Christian Ethics Research Paper Example | Topics and Well Written Essays - 250 words

Christian Ethics - Research Paper Example Consequently, the organization implemented the policy of organizing morning prayers for all workers before the start of operations thereby ensuring that the spirit of evil desires and impurity are put at bay through prayers. The policy is successful since nearly all the workers in my organization are religious with most being of Christian faith. Â  In order to ensure that my organization implements better ethical practices at the workplace, I would recommend for gradual implementation of the ethical practices. First, all the workers need to be informed of the intention of introducing the ethical practices in the organization. Secondly, the workers should have a say or decide on the practices they feel should be implemented, and this requires brainstorming, soberness, understanding, and sacrifices. This is helpful since it ensures that workers play a role in the creation and implementation of policies and ethical practices that will affect their lives while serving in the organization. When workers accept the anticipated ethical practices, they feel bound by their decisions and, therefore, strive to abide by them. Such decisions will serve as guidance to their relations at the workplace and to some extent their daily lives since they spend most of their time.

Research Papers in Computer Science Essay Example for Free

Research Papers in Computer Science Essay Since we recently announced our $10001 Binary Battle to promote applications built on the Mendeley API (now including PLoS as well), I decided to take a look at the data to see what people have to work with. My analysis focused on our second largest discipline, Computer Science. Biological Sciences (my discipline) is the largest, but I started with this one so that I could look at the data with fresh eyes, and also because it’s got some really cool papers to talk about. Here’s what I found: What I found was a fascinating list of topics, with many of the expected fundamental papers like Shannon’s Theory of Information and the Google paper, a strong showing from Mapreduce and machine learning, but also some interesting hints that augmented reality may be becoming more of an actual reality soon. The top graph summarizes the overall results of the analysis. This graph shows the Top 10 papers among those who have listed computer science as their discipline and chosen a subdiscipline. The bars are colored according to subdiscipline and the number of readers is shown on the x-axis. The bar graphs for each paper show the distribution of readership levels among subdisciplines. 17 of the 21 CS subdisciplines are represented and the axis scales and color schemes remain constant throughout. Click on any graph to explore it in more detail or to grab the raw data.(NB: A minority of Computer Scientists have listed a subdiscipline. I would encourage everyone to do so.) 1. Latent Dirichlet Allocation (available full-text) LDA is a means of classifying objects, such as documents, based on their underlying topics. I was surprised to see this paper as number one instead of Shannon’s information theory paper (#7) or the paper describing the concept that became Google (#3). It turns out that interest in this paper is very strong among those who list artificial intelligence as their subdiscipline. In fact, AI researchers contributed the majority of readership to 6 out of the top 10 papers. Presumably, those interested in popular topics such as machine learning list themselves under AI, which explains the strength of this subdiscipline, whereas papers like the Mapreduce one or the Google paper appeal to a broad range of subdisciplines, giving those papers a smaller numbers spread across more subdisciplines. Professor Blei is also a bit of a superstar, so that didn’t hurt. (the irony of a manually-categorized list with an LDA paper at the top has not escaped us) 2. MapReduce : Simplified Data Processing on Large Clusters (available full-text) It’s no surprise to see this in the Top 10 either, given the huge appeal of this parallelization technique for breaking down huge computations into easily executable and recombinable chunks. The importance of the monolithic â€Å"Big Iron† supercomputer has been on the wane for decades. The interesting thing about this paper is that had some of the lowest readership scores of the top papers within a subdiscipline, but folks from across the entire spectrum of computer science are reading it. This is perhaps expected for such a general purpose technique, but given the above it’s strange that there are no AI readers of this paper at all. 3. The Anatomy of a large-scale hypertextual search engine (available full-text) In this paper, Google founders Sergey Brin and Larry Page discuss how Google was created and how it initially worked. This is another paper that has high readership across a broad swath of disciplines, including AI, but wasn’t dominated by any one discipline. I would expect that the largest share of readers have it in their library mostly out of curiosity rather than direct relevance to their research. It’s a fascinating piece of history related to something that has now become part of our every day lives. 4. Distinctive Image Features from Scale-Invariant Keypoints This paper was new to me, although I’m sure it’s not new to many of you. This paper describes how to identify objects in a video stream without regard to how near or far away they are or how they’re oriented with respect to the camera. AI again drove the popularity of this paper in large part and to understand why, think â€Å"Augmented Realityâ€Å". AR is the futuristic idea most familiar to the average sci-fi enthusiast as Terminator-vision. Given the strong interest in the topic, AR could be closer than we think, but we’ll probably use it to layer Groupon deals over shops we pass by instead of building unstoppable fighting machines. 5. Reinforcement Learning: An Introduction (available full-text) This is another machine learning paper and its presence in the top 10 is primarily due to AI, with a small contribution from folks listing neural networks as their discipline, most likely due to the paper being published in IEEE Transactions on Neural Networks. Reinforcement learning is essentially a technique that borrows from biology, where the behavior of an intelligent agent is is controlled by the amount of positive stimuli, or reinforcement, it receives in an environment where there are many different interacting positive and negative stimuli. This is how we’ll teach the robots behaviors in a human fashion, before they rise up and destroy us. 6. Toward the next generation of recommender systems: a survey of the state-of-the-art and possible extensions (available full-text) Popular among AI and information retrieval researchers, this paper discusses recommendation algorithms and classifies them into collaborative, content-based, or hybrid. While I wouldn’t call this paper a groundbreaking event of the caliber of the Shannon paper above, I can certainly understand why it makes such a strong showing here. If you’re using Mendeley, you’re using both collaborative and content-based discovery methods! 7. A Mathematical Theory of Communication (available full-text) Now we’re back to more fundamental papers. I would really have expected this to be at least number 3 or 4, but the strong showing by the AI discipline for the machine learning papers in spots 1, 4, and 5 pushed it down. This paper discusses the theory of sending communications down a noisy channel and demonstrates a few key engineering parameters, such as entropy, which is the range of states of a given communication. It’s one of the more fundamental papers of computer science, founding the field of information theory and enabling the development of the very tubes through which you received this web page you’re reading now. It’s also the first place the word â€Å"bit†, short for binary digit, is found in the published literature. 8. The Semantic Web (available full-text) In The Semantic Web, Tim Berners-Lee, Sir Tim, the inventor of the World Wide Web, describes his vision for the web of the future. Now, 10 years later, it’s fascinating to look back though it and see on which points the web has delivered on its promise and how far away we still remain in so many others. This is different from the other papers above in that it’s a descriptive piece, not primary research as above, but still deserves it’s place in the list and readership will only grow as we get ever closer to his vision. 9. Convex Optimization (available full-text) This is a very popular book on a widely used optimization technique in signal processing. Convex optimization tries to find the provably optimal solution to an optimization problem, as opposed to a nearby maximum or minimum. While this seems like a highly specialized niche area, it’s of importance to machine learning and AI researchers, so it was able to pull in a nice readership on Mendeley. Professor Boyd has a very popular set of video classes at Stanford on the subject, which probably gave this a little boost, as well. The point here is that print publications aren’t the only way of communicating your ideas. Videos of techniques at SciVee or JoVE or recorded lectures (previously) can really help spread awareness of your research. 10. Object recognition from local scale-invariant features (available in full-text) This is another paper on the same topic as paper #4, and it’s by the same author. Looking across subdisciplines as we did here, it’s not surprising to see two related papers, of interest to the main driving discipline, appear twice. Adding the readers from this paper to the #4 paper would be enough to put it in the #2 spot, just below the LDA paper. Conclusions So what’s the moral of the story? Well, there are a few things to note. First of all, it shows that Mendeley readership data is good enough to reveal both papers of long-standing importance as well as interesting upcoming trends. Fun stuff can be done with this! How about a Mendeley leaderboard? You could grab the number of readers for each paper published by members of your group, and have some friendly competition to see who can get the most readers, month-over-month. Comparing yourself against others in terms of readers per paper could put a big smile on your face, or it could be a gentle nudge to get out to more conferences or maybe record a video of your technique for JoVE or Khan Academy or just Youtube. Another thing to note is that these results don’t necessarily mean that AI researchers are the most influential researchers or the most numerous, just the best at being accounted for. To make sure you’re counted properly, be sure you list your subdiscipline on your profile, or if you can’t find your exact one, pick the closest one, like the machine learning folks did with the AI subdiscipline. We recognize that almost everyone does interdisciplinary work these days. We’re working on a more flexible discipline assignment system, but for now, just pick your favorite one. These stats were derived from the entire readership history, so they do reflect a founder effect to some degree. Limiting the analysis to the past 3 months would probably reveal different trends and comparing month-to-month changes could reveal rising stars.

Ergotism Essay -- Health, Diseases, Medicine

The symptoms described in this case such as headaches, skin irritation, painful cramps and seizures are all common in a disease known as Ergotism. Ergotism is caused by the ingestion of alkaloids (ergotamines) produced by the fungus Claviceps purpurea (C. purpurea), which infects mainly Secale cereal (rye) and other cereals. This results in ergot poisoning (Alderman et al., 1999). All species of Claviceps are given the general term ergot and the majority of Claviceps species are restricted to only one or several grass genera. The exception is common ergot caused by C. purpurea, which contains a host range beyond 200 species of grasses (Alderman et al., 1999). C. purpurea, unlike other Claviceps species is distributed throughout the world and can survive in different temperature climates (including a colder places such as Southern England), further suggesting it is the most likely causative agent. Ergotism can be divided into two groups of symptoms, convulsive and gangrenous. Convulsive ergotism is usually characterized by nervous dysfunction such as wry neck, which was reported in the past as convulsions. The fact that many people died from gangrene clearly suggests that the ergotism suffered is not convulsive, as symptoms of gangrene were not present. Gangrene develops when the supply of blood is cut off to the affected part (ischemia) due to infection, trauma or vascular disease with the most common sites being the fingers, toes and hands. This further suggests that the condition is gangrenous ergotism, this can be supported by physical examination of the patient and blood tests. A CT scan or MRI can help to find out the amount of gas present and the extent to which tissues are damaged, however these tests were obviously n... ...illion of these occurring in children younger than 5 years (Epidemiological Record, 2007). In patients in developing countries such as Cameroons, invasive pneumococcal pneumonia has a high mortality rate (WHOInt, 2003). In terms of treatment and prophylaxis, appropriate antibiotics can help to treat S. pneumoniae infections via outpatient treatment. Prior to antibiotic therapy, steroids can be given in children older than 6 weeks suffering with possible pneumococcal meningitis and should be given before or at the time of the first dose of antibiotics (Pickering et al,.2009). The use of penicillin, ceftriaxone or ampicillin sulbactam is usually appropriate with hospitalized children, therapy should account for local resistance patterns. Immunocompromised children suspected of pneumococcal pneumonia should take vancomycin and a broad spectrum cephalosporin.

Manufacturing Management

In simple terms, cash flow is how money moves into and out of your business or how the cycle of cash flows in and flows out of your business thereby helping to determine the solvency of your business (How, 2007). Cost flow in a manufacturing firm involves the expense of the direct materials the manufacturer will be needing for business, the cost of direct labor that will need to be paid for as part of the cash flow process along with the manufacturing overhead that needs to come out of the cash flow. Whereas the cash flow in a service firm would not as much involve physical materials in general but the cost of training, marketing, advertising, travel in addition to the expense involved in whatever particular service that firm specializes in. In general, in the operations of a manufacturing firm most of the work would be handled in a central location, namely if it is one firm, in that particular manufacturing firm’s location. Travel can be a necessity for the management in some manufacturing firms. Employees and especially management of a service firm would be less â€Å"centrally located† in that service firm employees generally travel to the places and customers which need their services. With manufacturing firms you may have a few individuals who travel to introduce their product but overall the energy and expense would be â€Å"product-related.† Service firms generally do not spend as much time, energy or development or industrial design as most of their time spent in research, development and advertising their particular services. The majority of their time and energy would be service-related and changes more from user to user than would a manufacturer who generally supplies to places that need the products they already manufacture. One would have more blue-collar employees within a manufacturing firm while more white-collar employees would be in the labor force of a service firm due to the different training, education and skills needed for the two different types of firms. Vertical analysis would be â€Å"dividing each expense item in the income statement of a given year by net sales to identify expense items that rise more quickly or more slowly than a change in sales (Vertical, 2007). In using the vertical analysis, an analyst would be able to give management the information results gained by comparing the percentage mark-up of asset items along with how they have been financed. In addition, an analyst would be able to observe the trend of the increase in the assets and liabilities over the years (Vertical 2007). The statements that would be used for the vertical analysis would come from comparing the financial statements of firms that vary in size. Using a balance sheet, the assets, liabilities and the assets would be expressed as 100% whereas each item in the various categories would be expressed as a percentage of the respective totals. In using the common size income statement all the items in the income statement would be expressed as a percentage of the sales while sales is expressed as 100%. Horizontal analysis would be â€Å"the process of dividing each expense item of a given year by the same expense item in the base year. This process allows assessment of changes in the relative importance of expense items over time and the behavior of expense items as sales change† (Vertical, 2007). The most important information the horizontal analysis provides management would be trend. Over several years the direction, speed and extent of the trend can be seen by the information provided by the horizontal analysis. The statement one would use to do the horizontal analysis would be setting consecutive balance sheets, income statement or statement of cash flow side-by-side and reviewing any changes in the various categories on a yearly or multiyear basis (Vertical, 2007). References (2007). â€Å"vertical analysis.† Retrieved April 12, 2007, from The Free Dictionary Web site: http://financial-dictionary.thefreedictionary.com/Vertical+analysis (2007). Vertical and Horizontal Analysis Technique. Retrieved April 13, 2007, from Financial Analysis Revisited Web site: http://cbdd.wsu.edu/kewlcontent/cdoutput/TR505r/page37.htm (2007). How to better manage your cash flow. Retrieved April 12, 2007, from Entrepreneur.com Web site: http://www.entrepreur.com/money/moneymanagement/managingcashflow/article66008.h

Isolation In The Scarlet Letter - 1220 Words

David Grace Ms. Barich ELA 12 Sec. 01 17 October 2017 Isolation in The Scarlet Letter There has been a constant dispute over whether people should be governed by determinism or free will. Determinism is the idea that our actions and fate are predetermined and every occurrence can be explained or has a reason for happening; free will, in contrast, is the idea that we have the ability to act independently of external restraints. In the 17th century, Puritan society arose in New England as one that was governed by its religious views, and thus was a deterministic one. Nathaniel Hawthorne illustrates this in his novel The Scarlet Letter, in which the characters Hester, Dimmesdale, Pearl, and Chillingworth are alienated by society. Although†¦show more content†¦By making the scarlet letter symbolize sin and having the community shun her for it, Hawthorne is illustrating how constraining the Puritans are, since they judge people solely on their sins or lack thereof. Puritan society is also portrayed in a negative light when observing its effects on Dimmesdale. Arthur Dimmesdale is praised by many in his community as a holy figure and thus a leader, however, he is just as much a sinner as Hester, since together they committed adultery. The fact that he hides this secret in order to preserve this false image of himself shows how much he cares about how he is viewed by society. While many would argue that he does this out of his own free will, there is no doubt that he feels pressure from society to keep his past hidden and maintain this holy facade. Once Dimmesdale dies, some townspeople â€Å"affirm that the Reverend Mr. Dimmesdale, on the very day when Hester Prynne first wore her ignominious badge, had begun a course of penance †¦ by inflicting a hideous torture on himself† (Hawthorne 230). When they see the letter branded on Dimmesdale, they are shown how he has been tortured by himself and by Chillingworth, as a result of the agon y society put him through in hiding his secret of having committed sin. This instance shows how, in a deterministic society, even those viewed as theShow MoreRelatedIsolation In The Scarlet Letter Essay848 Words   |  4 Pages Isolation is defined as being far away from other places, buildings, or people; remote. Isolation can come in many different forms: physical, spiritual, emotional and mental. In the Scarlet Letter by Nathaniel Hawthorne, Dimmesdale seems to deal with all four. When Dimmesdale sinned with Hester and the sin was as known, Dimmesdale had to take a backseat and watch her face the punishment for him which, caused him to have a guilty conscience. The guilty conscience of Dimmesdale brings him isolationRead More Isolation in The Scarlet Letter Essay654 Words   |  3 PagesIsolation in The Scarlet Letter      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the New Testament it states that the wages of sin is death. Though the penalty of sin in The Scarlet Letter is not a termination of life, the evil of isolation can be a physically, morally, and socially tortuous event in Puritan society. Hester Prynne and Arthur Dimmesdale, in Hawthornes The Scarlet Letter, are both victims of the cruel isolation from Puritan society on the basis of their sins. Hester wears her sin uponRead MoreIsolation Within The Scarlet Letter By Nathaniel Hawthorne1682 Words   |  7 PagesIsolation in The Scarlet Letter In a community, people understand and know each other. In most cases, individuals grow up together and share the same ideals and customs. When a new person shows up, people tend to flock and try to form a persona of the person. Many people expect him or her to fit into the community very fast and follow their laws and customs without complaint. Unfortunately, not everyone can act as a perfect person, and mistakes or problems can occur, which leads to the isolationRead MoreAppearance vs. Reality, Isolation, and Good Can Come from Evil in The Scarlet Letter 971 Words   |  4 PagesThroughout The Scarlet Letter, the reader knows that Pearl is the result of Hester’s and Dimmesdale’s sin, but does she have play a more important role in the novel? For instance, some readers may understand Pearl’s part in displaying the themes of this novel. In the beginning of the novel, Hester commits adultery with Dimmesdale and has who she names Pearl. Dimmesdale suffers because he keeps his sin a secret, while Hester is unable to and is punished for it. Dimmesdale also suffers because he neverRead More The Effective Use of Symbols in Nathaniel Hawthornes The Scarlet Letter694 Words   |  3 PagesNathaniel Hawthornes The Scarlet Letter Webster defined symbol with these words: Something concrete that represents or suggests another thing that cannot in itself be pictured. This concept has been particularly applied to literature and used by writers throughout history. Nathaniel Hawthornes The Scarlet Letter uses multitudes of symbols in such a manner. One of the most prominent, and most complicated, of such symbols is the scarlet letter A. The scarlet letter A is a symbol of aRead MoreNathaniel Hawthorne s The Scarlet Letter1631 Words   |  7 PagesNathaniel Hawthorne’s personal isolation originated in his early childhood and later developed the theme for his most renowned literary novel, The Scarlet Letter. In The Scarlet Letter, Nathaniel Hawthorne emphasized the impact that societal isolation can have on individuals. Several of the victims inflicted with isolation throughout the novel were ultimately met with their inevitable downfalls. One particular character, Hester Prynne, was selected to undergo a struggle comparable to Hawthorne’sRead MoreSpheres in Scarlet Letter Essay1627 Words   |  7 Pagesnovel, The Scarlet Letter. The main character, Hester goes astray from the rules of her Puritan town and must wear a scarlet letter on her chest to declare her sin. The scarlet letter isolates Hester from the pressures to conform to society, giving her the opportunity to find her individualistic moral perspective in life and she shares this revelation with Dimmesdale. Hawthorne conveys this concept of individualism through the motif of spheres. Initially, Hawthorne conveys Hester’s isolation from societyRead MoreIsolation And Secret Guilt By Nathaniel Hawthorne1257 Words   |  6 PagesEnglish 251 Mrs. Reeves 7 November 2015 Isolation and Secret Guilt The Puritans believe that it is their job, as well as the job of the communities in which they live, to glorify God in everything they do by living holy lives. Nathaniel Hawthorne’s â€Å"The Scarlet Letter† is a novel about the struggles that Hester, Chillingworth, and Dimmesdale, have to face living in a Puritan society. Throughout the novel these three characters are faced with isolation and secret guilt. All three have to faceRead MoreThe Symbol Of Pearl In The Scarlet Letter, By Nathaniel Hawthorne1414 Words   |  6 Pages Nathaniel Hawthorne’s The Scarlet Letter exhibits 17th century Boston, Massachusetts and the puritans’ lifestyle through the story of Hester Prynne and her sin. Society casts Hester out for her sin of adultery by making her wear a scarlet ‘A’ on her bosom. Hester commits adultery with another man, and later gives birth to a baby girl, Pearl. Although Pearl at first seems to be just the child of Hester and is a supporting character, she later becomes a significant part of the novel and is a prominentRead MoreHester Prynne and Roger Chillingworth in Puritan Society Essay1208 Words   |  5 Pageshimself and the community. Hester Prynne and Roger Chillingworth experience different types of isolation, and while Hester chooses to transcend Puritan laws and live a purposeful life regardless of how it affects her, Chillingworth decides to become infatuated with the sin of Arthur Dimmesdale and live in revenge outside of Puritan society which ultimately leads to h is demise. Throughout The Scarlet Letter, Puritan society greatly affects the characters boundaries, limitations, and expectations because

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.