Multiple Sclerosis (Ms) Is A Disease That Impacts The Brain,

Multiple Sclerosis (MS) is a disease that impacts the brain, spinal cord and optic nerves, which is together known as the Central Nervous System (CNS). It is perhaps one of the most common neurological disorders, affecting about 1 per 1,000 of the population (Beaumont, 2008). Multiple Sclerosis means â€Å"Multiple Scars† due to the many scars (lesions) that are located in the CNS. This disease involves two main systems in the body, the Central Nervous System and the Immune System. The Central Nervous System is one of the most important systems in the body. About everything you do focuses on this system functioning properly. When there is interruption with this system, many things you do on a day-to-day basis will be interrupted. This†¦show more content†¦The four main types of Multiple Sclerosis are Relapsing-remitting MS, Secondary Progressive MS, Primary Progressive MS, and Progressive Relapsing MS. â€Å"Symptoms occur in any area served by the myelinate d nerves of the central white matter of the brain, brain stem, and spinal cord† (Murray, 2005). Symptoms include: weakness or sensory changes in the limbs (legs); unsteadiness; difficulty with bladder control; visual changes; vertigo; facial numbness or weakness; or double vision (Murray, 2005). Because different areas of the brain and spinal cord are responsible for different kinds of movements and sensations, the neurologic deficit that results from an area of scarring depends on the exact location of the abnormality (Schapiro, 2007). These abnormalities Schapiro (2007) means are lesions in any part of the Central Nervous System. These symptoms and harshness of the symptoms all vary depending on where that damage in the Central Nervous System has occurred. No case of Multiple Sclerosis is exactly alike from patient to patient and because of that, symptoms vary considerably. The most common, presenting symptom is optic neuritis, which generally involves unilateral visua l loss (Bà ©thoux, Fox Rae-Grant, 2013). Optic neuritis is due to the optic nerve being affected, which is an extension of the brain and contains central CNS myelinated nerves (Murray, 2005). Optic neuritis (inflammation of the opticShow MoreRelatedA Critical Analysis Of Multiple Sclerosis Essay1495 Words   |  6 PagesA Critical Analysis of Multiple Sclerosis Janae Tanner Baltimore City Community College Dr. Emmanuel Okereke BIO 202-1758-ANATOMY AND PHYSIOLOGY I November 1, 2016 Abstract Multiple Sclerosis, commonly known as MS is an autoimmune disease of the central nervous system. Scientists have been studying MS since the 19th century. In MS, the body’s immune system produces cells and antibodies that attack myelin in your brain which is essential for the nerves in your brain and spinal cord to conductRead MoreMultiple Sclerosis And The Central Nervous System1605 Words   |  7 PagesMultiple sclerosis (MS) is a degenerative and potentially debilitating disorder that affects the spinal cord and brain, collectively known as the central nervous system. Multiple sclerosis evolves gradually throughout time and is considered to be auto-immune, which means the immune system mistakenly attacks healthy cells and tissues that are supposed to be within the body. According to Medscape, symptoms consist of, but are not limited to, sexual problems, ataxia (the inability to control certainRead MoreMultiple Sclerosis Is The Most Common Neurological Disorder1495 Words   |  6 PagesAccording to the Multiple Sclerosis Association of America, multiple sclerosis is the most common neurological disorder diagnosed in young adults (Gale). Multiple sclerosis could and can be a dangerous disease, it attacks the central nervous system by breaking down the myelin protective coating around the brain and spinal cord, thus affecting nerve impulses to be slowed down. Multiple sclerosis is also known as disseminated sclerosis (Gale). â€Å"Multiple† because it affects many areas in the brain and scleroidsRead MoreEssay on Ms Speech Outline981 Words   |  4 PagesName: Mason Arbogast Title: Multiple Sclerosis I. Introduction: A. Attention: According to Michael J. Olek, the writer of â€Å"Multiple Sclerosis -Etiology, Diagnosis, †¨and New Treatment Strategies† multiple sclerosis (MS) afflicts approximately 250,000 to 350,000 individuals in the United States and is the most common autoimmune disease involving the nervous system. B. Credibility: Approximately 6 years ago my mother was diagnosed with multiple sclerosis, which has progressively gottenRead MoreEssay Multiple Sclerosis1206 Words   |  5 PagesMultiple Sclerosis The primary objective of this paper is to raise fundamental questions in regards to multiple sclerosis, and to explore possibilities that attempt to answer these inquiries. Second, the prospective outcome is to provide a solid knowledge base for which my peers may begin to understand the relationship between multiple sclerosis and neurobiology and behavior. The first question to address in the general schema of this essay is: What is Multiple Sclerosis? Multiple SclerosisRead MoreThe Impact Of Multiple Sclerosis1168 Words   |  5 PagesIdentify one health condition and discuss its impact on an individual and/or the wider society. This essay will look at Multiple Sclerosis and the impact that this health condition has on the physical and psychological wellbeing of an individual. Definitions Health – â€Å"Health is a state of complete physical, mental and social well-being and not merely the absence of disease or infirmity† (World Health Organisation, 2017). Multiple Sclerosis - â€Å"Multiple sclerosis (MS) is different for everyone. You can getRead MoreMultiple Sclerosis Essay1328 Words   |  6 Pages Multiple Sclerosis is a disease that can impact many different parts of the body. It starts out by the immune system attacking the myelin that surrounds the nerve fibers in the Central Nervous System. Once the myelin tissue is damaged, it forms a type of scar tissue that essentially causes the sclerosis. It then sends nerve impulses back and forth between the brain and spinal cord that can cause many different ranges of symptoms. Scientists are still researching the cause for this disease; howeverRead MoreNursing Practice History And Evolution976 Words   |  4 PagesEvolution â€Å"The story of knowledge of multiple sclerosis is like a history of medicine in miniature† (Putnam, 1938, p. 806). My story began eighteen years ago, sitting in a University of Iowa neurologist’s exam room, awaiting the results of a magnetic resonance image of my brain. I was a twenty-six year old Caucasian female from rural Iowa and a recent nursing college graduate. However, I heard the neurologist’s explanation why his assessment revealed a multiple sclerosis diagnosis for the first timeRead MoreMultiple Sclerosis Informative Outline Essay884 Words   |  4 PagesTitle: All about MS General Purpose: To Inform Specific Speech Purpose: To provide my audience with information about MS and its life changing results. Introduction 1. Attention Getter: Imagine trying to take casual walk on a brisk autumn evening and not being able to feel your legs. This is one of the many symptoms that people with multiple sclerosis, also known as MS, deal with every day. 2. Thesis: Multiple sclerosis brings dailyRead MoreHow Myelin Affects The Body s Immune System Targets The Central Nervous System1639 Words   |  7 PagesMultiple sclerosis, or MS, is an autoimmune disease in which the body’s immune system targets the central nervous system (National Multiple Sclerosis Society, 2016). The central nervous system is mainly made up by the brain, nerves, spinal cord, and optic nerves (National Multiple Sclerosis Society, 2016). The main target in MS is myelin, the substance that protects the nerve fibers within the central nervous system (National Multiple Sclerosis Society, 2016). By attacking the myelin MS causes inflammation

Six Flag Example

Essays on Six Flag Assignment Financial ment Analysis a) LIFO method of accounting for inventory is re d into FIFO method as per the requirement of US GAAP. US GAAP requires the companies who use LIFO based accounting for inventories to show a disclosure for FIFO based accounting in the footnotes of financial statements (Investopedia, n.d.). The following is the formula which is used for restatement of LIFO into FIFO: FIFO inventory = LIFO inventory + LIFO reserve Cost of goods sold under LIFO based inventory is restated into the following way: COGS (FIFO) = COGS (LIFO) – Change in LIFO reserve However, Six Sigma uses weighted average method of inventory which does not incorporate the restatement of LIFO into FIFO or vice versa. b) LIFO liquidation is a process by which the companies can manipulate their financial footings. In case when the companies want to show lower amounts of profits and accordingly lower tax liabilities, they liquidate the older inventory. It means that the older inventory valued earlier at lower cost is liquidated into a relatively higher cost and thus increases the cost of production which makes the profits shrunk and reduces the tax liability. c) The LIFO liquidation makes the inventory valuation at a higher amount which thus reduces the inventory turnover (Jan, n.d.).. The higher the inventory turnover, the lesser will be the cost of holding the old inventory, the more efficient will be the utilization of funds. Due to LIFO liquidation, inventory turnover decreases and thus increases the holding cost resulting in increased utilization of funds. 3) a) Due to a change in the average useful life of an asset, it is not needed to restate the entire financial statements because change in the average useful life of an asset is not a change in accounting policy rather it is just a change in management’s assumptions (Investopedia, n.d.). In case of a decrease in the average useful life of the assets, the existing and future depreciation expense of the company will increase which will result in a decrease of net income. On the other hand, if the average useful life of the assets is increased, it will reduce the depreciation expense in the current and future years and thus resulting in higher profitability. b) Profitability ratios are highly impacted due to a change in the average useful life of the assets of the company. Most of the profitability ratios such as net profit margin, return on equity, return on assets etc. are increased if the average useful life of the assets is increased whereas they are reduced if the average useful life of the assets of the companies is shortened. 4) a) Expenses are mainly recognized based on two reputed methods of accounting i.e. cash based and accrual based. Based on cash, expenses are recognized in the financial statements when they are paid. However, based on accrual system of accounting, expenses are recognized when they are incurred, not when they are paid. Almost every corporation is required to follow accrual basis of accounting. b) As far as restatement of financial statement is considered due to expense recognitions, there is no need for restatement as the financial statements of the companies are already prepared on accrual based of accounting which shows that all the expenses amounts presented in the financial statements are recognized when they are actually incurred. 5) a) Fair value accounting and historical cost accounting basis, have become a common debate among finance professionals. When it comes to calculation, inventories and property, plant and equipment and assets and liabilities denominated in foreign currency are valued at historical costs. However, financial instruments (especially derivatives), revaluation model of property, plant and equipment and those economies which are hyper-inflationary are required to use fair value basis of accounting. On the other hand, investors always consider the fair values as the more meaningful source of their decision-making. For that reason, market share price of the company represents fair market value of the company, whereas for historical cost based valuation of the company, book values are divided by the no. of shares outstanding to arrive at historical value or book value of the company. b) Since the diversion from historical cost basis to fair value basis (e.g. cost model into revaluation model in case of PPE), is a change in the accounting estimate. In case of such change in accounting estimate, it is not required to restate the entire financial statements rather only the current year’s amounts are restated with the estimates that are currently applied. c) Fair value accounting at times becomes quite tough because it becomes even difficult to obtain the fair values of the assets and liabilities as the likelihood of over and understatement stays with this method of accounting. On the other hand, historical cost basis of accounting becomes useless for the stakeholders because past data does not reflect the existing financial performance and position of the company. In this way, both these models have their own pros and cons for their application and adoption. 6) Impairment of assets occurs when the management considers their assets to be impaired when carrying amount becomes higher than the recoverable amount Deloitte, (n.d.). In that case, the companies impair their assets and such impaired amount is charged as an impairment loss in the financial statements. However, when there are chances that the asset previously impaired, has a recoverable amount exceeding the carrying amount, then the amount of reversal is charged in the profit and loss account. Profitability ratios become better as a result of reversal of impairment as the net income of the company increases. 7) Marketable securities are the short-term securities that companies own as part of their liquid assets. Gains or losses arising on these marketable securities are stated in the statement of comprehensive income and ultimately equity side of the balance sheet is affected due to gains/losses in the marketable securities. 8) a) In order to hedge the unfavorable effects in the financial instruments, derivatives are used as a measure of hedging such movements. Financial assets and/or liabilities are created so that the unfavorable movements can be dealt with effectively, i.e. minimizing the financial risk of the company. These financial assets and liabilities are created in the balance sheet of the company. b) Derivatives are the chief sources of hedge instruments and generally, they are of four types, i.e. forward, futures, swaps and options. The calculation of the amount hedged is computed as the amount which derivative will drive at the time of exercising the derivative less the cost of purchasing the derivative. 9) a) Foreign currency exposures arise when remittance in foreign currency is to arrive or the payment in foreign currency is due. Downside risk of foreign currency holds in case of remittance and upside risk remains in case of payments. Generally, changes in foreign currency exposures are recognized in the profit and loss account (Weygandt, Kimmel, Kieso, 2010). b) Gains and losses due to foreign currency exposures are recognized in the income statements. Losses are expensed out whereas gains are recorded as the income. c) All four kinds of derivatives are used for mitigating the foreign currency risk exposure. Forward is a binding contract to buy or sell the foreign currency at the pre-agreed price at the specific date. However, counterparty default risk is present. Futures are the standard contracts maturing at a certain date but no counterparty risk is involved. For swaps, other party in the foreign currency with the same problem needs to be sought out for the execution. For options, in case of unfavorable movement of foreign currency, options are exercised otherwise they are lapsed. However, the premium amount is to be paid whether or not options are exercised. References "IAS 36 — Impairment of Assets."  Deloitte. N.p., Web. 15 Apr. 2014. . "CFA Level 1."  Investopedia. N.p., Web. 15 Apr. 2014. . "Inventory Turnover."  Investopedia. N.p., Web. 15 Apr. 2014. . Jan, Irfanullah. "Inventory Turnover Ratio."  Accounting Explained. N.p., Web. 15 Apr. 2014. . Weygandt, Paul D., Kimmel, Kieso, Donald E.  Financial Accounting: IFRS Edition  . Chicago: John Wiley Sons, 2010. Print.

Biggie Smalls Is the Illest Free Essays

Authenticity defines what is ‘real’ and what is not. Having ones own genuine, homegrown swagger and to then continue to maintain that strut as ones career (or life in general) carries on. The most prominent aspect to being authentic is having the courage to design entirely new, different and altered concepts and bring them into the mainstream, or at the very least attempt to do so. We will write a custom essay sample on Biggie Smalls Is the Illest or any similar topic only for you Order Now Turn the page to 19990’s hip-hop. The Rock N’ Roll era was over and it was time for a new genre to takeover. The 90’s contained so much diversity in it’s sound to the point where it started a phenomenon; the rap game. Within this frenzy of shootings, gang pride, and territorial disputes came one of the greatest hip hop artists to ever live. His sound had a Jamaican ring to it, thanks to his mother who was a Jamaican native. His deep ‘uh-n’s in his tracks were so organic that it was good enough to get his name out throughout Jamaica Queens, NY and then eventually to the desk of P. Diddy. Diddy is often recognized as the ‘founding father’ of the Notorious B. I. G. When the 90’s reached their midpoint, Biggie Smalls and Diddy had created an empire which they called Bad Boy records. As both their business senses grew keener, so did the killer instinct of the west coast rap artists. Unfortunately, so much hype was surfaced in the media pertaining to the differences between East Coast style and West Coast style, so much that the murder rates were skyrocketing in major cities†¦and nobody saw an end in sight. The media brought the two most prominent figures into question; Christopher Wallace and Tupac Shakur. Now, there is a theory of a ‘beef’ between these two rappers that happened one night but it will take much too long to explain. In the end, Christopher Wallace was shot while visiting California, doing a tour on the West Coast. From there it’s all history. Christopher â€Å"Biggie Smalls† Wallace left his ginormous Timberland boot-print on hip hop forever. His audacity lead him to create a whole new sound in hip hop, a sound that made people bump and dance to in the NY clubs. No body wanted to listen to Ice Cube or Dr. Dre bellow about crack rocks and cutting people. Sure, Biggie has drug and weapon references, but that’s hip hop. That is how it has always been, and Biggie changed the face of rap by his unique talents and finding his own authentic sound. Brooklyn stand up. â€Å"To protect my position, my corner, my layer While we out here, say the hustlas prayer If the game shakes me or breaks me I hope it makes me a better man Take a better stand Put money in my moms hand Get my daughter this college plan, so she don’t need no man Stay far from timid Only make moves when ya heart’s-in-it And live the phrase Sky’s The Limit† The Notorious B. I. G. â€Å"Sky’s The Limit† featuring 112 Life After Death (Disc 2) (1997) How to cite Biggie Smalls Is the Illest, Essay examples

Benjamin Franklin Escape to Philadelphia free essay sample

In early America, people all had to have a place in society and runaways did not fit in anywhere. Regardless Ben took a boat to New York where he hoped to find work as a printer. He didnt, and walked across New Jersey, finally arriving in Philadelphia via a boat ride. After debarking, he used the last of his money to buy some rolls. He was wet, disheveled, and messy when his future wife, Deborah Read, saw him on that day, October, 6, 1723. She thought him odd-looking, never dreaming that seven years later they would be married.Franklin found work as an apprentice printer. He did so well that the governor of Pennsylvania promised to set him up In business for himself If young Franklin would lust go to London to buy fonts and printing equipment. Franklin did go to London, but the governor reneged on his promise and Benjamin was forced to spend several months In England doing print work. We will write a custom essay sample on Benjamin Franklin Escape to Philadelphia or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Benjamin had been living with the Read family before he left for London. Deborah Read, the very same girl who had seen young Benjamin arrive in Philadelphia, started talking marriage, with the young printer.But Ben did not think he was ready. While he was gone, she married another man. Upon returning to Philadelphia, Franklin tried his hand at helping to run a shop, but soon went back to being a printers helper. Franklin was a better printer than the man he was working for, so he borrowed some money and set himself up in the printing business. Franklin seemed to work all the time, and the citizens of Philadelphia began to notice the diligent young businessman.Soon he began getting the contract to do government Jobs and started thriving in business. In 1728, Benjamin fathered a child named William. The mother of William is not known. However, in 1730 Benjamin married his childhood sweetheart, Deborah Read. Deborah husband had run off, and now she was able to marry. In addition to running a print shop, the Franklins also ran their own store at this time, with Deborah selling everything from soap to fabric. Ben also ran a book store. They were quite enterprising.

Ancient Peruvian Ceramics Of The North Coast Essays -

Ancient Peruvian Ceramics Of The North Coast Ancient Peruvian Ceramics of the North Coast March 11, 1997 The first pottery pieces found in Peru were made somewhere between 1500 and 1000 b.p. The pieces were found in the central Andean region where a religious cult lived. This cult was called Chav?n, after the best known ceremonial center, Chav?n de Hu?ntar. The religious center was the home to massive temples that were highly embellished with low relief sculptures of gods, animals, and symbols. The pottery found in the area where vessels that were well made and highly decorated with a similar motif as the temples. But the evolution of Peruvian pottery becomes somewhat confusing and complex after this first civilization of potters. There is a division of people into the North Coast and the South Coast. The split created two styles of pottery, although similar, they never quite merge. I am only going to talk about the north coast traditions. On the North coast there are five cultures that evolve into the dominant Mochica style, which was one of the most vigorous and prosperous cultures of Ancient Peru. The next earliest North Coast style, other than the Chav?n, started with the Cupisnique people in the Chicama valley. Their ceramics ?closely resembled those of highland Chav?n. They were well made and polished, though somewhat thick walled and heavy. The type of firing used produced a dark semireduced ware that varied from brownish gray to carbon black in color. Decoration consisted of bold, curvilinear human, feline, and birds of pray heads, eye patterns, pelt markings, and other brief symbols of geometric devices.? In the valley to the south of the Cupisnique were the Salinar people who sometime during the fifth century b.p. moved into the north coast of Peru and spread its influence throughout the Cupisnique area. Salinar pottery, ?though deceptively primitive in ornamentation, was technologically superior to that of the Cupisnique. Vessels were made of well-prepared clays that were fully oxidized in firing, making them an even orange color. Cream and red slips were used to accentuate sculptural forms and create flat geometric patterns, but not to draw figurative motifs. The technical advances of the controlled oxidation firing and slip decoration soon had their effect on contemporary Cupisnique ceramics.? Personally, I enjoyed the bottle forms they used with their double strap handles that lead from the shoulder of the forms to the one central spout. (see figures 1 and 2). This style of vessel seems to continue throughout the centuries. Three other cultures in north coast valleys contributed their pottery style to the over all Cusisnique style that was evolving into the Mochica style. These people were the Gallinazo, Recuay, and Vic?s. The Gallinazo constructed double chamber vessels with whistle spouts and a type of decoration called negative decoration where they painted their simple designs on after the pieces were fired. The Recuay also had double chamber vessels but these had one functioning spout and one sculpted, usually an animal or figure. They also used negative decoration but theirs were much more elaborate designs than the Gallinazo vessels. The Vic?s lived in the highlands on the Ecuadorian border. They made very sculptural vessels with a stirrup handle and central spout. (see figures 3, 4, and 5) Although a hand full of Vic?s artifacts have been found, not much is known about these people, but one can see a visible connection between all of these different cultures and the Mochica style that evolved ou t of them. The Mochica civilization flourished for nearly 1000 years and as time passed slight changes in the style could be seen and are chronologically separated into Mochica I-V. The first two are formative phases with lots of experimentation. The third concentrated on a distinctive art style, which continued through the forth and gradually declined in the fifth. They expressed many aspects of their culture and daily life in their ceramics. Things like warriors, runners (people who run bags of beans were important to the ceremonial life), portraits, religion, gods, and animals were shown on vessels. Mochica I was a strong continuation of the late Cupisnique sculptural style. The forms are compact with little suggestion of action, and details are often rendered in incised lines. Faces

Motivation Coursework

Motivation Coursework Motivation Coursework Motivation Coursework Excerpt In the ever changing institution of education due to globalization, it is becoming more difficult as a teacher to motivate students and in some circumstances it is even more difficult to remember as teacher to be effective motivators. Why is it that students are becoming so unmotivated to do their work and progress to their full potential? Why is it that teachers are forgetting their role as motivators and not using the appropriate motivational techniques required in their classroom? This paper will be dedicated to the idea of motivation in the classroom and discuss many complex issues surrounding the idea of motivation. In the first portion of this essay, the key points of the numerous theories on motivation will be discussed and the multiple views of each of these theories will be examined. This paper will examine numerous theories such as intrinsic motivation, extrinsic motivation, Maslow's hierarchy of needs, and goal theory. The second portion of this essay will be devoted to di scussing how these particular theories on motivation can be instilled in the classroom in order to produce effective motivation, and how knowledge of these theories will influence the decisions I make around teaching and learning. Before continuing any further, there are some basic questions that must first be answered; what is motivation? Why is motivation an essential component in the classroom? Who is responsible for motivation? Simply stated, motivation is `an internal process that makes a person move towards a goal'. Some academics have their own personal definitions, such as Drnyei who states that `[m]otivation explains why people decide to do something, how hard they are going to pursue it and how long they are willing to sustain the activity' (2001, p. 7). Others define motivation by what it does stating that `[m]otivation gets us going; it gives us energy, directs us towards our goals, and sustains us through the tasks we undertake' (Vialle, Lysaght Verenikina, 2005, p.156). Motivation is essential in the classroom because it causes students to `greet each new school day with enthusiasm, participate in all academic tasks, actively seek challenge in their work, complete their homework, and produce ass ignments of an exemplary standard' (Vialle et al., 2005, p.156). Motivation is an inner process driven by oneself, however, `teachers bear a great deal of this responsibility when it comes to motivation in school contexts' (Vialle et al., 2005, p.156). By examining the theories of motivation, the above questions as well as many other questions will be answered, while simultaneously, many new questions regarding motivation will arise. One of the newest theories on motivation which are predominantly used in classrooms today are intrinsic motivation theory and extrinsic motivation theory. Intrinsic motivation is `motivation that come from within you or is inherent in the task. For example, you may be motivated to complete a task because you enjoy it or you value the skill you are learning' (Vialle et al., 2005, p.156). Many disputes within the theory of intrinsic motivation exist. In a study investigated by Cordova and Lepper, it was determined that children's reported intrinsic motivation in school has been decreasing steadily from at least third grade through high school (1996, p.715). On the other hand, Covington and Meller tested intrinsic motivation in older students and concluded that intrinsic motivation in students has been increasing as they get older because they want to learn for the sake of obtaining knowledge (2001, pp.157-160). Extrinsic motivation is motivation to engage in an activity as a means to an end. Extrinsic motivation is when you are motivated by external factors, as opposed to the internal drivers of intrinsic motivation. Extrinsic motivation drives you to do things for tangible rewards or pressures, rather than for the fun of it (Syque, 2007). For example, individuals who are extrinsically motivated work on tasks because they believe that participation will result in desirable outcomes such as reward, teacher praise, or avoidance of punishment (Vialle et al., 2005, pp.156-157). This theory is closely linked to behaviourism where behaviour is shaped by reinforcers such as positive reinforcers, negative reinforcers and punishment (Vialle et al., 2005, p.158). Positive reinforcement is based on a reward system and `positive reinforcers include tangibles, such as stickers or lollies, or teacher praises, such as verbal praise, acknowledgement and feedback' (Vialle et al., 2005, p.158). In Negative Reinforcement a particular behaviour is strengthened by the consequence of the stopping or avoiding of a negative condition (Levine, 1999). `Negative reinforcers involve payoffs, not for achieving something positive, such as completing an assignment on time, but for avoiding something abrasive, as in the case of the student whose reason for studying is to avoid failing' (Covington Meller, 2001, p.4). Punishment, which is often confused with negative reinforcement, weakens a behaviour because a negative condition is introduced or experienced as a consequence of the beh aviour (Levine, 1999). Also, if you needsociology coursework, check this out: Related posts: Custom Essay Help Concept Essay A Reflection Essay Religion Coursework Management Coursework

Intelligence Requirements - Graded Essay Example | Topics and Well Written Essays - 500 words

Intelligence Requirements - Graded - Essay Example However, the more indicators that link to PIR, the more branches will therefore exist between the PIRs and SIRs. This even will lead to PIR as something that is difficult to answer.3 However, even if there is a certain degree of difficulty in it, the presence of the indicators is an essential point that will lead to a justifiable outcome of providing answers for PIRs. Indicators should be predictive.4 If they are predictive, indicators are guaranteed to be of a high quality. Staffs should therefore evaluate if the chosen indicators are predictive enough which will qualify them to provide the opportunity to provide the remarkable answers for certain PIRs. Thus, prior to using their radars and other intelligence tools, the intelligence soldiers will have to engage into the identification of the appropriate indicators that will lead them to potential answers and as prior to the appropriate moves that they will have to take.5 The answer is evident from the fact that indicators must necessarily be predictive.6 The quality of a good indicator is that it is something measurable, and there is no relevant drawback to it.7 It must be something that is substantial or enough to provide evidences that will lead to the appropriate answer prior to doing the most crucial strategy as the next course of action. In other words, this argument simply illustrates the point that it will be impractical to rely on a substandard indicators, because in the end it will also result to substandard SIRs too. As a result, the PIRs will result a substandard answers. The accuracy and efficiency of the action plan will be compromised, leading to the failure operation and possible earning of substantial cost or damage along the way.8 It is therefore important to maintain a high level of practicality for any chosen indicators, because these are essential evidences to always lead to possible courses of

Political science 5030 Term Paper Example | Topics and Well Written Essays - 1250 words

Political science 5030 - Term Paper Example In midst of this, all stock prices also began to drop. Finally, On October 24, 1929, the stock market crashed burst, as investors began dumping shares. When 16 million shares finally possessed no value, the dark era of the Great Depression started. The Great Depression was a turning point for America to find its true identity. Social and economic change was not only necessary but vital towards the success of America itself. While recession continued to haunt countries worldwide, the progressive movement and the new deal established a solid ground for fundamental change. The progressive movement represented a logical evolution from the Progressive Era because it introduced new programs, embedded reform and paved the way for greatness for the nation as outlined by the Progressive Era. The progressive movement and the new deal in essence were similar in many ways. First and foremost was the fact that it halted the progress of rebellion that was about to up heal during the industrial era. The progressive movement introduced new economic programs. The effort to improve society was a major push that was new to the nation as key issues such as reforming working conditions and assisting the mentally ill people challenged the whole notion of old traditions. Progressivism at its best aimed to remove corruption by imposing child labor laws, addressing lynching based on racism, and removing politicians that were involved in illegal business practices. At the local level, progressivism continued to display brilliant signs of reform as the construction of schools was pushed, political machines were dissolved, and politics was addressed in an efficient manner. Similarly, the New Deal, was a focal point of domestic reform. Roosevelt’s New Deal was considered of two phas es that were planned to recovery and relief. These were crucial towards the toad to recovery. The first phase concentrated on

How the family income affects the family in life Assignment - 2

How the family income affects the family in life - Assignment Example These issues come as a challenge for the State and various systems need to be initiated in order to reduce the affects of low income on family lives. In this regard, Temporary Assistance for Needy Families (TANF) was created in 1996, which had the basic aim to provide cash assistance to American families. This organization was established under the â€Å"The Personal Responsibility and Work Opportunity Act† and has provided opportunity for employment to families with benefits, to utilize the aid within a period of 2 years. This program TANF was created during Clinton’s period in 1996. The State determined which families needed the assistance in order to help poverty stricken families. Individuals who received the aid were required to work and monitoring was carried out. In cases, when these individuals failed to carry out their practices, the benefits and the assistance were subject to reduction or termination. TANF program was a successful as it provided a welfare reform and there was reduction of poverty and increase in economic growth (US Department Of Health & Human

Dells Generic Strategy Business Essay

Dells Generic Strategy Business Essay Introduction Dell Computer Corporation was started in 1984 by Michael Dell, who had the simplistic view that personal computers could be built and sold directly to customers (Suite 101, 2009) alongside this ideology that Dell, could best understand consumer needs and efficiently provide the most effective computing solution to tailor those needs (Information Systems Management, unknown date). So Dells mission is to be The most successful computer company in the world at delivering the best customer experience in markets we serve (Dell, 2010(a)).In doing so, Dell aim to meet customer expectations of: Highest quality Leading technology Competitive pricing Individual and company accountability Best-in-class service and support Flexible customization capability Superior corporate citizenship Financial stability (About, 2010) So, Dell, since the last 26 years, has become a mass producer of standardised products and has evolved dramatically since they were first formed in 1984. The company, at first, merely took orders on the phone to help fulfil their policy of building custom built personal computers (PCs) (Dell,2010, (b)).However, the company then gained first-mover advantage in the mid 1990s, when it became one of the first companies to offer PCs online (Chaffey, 2007, p.239).In 2008, Dell was one of the market leaders in the worldwide PC market with sales around US$41 billion (lynch, 2009, p.789) and since their evolution, Dell, have diversified their product range and scope from small desktop computers to large server computers-to individuals, businesses and other organisations (Schneider, 2006, p.108). In 2009 in they owned a global market share of 12.4% in the number of PCs shipped worldwide, with only Hewlett Packard (21%)and Acer (13.4%) preceding them during this period (Bloomberg, 2010). Notably, this was the first time Dell had fell behind Acer in the second spot as the worlds largest computer-maker and this was primarily due to Acer producing low-cost net books and other inexpensive home computers at a reduced operating margin (Bloomberg, 2010).However, recently, in 2010,they did move back into second place in the global PC manufacturing market ahead of Acer but only slightly as they had a 12.8% market share compared to Acers 12.4% (Afterdawn, 2010).So this level of competition has been intense since 2006 as companies such as HP and Acer were vastly reducing the cost of their global network suppliers, which forced Dell to enter into new global markets such as in China ( George and Jones, 2009,p.195). However, Dell, see their strengths in the commercial and corporate market ( Techeye, 2010), as this is still their dominant market, even though home consumers are an ever growing element of their strategy. So, Dells competitors now include both, domestic manufacturers of PCs such as Apple and HP as well as, overseas competitors such as Sony, Acer and Lenovo in Asia (Jones George, 2009, p.195). This essay will therefore explore Dells generic hybrid strategy and the activities which constitute this strategy. This will then lead to a value chain analysis of the company, which can be used as a tool to emphasise the linkage between the primary and support activities which are used to create value within Dell. This will then pave show how these added values create a distinctive competence within Dell, which, overall, have lead to competitive advantage since the company began to aggressively cut its costs and prices to increase their global market share in the 2000s (Jones and George, 2009,p.195). Dells Generic Strategy Michael Porters Generic Strategy Model (1980) was created to specify how companies use generic business strategies, to gain a competitive advantage over their competitors. This encompasses how companies use cost reduction and/or differentiation within their product and services to appeal to a particular broad or narrow segment of the market, in order to gain this competitive advantage. Overall Dell, operate a hybrid broad focus strategy and this can derived be from Porters Generic Strategy Model obtained from the Mind Tools website (2010): In order to understand Dells generic strategy we must explain the different segments of this model Firstly, cost leadership occurs when a company achieves lower costs than its rivals and competes across a broad range of segment (Ogden and Wersun, 2007, p.282). On the other hand, differentiation is when a company has a range of clearly differentiated products which appeal to different segments of the market (Ogden and Wersun, 2007, p.282). However, Dell, appear to operate on a hybrid strategy, similarly to the car manufacturing industry, which incorporates both the cost leadership and differentiation elements of Porters model. A hybrid strategy, overall, seeks simultaneously to achieve differentiation and a price lower than that of competitors (Johnson et al, 2008, p.230). So, Dell, use both of these aspects, but in a broad focus since they offer their products on a wide scale, as explained earlier, as they offer both corporate and commercial solutions to small, medium and large sized enterprises but also satisfy the needs of users within different spectrums such as within the public sector right down to the home user. This is explained by on their homepage when they state: For more than 26 years, Dell has empowered countries, communities, customers and people everywhere to use technology to realize their dreams. Customers trust us to deliver technology solutions that help them do and achieve more, whether theyre at home, work, school or anywhere in their world (Dell, 2010(c)). So the focus is very much broad, but Dell has this direct business model which involves gathering customer needs and tailoring that solution to meet their requirements For instance, Premier Dell.com offers technological solutions to businesses which helps them manage all phases of computer ownership such as purchasing, asset management and product support(Chaffey, 2007, p.97) So their broad direct focus helps simultaneously create both cost leadership and differentiation strategies and helps explain why, perhaps they have been one of the most successful PC manufacturing corporations in the world. So how does Dell use both of these strategic elements of Porters model? Firstly, with cost leadership, Dells direct business model involves purchasing standardised components which ultimately minimises the need for expensive research and development and sales are then made direct over the Internet to customers (Ogden Wersun, 2007) thus eliminating retailers that add necessary time and cost, or/who can diminish Dells understanding of customer expectations. (Information Systems Management, unknown date). So this results in low costs and is a very aggressive pricing policy which helps gain market share from any competitor whom has taken their eye of the ball and has let their costs increase (Ogden Wersun, 2007, p.60). Consequently, Dell have lower manufacturing and distribution costs than most of their competitors, thus they have achieved a cost leadership strategy over their rivals. However, another school of though can equally argue that within Dells generic strategy lies a differentiation strategy. This also exists within their direct business model as consumers can design their own computers which tailor their own unique needs and specifications. This is differentiation as Dell not only offers differentiated products to specific users, but also to specific markets(small, medium, large-sized, public sector, businesses, etc), thus reinstating this concept of the company having a broad focus. Hence, Dells direct sales model has allowed it to differentiate its PC products by allowing customers to design their own computer system and offering complementary services such as online customer support, three-year-on-site warranty, web hosting, installation and configuration of customers hardware and software (Grant, R.M, 2005, p272).Furthermore, Timmers (1999, p.227) stated how Dell, on their website, dont merely offer the best PC offer of the month approach but rather an approach which offers discounts for large purchases which are tailored to that particular individual or company, as well as having support which is customised to users needs (Dell, 2010 (c)). However this whole concept could be challenged as many people would be reluctant to buy a Dell PC without testing it in store first, however this argument becomes less relevant as more and more of us know people who have bought a Dell computer, since we can inspect theirs (Ogden Wersun, 2007, p.61). Notably, Schneider (2005,p.305) also argued that because Dell made most of their sales online, they often unintentionally left themselves exposed to the laws and ethics of the banking industry and in this case, in1999, they had offered monthly payment setups to customers without disclosing the full details of the lease plan associated with this payment scheme. So, this pinpoints how despite Dell having a successful online strategy, they could be left vulnerable to changes in the legal environment, which could clash with their online customisation policy. Nevertheless, Dells hybrid strategy was a clever one; not only did it conjunctively produce cost effective manufacturing policies and customised products, but it also overcame the barrier of having access to new suppliers or distributers which can be arduous for companies gaining and sustaining success within an online market. This factor can be analysed in more depth from the companys value chain activities. The Value Chain of Dell Overall, the following value chain model by Michael Porter helps analyse the type of activities within Dells value chain and how they interlink with one another, to fulfil their generic strategy. Dells customisation policy of tailoring technological solutions to satisfy individual or company needs, has provided the company with the two main advantages of being able to reduce marketing and sales costs by eliminating their intermediaries and building to order which, overall, reduces inventory costs (suite 101, 2009). This originally led to soaring profits, as the internet has, ultimately, allowed Dell to extend the scope of their sales at a reasonably low marginal cost This following diagram allows a more definitive insight into how Dells value chain operates: (Dedrick and Kraemer, 2001) Dell, unlike their competitors, actually eliminates the need for distributors and retailers to sell their product, which as mentioned earlier creates cost leadership. Hence, this direct PC value chain, works around this built to order (BTO) strategy. The BTO process begins with the customer placing an order through the internet, phone or email and then it takes approximately one day to process the order (Turban et al, 2006, p.506). This then corresponds to this concept of just-in-time management as here Dell, only purchase the necessary parts which are needed for that particular order with the result being that inventories are kept to a minimum. Michael Dell emphasised this whole idea when he stated: We tell our suppliers exactly what our daily production requirements are. So its not, well every two week deliver 5,000 to this warehouse and well put them on the shelf, and then well take them off the shelf. Its tomorrow morning we need 8.562 and deliver them to door number seven by 7am. (Mhhe,1997). So, in the Dell manufacturing process, parts come into their factory to fulfil actual customer orders hence no PCs are made for stock, so there is no cost of hiding stock (Lynch, 2009, p.789). This also has the advantage that if a supplier such as Intel, launches a new computer chip, then Dell is not caught with high stocks of the old chip (Lynch, 2009, p.789), allowing the company to efficiently keep up with changes in technology. Therefore Dells procurement support activities i.e. purchasing of stock, play a pivotal role in executing these strategies of BTO and JIT, both, before and after the product has been sold. So what are the exact support and primary activities that Dell has used, in conjunction with one another, which has lead to them adding value to their activities? A traditional firm usually incorporates a make-to-forecast strategy in which products are produced from long-term demands of consumers. Hence, when considering Porters value chain activities, here the primary activities of the value chain move from inbound logistics to operations to outbound logistics and then to marketing and sales (Turban et al, 2006, p.506). However, since Dell manufactures the product only after an order has been given, then the marketing and sales support activity is moved to the front of the value chain (Turban et al, 2006, p506). Notably the inbound logistics element is important since the correct parts have to be delivered but since the holding of stock isnt necessary with Dell due to their JIT system, then it becomes less meaningful. Therefore the operations segment which transfers the supplies into the finished customised product and the service segment which Dell exemplifies to help the end-user(s) maintain their products i.e. the PCs value after the PC ha s been delivered, are the key primary elements of Porters Value Chain in which Dell uses. However, without the marketing and sales aspect these primary activities couldnt be executed since customised orders wouldnt be known and this has a direct link to the support activities of technology and procurement, as technology i.e. the internet allows Dell to sell their products to their customers and without it, it would be arduous to establish their hybrid strategy and procurement mechanisms are pivotal in maintaining their BTO and JIT policies since this deals with the acquisition of supplies in the more efficient way. There are though some criticisms of Dells value chain activities. Such as, the BTO strategy is sensitive to short term changes in demand. For example if a particular computer component suddenly becomes wildly popular or temporary unavailable, the standard supply in inventory may diminish fast, and customer orders will not be completed on time (Turban et al, 2006, p.507). Also, in terms of their service function. Orman (2007) argued that despite Dell providing one of the most effective support systems to its customers the company, fails to provide comparisons to the products of other vendors such as HP and also fails to compare products from one class to another such as desktops in relation to notebooks., Nevertheless though, Turban et al (2006, p.507) highlighted that by using key value chain activities such as operations and technology, Dell showed the world that when these are used effectively and efficiently, they can be used to gain a competitive advantage creates a distinctive c ompetence and therefore leads to competitive advantage. Competitive Advantage of Dell By orchestrating a SWOT analysis of Dell, we can clearly see the key components which

Capital Punishment in America :: Argumentative Persuasive Essays

Capital Punishment in America The concept of "a life for a life" is "as old as civilization itself" (McCiellan 9). Capital punishment, the legal taking of the life of a criminal, has been utilized in response to three distinct catagories of offense. The three categories are: crimes against the person; crimes against property; and crimes which endanger the security of the nation (Horwitz 13). Capital punishment is still in use in the United States today, but has been abolished by many countries (II 536). The countries that still have the death penalty on their books, rarely employ it . The earliest writings on the subject dates as far back as 2000 B. C., but it is clear that capital punishment more or less has existed since the birth of mankind (Szumski 25). Throughout history, it has been exercised in almost all civilizations as a retribution for severe crimes, but sometimes also for the thrill and excitement. The Romans put slaves and prisoners in the Coliseum as lion food while spectators enjoyed the sight (Horwitz 13). In the early colonial states, the death penalty was applied for a vast number of crimes, just like in England, the ruler of the states in this era (II 536). In England, in the 18th century, there were approximately 220 offenses punishable by death. Some of them would today be considered as misdemeanors and petty crimes (i. e. shooting of a rabbit, the theft of a pocket handkerchief, and to cut down a cherry tree) (Horwitz 13). The majority of these were crimes dealing with property. However, transportation became an alternative to execution in the 17th century. A lot of these criminals were shipped to the U.S. (28). In the early days of our Constitution, the only segments that showed that the death penalty existed were two amendments in the Bill of Rights (Landau 11). These amendments deal with protection and rights of the accused. The fifth amendment prohibits the state from depriving an individual of life without due process of law. The eight amendment prohibits "cruel and unusual" punishment. The Supreme Court has still not determined what this phrase means. In one case in the 1890s, the question was if capital punishment violated the eight amendment. The court relied on the matter that "a definition of cruel and unusual punishment must reflect the evolving standards of decency that mark the progress of a maturing society" (14). Surveys from this era show that a majority of the people favored the death penalty. In the Middle Ages, capital punishment was also applied to animals

Provisions and Contingencies

Scenario 1Fact: Energy Inc. (Energy, or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in, which requires a cleanup of land already contaminated, will possibly be enacted shortly after the year-end.Issues: Should Energy recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRSs, Energy should recognize a provision for the cleanup costs in its 20Ãâ€"1. IAS 37-14 states a provision shall be recognized if â€Å"(a) an entity has a present obligation, (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made.† When it is not clear if there is a present obligation, IAS 37-15 also defines a present obligation as obligation that â€Å"more or likely than not is r isen by a past event after taking accounting of all available evidence†.Moreover, IAS 37-22 also specifically provides that â€Å"where details of a proposed new law have yet to be finalized, an obligation arises only when the legislation is virtually certain to be enacted as drafted†. As it is virtually certain that the law will be enacted shortly after year-end, it is highly possible the Company will be required to clean up the contamination. The amount of obligation is also estimable, as the Company has cleaned up contaminations in other countries in which it operates. As a result, Energy should recognize a provision.(ii) Under U.S. GAAP, Energy should recognize a loss for the cleanup costs in its 20Ãâ€"1 financial statements. ASC 450-20-25-2 provides that â€Å"an  estimated loss from a loss contingency shall be accrued by a charge to income if (a) information available before the financial statements are issued indicates it is probable that a liability had been incurred at the date of financial statements and (b) the amount of loss can be reasonably estimated†. If the draft law is enacted, Energy will be required to clean up the land that was contaminated by the Company’s operations. In addition, it is virtually certain that the law will be enacted shortly after the year-end. Therefore, it is probable that Energy has incurred a liability because the draft law will likely be enacted. Also, the amount of cleanup cost can easily be estimated as the Company has cleaned up its contamination in other countries in which it operates. As a result, a provision should be recognized.Scenario 2Fact:FuelSource Co (FuelSource or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. The Company operates in Dirty Country where it has no environmental legislation that requires cleanup of contamination. However, FuelSource and its U.K . parent have a widely published environmental policy to clean up all contamination and have a record of honoring the policy.Issues: Should FuelSource recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should recognize a provision for its cleanup cost. IAS 37-17 defines obligating as â€Å"a past event that leads to a present obligation†. IAS 37-17(b) further explains that â€Å"in the case of a constructive obligation, where the event (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation†. As FuelSource and its U.K. parent tend to honor  their widely published environmental policy to clean up all contamination, it creates expectations in other parties that their operation in Dirty Country will follow their global policy as they always did in the other countries.The environmental policy creates a constructive obligati on as a result of their record of honoring the policy even though legal obligation does not exist in this case. Since FuelSource has a constructive obligation as a result of a past event and an estimable cleanup cost will be required to settle the obligation, it meets all of the requirements to recognize a provision under IAS 37-14. Therefore, FuelSource should recognize a provision under IFRS.(ii) Under U.S. GAAP, FuelSource should not recognize a loss in its financial statement, and is not required to disclose the potential obligation of the cleanup cost. ASC 410-30-25-1 requires â€Å"the accrual of a liability arisen by environmental obligation if both (a) it is probable that an asset has been impaired or a liability has been incurred; and (b) the amount of the loss can be reasonably estimated, are met†.To determine the probability of an environmental remediation liability, ASC 410-30-25-4 further explains that â€Å"two elements need to be met: (a) litigation has commen ced or a claim or an assessment has been asserted or, commencement of litigation or assertion of a claim or an assessment is probable; (b) it is probable that the outcome of such litigation, claim, or assessment will be unfavorable†. However, in this case, the Company has no legal obligation to clean up the contamination in Dirty Country as there is no such environmental legislation that requires to do so. Moreover, cleanup of contamination in other country outside of United States is not required by any of the Federal laws or Codification.It is remote that there will be any litigation; claim or assessment asserted that FuelSource would be responsible for participating in a remediation. Therefore, it fails both of the criterions under ASC 410-30-25-4 and recognition of a provision is not required. ASC 450-20-50-6 states that â€Å"disclosure is not required of a loss contingency involving an unasserted claim or assessment if there has been no manifestation by a potential clai mant of an awareness of a possible claim or assessment†. As there is no law or regulation that requires a cleanup in Dirty Country, disclosure is not required by the Codification.Scenario 3Fact: A number of changes to the income tax system are introduced by the government and Energy, or the Company, will have to retrain its administrative and sales workforce to ensure compliance with new system. No retraining has taken place as or the balance sheet date.Issues: Should Energy recognize a provision for the expected costs to retrain the staff (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis:(i) Under IFRS, Energy should not recognize a provision for the expected costs to retrain the staff. IAS 37-14(a) specifically requires â€Å"a provision shall be recognized only when an entity has a present obligation as a result of a past event†. As no obligation was imposed by the government to provide the training to its staff or the obligation is not owed to any third party, the liability should only be recognized as it occurs (when the retraining takes place). Furthermore, IAS 37-80(b) provides that â€Å"A restructuring provision shall include direct expenditures that are not associated with the ongoing activities of the entity† and IAS 37-81(a) specifically states that â€Å"a restructuring provision does not include such costs as retraining or relocating continuing staff†. As a result, no provision should be recognized, as the retraining of the staff does not arise any present obligation since the retraining has not taken place yet and it does not qualify as a restructuring expenditure.(ii) Under U.S. GAAP, Energy should not recognize a loss in its financial statement for the current year. ASC 450-20-25-2(a) provides that â€Å"An estimated loss shall be accrued if it is probable that an asset had been impaired or a liability had been incurred†. As the changes of income tax did not impose any obligation on the Company by the government or company policy to provide retraining of the staff to ensure compliance with the system, the Company has no liability at the time of the change or before the year-end as the retraining has not  taken place yet. ASC 450-20-25-4 further explains that â€Å"the condition in ASC 450-20-25-2(a) is intended to proscribe accrual losses that relate to the future periods†. As the retraining of staff would enhance the efficiency of future operation, it will become a liability to the Company as it occurs. Therefore, the retraining shall not be recognized as a loss for the current year.Scenario 4Fact: FuelSource, or the Company, is required to install smoke filters in its factories by June 30, 20X2 under new legislation. FuelSource has not yet installed the smoke filters as of December 31, 20X1.Issues: Should FuelSource recognize a provision of December 31, 20X1 (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should not recog nize a provision but disclose a contingent liability. IAS 37-19 specifically states that â€Å"It is only those obligations arising from past events existing independently of an entity’s future actions that are recognized as provisions†¦In contrast, because of commercial pressures or legal requirements, an entity may intend or need to carry out expenditure to operation in a particular way in the future (for example, by fitting smoke filters in a certain type of factory). Because the entity can avoid the future expenditure by its future actions, for example by changing its method of operation, it has no present obligation for that future expenditure and no provision is recognized†.In this case, FuelSource should not recognize a provision as it has no present obligation at this point of time and installing smoke filters would allow the Company to avoid future expenditure. However, IAS 37-86 states that â€Å"unless the possibility of any outflow in settlement is re mote, an entity shall disclose each class of contingent liability at the end of the reporting period a brief description of the nature of the contingent liability†. FuelSource will be  required to disclose the information regarding of the contingent liability in its financial statement(ii) Under U.S. GAAP, FuelSource should not recognize a loss in the financial statement for the current period. ASC 450-20-25-2 explains that â€Å"the purpose of the conditions described in (a) and (b) is to require accrual of losses when they are reasonably estimate and relate to the current or a prior period†¦even the losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entity’s financial statements because those losses relate to a future period rather than the current or a prior period†. Since the new legislation does not require the Company to install smoke filte rs until June 30, 20X2, which is after the balance sheet date, it has not yet incurred a liability to the Company as of December 31, 20X1. As a result, it fails the timing requirement under ASC 450-20-25-2 and FuelSource is not required to recognize a provision. ï » ¿Provisions and Contingencies Scenario 1Fact: Energy Inc. (Energy, or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in, which requires a cleanup of land already contaminated, will possibly be enacted shortly after the year-end.Issues: Should Energy recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRSs, Energy should recognize a provision for the cleanup costs in its 20Ãâ€"1. IAS 37-14 states a provision shall be recognized if â€Å"(a) an entity has a present obligation, (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made.† When it is not clear if there is a present obligation, IAS 37-15 also defines a present obligation as obligation that â€Å"more or likely than not is r isen by a past event after taking accounting of all available evidence†.Moreover, IAS 37-22 also specifically provides that â€Å"where details of a proposed new law have yet to be finalized, an obligation arises only when the legislation is virtually certain to be enacted as drafted†. As it is virtually certain that the law will be enacted shortly after year-end, it is highly possible the Company will be required to clean up the contamination. The amount of obligation is also estimable, as the Company has cleaned up contaminations in other countries in which it operates. As a result, Energy should recognize a provision.(ii) Under U.S. GAAP, Energy should recognize a loss for the cleanup costs in its 20Ãâ€"1 financial statements. ASC 450-20-25-2 provides that â€Å"an  estimated loss from a loss contingency shall be accrued by a charge to income if (a) information available before the financial statements are issued indicates it is probable that a liability had been incurred at the date of financial statements and (b) the amount of loss can be reasonably estimated†.If the draft law is enacted, Energy will be required to clean up the land that was contaminated by the Company’s operations. In addition, it is virtually certain that the law will be enacted shortly after the year-end. Therefore, it is probable that Energy has incurred a liability because the draft law will likely be enacted. Also, the amount of cleanup cost can easily be estimated as the Company has cleaned up its contamination in other countries in which it operates. As a result, a provision should be recognized.Scenario 2Fact: FuelSource Co (FuelSource or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. The Company operates in Dirty Country where it has no environmental legislation that requires cleanup of contamination. However, FuelSource and its U.K . parent have a widely published environmental policy to clean up all contamination and have a record of honoring the policy.Issues: Should FuelSource recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should recognize a provision for its cleanup cost. IAS 37-17 defines obligating as â€Å"a past event that leads to a present obligation†. IAS 37-17(b) further explains that â€Å"in the case of a constructive obligation, where the event (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation†. As FuelSource and its U.K. parent tend to honor their widely published environmental policy to clean up all contamination, it creates expectations in other parties that their operation in Dirty Country will follow their global policy as they always did in the other countries.The environmental policy creates a constructive obligation as a result of their record of honoring the policy even though legal obligation does not exist in this case. Since FuelSource has a constructive obligation as a result of a past event and an estimable cleanup cost will be required to settle the obligation, it meets all of the requirements to recognize a provision under IAS 37-14. Therefore, FuelSource should recognize a provision under IFRS.(ii) Under U.S. GAAP, FuelSource should not recognize a loss in its financial statement, and is not required to disclose the potential obligation of the cleanup cost. ASC 410-30-25-1 requires â€Å"the accrual of a liability arisen by environmental obligation if both (a) it is probable that an asset has been impaired or a liability has been incurred; and (b) the amount of the loss can be reasonably estimated, are met†.To determine the probability of an environmental remediation liability, ASC 410-30-25-4 further explains that â€Å"two elements need to be met: (a) litigation has commenced or a claim or an assessment has been asserted or, commencement of litigation or assertion of a claim or an assessment is probable; (b) it is probable that the outcome of such litigation, claim, or assessment will be unfavorable†. However, in this case, the Company has no legal obligation to clean up the contamination in Dirty Country as there is no such environmental legislation that requires to do so. Moreover, cleanup of contamination in other country outside of United States is not required by any of the Federal laws or Codification.It is remote that there will be any litigation; claim or assessment asserted that FuelSource would be responsible for participating in a remediation. Therefore, it fails both of the criterions under ASC 410-30-25-4 and recognition of a provision is not required. ASC 450-20-50-6 states that â€Å"disclosure is not required of a loss contingency involving an unasserted claim or assessment if there has been no manifestation by a potential claiman t of an awareness of a possible claim or assessment†. As there is no law or regulation that requires a cleanup in Dirty Country, disclosure is not required by the Codification.Scenario 3Fact: A number of changes to the income tax system are introduced by the government and Energy, or the Company, will have to retrain its administrative and sales workforce to ensure compliance with new system. No retraining has taken place as or the balance sheet date.Issues: Should Energy recognize a provision for the expected costs to retrain the staff (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, Energy should not recognize a provision for the expected costs to retrain the staff. IAS 37-14(a) specifically requires â€Å"a provision shall be recognized only when an entity has a present obligation as a result of a past event†. As no obligation was imposed by the government to provide the training to its staff or the obligation is not owed to any third p arty, the liability should only be recognized as it occurs (when the retraining takes place).Furthermore, IAS 37-80(b) provides that â€Å"A restructuring provision shall include direct expenditures that are not associated with the ongoing activities of the entity† and IAS 37-81(a) specifically states that â€Å"a restructuring provision does not include such costs as retraining or relocating continuing staff†. As a result, no provision should be recognized, as the retraining of the staff does not arise any present obligation since the retraining has not taken place yet and it does not qualify as a restructuring expenditure. (ii) Under U.S. GAAP, Energy should not recognize a loss in its financial statement for the current year. ASC 450-20-25-2(a) provides that â€Å"An estimated loss shall be accrued if it is probable that an asset had been impaired or a liability had been incurred†.As the changes of income tax did not impose any obligation on the Company by th e government or company policy to provide retraining of the staff to ensure compliance with the system, the Company has no liability at the time of the change or before the year-end as the retraining has not  taken place yet. ASC 450-20-25-4 further explains that â€Å"the condition in ASC 450-20-25-2(a) is intended to proscribe accrual losses that relate to the future periods†. As the retraining of staff would enhance the efficiency of future operation, it will become a liability to the Company as it occurs. Therefore, the retraining shall not be recognized as a loss for the current year.Scenario 4Fact: FuelSource, or the Company, is required to install smoke filters in its factories by June 30, 20X2 under new legislation. FuelSource has not yet installed the smoke filters as of December 31, 20X1.Issues: Should FuelSource recognize a provision of December 31, 20X1 (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should not recogniz e a provision but disclose a contingent liability. IAS 37-19 specifically states that â€Å"It is only those obligations arising from past events existing independently of an entity’s future actions that are recognized as provisions†¦In contrast, because of commercial pressures or legal requirements, an entity may intend or need to carry out expenditure to operation in a particular way in the future (for example, by fitting smoke filters in a certain type of factory). Because the entity can avoid the future expenditure by its future actions, for example by changing its method of operation, it has no present obligation for that future expenditure and no provision is recognized†.In this case, FuelSource should not recognize a provision as it has no present obligation at this point of time and installing smoke filters would allow the Company to avoid future expenditure. However, IAS 37-86 states that â€Å"unless the possibility of any outflow in settlement is remot e, an entity shall disclose each class of contingent liability at the end of the reporting period a brief description of the nature of the contingent liability†. FuelSource will be  required to disclose the information regarding of the contingent liability in its financial statement(ii) Under U.S. GAAP, FuelSource should not recognize a loss in the financial statement for the current period. ASC 450-20-25-2 explains that â€Å"the purpose of the conditions described in (a) and (b) is to require accrual of losses when they are reasonably estimate and relate to the current or a prior period†¦even the losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entity’s financial statements because those losses relate to a future period rather than the current or a prior period†.Since the new legislation does not require the Company to install smoke filters u ntil June 30, 20X2, which is after the balance sheet date, it has not yet incurred a liability to the Company as of December 31, 20X1. As a result, it fails the timing requirement under ASC 450-20-25-2 and FuelSource is not required to recognize a provision.

Canadas Growing Autonomy †Sociology Essay

Canadas Growing Autonomy – Sociology Essay Free Online Research Papers Canadas Growing Autonomy Sociology Essay The twentieth century was a turning point in Canadian history as Canada went through many changes, including economic, and population growths. Today Canada has a position in the world as one of the middle powers. This was achieved by great progress on many fields during the twentieth century. The three most prominent events during the twentieth century which have helped Canada slowly drift away from Great Britain are the King-Byng affair in 1926, the Statute of Westminster in 1931, and finally the creation of Canada’s own flag, in 1965. In the twentieth century, Canada has grown increasingly autonomous from the United Kingdom. In 1926, the King-Byng affair was a great step forward in Canada’s independence from Britain. It all began when Prime Minister Mackenzie King asked the governor general, William Byng, to dissolve parliament and call a general election, where he refused (Wales). As a result of Byng’s refusal, King ensured that, once back in power, he would strip certain powers from the governor general. This would make Canada more independent from the Queen and Britain. This event has changed the way the job of the governor general has been carried out throughout the twentieth century (Wales). After this event Canada could freely pass laws and bills, without fear of intervention by the governor general. As King said after the affair, â€Å"It is a complete control by an individual† about Byng (The National). This showed the kind of power the governor general had before this event, where as now he/she must accept the laws given to be signed. The King-Byng affair is one major event where Canada has moved forward in its independence from Great Britain because Byng refused to call an election, it changed the job of the governor general, and it reduced the amount of power this job has. The statute of Westminster, in 1931, was another step forward in Canada’s autonomy from Britain. This statute removed some restricting acts from the past which restricted Canada’s independence including the Colonial Laws Validity Act of 1865 (Wales). This meant that Canada did not have to follow all the British laws created in Britain. This gave Canada more freedom and independence. As stated in the statute: â€Å"No Act of Parliament of the United Kingdom passed after the commencement of this Act shall extend or be deemed to extend, to a Dominion as part of the law of that Dominion, unless it is expressly declared in that Act that Dominion has requested, and consented to, the enactment thereof.† (Wales) This gave Canada the privileges to not follow all the same rules as the United Kingdom giving Canada more independence. This document gave all former dominions of the United Kingdom equal independence from the UK (Hallowell, 598). All former dominions had equal i ndependence because they could now freely create their own laws without the UK looking over their shoulder throughout the whole process. The statute of Westminster has helped Canada’s independence come a long way because it removed binding acts from the past, gave way for Canada to create their own laws, and gave all former dominions equal independence as the UK. When Canada created their own flag in 1965 they furthered their independence than ever before. The old flag, the Union Jack showed great ties with the United Kingdom because it had a strong bond with the UK (Wales). After the flag was created, the strong bond between the UK and Canada in their flags was broken and Canada was able to use and display their own flag. With the creation of the new flag Canada had their own flag to fly at international events (Wales). With the new flag Canada showed their independence from the UK in international events, such as the Olympics where Canada was respected for their own flag. Canada now had an original symbol to represent their country (Halowell, 428). The maple leaf is now Canada’s symbol which shows great autonomy from England because they are thought of being their own country without any affiliation with the UK. Canada’s new flag was a great step forward in Canadian independence from the UK because strong ties in the union jac k was demolished, it gave Canada something to be represented by, and Canada become known as its own country instead of a country with a back bone in England. Canada has grown increasingly independent from the UK throughout the twentieth century. Canada’s growing autonomy has been shown through the three important events discussed above: which are the creation of Canada’s flag in 1965, the Statute of Westminster in 1931, and finally the King-Byng affair in 1926. Canada should be greatly accredited for its increasing autonomy but on the other hand this process has been very slow. In addition, Canada still has many ties to the UK, which must be removed permanently for Canada to become its own independent country, with no backbone support by England. 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buy custom Diverse School Environment essay

buy custom Diverse School Environment essay Acquiring education compels one to study in various kinds of settings. Generally there are two kinds of setting in which one can study in. This includes a homogeneous environment and a multicultural or multi lingual environment. In a homogeneous environment there is generally one culture that is dominant while in a multicultural environment, people form different cultures are involved in the education system. Our setting at the American university of Sharjah is a multicultural one. This is because we have students from about 100 different nationalities. Our teachers also come from different countries and backgrounds ranging from USA, UK, Turkey, France, Syria, Lebanon, Jordan and Canada among others.this implys that learning experience in this university also entail learning about other peoples cultures and appreciating them. It is an experience of learning to stay with one another and appreciating each others cultures. The cultural diversity also plays a great role on my studies at the university. It influences most of the activities that I undertake in the university. Being in a multicultural university calls for tolerance of each others culture. This is because different people have different cultures that we may not easily understand. Others may also find our cultures iritating. For example, in our university, there are many people who do not subscribe to the religious faith that I do. I have got to understand them and appreciate their culture if we are to stay together. Our university has a very good policy where we treat each other as a brother whether one is a Christian, a Muslim or a Hindu. We have to appreciate the beauty of cultural diversity as our strength. Sometimes our teachers find it hard to understand our cultures. But the fact that they also come from different cultures from us compels them to appreciate us the way we are. The mode of teaching is English and hence we are able to understand each other even though we speak different languages (Manning, 1999). The biggest advantage of learning in a multicultural environment lies in the ability to learn and appreciate new cultures have friends from various cultures. I have learnt to appreciate their culture and I also engage myself in some of their cultural activities. In turn, they have also been able to appreciate my culture. However, our university is different compared to other multicultural universities. In some western universities, people are discriminated against simply because of their culture. People are not able to interact freely because of their cultural affiliations. Learning becomes a very much boring experience despiite the fact that students do not learn to appreciate one another. This is obviously a vice that should be discouraged at all costs (Danson, 2008). Learning in a homogeneous environment is a different kind of experience altogether. People in such a setting do not have the advantage of learning other peoples culture. However, this environment may be suited for people who fear indulging in other peoples culture. The main disadvantage with this kind of a setting is that it does not give someone the chance of appreciating the beauty of cultural diversity. However, learning in such an environment could also be enjoyable since people understand each other and cultural conflicts are less likely to occur (June, 2002). Cultural diversity is a beauty and strength. This is a fact that needs to be appreciated. People should respect the ideas of a democratic society and avoid discriminating other people because of their cultural affiliations. An ideal learning environment should give the students a chance to accept other peoples differences, curiosity, creativity and diversity should be celebrated .in this way young people will learn to live peacefully and respectfully with a people from different cultures and religious affiliations. This assures us of a better society tomorrow. Buy custom Diverse School Environment essay

Research Type Essay Example | Topics and Well Written Essays - 250 words

Research Type - Essay Example Grounded theory is based on symbolic interactionism; wherein behavior develops through mingling and association with others in a process composed of negotiation and renegotiation (Morse and Field, 1996). It opposes the notion of average behavior and static reaction to symbols. Phenomenology studies behavior in the context of the individual’s experience (Morse and Field, 1996). Compared with grounded theory, phenomenological research supposes that meanings and behaviors are more internally controlled rather than a result of outside influence. Both methods require the generation of huge amounts of data because of the individualistic (phenomenology) and interaction-based (grounded theory) approach that it takes and both are essential to Nursing research because a patient’s reaction to a health care practice is influenced by both internal and external factors. Managing and organizing qualitative data for analysis is needed so as to make a coherent and relevant research. One way of handling large volumes of data is by categorizing each paper or resource and coding them so as to make it easier to find a particular resource when needed. Qualitative research analysis software (i.e. Nvivo) can also be used to index and sort massive amounts of information for quicker access. The use of online data bases can also be harnessed because these data bases are already organized and streamlined so analysis will be more efficient. (Polit and Beck,

Product or Service Design Research Paper Example | Topics and Well Written Essays - 750 words

Product or Service Design - Research Paper Example However, I shall be using the example of two very famous products and services around us. Firstly, I shall be describing the iPhone. This smart gadget, manufactured by Apple Inc, is more than just a phone and has revolutionized the communication and entertainment world around us. Secondly, I shall describe about a famous service that most people are addicted to. This is Facebook, the social networking website that has become one of the most popular websites of all times with millions of members from around the world. Competitive advantage refers to the advantages a product or a service enjoys over its competitors. In the context of iPhones, the product has a great competitive edge on its competitors. Firstly, when the product was launched, the iPods (another entertainment product by Apple Inc) had already captured the market. Hence, when Apple combined all those features into a phone, the product itself developed a competitive edge and became unique. Moreover, Apple provided the option to the users to install applications of their own choice. This option was never provided before in any phone, hence this also made the iPhone a unique product. Besides this, the sleek design and the touch interface also made apple acquire a competitive edge in the market. iPhone faced its biggest competition with well established brands in the communication market such as Motorolla and Nokia. Both these companies have launched their products in competition to the iPhone introducing almost the same features. Facebook, in order to get a competitive advantage, targeted the service only for college students initially. They allowed college students within a network to interact with each other. This created their demand amongst the social networking websites. Besides, Facebook also allowed users to use applications of their choice. When Facebook entered the social networking market, it faced its greatest competition from Myspace and Orkut. Both these websites had

Consultation topic paper Essay Example | Topics and Well Written Essays - 1250 words

Consultation topic paper - Essay Example s a phenomenon in which one or more industrial/managerial experts give their valuable and well thought opinion/advice to a client who seeks to improve performance or expand operations. Per se, a company that has recently incurred a big loss in business may turn toward some consultancy firm for getting some advice on maximizing profits or fill up the loopholes. However, different types of consultancy services are needed for the different types of organizations, individuals, and industries because everyone has a unique need. Yet, experts have managed to analyze the process of consultation in a generalized way. Roughly, consultation process is divided into six phases. These are: pre-entry (preliminary formalities and introduction); entry (exploring the problem, contracting, etc.); information gathering (data collection, problem confirmation, etc.); implementation (intervention selection, planning, etc.); evaluation and termination (Kurpius et al 1993; International Labour Organization 2 002; Ray 2011). The proposed draft addresses human resource or HR related issues, where training and interaction are the main foci. Scope of consultation in this context is around the nature and extent of the proposed training program. A necessity of consultation is likely to arise for the following reasons: Another requirement is to expand the target population of the team building program. Focusing just on the staffs of the specified non-profit organization may not be enough. Inducting corporate level managers and peers may help in fostering more professional attitude. Potential problems associated with each phase of consultation may affect the proposed team building program adversely. Selecting the right consultancy group or company is the most difficult task. Clash of opinions and collision of personalities may hamper both the consultation process and training program. Entry phase: The most crucial part of this phase is contracting. While contracting, the managers must be aware

Sociology & Scientific Depends Essay Example for Free

Sociology Scientific Depends Essay Sociologists have been divided on the issue of whether or not sociology is a science for as long as anyone remembers. It is a very controversial topic in sociology, due to the number of conflicting views about what it is to be scientific and according to the definitions of what is scientific, whether sociology can be categorised as a science. Durkheim and Compte, positivists believed that sociological studies should be based on the same logic and methods as natural science; they stated that this would create a positive science society and would allow us to discover laws of human behaviour, similar to the way scientists discovered the laws of gravity. Positivists believe that human behaviour, like that of a plant is influenced by external factors, that society shapes us and therefore that these factors can be isolated, controlled and measured. Durkheim believed that he had done just this when he had studied suicide, isolated the factor of being isolated as the cause of suicide. see more:when did sociology begin Popper was a famous philosopher of science, and he agreed with some of the positivists theories, claiming that indeed sociology could be a science. He said that natural sciences are scientific because they use the hypothetico-deductive approach, and look at evidence which may disprove their theory, as well as enforce it, he then went on to say that if sociologist could look at conflicting, as well as supporting evidence when trying to prove their theories, then indeed sociology could be considered scientific. Popper disagrees that human behaviour is only a product of outside stimuli, and so he is not a positivist, he simply agrees that sociology can be classed as scientific but in order to do so, studies must be conducted so that a hypothesis can be enforced or falsified. Popper argued that Marxism wasnt a scientific approach, because when its theory of a revolution failed but come true, they simply pushed its coming further into the future, instead of admitting the original hypothesis was untrue, therefore they prevented any possibility that the original theory had been false because they simply adapted it. Realists also believe that sociology is scientific, and claim that there is not much difference between sociological studies and natural science investigations. They held this view because like natural science investigations, sociology tries to explain the causes of behaviour in terms of underlying causes, which are not visible in everyday life. Sayer focussed on the fact that in all areas of science there were open and closed systems, for example in some situations, a lab can be used where variables can be controlled, but also in areas such as meteorology, experiments cannot always be fully controlled, he argued that sociology faced the same problem, studying issues which were relevant but complex, like meteorologists, sociologists had to deal with the fact that there may be other influences, but this does not mean that the studies they do are not scientific. Both study hidden causes of things relevant to their field, in ways that can be seen as scientific. The realist definition of science is Being scientific involves explaining behaviour in terms of underlying structures, mechanisms and processes. They believe that natural scientists and sociologists do, therefore sociology should be classed as a science.

A Proposal for a Law to Monitor Cloning Essay -- Argumentative Persuas

  Ã‚   The purpose of this essay is to propose a policy for monitoring and legislating cloning so that it can be used appropriately for science and medical research and benefits. This report will explain the needs for monitoring cloning, my plan for monitoring cloning, the many benefits that the world will gain from monitoring cloning, and how we can implement my plan. The Cloning Controversy Public opinion toward cloning is often negative. A Time /CNN poll taken a few days after Ian Wilmut's announcement regarding the cloning of a sheep found that 93% of Americans felt cloning was bad, and 66% opposed animal cloning (Masci 2). Many religious groups have taken a definite stand on the cloning issue. The Catholic Church has been a strong force against human cloning. It declared itself opposed to human cloning in 1987 (Peterson F1). The church had many reasons to be opposed to cloning, but some specific points were strong arguments for their side. The Pontifical Academy on Life felt human cloning would not result in identical souls because God created souls (Johnson 5). The Vatican panel also felt strongly against cloning. Human cloning, it said, "represents a grave attack on the dignity of conception and on the right to an unrepeatable, unpredetermined set of genes" (Johnson 4). Protestant churches have views on the cloning issue, too. Mr. Per Anderson, a leading figure in biomedical ethics for the Evangelical Lutheran Church of America and teacher of religion at Concordia College in Moorhead, Minnesota, said that the cloning issue:    has a certain kind of power over us. We associate this with divine power: changing the very structures of nature. It ties into our deep anxieties about the malevolent side to modern sci... ... we each do our part to work with our government officials, the cloning controversy can be eliminated and monitoring can become a strong reality.    Works Cited Bognanno, Frank E., and Joseph Jilka. "Down the Road of Cloning: How a Clergyman and a Scientist Would Map it Out." Des Moines Register 9 Apr. 1997. Fried, George H. "Cloning-The Promise and the Threat." USA Today Sept. 1979: 58-60. "Getting to the Nucleus of Cloning Concerns." Editorial. USA Today 12 Mar. 1997: 7D. Human Cloning Prohibition Act of 1998. S1601. 5 Feb. 1998: 1-5. Johnson, Sara. "Cloning Sheep Raises Ethical Questions." Online. Internet. 22 Oct. 1998: 1-9. Available http://www.champion.org/cpc-cloning.htm Masci, David. "The Cloning Controversy." The CQ Researcher 9 May 1997: 1-2. Peterson, David. "Clashing Over Cloning." Waterloo Courier 2 Mar. 1997: F1+.   

Exploring Traumatic Brain Injury in Children Essay -- Medicine

Traumatic brain injury (TBI) is one of the leading public health concerns today. The Center for Disease and Control (2010) reported that 1.7 million individuals sustain TBI each year). Moreover, TBI accounts to a third (30.5%) of all injury related deaths in the United States. Those who are most likely to sustain TBI are children (0-4 years), older adolescents (15-19 years) and older adults (65+ years) (CDC, 2010). This analysis will examine the prevalence, diagnosis, treatments, and prognosis of traumatic brain injuries in children. Brain injuries can be classified into mild, moderate, and severe categories. The most commonly used assessment for classifying TBI severity is by using the Glasgow Coma Scale (GCS). This scale assesses individual’s level of consciousness based on verbal, motor, and eye responses to stimuli. Researchers Kung et al (2010) analyzed the components of Glasgow coma scale (GCS) from 27,625 TBI cases in Taiwan. The correlation between the survival rate and certain eye (E), motor (M) and verbal (V) score combinations for GCS (scores of 6, 11, 12, ) were found to be statistically significant. The findings indicate that the three fundamental elements comprising the Glasgow coma scale (E, M, & V) separately and in some combinations are predictive of the survival of TBI patients. The researchers assert that this observation is clinically useful when a complete GCS score cannot be obtained when evaluating TBI patients. Confirmative neuroimaging scans plays a pivotal role in TBI diagnosis, prognosis, and deciding what treatments to give. CT is the preferred method of assessment on admission to determine structural damage and to detect (developing) intracranial hematomas (Maas, Stocchetti, Bullock, 2008). .. ..., Injury, Volume 42, Issue 9, September 2011, Pages 940-944, ISSN 0020-1383, 10.1016/j.injury.2010.09.019. (http://www.sciencedirect.com/science/article/pii/S0020138310006741) Tawfeeq, Mohammed M Halawani, Khulood Al-Faridi, Wa’el AAL-Shaya, Wa’el S Taha, Traumatic brain injury: neuroprotective anaesthetic techniques, an update, Injury, Volume 40, Supplement 4, November 2009, Pages S75-S81, ISSN 0020-1383, 10.1016/j.injury.2009.10.040. (http://www.sciencedirect.com/science/article/pii/S0020138309005609) Yeates, Armstrong, Janusz, Taylor, Wade, Stancin, Drotar, Long-Term Attention Problems in Children With Traumatic Brain Injury, Journal of the American Academy of Child & Adolescent Psychiatry, Volume 44, Issue 6, June 2005, Pages 574-584, ISSN 0890-8567, 10.1097/01.chi.0000159947.50523.64. (http://www.sciencedirect.com/science/article/pii/S0890856709616336)