for questioning. He has previously been in communist groups and there were confessions from the Soviet spies that he was responsible for sending couriers and information from Los Alamos, where the Manhattan project was run. His wife, Ethel Rosenberg, was not accused at first because there was no proof of her activity in any illegal acts. She was only as a full time worker as a secretary and a mother of two kids. However, she was later called for questioning when her brother, David Greenglass, was also arrested for espionage. As the investigation went on, the media was starting to heat up and draw national attention to the Rosenbergs. The Rosenbergs were to be remembered the biggest scandal makers in U. S. history. As the fear of the Soviet Union grew after their development of the atomic bomb, the U. S. government was not going to let the investigation go smoothly. After multiple confessions from Soviet spies that Julius Rosenberg was responsible, he was sent to jail. A few months later, the FBI also arrested Ethel Rosenberg with the idea that she might have helped out her husband. The Rosenbergs were eventually both arrested and sent to court under Judge Kaufman. However, there were not enough evidence going into court that the Rosenbergs were legitimately guilty. â€Å"No documents linking the Rosenbergs with espionage were produced, despite a thorough search of their home by FBI agents, who placed in evidence only a collection can for the Spanish Refugee Appeal, licensed by the City of New York, found in their home† (Rosenberg 15). For this reason, the trial took a very long period of time. The only evidences going against the Rosenbergs were that David Greenglass and other Soviet spies have confessed to the Rosenbergs’ involvement in espionage. But even if there were any acts of espionage by the Rosenbergs, it was later revealed that none of the information that was passed by Julius Rosenberg was even useful in the development of the atomic bomb. If any information that was passed off was not useful, why punish or even kill that person? The trial was just a vicious circle between a couple of American civilians and a political bully that was blinded by war. If there was so much more supporting evidences for the Rosenbergs’ evidence, why did the United States government kept containing the Rosenbergs? It was all because the U. S. government did not want to seem weak in the eyes of the Soviet Union. Neither country wanted to show any weakness and lose the fight like in a boxing match where neither fighter wants to show their signs of fatigue and injury. Both countries tried to look stronger and richer than the other. â€Å"In turning down Ethels emotional appeals, Eisenhower said repeatedly that we could not appear weak† (Cohen 50). The Cold War was changing a lot of people’s views. Even President Eisenhower’s mentality shows how much he has lost the patience and the value of human beings because of the intensity of the war. Eventually on April 4th 1951, the Rosenbergs were sentenced to execution by Judge Kaufman. The final words of Judge Kaufman were cold and unsympathetic. â€Å"Your crime is worse than murder, for you put into the hands of the Russians the A-bomb years before our best scientists predicted Russia would perfect the bomb has already caused, in my opinion, the Communist aggression in Korea, with the resultant casualties exceeding 50,000 and who knows but what that millions more innocent people may pay the price of your treason. Indeed, by your betrayal, you undoubtedly have altered the course of history to the disadvantage of our country† (Wexley 67). In an important case like this, it is essential for the judge to consider all the evidence that is brought up in the case, but instead, Judge Kaufman ignored the evidences that supported the Rosenbergs. The judge was under too much control of President Eisenhower and the American government. Also, many believe that blaming the Rosenbergs for the cause and deaths of the Korean War was way over the top. A crime in that type of scale cannot be proven in court, which makes this trial a â€Å"scandal† more than an actual â€Å"crime†. And yet the Judge stated the â€Å"unproven crime† in the final sentence and considered it in the Rosenbergs’ execution. Judge Kaufman blamed them for the Korean War, and President Eisenhower held them responsible for the slaughter in any possible future nuclear war with the Soviet Union. These extreme accusations were never authenticated and, while there is no law requiring, they should have been† (Root 292). There was simply no proof that the Rosenbergs were responsible for all these tragedies. Although they were Americans with communist views, they were only a small percentage of the communist population in the United States during that time period. Also, the United States being involved in the Korean War was solely the government’s decision. Having to say that a future nuclear war is entirely their fault is too much of an overstatement to make on two innocent civilians who were just sentenced to death. Looking back fifty years from now, the media was also very biased and reported false information about the Rosenbergs that had significant impact on the ruling of the death sentence. â€Å"It is imperative that the true facts be known to all. Sadly, the information in the press and other mass media is not the truth, but instead is a distorted, truncated, myopic aberration of our case. It is clear that the primary use being made of our case is to coerce political dissident, and to secure conformity† (Rosenberg 132). That was a quote taken from an actual letter written by Ethel Rosenberg to her husband right before their execution. Telling from the tone of the letter, the Rosenbergs were despaired from the way the media was reporting false information and making the trial even harder for them. The media has always been an key factor on political and social issues. Because of the growing fear of communism, the media did not want to promote communism and espionage in any way to the public. As a result, the Rosenbergs were once again victims of the biased society and its false reporting media. The media was not the only influence on the social bias against the Rosenbergs. Many books were published to summon up the American’s anger against the Rosenbergs at that time. For example, there was the book, â€Å"Betrayers: the Rosenberg Case – a reappraisal of an American crisis† and â€Å"The Rosenberg Case: Fact and Fiction†, which was published on the same year of the execution. One of the quotes from the book was â€Å"Yes. The Rosenbergs’ case is ended, but the evil that they did is endless† ( Fineberg 148). If the evil that they did is endless like the author said in his book, there would certainly have been a nuclear war or a World War III by today, in the year 2008. However, that is not the case. The Soviet Union was surely to develop the atomic bomb with its own resources and power but all the blame went to the Rosenbergs in this state of affairs. The Rosenbergs were though not all alone through the fight in trial and against the coercion by the politicians. Soon after the death sentence by Judge Kaufman, countries all over the world protested the sentence. â€Å"Seemingly overnight, the whole world rose in protest against the death sentences that had been imposed on Julius and Ethel Rosenberg. By then end of the year, there were pro-Rosenberg committees in Austria, Belgium, Denmark, Italy, Sweden, Switzerland, Germany, Ireland, Israel, and of course- Eastern Europe. † ( Radosh/Milton 347) Powerful leaders were forming organizations and committees to convince the United States to set the Rosenbergs free. Also, there were famous individuals who were protesting against the death sentence. Even the main creator of the atomic bomb, Albert Einstein, believed that the United States government was killing innocent lives in the fight against the Soviet Union. â€Å"An appeal for executive clemency was sent to the White house, supported by many prominent Americans, including scientist Albert Einstein, Dr. Harold C. Urey and more than 3,000 clergymen of 26 denominations† (Rosenberg 18). This would have had significant support for the Rosenbergs in trial but the media was once again preventing it from happening. These protests were not broadcasted to the public because of the biased media. However, the protests did not end there. Millions of petitions from all over the world were being sent to the White house. The world believed that the Rosenbergs should not end up being â€Å"political victims† of the meaningless war. â€Å"Millions of people view the refusal of the courts to grant the Rosenbergs relief as an affirmation of our insistence after nearly two years in the death hours that we are political victims of the Cold War† (Rosenberg 126). Despite all these protests and petitions, the government stuck to their belief that the Rosenbergs deserved the death sentence. But why were the allies of the United States protesting against the United States? Why was the United States not listening to anyone but themselves? Once again, the political leaders of the United States were too blinded by their focus to win the Cold War against the Soviet Union. Realistically, would the Rosenbergs have received the death sentence if they did not live during the Cold War era? They would have certainly received a much lighter sentence if they lived in today’s time period. This was the thought of Dorothy Thompson, a former journalist of Times magazine. Dorothy Thompson has once stated that: â€Å"The death sentence†¦ depressed me†¦ in 1944 we were not at war with the Soviet Union†¦. Indeed, it is unlikely that had they ( the Rosenbergs) been tried in 1944 they would have received any such sentence† (Rosenberg 9). 1944 was certainly that time in history where any act of espionage was not forgiven by society. If anyone was suspected to be a spy, they would be immediately called to questioning. Historians refer to this period as almost like the â€Å"witch hunt† era in Salem driven by â€Å"McCarthyism,† a strong idea of anti-communism that was popular at the time. The â€Å"massive witch hunt† eventually led to the Rosenbergs, which shows that the social aspects during the Cold War era had a biased impact on the ruling of the trial. Behind all the accusations, there was an individual who made the scandal even more controversial. His name was Klaus Fuchs and he was one of the main nuclear scientists that developed the atomic bomb during the Manhattan Project. It is still believed to this day that Klaus Fuchs sold important secrets of the atomic bomb to the Soviets for money. Even history books are being written over again about his betrayal. â€Å"In England, Klaus Fuchs, the German-born scientist who provided the Soviets with far more accurate and useful information on the atomic bomb than anything that might have come from the Rosenbergs, got only 14 years† (Cohen 48). For someone who obviously provided more information to the Soviet Union, it is certainly not fair that Klaus Fuchs only received 14 years in prison. How did this happen? We can see that Klaus Fuchs was ruled a lighter sentence because he was trialed in England. Although England was our closest ally, they did not see any justification that Klaus Fuchs should receive a sentence of anything more than 14 years. Therefore, just because the Rosenbergs were trialed in the United States, they had to end their lives. 14 years in prison and being electrocuted to death is definitely a huge difference; one is given a second chance to live and one is put to death. For a certainty, the Rosenbergs would have received a much lighter sentence in England. It is an embarrassment of the court to say that the only justification for Julius and Ethel Rosenberg’s death is that they were just at the wrong place at the wrong time. Another huge controversy of the scandal is the death of Ethel Rosenberg. The reason the scandal is called â€Å"the Rosenbergs Case† is because both Julius and Ethel Rosenberg were executed for being accused of committing the same crime. However, years after the execution, there were a lot of speculations to why Ethel had to suffer the consequences for something her husband was caught doing. It was later revealed that the FBI was using her as a â€Å"lever† to force Julius Rosenberg to confess to his acts of espionage. â€Å"Hoovers biographer suggests that the Director now regretted the strategy of using Ethel as a lever to induce Julius to confess, and thought that it would be terrible public relations to execute a mother of two young children† (Aiuto 5). It became obvious that Ethel Rosenberg did not commit any crime or spied for the Soviet Union. She was only caught up in the accusation because her brother, David Greenglass, and her husband, Julius Rosenberg, were both spies in the past. The FBI saw her as a useful â€Å"tool† to threaten her husband also they arrested her along with him. Because of the FBI’s cruel and brainless strategy, a mother of two sons had to rot in jail and die on the electric chair. â€Å"Julius went to his death pale, shaken, but quietly. Ethels execution was to follow, and she walked calmly to the electric chair, gently kissed one of the prison matrons on the cheek, and was electrocuted. However, Ethel was not dead after the first jolt. She had to be electrocuted a second time† (Aiuto 11). According to this article, Ethel had to be electrocuted â€Å"twice† before she was killed. The irony of her second electrocution will forever remembered as a symbolism to her evident innocence. Being the first ones in American history to be executed for espionage, the Rosenbergs did not deserve the death sentence. Although they were communists living in the United States, there was no significant evidence that they were responsible for the Soviet Union’s ownership of the atomic bomb. They were unfortunate to live in the time period of anti-communism and in the country that was in war with a communist state. In political aspects, the government was only interested in using the Rosenbergs to scare the Soviets and display its strength and power. In social aspects, the media constantly reported false information and the people of America were too biased to believe that the accused communist spies deserved anything less than the death penalty. Many factors played against the trial of the Rosenbergs that led to the unfair trial of the Rosenbergs case but they will be remembered as those who were innocent victims of the Cold War’s political and social defeciency.

Maintaining Communication in Nursery Management

Maintaining Communication in Nursery Management In this unit I will be looking at how to maintain effective communication through a nursery setting with staff, parents and children. I will be going through the importance of staff appraisals and how records of staff should be logged and the reason for this. Disciplinary and grievance issues will be discussed as it is crucial to know the procedure of these in the unfortunate circumstances that they may occur. Finally, I will evaluate the appropriate employment policies that are put in to place for the recruitment and management of the staff in a nursery organisation. Task 1.1 â€Å"Explain the process for maintaining effective communication within the setting team† We know that communication is the transfer of information between people. It can be verbal or non verbal. In a nursery we utilize constant communication between a practitioner and child, management and staff, staff and parents and many others. In a larger setting it may be a complicated process however there are many different ways of easing this process. It is essential that we know what the key factors should be in the communication process, how to improve our skills and the potential problems that exist with errors in communication and how to overcome this to have minimal faults. In order to have successful communication there are normally three major components; a sender, a receiver and a message. For example in a nursery setting the practitioner may be teaching there key child a certain colour/number and in order to do this they set an activity. In this example we have a sender (practitioner), a receiver (child) and a message (activity). For staff we frequently have a great deal of information to send within a short period of time. To do this effectively, it is important for management to know that there are factors which could influence how our message is interpreted. Breakdown of important information can help give receiver a better understanding of what is expected from them. In situations where this does not occur and important information is not conveyed, allergy advice, medicine or parents preferences for their chid may be missed. For example, in one situation, there was a member of staff from preschool that had come to cover for the toddler room leader. Unaware that one child is allergic to wheat she incorporated play doh in her activity. This error could have been prevented if the communication between staff had been complete. In my current place of employment we have a ‘communication book’ kept in each room. This book contains ALL messages from managers, staff and parents. Every member of staff should check this every time they enter the room and sign once they have read any new message. Staffs are all told verbally any messages and it is also written down in the communication book to make sure everyone has understood the message. I understand from my experience that the trust of our parents and families of children that attend nursery is an extremely important part of providing effective childcare. If they don’t trust us, any communication that we attempt to send to them may be disregarded. The first step to effective communication is honesty. It is important not to promise staff and children that we are going to do something unless it can be followed through. It has been said as much as 80% of our communication is non verbal. We need to pay attention to our body language, eye contact and tone of voice when addressing staff, parents and children. Conflict among co workers can impact the setting we work in and can prevent important communication. Also, cultural awareness can be an important part of knowledge base that we need to have when communicating as practitioners/managing staff. For example, we may want to pat the arm of an unhappy member of staff, but we need to make sure that this behaviour is acceptable and not seen as inappropriate. Regardless of how busy the day to day running of the nursery we need to ensure that each room and management has â€Å"protected† time. This allows staff to communicate about important issues such as, child protection issue, staffing levels and medical advice given by parents for a particular child. In order to have effective communication it is essential to have an active listener. To show you are an active listener it is important to pay attention, respond appropriately and provide feedback. In business there are 4C’s of communication which are; comprehension, credibility, connection and contagiousness. Starting with comprehension, it is important to see whether our message can be comprehended by staff/parents/children. If they don’t understand or it has to be repeated it is likely to be a fault in our communication. Secondly, credibility is an extremely important factor. This must be perceived in the correct way to parents what you are trying to convey as if they don’t understand they will have lost interest from the very start. Thirdly, we have connection. It is important to have a connection with everyone whether it is the staff, children or parents. It makes communicating with one another a much easier process when we have the confidence and connection to discuss openly any matters. Finally, contagiousness; this is what motivates staff. It is important for staff and managers to portray an enthusiastic working environment and to keep each other mo tivated. This action should be a result of what has been communicated. We know what needs to be done to have effective communication however 60% of business failures are because of poor communication. The 2 main types of communication we use are verbal and non verbal. Within these 2 categories we have many barriers which may affect staffs understanding or unwillingness to communicate and be active listeners. Verbal communication coexists alongside non verbal communication, which can affect people’s perceptions and exchanges in subtle but significant ways. Non verbal communication means how people read our body language such as gestures, facial expressions, eye contact and posture. The sound of our voice, including pitch, tone and volume are also forms of non verbal communication. In order to make staff comfortable and to help them understand what is being expected from them it is important to express non verbal communication in the correct manner. We use verbal communication to inform, whether it is to inform others of our needs or to impart know ledge. Verbal communication helps to clarify misunderstandings and provides missing information. The environment we are in may make communication difficult. If we are in a large nursery setting it may be harder to convey a message to all staff straight away as they may be located in different areas. It is important to be clear when giving instructions as the way some staff perceives messages may differ. There are also many other ways verbal messages can be misread. If staff are stressed, or have personal issues it can affect the way they choose to communicate. However, this should be dealt with at a separate time and should be resolved when the member of staff or manager are a lot calmer. Task 1.2 â€Å"Understand the importance of the appraisal process and how records for staff can be logged† A formal appraisal is important for professional development, to meet a goals or objectives. Other benefits that can be gained from an appraisal include enhanced communications, an opportunity to effectively address performance problems, and improved employee morale. The appraisal form should be completed during annual appraisals by both the manager and employee. It is good practice for employees to complete a self-appraisal form prior to the interview. This could identify areas where they feel they have excelled, areas they feel they need more support on, any training they have completed and any they would benefit from. The appraisal process looks at what the employer has learned over the last 6 months and they can discuss goals and targets they have achieved. The appraisal process gives a chance to employees and managers to discuss any further training they feel is necessary. When the employee is completing the appraisal form, it is important to complete this with the previous year’s appraisal to ensure that any targets which have been set in order to gain the pay rise have been reached. If they have not been reached, it gives the employee an opportunity to complete them (if this is possible) before the appraisal takes place. At my previous nursery all staff were asked to make a personal development plan at the beginning of the year so every year we were able to see what skills we had developed, what new skills we are looking to develop and what we need to improve. With this plan we used SMART targets in order to have effective goals and so that our progress can be measured. The appraisal pr ocess is very effective if carried out in the correct process. Task 1.3 â€Å"Identify the correct procedures to follow with regards to disciplinary and grievance issues† Disciplinary and grievance procedures are frameworks which provide clear and transparent structures for dealing with difficulties which may arise as part of the working relationship from either the employer’s or employees’ perspective. They are necessary to ensure that everybody is treated in the same way in similar circumstances, to ensure issues are dealt with fairly and reasonably, and that employers are compliant with current legislation and follow the ACAS code of practice for handling disciplinary and grievance issues. Disciplinary procedures are important as they help resolve any issues that have come up in the setting without needing to go to an employment tribunal. A disciplinary procedure normally consists of three stages. The first stage is a letter which tells the employee why the meeting is going to be taking place and has to be given to the employee at least 72 hours prior to the second stage. Following the letter, the employee is invited for a meeting and is able to bring along a companion to be present at the meeting. Prior to the meeting it is important for management to ensure all the facts are investigated in advance (including consulting the individual’s personal file for relevant information) and plan how the meeting is to be approached. It is also important for another member of the management committee or management team to be there to take notes and help conduct the interview. Finally management come to a decision of whether the employee should be dismissed or kept on. If t he employee feels they should not be dismissed they are able to appeal. After the disciplinary meeting there are three possible outcomes. The first one is where the manager decides not to take any actions. They may just decide to refer the employee for counselling or training. Secondly, management may decide to give the employee a formal warning. There are three different types of warnings that can be given. They can either be a written warning, or made as a general rule or employee may find they are given their final written warning. The third possible outcome is of course dismissal. However, if a manager decided to dismiss a member of staff it is important the ACAS code is followed. It is essential that grievances from employees are treated in the same fair manner and all levels of management are familiar with their organisation’s grievance procedure. Staff should be encouraged to discuss ordinary, day to day issues informally with their relevant manager. This helps concerns to be heard and responded to as soon as possible instead of turning to employment tribunal. The grievance and disciplinary issues can also be used to tackle problems such as persistent lateness, bullying, inappropriate use of the nursery resources and fighting. Task 1.4 â€Å"Evaluate relevant employment policies required for the recruitment and management of staff in the organisation† Many businesses, especially Childcare feel the staffs are the company’s greatest asset. This is because it is down to the staff on how well the children and parents are being cared for. â€Å"Employees are a companys greatest asset theyre your competitive advantage. You want to attract and retain the best; provide them with encouragement, stimulus, and make them feel that they are an integral part of the companys mission.† [Anna M Mulcahy. (2001).Assets.Available: http://www.brainyquote.com/quotes/quotes/a/annemmulc424886.html?src=t_asset. Last accessed 6 February 2015] Employing a new member of staff is a lengthy process. The company starts off by advertising the vacancy. The company should make sure that the vacancy is advertised in a variety of places and locations so that all applicants are given an equal opportunity. The advertisement should be circulated to underrepresented groups in the community both externally and internally. Which means the job role should be advertised in local job centres, colleges, schools and community notice boards. The next stage is the recruitment and selection stage. All the completed application forms are given to the nursery and the management team then score each application and select candidates that fit the job description. The manager then chooses however many candidates they feel should be invited for an interview. When the recruitment and selection process takes place two staff from management should be involved in the process, making sure they are also trained for equal opportunities to insure there is no discrimination against any candidates. After the interview process the successful candidate should be notified by telephone. However, a formal letter is then sent to the candidate containing the job offer. The three important policies when recruiting staff are induction of staff, staff development and the promotion policy. The induction of staff policy is normally carried out on the first day of the job to allow the employee to see the day to day running of the nursery. The new staff member is handed the book containing all the policies and is asked to make sure they familiarize themselves with them. At my current work place I was allocated to an existing member of staff who showed me what responsibilities I would have in the nursery. It is important to familiarize the employee about the health and safety policy, fire safety, child protection issues, arrival and departures policy, children’s medical information, and allergies children may have and how to complete sickness/injury forms, sleep and nappy charts which are required to be completed regularly. This should be done at least within the first week of employment. The second policy which is staff development is put in to place so that parents are guaranteed excellent childcare. If staffs are being trained frequently and ensuring they are stretching their personal targets and knowledge they will be able to provide a higher level of care for the children of the nursery and this can be done with management looking in to how they are able to develop staff learning. Employees can look at their personal development plans and then suggest appropriate training they would like to have. Finally the promotion policy is put in to place in order for staff to work towards personal targets so they can continue to receive professional development. It is important management carry out the appraisal process in order for staff to receive this opportunity. If the management feel there is an appropriate candidate they refer back to the selection and recruitment policy. In conclusion I feel all policies and procedures are extremely relevant as it helps the setting meet all the correct statutory requirements and have regard to the statutory guidance laid out in the EYFS. It also gives staff and parents a clear understanding of the services the nursery has to offer. It sets out rules and guidelines so everyone has equal opportunities. As a manager it is important to make sure that the company’s vision is seen through all the staff and they work according to the policies and procedures that have been set when running the day to day activities in the nursery.

Alcoholism in the Workplace Essay -- Drug Abuse

Alcoholism in the Workplace In the United States, 17.6 million people – about one in every 12 adults, abuse alcohol or are alcohol dependent. (NIH: National Institute on Alcohol Abuse and Alcoholism, 2012) The Mayo Clinic defines alcoholism as a chronic disease in which your body becomes dependent on alcohol (Mayo Clinic Staff, 2010), and indicates that more than 100,000 Americans die annually from alcohol related causes (Johnson) . Aside from the physical problems that alcohol addiction can create, there are frequently emotional and social complications. Alcoholism is a disease that harms not only the alcoholic, but also the co-workers and family of the alcoholic. Society has given us stereotypical images of the alcoholic. Some of these stereotypes include a homeless person who is drunk every day, usually an old man, who is unable to do well at work or at home. While these stereotypes are not always true, there are some similarities in those who have been affected by this disease (Sarah Benton, 2009). The alcoholic usually has low self-esteem and feels guilty or shameful much of the time. In order to compensate for their feelings of frustration, they often may blame others for their own under achievement, and outwardly appear to strive for perfection in everything that they attempt. Often they act out of impulse, and when they fail, they are filled with self-pity and more frustration. At some point, nearly everyone will experience something negative in his or her work environment that is directly related to the abuse of alcohol. One personal incident that comes to mind is of an occasion where my employer hosted a gathering to celebrate the accomplishments of several automobile dealers who had reached or surpassed sal... ... labor. Retrieved from http://www.osha.gov/SLTC/substanceabuse/index.html L'Etoile, M. (2011). Retrieved from http://www.opm.gov/employment_and_benefits/worklife/officialdocuments/handbooksguides/alcohol/index.asp Editorial Staff. (2012, February 24). The national institute on alcohol abuse and alcoholism. Retrieved from http://www.niaaa.nih.gov/FAQs/General-English/Pages/default.aspx Johnson, S. (n.d.). Genomics of addiction program. Retrieved from http://mayoresearch.mayo.edu/mayo/research/gene_unit/upload/genomics_addiction.pdf NIH: National Institute on Alcohol Abuse and Alcoholism. (2012, January 24). Medlineplus. Retrieved from http://www.nlm.nih.gov/medlineplus/alcoholism.html NIH: National Institute on Alcohol Abuse and Alcoholism. (2012, March 21). http://www.nlm.nih.gov. Retrieved from http://www.nlm.nih.gov/medlineplus/ency/article/000911.htm

Disney World: A Family Vacation Essay -- Personal Narrative Traveling

Disney World: A Family Vacation Everyone who has ever been to Disney World thinks it’s going to be the vacation of a lifetime but when we went it was the vacation from Hell! My dad is one of those people that Murphy’s Law applies to. That is, if anything is going to go wrong then it is going to go wrong for my dad. My family started on this trip with great expectations. It was going to be our first trip to Disney World and we were all very excited. Everything seemed to be going smoothly that morning. Dad loaded the luggage and packed the cooler. He even packed the extra pillows. My family was very happy as we prepared for our trip. I was twelve years old and my brother, Jobie, was ten. My dad had told us for years about his first trip to Disney Land in California when he was a young Marine. He told us about all the great rides and how he had to go on It’s a Small World with a fellow Marine. He said all the boats were full of families or with couples in love, and there he was stuck in a boat with another Marine. That very day he swore that he would come back some day and take his wife and family back to Disney Land and ride It’s a Small World. At that time Disney World hadn’t been completed. Dad thought he would be returning to California. Since then Disney World has been completed and is located in Florida which is a lot closer of a drive for us since we live in Tennessee. Once we got on I-81, we headed toward Asheville, North Carolina. That’s when Murphy’s Law went into effect. My dad always had trouble missing the I-26 exit in Asheville and today would be no exception. As luck would have it he took the wrong turn. Instead of taking the... ...checked the engine, the hoses, and finally found the problem. He said â€Å"I bet when the car caught on fire it weakened the battery.† The security guard hooked up battery cables to the car and it started right up. Dad tried to give the guard twenty dollars, but he refused. Dad shook his hand and thanked him several times. I could go on and on about the rest of our trip but it would take another twenty pages. Unfortunately this was not the last outburst my father had at Disney World. I can tell you one more thing. Through the chaos Dad finally made it to It’s a Small World with his family. It was the biggest smile he showed through the whole trip, but it wasn’t his last. We have been to Disney World twice since then. We still always ride It’s a Small World and I always bring cotton balls for my ears. The cotton keeps my arms from getting tired.