Egypt and Mesopotamia Essay

Most societies that developed in ancient civilizations were centered around their belief systems. The Egyptians and the Mesopotamians were no different in this sense. Both civilizations were polytheistic and built elaborate temples to praise their gods. Additionally, the leaders in both regions were believed to be related to the gods because of the great power they held and the wealth under their control. However, the Mesopotamians had a pessimistic outlook on life because of the unpredictability of their environment. The Egyptians, on the other hand, had an optimistic outlook because the Nile River inundated their region regularly, which could be predicted by the stars. The similarities and differences in the religions of these two regions may be attributable to the relative geographical isolationism of the two areas, which allowed them to develop without the influence of outside cultures. Both ancient cultures built sophisticated monuments to praise their gods. The Egyptians constructed a vast network of impressive temples to honor their many gods, each of which had an elite staff of priests whose job was to care for the temple and the gods. One of the most prominent temples was Abu Simbel, which was carved out of the side of a cliff and had four giant statues of Ramses, the â€Å"Alexander the Great† of Egypt, guarding the entrance. Another notable example was the mortuary temple of King Khufu at Giza, which had polished limestone floors and ornately painted columns. The Mesopotamians built ziggurats to glorify their gods, which were considered â€Å"stairways to heaven.† One of the most famous ziggurats was the enormous, complex structure built at Ur which reached up to almost 100 feet. It was erected to honor the moon goddess Nanna, the divine patron of the city state. The gods were central to both cultures and, as a result, much time was devoted to constructing and maintaining their monuments. The importance of the gods in their cultures was also reflected in their political structure. Both societies believed that their leaders were somehow related to their gods. The Egyptians believed that their pharaohs were the reincarnation of the sun god Re, the chief god who held the most power of all of the gods. This was believed because the pharaohs had immense power, governed huge areas of lands, and controlled vast resources such as gold and slaves. The pharaohs also elevated their status by building huge structures to the gods that seemed to transcend their earthly life, such as the pyramids and temples. The pharaohs used ordinary Egyptians to build the pyramids, not slaves, because the Egyptians wanted to please the god king so they would be guaranteed a place in the afterlife. The pharaohs also conquered thousands of square miles of land through military victories which seemed almost impossible for mere mortals. Similarly, the Mesopotamian kings were believed to be the sons of gods. The god the kings were related to depended on the city state’s main god, which was usually Anu. The king was also the chief priest which continued the relationship, keeping them close to the gods. The kings took on massive public works projects as well as military conquests which further cemented this belief. Because of the importance of the gods to these societies, their leaders were raised to a â€Å"godly† status as a reflection of their significance and as a result of their many accomplishments, which also gave the people a more tangible connection to the gods. While both societies honored their gods and saw their leaders related to the gods, the Mesopotamians had a pessimistic outlook on life because they believed that the actions of their gods were unforeseeable while the Egyptians had an optimistic outlook on life because they believed their gods were predictable. The Mesopotamians beliefs arose because their region had an unstable environment. The Tigris and Euphrates Rivers often overflowed their banks in flash floods, ruining farmland and houses as well as killing people and livestock. The environment also varied when they had droughts that led to famines and then regular rainfall which gave them food surpluses. In addition, the major factor that ended this civilization was the environmental decline because of over farming which led to an ecological disaster that still plagues this region to this day. The Egyptians, on the other hand, believed that their gods were predictable because their environment was very unsurprising. They could forecast the inundation of the Nile River by looking at the stars. As a result, they believed the gods were telling them things through the stars. Therefore, their priests often looked to the heavens for answers, blending science into their religion and resulting in a certain amount of control over their lives. But because everything that happened was attributed to the gods, the outlook on life for both societies was closely linked to the region they lived and the problems that were encountered. The gods were central to both Egyptian and Mesopotamian societies. The architecture of both regions reflected the religious symbols that were instrumental to the faith of the people. The leaders in both societies were considered to be related to the gods because of the amazing structures they built and the accomplishments they achieved. Finally, the perception of life was determined by environmental factors that shaped the peoples view of how their gods treated them. At the heart of their religions, the Egyptians and Mesopotamians were focused on pleasing their gods so that they would be rewarded and anything bad that happened was attributed to not satisfying the gods. Unaffected by outside influences, these civilizations shared many similarities in how their religions shaped their cultures but also had differences which arose from the impact of their geographical location.

Global distribution

Online through Turning Marks: 30 marks Objectives This assessment item relates to the course learning outcomes 1 to 4 as stated in the unit outline. Students are to form their own groups and select their own group members. There will be a maximum of 5 members in a group. Guidelines: You must use at least 15 peer-reviewed publications to support your essay.In addition, you will need to read and refer to non-peer reviewed documents such as kooks, trade journals and articles to substantiate your discussion. Length: Maximum 4500 words Size 12, Font Times New Roman. Double-spaced. Margin 2. CACM all round. Use the Chicago referencing style. You should demonstrate a mature level of post-graduate writing. Transportation concepts and approaches learnt in this unit must be linked to this assignment.Students will be evaluated (as a group) in terms of their capacity to demonstrate understanding of the key issues in the relevant literature and applying it to the area f transportation and distrib ution management under supply chain competitive advantage and optimal performance'. Writing skills will be assessed. This Includes executive summary, Introduction, body, conclusion, high level of critical analysis and discussion of academic journal articles, supporting articles to the authors opinions and conclusions. Must demonstrate the width and depth of the arguments.A professional level of presentation is expected. All references must be and listed in the reference section. SE illustrations, diagrams, charts and table to enhance your report. Check the Assessment Marking Guide (end of this document). Make sure that you can tick off the items listed as you are writing or reviewing your manuscript. Many of these marks are easy to get. Examples: all references must be cited within the text, summary of main points, using the right referencing style. Check what you have done against the Assessment Marking Guide and make sure they match closely.Use your spell check functions. Proofrea d your document. Volume of global trade has increased multi-fold in the past decade. This has impacted on transportation infrastructure in many countries. The statement the essay needs to be addressed â€Å"Discuss how Transportation optimization has contributed to increased efficiencies in transportation and distribution†. Information may be drawn from trade, practitioner, and academic Journals to discuss this statement.

Food Chemistry Essay

The chemical processes that take place inside food determine its nutritional value, taste, texture and freshness. Like any other organic material, food can decompose over a period of time. The importance of food chemistry lies in its ability to counter the effects of decomposition and spoilage and extend the shelf life of foods. Food chemistry is a science that studies the chemical processes that take place in food. All food products are made of biological materials that react and interact in different ways, and under different conditions. Carbohydrates, lipids (or fats) and proteins are the main components that make up food. Other components such as enzymes, water, minerals, additives and coloring are also areas of study within food chemistry. This branch of science plays a significant role in food processing methods designed to preserve and enhance availability and quality, according to Ohio State University. An understanding of the chemical processes that take place in foods has made food supplies available on a global scale. Methods designed to counter the decomposition process are a central area of study. The principles underlying food chemistry create the methods that make it possible to harvest, preserve, distribute, store and prepare foods for human consumption, according to Ohio State University. Grocery stores are able to provide fresh milk, canned goods, microwave meals and frozen foods because of the knowledge gained through food chemistry studies. Food chemistry plays an integral role within the food science technologies that make global supplies available, according to Ohio State University. These technologies draw from biology, physics, microbiology, nutrition and engineering to put food chemistry principles into practice. The methods used to package and label end-use products must also comply with Food and Drug Administration requirements. Also of importance is the testing and experiments that go into creating flavorful foods for consumer consumption. Foods such as meats and vegetables can contain anywhere from 50 to 95 percent water content, according to Ohio State University. Water activity involves the amount of water available, or susceptible to chemical and biological reactions within a food product. The amount of water activity present can determine the likelihood that bacterial growth and spoilage will develop within food materials. Chemistry methods work to reduce the amount of water contained in a material, or else counter its effects within a food product. Food quality, consumer satisfaction and government requirements are ll factors taken into account when designing food processing and preservation methods, according to Ohio State University. And while minimal processing enables foods to retain their original nutritional content, the need to extend the shelf life of end products makes processing and preservation methods necessary. The pH level present within a food product is another variable that influences flavor, texture and freshness. A pH level refers to acidity, or the lack thereof, with high acid contents being less susceptible to decompos ition, or spoilage, than low acid content foods.

Read the requirement carefully and finish on timethis is a group paper Essay

Read the requirement carefully and finish on timethis is a group paper with 3 members - Essay Example 201,000 in 2012. Since this profit is calculated before deducting interest and tax, so the company can plan for distribution of profits after deduction is done, i.e. on PAT (Profit after tax). On deduction of interest from the operating profit, there is a marked decrease in the Profit available before tax by ?94,000. This decrease in profit is due to increase in the amount of bank loan and bank overdraft in between September 2011 and September 2012 for the purpose of continuing operations of the business. As a result of decrease in profit after deduction of interest, the profit for the year has also decreased from ?107,000 in 2011 to ?64,000 in 2012. Reduction in profit would have an adverse effect on the business, such as, the company fail to pay the dues of its creditors, would not be able to pay appropriate dividends to its shareholders, as well the company would face problems in expansion as it would face shortage of funds. The ongoing activities of the business entity would also be affected with such decrease in profits. The financial position as per the balance sheet of TR Ltd. as at 30th September 2012, depicts the following- Though the value of non-current assets are shown in terms of written down value in the balance sheet, the market value of land and buildings as on 30th September 2012 in much more than its written down value. ... An increase in retained profit as on 30th September 2012 depicts that the business entity has retained a part of the profit earned. From the income statement it is found that the business has earned a profit of ?64,000 as on 30th September 2012. As the extra profit retained in the year 2012 amounts to ?34,000, so it can be concluded that the company has drawn an amount of ?34,000 from the profit of ?64,000 and added it to the balance of retained profit. The remaining ?30,000 out of the profit is declared as to be distributed as dividend for the year 2012. An increase in Bank Loan has increased the debt of the firm. Though bank loan is a long term debt but still the company would face problems in meeting its debt if the profit does not increase in the long run. As the profit has decreased in the year 2012 so the company would face problem in meeting its timely payments as agreed upon with the bank. The amount of current liabilities has in the year 2012 but as the profit in the year 20 12 has decreased the company would face problems in meeting the liabilities on time as it will face a shortage of funds. Though the current assets are more than the current liabilities to be met in the year 2012, but still the company would face problems in meeting its liabilities as because the balance of liquid cash available is not sufficient to meet the liabilities and Inventory is not a liquid asset and Trade receivables is yet to be realized. From the above, it can be concluded that the business is at a crucial stage in the year 2012. Though there has been improvement and increase in operations undertaken and performed for the growth and expansion of the business, still the marked decrease in profit

Patient Safety and Medical error Essay Example | Topics and Well Written Essays - 250 words

Patient Safety and Medical error - Essay Example Safety health care and medical errors has emerged as a powerful healthcare discipline built on the basis of immature scientific framework that is fast developing. An increased access to information regarding the number of cases of medical errors has helped improve this discipline (Hurwitz & Sheikh, 2009). Such improvements include adopting innovative technologies, error reporting systems enhancement, new economic incentives development and application of knowledge gained from business and industry. The impacts and magnitude of medical errors was unappreciated until in the 1990s when there were several reported incidences in the United States of America. The Institute of Medicine (IOM) of the National Academy of Sciences published a report ‘Building a Safe Health System’ in 1999 in recognition of the trend of human error in heath care systems. In the report, the IOM urged for a broad national effort including the establishment of a patient safety center, safety programs development in health care institutions, expansion of reporting of adverse effects and urged healthcare purchasers, regulators and professional societies to pay attention to this fact. Within two weeks of the publishing of the report, the president of the United States of America ordered a study to be carried out to establish the feasibility of the implementation of the report’s recommendations. Health Grades, in July 2004, released a study namely ‘Patient safety in American Hospitalsâ €™ that showed that there were over 1,000,000 adverse impacts associated with healthcare systems during 2000-2002 which resulted in more than 190,000 deaths per year in US healthcare institutions (Wilson, Runciman, Gibberd, Harrison, Newby & Hamilton, 1995). This experience is much similar to other countries around the world. According to a ten year study in Australia, there were over 17,000 deaths annually that resulted from medical errors, for instance medical dosing error. The Canadian adverse effects

A public dialogue about belief Essay Example | Topics and Well Written Essays - 250 words

A public dialogue about belief - Essay Example Similarly, as a means of affecting this understanding, the author relates something of a humorous tone.   However, intermixed with this humorous tone is the understanding on the part of the reader that the subject matter is rather grave and/or serious.   Ultimately, each of these tactics works to integrate with the reader the understanding that the subject matter, although seemingly light and trivial, is ultimately indicative of the way in which many of the decisions in life transpire.   Moreover, the meaning of the essay can be determined to be focused upon an appreciation for the fact that human actions ultimately break down into two distinct categories; those which are useful and will be remembered with affection and happiness and those that are ultimately useless and serve no emotional or practical purpose whatsoever. With regards to the essay in question, â€Å"I didn’t wash my car last month†, the structure of this particular essay can be determinately defin ed as exploratory and relaxed.   As such, the essay takes the form of a friendly discussion that one might easily expect to find in a letter or friendly dialogue.   Similarly, With regards to the key points and thesis that the author is trying to get across, it should be understood that he is attempting to integrate an understanding of what is important and what is ultimately trivial within life.   In this way, he leverages the metaphor of the â€Å"rocking chair† to help the reader to understand that certain.

Plagarism Essay Example | Topics and Well Written Essays - 250 words

Plagarism - Essay Example But shortcuts will never help a student in learning a topic well. Even if a student was able to get better grades using means like plagiarism, in his future personal and professional lives, he will face stiff challenges when facing real problems. The standards of the education will be decreased if the students engage in plagiarism like activities. Academic assignments are aimed at developing critical thinking among the students. If the students follow shortcuts, such objectives of the education will never meet and the standards of the education could be seriously affected. Education is aimed at developing high level of ethics and integrity in personal life. In fact in order to claim credibility for the qualifications achieved by a student, he should make sure that all the grades he achieved should be based on his hard work alone. Plagiarism prevents a student from achieving a degree using fair means. The values and norms set during the studies may affect the future course of life and hence plagiarism will definitely affect a student’s future life

Operant Conditioning PS240 WK4 Term Paper Example | Topics and Well Written Essays - 500 words

Operant Conditioning PS240 WK4 - Term Paper Example Negative reinforcement occurs when a specific behavior is encouraged by the ceasing of a negative condition. Something negative is removed to entice the prevalence of a wanted behavior. Therefore, negative reinforcement seeks to encourage an individual by taking away something that they do not like. Like reinforcement, punishment is also viewed in terms of positive and negative. Positive punishment requires the presentation of a displeasing and unwanted stimulus. When an individual displays a negative behavior, they are presented with the displeasing stimulus immediately after, which helps to discourage the repetition of that behavior (Stangor, 2010). The purpose of positive punishment is to avoid being presented with the negative stimulus, which can only be done by ceasing the behavior. Negative punishment occurs when something that the individual finds enjoyable is taken away in response to unacceptable or unapproved behavior. This aspect of the punishment system is to avoid having that good thing removed, therefore prompting the individual to cease with their unwanted behavior. Operant conditioning has proven to be a very beneficial system in the daily lives of many individuals who wish to increase or cease entirely certain behaviors. In my personal life, operant conditioning has been useful in regard to my schoolwork and my need to put an end to detrimental procrastination habits. By implementing positive reinforcement into my study habits, I treat myself to a reward, which is primarily in the form of a break, after I have studied worked for a predetermined amount of time. I apply negative reinforcement by removing all distractions from around my work area. Anything that can aid in my procrastination is moved out of my grasp and line of vision. Positive punishment comes in the form of increased study time if I slack off. The more that I procrastinate, the more that I have to work. As for a negative

Modern Theatre Essay Example | Topics and Well Written Essays - 2000 words

Modern Theatre - Essay Example By the same token, evolutionist historians have also privileged those plays which most nearly conform to this overarching narrative about the demise f melodrama and the all-conquering triumph f realism. Tom Robertson's cup-and-saucer dramas and the cordial 'goodheartedness' (Jenkins 1991) f Arthur Wing Pinero's farcical protagonists, for example, represent two important staging posts on this Whiggish journey. In passing, it's interesting to note an unacknowledged separation f theatrical spheres in these arguments. Although it is women who are usually portrayed as the heroes f managerial reform, slowly transforming dirty, communal playhouses into elegant, comfortable, quasidomestic arenas, the credit for dramatic reform has invariably been attributed to male playwrights. Several consequences arise from this evolutionist history. First, the 'rise f realism' thesis portrays the theatre f the late 1880s and 1890s as a beacon f dramatic light, at the end f the dark tunnel f institutional decadence and theatrical unrespectability. Not only does this entail a strategic and rather narrow selection f the theatrical record, but, at least as importantly, fin-de-siecle drama and theatrical institutions have acquired the status f self-fulfilling prophecies. In other words, the theatre f the 1890s tends to be valued in direct proportion to its difference from -- and satirical critiques of-Victorian drama rather than in terms f its intricate and complex relationships to earlier conventions and dramatic traditions. Michael Baker's The Rise f the Victorian Actor (1978) and Anthony Jenkins' history, The Making f Victorian Drama (1991) are two influential and distinguished examples f this evolutionist approach. Baker's work traces the gradual emergence f acting as a profession in the nineteenth century. In general, he writes, 'the actor f 1830 was a social and artistic outcast and the theatre an outlawed sector f private enterprise'; (Baker 1978) by the 1880s, however, the actor had finally 'arrived' in Victorian society. The rise f journalism and the new status f the man f letters contributed to the creation f new middlebrow audiences, whilst the emergence f a mass market leisure industry helped to provide a solid framework for the gentrification f the acting profession. For Anthony Jenkins, Victorian theatre can be construed in terms f the eventual liberation f drama from the tyranny f a popular, unthinking public. 'The attempt to rescue British Drama from the theatre's rowdy spectacle', he declares at the opening f his first chapter (pointedly entitled, 'Breaking through the darkness'), 'began a few months before Princess Victoria became Queen'. In Victoria's reign, Jenkins locates the gradual emergence f a 'serious' drama whose genealogy can be traced in the plays f Edward Bulwer Lytton, Tom Robertson, William Gilbert, and Henry Arthur Jones; its apex is represented by George Bernard Shaw's final conversion f the Victorian theatre's 'sideshow' into a momentous 'sacred

Nucor Corp Essay Example | Topics and Well Written Essays - 1250 words

Nucor Corp - Essay Example The invisible competition is potential in large companies vertically integrating into steel production. This is the competitor environment in which Nucor Corp. strives to maintain an advantageous market position. Facing three categories of competitive tension, Nucor must formulate goals, objectives and strategies accordingly. Nucor Corp. can mitigate some of the competitive tension by acquiring other steel manufacturing companies. In that case the organizational culture of the company must be ready for the social-demographic tension resulting from unionization in the foreign companies. However acquisitions enable the company to get a technological edge as it integrates the operations of the acquired companies into its own operational framework. This is one of the key success factors of operating in the steel industry since the technology is constantly evolving while Nucor is not investing in R&D. Therefore acquisitions provide an effective means of maintaining the company’s te chnological base at the latest standards. There is economic tension in the form of plummeting prices of steel, scrap metal and iron ore. Increased environmental regulation is also adding to the cost of operations. Political regulations such as tariff withdrawal by the World Trade Organization have increased the competitive tension as the industry has been more exposed to foreign competition. The uncertain economic environment is a favorable factor in terms of enabling Nucor to acquire competitors who do not have the resource capabilities to sustain the economic difficulties. The result of acquisitions is further consolidation of the industry leading to reduced competitive pressure. The weak dollar also makes the company more competitive internationally. The marketplace is highly competitive. The competitive tension is increased by the economic uncertainty having repercussions on pricing, demand and access to capital. The companies operating in this environment can address the reperc ussions by achieving economies of scale. However all companies have similar capacities, thereby enhancing the competitive tension. The tension also results from the three buckets of competitors: immediate, impending and invisible. This competitive environment is the result of a highly fragmented industry. The highly fragmented global steel market place leads to an unattractive industry structure. Porter’s 5 forces analysis shows that the industry has high buyer power and competitive rivalry. The supplier power is medium. The high buyer power results from a commodity market in which the suppliers are price takers. Therefore buyers are able to pit suppliers against each other as they are price takers. Companies operating in the commodity market are unable to differentiate their products. As a result industry rivalry is high. It is also important to consider supplier power since the decreasing availability of scrap metal raises their price. As a result the suppliers are gaining greater bargaining power. Suppliers also present invisible competition since they have the ability to vertically integrate into steel manufacturing. Taking these factors into consideration, Nucor Corp. has to formulate strategies which are customized to an industry which has high buyer power and rivalry and medium supplier power. These are the three most important factors to be taken into consideration in determining the attractiveness of the steel industry environment.

Effective pain relief in postoperative patients Essay Example for Free

Effective pain relief in postoperative patients Essay Pain is physiological mechanism and a means of the body alert the person about either currently present or impending damage to it. It can be defined as the â€Å"unpleasant sensory and emotional experience associated with actual or potential damage† (Gelinas, 2004). Consequently, the words discomfort has also been used interchangeably with pain in the past and can be defined as a â€Å"negative affective and/or physical state subject to variation in magnitude in response to internal or environmental conditions† (Gelinas, 2004). Pain is a very important component in care of the surgical patients, both preoperative and post operative. Surgery itself afflicts large amounts of trauma on the patient. The pain that the patient has to incur afterwards adds his anxiety levels and stresses the body. Lack of or inadequate amounts of pain management by the staff, impacts the patients healing process. Their mobility and in the long terms their duration of hospital stay is also affected. It is important that, for optimal patients health management and care, a means tool must be available to measure the patients pain assessment and relief requirement through pharmacological and non pharmacological means. Little research has been done to properly assess and document the prevalence of pain and its management protocols in post operative patients. The pain scoring systems are available to attempt to quantify pain and manage it accordingly. These subjective ones include the categorical rating scales (CRS) in which patient rates pain from â€Å"No† to mild moderate or severe. Another one is the â€Å"Visual Analog score (VAS) where the individual scores are placed on a 10-cm line where the left anchor point is labeled â€Å"no Pain† and the right anchor point is labeled â€Å"worst possible pain†. Since every patient has a varying threshold for pain, and requires varying levels of drugs, to over come the pain, it is better for there to be both a subjective indicator for pain as well as an objective one, that is to say, that the nurses an also assess how much pain the patient is in, by using a tool she is provided with. Cardiac surgery is a major thoracic surgery and patients post operatively require lot analgesics to manage pain so that their morbidities associated with pain (like pain in breathing, walking etc) can be eliminated. Usually morphine is used for the purpose of pain relief but there are indications that Fentanyl can perform a similar relief without much of the side effects associated. There needs to be some focus into this theory. This can be achieved by placing 2 similar populations of adult cardiac patients who have just undergone cardiothoracic surgery on morphine or Fentanyl. As is the standard procedure nowadays, quality indicators, both subjective and objective can be used. The VAS pain scoring card can be provided to the patients for them to record the different levels of pain that they feel. The nurses would be provided with indictors to record objective findings which can indicate pain. â€Å"These can be physiological and behavioral indicators. The physiological indicators can be clustered into cardiovascular, respiratory and cerebral responses† (Gelinas, 2004). Pain associated responses would include tachypnea in respiratory, tachycardia and increased blood pressure in cardiac and raised ICP in cerebral responses. After assessment of the pain levels with the quality indicators, the pain management drugs will be administered and later the subjective and objective pain assessment will be repeated to see which drugs effects were greater and lasted longer. A study conducted by Celine Gelinas on critically ill incubated patients, to find out what are the protocols and tools used to assess pain management are and if the patients were being given effective relief. He used subjective as well as objective tools. The results revealed that physicians placed no role in documenting pain in patients. Most of the reporting was done by nurses and the patients. It was also noticed that nurse’s assessment of pain was much less than that reported by the patients themselves. The research concluded that the documentation overall about the pain and its management was incomplete in general with little attention being given. The research also noted that even after being notified about the pain, its effective management only took place 60 percent of the time. (Gelinas, 2004). In and interventional study conducted by Francoise Bardiau in 2003, the quality indicators e. g. VAS were introduced in the surgical and anesthesia department. After a survey of assessment of knowledge of nurses, VAS to assess pain was the nurses worked to improve pain management. After further surveys, it was noted that initiation of programs to setting of quality indicators improves the overall pain management system. (Bardiau, F. , M, 2003) Idvall E tested a 5 point scale to measure the effects of quality indicator maintain pain relief measurements. â€Å"The results suggest initial support for the new instrument as a measure of strategic and clinical quality indicators in postoperative pain management, but it must be further refined, tested and evaluated†. Idvall E 2002) a multidisciplinary program development was introduced based on evidence based medicine to focus on construction of proper management protocols to implement clinician as well as patient based pain relief programs â€Å"The results suggest that addressing pain management through a variety of strategies targeted at the level of the institution, the clinician, and the patient may lead to desired changes in practice and better outcomes for patients. .† Bedard, D (2006). A survey conducted on post operative cardiac ICU patients, about their pain experiences revealed that despite the pain management regimes in place nowadays, the pain frequencies, and intensities were the same as they were more than a decade ago. Pain management is a vital component of patient care. Quality of pain management can only be assessed through proper indicators. These can be multimodal. The patient populations on which these indicators can be applied are preoperative and postoperative patients. Post operative cardiac patients under nursing care can benefit well from implementation of quality indicators such as VAS. In the nursing profession subjective scoring by the patients themselves enables the nurses to manage the pain properly. This will lead to quicker recovery by the patients and earlier discharge. In the long term this means leads financial implications on the patients due to reduced hospital stay. Also nursing work load gets reduced as the patient tern over is increased. The healthcare cost gets reduced. A Post operative pain management (POP) project was conducted in 2003. A nationwide survey was done to see the implementation of quality improvement projects in the field of pain management, it was noted that more than 70% of the hospitals were reportedly satisfied with the implementations and the outcomes of the quality improvement programs. Based on the analysis, it is noted that on the positive side, proper implementations of the quality indicators and improvement programs in the healthcare system and especially in the ICU and surgical wards, the patients stay can become quite comfortable. The stay can be reduced and the cost of healthcare to the system, the insurance companies, and the patient themselves can be reduced. In the other hand we can clearly see that by using the indicators we in effect are placing more workload on the nurses. If the subjective VAS and the objective physiological changes in the patient has to be monitored regularly just to assess the pain levels, a lot of quality time will be wasted. This time could have been used to tend to more critical patients. Now the question arises if it is worth the effect to implement the QI programs. The answer would lie in Force field analysis and the Lewin’s theory. If the benefits out way the set backs, we can implement the system. The idealistic thing would be that we assess the pain management needs of each department of the health care system and implement the QIs in the ones in which the implementation benefits out way the costs.

Books And Reading Essay Example for Free

Books And Reading Essay Topical Vocabulary 1. Categorisation: Children’s and adult’s books; travel books and biography; romantic and historical novels; thrillers; detective stories; science fiction/fantasy; non-fiction; pulp fiction. absorbing; adult; amusing; controversial; dense; depressing; delightful; dirty; disturbing; dull; fascinating; gripping; moralistic; obscene; outrageous; profound; whimsical; unputdownable. 2. Books and their parts: paperback and hardback; binding; cover; jacket; title; epigraph; preface; the contents list; fly leaf; bookplate; blurb; a beautifully printed book; a tome bound in leather; a book with dense print/ with loose pages. 3. Reading habits: to form a reading habit early in life; to read silently/incessantly/avidly/voratiously; to read curled up in chair; to read a child/oneself to sleep; to be lost/absorbed in a book; to devour books; to dip into/glance over/pore over/thumb through a book; to browse through newspapers and periodicals; to scan/ skim a magazine; an avid/alert/keen reader. 4. Library facilities: reading rooms and reference sections; the subject/author/title/on-line catalogue; the enquiry desk; computer assisted reference service; to borrow/renew/loan books; CDs and video tapes; rare books; to keep books that are overdue; books vulnerable to theft; to suspend one’s membership; to be banned from the library. I. Use the thematic vocabulary in answering the following questions: 1. Which books are you reading now? 2. Where is your favourite place to read? 3. Who is your favourite novelist? 4. Who is your favourite character? 5. Which contemporary author do you most admire? 6. Which is the first book you can recommend reading? 7. Which school text did you most enjoy? 8. What is your favourite children’s book? 9. Which book would you like to see filmed? 10. What is the most difficult book you have ever read? II. Work in groups. Find out about the last book each of your partners has read and make notes on these points: Author and title Type of book and what’s it about Reason for liking it Reason for recommending it to others III. Work in pairs. Choose the best alternative to complete these sentences: 1. Oliver Twist is a classic work of English . Literature non-fiction letters editions 2. The plot of the story was very exciting, but I didn’t find the . Persons people characters figurers 3. This book is a special edition for foreign readers, so there’s a(n) . Appendix glossary introduction preface table of contents 4. A novel is usually divided into several . Chapters units sections passages 5. If you need to find some information in a non-fiction book, look in the . Atlas blurb catalogue diary index review 6. Cambridge University Press is the of the book you’re reading. Author editor printer publisher 7. A great novel has a good plot and a strong . Communication meaning message significance 8. The book was marvelously and it was a joy to read. Stylistic tedious well-written wonderful 9. Ernest Hemingway is one of my American writers. Best favourite ideal most popular 10. The thriller was so exciting that I couldn’t . Let it down look it up pick it up put it down 11. Even the characters in the book are really interesting. Less minor small tiny 12. I’d like to that book when you’ve read it. Borrow hire lend loan IV. In these sentences three alternatives are correct and two are wrong. Choose the best three alternatives for each: 1. The character in the book is called Oliver. Central main principal principle top 2. I enjoy her books because her style is so very . Dull entertaining readable tedious true-to-life 3. I found that the characters in the story were very . Amusing believable informative likeable thrilling 4. There were so many twists in the plot that I didn’t really think it was . Accurate authentic convincing realistic true-to-life 5. She doesn’t read any fiction because she prefers reading . Biographies short stories textbooks non-fiction science fiction 6. I can’t books like those – they just send me to sleep. Bear carry enjoy stand suffer V. Fill in the gaps in these sentences with suitable words: 1. You can borrow books from a or buy them from a . 2. A writer can also be called an . 3. I can’t afford to buy the book in hardback, so I’ll wait till it comes out in . 4. I can’t remember the of the book, but I know it had a yellow . 5. A book that tells somebody’s life story is called a . VI. Match each word in the column with the explanation: Ballad, biography, novel, drama, poem, fairy tale, poetry, story, rhyme, novelette a) a story in prose, long enough to fill in one or more volumes, about either imaginary or historical people; b) piece of creative writing in verse form, especially one expressing deep feeling or noble thought in beautiful language, composed with the desire to communicate an experience; c) simple song or poem, especially one that tells an old story; d) the art of a poet, poems; e) tale about fairies of imaginary origin; f) branch of literature dealing with the lives of persons; g) play for the theatre, radio or TV; h) verse for small children characterized by sameness of sound of the ending or two more words at the ends of lines of verse; i) short novel (story in prose); j) account of past or imaginary events. VII. Read the following extract and make with your groupmates the list of the books you would like to read while travelling: The Book- Bag Some people read for instruction, ad some for pleasure, but not a few read from habit. I belong to that company. Let us admit that reading is just a drug that we cannot get along without. Books are necessary to me and I never traveled far without enough reading matter. But when I am starting on a long journey the problem is really great. I have learnt my lesson. Once I fell ill in a small town in Java and had to stay in bed for three months. I came to the end of all the books I had brought with me and knowing no Dutch had to buy the schoolbooks from which intelligent Javanese, I suppose, got knowledge of French and German. So I read again after twenty-five years the plays of Goethe, the fables of La Fontaine and the tragedies of Racine. I have the greatest admiration for Racine, but I admit that to read his plays one after the other requires a certain effort in a person who is ill. Since then I have made a point of travelling with a large sack full of books for every possible occasion and every mood. There are books of all kinds. Volumes of verse, novels, philosophical works, critical studies (they say books about books are useless, but they certainly make very pleasant reading), biographies, history; there are books to read when you are ill and books to read when your brain want something to work at; there are books that you have always wanted to read but in the hurry of life at home have never found time to; there are books to read at sea; there are books for bad weather; there are books chosen solely for their length, which you take along when you have o travel light, and there are the books you can read when you can read nothing else. (from W. Somerset Maugham) VIII. See how many authors and titles you can match: For Whom the Bell Tolls Charlotte Bronte A Perfect Stranger Charles Dickens Airport Walter Scott Sister Carrie Dan Brown Tom Sawyer Daphne du Maurier Pride and Prejudice Arthur Hailey Martin Eden Danielle Steel Of Human Bondage Ernest Hemingway Alice in Wonderland Mark Twain Ivanhoe Lewis Carroll Rebecca Jack London David Copperfield Theodore Dreiser Jane Eyre Somerset Maugham The Da Vinci Code Iris Murdock Black Prince Jane Austen IX. Read the text and agree or disagree with the statements below: An English author once wrote: â€Å"Some books are to be tasted, others to be swallowed or digested. † This quotation tells us how to read books of different kinds. Most travel books are to be tasted; it’s enough to dip into them and read bits here and there. If you are fond of crime stories (A. Christie, G. Simenon and the rest of modern favourites) you will read them quickly, you’ll â€Å"swallow† them. And then there are books that you’ll read slowly and carefully. If a book’s on an important subject, and a subject you’re interested in, you’ll want to chew and digest it. And you’ll want to weigh what the author says and consider his ideas and arguments. 1) Reading English fiction with a dictionary is very dull. 2) If the book is very exciting, you â€Å"swallow† it. 3) Nobody reads reference books for relaxation. 4) Reading thick science fiction books is tiring. 5) Very intelligent people don’t read detective stories. 6) Non-fiction books can’t be inspirational. 7) Travel books give you a lot of useful information. 8) Unfortunately many young people are not in the habit of reading poetry. 9) Great book-lovers never lend their books. 10) Lots of people buy books for their bright and beautiful jackets. 11) Bookcases and bookshelves are the best kind of decoration for a living-room. 12) It’s of no use collecting book issues of magazines and newspapers. X. Read the following passage and say if you agree with the author: Some people think that as more and more people have their TV-sets in their homes, fewer and fewer people will buy books and newspapers. Why read an article in the newspaper, when the TV news can bring you the information in a few minutes and with pictures? Why read a novel, when a play o television can tell you the same story with colour picture and action? Why read the biographies of famous men and women, when an hour-long television programme can tell you all that you want to know? Television has not killed reading, however. Today, newspapers and magazines sell in very large numbers. And books of every kind are sold more than ever before. Books are still a cheap way to get information and entertainment. Although some books with hard covers are expensive, many books are published today as paperback books, which are reasonably cheap. A paperback novel, for example, is almost always cheaper than an evening at the cinema or theatre, and you can keep a book forever and read it many times. Books in the home are a wonderful source of knowledge and pleasure and some types of books should be in every home. Every home should have a good dictionary. Every home should have an atlas of the world, with large clear maps. It might be expensive, but a good encyclopedia is useful, too, because you can find information on any subject. In addition, it is useful to have on your bookshelves other non-fiction books such as history books, science textbooks, cookery books, books about medicine and health, etc. It is equally important to have some fiction on your shelves, too. Then you can relax with a good story, or from time to time you can take a book of poems off your shelves and read the thoughts and feelings of your favourite poets. XI. Choose the best answer according to the information in the passage: 1. Which is easier to get the news from? a) newspaper b) the television 2. Which is usually quicker? a) to read a biography of a famous person b) to watch a TV programme about a famous person 3. Which is usually cheaper? a) a paperback b) an evening at the cinema 4. Which is usually cheaper? a) a paperback b) a hardcover book 5. Which is it most important to have in your home? a) non-fiction books, such as dictionaries and encyclopedias b) fiction, such as novels, short stories and books of poems c) a mixture of both: good non-fiction and your favourite fiction XII. Discuss the following questions with your partners: 1. Were your parents worried that you watched too much TV when you were younger? 2. Did you find TV more interesting than anything else when you were at school? 3. Programmes on what subject do you like most of all? 4. Can you learn all you want on TV? 5. Do you think you get more information from books or TV? 6. Is it easier for you to memorize facts watching TV or reading books? 7. What do you like more to read books or to watch TV? XIII. Different people enjoy reading for different reasons. You will read five people saying why they like reading novels. Which of them says that novels a) are good for improving language skills? b) make them forget their problems? c) add some adventure to their life? d) teach them how to act in certain situations? e) increase their knowledge of other cultures? Reading Novels Ricky: Oh, I love novels, especially if they have a good plot. I started reading them when I was 12, encouraged by my parents who were hoping I’d be a writer myself. As it happened, reading so much at an early age had an effect on my studies, my compositions were always very good! And I still read at least one novel a week. My own life isn’t terribly exciting, apart from my work, which is very interesting, nothing much happens. In the novels I read there’s always a lot going on, lots of thrilling events, and I can share in the experiences and problems of the characters. Ella: Well, I used to read only short stories. That changed when I moved to a new city and found myself in a job I didn’t really enjoy. I would get back home at about 5p. m. , make some supper and sit down to read a novel for the rest of the evening. Many of them are pretty unbelievable stories, and not particularly well-written. It’s not as if you can imagine yourself in any of those situations, but the thing is they take my mind off whatever’s worrying me. I’ve had long conversations about this with friends who think I should read better quality staff, but I know what I’m doing. Sally: Why I like reading novels? I remember as an adolescent, I used to read novels just so as to see how my favourite characters solved their problems. I thought I could then apply that to my own problems! And I’m not ashamed to say that’s still the case, that’s what I’m looking for in the novels I read, and that’s my reason for reading them. I always choose novels that are in a clear style, because I find complicated language difficult. And also I like the stories to be about countries and cultures I know well, because then I can understand the characters better. Tom: I think reading novels is helping me a great deal in my studies, and although I haven’t got much spare time, I always make a point of reading a couple of hours in the evening. I’m in my last year at secondary school, and frankly, reading novels is an excellent way of learning how people live in other countries, how they communicate with each other, what problems they have. That’s why I prefer novels with characters who are true to life, not the ones who have impossible adventures. I’m very lucky because my best friend also likes reading and we can often discuss what we’ve both read. Alex: I like reading novels because they help me develop the ability to write myself. I used to have real problems in producing a good piece of writing. It wasn’t that I lacked ideas, no, my teachers always said my compositions were interesting. But I couldn’t get my tenses right. That’s where reading novels helped. I don’t think you can learn much about other things from novels, because the situations are usually so unrealistic. Some people say that’s OK, if your life’s boring, you need the excitement of fiction. Well, my life’s exciting enough, so that’s not my problem. 1. Do you like to read novels? Why? 2. Do you think that reading makes a person intelligent? XIV. Comment on the following: 1. A house looks gloomy and joyless without books. 2. If the book is worth reading it is worth buying. 3. Books and friends should be few and good.

Time For A Fat Tax: Obesity

Time For A Fat Tax: Obesity Obesity has been a growing worldwide problem for the past three decades, especially in European countries and the United States of America. Between 1980 and 2004, the prevalence of obesity in Europe and the USA doubled, from 15% to 32%. At the moment in Britain, most adults are overweight and one-third of all Americans are obese (Yaniv, Rosin Tobol, 2009). All over the world, one billion adults are overweight, 300 million are obese and 17.6 million children under five are considered to be too heavy for their age and height (Smed, Jensen Denver, 2007). A person is classified as obese when his or her BMI is 30 or more. The Body Mass Index, a measure of body composition, is calculated by taking a ratio of weight in kilograms to height in meters squared. The higher the outcome, the more overweight a person is. In contrast, a healthy person is classified with a BMI within the range of 20-25 and someone with a BMI of 25-30 is classified as overweight (Leicester Windmeijer, 2007). Why is obesity such a problem? In the first place, it is because obesity is a key determinant for many chronic conditions and it is considered to shorten life expectancy to a remarkable degree. Our changing dietary habits are leading to chronic diseases, which makes obesity a social problem. Chronic conditions which are influenced by obesity are high blood pressure (hypertension), type-2 diabetes, heart and lung diseases, cerebrovascular diseases and several types of cancer (Yaniv, Rosin Tobol, 2009). It is expected that the number of afflicted diabetic people will double the upcoming years. By 2025, in developed countries, 370 million people will be diabetic and 75% of all global death rates will result from heart diseases (Lavrance, 2009). Secondly, overweight causes not only somatic, but mental problems as well. According to Gregory et al., (2006) it has been linked to other mental health problems such as depression, anxiety disorders and other psychiatric disorders. Data from this study also suggests an association between obesity and low self-esteem, feelings of shame and guilt and feelings of inadequacy. Therefore, obese people are at increased risk for social isolation. It is reasonable to believe that obese people are targets of teasing and verbal abuse and that these people suffer from discrimination, for instance in workplaces (Gregory et al., 2006). Furthermore, obesity is an economic problem. Among developed countries, obesity accounts for 2-6% of the total health care costs (Smed, Jensen Denver, 2007). In the United States of America, the costs of obesity nowadays amount to at least 117 billion dollars each year. These costs are borne by governments, health care organizations and insurance companies. These data represent only direct medical costs, such as health care services related to obesity, including surgery, medication and treatment of complications (Yaniv, Rosin Tobol, 2009). In addition, as a result of loss of productivity and income losses due to morbidity and mortality, true costs are believed to be much higher. There are also indirect related costs, including chronic diseases associated with obesity and costs due to exercise programs and dietary modifications. These indirect and related costs are borne by employers and the obese individuals themselves (Yaniv, Rosin Tobol, 2009). In conclusion, in all European countries, overweight and obesity are major health problems. They are risk factors for social, personal and economic problems as well. It is believed that this growing trend of obesity is likely to continue. An instrument that is believed to stop this growing trend and reduce overweight and obesity and the consequences named above, is a fax tax. A fat tax is based on the assumption that when the price of goods goes up, consumption of that good lowers. The idea of a fat tax has been supported by several public health organizations (e.g., the World Health Organization) and governments in various countries (Smed, Jensen Denver, 2007). According to Yaniv, Rosin Tobol (2009), bringing in a fat tax can be done in two ways: 1) by taxing foods according to the percentage of fat they contain and 2) by taxing foods that are fattening and unhealthy, mainly junk or fast food (e.g., French fries, snacks, pizzas and soft drinks (Yaniv, Rosin Tobol, 2009). However, only a few papers have addressed the influence of a fat tax on specific food and drinks that cause overweight. The question arises if a tax on specific food and drinks that cause overweight, called a fat tax, could stop this trend? Or does it only affect specific groups in society? This essay analyses the effects of using a fat tax in Europe and the USA as an economic instrument to reduce overweight and obesity. It is hypothesized that a fat tax would not reduce obesity or stop the growing trend. A tax for fat people: The study of Yaniv, Rosin Tobol (2009) shows that current medical costs as a result from obesity rival the costs that are attributable to smoking. Is it time to bring in fat taxes on food and drinks, to improve the health of the population? Lavrance (2009) suggests that a fat tax is more effective than public health campaigns which are used nowadays. In his opinion, cigarette consumption has reduced over the past ten years as a direct consequence of raised tobacco taxes. Another argument Lavrance (2009) comes up with, is that a fat tax would probably help to redevelop the budgets in health care in the same way the tobacco taxes have been doing. But does the tobacco tax really work that well? Each year, five million people are still dying as a result from smoking tobacco, particularly people who are used to live in low and middle income countries (World Health Organization, 2011). Furthermore, while drinking alcohol is becoming more and more expensive, the consuming alcohol rate is roughly the same or higher than a few years ago in European countries. These counter-arguments are show that such social problems are too complex to simply state that a tax is the most effective and efficient way to improve health in society. Another point of view is that the implementation of a fat tax, in contrast to taxes on tobacco and alcohol, is not as easy as it seems to be. Fats can be classified as saturated and unsaturated. Not all fats are the same. We can conclude that different types of fat have different effects on peoples health. To exemplify, butter contains unsaturated fats that increases the level of good cholesterol. In contrast, some dairy products such as cheese, may contain high levels of saturated fats, which increases the levels of bad cholesterol (Chouinard, Davis, LaFrance Perloff, 2007). This makes it hard to decide which products must be taken into account for a fat tax. In other words, who would decide what is fat and what is unhealthy. Obesity as a society problem: Another argument for bringing in the tax, is the fact that an unhealthy lifestyle of one citizen, including fat eating and minimal exercise, imposes economic burdens on the rest of society, for example tax-payers or employers (Smed, Jensen Denver, 2007). Leicester Windmeijer (2007) believe that a fat tax can be used to influence individuals choices in a way to bring the outcome closer to the socially desirable standard. A specific tax on foods that contain too much fat aims to discourage unhealthy diets for people who could not, or would not, make that choice by their own. Some people in society already accepted that people who are too overweight to fit in one seat of an airplane, should have to pay more for the same flight, so it stands to reason that these people must pay for consequences in society too. Mann (2008), however, is wondering if there is any possibility that the social costs of obesity are not as high as one might think. In addition, a closer look at the health care costs show that there are also positive social effects of obesity. Overweight and obese people die earlier than people of normal weight and therefore are shorter dependent on health services. If a fat tax changes the unhealthy lifestyle of obese people into a healthy lifestyle, it will probably have an impact on society. Presumably, these people would live longer, which makes them in their elderly days more dependent on health services. More important, what about people that are underweight, such as anorexics, and therefore need medical help? In contrast, there are obese people who never use medical care in their life. Besides that, what about all other groups in society who impose economic burdens on the rest of society? After asking ourselves these questions, we see that there are also some discriminatory issues in the case of implementing a fat tax. On the other hand, if we tax something that is unhealthy, preventing more people from buying it, it could lead to more than one positive effect. A side effect would possibly be that food producers will make their products significant healthier, which is an advantage for the whole society. Nevertheless, if these food producers are punished because their popular fat products are labeled as unhealthy or fat, this can also lead to loss of jobs and unemployment at these corporations as a result of less income. Above all, a tax on fat foods or products will also affect people who already have a healthy lifestyle. Everybody will be taxed in the same way, so the whole society including the poor, elderly or people that need to eat extra calories sometimes are paying more for these products, not only obese or overweight people. More than a rational choice: The idea of a fat tax enjoys growing support by the World Health Organization, governments, in public health services and in insurance companies. A study of Schroeter, Lusk Tyner (2007) utilizes a microeconomic model to investigate the impact of price changes on body weight. This study shows us that when a consumer has to make a choice between two complementary products, a high- and a low- calorie food, a tax on high-calorie food leads to weight decrease. Several other models are suggesting that a small tax lowers intake of fat in such a way that is profitable for the modern society. In contrast, experimental research data from Chouinard, Davis, LaFrance Perloff (2007) suggests that a 50 percent tax lowers a fat intake by 3 percent. They used a supermarket scanner data to estimate the effects of taxing the fat content in food products on different demographic groups. Their conclusion is, that elderly and poor suffer the most from welfare losses. For example, a family earning 20.000 dollar a year or a household containing only seniors, suffers nearly twice the welfare loss of a family earning 100.000 dollar a year or consumers who are younger than thirty. Also, the paper of Schmidhuber (2004), which analyzed currently discussed policy options to reduce body weight, shows us that almost all price interventions are likely to be efficient, but only for poor and elderly consumers. Obese and overweight people are the least responsive to increasing food prices and therefore will not alter their consumption pattern. The paper of Yaniv, Rosin Tobol (2008) addresses the fat tax within a food-intake rational-choice model. The results suggest that for a non-weight conscious individual a fat tax will undoubtedly reduce obesity. More important, the results show that for a weight-conscious individual, especially when this person is physically active, a fat tax may increase overweight. This is because the weight-conscious individual will cook more at home with healthy ingredients and will become less physical active, as a result of the reduced time due to the time spend on cooking (Yaniv, Rosin Tobol, 2008). Besides all named above, there are more factors that influence individuals choices and development. How individuals become obese depends on individual considerations, based on the information one has about side effects of obesity, the amount of this information, considerations about costs and about the benefits (Mann, 2008). Environmental factors are also important in the development of overweight and obesity, such as the family or environment in which a child is growing up and the place of work. Besides that, there is also an genetic component involved in the development of obese, which raises the question if we could punish people for that fact.

The War in Vietnam Essay -- Papers USA Cold War Essays

The War in Vietnam America became increasingly involved in the war in Vietnam, mainly because of the domino theory, the fear of the spread of communism. If South Vietnam fell to the communist the US feared that communism would spread throughout Asia and to neighbouring countries. The influence of the previous presidents also caused another main reason for the US to become more involved in Vietnam. But there is one underlining fact; if the ‘French had not left, America would not have become involved in Vietnam at all. There are many more reasons for America to increase involvement in Vietnam, and all of these can be listed in long and short-term reasons, such as Domino theory being long term and Gulf of Tonkin being short term. Some of the reasons have higher influence in the increase in involvement in Vietnam, while others being less important (for example the Gulf of Tonkin incident). The most important factor for America’s involvement was the Domino Theory, conceived by President Eisenhower, which was originally President Truman’s Theory of Containment (Theory evolving into Domino Theory).The theory of containment was the idea of not actually stopping communism but containing it within a country to stop communism from spreading. This theory was used in the Korean War( 1950-53) and had succeeded in containing communism in North Korea. Eisenhower’s theory, the Domino Theory, initially evolved from Truman’s Theory of Containment. Domino Theory was the idea of the spread of communism, which was compared with the falling of dominos, â€Å"you have a row of dominos set up you knock over the first and what happens to the last is a cer... ...o the failings of the corrupt Diem, leading to the cancelling of the elections, which angered the North, who retaliated by attacking the south, and in response the Americans increased it’s troops to try meet the threats of the Vietcong and Communism. But some factors can be linked to other factors, domino theory and influence of the presidents. Also some of the Factors are more important than others, the most important being the Domino Theory, and the French Exit, but the UN not being as important in the reasons why America got more involved. The Domino theory was the justification for the war. The Gulf of Tonkin was only an excuse , French exit was the void that America filled, and Diem’s failings, all of which linked to the Domino Theory, which is basically the reason why America got increasingly involved in Vietnam.

Total Quality Management (TQM) :: GCSE Business Marketing Coursework

TQM Total Quality Management By Jeff Russell A new type of structure is being used in many organizations today. That structure is labeled Total Quality Management (TQM). This approach involves guaranteeing that an organization functions with a commitment to quality and continuous improvement in meeting its consumer's needs. With any type of change there will always be a number of bumps in the road which slow down the process that can help a company increase the workers morale, production, profits and over all positive environment to conduct business. The pressures of the cutthroat market place has pushed companies' backs against a wall and to compete on a global scale new ideas have to be explored. The purpose of a TQM program is to amplify the effectiveness of the organization. During an age of downsizing and restructuring, many American companies are determining that they must learn to manage more effectively. The management is running on an older system, which adds to workers that cal l out more sick days and abuse the companies' production procedure. Organizational problems decoding means that all members of an organization participate in cultivating a vision and improving the corporate cultures. In any change program you must comprehend where you are before you can chart a course of where you want to be. Therefore, before executing TQM, or another program it is important to add the total value of the organization in terms of its current quality or performance class and to define the level of performance or quality you wish to achieve. One will never achieve total output for any given input, but with simple steps that can add dollars to the bottom line with an increase of production one can get close. Organization diagnose contributes information which allows a faster reacting organization to emerge, one which can deal proactively with changing emphases. Organization examination is often mentioned as the most critical element in the TQM process. With this technique utilized a company can measure all aspects of its output in relation to the mass input. These all include external and internal inputs from the accountant to the delivery truck driver. All members and service providers must be looked at so as to acquire a complete overall view of the performance of the given organization. The steps that a company takes towards Total Quality Management in the beginning only adds the real value of having such a new system in place.

Winter Moon :: essays research papers

Critique of Winter Moon In Winter Moon by Dean Koontz a cloudy Los Angeles, California day is shattered when a hot Hollywood director turns a city street into a fiery abyss. A heroic police officer, Jack McGarvey, is badly wounded in the inferno and will not be able to walk for months. Little does Jack know that a series of events will lead him and his family to a ranch in Montana. On that isolated ranch they discover their destiny in a horrific encounter with a ruthless and puzzling enemy from which neither the living nor dead are safe. Koontz’s novels seem to have one thing in common. Their themes are about how the human mind and spirit relate to things in life. He doesn’t stray from that commonality in Winter Moon. Koontz’s purpose in writing the book was to show that the power of the mind is yet an unmatched force. Both my mother and I agree that he accomplished this very well. His use of characters also fits a pattern that has developed in his writing. Koontz uses the same two characters in many of his novels: the heroic, faithful male and the strong female. Koontz’s employment of indirect characterization is impeccable, and makes the reader feel as though they really know the characters. At the beginning, the book can seem confusing, whereas Koontz jumps back and forth from character to character. I feel that after the reader has become accustomed to it, the switching between characters creates good stopping points. However, my mom found it annoying and didn’t like the switching. Koontz explodes into action during the first chapter, which grips the reader and holds their attention throughout the rest of the book. The novel starts out as two separate stories: a police officer’s family living in L.A. and an old retired man living in Montana. As the book progresses the two stories become more connected, and finally intertwined. The book can seem confusing at the start. However, the confusion of the reader is used by Koontz to make the ending more intense. Koontz certainly unleashes his vivid imagination in this novel, whereas some of the details and occurrences can leave a weak stomached reader feeling nauseous. My mom said that she couldn’t sleep after reading one of the more disturbing sequences of events. The setting of Winter Moon occurs in two different places. Two places that are complete opposites: Los Angeles, California and a ranch in Montana.

Team assignment project

The following project proposal defines why Struck made the decision to expand, what the role is of the consultant and Struck management on the project, the project goals, and the tools that will be used o manage the project. Problem and Opportunity By applying analysis techniques, namely SOOT, and STEEPLE, to company performance Struck gains clarity about the company's strengths and weaknesses.Struck' strengths include its reputation for innovation and creativity, frontrunner's position of its industry with 9,000 cafes in 40 countries around the world, and its strong ethical values and mission. Company's primary weakness is a lack of diversification, which created by its limited portfolio and distribution. Struck portfolio depends heavily on one primary' product: coffee. Furthermore, the company hinders distribution potential by conducting 75% of its business within the United States. The company's weakness presents an excellent purport nits: expansion.Expansion of the company's port folio and expansion into other countries enables the company to both increase presence within its current industry sect and establish presence in other sects (Rapid Business Intelligence Success – Streaming, 2013; Marketing Teacher, 201 3; Rapid Business Intelligence Success – Mission, 2013; Struck, 2013). Roles of the Cons Titan and Management There are certain roles the insulate and the Struck management team must perform to make the project successful. Because there is a lack of diversification, the consultant must focus on how to expand the product line for Struck.The consultant must determine how to create a greater global presence, keep the current clientele, and yet attract coffee drinkers around the globe to visit the Struck establishment. The consultant will need to determine whether the same menu items are equally popular in all areas of the country and if introducing new menu items is advantageous to all the restaurants. Finally, he consultant will need to d etermine if the diversified menu will be appropriate in other parts of the world. Consultant's partner with management to get the job done.Management works with the consultants to provide them with as much information as possible. Management will need to communicate fully with the consultants and encourage the current employees to cooperate so the consultants can collect the most information possible. Defining the Project Goals Introduction of new products and rapid expansion of retail stores with new store concepts with all new distribution channels has to be he primary focus of Struck. To expand the market share, in United States as well as all the regions of its operations, Struck will expand its portfolio of products (Hickman & Hickman, 2008).Struck main product is coffee, the company will focus to expand its operations into other beverages such as tea, grocery stores, rest stops, etc. For this purpose, than introducing a newly start marketing the products, it should concentrate to attain product acquisitions (Hickman & Hickman, 2008). Since most of its operations are based out of United States, Struck will focus to increase its revenues by tarring more stores in emerging markets such as China, India, and Turkey. Tools, Processes, and Methodologies The goal is to expand globally.With this in mind, the consultant will use the association method to gain insight on the competition in the industry in the different desired locations. To ensure clients are frequently informed of the progression, and an outlet stays open for the need for further information, the consultant will maintain contact with the appropriate business managers. All activities will be logged to maintain a good record of the projects progression. This allows the consultant to reflect on the project, learn from the experience, and identify ways to improve future performance (Hickman, P; Hickman, L. 008). Another technique that will be used to manage the project is benchmarking. This method wil l be particularly helpful as this is a large project. Conclusion In conclusion, with the Struck expanding globally, the company will not only increase their current state of diversification, but also increase opportunity to own a presence in other business sectors, and ultimately increase revenue. The consultant on this project will work closely with key business leaders and SE the defined methods to manage the project.

Accounting Information Systems Research Paper Essay

Abstract The Sarbanes-Oxley Act of 2002 (SOX) was enacted into law in 2002 in the wake of corporation financial reporting scandals involving large publicly held companies. SOX instituted new strict financial regulations with the intent of improving accounting practices and protecting investors from corporate misconduct. SOX requires corporate executives to vouch for the accuracy of financial statements, and to institute and monitor effective internal controls over financial reporting. The cost of implementing an effective internal control structure are onerous, and SOX inflicts opportunity costs upon an enterprise as executives have become more risk adverse due to fears of incrimination. The Public Company Accounting Oversight Board (PCAOB) was created by SOX to oversee the accounting process and dictate independence requirements for auditors and auditing committees. The PCAOB proposed regulations must be approved by the SEC before they are enacted. Since the passage of SOX, the IT department has become critical in designing and implementing the internal controls in company accounting information systems. The Information Technology Governance Institute (ITGI) created a framework called Control Objectives for Information and Related Technology (COBIT) to provide guidance for companies to implement and monitor IT governance. Accounting Information Systems Research Paper The Sarbanes-Oxley Act of 2002 changed the landscape of corporate financial reporting and auditing. In the wake of corporate reporting scandals, Congress decided the accounting profession was unable to self-regulate, and The Sarbanes-Oxley Act of 2002 was signed into law. The law addresses corporate greed and dishonesty by requiring companies to implement extensive internal control procedures to deter fraud and hold corporate executives accountable. The Public Company Accounting Oversight Board is the enforcement arm of the legislation, and is under the authority of the SEC to oversee accounting and auditing processes. Public companies are required  integrate internal controls in their accounting information systems to ensure data validity and security. The Sarbanes-Oxley Act of 2002 In the aftermath of several corporate financial reporting scandals involving large publicly held companies such as Enron, WorldCom, and Tyco, the United States Congress passed the Sarbanes-Oxley Act of 2002 and enacted it into law on July 30, 2002. The Sarbanes-Oxley Act (SOX) takes its name from its two primary congressional sponsors, Representative Michael Oxley (R-OH) and Senator Paul Sarbanes (D-MD) (Hoffman, 2005, p. 3). SOX instituted new strict financial regulations with the intent of improving accounting practices and protecting investors from corporate misconduct. The law is intended to protect stakeholders from corporate greed, fraud, and misleading financial reporting. SOX legislation tackles several important concerns including corporate responsibility, internal controls, auditor independence, financial disclosures, criminal and fraud liability, conflicts of interest, and corporate tax returns (Moffett and Grant, 2011, p. 3). Under the law, independent auditors and corporate officers of publicly traded companies must affirm both the accuracy of the financial statements and their supporting processes and data (Hoffman, 2005, p. 3). The law requires corporate officers to vouch for the effectiveness of the company’s internal controls and to be honest and transparent in financial reporting. SOX is organized under eleven titles, with the majority of the compliance principles written under sections 302, 401, 404, and 409 (A Guide to the Sarbanes-Oxley Act, 2006). Section 302 requires company officers to certify the truthfulness and completeness of quarterly and annual reports. Additionally, the signing officers are responsible for establishing and maintaining the internal controls, and must have evaluated the effectiveness of the controls within 90 days prior to certifying the financial statements (Hoffman, 2005, p. 4). Section 401 of SOX requires corporations to issue financial statements that are compl ete and accurate and include all material off-balance sheet obligations or liabilities (A Guide to the Sarbanes-Oxley Act, 2006). This regulation was instituted to prevent public corporations from hiding liabilities from investors, and thus artificially inflating stock prices. Section 404 requires public companies to establish internal controls and report annually on their effectiveness over financial  reporting. The CFO and CEO are held personally responsible for the internal controls via the requirement to sign a statement certifying the adequacy of the internal control system (Moffett and Grant, 2011, p. 3). Additionally, the company’s independent auditor must issue an attestation regarding management’s assessment of the internal structure as part of the company’s annual report (Bloch, 2003, p. 68). Material changes to a company’s financial condition or operations must be disclosed to the public in a timely manner under the provisions of Section 409. Rapid disclosure applies to all types of company information – i.e. product recalls, personnel changes, or loss of a major customer (Hoffman, 2005, p. 4). Internal Controls Effective internal controls protect a company’s assets, maintain compliance, improve operations, prevent fraud, and promote accuracy in financial reporting. In 1992 the Committee of Sponsoring Organizations of the Treadway Commission (COSO) designed an internal control framework of five components: the control environment, risk assessment, control activities, information and communication, and monitoring (Moffett et al, 2011, p. 3). Companies use this framework to implement internal control systems tailored to their own needs. No internal control system is infallible, however, effective controls provide reasonable assurance company assets are protected and financial reporting is accurate. Section 404 compliance. Section 404 mandates that Securities and Exchange Commission (SEC) registered companies implement and maintain adequate internal control procedures for financial reporting, and also appropriately assess and report on the internal controls’ effectiveness (Conway, 2003, p. 19). Company executives and audit committees are expected to take an active role in defining and evaluating the internal control structure and procedures. The COSO internal control framework is widely accepted as the best criteria for evaluation of a company’s internal control structure. Documentation of internal control procedures is essential to the evaluation process. Documentation provides evidence that controls have been identified and can be monitored. All relevant financial statement assertions and each of the five COSO internal control components should be documented. When documentation is lacking or nonexistent, independent auditors will report either a significant deficiency or material weakness in internal control (Conway, 2003, p. 19). Furthermore, documentation provides evidence that management applies wisdom to protecting company assets and instills integrity in financial reporting in a way that is pleasing to the Lord, as affirmed in Proverbs 24:3, â€Å"By wisdom a house is built, and through understanding it is established† (New International Version). Internal controls should be evaluated to determine whether they are operating effectively and to substantiate management’s assertion on the adequacy of the controls. Internal control testing and results should be documented, with deficiencies noted and remediation plans identified (Conway, 2003, p. 19). Upon completion of the evaluation process, management prepares its assertion on the effectiveness of internal control over the financial reporting process. As part of the independent audit, the external auditor will test and evaluate the internal control system, and subsequently attest to management’s assertion regarding internal controls. Section 404 impact on small business. One of the biggest concerns to small firms is the onerous cost of implementing Section 404 on internal controls. Companies have seen audit fees increase by as much as 30% due to tougher accounting and auditing standards required by SOX (Solomon & Bryan-Low, 2004). In addition to external auditing expenses, the cost of hiring employees to create, implement and monitor Section 404 compliant internal controls can be burdensome to small businesses. In addition to the financial burden created by SOX compliance, SOX imposes significant opportunity cost on corporations by making executives more risk-adverse by instilling in managers a fear of incrimination (Vakkur, McAfee, & Kipperman, 2010, p. 19). SOX inflicts extremely punitive measures on corporate executives to include penalties, incrimination, private litigation, and potential labor market penalties (Ahmed, McAnally, Rasmussen & Weaver, 2010, p. 354). When managers’ time is consumed with regulatory compliance, they are not focused on new-product development or growing the business, resulting in lower profits and reduced marketplace competitiveness. The PCAOB The Public Company Accounting Oversight Board (PCAOB) was created by the Sarbanes-Oxley Act to oversee the accounting process and dictate independence requirements for auditors and auditing committees (Kim, 2003, p. 236). In order to curb the system of accountants’ self-regulation, only two of the five members of the PCAOB may be current or former certified public accountants. The PCAOB conducts annual quality inspections of accounting firms that audit more than one hundred companies and triennial inspections of all other accounting firms (Kim, 2003, p. 241). The PCAOB has the authority to conduct special inspections of accounting firms at any time, and can impose sanctions on an accountant or accounting firm if the Board finds unreasonable failure to supervise any person associated with auditing or quality control standards (Kim, 2003, p. 241). The SEC maintains authority over the PCAOB, and must approve PCAOB proposed regulations in order for them to become effective. PCAOB Pronouncements Pronouncements related to accounting information systems. Auditing Standard No. 12, â€Å"Identifying and Assessing Risk of Material Management,† addresses the auditor’s requirement to understand the company’s information system, including related business processes, relevant to financial reporting. This includes understanding transactions that are significant to the financial statements, and the procedures by which these transactions are initiated, authorized, processed, recorded, and reported. The auditor is to obtain understanding of related accounting records, supporting information, and specific accounts that are used to initiate, authorize, process and record transactions. The auditor should understand how the information system captures events and conditions that are important to the financial statements and how information technology affects the company’s flow of transactions. Additionally, the auditor should become knowledgeable about the companyà ¢â‚¬â„¢s period end financial reporting process, including general ledger procedures, application of accounting principles, procedures used to process and record journal entries and adjustments, and procedures for preparing financial statements and related disclosures (Auditing Standard No. 12, 2010). Pronouncements related to internal controls. Auditing Standard No. 5, â€Å"An Audit of Internal Control over Financial Reporting that  is Integrated with an Audit of Financial Statements,† establishes requirements and provides direction for audit engagements of management’s assessment of the effectiveness of internal control over financial reporting that is part of a financial statement audit. Effective internal control over financial reporting provides reasonable assurance regarding the reliability of financial reporting and related financial statements. The auditor is required to plan and perform the audit to obtain appropriate evidence about whether material weaknesses exist in the internal control over financial reporting. General standards apply in the audit, including technical proficiency as an auditor, independence, due professional care, and professional skepticism. The auditor prepares and signs a report expressing whether the company maintained effective internal control over financial reporting that is dated and issued in conjunction with the report on the audited financial statements (Auditing Standard No. 5, 2007). Auditing pronouncements. SOX authorized the PCAOB to establish auditing and professional practice standard to be employed by registered public accounting firms. Auditor compliance is mandatory. On an interim basis, the PCAOB has adopted the generally accepted auditing standards as described in the American Institute of Certified Public Accountants’ Auditing Standards Board’s Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards, in existence on April 16, 2003 (Auditing, 2003). Ethics and independence pronouncements. In accordance with Rule 3520, the registered accounting firm and auditors must be independent of the firm’s audit client throughout the audit and the engagement period. In accordance with Rule 3500T, the registered accounting firm and auditors shall comply with ethics standards as written in AICPA’s Code of Professional Conduct Rule 102, and interpretations and rulings as in existence on April 16, 2003 (Ethics & Independence, 2003). Quality control pronouncements. In April 2003 the PCAOB adopted as interim quality control standards the AICPA’s Auditing Standards Board’s Statements on Quality Control Standards, as in existence on April 16, 2003. The section requires that certified public accounting firms shall have a system of quality control for its accounting and auditing practice that ensures services are completely delivered and adequately supervised. Firm personnel are to comply with applicable professional standards and the firm’s standards of quality (Quality Control, 2003).  Attestation pronouncements. In April 2003 the PCAOB adopted as interim attestation standards the AICPA’s Auditing Standards Boardâ₠¬â„¢s Statements on Standards for Attestation Engagements, related interpretations, and statements of position as in existence on April 16, 2003. The practitioner shall have adequate training and proficiency in the attest function and the subject matter. The practitioner shall maintain independence in mental attitude, and exercise due professional care in the engagement. Work shall be adequately planned and supervised, and sufficient evidence shall be obtained to support a reasonable basis for the conclusion expressed in the report (Attestation, 2003). Future PCAOB pronouncements. The PCAOB is considering including an Auditor’s Discussion and Analysis (AD&A) with an auditor’s report. The AD&A could include information related to the audit, including audit risks, audit procedures and results. It could also include discussion related to the auditor’s views of management’s judgments and estimates, accounting policies and practices, and difficult issues. (Current Activities, 2013). SOX and PCAOB Impact on Accounting Information Systems The SOX requires that companies evaluate the effectiveness of both the design and operation of internal controls (Holmes & Neubecker, 2006, p. 25). Because of the reliance on accounting information systems for financial transactions and reporting, internal controls must be built into in the accounting system infrastructure in order to provide reasonable assurance that financial reporting is valid, complete, and free of fraud. Damianides (2005) stresses, â€Å"IT will be crucial to achieving this objective and establishing the foundation for a sound internal control environment.† Prior to SOX, there were no definitive requirements on the extent of accounting system information technology controls a company was expected to implement. Prior to SOX, wise managers and companies that placed high importance on integrity had already instituted internal control procedures. The bible speaks to this concept of being good stewards of the property entrusted to us. As noted in Proverbs 27:2 3, â€Å"Be sure you know the condition of your flocks; give special attention to your herds† (New International Version). Once SOX became law, more attention was given to internal controls that should be inherent in accounting information systems. Accounting  transactions from inception to disposition are automated, resulting in a direct relationship between IT effectiveness and operational effectiveness in companies (Holmes et al., 2006, p. 25). The chief information officer plays a critical role in SOX internal control compliance. IT professionals are tasked to provide accurate, visible, and timely information while ensuring the protection and security of information systems (Damianides, 2005, p. 77). IT governance is a process whereby a company’s IT system sustains and supports company goals and objectives (Gelinas, Dull, & Wheeler, 2012, p. 264). The Information Technology Governance Institute (ITGI) created a framework called Control Objectives for Information and Related Technology (COBIT) to provide guidance for companies to implement and monitor IT governance. The five key elements of the COBIT framework are: strategic alignment, service delivery, resource management, risk management, and performance measurement (Kepczyk, 2012, p. 5). Strategic alignment is the integration of the IT infrastructure into an enterprise’s strategic plans. Service delivery refers to the IT systems ability to securely provide information system access on any company-approved device from any location, on-site or remote. Resource management is the proactive monitoring and control of IT hardware and software costs, proactively applying cost-benefit analysis. Risk management encompasses the identification of threats and vulnerabilities to IT infrastructure, with proactive actions taken to mitigate potential impacts. Lastly, performance management is process of determining the acceptable levels of network performance and monitoring adherence through such tools as balanced scorecards and benchmarks (Kepczyk, 2012, p. 5). Businesses that apply biblical wisdom to learning and understanding legal requirements and how to implement them will be successful in overcoming the tactical challenges of complying with the law. We are reminding in Proverbs 1:5, â€Å"let the wise listen and add to their learning, and let the discerning get guidance.† Conclusion The Sarbanes-Oxley Act of 2002 is the most significant legislation concerning market regulation since the Exchange Acts of 1933 and 1934 (Holmes et al., 2006, p. 27). Public corporations are most impacted by the stringent internal control requirements. The PCAOB oversees accounting processes and auditing requirements. Companies that are successful in establishing and maintaining effective internal controls automate them within their accounting information systems. As the automation in business processes is continually growing, managers are challenged to ensure transactions are valid, security is strong, and reports are accurate and valid. 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