Fundamentals of Research Essay - 1596 Words

It has always been human nature to seek answers, find solutions to problems, observe, and bring awareness of discoveries. This process of inquiry has become more sophisticated and daunting throughout time. Nevertheless, curiosity and the need to progress remains the same. Many regard research as gathering information and using facts to support findings (Leedy Ormrod, 2010, pg. 1-2). Nevertheless, Leedy and Ormrod (2010), define research as a systematic process of collecting, analyzing, and interpreting information (data) in order to increase our understanding of a phenomenon about which we are interested or concerned (Leedy Ormond, 2010, pg. 2). Nunans definition (as cited in Mustafa, 2011), describes research as having a†¦show more content†¦Beyer (1985) describes critical thinking as evaluating information or arguments in terms of their accuracy and worth (as cited in Leedy Ormrod, 2010, p. 31). For example, music teachers face the challenge of managing large cla sses with a variety of learning and behavioral needs. Music teachers do not have the proper training or resources to support students with disabilities and depend on other curriculum to plan according to the various learning needs in the class. Another challenge is optimizing time to plan appropriate music activities for various grade levels, and musical events in a tight schedule. The research will be based on critical thinking skills that will focus on the goal, thus finding alternative methods to improve and adapt the music curriculum (Leedy Orrod, 2010, pg. 32). Nevertheless, to attain the goal, the researcher needs to have and design a plan. The origin of the subproblems lead to possible hypotheses. Using class size as an example, administrators have the freedom to create an instructional schedule in order to support the instructional needs of the school. Based on the state assessment, schools receive a grade, thus placing unnecessary stress on the students, teachers and administrators. As a result, schedules are designed around the core subjects giving language arts and math teachers’ instructional support and commonShow MoreRelatedFundamentals of Research Methodology1135 Words   |  5 PagesFundamentals of Research Methodology Monique Vann PSYCH 540 March 24, 2013 Jeanne Henry, Ph.D. Fundamentals of Research Methodology This paper will explore the fundamentals of research methodology in the Psychology field and discuss the importance of psychology. The answers to these questions are the basis for the theories that led to research. Research is the groundwork performed by Psychologists in order to answer questions about behavior and the mind. The outcome of the research willRead MoreFundamentals of Research Methodology1216 Words   |  5 PagesFundamentals of Research Methodology Paper Psychology is a discipline which seeks to study the thoughts and actions of men in a scientific way. Science is a marvelous development in the history of human thought. The American Heritage Dictionary defines psychology as the science dealing with the mind, mental and emotional processes, and the science of human behavior. It defines science as systemized knowledge derived from observations and study. Scientific study is a way of understandingRead MoreEvaluation Of A Research On The Fundamentals Of Good Research2113 Words   |  9 PagesResearch Paper At some point during their college careers, most students will have to face the challenge of learning how to do good research. As those who have done research before know, it is no easy task. But the amount of research note taking process should not intimidate students. Even those who research well do so only after many attempts and by practice. Many students come to college unprepared to know how to research simply because, they have not had the opportunity to do so correctly duringRead MoreAnimal Experimentation Is Fundamental For Medical Advancement And Cancer Research909 Words   |  4 Pagesnecessary for medical research. Where this agreement usually ends, however, is on the question of morality. Whereas some are convinced that it’s unethical and scientifically unnecessary, others maintain that it’s needed for medical progress. My stance on the subject is animal experimentation is fundamental for medical advancement and cancer research. An ample amount of human deaths are being avoided every single day due to the studies found through animal experimentation. 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Research purpose This research was aim to discover the beliefs and actions of the trader in the foreign exchange (Forex) market, then adding to our knowledge about the microstructure of the Forex as well as trader’s view on exchange rate determination. Hence, it pointed out the divergence between economists’ and trader’s view. 1.2. Research method Authors used survey methodology with sample on UK-based foreign exchange dealers to collect analysis data. Specifically, 110Read MoreHeading : Fundamental Analysis And Analysis Essay772 Words   |  4 PagesHeading: Fundamental Analysis URL: http://www.avatrade.com/resources/fundamental-analysis Content Additions/Changes †¢ Add a â€Å"Softer† introduction; include statement that addresses AvaTrade, along with referring to the nature of the following â€Å"Guide†. †¢ Add {Fundamental Analysis Defined}, use â€Å"When doing fundamental analysis, a trader studies the overall state of the economy†¦Ã¢â‚¬  paragraph as a lead-in. †¢ Change â€Å"Why do Fundamental Analysis† to â€Å"Why conduct Fundamental Analysis† †¢ â€Å"Some of the world’sRead MoreSources Of Knowledge : Understanding Students And Their Behaviors And Achievements796 Words   |  4 Pagesauthority, logic, or research. Personal experience, intuition, traditions, and logic are valuable sources of knowledge, but many times cannot show enough evidence to support the theory. These sources of knowledge may not be valid or reliable for various reasons. Expert authorities on subjects are another valuable source of knowledge, but these experts can lead one to believe what they want you to believe, not necessarily the facts. The true source of knowledge is research – where studies involveRead MoreThe Expectation For Duration Of The Rhyme1484 Words   |  6 Pagesseparated 3.2 Fundamental frequency The expectation for the fundamental frequency was that this would be lower in the phrase-final position than in the phrase-medial position, due to declination. This was indeed the outcome of the tests. However, as the declination of fundamental frequency is a wide studied phenomenon, it was expected that the difference between fundamental frequency in phrase-final and phrase-medial position would be big. This was not the case. Graph 3: Mean fundamental frequency

The Influence of Pop Culture on our Teenagers - 1419 Words

At a young age, the minds of teenagers are easily influenced by pop culture. They are easily misguided by the portrayals in pop culture as well as the media. Both pup culture and media use this to their advantage to manipulate their young minds. Teenagers are notorious for mimicking violent activities as shown in video games. This violence transmits from videogames to the top story on the local news. Equally important, alcohol portrayals in pop culture are generally positive as they direct teenagers to participate in drinking. As teenagers being a big portion size of their consumers, they try to create an environment in advertisements that give them the notion that drinking is fun. Even though that is not always the case, we cannot forget how it affects the developing mind of the young person. In addition, Sex in the media that is aimed towards teens encourages promiscuity. As teenagers are going through a confusing time in their life, they are misled to believe that promiscuity is t he best way to express their feelings. This also leads to a breakdown of their moral decisions and behaviours. The media manipulates the minds of young people and it has a negative impact on their behaviours by resenting these immoral actions in society. Body Paragraph 1 Media promotes violence as if it is the right way to handle situations leading teenagers to commit such hateful acts. The usage of video games has become overwhelming popular among young people. The exposure to violence in theShow MoreRelatedPop Cultures Influence on Teenagers Essay1403 Words   |  6 PagesPop culture, a phenomenon, that has taken root all across the nation. 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It has helped shape the pop culture into what it is today. What is popular culture? The ideas, activities or products, which are popular among the general mass. In today’s pop culture, one subject that is at the top of the list is hip-hop/rap. Hip-Hop music highlights verses consisting of slang and catchy phrases, which some

Western Education Romans Free Essays

ED 6000 Philosophical Foundations in Education Beginning Questions ! ? ! ? ! ? ! ? ! ? 2-3 sentence responses foundation of your philosophy paper reflects your current stance/belief 30 minutes keep a copy for your final personal philosophy paper Scriptural Focus Deut. 6:1-9 Now this is the commandment, the statutes and the judgments which the LORD your God has commanded me to teach you, that you might do them in the land where you are going over to possess it, so that you and your son and your grandson might fear the LORD your God, to keep all His statutes and His commandments which I command you, all the days of your life, and that your days may be prolonged. Scriptural Focus Deut. We will write a custom essay sample on Western Education Romans or any similar topic only for you Order Now 6:1-9 Israel, you should listen and be careful to do it, that it may be well with you and that you may multiply greatly, just as the LORD, the God of your fathers, has promised you, in a land flowing with milk and honey. Hear, O Israel! The LORD is our God, the LORD is one! Scriptural Focus Deut. 6:1-9 You shall love the LORD your God with all your heart and with all your soul and with all your might. These words, which I am commanding you today, shall be on your heart. You shall teach them diligently to your sons and shall talk of them when you sit in your house and when you walk by the way and when you lie down and when you rise up. Scriptural Focus Deut. 6:1-9 You shall bind them as a sign on your hand and they shall be as frontals on your forehead. You shall write them on the doorposts of your house and on your gates. A HISTORY OF WESTERN EDUCATION ! ? Big Ideas: ! ? ! ? ! ? What are the enduring principles that have stood the test of time? To what extent are the principles being applied in today s classrooms? List the big ideas that you have experienced in today s classrooms and or those that should, from your perspective, be a part of current educational practice. A HISTORY OF WESTERN EDUCATION ! ? Hebrews ! ? ! ? longest recorded western history teaching of religion and moral training A HISTORY OF WESTERN EDUCATION ! ? Greeks ! ? ! ? ! ? ! ? ! ? ! ? city-state civilization based on slavery achieve elegant leisure ignity of the citizen letters, music, gymnastics conscripted military service A HISTORY OF WESTERN EDUCATION Romans ! ? ! ? ! ? patricians, plebeians, freed men and slaves piety, courage, honesty, dignity, sobriety A HISTORY OF WESTERN EDUCATION ! ? Christian ! ? ! ? ! ? change of heart attain peace and growth in body, mind, and spirit underground schools ! ? A HISTORY OF WESTERN EDUCA TION Renaissance (New Birth) ! ? ! ? Seven Liberal arts ! ? trivium: grammar, rhetoric, and dialectic or logic ! ? quadrivium: arithmetic, geometry, astronomy, and music Renaissance Man da Vinci ! ? oastfulness, individualism and a resentment toward authority A HISTORY OF WESTERN EDUCATION Reformation (1500-1750) ! ? ! ? ! ? ! ? ! ? ! ? ! ? ! ? ! ? educated class advocated reform Germany-moral indignation England-remove wealth from the church Geneva-strictly theologicals England became largely Protestant back to the basics grammar/spelling Inquisition court of heresy Heliocentrism (Copernicus) A HISTORY OF WESTERN EDUCATION ! ? Jan Amos Comenius (1592-1627) ! ? developmental stages ! ? infant, child, youth, adult ! ? Orbis Pictus 1653-54 – the first picture book for school children A HISTORY OF WESTERN EDUCATION ! ? The purpose of education is that which every gentleman desires for his sons, virtue, wisdom, breeding and learning. I place virtue as the first and most necessary. I put learning last, especially if I tell you I think it the least part. Some Thoughts Concerning Education, p. 147. John Locke (1632-1704) A HISTORY OF WESTERN EDUCATION John Locke (1632-1704) ! ? ! ? Tabula Rasa ! ? There would be no problem, †¦ if the human intellect were even, and like a fair sheet of paper with no writing on it. A HISTORY OF WESTERN EDUCATION United States Old Deluder Satan Act (Massachusetts 1647) ne chief project of the old deluder, Satan, to keep men from a knowledge of the Scriptures, as in former times by keeping them in an unknown tongue, so in these latter times by persuading from the use of tongues†¦ A HISTORY OF WESTERN EDUCATION †¦. it is therefore ordered, that every township in this jurisdiction, after the Lord hath increased their number t o fifty thousand, shall then forthwith appoint one within their town to teach all such children as shall resort to him, to write and read, whose wages shall be paid either by the parents or masters of such children, or by the inhabitants in general. A HISTORY OF WESTERN EDUCATION ! ? Enlightenment Revolution (1750-1830 ! ? Jean-Jacques Rousseau (1712-78) ! ? Romanticism ! ? Emile ! ? On Education ! ? The Social Contract A HISTORY OF WESTERN EDUCATION ! ? Friedrich Froebel (1782-1852) ! ? ! ? The child will come to understand the world through creative play facilitated by the use of geometric objects (labeled by Froebel as gifts ) in which pure form is dominant. 1840 Pedagogics of the Kindergarten A HISTORY OF WESTERN EDUCATION ! ? Maria Montessori (1870-1952) ! ? 1896 University of Rome s first woman physician graduate ! 1912 Montessori Method: Scientific Pedagogy ! ? If one fails to learn, there is a natural punishment that takes place as a loss of the consciousness of our own power and greatness, which constitute the quality of manhood. A HISTORY OF WESTERN EDUCATION ! ? Maria Montessori (1870-1952) ! ? ! ? ! ? The classroom must be a prepared environment The classroom must always contain stimulating apparatus, objects, toys, and literature in order to capture the child s inner drives to be active. sensitive periods A HISTORY OF WESTERN EDUCATION ! ? John Dewey (1859-1952) ! ? ! ? ! ? ? psychologist, philosopher, educator, social critic and political activist Progressivism moral relativism applied evolutionary theory to ! ? biology ! ? geology ! ? anthropology A HISTORY OF WESTERN EDUCATION ! ? John Dewey (1859-1952) ! ? Morality is learned within a social context by observing appropriate rules, which emerge from shared experience. ! ? Values are defined through use of the scientific method as one selects a choice of action and how it will effect self, others, the community, and the environment. A HISTORY OF WESTERN EDUCATION Catholic Church (1929) ! ? Every method of education founded, wholly or in part, on the denial or forgetfulness of original sin and grace, and relying on the sole powers of human nature, is unsound†¦ A HISTORY OF WESTERN EDUCATION ! ? †¦Such, generally speaking, are those modern systems bearing various names which appeal to a pretended self-government and unrestrained freedom on the part of the child, and which diminish or even suppress the teacher s authority and action, attributing to the child an exclusive primacy of initiative, and an activity independent of any higher law, natural or divine, in the work of his education. Catholic Church (1929) A HISTORY OF WESTERN EDUCATION ! ? Scientific or Logical Positivism (1950-1967) ! ? ! ? ! ? purpose of education national development stand against the threat of communism ! ? U. S. Department of Education ! ? ! ? ! ? President Jackson signed legislation that created the first Department of Education in1867 (non-cabinet level) that lasted less than a year President Charter signed Public Law 96-88 The Department of Education Organization Act in 1979 Reagan established it as a cabinet-level agency in 1981 A HISTORY OF WESTERN EDUCATION ! ? Burrhus Frederic Skinner (1904-1990) ? ! ? ! ? operant behavior teaching machines Beyond Freedom and Dignity A HISTORY OF WESTERN EDUCATION ! ? Multiculturalism Private Schools (1980-1990) ! ? Mortimer Adler (1982) ! ? ! ? ! ? The Paideia Proposal: An Educational Manifesto liberal, non-specialized education without electives or vocational classes three purposes ! ? ! ? ! ? use leisure time well earn their living ethically teac h people to be responsible citizens in a democracy ! ? A Nation at Risk (1983) ! ? ! ? ! ? National Commission of Excellence in Education The Imperative For Educational Reform If an unfriendly foreign power had attempted to impose on America the mediocre educational performance that exists today, we might well have viewed it as an act of war. As it stands, we have allowed this to happen to ourselves†¦ A HISTORY OF WESTERN EDUCATION ! ? †¦We have even squandered the gains in student achievement made in the wake of the Sputnik challenge. Moreover, we have dismantled essential support systems which helped make those gains possible. We have, in effect, been committing an act of unthinking, unilateral educational disarmament. A Nation at Risk (1983) ! ? A Nation at Risk (1983) ? ! ? ! ? ! ? strengthen graduation requirements five new basics: English, mathematics, science, social studies, and computer science adopt higher and measurable standards for academic performance significantly increase time students spend engaged in learning Strengthen the teaching profession through higher standards for preparation and professional growth ! ? A HISTORY OF WEST ERN EDUCATION ! ? Standards (1998-present) ! ? ! ? ! ? ! ? Academic Content Standards for Students No Child Left Behind Academic Performance Indicator (API) scores National Board for Professional Teaching Standards How to cite Western Education Romans, Papers

Case Study about Financial Planning Big Red Cycle Company

Question: Discuss about the Financial Planning for Big Red Cycle Company. Answer: Introduction Big Red Cycle Company is currently working with the objective to increase its sales revenue, which in turn necessitates the importance of financial budgeting by a large extent. However, the prepared budget is likely to have certain flaws, with estimated sales of $4,000,000 in addition to a net profit of $1,000,000 in the next quarter. According to the budget produced, the sales team also re-negotiated the commission rate at 2.5% on the sales and 5% on the expenses. Correspondingly, this paper intends to examine the budget from a critical perspective to identify whether the budget gives achievable, accurate, understandable and fair objectives for the future performances of the organization, in order to meet estimated sales and net profit goals. It is therefore divided into three tasks, wherein Task 1 elaborates on the flaws and the rectifications required in making the budget more realistic, Task 2 provides a precise contingency plan based on the scenario and Task 3 denotes the traini ng plan to guide Bill Goodale to take up the responsibilities of keeping a track of the expenses and petty cash transactions of the organization. After the review of the budget, it was clearly observed that the accountant department of the company lacked focus on collecting the previous year data. The accountant department has provided with an unrealistic budget, which lacks accurate estimation of sales and expenses for the company, having no resemblance with its previous five year financial statements. For instance, the budget estimated to have equal sales in the first, third and the fourth quarters, which is unrealistic as the company sales depends on factors such as sales of bicycles according to the seasons. The sales may differ in each quarter. This is because the sales of bicycles may change with the ups and downs in the seasonal demand of customers. The sales of the bicycles may rise during the summer season, as compared to the rainy season, when the company may not be able to sale the estimated amount. Hence, the accountant department also miscalculated the sales. The accountant department of the company also did not consider taking any data from the previous few years financial statement, which made the budget faulty and inappropriate to respond well to the seasonal or quarterly fluctuations of customer demand. However, after reviewing the budget it was observed that the objectives are not adequately achievable, as a result of which, preparation of a new budget will needed. An error could also be located in the budget presented by the accountant department that adds to its lack of reliability (Penner, 2001). Accordingly, necessary steps should be performed in order to provide the correct estimation, so that objectives can be determined in an achievable and realistic manner, which would influence the overall net profit of the company. The new master budget should be prepared by studying the previous years financial statements of the company, which can then be used to review and adjust the funding to process and submit to the work flow. The new budget should be more accurate as compared to the previous budget prepared by the accountant department, wherein the negative variances should also be removed. All financial accounts should be taken into consideration to prepare the new budget, including sales, production, direct labor budget as well as cash budget. AGENDA Meeting Title Review of Financial Budget Date DD.MM.YYYY Attendees Accounting and Sales Department, Chairman, CFO Agenda Items Details of Agenda Items Recommendations on the Course of Action Planning Proper planning is to be done to meet the requirements of the budget including materials needed, labor force requirement and seasonal fluctuations. All managers from the finance, sales, and production departments should communicate clearly regarding concerns and goals to be aligned with the budget to avoid any future miscommunication. Training Training of accountants will be important to discuss in the agenda, so that any misstatement of the figures can be prevented in future budgeting practices. Proper training should be given to the accountants on-the-job. The company, in this regard, can employ individuals who have past experiences in accounting to train the present team for better efficiency. Use of historical information It was identified that the budget prepared by the accountant department was faulty, which can hamper the synchronization between the strategic intents and practices of the company. To avoid such mistakes in future, the company should use the historical data of at least 2 to 5 years old, which would give the accountant department a more accurate presentation of its future growth prospects and budgets. Identification of risks It is expected that the company will be facing sales decrease by 20% below the targeted sales in the next fiscal year due to present economic climate of the country (Cambridge University Press, 2016). The risk of having low sales will have a negative effect on the companys sales and profitability. The company can use risk minimizing strategies to avoid sales reduction and achieve the target. In this regard, the use of the historical data can help the managers to identify the current trends and changes occurring in the consumer market and take decisions accordingly. Use of active sales forecasting will help the company to estimate its sales, as it is highly measurable. Furthermore, managing risks on the basis of historical insights will help the company to be more flexible and accurate in its strategic measures. The active sales forecast will make the company able to keep a track and analyze changes that are taking place within the company. This will result in providing the managers w ith more accurate and dependable estimations regarding the company performances in the long run (Kuo, Wu Wang, 2002). Contingency planning will also help the company to act quickly and respond to the changing economic climates, which will reduce the risk of losses (Little, 2009). Contingency Plan Company Name: Big Red Bicycle Pty Ltd Person developing the plan: Name: Position: Risk identified: 20% possible decrease in the estimated sales and 10% possible decrease in the estimated profits for the year 2015-16 Details of strategies/activities to minimize risk of falling sales revenue By when By whom Intelligent Sales forecasting will help the company to forecast the sales on the basis of information generated by using historical data This strategy is used when the companys sales is estimated to decrease by the end of a financial year The intelligent sales forecast will be performed by the managers to reduce the risk of falling sales Understanding competitive advantage The company should focus on the competitive advantages that it has against the competitors, which will maximize its sales by attracting greater revenues from the customers The departments related to the budget needs to have a complete list about the competitors pricing strategies that will influence the sales in the company Implementation of plan The company should implement the plan from the very beginning of the sales process The sales department will be responsible for managing the sales revenue of the company Bill Goodale can be appointed as the personnel responsible for tracking all the expenses and petty cash throughout the next financial year. A good financial management team would support him and the company in tracking the resources utilized, for the accountant department to make the best use of the funding. Bill and his team will look after all the finance related expense in the budget of the company. Bills role will be to prepare the budget, with due significance to the flaws identified within, as it will support the company to evaluate the overall plan regarding the costs to be incurred in a given financial year. The information provided by him will further draw implications for future planning, for more lucrative operations leading to high profits by reducing the risks of incurring losses (National Treasury Republic of South Africa, 2000). Training Sheet Concepts Relevant Information Record keeping requirements for ATO While keeping the records, Bill should note the information disclosed in the bills of transactions, including the name of the payer, supplier or the receiver of the payment, the licensed business number held by the other entity receiving or paying the bill, the cost of expense of purchase incurred, the classification of goods purchased and expenses incurred along with the date of transaction and its documentation. It will also be mandatory to ensure that the records are true and original in order to ensure adequate accuracy and legitimacy of the process (ATO, 2016). GST In the company, GST is charged along with the cost of the goods and therefore, Bill will need to segregate between the actual costs of the product from the GST charged. This estimation can help the company forecast if a return can be filed for GST, if the GST turnover is above or equal to $75,000. In such case, the company will need to register for the exemption, along with the details of taxable sales, tax invoices, make claims for GST credits, prepare a different accounting record for GST transactions and lodge for annual refunds based on the expenditure (ATO, 2015). Cash flow Cash flow includes inflow and the outflow of the cash in the company. Income includes revenue, GST collected, general inflow of cash from rebates, miscellaneous, income from previous year. The cash inflow also includes interest, loan repayments. Capital income includes assets disposal such as land, plant machinery, transfers from other accounts and capital inflow. Personal income, such as tax deductible and non-tax deductible are included. Expenses includes general administration expenses, accounting fees, legal fees, bank charges, office supplies, dues subscription, telephone bills, postage printing, repairs maintenance, payroll tax, advertising, employment expenses, superannuation, self amenities, wages salaries, occupancy costs, electricity bill, insurance, rates, rent, water bills, waste removal, input tax credits, unallocated casual labor, unallocated freight, fuel lubricants, sundry, plant vehicles, structures and overheads. Financial expenditure includes tax-deductible fees, non-taxable deductible fees and principal. Capital expenditure s includes land, plant equipments, transfer capital outflow and personal expenditure. Profit and loss statement The profit and loss statement of the company can prove highly beneficial to gain an insight of the current financial transactions and plan the budget accordingly. Divided into separate heads to maintain transparency and adequacy, the Sales Marketing dimension of accounts include advertising, direct expenses and other expenses which gives the total sales and marketing expenses. The research and development head includes technology licenses, patents and other specified expenses. General and administrative expenses includes wages salaries, outside services, meals entertainment, rent, telephone, utilities, depreciation, insurance and other specified expenses, which gives the company a total general and administrative expenses. By calculating sales marketing and general administrative expenses total operating cost of the company can be calculated. It also includes income tax, payroll tax, real estate taxes and other taxes, which can be used to calculate the net profit of the company at the end of the financial year. Balance sheet The balance sheet of the company includes assets, liabilities and capital. The current assets include cash, accounts receivable, reserve for bad debt merchandise expenses and notes receivable. Fixed assets, similarly, include vehicles and equipments and other assets include goodwill. These three types of assets make the total assets that the company owns. Subsequently, its current liabilities include accounts payable, sales taxes payable, income tax payable, payroll taxes payable, accrued wages payable and unearned revenues. Long-term liabilities thus include long-term notes payable and mortgage payable. These current and long-term liabilities make the total liability the company owes to its stakeholders. In the balance sheet, capital of the company includes owners equity, investment. By calculating the total assets, liabilities and capital Bill would obtain its net worth. Budgeting process According to the policies implemented by ATO, Bill should also note the information disclosed in the bills of transactions, which should include the name of the payer, supplier or the receiver of the payment, the licensed business number held by the other entity receiving or paying the bill, the cost of expense of purchase incurred, the classification of goods purchased and expenses incurred along with the date of transaction and its documentation. It will also be mandatory to ensure that the records are true and original in order to ensure adequate accuracy and legitimacy of the process (ATO, 2016). Using spread sheet for accounting Bill Goodale can use excel sheet to record company transactions, offering an updated and accurate view of its financial positioning based on which, future budgetary planning can be performed. Using of excel will also help Bill Goodale to work simultaneously with the other users, allowing him to make proper utilization of time and information. This will allow Bill and other members of the accountant department to brainstorm with sufficient data to produce a realistic budget. Conclusion It has been observed that the misstatement of the data in the budget was a result inaccuracy of the records maintained by the accountant department in Big Red Bicycle Company. It is therefore essential to develop and follow a more accurate and precise format of record keeping that would allow more accurate budget forecasts and projections for the future years. In doing so, it is also important to maintain alignment with the ATO regulations of record keeping so that the company can attain advantages from taxation policies and frameworks. It is thus that Bill Goodale is suggested as the most appropriate personnel to be bestowed with the job roles of record keeping for the company, at least for the next fiscal year. However, as he is a relatively less experienced professional in the field, he might require training assistance, which has been delivered through the cheat sheet produced in the paper. References ATO, 2015, How GST works, Australian Government, viewed 12 July 2016, https://www.ato.gov.au/Business/GST/How-GST-works/ ATO, 2015, Types of records you should keep, Australian Government, viewed 12 July 2016, https://www.ato.gov.au/Business/GST/How-GST-works/ Cambridge University Press, 2016, Economic climate, Business English Dictionary, viewed 12 July 2016, https://dictionary.cambridge.org/dictionary/english/economic-climate Kuo, R J, Wu, P Wang, C P, 2002, Intelligent sales forecasting system through integration of artificial neural networks and fuzzy neural networks with fuzzy weight elimination, Neural Networks, viewed 12 July 2016, https://wwwmath.uni-muenster.de:16030/Professoren/Lippe/diplomarbeiten/html/eisenbach/Untersuchte%20Artikel/KuWW02.pdf Little, A D, 2009, Dealer risk assessment and contingency plan development, Contents, viewed 12 July 2016, https://www.adlittle.com/downloads/tx_adlreports/ADL_Dealer_Risk_Assessment.pdf National Treasury Republic of South Africa, 2000, Public Finance Management Act, Guiding for Accounting Officers, viewed 11 July 2016, https://www.treasury.gov.za/legislation/pfma/guidelines/Accounting%20Officers%20Guide%20to%20the%20PFMA.pdf Penner, R G, 2001, Error in budget forecasting, The Urban Institute, viewed 11 July 2016, https://www.urban.org/sites/default/files/alfresco/publication-pdfs/310086-Errors-in-Budget-Forecasting.PDF

Smoky SiliCarb, Inc.

Beausà ©jour City Council Hearing against Smoky SiliCarb Inc.: Pollution Issue Sept 14, 2012, Toronto – 15:27, NORTHERN QUEBEC, BEAUSÉJOUR – Smoky SiliCarb, Inc. remains under pressure as it is unable to cope with the emissions. Being one of the largest carborundum plants in Beausà ©jour, Northern Quebec, it spends millions of dollars on improving the ecological situation, however, plant’s numerous smokestacks and waste products are still filtering into the neighboring streams. Considering the past events connected with the situation, the following data should be provided.Advertising We will write a custom essay sample on Smoky SiliCarb, Inc. specifically for you for only $16.05 $11/page Learn More The problem reemerged after Andrew Laskow’s complaint who emphasized on noxious smoke which affected the environment. The next day, on September 8, Lise Leger of the Beausà ©jour Garden Club also complained about the negative effects of the plant emissions on the flowers. The things were complicated by a petition against SiliCarb’s pollution of Zeus Creek which was signed by 700 people. This report provoked the release of the special program of the folks in the morning show on WERS-Radio on September 10. The show was devoted to the plant and measures which had already been taken to make the plant consider the problem. The public hearing was initiated and Leslie Jones was invited as the first witness. Leslie Jones, the manager of the SiliCarb carborundum plant in Beausà ©jour, appeared at the Beausà ©jour City Council Hearing on September 13. He said, â€Å"SiliCarb has already spent $1.3 million on a program aimed at elimination of the harmful emissions into water and air produced by Beausà ©jour plant. We have received about 500 complaints over the past 3 months. We are concerned about environmental problems, but the company’s manufacturing process and it’s peculiarities do not allow us to eliminate the emissions completely†. Leslie Jones also announced that the company does everything possible to cope with the problem, however, the amount of the production does not allow the company to remove pollution impact. Leslie Jones pointed out that the plant’s shutdown would negatively affect the area since being the largest employer in the region it offers many job opportunities. The shutdown would not bring any positive effect except for the environment. Having decided to invest another $2 million to solving the pollution problems within the next three months, it was announced that the planned measures for the year 2014 would be declined due to the current financing of the project.Advertising Looking for essay on communications media? Let's see if we can help you! Get your first paper with 15% OFF Learn More Still, all the planned and all the necessary actions are going to be made. Leslie Jones said, â€Å"The new environment cleani ng program will start in October, and the water and air purification is expected in June†. Smoky SiliCarb Inc. is the company which takes care of people. The company understands that its production is closely related to the environment pollution in the area, therefore, it takes all possible measures to cope with the problem. Even though the community does not notice significant changes, it should be mentioned that in 1991 SiliCarb received a prestigious award from Environment Canada for its contribution into the environment protection program. The community should take this information into account. Having promised to finance a new environment project and invest $2 million more, Smoky SiliCarb plans to hire 100 more employees for the cleaning program. Smoky SiliCarb Inc. has always been concerned with the environment, however, the previous manager violated the company’s policy. Previous manager Fowler Aire illegally captured $25,000 of the company. However, the company does not reject its responsibilities and spends time and money on improving the ecological situation in the country. Smoky SiliCarb Inc. understands that its emissions are harmful, but does everything possible to remain environment friendly; however, this cannot be achieved completely due to the peculiarities of the manufacturing. Being the leader in the production in the region, Smoky SiliCarb Inc. is the company which tries to be useful for the society. The conflict which appeared due to the inappropriate behavior of the previous manager affected the general reputation of the company.Advertising We will write a custom essay sample on Smoky SiliCarb, Inc. specifically for you for only $16.05 $11/page Learn More Even though the Beausà ©jour plant was the subject of a critical report from the Private Environmental Stabilization Task-Force, a private environmental group, the company is sure that it does everything possible to clean the polluted water and air. The company is responsible for the emissions and it does not reject it, the professionals do their best to reduce the effects on the country’s environment. About Smoky SiliCarb Inc. Smoky SiliCarb Inc. is the oldest plant in Beausà ©jour. It was built in 1902. Today the Beausà ©jour plant employs 10,000 people, and it covers 14 acres. It is the single largest supplier of plate glass and commercial panes in the country. The company deals with trading under the symbol SCI on the Toronto Stock exchange. The company has a carborundum plant which meets the corporation needs. For Further Informstion Please Contact: Leslie Jones Smoky SiliCarb Inc., manager leslie.jones@gmail.comAdvertising Looking for essay on communications media? Let's see if we can help you! Get your first paper with 15% OFF Learn More This essay on Smoky SiliCarb, Inc. was written and submitted by user Kat1eP0wer to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

debat3 essays

debat3 essays The 2000 Presidential election between Vice-President Al Gore and Texas Governor George W. Bush was and still is a close campaign. This race has still not ended due to the closeness in the state of Florida primarily and the state of Oregon. Florida which contains 25 electoral college votes was and still is to close to call, which means that the race is close as of last time that I had checked the race was only separated by about 1800 votes. The state of Oregon only contains seven Electoral College votes so this is not that important to the outcome of the election because the Electoral College votes are 260 for Gore and 246 for Bush and 270 are needed to win. In the general turnout some of the trends that I had identified were most of the Gore Clinton States in the mid-west that in the past had voted democratic this year voted for Bush. The African-American votes primarily went to Gore, along with the union members and Hispanics. But women and Catholics usually went with Bush. Women voting for Bush kind of surprised me because Bush is pro-life and that kind-of takes away womens rights. This year the predictions with some of the types of people that voted for who the did was pretty right, but the predictions with the states were pretty wrong surprisingly. Some of the Key states that Gore had won where New York, Pennsylvania, Illinois, Wisconsin, Minnesota, California, and Washington. Bush had won West Virginia, Ohio, Michigan, Missouri Texas and Tennessee. These state were important because of the fact that these states all had major electorial college votes. Bush winning Akansas and Tennessee was also big because Arkansas is Clintons home state and Tennessee is Gores. The House of Representatives and the Senate both had pretty good outcomes if youre a democrat because the democrats gained a lot of ground. They tied in the Senate and in the house is 222 seats for the Republicans, 211 f ...

Case Study for Auditing Essay Example | Topics and Well Written Essays - 2000 words

Case Study for Auditing - Essay Example e aspects of this year’s audit of the financial statements, which might be regarded as high risk for Stanley Limited, include the distribution costs and the retained profit or loss from the viewpoint of income statements. From the perspective of financial presentation statement or balance sheet, the high risk aspect includes the trade payables as a part of current liabilities. From the viewpoint of the income statements, the significant aspect of distribution costs might be regarded as one of the high risk factors of this year’s audit of the financial statements of Stanley Limited. Fundamentally, the distribution costs which is also known as distribution expenses of any organisation are regarded as the expenses which are associated with the transfer of a product or commodity from the place of manufacturing to the ultimate position of the customers. Moreover, distribution costs or expenses also imply those expenses which are directly involved in order to transfer the commodities or the products from the warehouse to a person2. It has been identified that the distribution costs or expenses of Stanley Limited was increasing year after year and were becoming very much expensive as compared with other expenses i.e. administrative expenses and others. The main reason for considering the distribution expenses as a high risk factor is because the distribution costs or expenses directly affects upon the operating profit or loss of Stanley Limited. The main reasons for the increased distribution expenses of Stanley Limited can be due to its various expenses such as carriage on sales, selling expenses, salaries, travelling expenses and commission of the salesman among others. All these significant factors might constitute the distribution expenses as high risk factor for Stanley Limited3 In terms of the statements of the financial position or the balance sheet, the aspect of trade payables might be an important risk factor for Stanley Limited. Fundamentally, trade

Operations Management in Kristens Cooki Company Assignment

Operations Management in Kristens Cooki Company - Assignment Example Thus, one batch of cookies takes 26 minutes. If the order has been placed for 2 dozen (2 batches) of cookies, it will take an additional 9 minutes. This is because while the first batch is baking, the first student would spoon the prepared mix into a second tray, ready to bake. With thermostat and timer already in place, the second batch will require 9 minutes to bake + 5 minutes to cool + 2 minutes to pack in a box. Payment for two dozen cookies will be accepted in the same1 minute as an order for only one dozen cookies (already accounted for). However, the time taken for the two batches overlap. Hence, to make a total of two batches, for the second batch, 2 minutes out of 9 minutes of baking time will be left after the 1st batch is packed and ready. Thus 2 minutes baking time + 5 minutes cooling + 2 minutes packing takes an additional 9 minutes after the first batch is packed and ready. Therefore, the total time required to fill a rush order for 2 dozen cookies would be 35 minutes. To fill an order for three dozen cookies, the tray in which the mix is spooned in to make 12 cookies, will be ready to bake while the second batch is getting baked. Once the second batch is taken out of the oven, the third batch will be placed inside for baking. It will take only 9 minutes for baking because of timer and thermostat already set. Thus 9 minutes baking time + 5 minutes cooling time + 2 minutes packing time takes a total of 16 minutes. Payment time of 1 minute is already accounted for. However, the time taken for the three batches overlap. Hence, to make a total of three batches, for the third batch, 2 minutes of baking time will be left out of the 9 minutes for baking, after the 2nd batch is packed and ready. Thus 2 minutes baking time + 5 minutes cooling + 2 minutes packing takes an additional 9 minutes after the second  batch is packed and ready. Thus, 44 minutes total will be required to fill an order for 3 dozen cookies.

The Four Components of Strategic Management and How They Interact with Essay

The Four Components of Strategic Management and How They Interact with Each Other - Essay Example The first component of strategic management is planning. Planning involves determining the organizational goals and how they are going to be achieved (Rothbauer-Vanish, 2009). Managers can utilize planning to forecast sales levels, inventory requirements, and labor necessities. The second component of strategic management is organizing. The managers of a company must organize all its resources in order to implement the course of action it determined in the planning process (Associatedcontent, 2011). Organizing helps companies in the implementation process of its plans. The third component of strategic management is controlling. Controlling is the process of establishing performance standards based on the firm’s objectives, measuring and reporting actual performance, comparing the two, and taking corrective and preventive action (Erven). The final component of strategic management is leading. Leading involves motivating and helping workers achieve the organizational goals of th e company. In the hospitality industry the four components of strategic management can be put to good use. Hotels have to plan how many resources such as labor are needed in order to comply with the demand of customers. For example there are more guests staying in hotels during summer season than in autumn.

Importance of Honesty

Importance of Honesty The importance of honesty is a value that has always been taught in the family, society and school. Honesty is a value that has many advantages and disadvantages. In occasions it is better to not say things because they will hurt the others. But then it is important to be honest with people. Because this way you will earn peopleÂÂ ´s respect. After looking at many definitions of honesty, the best one or the one that fits this particular context is the following: Honesty has its advantages and disadvantages. This is normal it is like resembling to fact that if white exists; black must also exist in order to contrast. The good thing about being honest is that people keep itÂÂ ´s ideals they show who they are. They do not lie because of the fear of being judged. The disadvantage of being honest is that it will hurt others, and that it might break up relations. In occasions the truth hurt and people do not want to hear the truth and they get upset with the person that is telling them the truth. ÂÂ ¹ definition http://www.sundayobserver.lk/2009/12/13/jun05.asp Honesty is the main reason to trust a person. It is the instrument to talk with the truth and win others trust. A person that has won itÂÂ ´s friend trust is a person that is honest. The society as well as itÂÂ ´s family members will have confidence and feel that they can rely on the person. When people are honest they begin to acquire fame. If you have good fame, it will be easier to have friends are you will feel n a good environment. Being honest also helps, because if you have nothing to hide, the behavior you will have is a relaxed one. But on the other hand when a person is not honest it is always worrying that the lies he has told are going to be discovered. He will always have to be careful, with each move or comments he makes. There are many forms of not being honest, one of them is when details are omitted or avoided. This is the most common form of being dishonest. The other form is when you make up lies in order to favor someone or achieve something. When people are not being honest it is because they fear that if they are honest something bad will happen. For example, women are more honest than man. When a women sees her friends boyfriend with another girl. She will call her friend and tell her about her boyfriend. Even though she is conscious that she might lose her friendÂÂ ´s friendship but she still tells the truth. Unfortunately people interpret this as being a nosy person. This is not true because woman only watch each others back. Woman also do not want to do to others what they donÂÂ ´t want to be done to them. Another example of being honest is when women ask each other, how they look and if that cloth suits them. They are always telling the truth. On the other hand men do not act this way, they always say what they know will get him something in exchange. They have the courage or can stand being with another person even though; they are married or have a girlfriend. They are not honest and many times live with this and feel no regret what so ever. Thanks to this it always attributed hat men cannot be loyal, that they are unfaithful because of their nature. A person that is not honest, is a person that is hated because everyone think that he is a hypocrite and that they donÂÂ ´t deserve the friendship. Or when they really need the help, no one will be there for them, because it will be very hard to difference when they are honest or dishonest. The books that are being analyzed are The PilotÂÂ ´s wife and the color of water. They show why it is important to be honest and how this affects peopleÂÂ ´s lives and change their lives. In the pilotÂÂ ´s wife Jack was not being honest with his wife, and the consequence of this was that even though he was dead his wife lost the confidence she had in him. She no longer believed the things he told her, or the love he had towards her. He was not honest with himself because he wanted to live a lie. And he did not want to be conscious and accept the things he did were bad, and that he was only making his wife suffer. Jack did not realize that magnitude of the problem he was getting in to just because he was not honest. After his death many people thought that jack had not been honest with society. Apparently the way in which jack died was considered a suicide and not an accident. His friend and relatives could not believe this, they thought that jack had a nice life and that he did not have any problems that would take him to do such an act. They also felt bad for Kathryn and her daughter, especially now that they knew that jack was not being honest with them. And that he had a double life. In the pilotÂÂ ´s wife there are many lies. Most of the characters were not honest; they were not honest with themselves and were not honest with the society. For example jack was not honest with his wife, Kathryn. He never told her that he had two families. This action talks bad about jack, because he was not honest with her. If jack was really in love with Kathryn he would have been honest. It is better to be honest even though this was going to hurt them. He should have thought in the consequences of his lies. Jack was not honest in many things and to many people; he was not honest to his daughter. If he had a good relationship with her he could have had the confidence to tell her the truth. But he preferred to live a lie. He also lied about his mother; he made everyone think that she was dead. When she was alive, only after jackÂÂ ´s death did they find the truth. At the end of the book Kathryn, has not learned the lesson, because she is not honest, she goes and visits jackÂÂ ´s other wife. But she doesnÂÂ ´t reveal the identity she does not trust the other woman, or maybe thinks that now that jack is dead it is not important to clear things up. KathrynÂÂ ´s form f behavior is not correct, because she does not have the right to chose and lie to another person. Well maybe not lie, but the fact that she is not being honest. Apparently both characters from this book still have not understood completely the importance of honesty in their lives. These characters are not adolescents and thereby know how to difference good from bad. This criteria or ability is developed as time passes. At home it is very common that parents are always telling their children to be honest and t not tell lies, because sooner or later the truth is reveled and when this happens everyone gets hurt. Because they feel betrayed, or feel they no longer know that person. The color of water, in this book honesty plays a very important role. This is because honesty is something that was not present in the book. But it played an important role. The story talks about James and how he discovers his heritage, and familyÂÂ ´s background. James is a black person, but his mother is white, he does not understand why his mother is white and he is black. When he was a child he thought that he was adopted. He grew up thinking that his mom was not honest with him. That she was lying to him about many things. Because of this action James doesnÂÂ ´t trust her. Only after he has started a deep investigation he realizes that his suspects were true but in the way in which he thought. He realized that his mother was not being honest because it was something painful for her to remember. Her past was full of pain and bad things. After James knows the entire story about his mom he tries to justify her acts and then realized that he has done badly in not trusting his mother. All though his mother was not completely honest but she had her reason. In this case honesty had disadvantages which were that James got hurt when he knew the truth about his father, and that his grandparents will never accept him because he is black, the main reason why his mother ran away from home was because she was in love with a black man and her family especially her parents totally disapproved this. This book has a lot of secrets and mysteries, all about James childhood and his mother background. The mother keeps her pregnancy as a secret by several years. As a consequence this brings a lot o f honestyÂÂ ´s problems. This is the type of thing that will hurt others and she tried to be very discreet about these issues. She did not want things like these to be known. She did not want to be honest with her family because she knew that they would not support. That is what she decided to abort the baby; she knew her situation and thought in the baby. At that time Ruth was too young and knew that she would not be able to care for the baby. She understood her situation by being honest with herself. . Ruth has no idea why two of her mothers sisters have not spoken for decades; their syndrome is kept secret. Ruth also kept the secret of Tatehs sexual abuse of her. These secrets from the past live in the present, haunting Ruth and complicating her relationship with her family. Mamehs sisters were more about money than anything else, and any hurts that popped up along the way, they just swept them under the rug. They were all trying hard to be American, you know, not knowing what to keep and what to leave behind. ÂÂ ¹ RuthÂÂ ´s family was being honest and dishonest at the same time; they were honest because they said the truth about not liking blacks. They were lying to themselves, when they started to hide their back ground and wanted to be completely Americans. In their attempt to wanting to be more American they lost their essence and lied to everyone. Honesty can harm people because if you are honest, people might take this as something bad. For example if Ruth tells others that her parents or racist, the society will also think she has this behavior and might not want to be with her. In both books the presence of honesty is very important, especially in the development of the story. The good things that can be taken from these books are that they teach honesty as the best policy. These books show that honesty has good and bad things at the same time. In the pilotÂÂ ´s wife it is completely unacceptable to be honest. The action of not being honest, harmed many people, the consequence of this was not suffered only by the wife but by the society. After this everyone lost hope in Jack he no longer was the respected Pilot, he was at the beginning. ÂÂ ¹ Quote take by internet: http://answers.yahoo.com/question/index?qid=1006040520860 At the end he was the liar, the one who cheated on his wife, among other things that were discovered as the novel developed. The topics and themes used in these books are topics which are reflected in our society. Not many people are honest with themselves, they invent things in order to feel good, or they think it is better to live in a world that they have invented or created to their convenience. A situation in which honesty can be avoided ad itÂÂ ´s consequences are not that bad, is in Ruths situation. When she took the decision to leave her family and change her name, she did not think this would bring her consequences. And it did not matter, it stared to be important when, James grew up and started questioning his mother. When he was a child and could not understand why he had another skin color, when she was the woman that gave birth to him. He did not understand if he came out of his mother, why were they so different. As a conclusion I can say that be a honest person is very important because you have the opportunity to be a better human being and also people will trust in you. When you are not honest you are involucrate in many problems and you are not happy so I consider that the best way to enjoy the life is always saying the true.

Character Comparisons of Winston vs. Guy in Fahrenheit 451 and 1984 Ess

Winston Smith vs. Guy Montag The two protagonists in Fahrenheit 451 and 1984 both started out somewhere, following the rules and doing what they were told, and towards the end of the book you see them change and become completely different people. In 1984, the reader experiences a nightmarish world that Orwell imagines through the eyes of the protagonist, Winston Smith. In Fahrenheit 451, the protagonist, Guy Montag is on a desperate search to find and understand his own life and purpose. These stories are set in the past tense but they both talk about what the future would or could be like. Winston Smith, from the novel 1984, is a low status member of the Party who rules over the nation of Oceania. Winston is never alone, even in his own house. Everywhere he goes the Party is watching him through what they call telescreens. Oceania is run by a leader that is referred to as Big Brother. Winston is struggling with the fact that he doesn’t even have control of his own life, it’s controlled by the Party and Big Brother. When Winston becomes frustrated by the Party and Big Brother he illegally buys a diary in which to write criminal things like, â€Å"Down with Big Brother.† The Thought Police can basically read your mind, so even thinking anything rebellious or illegal will get you in trouble with them. Winston knows that he will soon get caught by the Thought Police for committing a thoughtcrime. He convinces himself that he will be caught no matter what he does, so he continues to rebel. Winston finds the courage to join a secret organization, called the Brotherhood, in order to take down Big Brother. O’Brien, the Brotherhood’s leader, turns Winston in and he goes to jail. There he is questioned by O’Brien and tortured, ... ...s running from his life he meets a group of people called the â€Å"Book People.† They are books lovers who have memorized many books. When enemy jets appear in the sky and they completely obliterate the city, Guy and the Book People move on in search of survivors and to rebuild the city. Montag started as a man with a incomplete life. That life was fulfilled when he discovered literature. In conclusion, Winston Smith and Guy Montag are two men who are distinct in their own ways. Winston really figured out his life while he was in jail. That makes me think, do you need to be somewhere like that in order to get your life back together? Guy Montag found his satisfaction in books. Which I believe is the way to get your life in order. They are similar people for the reason that they both are unsure of their place in the world and who go through a journey to figure it out.

Comparison: Hector in Iliad vs. Hector in Troy

Heroes possess five timeless qualities. They are always willing to accept a challenge, they are courageous, self-sacrificing, they can overcome struggle with strength and dignity, and they have superior yet human qualities. Over different eras, other qualities that are attributed to heroes change based on society’s changing morals and ethics. The two versions of Hector display the many differences between the Greeks perspective on heroes and the modern contemporary perspective on heroes.To begin with, it is implied that modern heroes are sympathetic and do not love to kill, while heroes in Greek perspectives love basking in glory over defeat of any of their enemies. Hector in the Iliad gloats over the sight of dying Patroclus, taunting him in his last moments alive, whereas Hector in Troy is remorseful when he finds out that it was not Achilles who he fought. He kills Patroclus to stop his suffering and says that it is enough fighting for one day, even though the war has just barely begun. This shows how modern heroes are dutiful to their cause, while not truly liking the violence involved.On the other hand, heroes in Greek perspectives are shown to be individuals who lust to kill and feel no compassion as long as they achieve victory. This ties into how the respect shown towards rivals differs greatly from one time period to another. Hector in the Iliad does not show respect to his enemies, therefore continuously taunting Patroclus. This is unlike Hector in the film who displays his respect for Patroclus by killing him. Hector’s respect in the modern version versus his lack of respect is evidence as to how heroes were believed to feel after defeating their enemy.Finally, these versions show that heroes by Greek definitions are opportunists, while modern heroes will complete a task through their own physical power. Hector in the Iliad is presented as an opportunist, diving in to kill Patroclus after Apollo has already injured him. This is unlike H ector in the film who fights Patroclus all on his own. This shows how the dependency of heroes has changed over time. Even though there are many differences between the perspectives of the Greeks and the modern contemporary, there are also quite a few similarities.First of all, both versions of Hector are displayed as fierce individuals. We can see this from the Hector in the Iliad through the diction used when describing him stabbing Patroclus. Their situation is compared to one of a lion and a tireless wild boar, where the â€Å"lion beats him down with sheer brute force as the boar fights for breath (Line 963-964). † By comparing Hector to such a tough animal and using â€Å"sheer brute force† when explaining how he stabbed Patroclus, his strength is shown. As well, showing that Hector has defeated a â€Å"wild boar† also contributes to showing his superiority.In Troy, just by his leadership and methods of fighting, one can see that he is very powerful. In ad dition, both are very loyal to their cities. They fight with courage and stay focused toward their goal. Even if Hector in the film commands the war to be over for the day, he still knows he has to be faithful to his city and fight again. Hector in the Iliad being the opportunist that he is, also shows his loyalty by finishing off his enemies with pride. All in all, through observing the attitudes and behaviors of the two versions of Hector, it is easy to interpret how these time periods felt about heroes.All heroes possess five timeless qualities in addition to other qualities which are believed to be important during their own time period. Sometimes, one may see that these qualities are quite similar, and other times, they are the exact opposite of each other. In conclusion, descriptions of heroes are created by looking at what will appeal to the readers or viewers based on morals and ethics valued during that time. For this reason, the two versions of Hector possess some of the s ame qualities, but also some very different ones.

Humana Case Essay

The purpose of this memo is to analyze Humana’s business model and its spin-off solution. We think Humana’s problems were severe enough to implement restructuring plans within the company. First of all, Humana’s administrative cost ratio was 16.1% and medical loss ratio stood at 85.9% (increased from 84.4% in 1991). The stock price was declining from $34.5/share in May 1991 to $21.63 in May 1992. In addition, the entire hospital industry is suffering losses in the long-term because of increases in operating costs, decreases in average hospital stays (occupancy rate declining to 47%, national average occupancy rate was 69%), and growing competition. The margin is diminishing and the PE ratio is lower in both industry averages. Spin-off is ideal since the hospital industry is shrinking and Humana’s profit from hospital starting to decline. A decision made early will still allow Humana a higher valuation on hospital business. The separate income statement is listed below. As presented, the after-tax net income of Humana Hospital and Health Plan are $314M and $ 41M. After we compare the asset sizes of comparable companies, we decided that the PE ratio for the Hospital business should be 13.0x, equal to that of National Medical Enterprises, as they are closer on the asset size. The PE ratio for Health Plan business should be 17.0x, equal to the average of United Healthcare and U.S. Healthcare, for the same reason. Thus, the value of these two businesses separate will be $4,087M and $694M. The Market value using current PE ratio for the whole Humana Company is $3,550M. Therefore, a spin-off of these two segments (assuming tax rate is 36%) will create an extra value of approximately $1,231M. Humana should assign most of its debt to the hospital business and keep sufficient cash in the health plan segment. According to the exhibits, the proportion of debt distributed to hospital and health plan is 5:1. Health Plan business could expand itself and enjoy further profit and growth, while the hospital business could start eliminating parts that are not profitable or carries much capacity. Kaiser has 6.5 million members and 7700 beds. This means feeding more people into the hospitals and a higher occupancy ratio. Humana has 1.7 million members and 17829 beds, significantly less occupancy. Both of the hospital and health plan industries enjoy higher PE valuation ratio than Humana as a company does, which indicates that this integrating strategy doesn’t fulfill the fullest of their respective potential. There is no other option that’s more sensible since they all have their respective flaws. New price structure compensates their margin to sell more services, yet their hospital’s occupancy ratio will not increase and they will lose on the Medicare deals. Selling off hospitals may help gain profit and independence. However, it will be extremely undervalued (6.0x EBITDA ratio). Leverage buyout is not feasible either because Humana’s marketable securities are occupied, thus no sufficient fund. Stock buyback will not help Humana to deal with hospital section’s occupancy and profitability problem. Finally, the feasibility of ESOP remains uncertain, as it didn’t measure whether employees have the ability to purchase and whether synergy has been compensated.

Nelly Dean as Narrator essays

Nelly Dean as Narrator essays Nelly Dean is the narrator employed by Emily Bronte that helps in linking the present events of Wuthering Heights to that of their history since she is an eye witness, the first person participant narrator of the events that took place in the past. Hence, most of her accounts can be counted as credible. However, in several accounts, her apparent dislike for Catherine Earnshaw is witnessed and hence, her accounts of the past events is normally seen through colored glasses. Nellys apparent dislike for Catherine Earnshaw is apparent in chapter 9 of volume 1. Here, readers witness a distraught Catherine in distress with her face streaked with tears and her lips half asunder as if she meant to speak. However, irregardless of her subservient position as a servant, Nelly dismisses Catherines disconsolation and replies sarcastically that it is a pity that Catherine still cant be contented with so many friends and so few cares upon Catherines remark that she is very unhappy. Nellys dislike for Catherine reveals many gremlins in her narration. Firstly, her unsympathetic nature in regard to Catherine clouds the revelation of the true extent of how Catherine is feeling and misleads the reader into accepting Nellys views as their own since she is the only participant narrator in the events and hence, forming a bad impression of Catherine. Also, Nellys lack of regard for her status is linked to her being a motherly figure to the participants of Wuthering Heights and this allows for her to further narrate the intimate events that take place in Catherine and Heathcliffs life. Her motherly figure allows for readers to access to the inner thoughts of Catherine as Nelly is also portrayed as a confidante in this episode. Here, Catherine is seen kneeli ...

Business Ethics - Rights and Obligations (U3DB) Essay

Business Ethics - Rights and Obligations (U3DB) - Essay Example The employer needs to protect his company – the business, and the whole workforce contributing to the life of the company. It is a prerogative of a job applicant to apply in any job because he is the one searching. If he wants to apply to a company, he must be ready to comply with its rules and regulations. The employer evaluates the credentials of an applicant to assess his abilities and skills if he fits to the job description he is applying for. If he gets hired, then the applicant will have to comply with the rules and regulations of the company. The use of drugs means there is a medical condition to cure or needs drug maintenance in order for the user to be productive in spite of the medical condition. The employer claims the right to know about his employee’s use of drugs, not for his personal agendas, but for the company’s welfare to assure that every worker works faithfully and accordingly. This is consistent to the moral philosophy based on consequences given that the employer knows his employee’s condition, he can find a way to support his employee by giving him medical benefits, and even adjust his work schedule that is best for both the company and the employee. Lest the employee conceals his medical condition and its effects affecting his mobility to the point of delaying business transactions, his employer will not hesitate to fire him for being a liability to the company. In conclusion, the philosophy based on consequences is therefore consistent to the statement â€Å"Drug use is information that is rightfully private and only in exceptional cases can an employer claim a right to know about such use.† The employer will base his decisions, either to give or refuse special employee benefits, according to work performance. An employee will not be given consideration despite of his condition if his employer does not have any knowledge of

Com law and ethics Essay Example | Topics and Well Written Essays - 500 words

Com law and ethics - Essay Example There are several issues that portray the publisher of the Larry Flynt as to have violated several ethical concerns. These ethical concerns revolve around privacy, objectivity and accuracy. First, was the issue of accuracy; when Flynt was approached with the nude pictures of the First Lady Jacqueline Keneddy Onassis, he never sought to establish the facts and context on which the pictures were taken. The first lady is said to have been sunbathing when the photos were taken, and yet the same would not be said in the hustler magazine. Secondly, Flynt had violated the right of children. The daughter had reported that at 19, Flynt forced him to appear in the magazine posing naked and threatened to kill her if she refused to cooperate. This was one of the ethical considerations he failed to observe in his publication. He did not seek the consent of some of the images he wanted to appear in his magazine. The involvement of many courts in the case of Larry Flynt was because of appeals that were being made in reaction to dissatisfaction that was witnessed in the lower courts. Usually, when there is dissatisfaction on the findings of a particular court verdict, the parties involved may seek redress of the same matter in higher court through appeal. That is why the people felt that the matter should be addressed in the higher courts. The Supreme Court ruling set some precedence in the criminal justice system. It further proved that individual rights were much protected than any other rights. Though it seemed like Larry was favored by the court, the ultimate victory was the people since the court proved that the rights of individuals would be protected by the constitution. Flynt, Larry, and David Eisenbach. One nation under sex: how the private lives of presidents, first ladies and their lovers changed the course of American history. New York: Palgrave Macmillan, 2011.

Storage device Essay Example | Topics and Well Written Essays - 500 words

Storage device - Essay Example RAM, graphic card memory and cache are the common primary storage devices, and they hold data from secondary devices while it is being used by the computer. The primary memory does not store data for future use due to its small size and lack of capability to store data permanently since they require continuous electric current as opposed to magnetism in secondary devices. RAM has high speed and is accessed with minimal delays due to its direct connection to the CPU via memory buses. RAM is mainly used to store data located in programs and operating system and hence it is necessary that every computer has a secondary device for data storage. Secondary storage is also known as auxiliary storage and is defined as any storage devices that are volatile and may be located inside or outside the computer. Secondary storage devices serve as an addition to the primary memory, and their function is to store data permanently. Secondary storage devices can store data ranging from megabytes to petabytes depending on their storage capacity (Matick 18). Such devices store the installed applications, the operating system, drivers and any other information that the computer user is willing to save. Secondary storage devices do not have a direct connection to the CPU and instead they receive and send data to the CPU through I/O buses. The speed of the secondary storage devices is considerably as compared to that of the RAM and hence cannot transfer data quickly. These devices are advantageous since they store data magnetically, and it is retained once the computer is switched off. The most common type of secondary storage device is an internal hard drive, but there exists many other forms of secondary storage e.g. DVSs, floppy disks, external hard disks, am flash discs. Most secondary storage devices have speeds ranging from 3600RPM TO 7200RPM and are nonvolatile therefore being reliable in data storage and backup (Matick 18). Hard disks are advantageous because they are normally

Saudi Students in the Us Education System Essay Example for Free

Saudi Students in the Us Education System Essay Western culture differs dramatically from Saudi Arabian culture, from religion, to education to music and food, even dress; they really are two different worlds. The challenges that a Saudi student might face here in the states are endless and adjusting takes time and a tremendous amount of effort. Let’s start by talking about education. In Saudi Arabia sexes are separated from day one. Males and females never attend school under the same roof, not even at university levels ( Flaits). For a Saudi student, here in the United States, this is a substantial change that has the potential to be, even traumatizing to students, especially to those students still in primary schools. Imagine with me for a moment that you are a thirteen year old Saudi Arabian girl. Your father has just gotten a job in the United States. Up till now you have spent your entire life in Saudi Arabia in a traditional home, going to a traditional all girl school. The only males you have ever spoken with are your close male relatives. Now, it is your first day to attend an American public school. You have a nice, dark complexion and wavy brown hair hidden away under your hijab. Never mind all the strange glances immediately thrown at you for your appearance the minute you step foot on the bus because of the way you are dressed, you expected as much. But you’re taken aback by the fact that well over half of these uncomfortable, judgmental glances are barreling down on you from the faces of boys. Your heart is beating hard and fast in your ears as you slide into the nearest vacant green leathery seat. You’re starting to feel your face grow warm and you just know you are seven shades of beat red. You concentrate on your breathing; you can feel every eye on the bus burning into you, you feel completely exposed. And just when you think that things couldn’t possibly get worse, a boy about two years older than you decides the empty seat next to you is as good as any to claim for his own. He gives you a warm smile, which you return with a blank stare. So he takes it upon himself to try and start a conversation. He is friendly enough, but you can’t concentrate on a single word coming out of his mouth. Not just because your English is below proficient, but because blood is pounding in your ears. What does this boy think he is doing? Your mind reels. The only thing you can think about is how angry your father would be if he saw this boy sitting next to you and you pray he never finds out. You have never spoken to a boy in your life, you wouldn’t know how to go about it, even if you wanted to, but your mouth doesn’t seem to be working now anyhow and all you want is for this boy to leave you alone before any tears manage to escape your eyes. You shut your eyes tight and count your breaths waaHid, ithnayn, talaata . . . You keep them closed for a long time and when you open them the boy has apparently gotten the point or been offended because he has changed seats. You feel only a slight twinge of guilt but a flood of relief. Finally the bus comes to a stop and everyone files off. Upon arriving to the school you find that the boys here are less friendly and somewhat frightening. Some whistle or stare, some wink, some make inappropriate gestures with their hands or mouths most of which you do not understand, some scoff and finally some ignore you completely which comes as a relief. The girls here don’t seem to be interested in any kind of interaction with you at all. Most avoid eye contact but some blatantly glare. Your head spins, all you want is a quiet, safe place to hide. So you retreat to the bathroom. Here you encounter a whole new set of awkward social problems, when a group of giggling girls, applying too much makeup, instantly become silent as you approach. You can feel the hostility as they take in your attire. Only one even attempts to smile at you. As if on cue, they all march out, fallowing a tall thin blond with a hot pink top, by the way the other girls dote, you can only assume she is their leader. You splash some cool water on your face, thankful for the silence and whisper a prayer to Allah, asking Him for the strength to just get through the day. The bell rings so you find your way to first period and take a seat nearest the door, most students have to walk past you, which isn’t ideal but you feel safer because you can bolt at any time if the need arises. The teacher inters the room and says good morning to the class. He looks across the room and his eyes come to rest on you, suddenly it is hard to breath you feel like you have been caught in some kind of sand storm that is suffocating only you, no one else in the room seems to feel ill at ease in the least. You have never had a male teacher before and it never crossed your mind that you ever would. This morning you prepared yourself the best you could with the idea of having to go to school with boys, you knew that you would stick out because of the clothing you wore and you knew it might be difficult communicating with the other children because your English is not that good, but it never occurred to you that you would have a male teacher! â€Å"good morning class, today we have a new student, miss Layla Almire,† never taking his eyes of you â€Å" would you mind standing and telling us a little about yourself ? † You slowly rise, â€Å"my name is Layla, I am thirteen, my family is from Saudi Arabia† you sit, unsure of what just happened. That girl standing, speaking, didn’t even sound like you. She sounded confident, not falling to pieces on the inside as you are doing now; your heart is beating so hard and your hands are trembling. â€Å"thank you miss Layla, we are glad to have you in class. Now take out your text books and turn to page eighty-three we left off talking about†¦Ã¢â‚¬  most of the day passes in a blur, you go from class, avoid eye contact or conversations with the children, eat lunch alone, some of your teachers are male, some are female, you act like you understand what the teachers say even though half the time you don’t. By the end of the day you are completely drained emotionally, mentally and physically and you are so relieved when it is finally over. But at home, you don’t want your parents to worry about you, especially your mother; the trip has been hard enough on her as it is. So you fake a smile and fight the urge to skip dinner and turn in early. After clearing the table you can fight it no longer, you tell your family that you have homework and retreat to your room. There you silently cry yourself to sleep hoping the morning does not come too quickly because you know what’s waiting for you when it does, your second day at an American public school. Saudi girls are painfully shy around men because their culture dictates that they have no interaction with men outside of close relatives. (Flaits) Coeducation can be difficult for male students as well because they are from a society where men are dominant, so being taught by women may be a very challenging thing to get used to (Flaits). To accommodate for these particular challenges, (first of all teaches need to be aware of the cultural differences), male teaches can help with these cultural challenges by not calling the female student out too much in class or talking to girls directly, by keeping a comfortable distance in a sense. And female teachers can try not to be too assertive, to avoid resentment from male students. Saudi’s in general, do not take criticism well, especially in public. It is viewed as an attack on their honor. It is for this reason that teachers need to be gentle when confronting a student about inappropriate behavior and never should this be done in front of the rest of the class. Saudi’s take it very personally if they are not trusted. This is a good reason not to accuse them unless you have strong evidence for your case. Trust and honor go hand in hand. I was not aware of this when I first began college and started hanging out with a group of internationals, I was not aware of many things. One night we were all at my friends and I was ready to go home but my friend was too tired to drive so his friend offered to give me a lift. I â€Å"politely† refused. Because I was raised never to get in a car with strangers, I thought this was common knowledge â€Å"don’t get into cars with people you don’t know†. This man took it very personally, he started to raise his voice, speaking in Arabic, and then left in a huff. I asked my friend what he said, it roughly translated to â€Å" fine if you don’t feel safe near me then I will just go† I felt slightly guilty but at the same time I thought it confirmed that this guy was a hot head that shouldn’t be trusted. Abdulah and I have laughed about our first meeting a lot since; he later became one of my best friends. This man wouldn’t hurt a fly, it’s just not in him, he is one of the kindest people I know. He has come to understand why I refused to get in the car that night and I, how disrespectful it was to refuse his help in front of all of our friends. Another challenge for Saudi students is the same for all immigrant students, language barriers. Students may need special accommodations to further acquire language skills. They may need additional time on assignments and additional clarification on direction for assignments. It is important for teachers to be patient with their students and not mistake the students lack of understanding for laziness. Some additional challenges, for teachers working with Saudi students, are keeping their attention, their interest. Saudis get bored very easily and quickly. Keeping their attention can prove to be quite difficult. Speaking with a fellow teacher I was given insight on how she kept her students engaged. She told me that Saudi students can be quite competitive so incorporating games with prizes or score boards is an effective and healthy way to inspire them to â€Å"stay on top of their game† she suggested things like writing on the black board, matching objects to words and spelling B’s where every point is tallied and any kind of learning game in general,to be effective methods. I have come up with a few of my own ideas to keep their interest and get them to study on their own as well. â€Å"THE LETTER GAME† have a bag full of random letters written on cards, at the beginning of class pull a set number of cards and place them in plain sight of the entire class, give the students a set amount of time to spell as many words as they can come up with from those cards, when the time is up tally the number of correct words the students got right, the one with the most words is awarded some kind of incentive. This accomplishes two things, challenges the student mentally and may lead to study outside of the class. Since the letters are completely random knowing their vocab will not be enough, because competition is such a part of their personality the intention is to get them to do independent studying, the more words they know, the better chance they have at winning the next go around. Racism is an infectious disease that plagues our public schools and even with all â€Å"bullies will not be tolerated† campaigns. Teachers need to keep a close eye out for students that might be being mistreated or harassed for the color of their skin, the god they believe in or the close they wear. In conclusion, there are many things that a teacher can and should do in order to make international students feel more at home in their class rooms. First and foremost, learn as much as you can about the students culture, this helps go a long way in helping the student. Secondly, when it comes to Saudi students, respect is key, don’t be too assertive if you are a female with male students, if you are a male with female students keep your distance, do not call out your Saudi students if they have, or are suspected of doing something wrong, speak with them in private. Thirdly offer accommodations for language barriers and engage them in some healthy competition to keep them motivated. And lastly, keep an eye out for racism or abuse from abuse from other members of the school.

Lasting Effects of Childhood Trauma

Lasting Effects of Childhood Trauma Dave Pelzer is the victim of the third-worst child abuse case in the history of California. In his book A Child Called â€Å"It†, he says, â€Å"I knew I was never meant to be loved. I knew I would never live a life like my brothers. Worst of all, I knew it was only a matter of time until Kevin [his baby brother] would hate me, just like the others did† (Pelzer 145; ch.7). In this quote, Pelzer demonstrates just the emotional aspect of the effects of childhood trauma. He was so abused by his mother that he thought he was never meant to be loved. According to ER Nurse Lynda Gibbons, â€Å"Domestic violence [child abuse/trauma] refers to the use or threat of physical, sexual or emotional force by spouses, partners, relatives, or anyone else with a close relationship with their victims.† Childhood trauma can have many lasting emotional, psychological, and physical effects. As a method of abuse, Pelzer’s mother would tell him that she had received a letter from the North Pole, or the Principle (which was a lie; Pelzer was a good student) saying Pelzer had been a â€Å"bad boy,† and would then proceed to punish him for it. The continued abuse left Pelzer feeling worthless and like everything was his fault. This form of abuse is called emotional abuse, and its effects are precursors of more serious effects. Emotional abuse can affect many areas of your life, with the most frequently affected being relations with family members. Women who were abused as children will most likely have an extremely difficult time raising a child. To feel like they are still in control (because control is frequently essential in the daily lives of previously abused women), they will enact measures of aggression, submission, or any number of different â€Å"extremes† that are unique to the individual (Prescott). These measures are necessary to them because of the traumatic experiences of their youth. As a result, the child will feel like his or her mother has lost her mind and will distance himself or herself from her. This distance can have the same emotional detriment as neglect, a form of emotional abuse, and can leave lasting effects on the child’s mind. Adults who experienced CPA (Childhood Physical Abuse) and CSA (Childhood Sexual Abuse) may be over- or under-protective of their child, resulting in an unhealthy relationship or one the child perceives as â€Å"unloving† (Prescott). Adults who were abused as children may have a hard time connecting with their friends and family. The victim’s friends fade away in many cases, as they are too afraid of other people to spend time with them. The victim may also have an extremely difficult time forming new relationships, since that would require reaching out to strangers, which is hard for someone with that kind of emotional damage to do. Most victims of emotional abuse do not know how to handle themselves around people they are not familiar with and lack the understanding of people required to form lasting emotional bonds. Victims of abuse may also suffer from a lack or absence of self-esteem. Dave Pelzer experienced many forms of abuse, but there was one instance that damaged his self-esteem more than others. In an effort to destroy his self-respect, Pelzer’s mother attempted to make him eat his baby brother’s defecation (Pelzer 55-57). This disgusting example of abuse threw Pelzer into a well of despair and self-destructive thoughts. Damaging a child’s self-esteem is a nearly sure-fire way to damage them emotionally, because the way we view ourselves is essential to how we react to different things that occur. For example, if a child who had been previously abused and punched by an adult, he or she may believe it is his or her fault because the abuse lowered hi or her self-esteem to such a point that he or she has no sense of self-worth. Low self-esteem and continued abuse can lead to self-destructive behavior later in life. To back this up, a study was done in 1994 on previously abused women; 65-70% of women who suffered abuse as children were considered â€Å"permanently damaged† by professional psychiatrist. In an effort to recover, the women had to sit in with a psychiatrist and be told, repeatedly, that it was not their faults they were abused; it was the abusers’ (Prescott). Childhood sexual abuse (CSA) can be even more detrimental to a person’s self-esteem. In a recent article on dealing with the effects of CSA, Andrya Prescott says that â€Å"some [people] may find it very emotionally traumatic, some may be in denial.† Denial is a coping mechanism that prevents someone from consciously experiencing the pain or trauma from an event by making the person believe it did not actually happen (even though they subconsciously know it did). Another factor in the amount of perceived damage to a person’s emotional state is how early in life the trauma occurs. If the trauma occurs earlier in life, it has a far more powerful ef fect on the victim. This extends to even prenatal trauma, experienced by the mother and then the fetus has the same biochemical, and therefore emotional, response. This feeling of distress is â€Å"imprinted† on the child’s subconscious, and can go on to cause anxiety and low self-esteem (Harris). This â€Å"imprinted† trauma acts like a trigger, and, when detonated by CPA or CSA, can result in severe psychiatric disorders (Jovanovic et al.). Victims of CPA and CSA are nearly always affected by their former abuse later on in life. They often develop phobias, which are defined as fears with no rationale behind them, or â€Å"irrational fears.† Just for example, women who were abused as children often have a large phobia of needles and men (Prescott). These fears can go on to disrupt their everyday lives as adults, and their interactions with other people. Parents who experienced child abuse will often distance themselves from their children, because they fear their child â€Å"being abused† and often even fear themselves abusing their child (Prescott). While some may see this as foolish, it is sensible. The adult was abused, so they fear they will turn into their parents and start abusing their kids. This is referred to as the â€Å"cycle of abuse.† Another common fear that some survivors of abuse experience is the fear of being strapped down or held (Prescott). Some of these fears make more sense than others, but they all can have a serious effect on a person’s life. People who were abused often have â€Å"latent fears,† or fears that stick around subconsciously. A major sign of latent fears is flashbacks. People who experience CPA or CSA may have extreme reactions and flashbacks triggered by everyday items or occurrences: i.e. kitchen utensils or alarm clocks going off (Prescott). Flashbacks occur when someone is reminded of a traumatic experience, and he or she remembers that experience in vivid detail, in a way that is comparable to living it a second time. These flashbacks can be very hard on someone who is already suffering emotionally, and can even compound the trauma that is already there and undo any therapy the victim has received since the incident. Latent fears are especially prevalent in women when they are raising a child. Giving birth can be extremely traumatic for a woman who has experienced CSA and can do lasting harm to the relationship between herself and her child. The mother does not show love to the child, for fear of growing close to anyone, and the child does not show love to her child, etc. This is part of the cycle of abuse, but is more based on neglect than actual abuse (Prescott). Psychological effects are a step up from emotional effects. The emotional injuries that accumulate from abuse often hide deep inside a person’s subconscious, causing them to develop nearly-permanent psychological issues. Studies have shown that women are â€Å"more vulnerable† to the effects of CPA and are affected for far longer periods of time than men (Haatainen et al.).Usually the first thing that is affected psychologically is a person’s stress response. When one experiences something that his or her body recognizes as â€Å"stressful,† it initiates the HPA (Hypothalamic-pituitary-adrenal) axis. This axis controls the amount of hormones that are circulating through his or her body at any given time. When one experiences stress, it releases cortisol, also called the â€Å"stress hormone.† Cortisol, along with epinephrine and a few other hormones, activates one’s â€Å"fight-or-flight† response. The heart will beat faster, blood flo w to the brain increases, and the muscles receive more oxygen, all to prepare one to react to whatever the stressful stimulus is. When a child experiences trauma or stress repeatedly over a long period of time, his/her body loses the ability to â€Å"calm down†; essentially, he or she is always in a fight-or-flight response. This can lead to the development of phobias and an increased or decreased base cortisol level (Simkin). Penny Simkin, discussing this inability to â€Å"calm down,† says: During trauma, an individual reacts with one or two basic survival responses: a sympathetic nervous system response –‘fight or flight’—or a parasympathetic nervous system response—‘freezing’ [. . . .] If the trauma is repeated frequently, the child learns to never let her guard down, which leads to an inability to turn off these adaptive responses when there is no danger. A recent test done on people who experienced early life stress (ELS) showed that ELS has extreme neurobiological effects. These effects include an overbalance of cortisol, which can lead to a number of illnesses and conditions (Jovanovic et al.). According to Tanja Jovanovic, ELS can have a long lasting effect on the human mind. She says, â€Å"early-life stress (ELS) is a predictor of adult MDD [Major depressive disorder], whereas ELS and adult trauma are both predictors of PTSD [Post-traumatic stress disorder]† (Jovanovic et al.). This suggests that ELS acts like a fuse, and the adult trauma is the trigger that sets the fuse off, ending in a psychiatric disorder such as PTSD (Jovanovic et al.). A childhood of physical and sexual abuse can also lead people to seek other means of release, such as drugs or alcohol. Dr. Rebecca Reeve, in an article on the long-term effects of child abuse, says, â€Å"Among men, the probability of drug abuse rose from 7.5 per cent generally to 2 5.8 per cent for those who had suffered combined [CPA and CSA] abuse.† This is saying that people who experienced child abuse develop a dependency on alcohol often because they need to be relieved of the emotional stress of their trauma (Reeve). Another major psychological effect from child abuse is developmental problems. In fact, children who are abused frequently lose memories of their childhood, as a coping mechanism in their subconscious. In this way, they lost an essential portion of their development, causing them to be behind others in speech, intellect, or social ability (Simkin). Children need a constant positive parental influence to develop correctly. Without a guiding hand, children are much more likely to develop extreme behavioral problems, when accompanied by instability in the household (Bakker et al.). Early trauma can also have a direct influence on the development of a child’s brain. Trauma during childhood could result in halted growth of the hippocampus, the part of the brain that is used to learn and store memories. It could also damage the prefrontal cortex, which â€Å"regulates† behavior (Suyaga et al.). Stress plays a large role in this halted development as well. If a child is subjec ted to long periods of heightened stress, it increases the amount of CBGs (corticosteroid-binding globulin) that are produced. This change can often be permanent. As more CBGs are produced than there are at normal levels, it binds to cortisol, neutralizing it. Since there is less free cortisol in the blood, there is more perceived stress. This overbalance causes extended periods of stress in which more cortisol and CBGs are produced in a vicious cycle, leading to the development of PTSD, Chronic Fatigue Syndrome, and other psychiatric disorders (â€Å"Childhood Trauma†). In a test conducted by ISTSS (International Society for Traumatic Stress Studies), it was found that people who were victims of CPA had a much higher percentage of at least one psychiatric disorder and a higher suicide attempt rate than people who did not experience CPA (Suyaga et al.). Childhood trauma also has a lasting effect on one’s internal body systems. According to a recent study on the effects of early life stress, ELS that stems from child abuse (CPA or CSA) can result in neurohormonal development issues, which can cause permanent hormonal dysfunction disorders[ i.e. dwarfism] (Carpenter et al.). Adults who were abused as children may also be damaged in such a way that they abuse their children. They were accustomed to beatings and being maltreated, and it became commonplace and in some wrong way, right. When they are parents (if they are ever able to overcome the trauma and have children), they treat their children in the same way, because of some subconscious compulsion. The history of CPA in adults is greatly related to the number of physically abuse children. In other words, adults who were abused are much more likely to abuse their children (Haatainen et al.). Childhood abuse and trauma can have many serious effects, but the most serious of those are most likely the physical effects. In a way, physical effects are all the other effects compounded. Emotional effects are formed primarily, based on responses to stimuli in the womb or in early formative years. These effects are the longest lasting, and contribute to the production of negative thoughts, which mutate into psychological effects. These psychological effects are buried in the subconscious, which conflicts with the victim’s rational thinking later in life. This conflict produces physical effects, such as a lowered immune system, and the development of long-term conditions, such as asthma and cancer. One of the biggest effectors is cortisol. Cortisol is produced as a result of the stressful stimuli. In large amounts, cortisol can damage the body by decreasing bone formation, breaking down necessary fat, and dissolving muscle. This can lead to a lack of immune support, weight l oss, and other symptoms associated with stress. This is called a â€Å"psychosomatic response†Ã¢â‚¬â€when the thoughts or emotions of the brain evolve to physically effect the body. Another psychosomatic response is insomnia. Boston University Medical Center, on the subject of insomnia, states, â€Å"unexplainable lifelong insomnia is usually attributed to a neurological abnormality, according to sleep disorders specialist Sanford Auerbach, M.D., but he found that in nine of his patients insomnia was tied to previous sexual abuse† (qtd. in â€Å"Adult†). The victims in another study done by Boston University said that they could not sleep because when they tried to, they experienced fear and stress. This also prevented them from relaxing on vacation, when their symptoms actually worsened (â€Å"Adult†). They could not sleep simply from fear of abuse. In a study that occurred in 1982, psychologists did psych profiles on women who came to the hospital for a breast biopsy. Using only psychological factors, they were able to determine which women had breast cancer with a 94% success rate (Harris). A big part of physical effects is actual injury from the abuse. Victims of CPA may be left with poorly-working joints or muscles, as well are permanent tissue damage to areas such as the brain (Gibbons). David Kissen, a prominent British surgeon in the 1960’s, did some research in Scotland on the relationship between emotional repression and cancer caused by smoking cigarettes. He found that smokers who repressed emotions were five times more likely to develop cancer than those who shared their emotions openly (Harris). This study shows that if someone â€Å"bottles up† his or her emotions, it damages the body. This occurs from the buildup of cortisol, which lowers the immune system and can even upset cellular biology in some cases, leading to cancer (Harris). As a general observation, it seems that cortisol, the â€Å"stress hormone,† is at the center of all of these effects. Perhaps it plays a more prominent role than most doctors realize? In any case, stress levels are the key to how child abuse affects people later in life, resulting in a near-inability to love, lowered immunity, psychiatric disorders, and, in some major cases, cancer. Child abuse certainly has a much larger effect on its victims than we were previously aware of. Works Cited â€Å"Adult Insomnia and Childhood Sexual Abuse.† Total Health 15.5(1993): n.pag. Alt  Healthwatch. Web. 16 Jan. 2014. Bakker, Martin P., et al. â€Å"Childhood Family Instability and Mental Health Problems During Late  Adolescence: A Test of Two Mediation Models.† Journal of Clinical Child and  Adolecent Psychology 41.2(2012): 166-176. Psychology and Behavioral Sciences  Collection. Web. 26 Jan. 2014. 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