Is Facebook Making Us Lonely Essay

In Stephen Marche’s article â€Å"Is Facebook Making Us Lonely?† (2013) Marche suggests that over time, loneliness is becoming more prominent in today’s society. Marche develops his claim by using many published research and scholarly articles. In order to make readers aware of this growing epidemic, Marche’s purpose is to show that by using Facebook people are becoming more isolated. The target audience for this article is Facebook users and people who are interested in joining. Although Marche argues that Facebook is making people lonely, Facebook doesn’t isolate people because of the many networking features such as sending messages and writing on walls. After reading Marche’s article, I was confused because I disagree with his opinion of Facebook. Marche suggests that Facebook is making people lonely, but I believe that Marche’s correlation between Facebook and loneliness is mere speculation. Marche begs the question â€Å"Does the internet make people lonely or are lonely people more attracted to the internet?† (278) I agree with the Australian study â€Å"Who Uses Facebook?† The study concludes, â€Å"People who have unhappy family relationships in the first place seek companionship through other means, including Facebook.† (279) Marche’s argument is weak because his lack of evidence, despite his research. Marche states â€Å"Facebook arrived in the middle of a dramatic increase in the quantity and intensity of human loneliness.† (275) This statement proves that Facebook is not the cause of the increase in loneliness. Some of Marche’s research disproves his correlation between Facebook and loneliness. Moira Burk (graduate student) conducted a study that does not support the assertion that Facebook creates loneliness. Burke concluded â€Å"People who experience loneliness on Facebook are lonely away from Facebook. Facebook is a platform for lonely skulking.† (280) Work Cited Marche Stephen. â€Å"Is Facebook Making Us Lonely.† Connections: Guide to First Year Writing Clayton State University. Mary Lamb. Southlake: Fountain Head Press. 2013. 273-284. Print

Murray Syllabus Spring

It is impossible to comprehensively cover every aspect of SCM in just one semester. Nonetheless, the overarching course objective is to develop an understanding of integrative managerial issues and challenges related to developing and implementing a firm's Supply Chain and Operations Management Strategy. Attention is directed to the supply chain mission confronted by varied types of business organizations. Supply Chain Management is an increasingly strategic function and value-adding process hat achieves time and place synchronization of demand stimulation and operations fulfillment.Executed properly, Supply Chain Management can be a source of sustainable competitive advantage. Emphasis will be placed on challenges related to providing logistical support for development of customer service standards, sourcing, manufacturing, market-distribution and after-sales activities. The topics studied will span supply chain strategy, segmental positioning, service provider relationship developm ent and maintenance, value-added services, forecasting and collaborative planning, rouging strategy, order management, transportation, inventory, warehousing and materials handling and change management.The course will conclude with emphasis on future challenges in the supply chain arena, strategies such as global sourcing trends as well as global logistics issues. Another course objective is to give the student the opportunity to consider Supply Chain Management as a career. Historically, organizations devoted their â€Å"best and brightest† to manage internal operations. Today, leading companies are scrambling to grow in house Supply Chain Management talent ND ensure all general managers have at least a working knowledge of SCM.The class will focus on discussion focused on critical thinking regarding assigned topics. Lecture will be used primarily to reinforce class discussions. Advanced preparation will be essential for effective class participation and overall success. Fi nally, hopefully have some fun along the way as we learn about this dynamic topic! Supplemental Course Materials Several articles have been selected which align with the course objectives and focus topics in the textbook. The content from these readings will serve as a inundation for the class discussions.In addition to these assigned readings, you're also encouraged to read industry publications such as Supply Chain Brain, Logistics Management, Audiologist's and Supply Chain Management Review (all are available online) to learn about breaking news and developments in the field. If you read something in these magazines or Other publications, such as the Wall Street Journal, Economist or Business Week, which relates to a class topic, share it with the class. As time permits, we'll spend a few minutes at the beginning of class discussing current news and developments.

Competitive Advantage Case Study Example | Topics and Well Written Essays - 1250 words

Competitive Advantage - Case Study Example A closer analysis of the case study of Whole Foods shows that it has adopted a differentiation strategy. According to Harasta & Hoffman (2010), differentiation is a business strategy that seeks to build competitive advantage with its product or service by having it different from the other alternative products. This entails that other competitors may find it difficult to offer the market offering. This is the strategy that has been adopted by Whole Foods explained below. The company has differentiated itself from the other competitors by focussing on quality as excellence and innovation that allows them to charge a premium price for premium products. For instance, health conscious people have begun to realise the importance of consuming organic and natural foods and these are mostly found at Whole Foods Market stores. Whole Foods is the world’s leading retailer of natural and organic foods and has 289 stores, 273 stores in 38 states in the US and 6 stores in Canada and 5 stores in UK (Harasta & Hoffman, 2010). All these stores have sustained a competitive advantage by virtue of being unique. Other retail outlets do not specifically focus on strictly organic and natural products like Whole Foods and this is the reason why it has managed to sustain its competitiveness. Essentially, differentiation strategy requires businesses to have sustainable advantages that enable them to provide the customers with something uniquely valuable to them (Harasta & Hoffman, 2010). In case of Whole Foods, this strategy is justifiable because the products it offers are perceived to be of high value by the buyers and this is the reason why they continue to buy them even though they have premium prices. In most cases, buyers purchase products that are believed to be of great value to them. It can also be seen that differentiated products in the market are unique and they can be hardly imitated by other

Assignment Example | Topics and Well Written Essays - 250 words - 246

Assignment Example This has seen to the decline of this practice. By providing the benefits of hanging clothes outside, the author tries to convince people to hang clothes in the sun. In fact, the author goes on to give the economic benefits of clothesline compared to dryers. In the article, the main issue is the decline of clotheslines. Although dryers and washers have contributed to this decline, some house provisions forbid residents from using clothesline (Dewolf, 2007). The established rhetorical mode in the article is comparison and contrast. In the second paragraph, â€Å"...where I discovered that St John’s was precisely the opposite of Calgary.† The author contrasts the use of the clothesline in Montreal and St John’s, and the use of dryers and washers in Calgary. Similarly, in the third paragraph, â€Å"Montreal is similar to St John’s,† this is central to residents in both places using clotheslines. On the same, the author gives possible reasons as to why the clotheslines still feature in St John’s and Montreal (Dewolf,

The culture of Wegnans Essay Example | Topics and Well Written Essays - 750 words

The culture of Wegnans - Essay Example Wegmans has practiced selecting their employees according to their interest and genuine commitment for their field of endeavor. Through sharing a common passion, employees are maintained and developed with appropriate motivation and incentives that contributed to a verly low turnover; manifesting employees’ satisfaction on their jobs. By providing them with ample motivation through compensation benefits and with recognition of performance, the employees’ personal and professsional needs are achieved. Then again, by according them with opportunities for professional growth and development through training programs, employees regard their career with Megmans as worthy and rewarding. In return, employees exhibit exemplary performance through manifesting increased productivity that reverberates to the positive attitute towards workes, customers, and other stakeholders. The crucial role that motivation plays in their organizational culture has enabled them to achieve leaders hip and recognition as one of Fortune’s Best Companies to work for in 2009 (Chapter 16: Cultivating Organizational Culture n.d., p. ___). 2. ... 1). By recognizing that the success of the organization highly depends on its human resources, Wegmans has embodied the ideals and philosphies disclosed in their five statements that explain who the company is about: â€Å"(1) We care about the well-being and success of every person: (2) High standards are a way of life. We pursue excellence in everything we do; (3) We make a difference in every community we serve; (4) We respect and listen to our people; and (5) We empower our people to make decisions that improve their work and benefit our customers and our company† (Wegmans: About Us, 2011, p. 1). Through the years, from one generation to the other, Wegmans has sustained their culture through imbibing these ideals to the people who rose from ranks within the organizational hierarchy. Since Wegmans exhibited a very low turnover, it means that the employees have been loyal to the organization and their training and development program enabled them to assume higher responsibil ities through promotions and being recognized for exemplary performance. These people continue to exhibit and manifest the values that were promoted by the incorporators and their children through the years. The proof that Wegmans has continued to exhibit the culture of satisfying their people is being recognized for the 13th time in Fortune’s Best Companies to work where the award has been given â€Å"very year starting in 1998 through 2010. The company ranked 1st in 2005 and ranked #3 in 2010† (Wegmans: Awards, 2011, par. 4). 3. What are some threats to sustaining Wegmans’ culture? How can these be overcome? Since Wegmans has been exhibiting exemplary performance over the years through sustaining organizational

The Inductive Argument from Evil and the Human Cognitive Condition Essay

The Inductive Argument from Evil and the Human Cognitive Condition - Essay Example The main goal of this paper is to delineate the inductive argument article of Alston and to critically analyze his arguments about the problem of evil, the principles related to skeptical theism, and if a logical argument of evil can be made possible. This world that we are living in is comprised of a very large extent of suffering. However, classical theism asserts that this world is made possible because of the creation of an omniscient, omnipotent, all seeing, and perfect God. The big question mark here is that why would this all powerful and gentle God develop a world that would include a bunch load of suffering? It is quite antagonistic in the sense that the concept of suffering is paired with good will and love. If it is an omniscient entity, the there should be no small bit of suffering in existence on the lands we are stepping in. Undoubtedly, suffering can be highly accredited to evil, that is, it is a bad thing. And this issue regarding the problem of evil was the principal issue in the empirical and inductive argument of Alston. The considerations regarding the problem of evil was the key variable into the establishment of the philosophical argument oftentimes called the argument from evil. As based on the introductory stages of the article, arguments can come from two different forms namely the deductive reasoning wherein its goal is to establish in a convincing fashion beyond any reasonable doubt, a God does not exist. On the other hand, its inductive reasoning counterpart seeks to promote an ideology that it is very implausible that a God exists to the point that it is beyond consciousness about believing of that God’s existence. Before discussing in detail about the inductive argument of evil and non-existence of God, it would be wise to have a brief account about the deductive version of the argument of evil to gain a

Outpatient civil commitment Essay Example | Topics and Well Written Essays - 500 words

Outpatient civil commitment - Essay Example This paper will focus on involuntary civil commitment. Outpatient civil commitment raises ethical and legal issues for the mental health practitioner. Ethical principles require that the decision to commit a patient requires that the clinician balance factors favoring commitment. Such factors include the patient’s welfare and safety, treatment to relieve pain, and the welfare and safety of others. Factors opposing commitment, for instance, individual liberty, patient privacy and the uncertainty of predicting future harm should also be considered by the mental health officer (Schopp, 2003). Ethical principles state that mental health officers who manage suicidal patients need to know the standards and procedures of civil commitment, whether inpatient or outpatient. In cases where commitment laws are strict and commitment is not easy to obtain, other management options must be pursued to obtain adequate treatment for a patient and to reduce the patient’s danger of experiencing more suffering (Schopp, 2003). Mental health officers are bound to be responsible for wrong decisions made. Whenever a clinician is in doubt, he or she should seek judicial review about the commutability of a potentially dangerous action towards the patient. The society defines the role of the clinicians in terms of professional responsibilities to patients. The clinician’s first duty is to do no harm to the patients. They can avoid harming patients by showing respect for their autonomy. Respect of autonomy may be manifested when the patient is allowed to make his/her own decision whether to reject or accept medical care that has been recommended by a medical officer. Acting without the patient’s approval is unethical. Clinicians are also bound by their professional obligations to help patients; doctors are required to provide patients with services that are geared towards benefiting them (Schopp, 2003). On the contrary, there are

Banking Law Confidentiality Essay Example | Topics and Well Written Essays - 1250 words

Banking Law Confidentiality - Essay Example This rule was primarily established to protect customers' right to privacy and enhance their security. It should be noted, however, that the banker's duty of confidentiality is not absolute or impenetrable. In the English Common Law, safeguards, thru the Tournier principles, are provided in order to ensure that obstruction of justice is forestalled. Based on the case of Tournier v National Provincial and Union Bank of England (1924), a bank can legally disclose information about its customer, conditions of which are as follows ("The banker's duty of confidentiality to the customer"): Many argue that client confidentiality has many loopholes and impedes investigation conducted by the police and other public bodies since the right of these administrative agencies to order disclosure is limited. This duty is also criticized for acting as a "cloak" for criminal activities (Cranston). Overriding client confidentiality without court order can only be obtained for the purpose of detection of crime or the apprehension or prosecution of offenders. The standard procedure for obtaining information under this directive is through a letter addressed to the bank's Controller of Information. Should the Controller of Information deem that the grounds mentioned are unsatisfactory then the bank is not obligated to disclose information about its customer ("Legal Update"). However, this does not provide a strong justification as to how the duty of confidentiality as a form of interference in pursuing administrative tasks. This is because a court order may be obtained for the required disclosure. Provided that the local court, in view of the balance of probabilities, deems that a criminal offence has been committed, then a court order is issued for the release of bank information (Cotterill). This procedure is also a form of check on the potential abuses of power by police, investigators, regulatory agencies and other government officials. This has happened previously in Switzerland during the Nazi regime. Nazi agents bribed bank employees to violate the confidentiality of bank clients. When the identities of depositors were revealed, the agents demanded their assets under duress. The agents threatened that the depositors' relatives in Germany would be reprehended (Cranston). To prevent this and other forms of abuse of power and corrupt practices from affecting the banking system and compromise the security and rights of clients, consent from the judiciary through the release of court orders is required. Furthermore, the English Common Law recognizes that disclosure of client information, where the Tournier principles do not apply, may result in serious losses specifically if the customer is running a business. This is because business information is deemed to be commercially sensitive based on its market value (Cranston). It may also cause distress, embarrassment or inconvenience of customers. In such

Poetry Analysis Essay Example for Free

Poetry Analysis Essay Six Galician Poems by Federico Lorca (Madrigal for the City of Santiago, Ballad of Our Lady of the Boat, and Song of the Shop Boy) Lisability: Camellia-any of several shrubs of the genus Camellia, especially C. japonica, native to Asia, having glossy evergreen leaves and white, pink, red, or variegated roselike flowers. Veiled-not openly or directly expressed; masked; disguised; hidden; obscure: a veiled threat. Languishing-to be or become weak or feeble; droop; fade. Pampa-the vast grassy plains of southern South America, especially in Argentina. Nostalgia-a wistful desire to return in thought or in fact to a former time in ones life, to ones home or homeland, or to ones family and friends; a sentimental yearning for the happiness of a former place or time: a nostalgia for his college days. Story-The story is about Federico leaving his hometown of Madrid and going to Santiago. He arrives in Santiago Argentina, because several words he uses and other objects he describes are only found in Argentina. Lorca is in Santiago and it is constantly raining, it is raining at night and in the morning. If he is not writing about rain, it’s the ocean or some other form of water. While wondering the city he encounters a statue or painting of the Virgin Mary. He then travels to the capital of Argentina , Buenos Aires. He says the wind sounds like bagpipes. Ramon de Sismundi owns a shops and he seems to be unhappy throughout the whole poem. Meaning – Rain symbolizes a lot of things especially in poetry where there is not a real meaning. The rain Lorca rights about is cleansing him, starting a new life. All of the difficulties he had in Spain and America are now behind him, it is time for him to move on and start a new beginning. Many people are always stuck in the past, but he is not going to be like them, he is going to move forward and make progress. He also writes a whole poem about Our Lady of the Boat (Virgin Mary). She also represents various meanings, but in this poem he is most likely talking about pureness. A double emphasis since water is also pure. Also he may be trying to tell us that if it wasn’t for his strong faith in the Virgin Mary, he wouldn’t have the chance to move forward. He tends to write about nature, but the otherness of it. He talks about wind, which more than often symbolizes a certain type of force or energy. In Santiago the wind is damp and gray. Ramon is cleaning his shop, and dreaming but this man is still unhappy. He does not find the bagpipe winds of Buenos Aires, people that have positive and happy attitudes find great things about the city and move on, people who are depressed and unhappy such as Ramon do not get nowhere. Maybe Ramon is unhappy because he knows he is going to die, and it is sooner than he thinks. Lorca always seems to be expressing his inner emotions and feelings. Even though this place is great, there is no place better than home. Technique-Lorca is very big on imagery. Almost every single line contains imagery. He really tries to get the reader in the spot that he is at. Lines such as Trembles in my heart, and came the misty dead. He uses imagery to emphasize the meaning. Often, the intention of Lorca is to change the way readers see the world. Especially with Lorca’s themes, some of which include: awareness of death, our limitations, isolation and nature. He uses a lot of diction which is choosing certain words to emphasize something else, whether it is emphasizing the meaning or imagery. He also does not give no direct meaning. Mo or Pomo- Lorca is definitely a modernist poet. Not only in the pom but also in real life. He stuggles with the fact that he is homosexual and many people do not accept him, placing himself on the lower part of the hierarchy. Even though he is low on the hierarchy is doesn’t prevent him from making progress and moving on, leave everything else behind. These poems are modernist simply because of their appearance, they are very structured and have the same number of lines in each stanza, very formal.

Proctor reluctantly Essay Example for Free

Proctor reluctantly Essay This powerful line comes in act 4 when Proctor reluctantly confesses to seeing the devil. He is now passionate about making sure his name doesnt get put up on the church door. This is the line that starts the incredible build up of emotion and frustration leading to the dramatic climax of the play. Saying it with a cry of his whole soul shows how much his name means to him. There isnt a more emotional way he could say it than with his whole soul. John Proctor would rather give up his life than his name. The exclamation mark at the end and the word cry shows he should shout the words with a lot of emotion and passion. I can imagine the actor looking very angry and yelling the line with his arms spread and his fists clenched in rage at the prospect of losing his dignity and reputation. I think when he says the line the other charactors will be silenced and be shocked by his flood of emotion. This abrupt line would surprise the audience and it might make them sympathize with Proctor. In Act 2 John is asked by Hale to repeat the Ten Commandments and remembers all but thou shalt not commit adultery and has to be reminded of it by Elizabeth. It is ironic that Proctor forgets this sin because of the affair he had with Abigail. Adultery was seen as a terrible sin in the Puritan society and adultery was taken very seriously. From Elizabeths perspective this would make her feel uncomfortable as she is wounded by her husbands affair: Proctor (as though a secret arrow had pained his heart): Aye. The description Miller uses to show how Proctor should say the line is very dramatic and the simplicity of just using the word Aye will also have dramatic impact. I can imagine the actor almost whispering the word, dropping his head in shame and with a crack in his voice. This might have the effect of generating sympathy from the audience for both Elizabeth and John. It also adds to the build up of tension creating an expectant atmosphere. Arthur Miller is very good at making the audience feel very involved. One of the ways he does this is by using a technique called dramatic irony. Dramatic irony is when there is contradiction between what a character thinks and what the audience knows to be true. For example in Act 3 Proctor confesses to the court that he had an affair with Abigail. He tells them that Elizabeth knew about the affair and this is why his wife put Abigail out of the house. Danforth sends for Elizabeth and orders that no one is to speak to her and Proctor to turn his back. She is asked about the affair. Not knowing that Procter has confessed and trying to protect Proctor, she lies and denies all knowledge of the affair between John and Abigail. She realizes too late that she should have told the truth and she is led away. During this most tense scene the audience would feel very frustrated with Elizabeth and be willing her to tell the truth. The audience would feel sorry for Elizabeth as she lied to protect Proctor even though it was about his affair, which deeply hurt Elizabeth. At this point in the play I felt desperate for Elizabeth to tell the truth. Arthur Miller uses very powerful stage directions in The Crucible. He uses them for several reasons. One of the reasons is to describe a movement or action of a character. He directs this line at Mary Warren. His wife has just been arrested on suspicion of witchcraft after a poppet is found in her house, which Mary made. This movement prepares us for the dialogue, which is to follow: Proctor (moving menacingly towards her): You will tell the court how that poppet came here and who stuck the needle in. This shows the mood that Proctor is in. Proctor is furious at Mary and wants to scare her into telling the court. The movement would draw everyones attention towards the actor. I think the word menacingly would mean that the actor would walk purposely with an edge of threat towards the girl. He would tower over Mary ready for the dialogue. By this point the audience would be anticipating though his actions what would be going to happen next. In Act 4 Proctor is losing control and is confused about his decision of confessing to seeing the devil: (He moves as an animal, and a fury is riding in him, a tantalized search). This stage direction would enable the actor to behave in a dramatic, inhuman manner. I can imagine the actor pacing and his eyes searching for answers. It would give the actor the opportunity to take centre stage and exploit this important twist of the play. This would add dramatic tension and a feeling of anticipation of what Proctor was going to do next. I think the actor would pace up and down the stage quickly with his body quite tensed up. I think Arthur Miller was successful in creating tension in The Crucible. He does this through a variety of methods. Firstly his use of dark, forbidding sets. This gives the idea of tension before the scenes have even begun and the characters have started speaking. His use of dramatic dialogue and stage directions build up the tension and help the actors relate to the character and perform the play with more emotion towards the characters. Through dramatic irony he involves the audience and manages to maintain their interest throughout the play. Miller portrays the characters in an intense way. The relationships between them are very close, with the stifling intimacy of their lives adding to the slow build up of hysteria in the play. I found the most dramatic moment in the play was when Proctor confessed to his affair. Elizabeth was then asked if she knew about the affair but she denied all knowledge of this. This was a particularly tense moment because anxiety and frustration was high; the characters along with the audience wanted her to tell the truth, fearing the consequences of a lie. This had the affect of making me feel nervous that something could go wrong and also involved because I knew about Proctors confession. I felt that Abigails character was especially strong and influential in the play. She was the root of all the troubles. I felt pity for Elizabeth because of Abigail; her affair with Proctor and her accusations about Elizabeths involvement in witchcraft destroyed her life. Miller has the ability to pull the audience into the lives of the characters by his use of dramatic devices and theatrical techniques, which maintain interest and participation throughout the play. Miller made me feel nervous and frustrated in The Crucible. He made me feel sympathy, fear and anxiety towards the characters. For example I felt great empathy for Elizabeth Proctor as her husband betrayed her and then she was accused of being a witch. Miller uses the other characters to portray Elizabeth as a cold person but through our knowledge of her as the play progresses we become emotionally involved with her and come to realize what a strong courageous woman she is. With Elizabeth, as with many other characters, Miller allows us to make up our own minds about their honesty and strength as we are drawn into the characters lives and we begin understand the double standards and different tensions that are operating throughout The Crucible.

Overview of Ocular Histoplasmosis Syndrome (OHS)

Overview of Ocular Histoplasmosis Syndrome (OHS) Dr Pradeep Venkatesh Histoplasmosis Amol D Kulkarni and Suresh R Chandra Introduction Histoplasmosis is a systemic disease caused by Histoplasma capsulatum.1 Introduction Histoplasmosis is a systemic disease caused by Histoplasma capsulatum.1 It produces intracellular granulomatous inflammation of many organs including eyes, lungs, liver, spleen, etc. Ocular histoplasmosis syndrome (OHS) is characterized by a triad of signs –of punched-out atrophic choroidal scars in the macula or periphery, peripapillary atrophy and choroidal neovascular membrane (CNVM).2 Etiology-Aetiology HistoplasmacapsulatumH. capsulatum, a dimorphic fungus, is presumed to play a causative role in the development of OHS.1 There are few reports of pathologic and molecular evidence supporting a the direct role for of H. capsulatum in the development of chorioretinal scars, ; however, no serologic confirmation of histoplasmosis infection has been reported.3,4 A haematogenous dissemination of the fungus results in choroidal invasion and subsequent scarring. Additionally, disseminated histoplasmosis presents with intraretinal infiltrates composed of histoplasma yeast cells that are easily demonstrable on histology. Extensive study of the affected individuals in Europe and the United States has revealed the presence of human leukocyte antigen (HLA)-DR15). 1: Please provide the full form of DR>.5 No full form; it indicates type of HLAThis HLA association suggests that immune reaction is likely to play a major role during the development of scarring and CNVM. H. capsulatum may induced local ized autoimmune reaction in the retina. However, an infection with this fungus is not an absolute requirement for the development of clinical OHS. Because of this lack of association, there has been a suggestion to rename this clinical syndrome as ‘multifocal choroidopathy’. Epidemiology OHS is most common in the Ohio and Mississippi River valleys of the United States, which are endemic for H. capsulatum.6 Up to 70% of the population living in the endemic areas reacts positively to the histoplasmin skin testing and 1.5% exhibits the typical fundus findings. 7It can be a blinding disease in its more severe manifestations. There is no gender predilection, although some reports show a higher prevalence in women. Pathobiology OHS belongs to the spectrum of autoimmune diseases triggered by an infectious organism, with H. capsulatum being one of several candidate pathogens. It is characterized by a chronic reaction to the immunogenic residua of the H. capsulatum, which acts as a nidus for inflammation. Light microscopy reveals mixed inflammatory cells in the choroidal lesions with the loss of overlying retinal pigment epithelium. There are adhesions between the outer retina and choroidal lesions. The genesis of CNVM in OHS is thought to be caused by the disruption of Bruch’s membrane at the site of atrophic scar. Systemic Featuresfeatures Mycilia Mycelia of Histoplasmosishistoplasmoses are inhaled and they transform to the yeast form shortly and infect lungs. They can produce caseation and enlargement of hilar nodes, which produce typical shadows on X-ray. About 90% of cases are benign and do not produce symptoms. In dDisseminated2: Kindly >OK histoplasmosis are is characterized by pyrexia, vomiting and enlargement of liver, spleen, and lymph glands. The Involvement involvement of skin, mouth, gastrointestinal tract and heart may also occur. Ocular Featuresfeatures The clinical findings in OHS include peripapillary atrophy, multiple punched punchedout white atrophic choroidal scars (histo spots), and a macular CNVM, accompanied by the complete absence of a cellular reaction in the anterior chamber or vitreous cavity [(Fig. 40.1(aA)].6 The histo spots are considered to be the earliest stage of the disease, and are usually asymptomatic [(Fig. 40.1 (Bb)]. CNVM will develop in fewer than 5% of individuals with histo spots. The Clinical clinical presentation of CNVM involves acute or insidious onset of painless progressive blurring of central vision and metamorphopsia. The Fundus fundus examination typically shows a yellow-green subretinal discolouration with accumulation of subretinal fluid. In advanced cases, there is subretinal fibrosis leading to disciform scar formation and that is associated with severe central visual loss. 9The exact time frame between the initial choroidal scarring and CNVAQ3: Please check if CNV stands for â€Å"choroidal neovascularization†and CNVM is choroidal neovascular membrane and should be replaced with CNVM>NO development is difficult to determine given that histo spots are asymptomatic. New histo spots may develop in more than 20% of individuals while they are under observation, ; however, only 3.8% progress to CNV. The precipitating factors promoting such progression are not known. Some studies implicate emotional stress and tension headaches as associated events. Diagnosis OHS is a clinical diagnosis and relies on the observation of characteristic fundus lesions in one or both eyes. Intravenous fluorescein angiography (FA) and optical coherence tomography (OCT) can assist in the evaluation of CNVM (Figs. 40.2 and 40.3). FA assists in identifying areas of CNVM and in planning photodynamic therapy. OCT is a useful tool for the detection and monitoring of treatment response. 10 Treatment The optimum treatment of subfoveal and juxtafoveal CNVM is the main focus in OHS. Histo spots are asymptomatic in most cases and require no treatment until a progression of the disease is detected.9-11 Corticosteroids Regimens of systemic corticosteroid therapy were widely used in early studies of ocular histoplasmosis. 12Few clinical studies have evaluated the role of subtenon’s and intraocular triamcinolone. The intravitreal steroids demonstrated favourable visual outcomes; however, they are associated with cataract formation or progression and increased intraocular pressure.13 Laser photocoagulation Laser Photocoagulation photocoagulation effectively inhibits the progression of OHS-related CNV. In randomized trials, the Macular Photocoagulation Study demonstrated that argon and krypton laser photocoagulation is effective in treating well-defined, classic extrafoveal, juxtafoveal, and peripapillary CNV lesions secondary to OHS.14, 15 Only 12% of treated individuals experienced significant disease progression, compared with 42% of the control patients. Surgical therapy The role of submacular surgery for the removal of CNV lesions was evaluated in a multicentere randomized clinical trial. 16The study data indicate that surgery may be beneficial to patients with visual acuity worse than 20/100, and subfoveal CNV. Photodynamic therapy Verteporfin in Ocular Histoplasmosis study enrolled 26 patients prospectively with subfoveal CNV and demonstrated an improvement of visual acuity from baseline as well as an absence of serious adverse events at in 2 years.17 Anti-vascular endothelial growth factor (VEGF) therapy Several intravitreal anti-vascular endothelial growth factor (VEGF) treatments are currently being pursued for the treatment of OHS-related CNV. Few retrospective studies have evaluated the role of intravitreal anti-VEGF therapy for CNV associated with OHS. One such study by Ehrlich et al. found that at least 50% of eyes with subfoveal or juxtafoveal CNV experienced ≠¥>=3 three lines of vision gain and 91.5% to –100% of patients had improved or had stable visual acuity (at 3-– to 12-month follow-up) after the intravitreal bevacizumab therapy. 18Similarly, the results concerning the therapeutic efficacy of ranibizumab are promising. Both treat-and-extend and pro re nata treatment strategies were effective. A study by Nielsen et al. demonstrated that many eyes require long-term anti-VEGF therapy to suppress the choroidal neovascular activity in OHS.19 Suggested reading Smith RE, Ganley JP. An epidemiologic study of presumed ocular histoplasmosis. Trans Am Acad Ophthalmol Otolaryngol 1971; 75:994–-1005. Gass JDM, Wilkinson CP. Follow-up study of presumed ocular histoplasmosis. Trans Am Acad Ophthalmol Otolaryngol 1972; 76:672–694. Hawkins BS, Alexander J, Schachat AP. Ocular histoplasmosis. In: Retina. Ryan, SJ, Schahchat, AP, editors. Retina. St. Louis, MO: , Mosby; 20014: Please check the author spelling>. Oliver A, Ciulla TA, Comer GM. New and classic insights into presumed ocular histoplasmosis syndrome and its treatment. Curr Opin Ophthalmol. 2005 Jun;16(3):160–165. Prasad AG, Van Gelder RN. Presumed ocular histoplasmosis syndrome. Curr Opin Ophthalmol. 2005 Dec;16(6):364–368. Macular Photocoagulation Study Group. Argon laser photocoagulation for ocular histoplasmosis: results of a randomized trial. Arch Ophthalmol 1983; 101:1347–1357. Macular Photocoagulation Study Group. Krypton laser photocoagulation for neovascular lesions of ocular histoplasmosis: results of a randomized clinical trial. Arch Ophthalmol 1987; 105:1499–-1507. Rosenfeld PJ, Saperstein DA, Bressler NM, et al. Photodynamic therapy with verteporfin in ocular histoplasmosis: uncontrolled, open-label 2-year study. Ophthalmology 2004; 111:1725–1733. Nielsen JS, Fick TA, Saggau DD, Barnes CH. Intravitreal anti-vascular endothelial growth factor therapy for choroidal neovascularization secondary to ocular histoplasmosis syndrome. Retina. 2012 Mar;32(3):468–472. Fig. ure 40.1 Fundus photographs of a patient with OHS showing peri-papillary atrophy and CNV with subretinal haemorrhage in the right eye (A) and macular histo spot in the left eye (B).Choroidal neovascularization Fig. ure 40.2 Early (A) and late (B) phase fluorescein photographs showing CNV with subretinal haemorrhage secondary to OHS. Fig. ure 40.3 OCT scan showing CNV with intraretinal fluid secondary to OHS.

Political Cartoons :: essays research papers

American political cartoons often follow the general displeasure of the government by the American people. They run the gamut from economics to foreign policy to the overwhelming popular topic of bureaucracy.   Ã‚  Ã‚  Ã‚  Ã‚  As an avid reader of political cartoons on a daily basis I enjoy the humor and cynicism found within these forms of speech. Not only can they poke fun at politicians for their behavior, but, they often raise a strong sense of values and morals in the person that reads them. Whether a person agrees or disagrees with the way a certain topic is portrayed in the cartoon it accomplishes the artists goal of making their reader stop and ponder for a moment about the topic being covered and how it relates to them. From topics currently facing the United Nations, our federal government or current news events, the cartoonists use a medium that was once reserved for innocent humor and changes it so that it draws the readers attention (since it is a cartoon and people seem to enjoy reading the funnies), and makes a statement, whether direct or indirect, that often makes people speak about or try and change the topics outcome.   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Since the beginning of America political cartoons have often portrayed government officials as inept and sometimes just plain stupid. Politicians are very easy targets for the press and so become the subject of many daily papers editorial page cartoon.   Ã‚  Ã‚  Ã‚  Ã‚  Although sometimes the cartoonist draws on current events and pay tribute to people who are often thought of with reverence. Take for example Charles Schultz, on the day following his death most cartoons as well as political cartoons payed homage to a person who is considered the greatest cartoonist of all time. Other cartoon strips showed their characters attending his funeral or missing him in some other way. While the most poignant political cartoon I remember about his death was by a cartoonist Mike Thompson of the Detroit free press. It showed Charlie Brown walking through the gates of heaven with an older man walking beside him and saying to him, â€Å" Now, a few pointers about kicking a football†.

Teens And The Media Essay -- essays research papers

Portrayal of Teens in the Media The media, that giant intimidating creation has taken the stereotypes of teens, the way people view teens, and the way we view ourselves, and has turned it into a delusional monster. The media at this point in time portrays teenagers as generally bad. Well to be honest, not generally bad, but mostly horrible. We are seen as the cause for alarm and trouble in society. The media portrays us as manic delinquents with no solid past and no concrete future. The main points of teenagers that are warped into a lie are appearance and generalization of actions. The media spreads the idea that just because some teens choose to get more piercing done, or a tattoo, or decide to get a different hair color that it is somehow related to a dysfunctional sector of society. People have to realize that the adolescent/teenager portion of ones life is a time of self realization and expression. Teens are just finding these things as outlets for emotion and expression. The media uses these things and utilizes them in a sort of campaign to portray us as bad and untrusting. Teens are not only portrayed as delinquents but also as disloyal, jobless, untrusting monsters. The media causes the public following to assume that all teenagers are bad and immoral just because of a few that have done things wrong. And even when a teen does something wrong, that too is sensationalized. We do not generalize that all adults are killers and rapists just because a few have chosen...

Ernst and Young Presentation

Accounting 302 9/18/12 Ernst & Young Guest Speaker Response After looking through the Ernst & Young PowerPoint presentation, there were certain points covered that were similar to our Sky Air activity from class. One of the key points covered was the idea of purchasing a company, and how much one would pay for it. It was brought to our attention from both the PowerPoint and class lecture that buyers and sellers may have different perceptions of value. This occurs because buyers do not want to â€Å"pay up front† for uncertain earnings.From what we learned in the Sky Air activity, Thyestean, the principal, is similarly concerned about whether or not Kaplan, the agent, will be loyal enough to provide accurate data and analysis of his own company. Both the PowerPoint and Sky Air focus on information asymmetry, and how it can be reduced. We learned that having an independent Board of Directors and external auditor would improve the accuracy in the information provided to the princ ipal, which will therefore reduce information asymmetry.Another concept we went over in the Sky Air activity that was mentioned in the PowerPoint was the idea that there may be risky acquisitions. We learned from the slides that in order to reduce the risk, the principal must include a request or incentive. The example described from the slides included a Technology company was being sold for $100m. The buyer agreed to purchase it, under the circumstance that it shall have to meet certain projections. This shows that even though the shareholder is affected in the long run, he/she will not be affected (negatively) drastically since there are certain mandatory projections to uphold.Similarly, in the Sky Air case, we came to the conclusion that if the buyer purchases the company, he/she should request that Kaplan’s compensation be linked to his profits, so that there is less risk (manager cares more about short-term, shareholder cares more about long-term, this way manager will care more too). Although the PowerPoint presentation was based more on the financial aspect of the company’s acquisition, it still provided relevant information that we learned in class, and too coincided with the Sky Air activity.

A Glimpse Into the Story of an Hour by Kate Chopin

A Glimpse into The Story of an Hour by Kate Chopin Marie Edmund ENG 125: Introduction to Literature Nathan Pritts February 11, 2013 A Glimpse into The Story of an Hour by Kate Chopin Literature can be found at every turn and there are many different genres to choose from. Each brings with it a new world for the reader to immerse himself. Literature allows the reader to experience a new perspective. It allows the reader to feel and connect with the story and its characters. No matter the genre, the world created in a literary work provides enlightenment to the reader in spite of the varying emotions it conveys.One such literary work is Kate Chopin’s, â€Å"The Story of an Hour†. This short story captured my interest through its use of irony. In studying this specific work, I chose to use a reader-response approach to evaluate and analyze the text. Using a reader-response approach allows me to connect with the story and reflect on the wide array of emotions presented in t he story. In order to connect I had to read imaginatively and immerse myself in the story and put myself in the shoes of the main character, Mrs. Mallard.Once that was taken care of I had to consider or analyze what I had read, and then draw conclusions or interpret what I had read. In short, â€Å"The Story of an Hour† is about a woman who experiences a multitude of conflicting feelings at the news of her husband’s death due to a tragic train accident. Some of the feelings Mrs. Mallard experiences in this story are grief, exhaustion, fear, joy, and freedom. It is interesting to note that many of Chopin’s literary works represent women who are struggling to be free or to have independence of self.Also noteworthy is the fact that Chopin’s father died in a train accident and Chopin herself â€Å"†¦grew up surrounded by smart, independent, single women† (Wyatt, 1995, para. 2). It is no wonder that she portrays Mrs. Mallard as a strong, independen t woman, in spite of her heart trouble. At the onset of the story, one might have the opinion that Mrs. Mallard is weak because of her heart trouble and the â€Å"great care† that is taken in relaying the news of her husband’s death. However, it is quite the opposite. Initially she is distraught; stricken with grief and exhausted. But these feelings give way to something more.Using simile, the writer paints a clear picture of a new beginning†¦Ã¢â‚¬Å"She could see in the open square before her house the tops of trees that were all aquiver with the new spring life. The delicious breath of rain was in the air† (Clugston, 2010). These thoughts of a new beginning brought with it fear for Mrs. Mallard. She was fearful of what she was feeling which could be described as joy or anticipation. Not wanting to seem heartless, in my opinion, she â€Å"beat it back with her will†, to no avail. She was finally free. Free to â€Å"live for herself† and to only think of her needs.This desire for freedom and self seems to be a running theme in many of Chopin’s literary works and can be seen in the character, Edna Pontellier, when she stands naked on the beach at Grand Isle. In a review by Lewis P. Simpson (1971), he quotes Seyersted who says that Edna â€Å"symbolizes a victory of self-knowledge and authenticity as she becomes fully herself. † I believe that this depicts Mrs. Mallard as well. Mrs. Mallard knew that her husband loved her and because of that she would still feel sorrow and grief, but she would also feel relief. Relief because she knew she had the rest of her life ahead of her to live it as she pleased.Unfortunately for her, that relief was short-lived when in an ironic twist, her husband, Brently Mallard walked in the front door alive and well and Mrs. Mallard died. There are many different genres of literature but in particular I really enjoyed Chopin’s short story The Story of an Hour. The textbook tel ls us, â€Å"Literature restores the past, stimulates the imagination, glorifies the commonplace, evokes emotions and links feeling to thinking, upholds a vision of the ideal, and explores significant human questions and reveals human nature (Clugston, 2010).This rings true for this piece of literature. It brought together elements of imagination, symbolism, and metaphors that paint a vivid picture of a woman who feels repressed in her marriage and embraces the freedom she feels at the news of her husband’s death. This piece allowed me to experience a new perspective. It allowed me to feel and connect with the story and its characters. It created a world that I could immerse myself into. References Clugston, R. W. (2010). Journey into literature. San Diego, California: Bridgepoint Education, Inc.Retrieved from https://content. ashford. edu/books/AUENG125. 10. 2/sections/sec2. 3 Kate Chopin: A Critical Biography by Per Seyersted; The Complete Works of Kate Chopin by Per Seyer sted; Kate Chopin Review by: Lewis P. Simpson Louisiana History: The Journal of the Louisiana Historical Association , Vol. 12, No. 1 (Winter, 1971), pp. 86-88 Published by: Louisiana Historical Association Article Stable URL: http://www. jstor. org/stable/4231171 Wyatt, N. (1995). Biography of Kate Chopin. Retrieved from http://www. vcu. edu/engweb/webtexts/hour/katebio. html

Self Awareness as a Component of Emotional Intelligence

I came to understand self awareness as recognition of our personality, our strengths and weaknesses, our likes and dislikes. Our ability to know ourselves inside out gives us media to be proactive, we know our weaknesses which naturally make us reactive but by being able to identify them, we can work on them and incorporate proactiveness in our dealings. Self awareness which is a personal competence is different from the other of its kind called â€Å"self regulation† because the latter has to do with self control, trustworthiness, conscientiousness, adaptability and innovativeness.Also it differs from the social competences which include empathy and social skill, while empathy is about developing others, being service orientated and cross cultural sensitivity. Social skill cuts across the ability to make influence, conflict management, cooperation and team work. Often times our self awareness can be a pre-requisite for effective communication, building relationships as well a s developing empathy for others, thus making â€Å"self awareness† the main pillar amongst the components of emotional intelligence.A person with excellent self awareness can discover that his ability to relate and communicate in the proper way with people in the morning is never the best; this is because he makes rude and derogatory statements without actually weighing it properly in his mind. Fully acknowledging this, he will be proactive by seeking solutions. The solution can either be scheduling the time he really meet people to be at a time he is fully conscious with his brain working efficiently. He can also deal with the root cause of why he pisses people off in the morning.In improving your self awareness, it is important to note the following, although self awareness can be in-born, it could also be learnt, the process of learning requires time, motivation to change, persistent practice and feed back. This is because no success can be achieved in life without desire and effort. The first skill to learn in developing self awareness is to â€Å"recognize and manage your emotion† it is important to be aware of your emotions and how they influence your thoughts and actions.This is because even if we deny them, we can’t eliminate them, they are still there whether we are aware of them or not. Unfortunately without self awareness we are not able to fully understand our own motivations and needs or to communicate effectively with others. The second skill to learn is â€Å"rapidly reducing stress†. When we’re under high levels of stress, rational thinking and decision making go out of the window. Being able to manage stress in the moment is the key to resilience. Self awareness helps us stay focused and in control-no matter what challenges you face.The third skill to learn is how to use humour to deal with challenges and conflicts, a good sense of humour is an antidote to difficulties. They lighten our burden and help us kee p things in perspective. The belief that learning emotional intelligence was learnt in group is false, rather an individual approach with the help of a coach should be employed. Also the neuro-transmitters of the limbic system and not the neocortex should be targeted when learning, finally it should be known that self awareness can not be learnt by mere reading about it without dedicated practical efforts.

Graduate Essay

High expectations College admissions are tough—approximately 50 percent of all college applicants are rejected by their school of choice. And when it comes to graduate school, things are even tougher, and expectations are higher. The ability to create a piece of writing that properly illustrates your individuality and distinguishing characteristics are vital for admission. Admissions officers look at thousands of essays, so differentiating yourself is vital. However, distinguishing yourself from everyone else can be a tough challenge. That’s why we’re here to help. Survival of the fittest You will find yourself pitted against thousands of other students, many with similar backgrounds and similar academic ratings. What you need is an unforgettable first impression—one that will get you instant approval in the eyes of admissions officers. The key to that first impression is your admission essay, which is your primary chance for a good first impression. It is your first chance at presenting a well-thought-out exposition of your worth, your virtues, and your individuality. Fresh ideas Any professional writer will agree that editing by persons other than the writer himself is a very important step in the writing process. Even the most seasoned writer can always benefit from the â€Å"fresh† eyes of a third party, whether editing or critique is needed. That’s where we come in. Our team of professionals will edit and reinvent your essay to give it that fresh edge. An essay that looks like everybody else’s will take no time to reach the reject pile. But with the extensive experience of our writers and editors, we are quick to recognize the ordinary from the excellent, vastly improving your chances of getting accepted. Our service You can take advantage of our pool of experienced professionals to leverage yourself above the majority of applicants. We eliminate any grammatical errors and unneeded wordiness, and we streamline sentence structure and improve style. We offer three types of services according to your needs. First is our Admission Essay Writing service, where personal facts are presented to the best advantage. While good grades and flawless records are also important, they are not enough to distinguish you. What really differentiates an admissions essay is the personality and character that the essay shows about you. Second is our Admission Essay Editing service, where we eliminate all spelling, grammar and style errors. Most importantly, emphasizing your individuality by affecting a unique style and preserving your voice. Our third service is the Admission Essay Review, which entails elimination of errors and professional editor’s suggestions for improving your essay, again with special emphasis on stressing your individuality. All services are delivered as double-spaced, 12 point Times New Roman documents, with no page limits.

Architecture and Commerce-Free-Samples for Students-Myassignment

Carson Pirie Scott Department Store was the first building in the nineteenth century that incorporated the word skyscrapers in the city of Chicago 1 . The fruits of a new prosperity are enjoyed when the dawns of enlightened views break through the dark problems that surround us thereby creating a new freedom for the human kind Carson Pirie Scott Department Store breaks the monotony of crowds of the tall building along State and Madison Streets of Chicago. The structure is constructed of bronze on the ground floor with the facades finished on broad white. The building serves to illustrate the relationship between architecture and commerce. Being an architect of the neoclassical times, Sullivan maintained his phrase of form follows function in his design work. He thus resorted to coming up with a building that reflects the social functions that are to be served by the space 2 .   This was after he analyzed the challenges of high-rise commercial architecture. He illustrates his philosophy through describing an ideal tripartite skyscraper in which the first level which is the base level is the ground floor that houses business activities. The ease of public access, open space and light dominate. The second level is accessed by the public through the 3 staircase. The next level encompasses offices which have the same design because they serve the same function. As was argued by some of the modernist architects of the time, Sullivan based his design achieving more of functionality than beauty. It is possible to build a beautiful structure but at that time Sullivan went for a structure that is ugly but functional as opposed to just erecting just faà §ade architecture. Sullivan illustrates his philosophy in the design of Carson Pirie Scott Department Store in which he gives emphasis to the lower street level and entrance that attract shoppers into the store. He achieves that by using very large windows on the ground floor used in displaying products, placing the three doors that serve as the entrance within a rounded bay at a corner of the site 4 . The placement of the doors makes them visible from any direction when one is approaching the building. Giedion, Sigfried. Space, Time and Architecture: The Growth of a New Tradition. New York: Harvard University Press, 2013. Siry, Joseph. Carson Pirie Scott: Louis Sullivan and the Chicago Department Store. Chicago: University of Chicago Press, 2015.

UDP protocol issues Research Paper Example | Topics and Well Written Essays - 1500 words

UDP protocol issues - Research Paper Example Reliable and unreliable do not denote whether certain IT tools will perform properly or not, rather it denotes whether the IT tools can deliver guaranteed services. A reliable IT system usually sets up connections and accordingly confirms the accurateness of data transmission and integrity of data. Reliable protocols perform effectively in such a medium which has high tendency to errors. In contrast, an unreliable IT system makes no attempt to develop a connection and do not verify the data. It also does not make any endowment for data recovery or loss of data. Unreliable protocols perform effectively on such kind of medium which has low possibility of data loss and low tendency of error rates. In this context, it can be stated that Transmission Control Protocol (TCP) is considered as a usual reliable protocol and User Datagram Protocol (UDP) is an example of unreliable protocol (Zandy & Miller, 2002). Unreliable Communication and Its Impact on Application Complexity Communication ch annels usually use one of the two types of protocols namely TCP or UDP. In case of TCP i.e. reliable communication, there exists the acknowledgement of received data, while in UDP, no response exists on communication. Thus, in UDP applications, there can be no guarantee for delivery of information or duplication of information. Unreliable communication of UDP minimizes the complexity of applications which help to reduce overhead. UDP applications are usually simpler than TCP applications, as the key objective is to develop a boundary between networking application procedures, operating in higher layers. UDP takes the data, packages it in simplified format, and sends it to the IP address for transmission. This low level of complexity helps to ascertain rapid transmission of information without any delay. Thus, in short, it can be stated that unreliable communication can reduce complexity and increase rapidity of applications (Sinopoli et al., 2004). Issues Related To the Reliability of an Application That Uses UDP There are several applications where UDP is used and one of the most popular applications is Voice over IP (VoIP). Detailed Analysis of the Application VoIP has become one of the newest applications in the internet. Traditionally, voice and signaling data was directed only through dedicated circuit by using standard TCP protocol on physical links such as telephony channel. This exchange of information occurs from both directions at the similar time. In telephony channel, the voice is perceived through microphone and transmitted to the communication channel. However, in VoIP, the voice is electronically encoded through Pulse Code Modulation (PCM) and then directed through internet channel by data packets. Whereas in typical telephony system, voice data are transmitted at a continuous rate, in VoIP, comparatively small data packets are transmitted at a continuous rate. However, the advantage of VoIP over telephony system is that a high-speed network can transport the data packets for different voice channels and also possibly share with other types of data simultaneously (Bu et al., 2006). UDP protocol is used for transmitting voice data on VoIP network. UDP is considered as ‘send and forget’ protocol with no prerequisite for transmitter to recall sent data packets, because it can lead to reaction error (Bu et al., 2006).

Class and race and civil war in france Essay Example | Topics and Well Written Essays - 1000 words

Class and race and civil war in france - Essay Example During the riot, there was a large population of whites and blacks. The whites had their own say on how things were to be done and also how people around them would live. Chances for blacks getting a job would be extremely limited, considering their skin color and their social status. The riots came at a time when the whites were the majority, and they had superior control of the financial state. It was a time when the credentials on the CV did not matter. Once a name was seen to be foreign, then it deemed the chances of the said person getting a job. The rioters destroyed and damaged places that symbolized their suffering. There was so much racism that there came to be certain cakes sold in the streets that bared the name negro-head. The rioters protested against the suffering that they encountered from the landlords, were in favor of white tenants and the rest would be sent off. From the BBC world news, the blacks were also discriminated because of their language which was termed a s poor English. There was so much hatred in that the television shows only showed whites acting. The BBC described these events as cruel, in that there could not be a single black person on television (Civil War in France, 178). The news source described the discrimination that was in France in a way that seemed that what was being done was wrong. In the events that brought about the riots, the minority communities could be seen doing the manual labor that was meant for them. The riot brought to light how the minority communities did all the cleaning, driving, pushing and serving the communities that considered themselves popular. The BBC world news also brought to light the lack of representation of the minority communities regardless of the situation. Though the riots were not rightfully justified and the damage done was not the solution, BBC world news brought to light the fact that what was happening in France was not only wrong, but immoral, unjustifiable, mean and a lack of re spect for humanity. The ethnic minorities were not represented when it came to political functions. This can be seen from the BBC world news report about an incident that involved a meeting by certain representatives that were concerned about the sudden unrest before the riots. The BBC world news stated that during and after the emergency meeting, there was no single black person in the committee that was to oversee the issue of unrest. Even the trade unions were no better. They showed the same social discrimination and difference in class and race. African and Asian communities resided in places that were dreary and not fit. They lived in isolated places and during the riots it could be seen that the police did not stop the rioters from destroying their own homes, but for the homes of those living in the urban states, they were protected (Civil War in France, 189). The civil war in France shed some light on the notion of proletariat revolution in that it was a political revolution whereby there was an attempt to overthrow some of the individuals who attained powers in the political, social and economic arena. It was an attempt whereby the working class individuals wanted to overthrow the bourgeoisie, a name given to those in power. Socialists advocated for the revolutions, and they were backed by communists and anarchists. An excerpt that shows this from the civil

Spread of disease Essay Example | Topics and Well Written Essays - 500 words

Spread of disease - Essay Example The humoral theory was the hub of cause of disease in the European world till it was phased off by the germ theory that was first conceived in the sixteenth century. It took three centuries for the germ theory to be completely developed and it was accepted in the nineteenth century (Thargard, 1997). Robert Koch made the first discovery of the cause of disease where he postulated bacterium as the cause of tuberculosis in 1882. In 1932, Prontosil drug was discovered by Gerhard Domagk as the drug that could eradicate the microbe that Koch had stipulated. Moreover, in 1944, streptomycin was discovered and proved to be the most efficient treatment in killing the microbe. This served as the genesis of treatment regimes which are currently aimed at treating the symptom, eradicating the cause, and changing the course of the disease hence altering the spread of the disease (Thargard, 1997). Latest technology in the twentieth century has led to a more pragmatic approach to spread of disease since it has led to the discovery of nutritional, genetic and immunological causes of disease. The discovery of these aspects has made individuals learn the roles that nutrition plays in preventing spread of disease and also the immunological aspects that sanitation plays in preventing the spread of disease. Genetically, sanitation has progressed since it has aided in the discovery of how some aspect in an individual predisposes them more to acquire infection compared to other individuals. Consequently, knowledge of the immune system has led to the development of vaccines that aid in the protecting the spread of disease. Inventions have also been made in treatment modalities like laser, surgeries, chemotherapy, and radiotherapy all aimed in preventing the spread of disease (Thargard, 1997). Hippocrates a Greek philosopher existed between 430 and 330 B.C. He was a key player in the spread of disease theory since he coined the humoral theory that served as a

Qantitive Analisis for Managers Research Paper Example | Topics and Well Written Essays - 1500 words

Qantitive Analisis for Managers - Research Paper Example 1(B)-: We are told that it would be desirable to make at least 1.5% of the cost of the construction of the venue back in profit from the tickets Let's charge due to above condition = p Total Construction Cost Activity Predecessor Week Cost Initial Cost Weekly Total Cost A. Design and drawing of plans - 16.00 50 0 50 B. Approval of design by the local Council A 13.00 0 0 0 C. Removal of debris etc.from site - 19.00 2 12 230 D. Offite construction of foundations - 13 14 10 144 E. Delivery of materials and equipment to site C 4.00 27 6 51 F. Building the foundations and basic structure C,D 21.00 0 14 294 G. Completion of the building work B,E,F 11.00 0 12 132 H. Installation of wiring, plumbing and other essential works F 15.00 0 8 120 I. Painting and installation of furniture, seating, etc. G,H,J 11.00 0 6 66 J. Publication and approval of plans by IOC A 8.00 2 0 2 Total 1089 1.5 % of Total construction cost = 1.5 X 1089 /100 = 16.335 So, 16.335 = p x 500 - (3571.12 + (500 x 1.86)) Ticket Charge (p) = 9.03 2(A)-: Break even point according to Regression Method Break even Point = Fixed cost /( Unit Price - Variable Unit Price) = 3784.53 /( 9 - 1.71) = 519.14 Percentage to Capacity = (Break even point / Capacity) x 100 = (519.14 /12000) x 100 = 4.32 % 2 (B)-: We are told that it would be desirable to make at least 1.5% of the cost of the construction of the venue back in profit from the tickets Let's charge due to above condition = p Total Construction Cost Activity Predecessor Week Cost Initial Cost Weekly Total Cost A. Design and drawing of plans - 16.00 50 0 50 B. Approval of design by the local Council A 13.00 0 0 0 C. Removal of debris etc.from...highest and lowest level of activity to calculate the cost function. But its reliability is not very high due to considering of less sample data. However it is more consistent than visual fit and easy to use. The regression analysis is a statistical technique that uses all observations to determine the cost function. It provides a best fit estimation model. Reliability of model can be used to consider the usefulness of model. It can incorporate multiple independent variables. So, Regression analysis is more accurate because in this method the deviation in data points and cost line is minimized as much as possible. Also this method makes use of all data and has statistical properties that allow us to make predictions and draw inferences (Langfield, Thorne and Hilton). However it is more complex to use and requires more expertise to be used.

Cultural Differences and People Management Reflective Journal Essay

Cultural Differences and People Management Reflective Journal - Essay Example Personally, I had experienced events where cultural differences resulted to conflicts and miscommunication. However, I haven’t understood that cultural differences have the power to intervene at such level in the social and economic life of individuals. Although I feel rather disappointed from the increased power of cultural differences in all areas, I think that hopes can exist for the effective control of crises related to cultural differences. At the same time, I feel that the current effects of cultural differences on the professional and personal life of people could be controlled not just by developing relevant initiatives locally, i.e. in regard to each particular case, but rather through supporting the introduction of relevant legislation. Existing laws seem to be opposed to cultural differences but a closer review of their content would lead to the assumption that the enforcement of these laws can take long while the resources necessary may be difficult to be retrieve d. In addition to the above, the review I made in regard to the specific subject has led me to the following assumption: cultural differences can affect a high range of activities but their existence is not always clear. It is possible for certain organizational or personal problems to be related to other elements of social environment and not to cultural differences. The close examination of these problems can reveal that the role of cultural differences in the appearance and the expansion of these problems can be critical. Evaluation Based on my personal experiences in regard to cultural differences I had the impression that cultural differences can lose their power to affect the personal and economic life of a person if they are treated appropriately with no delay. In other words, I thought that the immediate response to the problems caused by cultural differences would lead to the quick resolution of these problems, prohibiting the expansion of the phenomenon to other areas. How ever, this assumption was not verified in practice. Despite the progress made in regard to the introduction of laws for securing equality and fairness in the workplace and in the context of the family, still cultural differences are quite powerful in influencing the personal and economic life of people of different background. On the other hand, due to the extension of the phenomenon, theorists and researchers had asked to state their view in regard to the current role of cultural differences and to the their expected influences in the future. The intervention of theorists in the exploration of the particular problem can be characterized as quite important, giving the chance for a thorough review of this theme’s aspects and for the identification of methodologies for facing the theme’s challenges. Indeed, it has been proved that through the decades a series of studies has been developed for explaining the reasons and the implications of cultural differences. At the sam e time, suggestions have been made for facing the effects of the phenomenon no matter the local social ethics and culture. Two have been the key findings of the research developed in this field: a) the intervention of cultural differences in political and economic decisions is unavoidable, b) the level at which this intervention can be expanded is depended on the willingness of the people living and acting in the social setting involved for respecting

Terrorism Essay Example | Topics and Well Written Essays - 250 words - 12

Terrorism - Essay Example Fifth, the group may also be in pursuit of boosting itself. For ensuing struggle, the group may stage attacks to motivate itself. Sixth, they may be attempting to counter a government’s military power. This exposes the weaknesses of the government. Lastly, they may be attempting to take advantage of a unique historical opportunity. Such opportunities determine the existence of the group in future. According to O’Ballance, there are six characteristics of a successful terrorist. Firstly, they are dedicated to a belief of cause and follow the uncompromising demands of terrorism unconditionally. Secondly, they are always willing to sacrifice themselves since terrorism is dangerous and the individual can be killed at any instance (O’Ballance, 1979). Thirdly, they have an ability to repress emotions because they are usually required to commit heinous crimes such as killing innocent people. Fourthly, they have high intelligence because planning of attacks requires intelligence and cannot be conducted by anyone. Fifthly, education is critical because their missions demand unsuspicious travelling to foreign countries. Lastly, they have access to required resources that include money to use in travelling. Groupthink is a form of collective thinking that provides the terrorists with an opportunity to acquire the mindset of the organization. The main symptoms involved include invulnerability feeling, certainty of organization’s morality, intolerance with regard to internal dissent, and viewing the enemy as simply evil (Holmes & McConville,

Analysis OF D2 Essay Example | Topics and Well Written Essays - 3000 words

Analysis OF D2 - Essay Example Therefore, it is necessary that the change to be implemented must be congruent with the complexity, dynamism and uniqueness of the organization. The rapidity of change which is taking place in economic, social and political environments is having a strong impact on the individuals as well as the organizations. Although change is s constant process, the velocity and promptness have always differed. As a result of the changes in the external environments, organizations are forced to make various changes in their system of operation. Thus, we find a number of companies undergoing strategic changes in order to cope with the prevailing challenges. A strategic change is defined as change process where a company restructures its marketing or business plan on a broader context. The principal intention for making strategic changes is to satisfy organizational goals and harmonize the organizational activities with the external business environment. However, strategic change does not always mea n alteration in the entire business plans; sometime it also refers to small scale changes. According to Chen et al. (2013) organizational change management is a crucial activity of the organizations. Jones (2004) stated that organization mainly changes for two reasons. One of reason can be the response to the changing external environment and another reason can be the reaction of the company to a particular crisis situation. Haveman, Russo & Meyer (2001) states that organizational change also becomes evident when companies undergone a shift or change in executive power. According to several studies, there are numerous causes for an organization to embrace change within the internal environment. One of the major causes is the implementation of new technology. In this fast moving and cut throat competitive environment, organizations have no options, but to remain at par with the competitors. In order to achieve it, companies often make technological developments improve organizationâ €™s capabilities and enhance the efficiency of operation. Some of the other common reasons for embracing change are satisfying the dynamic needs of the consumers, to support the economy and also to grab growth opportunities (Corneliusassoc, n.d.). According to Anderson (2012), organizations undergo different type of changes and the most common ones are development change, transitional change and transformational change. However, it depends on the situation and need of the organization. Although change is a necessary process for the purpose of growth and development, but companies often face difficulties in implementing those intended changes. One of the biggest obstacles to the implementation of change within organization is the resistance of employees. Employees have a belief that with new system, their existing state may get disrupted and can destabilize their position in the organization. Moreover, if also leads to dissatisfaction of the employees and can seriously impede org anization’s growth. Figure 1 The present study seeks to investigate the problem of change management in D2, the auto-components manufacturer. The case sheds light on the fact that the company is currently facing a large number of issues pertaining to the cost of operation. The economic downturn further worsened the scenario and the company struggled to survive in the market place. The company therefore focused on the formulation of new strategies which is to achieve economies of scale. However,

Pros and cons of working at home Essay Example for Free

Pros and cons of working at home Essay Many people work at home using modern technology today. Some people think only the worker benefit from this, not the employers. To what extent do you agree or disagree? Essay: Technology is rapidly changing everything in the world, including the way people work. Working at home, as a new mode of work enabled by internet and multimedia technologies, is getting increasingly popular in some industries, especially the burgeoning IT sector. However, people have differing views on this new work mode. For example, it is believed that it only benefits employees, rather than the employers. I tend to agree with this view to large degree.Among all the differing views people have on this new work mode, I’m very inclined to the view that it only benefits employees, rather than employers. Apparently, by no means can the benefits of working at home for employees cannot be denied. To start with, nothing can be more comfortable and relaxing than working in their one’s own homes which are the most familiar environment to them. They He even can even settle back in their his soft sofa in his living halls, and drink have their his favouritefavorite drinks, or even enjoy an exciting action movie while working on their laptops. In addition, they an employee also havecould have much time to spend with their his family if theyhe could do his work at home. This new mode of work might be the most effective remedy for many family problems that are caused by the lack of time to be with family.They even can have meals with spouse and kids or see them anytime they like. Furthermore, an employ working at home could be saved working at home can save employees much expense and time that would spent on their way to and from work every day. However, what is unfair to employers is that they can hardly benefit from this new work mode, except that some overhead, like office rent and water/electricity bills, can be saved. The most unfavourable worrying problem of this new mode has to do with team building. A lack of face-to-face communication between team members employees that work at their own homesdue to their different locations, can could essentially undermine the team spirit and also is also likely to cause problemscreate barriers for in collaboration and cooperation between them team members. Similarly, it also could set intangible obstacle hurdles to team managers in their day-to-day team management, for it. It will bewould be rather difficult for mangers to supervise employees and monitor their performance. In  conclusion, although technology makes working at home mode possible, the only one beneficiary of this advancement is the employees. What employers and manager can get from it is will be nothing but troubles in the end.

The Spanish And Ottoman Empire

The Spanish And Ottoman Empire The fourteenth and fifteenth centuries marked key points in the development of both the Spanish and the Ottoman empires. The building of the Spanish and the Ottoman Empires are both similar and different in many ways. With the discovery of the Americas and the conquering of Constantinople, both empires were emerging as world powers. Furthermore, both empires developed into strong religious empires. One major difference was the reasons for conquest between the two vast empires. The Spanish sought to improve trade whereas the Ottoman Empire sought military control. There were also many similarities and differences in how the Spanish and the Ottoman Empires developed politically. The Spanish used the Encomienda System as a base for economic and political order in the Americas. Using this system, the men who served the crown, or the encomenderos, were awarded part of the labor and produce of the natives. The Spanish king ruled through the Council of the Indies, allowing the king to appoint viceroys. Furthermore, the Spanish king could oversee the treasury office and the royal court of appeals, or audiencia. In contrast, the Ottoman Empire developed a bureaucracy, and because of religious tolerance allowed Christians and Jews to participate in the government. The Spanish and the Ottoman Empires can be compared and contrasted economically. One difference between the two empires was taxing in the Ottoman Empire. Although the Ottoman Empire was tolerant of other religions, they imposed a special tax on non Muslims called the jizya. One similarity was the establishment of trade routes in both empires. The Spanish Empire established trade routes to the Americas and the Ottoman Empire, under the rule of Suleyman, expanded populations, roads, and trade routes. Suleyman led the Ottoman Empire to the Pax Ottomanica , resulting in the golden age that allowed the empire to flourish. Furthermore, the Ottoman Empire controlled half of the Danube River, allowing them to control trade. Socially, both the Spanish and the Ottoman Empires were very strict religious empires. The Spanish were strict Catholics (maybe tolerant). Similarly, the Sultan of the Ottoman Empire was a devout Muslim. The Spanish spread Christianity throughout the Americas, converting Natives similar to how the Ottomans converted boys in poor villages top ranking janissaries. However, the two empires did differ in that the Ottoman Empire was tolerant of other religions. The Ottoman Empire tolerated other religions because by allowing the Christians and Jews to practice their religions freely, the Ottoman Turks could defend themselves against revolts and rebellions. One major difference between the two empires was their reasons for expansion and conquest. The Spanish Empire expanded to further promote trade, whereas the Ottoman Empire expanded for military control. Under a system known as devshirme the Ottoman Sultan rounded up boys between the ages of 12 and 20 from villages and trained the best 1 0 percent to be civil servants or military men known as janissaries. However a similarity can be found in the decline of these two empires, where both empires ended because of the implications of the systems they sought to improve in expansion. The Spanish, in attempts to improve trade started to decline because of a weak financial base, unable to reap the benefits of trade. Similarly, when the expansion of the Ottoman Empire stopped, the empire lacked the influx of manpower to feed its system of maintaining an efficient population of civil servants and military men. A serial military defeat followed afterwards. During the periods of 1450 to 1800, the building of the Spanish and the Ottoman Empire developed in similar and different ways. Politically, the Spanish used an encomienda system whereas the Ottomans developed a bureaucratic government. Economically, the Spanish and the Ottoman developed trade routes, but the Spanish did not impose the jizya as the Ottomans did. Socially, both empires were strictly religious but the Ottomans were more tolerant of other religions. Despite their emergence as world powers, both empires declined as a result of the Spanishs inability to develop a strong financial base and the Ottomans failure to continue maintaining a constant manpower. Whereas the Spanish easily conquered the New World, the Ottomans constantly fought against different people from Africa, Asia, and Europe. Ottoman society was divided politically into wealth producers, soldiers, Muslims, and non-Muslims. Under a system known as devshirme the Sultan rounded up boys between the ages of 12 and 20 from villages and trained the best 10 percent to be civil servants or military men known as janissaries. After the relatively easier early conquest, Spanish legislation prohibited exploration and enslavement of Indians in its New Laws of 1542. In Mexico and Peru the decree was ignored and lead to a debate about how the colonies should be run, with some prominent ruling class arguing that Indians should be treated with protection and care, while others argued for a slavery system. The Ottoman Empire was less enlightened in ideology, but ruled with brute penalties for criminal acts, and efficient administration ad legal procedures. The Sultan considered himself supreme as compared against other monarchs. Indians died because of disease, dislocation, and the rigors of mine work following the European conquest. When the Spanish monarch ended the encomienda system the colonists increasingly sought grant of lands creating rural estates that produced cultural products. Gradually, the Americas evolved into an economic base that supports Spain. As for the Ottoman Empire, its decline was drastic. When the expansion stopped, the empire lacked the influx of manpower to feed its system of maintaining an efficient population of civil servants and military men. A serial military defeat followed afterwards.

International Accounting Standards (IAS) 37 Requirements

International Accounting Standards (IAS) 37 Requirements Introduction Since IAS 37 is published, companies obeying by international standards can solve the difficulty of how to recognize and measure provision, contingent liability and contingent asset. It provides an explicit direction for companies to disclose incurred transactions associated with liabilities. However, probable or possible such words are involved many times in this standard which can allow options and creative accounting for companies on whether to recognize it as a provision on the balance sheet or a contingent liability under the notes. This will further mislead investors decisions. Thus in this essay, we will re-evaluate it and give an in-depth understanding of it. This report will first give some background of IAS37, and what the major requirements of this standard are and why those requirements are important. Furthermore, the report will critically evaluate the IAS37 from aspects of 1) options allowed; 2) applicability of this standard internationally; 3) opportunities for creative accounting; 4) the weaknesses of this standard; 5) how this standard can be improved. 2. Background of IAS 37 The International Accounting Standards Committee (IASC) issued IAS37 Provisions, Contingent Liabilities and Contingent Assets in September 1998. It replaced parts of IAS10 Contingencies (IAS37 BV2008) and became operative for annual financial statements covering periods beginning on or after 1 July 1999 (IAS37, BV2008). Before the announcement of IAS37, different countries use various ways to verify their provisions, which bring the problem of inconsistency. Some enterprises confirm their provisions, depending on whether to undertake current obligation or not. While some other enterprises are according to managers willingness of proceeding future payments to confirm their preparations. Therefore, the results are: Different types of business enterprises have different classification of provisions, so it creates inconsistency. This jeopardizes comparability of different enterprises financial statements. It provides the opportunity for certain enterprises to manipulate their profits. For example, the cost should be recognized in the period but may be moved to other period to confirm; the cost should be confirmed in future but may be moved to the current period. Therefore, to achieve the balance of profits in each period is one of purposes of this regulation. Some enterprises include some liabilities that do not meet the conditions of the requirements into their balance sheet. This apparently damages the current financial situation of the company. The objective of this standard is to ensure that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand their nature, timing and amount (International Financial Reporting Standards (IFRS), 2009). The key principle of IAS37 is that a provision should be recognized only when a liability exists. Planned future expenditures are not recognized as provisions or contingencies, even if the board of directors has authorized them. 3. IAS 37 Major requirements An entity should recognize a provision as a liability based on the following three criteria met simultaneously: (a) there is a present obligation or more likely than not that a present obligation exists at the end of the balance sheet date as a result of an obligating event; (b) it is probable (i.e. more likely than not; i.e. 50%95%) that an outflow of the economic benefit of the entity will exist; (c) the amount of the outflow can be estimated reliably (IAS37 BV2008). If the first criterion is met but it is possible (i.e.5%-50%) NOT probable that an outflow of economic benefit of the entity exists and the amount of the outflow cannot be measured reliably OR if possible obligation exists and the outflow of the economic benefit of the entity is not remote (i.e. 0%-5%), then contingent liability will arise. In respect of contingent liability an entity should disclose it instead of recognizing unless the possibility of the outflow of the economic benefit of the entity is remote (IAS37 BV2008). As regards a contingent asset, it should be just disclosed as well as contingent liability, unless the amount of the inflow of the contingent asset is virtually certain (i.e.95%-100%). When the inflow of the contingent asset is virtually certain, then it is appropriate to be recognized as an asset on the balance sheet (IAS37 BV2008). When recognizing a provision, the amount of the outflow of the economic benefit of the entity should be based on the best estimate, i.e. this amount should be the same as the entity needs to pay to settle the obligation in due course (IAS37 BV2008). When measuring a provision, things such as, risks and uncertainties, discounted provisions (if time value of money is material), changes in the law or other cases which can affect provisions, should be taken into account but do not take into account gains from the expected disposal of assets (IAS37 BV2008). When reimbursement happens, an entity recognizes it if it is virtually certain and the amount recognized should not be more than the amount of the provision. The reimbursement should be recognized as a separate asset in the balance sheet. If the reimbursement and the expense relating to a provision are sustained in the same reporting period, then the expenses disclosed in the comprehensive P L can be netted off by the amount recognized as a reimbursement (IAS37 BV2008). The provision should be reviewed annually and adjusted according to latest best estimates. Changes in the provision can only be used for its original intention (IAS37 BV2008). Provisions-three specific applications mentioned by this standard, namely: future operating losses, onerous contracts, restructurings. With regard to future operating losses no recognition should be made as a provision. In terms of onerous contracts, the unavoidable cost in excess of the benefit which can be received by the entity should be recognized as a provision. In related to restructurings, restructuring costs should be recognized when the criteria for provisions are met (IAS37 BV2008). 4. The importance of IAS37 requirements According to Deloitte, IAS37 aims to ensure that recognition of provisions, contingent liabilities and contingent assets are made by using the best methods and measurements, to ensure that users of financial statements receive adequate and appropriate information for investment decision-making processes. In addition, IAS37 aims to ensure that it only deals with the real obligation in the financial statements and future expenditure, even if excluded from recognition by the responsible board. The importance of taking the criteria into account, when the entity recognises the provision, is to prevent any unnecessary provision from being recognised in order to enhance the entitys value in subsequent periods in unsubstantiated ways, leading to provision of unreliable information to financial statement users (ACCA, 2009). The importance of the liability and asset disclosure requirements could be viewed as returning to the Conservatism Principle in accounting which advises on ignoring profits not yet achieved, taking all expected losses into account and not registering potential gains until they occur. In other words this requirement prevents an entity from providing unrealised profits and subsequent information that might mislead users. IAS37 provides guidelines regarding best estimates of provisions associated with its objectives, aiming to provide an appropriate way of measurement in order to represent sufficient and appropriate information. The standard requires the entity to take into account estimating process risks, uncertainties and other elements in order to achieve the best estimate for the provision. Following this requirement can prevent unrealistic values being reported in the entitys financial statement. The requirements for solving the problem of reimbursement and illustrating the three specific applications are equally comprehensive, so that accountants know how to resolve them. Otherwise, it is likely that each entity might adopt its own method of troubleshooting which differs from others when facing such cases in reality, resulting in a lack of comparability among entities. In these instances investors may be misled when making investment decisions. In summary the importance of IAS37 is that it is i ntended to reduce the possibility of deliberate misstatement of an entitys provisions, contingent assets and liabilities. 5. Critical Evaluation of IAS 37 5.1 Options allowed In the measurement of IAS 37, there are several ways to measure provisions in order to make best estimate. Owing to these different ways, companies could control the amount of their provisions. All the information about provisions, such as amount and timing, are realized and disclosed by the companies. So a company could make the number of provision larger on the balance sheet when it is making a profit during the period. In addition, a company could calculate the number of provision smaller to make sure their balance sheets still look good when it is losing money during the year. This is an option that companies can change a number from their balance sheets showing different operating conditions and improve financial performance. In this way, decisions of investors could be misled, because investors of a company will not be possible to discover a present obligation or the estimation of the amount of the payment, companies could use this potential option to hide their real operating condition and make creditors and shareholder believe the companies are performing well. In the second place, contingent liabilities are disclosed in the financial statement, especially in the notes, while provisions are disclosed in balance sheet as provisions are recognized as liabilities. It is absolutely sure that balance sheet will be paid more attention by reports users than notes. In order to make balance sheet attractive, the company will prefer to disclose adverse cases as contingent liabilities in the note on which the information appears less transparent. This action may affect investors decisions. And this kind of action may not be discerned because in general, both provisions and contingent liabilities are uncertain in timing or amount. This is another option under IAS 37 that companies could use to produce an advantageous financial report for them. 5.2 Applicability of IAS37 Internationally Companies from more than 100 countries have been required or permitted to use IFRS since 2001. Meanwhile, remaining countries, such as Japan, have established timelines for harmonization with IFRS. (IASB, 2010)However, IAS 37 may face some difficulties when being applied world widely. Owing to the different cultural attitudes, companies may not voluntarily disclose information about contingent liabilities and contingent assets in notes of their financial reports in some countries whose residents are secretive, such as Switzerland and Japan. On the contrary, Companies from transparent countries will disclose more detail information about their operation. Additionally, some countries have more requirements about provisions, contingent liabilities and contingent assets than IAS 37 does. Because their accounting profession, as well as accounting standards, is well developed. For example, Securities and Exchange Commission (SEC) of America has special requirements about companies who use IAS37 instead of GAAP. First, more information about recognized provisions need to be disclosed with further details about the nature, types and amounts being reported. Additionally, other provisions should be labelled and explained. Second, provisions recorded for estimated product returns, when recognizing revenues, are required to be given in more detail regarding the amount and location, and whether they are properly disclosed. SEC also considers the exact amount of this kind of provision that should be included; the amount when the financial period began and ended, followed by the amount made and used during the period. Third, it is strongly recomme nded that all information about estimated provisions and liabilities should be disclosed clearly. Fines and losses owing to currency allocation and pricing about forward sales, disclosure about these provisions and contingent liabilities is necessary (Deloitte, 2009b). In these countries where the accounting profession is fully developed, companies maybe prefer to use their own accounting standards. The application of IAS 37 could be easier in counties where accounting profession is less developed, such as Russia and Japan. 5.3 Opportunities for creative accounting The essential rule of accounting is to be true; however creative accounting can occur and may be caused by human error, lack of professional ethics, squalid motives and so on. Simply put, the aim of creative accounting is to artificially state profits. Methods of creative accounting can be considered in four aspects: 1. Options give companies opportunities to make creative accounting. Provisions should be reflected in balance sheet but contingent liabilities only be disclosed in the notes. People focus more on balance sheet than the notes. Therefore, accounts may prefer to disclose some contingent liabilities rather than recognise the provisions. 2. Many accounting items need estimation and anticipation. Especially in IAS37, the items are full of uncertainty and arbitrariness. Although IAS37 makes rules for measurement, overrating or underrating still happens. As we mentioned before, the options allowed companies to control the amount of provisions. For instance, when a company wants to calculate the prospective pension liability, they will employ an actuary who should be familiar with the inside background and control the valuation on the basis of the financial performance. 3. A common method of creative accounting is artificial transactions which can be reflected in the balance sheet. This case needs assistance from other entities, for example, supposing entity A pretends to claim indemnity from entity B, so they can form contingent assets and recognise them as assets. 4. Creative accounting also plays tricks on real transactions, for example, suppose an entity has a contingent liability ofà ¯Ã‚ ¿Ã‚ ¡50,000, the accountant may disclose this item in the next year to guarantee the financial situation in that year (Amat et al. 1999). 5.4 Weaknesses of IAS37 There are no prevalent problems existing in IAS37, however, it still has limitations which were discussed at the April 2009 IASB meeting. Inconsistency with other standards, especially the probability of recognition criteria; Liabilities are recognized only if it is probable that there is an outflow of economic benefits according to IAS37 (IAS37 BV2008, p.5) .Contrarily, other standards, such as IFRS 3 Business Combinations, have no requirement to use probability recognition criteria for contingent liabilities when an entity is in a business combination (Deloitte, 2009d). This inconsistency is potentially confusing. The unclarity on explain identification of liabilities. The term contingent liability is used to describe varies things. Specifically, it is puzzling to use one term to represent both possible obligations and unrecognised present obligations in the practical examples (Broad, 2006, p.14). Since the existence of the present obligation is the fundamental feature of a liability, it is misleading to describe a possible obligation as liability even with a adjective contingent .And it is contradictory to use contingent liability to represent a present obligation. However removing it from the standard may hide some potentially significant risks, such as litigation, illegal acts, and environmental laws. These items do not satisfy the definition of liabilities because they are uncertain on the balance sheet date but they are useful for decision making. IAS37 is ambiguous when measuring a single obligation. It is universally interpreted that the most likely outcome may be the best estimate of the liability when measuring a single obligation, (IAS37 BV2008, p. 17).This is contrary to the current settlement notion which states that expected value should be the base when entities measure all liabilities, which may mislead. Basically, the estimation technique of expected value has more merits since it obtains information about the range of possible cash flows and reflects new information about a liability as that information becomes available (Broad, 2006, p.19). The term provisions is useless and there is an existing risk if eliminated. At present, the standard defines a provision as a liability of uncertain timing or amount (IAS37 VB2008, p.10) therefore it is another form of liability. However, the difference between a provision, other liabilities and the new analysis of contingent liabilities is vague. The standard does not offer adequate explanation on how to distinguish them, for example, the uncertainty about timing or amount relates to cash flows .So it is difficult to recognize a liability for a product warranty. In other words, there is a choice between a provision and a contingent liability. 5.5 IMPROVEMENTS In order to improve the standard IAS37, several suggestions can be made: Eliminate the probability of recognition criteria. Eliminate the label contingent liability, and update the guidance in order to help entities to identify liabilities. Attention should be paid to potential liabilities in various scenarios in which a transaction embodies the nature of a liability. The IASB panel should publicise and add new applications to the IAS liability standards to help entities apply it to special cases. Clarify that entities should establish basic measurements of all liabilities based on expected value, not on most likely outcome Eliminate the terminology provision and replace it with another phrase such as non-financial liability which is important to make a clear distinction between liabilities. A clear disclosure need to be established 6. Conclusion ISA37 improves accounting standards as there were no specific regulations or provisions previously (Houillon, 1999). Therefore, the key principle for ISA 37 is the recognition of provisions. It requires that a provision should be recognized when the following conditions are met simultaneously: there is a present obligation or a present obligation exists at the end of the balance sheet date as a result of an obligating event, there is a probable outflow of the economic benefit and the outflow can be estimated reliably. Within these stipulations, IAS37 ensures recognition is made using appropriate measurements and provides valuable information for users of financial statements. Most countries in the world now apply IAS 37 but it may still face some difficulties when being applied globally. IAS37 gives companies options to choose whether recognise provisions or disclose contingent liabilities. Furthermore, some items in IAS37 need estimation and anticipation and provide opportunities fo r creative accounting, for these reasons, IAS37 is not perfect. The inconsistency with other standards and vapoury explanations of liabilities and constructive obligations provide the basis for some suggestions to improve ISA37. The probability of recognition criteria may be eliminated. Meanwhile, we probably need to pay some attention to potential liabilities and update the guidance in order to help entities to identify liabilities.