Auditing Special Assignment

Theresa Golding BA 418 – Auditing Dr. Charles Pineno April 25, 2010 PART 1: â€Å"Small Firms May Face Audit Music† (published in The Wall Street Journal on April 19, 2007) addresses the ending of the delay in applying portions of the Sarbanes-Oxley Act of 2002 to smaller companies. At the time of the article, some 6,000 smaller public companies had yet to be required to â€Å"make an annual assessment of their internal financial-reporting controls with further review by the company’s outside auditor of these systems designed to help prevent accounting mistakes and fraud. The delay arose from complaints that compliance was overly costly and time consuming for larger companies. According to Mr. Cox, the SEC and the Public Company Accounting Oversight Board (PCAOB) are close to making less burdensome for all companies which would end the need to further exempt the smaller companies. The proposed changes would make realization of compliance in 2008 possible. Delays could again result if the new standards are not issued soon enough to meet the current deadlines. The chairman of PCAOB, Mark Olson, has blamed the high cost of complying on what is viewed as an overly cautious approach. PCAOB reports that progress is being made but there is still a way to go as some auditing firms still have not fully integrated an audit of the company’s financial statements with an audit of the company’s internal controls which are interrelated. PART 2 –RISK ASSESSMENT STANDARDS: Standard 1 – Reasonable Assurance, Evidence SAS No. 104 (â€Å"Amendment to SAS No. 1, Codification of Auditing Standards and Procedures) addresses â€Å"the attributes of audit evidence and the concept of reasonable assurance. This particular standard is closely related to General Standard 3: The auditor must exercise due professional care in the performance of the audit and the preparation of the report. Chapter 1: The Role of the Public Accountant in the American Economy The two forms of assurance services that CPAs perform with particular emphasis on â€Å"those that increase the reliability of information. † Since reliability enhancement is such a huge part of assu rance services, this standard is fundamental because proper assessment and testing of risk plays a critical role in the reliability of information. Chapter 2: Professional Standards This chapter introduced the 10 Generally Accepted Auditing Standards as set forth by the AICPA. As previously stated, there is a close relationship between Standard 1 and General Standard 3. Also, this standard also has a close relationship with Standard of Fieldwork 3 which reads: The auditor must obtain â€Å"sufficient appropriate audit evidence† by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. The gathering of evidence regarding risk falls into this standard of fieldwork. Chapter 3: Professional Ethics Within the chapter on â€Å"Professional Ethics,† we learned that Article V of the AICPA Code of Professional Conduct addresses â€Å"Due Care† and states: â€Å"A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability. Reasonable assurance and proper evidence regarding risk assessment would fall under the â€Å"Due Care† responsibility. Chapter 4: Legal Liability of CPAs Chapter 4 described the sources of CPA liability as: Contract, Negligence, and Fraud. Should the CPA not incorporate the appropriate levels of reasonable assurance and evidence regarding risk assessment, they could be found liable for at least ordinary or simple negligence. If there was a blatant disregard for this standard, the possibility of gross negligence could also exist. Chapter 5: Audit Evidence and Documentation The chapter detailed relationships among audit risk, audit evidence, and financial statement assertions and directly relates to the third standard of fieldwork stating that: the auditor must obtain appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. This chapter also emphasizes the point of that there is an appropriate level of audit risk that must be met and the evidence collected and testing procedures utilized must be in keeping with this level. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding â€Å"Planning the audit† provides the foundation of the process. The reasonable assurance and evidence standard regarding risk assessment should be considered and integral part of the planning process. Chapter 7: Internal Control Assessment of internal control is part of knowing reasonable assurance can be given and regarding the reliability of the evidence acquired. Chapter 8: Audit Sampling Acceptable risk level is an important element of determining the proper sampling technique and size. Should an inappropriate sample technique/size be utilized, reasonable assurance will be lacking. Standard 2 – Internal Control, Evidence SAS No. 105 serves as an amendment to SAS No. 95, Generally Accepted Auditing Standards. Along with addressing work by the auditor on internal control, it further addresses audit evidence as well. This standard broadens the understanding the auditor must obtain of the business as well as its environment. Chapter 2: Professional Standards There is a relationship between this Risk Assessment Standard and Standard of Fieldwork 2. The fieldwork standard addresses the requirement for the auditor obtaining â€Å"a sufficient understanding of the entity and its environment†. It has now been further broadened when looking at the level of internal control. Chapter 5: Audit Evidence and Documentation The reliability of the evidence collected directly relates to whether it was â€Å"generated through a system of effective controls rather than ineffective controls. † Those controls will be more thoroughly assessed under this new Risk Assessment Standard. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The scope of the audit plan is impacted by the level of internal control exercised by the client. Broadening the requirements regarding assessment will allow for a stronger foundation in how the plan is developed. Chapter 7: Internal Control This is likely the most important chapter regarding the ins and outs of internal control and this standard should be forefront when considering the content of the chapter. Chapter 8: Consideration of Internal Control in an Information Technology Environment Technological advances have done much to advance levels of internal control. However, if technology is not being utilized effectively, it can also raise the level of risk and under the new standard must be evaluated very carefully. Chapter 9: Audit Sampling Internal control plays an immense role in the level of sampling that should be done. Given the broader consideration now due to internal control, sampling levels will likely be impacted. Standard 3 – Evidence The standard defines evidence as comprising â€Å"all information that supports the auditor’s opinion on the financial statements. † It also â€Å"stresses the importance of supporting management’s assertions regarding the financial statements by gathering audit evidence. † Chapter 1: The Role of the Public Accountant in the American Economy The assurance service of reliability will only be at the proper level if the appropriate evidence is collected and examined with regards to the assertion of management. Chapter 2: Professional Standards Fieldwork standard 3 addresses the requirement of obtaining â€Å"sufficient appropriate audit evidence. This evidence directly ties to Reporting Standard 4 regarding the expression of an opinion regarding management’s assertions. Chapter 3: Professional Ethics Article II of the Code addresses serving the public interest. The public will look to the auditor’s opinion regarding management’s assertio ns and thus the evidence gathered should serve the purpose of protecting the public well. Chapter 4: Legal Liability of CPAs The inappropriate gathering of evidence could lead to the issuance of an incorrect opinion regarding management’s assertions and open the CPA to liability issues. Chapter 5: Audit Evidence and Documentation Audit risk, audit evidence, and financial statement assertions are closely intertwined and the Risk Standard puts more emphasis on that relationship and will do much to increase the reliability regarding the assertions about the financial statements. Chapter 6: Auditing Planning, Understanding the Client, Assessing Risks, and Responding To guarantee the opinions issued regarding management’s assertions, it is imperative that a CPA plan the audit appropriately and have a working knowledge of the client. This standard will strengthen risk assessment and the depth of knowledge the CPA will have about the client. Chapter 7: Internal Control Management’s assertions are influenced by their effective use of internal control. Analyzing and reporting on the level of internal control plays an important role in the opinion that will be issued regarding management’s assertions. Chapter 9: Audit Sampling The sampling scope needs to have the strength necessary to offer an appropriate opinion regarding management’s assertions. The evidence gathered determines the level of sampling needed and due care must be exercised throughout the process with the CPA remaining cognizant of management’s assertions. Standard 4 – Audit Risk, Materiality SAS No. 107 addresses the relationship between audit risk and materiality and has employed a Modified Audit Risk Model. Chapter 2: Professional Standards Assessment of the risk of material misstatement of the financial statements is covered heavily in Standard of Fieldwork 2. The level of risk will greatly determine the design of the audit procedures. Chapter 4: Legal Liability of CPAs Should the auditor not accurately assess the risk of material misstatement, issues of liability could arise. Chapter 5: Audit Evidence and Documentation The evidence collected and documentation kept is done in an effort to reduce audit risk and thus must be taken seriously and the level of risk must be adequately determined to provide this. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The planning of audit should be undertaken in such a way that the level of risk determined can be sufficiently addressed. A clear understanding of the client and a clear procedure for assessing risks are fundamental to the overall process. Chapter 7: Internal Control The stronger the internal control, the lesser the risk and vice versa. It is imperative that a proper assessment of internal control be done to insure that the risk level is known prior to the collection of evidence and the conducting of sampling. Chapter 9: Audit Sampling The greater the amount of sampling conducted, the lower the level of audit risk. Proper risk assessment procedures are instrumental in determining the necessary level of sampling to be done. Standard 5 – Planning, Supervision SAS No. 108 â€Å"superseded guidance provided in previous standards and deals with the understanding of the engagement and planning issues. † This standard provides that the auditor plan the strategy concurrently with planning the engagement. Chapter 1: The Role of the Public Accountant in the American Economy The nature of the attest engagement must be clear to both the CPA and the firm and clearly defined at the onset of planning. Chapter 2: Professional Standards General Standard 1 requires â€Å"adequate technical training and proficiency† for the auditor and staff. Standard of Fieldwork 1 requires that the auditor â€Å"adequately plan the work and properly supervise any assistants. † Should these standards not be adhered to, the audit risk will be higher than an acceptable norm and during the planning of both the engagement and audit procedures, the auditor should remain cognizant of the roles these standards are playing/not playing. Chapter 3: Professional Ethics Auditors without proper training and proficiency that do not fulfill this responsibility are not acting in the ethical manner required of the profession and could likely face consequences. Chapter 4: Legal Liability of CPAs Auditors who do agree to an engagement for which they lack the proper training and/or technical ability (to include their assistants) could be open to liability issues in the area of contract and negligence. Chapter 5: Audit Evidence and Documentation Should proper planning and supervision not occur, the level of audit risk will be extremely high and likely not accounted for properly during the process. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Planning of the audit is the first and probably most important step in the Audit Process. This step provides the foundation and it is critical that the auditor know the business at hand, and have the necessary personnel with the necessary training to undertake the engagement. With the new standard this step is concurrent with the planning of the engagement as a whole. Chapter 7: Internal Control If the auditor and team do not adequately assess the internal control, audit risk will likely be understated. It is essential that the risk assessment procedure implemented be understood by all and adequately applied. Chapter 9: Audit Sampling The risk determines the scope of sampling to be conducted. It is also important that ALL members of the team know the level of sampling to be done and have a clear understanding of the sampling procedure. Standard 6 – Understanding and Assessing Risk This standard again â€Å"supersedes previous guidance on the auditor’s consideration of internal control† and reiterates the need for the auditor to obtain â€Å"an understanding of the entity and its environment. Chapter 2: Professional Standards The easiest way for an auditor to adequately understand and assess risk to clearly understand the entity and its environment as well as the level and effectiveness of internal control which is once again in keeping with Standard of Fieldwork 2. Chapter 3: Professional Ethics Should risk not be properly understood or assessed, the subsequent reports issued will not be done with â€Å"Due Care† and thus, will not be in keeping with the Code of Professional Conduct as prescribed by the AICPA. Chapter 4: Legal Liability of CPAs Misunderstanding and improper assessment of risk will likely create issues of liability for CPAs. Chapter 5: Audit Evidence and Documentation The audit evidence and documentation gathered/prepared should adequately reflect the risk level and thus a clear understanding and assessment of risk need occur to guarantee the appropriateness of said evidence and documentation. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Proper planning can only occur with a proper understanding and assessment of risk. So while planning the audit is technically the first step in the process, assessment/understanding of risk needs to be considered at the same time. Chapter 7: Internal Control Internal Control is at the center of risk assessment and should be considered part of the process of assessing risk, thus hopefully leading to a clear understanding. Chapter 9: Audit Sampling The needed level of audit sampling directly correlates to the perceived level of audit risk. Thus, a clear understanding and assessment of risk will do much to ensure the appropriate level of sampling. Standard 7 – Responding to Risks SAS No. 110 (covered as Standard 7) works in conjunction with SAS 109 (covered as Standard 6). Response to risk was covered exclusively for terms of our course in Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding. As stated in both the article and our chapter, an auditor responds to risk at two levels: 1) overall level of financial statement and 2) level of relevant assertion. This will be of greater focus with the new standards and Response to Risk will be of as much importance as the assessment of said risk. Standard 8 – Sampling The purpose of SAS No. 111 is to provide guidance which addresses both statistical and nonstatistical sampling. The standard also â€Å"notes that the auditor should set tolerable misstatement at a level below that of materiality for the financial statements. † Chapter 2: Professional Standards Sampling is an integral part of obtaining sufficient evidence which is basis for Standard of Fieldwork 3. Chapter 5: Audit Evidence and Documentation There needs to be an adequate amount of audit evidence collected to meet the sampling need. The evidence collected also has to be adequate in amount to ease the risk which also applies to the sampling procedure in that the sample sizes need to be substantial enough to account for the risk. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The level of risk is a crucial element in audit planning and the audit plan determines the level of sampling that must be completed to adequately deal with the risk level. Chapter 7: Internal Control The strength of internal control plays a major role in the level of sampling that will be required because of the inverse relationship between risk and internal control. Chapter 9: Audit Sampling Audit sampling provides the best method for collecting evidence and the amount needed is proportional to the level of risk assessed. PART 3: The SASs described in the article will now need to be at the forefront of the management accountant’s mind when preparing for an audit. The procedures will now be far more involved and as a result, procedural adjustments will likely need to be made. The auditors will likely expect far more from the management accountants because of the need to assess far more in terms of acceptable level risks. Management accountants would do well to address their internal control issues because the stronger the internal control the less the concern for risk in the eyes of the auditor. Clear understanding of the standards and what changes they have created will benefit a management accountant greatly as they will be better able to anticipate what an auditor and his or her team will likely be inquiring about and what evidence they will probably want to collect. PART 4: Internal Control when implemented effectively does much to reduce the overall risk of material misstatement by a company. With the drafting and release of these new standards firms will do well to assess their current internal control and consider previous audit reports regarding it. The firms would do well to first address all areas of weakness that have been previously denoted if it has not already done so. Under the new standards, those particular areas will likely receive the most scrutiny from auditors. Secondly, though other areas may not have been identified as weak in previous audits, they might likely be less effective under the new standards and as such should be assessed as to whether it will stand up under the scrutiny the new standards call for. The importance of quality internal control was not of much significance pre-Sarbanes Oxley, however 2002 brought an end to that and now with the more concise standards set forth recently, is of the utmost importance.

Marysville General Hospital

As the CFO of Marysville General Hospital, I realize we have a serious accounts receivable problem here. It has gotten out of control, and we are going to get it back in control. All it takes is a little effort from everyone to get us back on here. With the process improvement plan I am proposing, I will need the assistance and cooperation of the medical staff, the clinical departments, the business office, health information management, and all other departments.To propose my plan of improving the current situation of the hospital, I will need to get a current report on all past, current and future collection data from the finance department to determine how much we are actually losing at this point. I need to collect the admissions and registration information from the business office. I also need electronic medical records information from health information management. I need a current report on charge captures from the nursing staff.I need a current report on the status of claim s processing, payment posting, and secondary billing/patient follow-up. For this plan to be a success we will need complete cooperation from everyone. We need to get some experienced personnel or train our current personnel to do the admissions more accurately. The nursing staff should not have to check vitals and register patients also. Patient registration should be done before the patient even sees the nurse unless it’s a life or death situation.Clear instructions will be given to these staff members to ensure that we have all the current contact and billing information and legible copies of all documents and claims are processed appropriately. With verification of all information, we should see a more smooth billing process and the correct plan codes being applied to the various accounts. The implementation of the electronic medical records has been very helpful to all departments because all patient information is in the system and accessible if needed.However, we have t o ensure that our physicians are charting their patient’s information in a timely manner and giving detailed information about diagnosis and plan of care. If the physicians are not completing their charts on time, we will have to put them on some type of suspension until they are up to date on their charts. We cannot let them continuously see patients and not complete their charts because they would have too many to try to catch with. Therefore, we should have time period deadline for all patients’ charts. If the physicians are not being  compliant, they will go into suspension.We understand they have a busy schedule, but if we have to constantly remind them that there are charts that need to be completed, we will do that. We will designate a couple of staff members to stay on top of the physicians if we deem it necessary. To help with charge captures, we will invest in the â€Å"Clean Claims Module† from MedXL to ensure that all the claims requirements for th e various insurance companies are current and up-to-date. It will also ensure that we are notified of any changes that may occur.I would much prefer if we invest in this program to ensure clean claims processing to ensure we receive payments for services provided in a timely manner. Every little bit helps. As far as self—pay patients, we should look into some type of discount plan that may assist these patients with the cost of their services. If we can offer some kind of discount or financial assistance to our patients, it may prevent us from having to send so many of their accounts to the collection agencies where we are losing monies because of the fee the collection agencies charge to collect on our behalf.We can also remind patients about their bills when they come in. There should be a notification that pops up when we go into a patients account that lets us know they have an outstanding balance. With the cooperation of all departments and staff members, we can bring Ma rysville General Hospital back to previous accounts receivables standings. Teamwork is required and not optional. Let’s keep our community happy.

Overly Pushy Leaders in an Organization Essay Example | Topics and Well Written Essays - 1250 words

Overly Pushy Leaders in an Organization - Essay Example This was mostly due to the factors like intimacy, affection and above all respect that have helped the acceptability of pushy behavior of managers. But at the same time the very pushy manages have also acted as a retarder in highly efficiently functioning environment. This was mostly due to the disappointment in the minds of supervisors and disillusionment among the workers. The performance gained through over pushy managers is observed to be unsustainable. The results generated in these circumstances were always due to the high work pressure and hence, unless the pressure is maintained the expected outputs couldn't be attained at a later time. The research studies undertaken earlier have clearly demonstrated the perception of the employees under the pushy leaders in organization. The present day challenge is to ensure a highly productive team of employees in the organizational system. Though different strategies have been tested and is often concluded that the personal attributes of managers or leaders of the group are very vital to meet the objectives within the allocated resources. The impact of pushy mangers is found to be very significant in these type of situations. Hence, further research is required to understand the implications of pushy type managers on long term performance of the organization. Though the well established management principles states that entire works need to be specified in detail and need to be well specified to distinct units of operation to enable the organizations to function as a 'well oiled machine' (Plsek and Wilson, 2001). In most of the working environments any better strategies for change have been followed by stiff resistance by the employees. Even in the case of highly skilled group of work force and professional, like health care sector, the employees were not inclined for such detailing of operations assuming it not very significant in improving the function. Another initiative that was tried is using the dynamic management of internal information systems (Nonaka et al, 2000). These approaches though undertaken with maximum care and efficiency were unable to bring out the desired results from the delivery perspective. Though the top management could be informed of the strengths and weakness in the system as a result of these better initiativ es, the systems were often found to be ill-equipped for the corresponding reverse flow of information which was required for improving the operational efficiency of the entire workforce of the organization. Grey areas demanding attentionCreation of better value culture by the top level managers for the enhanced productivity and innovation in organizations was also tried in the past (Michael et al, 2004). All these methods have relied on the activities of the managers towards the objectives rather than the results expected from the activities. Thus for the organizations to be more competitive and successfully pushy managers in organizations are inevitable (Pacella, 2009). In order to bring in a huge transformation in the organizational performance , it is recommended that the top management team need to have the ability to develop, model and exchange the vision for the organization, provide grater support to innovativeness besides having flexibility that allow the employees to take

Impact of Effective Leadership upon Store Performance Coursework

Impact of Effective Leadership upon Store Performance - Coursework Example The case study findings were then related to the existing theories and models of leadership process described in scholarly literature in an attempt to determine the most appropriate model which would help elucidate the key principles of effective leadership. The attempt largely failed: neither of model or theory fully fitted the set of effective leadership qualities retrieved from the case study. Consequently, neither of them could be used to effectively predict or reason behaviour of an effective leader. One implication is that the traditional management and leadership dimensions are supplemented rather than different as many leadership studies claim. This conclusion was found to be consistent with contemporary scholarly tendencies in leadership and management research. Demographic changes, developments in technology and market strategies that occurred throughout the 1990s - early 2000s resulted in vast change in the food retail industry both globally and domestically (RNCOS, 2006). Businesses turned increasingly globalised and, as a result of acquisitions and, the main players in the food retail market became larger, their number decreased and they became more dominant then ever before. Unprecedented continuing competitive pressure ... References Appendix 1. CHAPTER 1: INTRODUCTION 1.1 Background Demographic changes, developments in technology and market strategies that occurred throughout the 1990s - early 2000s resulted in vast change in the food retail industry both globally and domestically (RNCOS, 2006). Businesses turned increasingly globalised and, as a result of acquisitions and, the main players in the food retail market became larger, their number decreased and they became more dominant then ever before. Unprecedented continuing competitive pressure is one of the most vital challenges facing retailers in the UK. As a result of severe price competition, prices tend to squeeze while food inflation has consistently been running below the general rate of inflation (TNS, 2006). The food inflation causes the so-called 'Wal-Mart effect' i.e. downward pressure on prices from Asda/Wal-Mart's aggressive 'Every Day Low Price (EDLP)' strategy (Arnold & Fernie, 2000). The recent demographic trends such aging population and increase in working women, coupled with declining meal preparation force the UK retailers to increasingly focus on added-value products such as the 'food-to-go' sector, and premium products. Increasing own-label's share of the their business mix and other improvements (such as supply chain consolidation) meant to drive costs out of the business has become another distinct trend in the UK food retail industry (Huxley, 2006). Overcapacity in the food retail industry, which adds to the difficulties associated with intense cost/price competition, represents another vital challenge to be dealt with. Therefore, value growth is expected to remain slow for the major UK retailers (RNCOS, 2006). Such developments in the food retail industry highlight

Culture aspect on human organ donation Research Paper

Culture aspect on human organ donation - Research Paper Example While there are no legal hurdles during the process of organ donation, there is a lot of skepticism among the potential donors. In countries like India and China, the main religions talk about the concept of rebirth and reincarnations. Hence, religious followers have developed a fear about donating the body parts after death (Woo, 1992). According to Daar (2000), in Islamic countries, the religion prevents the separation of organs from the body after death. However, a deep dive into the cultural traditions of these nations indicates that religion and culture are not actually against organ donation (Ogbonmwan, 2010). This study aims to identify the reasons that prevent people from organ donation and will try to find out if culture is one of the dominant factors that go behind the decision. The study is based on review of literature as well as the research undertaken on the topic of impact of culture on organ donation. The study will highlight the various insights through the review of literature and research about the way in which culture plays a role in making an impact on organ donation. Organ Donation, Culture and Religion The cultural aspect of organ donation is deeply influenced by the way in which culture influences religion. Hence, in most cases, the religious practices or beliefs have transpired as cultural beliefs. Here is a brief summary of what some of the major religious practices talk about the concept of organ donation. Islam and Organ Donation According to Islam, violating the human body is a forbidden concept but, at the same time, the concept of altruism forms a basic tenet of Islam. Hence, helping in saving the life is regarded as a noble concept. Therefore, based on this principle, many Muslim Law bodes have passed religious rulings that organ transplantation is entirely approved in Islam, such as by the UK Muslim Law body (Golmakani, 2005). According to Golmakani, the Islamic Jurisprudence Council of the Government of Saudi Arabia had approve d both live as well as cadaver organ donation in 1988. Countries like Pakistan, Egypt and Iran had also passed similar rulings (Einollahi, 2008). As per the research done by Einollahi in 2008, he felt that scholars approved of organ donation and even Islamic laws were passed in approval. However, even then many followers are not comfortable with the idea of organ donation, especially when it comes to the procedure of deceased organ donation. Einollahi’s research shows that among all the kidney donations carried out in Iran, only 13% were deceased donation. In Turkey, Kuwait and the Kingdom of Saudi Arabia, this figure was less than 25%. Hence, there is still some skepticism based on religion about organ donation. In addition, there is also some difference of opinion between the Indo-Asian Muslim scholars and the Arab scholars, where the Indo-Asian Muslim scholars are not much in favor of organ donation (Rady and Verheijde, 2009). Part of this concern could arrive from the nor ms for burial which states that the body should be buried within 24 hours, where as lengthy organ retrieval procedures may delay the norm (Gatrad, 1994). Therefore, while Islam as a religion does not have any prohibitions against Islam, followers are still apprehensive about the entire procedure. Christianity and Organ Donation Christianity as a religion endorses organ transplantation. The various branches of Christianity such as Anglican,

Organic vs. Inorganic Research Paper Example | Topics and Well Written Essays - 500 words

Organic vs. Inorganic - Research Paper Example If the evidence is not in its natural environment or has begun to decompose information about time and place can be found out from it. For example, the food inside of a persons stomach can reveal a great deal of evidence. It is organic matter. A simple grain of rice can be shown in a lab to have been eaten six hours earlier at a Mexican restaurant on the east side of town. That kind of information can be especially valuable to a forensic crime scene investigator. Plant matter on the sole of a shoe can be very useful to. The chemical composition of organic matter can point an investigator in useful directions. Perhaps the grass has been treated by pesticides. That will eliminate many locations, for example. Clearly organic evidence can be very useful. However, it has one main drawback when compared to inorganic evidence: it decays. Organic evidence will on be around for so long. Even if it is still at the crime scene when you arrive it muse be preserved carefully in the laboratory. If a fridge, for example, is accidentally turned off in a lab, the evidence will be lost. All living things decompose. The trick is to arrive at the scene quickly and secure all of the organic evidence as quickly as possible. If not, there is a good chance that it will be lost. This is especially important to consider when we look at how long a justicial proceeding can carry on for. These things sometimes take years. As such, from the moment it is collected, the organic evidence must be preserved. An expert report about it must be generated for the prosecution and it must be entered as an exhibit. At all times it must be carefully preserved. Unlike a glove, it will deteriorate over time. Inorganic evidence is heartier. It can lost for a long time, if not forever. This is evidence such as glass, rocks, or synthetic fibres. This kind of evidence can also be very revealing and tell a lot about a crime

Different types of Intermodal movement by Air Essay

Different types of Intermodal movement by Air - Essay Example Rockets are mainly used for launching satellites, spacecraft, space shuttles and space research stations. A rocket is always misunderstood to be a spaceship by the laymen. Spacecraft, satellites and space shuttles are meant for space and planetary exploration in particular. Though aircraft, spacecraft and rockets share a common feature that they are airborne, they differ totally from each other in their looks and use. A rocket is a multipurpose instrument used in air, water and space with necessary modifications but the use of aircraft is sensibly limited to the earth atmosphere as they can not fly in the outer space with their wings and wing-shaped propellers where there is no gravitation. But the technology of rockets has become so simple that it has spread like a computer virus and is mostly misused by terror groups which have acquired the expertise. It is true that the rockets are playing the lead role in the space exploration at present but the day may not be far off when they would be replaced by the aircraft made up of air breathing rocket engines. The movement by air, for both people and cargo, is bound to take new vistas. Use of different types of airborne vehicles for different purposes would undoubtedly pick up by leaps and bounds in this space age. Basically, airborne vehicles can broadly be divided into two classes such as atmospheric vehicles comprising airplanes and helicopters which move with in the earth’s atmosphere and non-atmospheric vehicles comprising space craft, space shuttles, deep space probes, satellites and rockets which move in earth’s outer atmosphere (Anderson, 2004). Each of them is totally different among themselves serving a different purpose and having its own advantages and disadvantages in relation to its use. For decades now, we have been extensively using aero planes and helicopters for airborne movement as other vehicles have not come in to use for common purposes. The use of spacecraft and rockets for the general

Introduction to Business Accounting Essay Example | Topics and Well Written Essays - 1250 words - 1

Introduction to Business Accounting - Essay Example Secondly, there are different ways of calculating same ratios, which makes the comparison difficult, and interpretation is subjective too (Wiley 1998). This is important as comparison between companies and industries becomes difficult as they use different definitions of accounting items, which are part of the financial ratio analysis. Thirdly, when industry analysis is done using ratio analysis then it is often difficult to define the set of companies that may be considered to be in direct competition with the company and thus makes comparison quite subjective. Fourthly, there are some financial elements, which are based on estimations and thus can affect the outcome of ratio analysis. Finally, difference in accounting standards and policies of companies and country of origins makes the comparison difficult (Keown, et al. 2005). The Income Statement provides information regarding the companys performance over an accounting period (Dodge 1997). It provides details of the revenues generated by business and cost of operations to generate those revenues. The different between revenue and cost of sales is referred to as gross profit. Moreover, it provides information regarding expenses incurred by the company over the period, which may be variable or fixed in relation to the revenues generated. After deduction of expenses from the gross profit from operations or profit before interest and tax is derived. The next information element that the income statement provides is the amount of interest paid by the company in lieu of its debt obligations. Then the tax amount is disclosed which is deducted from profit amount to arrive at profits from continuing operations. Any receipt or payment related to extraordinary items activities is added or subtracted to derive net profit attributable to common shareholders and mino rity shareholders. It also gives information related

Sole Trader Companies Essay Example for Free

Sole Trader Companies Essay Sole trader companies are the ones which are opened individually. For example, there is one person and he fascinated about doing business so he can invest money into the business and he has to do it by himself. It means he has to find out where can sources of finance come and how to control it because he must work by himself without shareholders. There are some sources of finances as follows: * Retained earnings: this is profits of a company after removing taxes, salaries and expenses or something like that and this source should be applied after few months from the beginning. For example, after removing all of expenses like sundry costs, training courts costs we have the balance in our savings account about 9500 pounds. Pizza hut can use that money actively to purchase for their raw materials it is also an advantage of them when they can control their expenditure and save some money so that they can use their money without thinking about charging fees or interests. However, if they base on the money which is saved too much they are going to meet problems because the situations of company will be different depends on different economics phase so they need to think of some ways to make sure that saving money will not take a lot of place in their account. * Selling assets: in case the entrepreneur set up their business but they have problems in capitals so they should sell some products to get money to invest and getting profits. For example, pizza hut can sell their old machines, equipment, or even their own logo. This is seemed to be a risk way because after selling assets they will be lose their control in their business a little and it can lead to situations of having not enough assets to support for producing. * Personal capital: The owners can invest their own money into business for expansion. This will prevent him from the burden of interests from borrowing and he or she can control their business by himself or herself without depending on others one. * Debt finance: it is often used when people start to set up a business, entrepreneurs will ask for borrowing money from their families and friends  first and finally then they will ask for borrowing from others business’s helps. In short, debt finance is used for subscribing the borrowing action of a business to report for their productions. In case Pizza hut is a Public Limited Company Public Limited Companies is the ones which are created from 2 or more than 2 persons. And those persons are called shareholders and each shareholder will own a part of the company which is depends on their financial ability by the ones called shares. The more shares you owned the more donation you have in control of company. By this way the company can mobilize capital easily and there are some sources of finance as follows: * Issuing shares: business can collect money by issuing shares to stock exchange and outsides the business there are going to be some people want to invest money to make profits for themselves so they can use their money to buy the shares and by that way the business can get money and for the person who invested money they will have a position in the business and they will receive dividend each month. * Venture capital: venture capital is becoming increasingly important sources of finance for growing business. This can be done by individuals or groups of shareholders, they have to look for a lot of potential companies or projects and making decisions exactly is not being lacked of. Otherwise, they can easy to meet debts for dividends for example or they can go to bankrupt because they are lost a lot of money for failure projects. * Bank loans: Business can raise their fund by borrowing money from banks and this is seemed to be a good way to get money immediately. However, the business has to think a lot about the interest rate and the repayment ability in case they don’t want to go to bankrupt because of debts. And, business consider loans as long or short term plans to support their business and the considering is depended on the purposes and the amount of money the business want to borrow. For instance, if the business had 1 billion and they borrow 100 million, it would be considers as short – term loans because the amount of money they borrowed is not main money for projects because it too small compare to 1 billion. 1.2 Advantages and Disadvantages * Debt finance: Advantages: everyone when they want to set up a new business so borrowing money is very necessary because it will help the entrepreneur feel more confident and they are going to be stronger in doing business. Disadvantages: besides, they have to think about ways of repaying loans to others. The reason is that they will create a trust and increase their reputation so that they can borrow in next times easily. So, doing business is not always favorable so it requires businessmen to think about ways of existing a lot and when they go to bankrupt there will be not easy for them to face with creators and in the worst case they can be a prison. * Issuing Shares: Advantages: businesses can raise their funds easily by issuing shares and they can expand their business as well. This mobilization capital will not create a debt which the business has to repay. Besides, issuing shares can help business attract and keep good force of staff and the business can connect to potential partners. Disadvantages: The businesses have to accept high fees of issuing. Issuing shares can disperse the ownerships, controllerships and revenues as well. * Bank loans: Advantages: Bank loans are seemed to be a good resources for a business to raise their funds because the business can get mortgages from bank easily and the mission they need to complete is that try to earn profits as much as possible to repay. Disadvantages: In case, the business make lost so that will be a really big issue because if they did not repay on time they will lost their assets but the thing is they have to delay the debts and that’s the reason for interests are going to be increased immediately and the delayer the more interest. Finally then, the more money cannot be paid the more risks of bankrupting.

Ceremony Analysis Essay Example for Free

Ceremony Analysis Essay In a song called Helplessness Blues by Fleet Foxes, the lyrics present a crisis in self-identity. â€Å"I was raised up believing I was somehow unique; like a snowflake distinct among snowflakes unique in each way you can see. But now after some thinking, I’d say I’d rather be, a functioning cog in some great machinery serving something beyond me. † The lyricist struggles between his desire of individuality and his desire to be a part of a larger organization. As the song continues, he relates his story of learning to be at peace that the purpose of his life is to be a part of his community. Tayo experiences a similar struggle due to his mixed blood. He is torn between the white culture that tells him to only be concerned with personal gain and the traditional Laguna Pueblo belief that all living organisms are a part of one life force. In the same manner that Robin Pecknold of Fleet Foxes discovered his purpose, Leslie Marmon Silko uses a variety of literary features to support her negative treatment of white selfishness to show Tayo’s discovery of his purpose. Silko encourages the reader to view the world in a more connected sense. Leslie Marmon Silko repeatedly uses white characters as symbols to represent the idea of self-interest. Tayo is searching for Josiah’s cattle, which is symbolic for Tayo trying to find a balance between his white and Laguna Pueblo halves. After falling off of his horse, Tayo meets a group of Texans that portray the white stereotype of putting their own personal gain before that of others. After discovering tracks of a mountain lion, the men leave Tayo with one man saying, â€Å"greasers and Indians – we can run them down anytime. But it’s been a couple of years since anybody up here got a mountain lion. pg99 Rather than looking at his town with a sense of togetherness or unity, the white man feels like he has to be the one in his town to catch a mountain lion. He views the mountain lion as lesser than himself and would be willing to kill it to gain recognition. His sense of pride is important to him and he is willing to endanger Tayo’s life to secure his own social success. One aspect of this country that many people love is the American Dream. The prospect of an individual who is able to have the opportunity to acquire whatever he/she wants based solely on their own desire to work inspires any people. The United States of America has always been founded upon the ideal that any one person can acquire as much as they are willing to work to earn. Laguna Pueblo culture however, teaches that men, women, and animals are all one life force that depends on itself for survival. Thus, rendering the concept of working for your own personal benefit useless. When Tayo and Rocky are signing up to fight in World War II, the recruiter first tells them â€Å"Now I know you boys love America as much as we do, but this is your big chance to show it! pg. 64 At first, this seems like the recruiter is highlighting the fact that serving a higher purpose, in this case America, could have a positive outcome for these boys. However, Silko’s use of diction and choice of the words â€Å"your big choice† shows the selfish undertones. Even when trying to recruit men to fight for one common cause, the man must tell them that they can work themselves into a place of higher status. Silko uses a much more positive tone when Laguna Pueblo belief regarding the connected state of nature. Referring to old man Ku’oosh, Silko writes, â€Å"The old man only made him certain of something he had feared all along, something in the old stories. It took only one person to tear away the delicate strands of the web, spilling the rays of the sun into the sand, and the fragile world would be injured. † Pg. 38 Leslie Marmon Silko uses a much more poetic tone when dealing with instances of Laguna Pueblo culture. She uses characters that have been established as wise to tell stories that relate to what Tayo faces in his life. Ku’oosh tells Tayo about the importance of a community by warning him about the dangers of one person going astray. Silko teaches these lessons through wise Laguna Pueblo characters. One of Tayo’s problems is his feeling of empathy. Tayo has a tendency to experience the pain of other people. When Tayo is fighting in World War II, â€Å"Tayo could not pull the trigger. The fever made him shiver, and the sweat was stinging his eyes and he couldn’t see clearly; in that instant he saw Josiah standing there; the face was dark from the sun, and the eyes were squinting as though he were about to smile at Tayo. So Tayo stood there, while they fired at the soldiers, and he watched his uncle fall, and he knew it was Josiah. † Pg. 8 Tayo naturally forms bonds with people. He is able to relate to others and he wants to share that with someone. He was so overcome by emotion seeing his uncle being fired at that he could not do his duty. At the beginning of the novel, Tayo has nobody to receive all of the love that he has to give. Tayo craves a bond with somebody. This is why the characters Ts’eh and Night Swan and their relationships with Tayo are so important. They are symbolic of his connection between people. Silko often teaches lessons in parallel. At the same time that Tayo is learning to come to grips with his role in Laguna Pueblo society, Silko uses the cattle to parallel his life. The cattle are a mixed breed just like Tayo; just like Silko. The cattle are a repeated symbol to Tayo’s life as he tries to rescue them and return them home. â€Å"Cattle are like any living thing. If you separate them from the land for too long, keep them in barns and corrals, they lose something. Their stomachs get to where they can only eat rolled oats and dry alfalfa. When you turn them loose again, they go running all over. They are scared because the land is unfamiliar, and they are lost. † Pg. 74 The description of these cattle mirror Tayo’s life in a multitude of ways. Just like the cattle being separated from the land for too long, Tayo is separated from his Laguna Pueblo culture for much too long while serving in World War II. When he returns home, he has problems with his stomach also. He constantly vomits whenever he thinks about the war as well as drinking to cover the pain, which is symbolic of his purging of white culture. Over the course of Ceremony, Tayo learns a great lesson regarding Laguna Pueblo culture. He grows away from his original white tendencies and learns to conform to Laguna Pueblo culture. At the beginning of the novel, Tayo is concerned with himself. After returning home from the war Tayo is haunted by all of the people that he has interacted with and wants to be freed from those memories. On page 7 it says, â€Å"So Tayo had to sweat through those nights when thoughts became entangled; he had to sweat to think of something that wasn’t unraveled or tied in knots to the past- something that existed by itself, standing alone like a deer. And if he could hold that image of a deer in his mind long enough, his stomach might shiver less and let him sleep for a while. † Tayo begins the novel trying to separate himself from the memories and people of his past. He thinks that the way to escape the memories that haunt him is to attempt to untangle his life from those who were there at that time of his life. As the novel progresses, Tayo learns how to use other people to help him solve his problems rather than viewing them as a setback. Similarly to Tayo, author Leslie Marmon Silko is part white, part Mexican, and part Laguna Pueblo. Tayo’s struggle to find a balance between the two halves of his culture is something that many people can relate to. Silko uses literary devices such as tone and symbolism to show the duality within Tayo that many people feel. Being of mixed blood myself, I understand the difficult balance of trying to identify with others. Tayo learns, however, that a sense of community can be a part of his healing ceremony.

Commitment to Students and Student Learning

Commitment to Students and Student Learning 1. Commitment to Students and Student Learning: The OCT members are dedicated to demonstrating care, showing empathy and passion to students They are committed to students by striving to understand each student and his needs and his abilities which inform the teaching planning. They also promote diversity inside and outside the classroom to reinforce positive learning Members show respect and equitably to students to enhance learning by provide enabling environment where students feel valued, free to share ideas and contributions. Members encourage students to make choice and have access in the classroom which is vital to modeling fairness and equity They facilitate students growth by striving to improve learning facilities and classroom environment. Members identify students interest and their strengths in order to help them develop their learning Members are sensitive to the needs of students by knowing what to promote in students, skills they need to use and how to motivate students learning using differentiated instructions. Students are able to use their skills to contribute to the development of the communities. 2. Professional Knowledge Descriptors: Striving and to be current: It is very important for OCT member to update their professional knowledge and stay current in their practice. There are so many on training programs through the Board or the Ontario College which are eligible to members for them to upgrade their knowledge. When teachers are current knowledge, it improves their practice and they can easily provide first hand information to their student. Understanding and reflecting students development, learning theory, pedagogy, curriculum, ethics, educational research and related policies and legislation: This involve that the teacher must a better understanding of his subject, learning theory, pedagogy, curriculum, professional ethics, educational research and related policies and legislation. The teacher must also understand the student as a whole person with abilities, weaknesses, strengths, perspectives and specific needs. It is essential for a teacher to reflect on a students learning development and identify how to improve development. 3. Professional Practice Descriptors: Application of professional knowledge and experience: Teachers are expected to apply their professional knowledge to teaching practice by mastering the curriculum and pedagogy to promote students learning, professional knowledge is very vital and it is the back bone of teaching. Also an adage says experience is the best teacher the more experienced a teacher is the better he is able to apply a professional experience to different situations that promote positive learning. Appropriate planning and method: It necessary for every teacher in a professional practice to enhance student learning by using the appropriate pedagogy, carry out assessment and evaluation, use various resources and technology to meet the learning needs of every child. Response to individual needs: In professional practice teachers need to understand each student and their individual learning needs, this will assist the teacher to respond to the needs of the student by using various professional teaching method and planning to meet that needs. . Refine professional practice: All teachers should be reflective practitioners. It is mandatory for all members to improve on their professional practice through on going inquiry, dialogue and reflection. This will assist teachers to discover new ways of doing things better. 4. Leadership in Learning Communities Descriptors: Creation of collaborative and supportive learning communities: Teachers should collectively work together as a team to undertake activities that will support students learning. They should also work together with parents to provide support for learning community. They should reflect on their activities in order to improve students performance. Shared responsibility and leadership role: Members should understand the vision of the school and their responsibilities into making it effective , however, they should not only be involved in the process of developing shared vision but make is a responsibility to use the vision as a guide post in making decision about teaching and learning in the school. Maintain and uphold ethical standard: Teachers should continue to show integrity, trust in learning communities. They should maintain the moral principles of professional ethics by which they set themselves as role model to students, parents and the community in general 5. Ongoing Professional Learning Descriptors: Commitment to professional learning: Ongoing professional training is an effective tool in discharging teaching practice and improving students learning. Teacher should continue to develop their professional knowledge by reading, carrying out research and reflect on experience. Identify interesting/controversial phrases in each of domain. 1. Commitment to student and student learning Dedicated in their care and commitment to student learning interesting 2. Professional Knowledge. Strive to be current and recognize its relationship to practice 3. Professional Practice Refine their professional practice Apply professional knowledge and experience 4. Leadership in Learning Communities Promote and participate in the creation of collective, safe and supportive learning communities controversial 5. Ongoing Professional Learning Recognize that a commitment to ongoing professional learning is integral to effective practice and to student learning interesting

Fairy Tale :: essays research papers

June Essay Fairy Tale There are so many different fairly tales to pick from, so I decided to make up my own version of ABobby and Steven Up The Bean Stock@. Once upon a time there was a 15 year old boy name Bobby who was extremely bored. Bobby was out building his motocross track and a bean fell from the sky right in front of him. He didn=t think anything of it, so he just kept building his jump, and he buried it over the jump. Bobby was getting thirsty so he went in the house to get a drink of gatorade. When he came back out to the jump he saw a weed sprouting out of the jump. But as usual he thought nothing of it and kept building. When he was done, he watered the whole track, and then got ready to ride. When he got geared up and ready to go he started going towards the hill and noticed a huge bean stock shooting out of his jump. He went into shock, he=d never seen such a thing. Since Bobby is a very curious person he hopped off his bike and called his friend Steven to tell him. But of course he didn=t believe Bobby. Steven came over anyway expecting to ride, but when he got there he was in for a surprise. After they both calmed down they got exited. Both of them loved to go on journeys, so they started climbing, and after 2 hours of climbing they reached the top. When they got there they took some time to look around. After that they found a huge castle, to big to imagine. So as usual they snooped around and went inside. There was a room full of gold, so they each carried small hunks out as fast as they could. Half way to the bean stock the clouds started to shake viciously. They both looked far into the clouds (good thing Bobby had his contacts on) and saw a huge ugly man running toward them. Bobby and Steven ran as fast as there feet could carry them. When they got to the bean stock, they threw the gold down then both started climbing down very fast, almo st sliding down. They cut there time down to 30 minutes instead of two hours.

Dells Direct Business Model Essay -- essays research papers

Subject: Dell’s Direct Business Model   Ã‚  Ã‚  Ã‚  Ã‚  Will Dell’s direct business model continue to provide a competitive advantage as fellow competitors Compaq, IBM, and HP emulate Dell’s direct model? Dell’s direct business model bypasses the dealer in the supply chain and sells computers directly to customers, building each to order. Dell does not manufacture the computer components; they merely assemble computers based on components that are available in the market. Dell’s use of technology and information to blur the traditional boundaries between suppliers, manufactures, and users is named virtual integration. To achieve the advantages of an integrated company, Dell treats suppliers and service providers as if they were inside the company. Their systems are linked in real time to Dell’s system and their employees participate in design teams and product launches. Dell measures inventory velocity which is defined as the reciprocal of the average amount of time a product spends in inventory. Accumulating inventory is the fast moving PC computer industry is very risky due to the fact that many components quickly become outdated. In 1998 Compaq, IBM, and Hewlett-Packard all announced plans to mimic portions of Dell’s direct business model, with various build to order plans. All have had difficulty in making the transition. These companies are moving towards a target inventory level of four weeks, conversely, Dell maintains just eight days of invento...

Biomimetics

Plastics are any of a group of synthetic or natural organic materials that may be shaped when soft and then hardened. Also, plastics are used by people for their conveniences especially for carrying things. What is plastic waste reduction? Plastic waste reduction is the practice of reducing or eliminating plastic use so that the potential for plastic to be used inefficiently or disposed is prevented in the first place. Prevention is the most environmentally preferable means to reduce plastic waste. Advantages of plastic waste reduction: Environment †¢Recycling helps to limit the amount of glass, paper and plastic that must be produced.This will end with less garbage in landfills because it's being reused. †¢Slows the consuming of natural resources. You reduce the amount of resources needed to make the same item compared to making it without recycling †¢It saves natural resources as it takes less energy to make something with recycled material rather something new †¢By saving energy you are cutting down the amount of CO2 being added to the greenhouse gases already in the atmosphere. So you are slowing down global warming. Economy †¢Adds jobs to the economy†¢Promotes scientific advancements in recyclable and biodegradable materials Makes governments and businesses choose programs and apply policies in consideration of preserving and respecting the environment. Community †¢Makes people environmentally aware †¢You can get money for what you recycle Disadvantages of plastic waste reduction: Pollution: †¢Due to the recycling process there are still chemicals thrown throughout lands and bodies of water that causes pollution. Economy †¢Government would provide subsidy to the recycling plants People †¢People are would suffer illness due to the recycling process. †¢People are not used to use other alternative for plastics.

Cultural Event Report

Cultural Event Report: Attending a Performance Jessica Brown Professor Lafferty Hum 111: World Cultures I September 5, 2012 Event Name: Beauty & the Beast Musical Event Date & Time: August 10, 2012 Event Location: James F. Dean Theatre, Summerville, SC For this cultural event report I decided to attend a musical performance. This was a play of the classic movie Beauty and the Beast. This is the first time I have ever attended a live musical and I had an overall good experience.The one thing that I don’t really like is a lot of singing but the acting was extraordinary. The cast was dressed in beautiful brightly colored costumes. The main characters of course were Belle, the Beast, Gaston, and Belle’s father, Maurice. The main thing I did throughout the play was compare it to the actual movie and there were differences but the main plot was the same. I attended the performance with my sister, my kids, and my niece. The kids really enjoyed it, especially the talking teapot s!My first impression when entering the theatre was that it was rather small which I expected. The tickets were only $6. 00 for students and children under 3 were free. All the seats were full also. I didn’t really expect people to dress up in nice clothes, and everyone just had on mostly jeans and shirt, nothing fancy. The lighting was good on the stage and I could hear the cast loud and clearly through the speakers. One thing that I didn’t like was the microphones that the cast used.They were rather large and it would have been nicer for them to have a microphone that was a little less revealed. There were about 15-20 cast members in all. Some people seemed to look a bit more comfortable on stage than others. The effect on the stage, while they were singing, was great. My favorite part was in the beginning when the Prince was turned into the beast because he was turning down the woman who turned out to be a beautiful enchantress. It was a good lesson of karma and how true beauty is within and it’s not always about what’s on the outside.The crowd was very respectful to the performers by being quiet during the show. There was a small intermission of about 20 minutes. The play lasted a total of 2 hours. During the intermission there was a small concession stand that had candy, drinks, and popcorn. The show proceeded shortly after. During the part of the performance when Gaston and the Beast are fighting Gaston does stab him. It was kind of sad when Belle thought the beast was dead, but then he transformed back into the Prince.It was a happy ending and the final song was amazing. The singers had very beautiful voices. After going to this performance it makes when want to go see another one to compare and contrast each aspect. I would like to go see a drama written by Shakespeare. It would be a great experience to see actors portray people from a different era. While watching this musical I also thought of movies that involve the same issues, such as the Princess and the Frog and the Hunchback of Notre Dame.When the show had ended the performers were each introduced as they came back onto the stage. Also, we were able to meet and greet with them before we left. The briefly discussed their history with acting and singing and how long it took them to prepare for the show. Everything about the performance was good and they knew how to keep the audience’s attention which is important. I am glad that I was able to attend the show. References Beauty and the Beast, the Musical. James F. Dean Theatre, Summerville, SC. August 10, 2012. Live Performance

Health Care Usa vs. France

Comparison of the Health Care Systems: France and the United States| Yet in 1948 the United Nations proclaimed that, â€Å"everyone has the right to a standard of living adequate for the health and well-being of oneself and one's family, including food, clothing, housing, and medical care. † We should understand that health care should be considered a human right, rather than an economical benefit. However, there are two hundred countries in the World and many of them still lack an adequate health care system. Throughout the World health, except the U. S. , care systems tend to follow general patterns.There are four basic models: Beveridge, Bismarck, the National health insurance, and the out-of-pocket. The Beveridge model named after the founder of British health care system William Beveridge. According to McCanne (2010), the majority of hospitals and clinics are owned by government. In this model the government is a sole payer, which controls the costs of medical expenses. T herefore, there is the tendency for low cost per capita. The second model of health care named after a founder of European welfare Otto von Bismarck. The major principle of this system based on the insurance plans, which financed jointly by employers and employees.Moreover, the insurance plans are non-profit and cover everyone. The government tightly regulates and controls the health system, that allows to keep low medical costs. The third model is a the National health insurance model. It uses private sector of health providers, but payments come from a government based insurance, to which every citizen must pay. The National health insurance controls and keeps low prices for medical services, and tend to be cheaper and simpler administratively. The last and most disorganized health system follows the out-of-pocket model.The major principle of that system based on the money and basically people with money can get the medical assistance, whereas poor get sicker or die. According to the World health report (2000) released by World Health Organization, France is the country that provides the best health care. The same report states, â€Å"The U. S. health system spends a higher portion of its gross domestic product than any other country but ranks 37 out of 191 countries according to its performance. † The question is, why equally strong, politically and economically, countries have such significant difference of health care performance?Certainly, one of the major dissimilarity of the systems is the difference of health care models. The French health system rigorously follows only one, as most of European countries, the Bismarck's model. At first glance it seems to be very similar to the American; both countries widely use an insurance system, where employers and employee are both responsible for an insurance payment. However, in contrast to USA, the biggest fundamental difference between the two systems is that the Bismarck-type health insurance plans ha ve to cover everybody, and they do not make a profit.Opposite to France, the United States of America does not follow any of the models of health care. American health care system have elements of all of the models. When it comes to treating veterans, it becomes a government owned and controlled system, as Beveridge model. For Medicare dependant Americans and population over the age of 65, our health care system uses the model of National Health Insurance, otherwise known as universal health system, which tends to be cheaper and simpler. The health care system of a working population, who gets insurance through the employer, is more aligned with the Bismarck model.Finally, for those fifteen percent of Americans, who do not have any health care insurance the current system becomes an Out-of-Pocket Model, which is primarily used in Third World countries. Most of health care industries in the World, in order to be efficient, try to meet only three of the models, but very important basi cs: costs, quality and access. All those major elements of a health care system have a complex and often challenging nature; they often interlace with each other, what leads to a conglomerate of hard solvable health care issues.For example, the quality of care is tightly bounded to the cost of therapeutic and diagnostic procedures. Consequently, the high cost of health care puts access restrictions for certain populations. Therefore, one of the major health industry concerns is access to quality and affordable health care. The French health care system combines universal coverage with a public–private mix of hospital and ambulatory care, higher levels of resources, and a higher volume of service provision than in the United States (Rodwin, 1993) As shown in Table 1, France has a higher physicians' density per population than USA.Moreover, there is a significant difference, of more than 50%, between physicians of general practice and more disparity in more specialized practice s. It demonstrates that French health care is based on more generalized medicine, than the US, where high costly specialty medicine is common practice. Table 1, Health Care Resources: France and United States, 1997–2000. American Journal of Public Health 2003 Resources| France| US| Active physicians per 1000 population| 3. 3 | 2. 8| Active physicians in private, office-based practice per 1000 population| 1. 9| 1. | General/family practice, %| 53. 3| 22. 5| Obstetricians, pediatricians, and internists, %| 7. 5| 35. 6| Other specialists, %| 39. 2| 41. 0| Non-physician personnel per acute hospital bed| 1. 9 | 5. 7 | Total inpatient hospital beds per 1000 population| 8. 5| 3. 7| Short-stay hospital beds per 1000 population| 4. 0| 3. 0| Share of public beds, %| 64. 2| 19. 2| Share of private beds, %| 35. 8| 80. 8| Proprietary beds as percentage of private beds, %| 56| 12| Nonprofit beds as percentage of private beds, %| 44| 88| Share of proprietary beds, %| 27| 10. 7| France and t he U. S. ace a crises of unprecedented scope. Both countries possess large and growing elderly populations that threaten to push the pace of health care price increases even higher than their already faster-than-inflation rates. (Dutton, 2011) However, France has wide access to comprehensive health services for a population that is, on average, older than that of the United States (Rodwin, 1993). France and the United States, relies on both private insurance and government insurance. In both countries, working populations generally receive their insurance through their employer. However, French health care s based on the National Health Insurance and there is no uninsured population. French national insurance covers about 70 percent of the medical bills, the rest of the 30 percents is paid by private insurance companies, which are typically provided and paid by employer. Furthermore, contradictory to the common American opinion, that universal health care system does not allow one t o choose doctors, hospitals and clinics, French people are not restricted in their choice of medical professionals and institutions, and they freely navigate themselves from doctor to doctor (Imai, Jacobzone, Lenain, 2000).In contrast to that, certain American HMOs allow their members to visit doctors strictly in their systems. The other tremendous distinction of the French health care system is that there is no discrimination of people with preexisting conditions. Moreover, individuals with preexisting conditions have a priority and receive more coverage; patients with long-standing diseases, such as mental illness, cancer, diabetes, obtain 100 percent governmental support for all medical expenses, including surgeries, therapy and pharmaceutical agents (Imai et. al. , 2000).At a final point, most of American's health budget oriented on the end of life diseases, which as a rule, heavily involve costly sophisticated technology and procedures, that enormously brings operating cost up. At the same time USA still neglects major successful health care steps such as disease prevention and public health education. This perhaps explains, in spite of impressive achievements in the biomedical science and technology the US do not have a better health care performance. References Dutton,V. P. (2011). Health care in France and the United States: Learning from each other. Imai, Y. Jacobzone, S. , Lenain, P. (2000). The changing health system in France. France: Economics department, organization for economic cooperation and development. p. 268. McCanne, D. (2010). Health Care Systems – Four Basic Models. Physicians for a National Health Program, p. 1 Rodwin V, Sandier S. 2003; Health care under French national health insurance. 12(3):113–131. American Journal of Public Health 2003 The universal declaration of human rights. Article 25. (1948) World Health Organization, (2000). The world health report 2000 – World Health Organization Assesses the World's H ealth Systems.

My Leadership Capabilities

According to me, leadership is a quality of an individual that makes him stand beyond the crowd. Leadership is all about organizing a group of people, understanding them, monitoring them, identifying & allocating them desired role, getting the best work done out of them & lastly reward them. The main objective of the leader is to get the best out of his team in order to meet the goals of an organization. Perhaps different leaders have different methodology but their objective has always been same.Our group mutually agreed on the following skills which we strongly believe a leader should perceive. 1. Interpersonal Skills: It includes the positive attitude, manners, gestures & behavior of a good leader. A good leader should use these interpersonal skills to solve the conflicts in the group & to maintain peace & discipline in the organization. 2. Communication skills: A good leader demonstrates communication skills as being a good listener & speaker. There should n’t be communication barrier between a leader & his subordinates.The meaning of words should be easily understood by both leader & the teammates in order to carry the workflow smoothly. 3. Relationships: Trust is the base of each & every relationship. In order to maintain a good relationship a leader should first understand needs of his teammates which will help him to allocate suitable role to that individual. A good leader should associate with his subordinates; develop the interpersonal relationships & feeling of belongingness. 4. Motivation: A good leader should always ignite the fire in his subordinates in order to meet the desired goal & objective of the organization.Leaders are responsible for building confidence in their teams & setting an example of their own in order to inspire their team. 5. Time management: â€Å"TIME IS AN ETERNITY† says SHIV KHERA. Time is the most vital factor in life; a good leader should always set an example of utilizing the given time & giving the best out of it. 6. Decision maker: Making the right decision at the right time is the most vital characteristics of a good leader. Keeping in mind the mission & vision of an organization, being loyal & ethical; decisions should be made by a leader in order to meet the goals of an organization. 7.Constructive feedback: It’s very important for a good leader to provide his team with constructive feedback from time to time. Correct feedback helps teammates for future improvements & enhancements. After the feedback which I got from my team mates, I was a bit surprised & stunned as well, because I got to know my strengths & weaknesses more precisely also the areas where I need to improve. Considering interpersonal skill, my group feels I am very good at it. One of my team mates told me he just adores my greeting style like every morning I greet them wishing good morning & keeping a smile on my face.They told me this attitude of mine just drives them to a good start in the morning. Also they liked my positive attitude towards work which motivates them to complete their assignment within the given time limit. They explained me this point giving an example of when we were allocated a task to be completed within short span of time I was the first to take the initiative of being a team leader & taking responsibility on my shoulder, this positive attitude of mine motivated them & we manage to complete the task within the time limit giving the best out of us.Regarding communication skill my group feels that I am excellent at it, I completely agree with them. That’s probably because I have a very smooth communication with them , my gesture, body language, the way I speak is easily understood by them & also the vice versa is true. They also praised me for my excellent listening skills perhaps according to me that’s the most crucial factor a good leader should posses, I strongl y believe in order to be a good speaker you first need to be a very good listener.My group feels I am good at maintaining relationships. One of my team mates told me he was very much surprised to notice my presence in his surprise birthday party. I have always maintained good relations with my team mates not only in the meetings or in the office but also beyond the office walls. Understanding my teammate’s needs has always been first on my priority list; it helps me in order to assign a particular task to the subordinate well suited for that task. It also helps me in making decisions to reward & promote my teammates.Maintaining a good relationship with your team helps in building trust in your team which ultimately results in best work out of your team. Also it’s very vital to maintain relationship with your teammates keeping in mind they don’t take it for granted perhaps then as a leader you won’t be able to get best out of them. My group feels I am good at motivating them in order to make them complete the assigned work in time. I strongly feel that a good leader should have motivational factor in abundance in order to motivate his team.My teammates told me they get very much motivated by the words I use when I am delivering speech. One of my teammates was nervous & frustrated because of the work load I told him about my own experience of life how I faced ups & downs in my life but every time keeping a smile on my face I had enjoyed those phase which brought smile on his face & he assured me hence forth whenever he shall be feeling low he will remember my experience & will go back to work & will deliver the best out of it.He had also thanked me publicly for the motivation I gave him. A good leader should always value the time because it’s well said ‘if you don’t value the time wont value you. ’ Perhaps this is where I need to improve a lot, my group feels that I am average in time management; I whole heartedly welcome their criticism. I have been told by my group that at time I am not punctual in the meetings, well I don’t blame them but for sure I will rectify it keeping in mind as a leader I need to set an example for them that has to be excellent & not just fair or average.My group feels I am good at making decisions, I agree to them because I have taken few decisions which were ironical to them but later on it proved to be beneficial to the organization. Perhaps keeping in mind the goals & setting ethical standards I need to improve in making decisions. When it comes to giving feedback I know I am a bit reserved because I don’t want to hurt anybody’s emotions or ethics. That’s why my group feels I am poor at giving feedbacks.A good leader should always give accurate feedback to his subordinates it helps them to improve in future also it furnish them with the compliments & rewards they get from the feedbacks which b uilds their confidence level. A good leader should always be fair in giving feedback this is where I need to improve a lot because my feedbacks are always positive to all my team mates even if their work is not appropriate which hinders them to learn & improve in future.I strongly believe that life is a learning process & as a good leader I have always learn from whatever came on my way whether it’s a compliment or it’s a criticism. From the feedbacks I have learned that I need to be fair in giving feedbacks, I need to manage time well & I need to lead my team in a correct path which leads to achieving the desire goals & objectives of our organization.List of References 1. Mullins, L. (2010) MANAGMENT AND ORGINIZATIONAL BEHAVIOUR, ninth edition, financial times prentice hall. 2. U. S. Air Force [online] available from http://www. legacee. com/Info/Leadership/Definitions. html

Advanatges Disadvatages on Coeducation

Coeducation is an education system where girls and boys are taught together. Many parents have the same dilemma about placing their children in co-ed schools or on-sex schools. Truth to be told, there are many advantages and disadvantages of coeducation. One of the main advantages of coeducation is that a coeducational school enables boys and girls to exchange ideas. Many people have different opinions on different matters. For example, boys and girls many different point of views on education, entertainment, news and many more. There is an healthy exchange of ideas among the opposite sexes. The second advantage is that the spirit of competition is stronger among boys and girls when they study together. Boys and girls love to compete with each other in their academic studies and extracurricular activities. The boys want to prove to the girls that they are better than them by working harder and vice versa with the girls. Thus, their academic performance as well as their performance inn extracurricular activities improves. The desire to be respected and befriended by the opposite sex is the motivating force here. Thirdly, students in coeducational schools are better able to adapt to the society compare to one-sex schools. The boys and girls learn to mix with the opposite sex like studying and working together. This helps them overcome their shyness and fear in the company of the opposite sex. Furthermore, the students learn to respect and understand the different characteristics of the opposite sex. Students in coed-schools will have a better social etiquette with the society, resulting students not going through culture shock when they leave school for college, university and working life . Another advantage of coeducation is one-sex school students may lead to homosexual students. As we learn in science when an adolescent reaches puberty, they will go through physical, physiological and emotion changes-like being attracted to the opposite sex. Students in one-sex school, they have trouble with their emotional changes because everyone in their schools is of the same sex. In order for them to relax, they release their sexual frustration on the same sex. Thus, resulting in gays and lesbians. Many people and parents do not encourage it as this could jeopardize their future. On the other hand, there are many disadvantages of coeducation. Socializing among boys and girls is very common in this generation. Socializing too much with the opposite sex will lead to dating and sexual intercourse at an early age. Students will begin to neglect their studies and spend their time on unappriote events such as parties, disco-theques, picnics and many more. This, in turn, may lead to poor academic performance. This is certainty not to be encouraged. Morever, in the presence of girls. Boys tend to show off their looks, talent and cocky attitude which many girls find, including me, DISGUSTING. Boys show no fear in front of girls so the girls will look at them as ‘macho man’. Boys will be looked down by girls during classes if they keep continuing to show off. Thus, the boys would rather not ask the teachers to explain again even if they do not understand the lesson for the sake of their reputation in front of the girls. Lastly, The confidence of some girls can also be affected by the presence of boys. The most common characteristics of girls is that they are very sensitive, shy, quiet, petty and soft. Well most of them. Whenever they are teased by boys, their self-esteem goes down, they become very quiet and afraid to ask teachers questions about the subject. The girls will take a backseat in discussions in classes to protect themselves from the teasing from the boys. As I mention above, this will lead to poor confidence level and may effect their future. In conclusion, we can say that the advantages outweigh and ‘out numbered’ the disadvantages on coeducation. From my point of view, coeducation gives a better exposure to students that on-sex schools which will help them in their future life *PS : Please no offense to the boys if I criticize them in my essay above

Identify misrepresentation in mathematic problems Essay

Identify misrepresentation in mathematic problems - Essay Example The Federal Trade Commission issued guidelines in October 2009 which regulates advertisers of various products on the use of ambiguous words phrases and statements for the benefit of sales. So the use of the phrase â€Å"these results are not typical† particularly for diet advertisements is not allowed unless they also state the typical results the buyers may expect. 18. The statement made in an article in USA Weekend only provided findings in the instance of drinking 9 cups of coffee a day. It does not have sufficient information and evidence that a single drop or even just a cup of coffee would significantly increase the levels of homocysteine in the body. that promotes artery clogging†¦Ã¢â‚¬  The sentence is not constructed in the most recommended form in the rules of grammar. â€Å"More serious† is used as a noun and a subject for the whole statement. Having grammatical errors and slips affects the credibility of a statement. The article should also provide more information of the methodology used in the study and how many patients were studied. There have been a lot of researches conducted elsewhere in the world that have defied some rules of objectivity and have packed with a terrible dose of statistical sampling

What Does it Mean to Securitise the Environment Essay

What does it mean to securitise the environment - Essay Example The argument is that the securitization process develops issues triggering a transformation into threats and the understanding of it as security. Evidently, approaches that consider the formation of security aspects in a discursive manner provide new perspectives in analyzing environmental security discourses, as well as their transformative potential. Initially, it provides thorough investigations in the political process, the choice of threats while exploring the reasons why most of them take the consideration of relevant and urgent above others. The strategic focus of the shift from certain threats onto various collectivities, interests, and identities that deserve protection, as well as deployment means (Balzacq, 2010). In addition, environment securitization points at having an awareness of environmental challenges and the relevant roles in the definition and transformation of political communities, their identities, and interests. While the process continues to create new ideas for security, the notion has widely attracting reforms and contribution from the society. The element points out that the securitization process develops an open space for formative and constitutive struggles under â€Å"genuinely political† scopes. The political structures face consistent contests and establishments. Environmental securitization triggers the transforming and breaking of rules, which no longer has an acceptable impact. It includes practices linked to antagonistic security logical (Liotta, 2003).

Environmental Politics Essay Example | Topics and Well Written Essays - 2500 words

Environmental Politics - Essay Example Environmental politics can also play an important role in global governance by finding new ways to hold individual governments responsible for their polluting activities. Turner explains this phenomenon in his article on measuring the carbon footprint. He argues that recent approaches towards measuring carbon footprints can be a useful means of assessing the responsibility of each state for reducing and controlling carbon emissions within their jurisdiction. Furthermore, the new measures also provide greater opportunity for deeper engagement and collaboration between states to develop strategies for reducing carbon emissions in various countries.Despite the promises of environmental politics bringing about greater cooperation, the reality also presents a picture characterized by disagreement and conflict. These fears are described by Skjaerseth, Bang, and Schreurs. The authors chart the course of environmental protection negotiations between the United States and the European Union a nd highlight the obstacles which have prevented a global consensus on emission reduction and climate change. Their findings show that environmental politics can only be an effective test of global governance to the extent that there is congruity or integration between the legislative organs and environmental bodies of the member states. If there is a contradiction between the ideals of environmental politics and what global environmental organizations are empowered to do, then productive results cannot be achieved.

China doing business in Venezuela Essay Example | Topics and Well Written Essays - 250 words

China doing business in Venezuela - Essay Example government has not made an official announcement, America feels threatened as an influence within the region. Currently, America is the largest importer of oil from Venezuela, and China will be taking away from this amount. 2) U.S. consumers may benefit from with deal through an increase in Venezuelan oil production. As of right now, Venezuela produces about 3 billion barrels of oil each day (James 2011). With help from the Chinese loans, oil production is expected to increase to increase massively. This, in turn, will benefit U.S. consumers because the oil price should hopefully come down. With more oil on the market, prices will be driven down. The cost of gas to U.S. consumers should reduce considerably. However, the United States government needs to be careful that there are not any deals going on between the Venezuelan government and their Chinese counterparts. Energy Minister Rafael Ramirez has said, â€Å"We don’t do discounts with anyone†¦We sell at international prices (James 2011). If the U.S. wants to remain competitive in the oil market, then it should hope that this is true. Associated Press. (2011, Nov. 25) Venezuela’s Chavez defends China ties as officials sign deals for $6 billion in loans. The Washington Post. Retrieved from

Effect of Globalization on Qatar Architectural identity Case Study

Effect of Globalization on Qatar Architectural identity - Case Study Example In the past five decades, the world has experienced high levels of globalization. These result from liberalizations of markets, efficient flow of information, and integration of economies. Media flows and technological breakthroughs such as internet and TV have made it easy for people in Qatar to share ideas with their counterparts who are located in different parts of the world. This has created a global culture which has led to erosion of the local culture which was unique to the local population. The architectural sector has been largely affected by these changes of events. Initially, architectures were using specific designs that were unique to the Qatari people. This made the country unique. The social aspects of the local people were taken into consideration when designing new buildings, roads, etc. This played a significant role in maintaining the country’s identity. People felt connected to the local designs. However, globalization has opened up boundaries for the loca l people to move to different parts of the world (Ljungstrom, 2013). However, Qatar has also experienced an influx of foreigners who have introduced new designs in the architectural sector. In addition, people have access to internet and social media. As a result, they are able to interact with other people across the world, an aspect that has changed their perception towards the local identity. As a result, they have started to adopt change. This has forced the industry to look for innovative ideas which will attract the attention of the local people. Over the years, Qatar was little known for its Architectural innovativeness. People were using similar designs to develop their towns. The architectural sector was less developed and people working in this sector were not flexible. As a result, they were not willing to adapt to changes despite other

Personnel Economics Essay Example | Topics and Well Written Essays - 1500 words - 1

Personnel Economics - Essay Example 1) stressed the organization of the educational system towards what is essential for students after the learning experience. The quality of the teacher is critical in this particular educational philosophy since it requires an understanding of what matters most on the part of the learner. There are many investigations undertaken exploring this theme. The work of Kramer and Pier (1999) and Nussbaum (1995) are cases in point. Each of these investigated what constitute effective teaching, best teaching practices, appropriate instructor behavior and a host of other variables that underpin an emphasis on the link between teacher quality and educational quality. Rockoff's (2004, p. 18) work, for example, depicted this as he found that raising teacher quality is key in improving student outcomes. The American educational system also emphasizes this as reflected in its policies, norms, standards and guidelines. Stakeholders such as the American National Association for the Education of Young Children (NYAEC) fiercely advocate the teacher certification and strict teaching standards for purposes of enhanced academic performance (File and Gullo 2002, p. 119). However, the empirical evidences as provided by the literature can be confusing as several strands of research focus on different aspects of the issue. This report will attempt to remedy this by focusing on two important research themes: the impact of teacher quality on educational outcomes and the impact of teachers' compensation on their performance. 2.0 Quality of Teachers and Children's Educational Outcome The NYAEC has outlined five important guidelines for 4-5 year institutions that would indicate preparedness on the part of the early childhood professionals (see Horm-Wingerd, 2001, p. 63). File and Gullo's (2002) work articulated this guideline further when they found how the capacity of teachers to address collaborative relationship with the learners' families; the ability to apply relevant early education th eories; and demonstrate a thorough understanding of family structure, the learners cognitive development and their needs, constitute the ideal teacher quality. Several studies would confirm this. For instance, Wilcox-Herzog's (2002, p. 104-105) investigation on the relationship between teachers' beliefs and their actions revealed that training and the preparation required for early childhood teaching certification is an indicator of high level of involvement and verbalizations in the classroom because it contributes to the maturity, knowledge and confidence of the teacher. There are many researchers who have conducted studies that successfully quantified the impact of teacher quality and education outcomes. The works of Goldhaber and Anthony (2007), Vandervoort et al. (2004), and, Smith et al. (2005) are cases in point. These studies found the students who were instructed by teachers who took and passed the teacher's board certification fared better on standardized tests than those students who learned from non-certified teachers. File and Gullo explored the link between teacher quality and children's academic gains in their comparison of the outcomes of several academic curricula by assessing the performance of the teacher at the beginning and at end of the programs. The researchers found that teachers with better training and experience are better equipped to deal with classroom management issues as well as in demonstrating the best teaching practices