Discussion of Ias 17 Leases

Propelled Accounting Theory & Practice Assignment: Discussion of IAS 17 Leases Huixuan HUANG Student ID: 500284151 Module Organizer: Colin Bradley Words Count: 1964 words Date of Submission: seventeenth April, 2012 Discussion of IAS 17 Leases Introduction Accounting for renting is continually being an intriguing issue. The standard setters of IAS 17 experienced a lot of debate when they attempted to quit charging all rent installments to the pay statement.In this article, right off the bat, I will bring up the key highlights of the flow IAS 17 with its impact on General Electric Company for illustrative model. At that point I will investigator the improvement of IAS 17 and its subordinate method of reasoning. At long last, the reactions of the standard will for the most part be examined, trailed by the short discussion of proposed new renting norm. Key highlights with model IAS 17 means to endorse the suitable bookkeeping treatment and divulgence to apply in rented things, fo r example, property, plant and gear for the two residents (the client) and lessors (the supplier).First of all, IAS 17 characterizes a rent as â€Å"an understanding whereby the lessor passes on to the tenant as an end-result of an installment or arrangement of installments the option to utilize a benefit for a concurred time of time† (IAS 17) and afterward the standard grouped a rent as money rent if â€Å"a rent that move considerably all the dangers and prizes accidental to responsibility for asset† (IAS 17). Every single other rent are recognized as working leases. It is the most noticeable element of IAS 17.Clearly, the order of a rent, disregarding the authoritative document of course of action, relies upon the substance of the exchange rather, which implies it focus on the â€Å"risks and rewards† connected with proprietorship rest with either the tenant or the lessor. IAS 17 gives five essential circumstances in detail as pointers which would regularly b e seen as a fund rent. Furthermore, the land component and the structures component ought to be typically considered independently while recognizing a rent. The base rent installments are allotted between the components of the rent corresponding to their relative reasonable qualities at the incipiency of the lease.Of course, IAS 17 requires diverse representing working leases and fund leases. On account of working leases, as the tenant doesn't bear the dangers and awards of possession, the yearly rents installment are just perceives on a straight-line premise over the rent term as a cost through the salary explanation. In any case, for money leases, tenants are required to list rented things as a benefit in their fiscal summaries alongside a related commitment for future installments to the lessor. It implies it isn't permitted to leave the rented resource and rent commitment out of the equalization sheet.Finance leases must be promoted in the lessee’s accounts. Take General Electric Company for instance. As a renter in working leases, GE perceives the rent installment as a cost on a straight-line premise over the rent term. Their rental cost under working leases is appeared as following. Refered to from GE Annual report 2011 At December 31, 2011, least rental under working leases for GE and GECS collected $2,387 million and$2,119 million, separately. Sums payable in the following five years follow. Refered to from GE Annual report 2011As a lessor in working leases, it presents these advantages in articulations of monetary situation as per the idea of the benefit. The devaluation strategy for rented resources is predictable with GE’s ordinary deterioration strategy for comparative resources. Rent income from working leases is perceived in pay on a straight-line premise over the rent term. GECS incomes from gear rented to others were $11,343 million out of 2011 and$11,116 million out of 2010. As IAS 17 requires, under fund leases, GECS perceive re sources in monetary record and present them as financing receivables at a sum equivalent to the net interest in lease.Its interest in account leases incorporates direct financing and utilized leases of airplane, railroad moving stock, transportation gear, clinical hardware, business land, business gear and offices, and so on. Net interest in financing leases is following: Cited from GE Annual report 2011 According to IAS 17, numerous huge companied, for example, GE need to change over their working leases to back leases. Such a change brings about expanding on both current liabilities and absolute liabilities.These increments may have huge ramifications for money related investigation. Improvement of IAS 17 and its hidden reason The development in the renting business got enormous in 1970s, which means renting had been a huge monetary asset. In any case, went with the development in wobbly sheet financing, renting in notoriety prompted an issue that companies’ fiscal summarie s were appeared to be twisted by the bookkeeping treatment of renting exchange. Hence, they didn't show a valid and reasonable view about their business exercises by money related reports.Like numerous different principles, pressing activity was required as there was no consistency in rewarding and unveiling the rent exchanges to forestall controlled bookkeeping message happening. IAS 17 end up being disputable bookkeeping guidelines. Time saw the degree of the contention. Initially, IAS 17 was distributed in September 1982 by the IASC and reconsidered in December 1997. In December 2003, it was reexamined again and given by the IASB. In April 2009, a revision about the characterization if land leases as a piece of the Annual Improvements to IFRSs as made to IAS. At that point the modified IAS 17 remains impact to now. The ASC in the UK communicated a worry that the standard may prompt bothersome financial results by lessening the amount of renting and that the tenant firm’s o utfitting may be influenced disadvantageously by the incorporation of the rent duty. In any case, â€Å"in the occasion, the business purposes behind renting and the limit of the renting business to structure rent understandings to bypass the standard forestalled a decrease in rent activity.Evidence of lessors changing the term of the rent understandings to guarantee that they stayed shaky sheet is upheld by Cranfield and by Abdel-Khalik et al. †(2008, Elliott, B. also, Elliott, J. ) In current IAS 17, the rented things that significantly moved the dangers and compensation to the tenant ought to be accounted for in the budget summaries. The standard requires money leases to be promoted. The benefit and risk ought to be brought onto the announcement of money related position. Reactions of IAS 17Unfortunately, there are solid reactions brought up corresponding to the current IAS 17S by protections controllers, proficient bookkeepers and other invested individuals. The fundament al reactions center around the disappointment of the current bookkeeping model to address the issues of budgetary investigation for clients of fiscal report. Usually, speculators and different clients of fiscal reports think working leases produce resources and liabilities so they routinely alter the perceived adds up to perceive the advantages and liabilities in order to offer remark the impact of rent contracts in benefit or loss.However, there are inadequacies in the data on renting bookkeeping in the current IAS 17. It can't give a total image of a company’s renting exercises and is hard to analyze elements one another. Similarly critically, existing IAS 17 could give chances to structure renting exchanges whereby rent agreements can be worked with a specific goal in mind so as to accomplish a specific rent characterization and lead to a specific result. For example, a rent agreement could be created so that it isn't as per any brilliant line pointers of IAS 17.Consequent ly, it is named a working lease so as to acquire a monetary wellspring of unrecognized financing and in this way accomplishes a specific capital structure. Additionally, the two diverse bookkeeping models for leases may prompt altogether different bookkeeping treatment for comparative exchanges. This additionally diminishes likeness for clients of fiscal reports. A few pundits of IAS 17 have called attention to another issue that the current bookkeeping model is thoughtfully lacking. IAS 17 just recognizes as liabilities commitments due under fund leases, not those under working leases.Specifically, showing up at a rent contract, the resident gets the option to utilize the rented gear, which satisfies the board’s meaning of an advantage. Likewise, the commitment of the resident to pay rentals additionally meets the meaning of an obligation. Notwithstanding, the privilege and commitment are not perceived in the event that we recognize the rent as a working lease. Likewise, boo kkeeping model for leases growingly varies from other legally binding courses of action, which offers ascend to conflicting bookkeeping between rent game plans and comparable game plans that are not characterized as rent arrangements.Besides, chiefs and evaluators have grumbled about multifaceted nature of the current bookkeeping model. Particularly, it is hard to characterize a qualification line between fund rents and working leases in hypothetical manner. Subsequently, the gauges utilize splendid line tests and a blend of emotional judgment, which is difficult to actualize. Fate of IAS 17â€â€Draft ED/2010/09 In March 2009, a joint conversation paper on leases gave by the IASB and the FASB. The goal of this undertaking is to address and improve those insufficiencies in IAS 17.On 17 August 2010, the presentation draft, Draft ED/2010/09, was distributed to set out a proposition for another IFRS on leases. There are in excess of 700 remark letters got on it. A re-presentation i s normal in the second quarter in 2012. The board intend to give the new standard after 1 January 2013. The ED would address the clear shortcomings in the current norm and the proposition would prompt a signi

Children families and communities Out-_ of-_ Home Care of Children Essay

Kids families and networks Out-_ of-_ Home Care of Children (Foster Care) - Essay Example The essential point of individuals who run the Foster Care homes is to furnish the kid with a lasting home with caring guardians, regardless of reunification or reception. Kids who are started into Foster Care homes incorporate youngsters who are ignored and mishandled and essentially don't encounter a solid and safe emotionally supportive network in their lives. Such kids have genuine physical and mental issues, yet additionally have a negative demeanor towards life. There is a steady danger to a child’s characteristic improvement which unquestionably incurs significant damage if help isn't rendered in time. It isn't just essential to take a youngster to Foster Care during the beginning times when the development of the mind is generally dynamic, however it is likewise imperative that the kid has a positive encounter and a decent recuperating process while in Foster Care. In this specific circumstance, Welfare frameworks assume a fundamental job in the life of a kid as it hel ps in recuperating the harm achieved by misuse and disregard, just as it assumes a significant job in the child’s improvement by offering far reaching types of assistance. Current Effectiveness of Child Welfare Systems Internationally, for as far back as decade, there has been incredible improvement, in the arrangements and works on including kid security. As indicated by Lonne, Parton, Thomson, and Harries, (2009) Welfare frameworks are getting ‘greater acknowledgment of the significance of preventive, family †centered support’. The change realized is reflected in progressing endeavors to expand the idea of assurance rehearses through kid focused direction in government assistance. Projects, for example, early mediations for both the youngster just as family needs have been presented. Early mediation arrangements and projects help to diminish the powerlessness of the kid just as the family and furthermore help to reduce expenses before further harm is finis hed. Furthermore, Secondary help projects, for example, Healthy Families (US) Sure Start (UK) and Stronger Families and Communities Strategy and Brighter Futures (Australia) are actualized to make social mindfulness about the significance of early intercessions. Continuous research is likewise being done in the field of kid insurance, by method of advancement of a scope of evaluation apparatuses that serve to lessen the realized hazard factors which thus help to reinforce and bolster the defensive variables including the youngster just as the family. As per Stern (2002) such factors serve to ‘achieve alluring preventive impacts for youngsters and families.’ Cashmore (2009) firmly feels that however significant choices are taken by experts who offer their master guidance on the issues of kids in care, yet family and network assume an essential job in tending to these worries and discovering answers for these issues. Family bunch gatherings are a lot of supportive on the grounds that it enables the family who in any case needs to depend on experts to sift through their issues. Besides, as indicated by Cashmore (2009) family bunch conferencing assists with building trust between the youngster, family and network and diminish the upsetting circumstance to the base. Judy Cashmore (2009) accepts that such family bunch gatherings are critical as they help to bridle trust and confidence between the youngster, family and network and consequently fabricate more grounded connections among themselves that thus

Communication Bachelor Essay Example | Topics and Well Written Essays - 1750 words

Correspondence Bachelor - Essay Example The entire cultural powers have seen a move because of advancement in the region of interchanges. Various speculations have likewise been advanced as for correspondences and as the time passed by hypotheses developed to cover new perspectives and as of late they presently grow to media and its job in the entire procedure of correspondence. Diverse hypothetical models were advanced and the most punctual model was a basic sender-channel-message-beneficiary model otherwise called transmission model. Most correspondence course books, including open talking, start with the transmission model of correspondence. Indeed, even today, it stays an important initial model. This specific model was a straight chain and was not as circle. So later, alterations included the idea of criticism, prompting a circle. Further advancements in the hypothetical models added measurements to the job of beneficiaries including that collectors ordinarily specifically see, decipher and hold messages. Shannon and Weaver set forward their hypotheses in 1949 and their model was viewed as significant in further turns of events. Again in their model correspondence was considered as a straight, single direction process yet they additionally had any kind of effect among source and transmitter, and recipient and goal. So rather than single capacity they noticed that there are two capacities at the transmitting end and two at the less than desirable end. Analysis flung at the model introduced by Shannon and Weaver was the numbness of the way that correspondence procedure is frequently perpetual while they recommended an unmistakable beginning and finish to the correspondence procedure. Decade of 50s got its wake further progressions for model-working, as fields of human science and brain research created. USA was the main nation where the study of correspondence created. Gerbner was among rare sorts of people who perceived the value-based nature of much correspondence that is the intersubjectivity of correspondence. Increases to the previous single chain or value-based correspondence model changed and specialists began looking at correspondence as a matter of arrangement and can't be anticipated ahead of time. Later on improvements of broad communications, press, movies and radio and political changes additionally quickened mass correspondence look into. Henceforth the center moved from correspondence to mass correspondence. As mass correspondence got significant, distinctive new models started to allude explicitly to mass correspondence. Westley and Maclean were among prior specialists who set forward their perspectives underscoring the essentialness of crowd request as opposed to simply the communicator's motivation. The times of 1960s and 1970s saw the fixation moving ceaselessly from the impacts of the broad communications on conclusions, conduct and perspectives, and started to combine on the long haul and mingling effect of the broad communications. Some were of the conclusion that the crowds in this entire media game are dynamic that is they can receive or dismiss the rules offered by the broad communications. In any case, another gathering considered crowds the survivors of the media bringing about a doubt of the broad communications that proceeded through the 1970s and 1980s, especially according to news determination and introduction. With further changes in the correspondence field the limits isolating mass correspondence

Short and Long Vowel Lesson Plan

Literacy is one of the most important skills young students will ever acquire. Reading and writing permeate nearly every aspect of life both in and out of the classroom—students must be literate to succeed in school and society. But before students can even begin to read or write, they must have strong letter-sound knowledge. They need extensive, scaffolded practice naming, identifying, and using every letter before they can begin to develop spelling and decoding skills. Vowels are often the trickiest letters to learn and take the most time. This lesson addresses the distinct sounds that each vowel makes and differentiates between long and short vowels. It provides opportunities for your students to practice listening for and identifying vowel sounds in the world around them and even contains a helpful vowel song to aid in memorization. The following lesson takes approximately 35 minutes to teach. Objectives Following this lesson, students will be able to: Name the five vowels.Listen for long and short vowel sounds and differentiate between them.Identify objects whose names contain long and short vowels (phonetically). Materials Two separate slides, one with several images of objects containing long vowel sounds and one with objects containing short vowel soundsHop on Pop by Dr. Seuss—digital version  available to borrow through Internet Archive Digital Library (create a free account to use)Vowel song (to the tune of Mary Had a Little Lamb)Vowels can be short or long (x3). Vowels can be short or long, theyre a, e, i, o, u. Long vowels like to say their name (x3). Long vowels like to say their name, listen for this now (children repeat each letter): a (ay), e (ee), i (eye), o (oh), u (yoo). Listen close for short vowels (x3). Listen close for short vowels to know which one you hear: a (à ¦), e (eh), i (ih), o (ah), u (uh).Graphic organizers for students, one for short vowels and one for long—both should have the five vowels written in a column on the left, each with their own row (be sure to include capital and lowercase letters) Key Terms and Resources vowels (long and short)pronounceconsonants Lesson Introduction Read Hop on Pop once without stopping. Ask students what they noticed about the words in the book (answers might include rhyming, short, etc.). Ask if there were any letter sounds that seemed more important than the rest by posing the question, Are there any sounds that seem like they are doing most of the work in their words? To demonstrate, change the u on page three to an a and then an o. Lead students to tell you that the letter sounds in the middle of a word decide how that word will sound. Instruction Vowels are very important letters because they are in every single word. They do a lot of the work in deciding how a word will be pronounced or said.Your mouth stays mostly open when you say a vowel and your teeth/lips are mostly closed when you say all the other letters. We call letters that are not vowels consonants.Model deciding whether a is a vowel and do the same for b. Exaggerate your mouth movements and narrate your thinking for students.Explicitly teach the five vowels (do not include y), showing them what each vowel looks like as you talk. Have students trace the vowels in the air as you say them. Then have students say the vowels slowly to three different people around them while drawing them on the carpet with their fingers.Vowels can make at least two different types of sounds and we call these long and short. Long vowels say their name and short vowels make only part of the sound in their names.Show long vowel slides. Point to objects one at a time and ask students to d ecide which long vowel they hear for each. Have a few come up and write the vowel they hear next to the objects. Students should follow along by whispering and tracing vowels.Teach students that short vowels make sounds that are similar to their names but sometimes sound similar to each other too. Explicitly teach short vowel sounds. Show short vowel slides and model listening for short a, e, i, o, and u. Then, repeat the exercise from step 5 with the remaining short vowel objects.If students need more examples, reference the actions/objects in Hop on Pop (remember to talk about letter sounds, not spelling).Sing the vowel song slowly to your students to help them remember what theyve just learned. Sing this song frequently moving forward to keep important skills fresh for your students. Activity Tell students that they are going to practice listening for vowels by hunting for them in the room. Give them each a long vowel graphic organizer.You are going to try to find at least one thing in this room that has a long a, e, i, o and u sound in it. You will draw the object that you find for each on your paper next to the right letter. Model doing this with paper. Emphasize that students should be sketching, not drawing.Tell students that they will need to quietly say the names of objects aloud in order to hear their vowel sounds.Explain that vowels can be found at the beginning, middle, or end of a word.Give students 5-10 minutes to identify an object for each long vowel. You may choose to have them work in partnerships for additional support.Once all students are finished, have them come back to the carpet and call on a couple of volunteers to share their work with the class.Give students short vowel graphic organizers. Repeat steps 2-4 with short vowels. Conclude the lesson by explaining to students that being able to hear long and short vowels will help them to eventually read and write with vowels. They will continue to practice listening for vowel sounds before writing with them. Differentiation Provide students with options for the vowel identification activity. For example, help them to choose whether table or clock should be drawn next to the long a. For all students, use visuals, hand motions, and repetition often. Assessment Ask students to add to their vowel sheets at home, identifying a total of three objects for each long and short vowel. Give them at least one week to do this. Some students will need you to support them to do this at school rather than at home as independent practice. Remember that students are identifying objects based on vowel sounds and not spelling. They might hear either a short e or i in carpet—these vowels can (and often do) make essentially the same sound, so either answer should be considered correct for this example. The objective of this lesson is that students be able to listen for long and short vowels. Spelling with them comes later.

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Marriage Divorce Essay - 1918 Words

Marriage Divorce Marriages are known to be a lifetime commitment towards love caring among people. However most marriages these days seem to be failing due to the increasing number of problems with the modern world. When these marriages end, the effects can be devastating. Why do people get married? Well it is a known tradition in humanity that a woman and man will come together and live their lives as one. The most important element that seems to have disappeared is love. Not just any love, but true, deep feeling love. To keep a relationship clear, the love itself should be clear, not artificially placed. If there is no well defined understanding of love, then is should obviously not be a†¦show more content†¦As well, adults have the means and ability to seek outside professional assistance independently. Children on the other hand, are not as likely to have the ability to identify the source or kind of turmoil they are experiencing. Therefore, it is difficult for us, as adults, to be fully aware of the consequences of divorce on our children. It is estimated that nearly one half of children born today will spend time in a single parent household watching mommy go down on her boyfriends. Although some of these children are born into single parent families, many more are the product of divorce, and are made to endure the conflict and emotional upset that divorce brings about. At this time, when children require stability and emotional support, the pressures of growing up are often compounded by the stress of divorce and family breakdown. When divorce involves children many questions must be answered. Questions such as: With whom will the children live? How often will the non-custodial parent have access, and under what circumstances? Although simple to ask, these questions are never easy to answer, and children frequently become pawns in a game of revenge. 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Food Safety free essay sample

Complete the food safety interactive quiz. Use the information from the interactive quiz to complete the following responses regarding food safety practices. For each of the following food safety practices, share at least 2 statements from the interactive quiz. Be sure to put these statements in your own words and explain why they are helpful in preventing food borne illness. An example would be: When dining from a buffet, make sure hot food is hot and cold food is cold. Food that is 40 – 140 degrees Fahrenheit has already begun to grow bacteria and pathogens. Clean (16 points): 1. Make sure to never use the same cooking utensils for food that is cooked and food that is raw. 2. Wash your hands before and after working with different food such as when you are preparing meat Separate (16 points): 1. Separate meat that is raw and meat that is cooked. 2. Keep meats and vegetables separated. Dont just judge food by how it looks, instead use a thermometer to make sure that the food is cooked completely . We will write a custom essay sample on Food Safety or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Keep food at their required temperature so that it doesn’t grow any harmful bacteria. Chill (16 points): 1. Keep an ice pack next to refrigerated food when you pack lunch. 2. Have the refrigerator at 40? F or below and the Freezer at 0? F In your own kitchen, explain 2 food safety practices you feel your family can improve and 2 food safety practices you feel your family does well. (16 points) In my house we always chill left overs and separate raw food from cooked food. Some of the things we can improve in orther to have healthier and safer cooking practices include washing our hands more frequently and using a food thermometer rather them just using our eyes to inspect how cooked it is. In what ways do your school and community practice or promote food safety to contribute to your personal health? (20 points) My school school offers lunch to those students who want it and they practice food safety by always keeping food chilled and warmed at the temperature required. They also wear gloves and hair nets to keep bacteria from the food that is being served.

A Farewell To Arms Essays (549 words) - English-language Films

A Farewell to Arms A Farewell to Arms When I finished FTA I was of course stunned by the death of Catherine and the baby and Henry's sudden solitude. "What happens now?" I felt, as I so often do when I finish a book that I want to go on forever. This is infinitely more difficult with a book that has no conclusion, and FTA leaves a reader not only emotionally exhausted but also just as alone as Henry and with nowhere to go. The entire work was aware of where it was going and what was going to happen next, and then to stop the way it did was unfair. Now, I've read enough essays while deciding which would be the topic for my class presentation that I know many people see that the unfairness of life and the insignificance of our free will are apparently the most important themes in the book, but I don't agree. I also don't agree that it is a war story or a love story. Exactly what it is, though, is not clear to me. Can't art exist without being anything? "There isn't always an explanation for everything." War and love are obviously important themes in the book, and the relationship between the two is explored by Hemingway and, somewhat, by Henry. In the first two Books we are in the war and the war is overwhelming. In the last two Books we are in love. And, just as the first two Books are peppered with love in the time of war, the last two Books are tinged with war in the time of love. The third Book is the bridge between the two 'stories' and it is not surprising that it centers on the escape. It is during the escape that Henry resolves that he is through with the war (a war in which he really has no place) and decides that all he wants is to be with Catherine. Until the third Book Henry doesn't seem to be agonizingly concerned with matters of right or wrong in the war and it seems, in fact, separate from him. Even when he is injured it doesn't appear that he is really a part of the war which surrounds him. He maintains a distance from it and this distance isn't really closed until Aymo is killed by his own army, he discovers that Bonello is only staying with him out of respect, and he is almost killed as a spy. After this he resolves to desert the army and be reunited with his love, Catherine. Henry is no dummy and he could easily tell that everything was not all correct with Cat, which leads to the question of his love for her. You must admit that Cat is a bit...well... flaky when they first meet. She loses that persona soon enough, although I couldn't help but distrust her integrity until somewhere in the middle of the fourth Book. It is also difficult to believe wholeheartedly in his love for her until much later in their relationship, and it leaves me wondering if he is leaving his involvement in the war because of his unfailing love for Cat or if Cat and any feelings he has for her are just excuses to escape the insanity of the war he experiences in the third Book. When he is with Catherine, they are in another place, untouched by the war, both symbolically (in the tent of her hair) and literally (in Switzerland).

Tom Sawyer Essays - Picaresque Novels, English-language Films

Tom Sawyer Essays - Picaresque Novels, English-language Films Tom Sawyer Tom Sawyer is a boy who is full of adventures. In his world there is an adventure around every corner. Some of his adventures have lead him into some bad situations but with his good heart and bright mind he has gotten out of them. Tom lives with his aunt Polly, his cousin Mary and his bother Sid. One of the first things to happen in the book is a memorable one, the painting of the fence. Tom's aunt Polly made Tom paint her fence on a Saturday as a punishment. Tom just hated the idea of having to work on a Saturday while all of the neighborhood could make fun of and harass him. After Tom tried to trade some of his possessions for a few hours of freedom he had a stroke of genius, instead of him paying people to work for him, he made people pay him to paint. Tom managed this by telling people that it isn't every day that you get a chance to paint a fence and he thought it was fun. He had people begging him to paint by the time that he was finished his story. He would have taken every boy in the town's wealth if he had not run out of paint. On June 17th about the hour of midnight, Tom and his best friend Huck were out in the grave yard trying to get rid of warts, when they witnessed a murder by Injun Joe. At the time Muff Potter was drunk and asleep so Injun Joe blamed the murder him (Muff Potter). They knew if crazy Injun Joe found out they knew, he would for sure kill them. Tom wrote on a wooden board "Huck Finn and Tom Sawyer swear to keep mum about this and they wish they may drop down dead in their tracks if they ever tell and rot", then in their own blood they signed their initials TS and HF. A few days after that incident Tom, Huck and Joe decided to go and become pirates because no one cared for their company anymore. They stole some food and supplies and then they stole a raft and paddled to an island in the middle of the Mississippi River. They stayed and pirated for several days, then they all became so home sick that they could not bear it anymore. The next day Tom, Huck, and Joe showed up for their own funerals and there was much thanks and praise. The next big event in the town was the trial of Muff Potter for the murder in the graveyard. The whole town believed Injun Joe, and poor Muff was sent to a temporary jail cell for a week. At the end of the week he was to be hung unless some one in court had proved him innocent. While Muff was in jail temporarily he was not alone. Every day Tom and Huck would go and talk to him through the jail cell bars and on occasion bring him food. On the last day of court, to everyone's surprise they called Tom Sawyer to the stand. Then the man asked him where he was on the 17th of June he said "In the graveyard". Then when he asked who he saw do it he said with all his courage he said "Muff didn't do it. It was Injun Joe!" and with that Injun Joe jumped out the window and ran away. Tom and Huck decided that they wanted to become rich so they went to go and find buried treasure. Tom and Huck dug under trees all day and night but found nothing, then Tom said that they should go and dig for treasure in a haunted house. They went back two days later and went to a haunted house. Both the boys were scared but they both went inside anyway. The boys dared each other to go upstairs, so of course they went up and looked in closets for treasure but found nothing. Suddenly the boys heard two men talking and then come inside. Both of the boys got down on the floor and then they heard the voice again, it was Injun Joe. Injun Joe and the other

What distinguishes Philosophy from Religion and Science Term Paper

What distinguishes Philosophy from Religion and Science - Term Paper Example On the other hand, religion presumes that its basis of argument is ascribed to revelations through prayers, recorded sacred texts, and oral transmission from generation to generation. Religion upholds to the existence of several or a single deity that created the universe, still has a significant role in its management, and sometimes usurps laws of nature to initiate miracles. Therefore, it is worth noting that religion is based on teachings that emphasizes on spiritual matters, relation between humanity and god or gods, moral principles, and relationship between human beings themselves (Cottingham 243). According to Cottingham, religious claims can be viewed in different ways. They can either be viewed from the scrutiny and logical analysis of evidence or on emphasis on the will to believe, passion, and faith. Rather being taken as doctrines of quasi-scientific nature, religion is a form of life and has to be assessed based on the impact it has on the believer unlike its being seen as an implication of experimental issues (Cottingham 282). Cottingham notes that religious disputes are liken to conflicts emanating from aesthetic appreciation as exemplified by difference in opinions by two individuals over a piece of artifact. As opposed to science, religion claims that existence of God does not require experimentation to justify. Prayers are perceived to cause changes on a believer. However, science relishes on the combination of machines and waves to impart change in the physical realm. To counter the demand for experimental elements as presented by science, the Mount Camel incident of establishing the existence of god or gods by Elijah remains true and is more appropriate in today’s life than at the moment of its demonstration. Religion difference with science centers on existence of God. Science disputes this because religion relies on feelings rather than experimental facts. Religion is

Should the EU be involved in a battle against the piracy problem in Essay

Should the EU be involved in a battle against the piracy problem in Somalia - Essay Example Even though only a political settlement in Somalia can bring a long-term resolution to this issue, the measures taken by the international community can significantly improve the situation (Middleton 10). The European Union Naval Force Somalia-Operation ATALANTA, launched by the European Council on the 8 of December 2008, aims to deter, prevent and repress acts of piracy and armed robbery off the Somali coast, and is a part of the global action conducted by the EU to deal with the Somali crisis (â€Å"Mission† 1). This operation has several benefits both for Somalia and for international entities affected by the issue of piracy. To start with, operation ATALANTA helps to protect vessels of the World Food Programme (WFP), which deliver food aid to displaced people in Somalia. Since the EU naval escorts for WFP ships began in November 2007, not a single pirate attack on a ship carrying WFP food has been reported. Under the operation ATALANTA, WFP has managed to deliver over 267. 000 metric tons of food to ports in Somalia. Given the increasing need for humanitarian assistance in Somalia, the EU operation contributes significantly to support for numerous victims of the Somali crisis (â€Å"Mission† 3). Moreover, operation ATALANTA protects vulnerable vessels in the Gulf of Aden and off the Somali cost. All shipping companies and operators that transit in this region have to register in advance of the website of the Maritime Security Center-Horn of Africa (MSC-HOA). This website facilitates the coordination of maritime traffic as it enables all vessels that observe EU NAVFOR recommendations to be aware of the arrangements taken. MSC-HOA also identifies particularly vulnerable vessels and provides them with close military protection, either from EU NAVOR, or other forces in the region (â€Å"Mschoa† 1). These arrangements significantly reduce the risks of pirate attacks or

The Benefits of Interventions for Work-Related Stress Essay Example for Free

The Benefits of Interventions for Work-Related Stress Essay Objectives. This quantitative metaanalysis sought to determine the effectiveness of occupational stress–reducing interventions and the populations for which such interventions are most beneficial. Methods. Forty-eight experimental studies (n = 3736) were included in the analysis. Four intervention types were distinguished: cognitive–behavioral interventions, relaxation techniques, multimodal programs, and organizationfocused interventions. Results. A small but significant overall effect was found. A moderate effect was found for cognitive–behavioral interventions and multimodal interventions, and a small effect was found for relaxation techniques. The effect size for organization-focused interventions was nonsignificant. Effects were most pronounced on the following outcome categories: complaints, psychologic resources and responses, and perceived quality of work life. Conclusions. Stress management interventions are effective. Cognitive– behavioral interventions are more effective than the other intervention types. (Am J Public Health. 2001;91:270–276) Jac J. L. van der Klink, MD, MSc, Roland W. B. Blonk, PhD, Aart H. Schene, PhD, MD, and Frank J. H. van Dijk, PhD, MD The efficacy and cost-effectiveness of interventions designed for patients with emotional difficulties is a relevant topic in general practice.1 Such considerations also apply in occupational health care. With the increases in workloads of the past decades, the number of employees experiencing psychologic problems related to occupational stress has increased rapidly in Western countries.2 At the societal level, costs are considerable in terms of absenteeism, loss of productivity, and health care consumption. In Britain, it is estimated that 40 million workdays are lost to the nation’s economy owing to mental and emotional problems.3 At the individual level, there are costs in terms of high rates of tension, anger, anxiety, depressed mood, mental fatigue, and sleep disturbances. These problems, usually referred to in aggregate as distress, are often classified as neurasthenia, adjustment disorders, or burnout. Incidence rates in the Netherlands vary from 14 to 50 cases per year per 1000 patients.4 Interventions designed to reduce occupational stress can be categorized according to focus, content, method, and duration. In regard to focus, interventions can be categorized as (1) aiming to increase individual psychologic resources and responses (e.g., coping) or (2) aiming to change the occupational context. The first category of intervention is usually referred to as stress management training. However, stress management is the common denominator of an assortment of interventions ranging from relaxation methods5 to cognitive– behavioral interventions6,7 and client-centered therapy.8 The second category refers to interventions such as organizational development9,10 and job redesign.11 We distinguished 4 intervention types according to categorizations used in previous reviews12–14: cognitive–behavioral approaches, relaxation techniques, multimodal interventions, and organization-focused interventions. Cognitive–behavioral approaches aim at changing cognitions and subsequently reinforcing active coping skills.6,7 Relaxation techniques focus on physical or mental relaxation as a method to cope with the consequences of stress. Multimodal interventions emphasize the acquisition of both passive and active coping skills. The fourth intervention type involves a focus on the organization as a whole. Several reviews have been conducted of interventions designed to reduce occupational stress.2,5,12,14–16 The general finding of these reviews is that such interventions are effective. However, the reviews have been qualitative in nature and thus provide limited information on which type of intervention is most effective and for whom. Recently, Bamberg and Busch conducted the first meta-analysis on occupational stress–reducing interventions.17 However, they included only cognitive–behavioral interventions in their quantitative analyses. In the present quantitative review, the following research questions were posed: (1) Are stress interventions effective, as suggested by qualitative reviews of the literature? (2) If so, which type of stress intervention is most effective, and on which outcome measures? In addition to these research questions, exploratory analyses were conducted to determine what moderator variables (e.g., job characteristics, preventive/remedial nature of interventions, length of treatment) were related to the effectiveness of the interventions. Methods Search and Inclusion Criteria Two strategies were used to locate appropriate studies. First, 4 databases—Medline (1966–1996), ClinPsych (1980–1996), Current Contents (1997), and Nioshtic (1970– 1996)—were used to conduct a computerized search. Three groups of terms were composed for this search: (1) terms linked to stress-related psychologic problems (psychologic stress, work stress, job stress, neurasthenia, burnout, minor psychiatric problems, mental fatigue, minor depression, neurosis, distress, nervous breakdown, and adjustment disorder), (2) terms related to the intervention (therapy, treatment, protocol, program, intervention, primary care, prevention, and employee assistance program), and (3) terms related to the population (employee, occupational, vocational, rehabilitation, work, job, absenteeism, and sickness leave). Within each group of terms, searches were added. Subsequently, these searches were combined. Second, a manual search of relevant reviews, book chapters, and articles was conducted, with the objective of finding relevant references missed in the computerized search. To be included in our database, a study had to meet several criteria. First, the intervention was required to be specifically designed to prevent or reduce psychologic complaints related to occupational stress. Second, in terms of the target population, participants had to be recruited from the working population because of imminent or already-manifested stressrelated psychologic problems not diagnosed as involving a major psychiatric disorder (e.g., depression or posttraumatic stress disorder) or a stress-related somatic disorder (e.g., hypertension, coronary heart disease). Third, an experimental or quasi-experimental design involving a no-treatment control group had to be used. Within the quasi-experimental studies, we required that the experimental group and the control group be recruited from identical populations and have identical baseline values on dependent variables. In this high-quality group of primary studies, we applied no ranking for methodological quality aspects because the consequent choice of a weighting factor in the quantitative analyses would introduce an element of subjectivity. Fourth, outcome variables had to be well defined and of sufficient reliability. Finally, we required that the study be published as a journal article in English. Definitions The variables used in the meta-analysis included intervention-related variables, outcome variables, and population characteristics. February 2001, Vol. 91, No. 2 Intervention-related variables were (1) type of intervention, (2) total number of hours, (3) number of weeks, and (4) number of sessions. The latter 3 variables could be considered indexes of the intensity and extent of the intervention. Because they were relevant in assessing the cost-effectiveness and practical applicability of a program, we used these variables as moderators in the exploratory analyses. As described earlier, 4 intervention types were included; 3 involved a focus on individuals and 1 involved a focus on the organization. In several reviews, a third focus has been discerned: the interaction between the individual and the organization.14,18 Thus far, however, intervention studies conducted with this focus have been uncontrolled.19 The outcome variables included were placed into 5 categories: (1) quality of work life, including such aspects as job demands, work pressure, job control, working conditions, and social support from management and colleagues; (2) psychologic resources and responses, including measures of self-esteem, mastery, beliefs, and coping skills20; (3) physiology, including measures such as tension, electromyographic activity, (nor)adrenaline, and cholesterol level; (4) complaints, including stress or burnout rates or symptoms, somatic symptoms, and mental health status and symptoms (because of their significance in general health practice, depressive symptoms and anxiety symptoms were considered as separate subcategories); and (5) absenteeism. A number of population characteristics, such as sex, age, years of employment, occupational status, and baseline stress level, may be important moderators of treatment effects and thus may provide information on which types of interventions are effective and for whom. However, for most of these characteristics, the specific information required was not available in the studies; the exceptions were baseline stress level and occupational status. The predictive influence of these characteristics on treatment effects was investigated in a number of exploratory analyses. In line with Newman and Beehr12 and with Murphy,2 2 baseline stress level categories were distinguished, preventive and remedial. In the present meta-analysis, a study was considered preventive if no participant selection had taken place in regard to stress levels. A study was considered remedial if participants were selected by means of a criterion. As noted by Karasek and Theorell, occupational status may be indicative of level of job control.20 On the basis of Karasek and Theorell’s ratings, we categorized study samples as â€Å"high control† or â€Å"low control.† Two studies involving samples with mixed occupations were classified as low control because most of the participants in these studies had low-control jobs.21,22 Two studies were excluded from these exploratory analyses because of a lack of sufficient information.23,24 Statistical Analysis The Advanced BASIC Meta-Analysis program25 was used in conducting statistical analyses. In this program, several statistics (e.g., F, t, r, and P) can be entered, and a product–moment correlation is obtained. These effect size correlations are transformed to Fisher z scores. Subsequently, mean Fisher z scores are calculated and transformed back to effect size (r) values. If F or t values were reported, we used these values; if such values were not reported, they were computed if the required information was available. If this computation was not possible, P values were used; effects reported as nonsignificant were rated as P=0.5.26 A problem in meta-analyses is that studies with a relatively large number of outcome measures disproportionately affect the metaanalytic results. To counteract this problem, Rosenthal and Rubin27 proposed a method of computing a mean effect size in which the intercorrelation of outcome measures is taken into account.25(pp45–47) For all analyses, outcome variables were combined according to this method. We used all outcome measures reported in a study in calculating effect sizes. We report effect sizes in Cohen’s d, which can be derived directly from r values. Cohen’s d represents the standardized mean difference between the intervention group mean and the control group mean. Thus, a d value of 1 indicates that the intervention group performed 1 standard deviation above the control group on a particular outcome variable. Results Description of Studies Forty-eight studies10,21–24,28–67 conducted between 1977 and 1996 met the inclusion criteria; findings from these studies were published in 45 different articles. None of the 48 studies had a curative orientation in the usual sense (i.e., target population consisting of people seeking help). Four studies were considered remedial, because there was selection in regard to baseline stress level. Forty-one studies involved employees with jobs categorized as high in job control. Five studies evaluated an organizationfocused intervention, 18 evaluated a cognitive– behavioral intervention, 17 evaluated a relaxation technique, and 8 evaluated a multimodal approach. In all studies, several outcome analyses were conducted. The result was 99 intervention–outcome combinations. American Journal of Public Health 271 Twenty of the studies involved a followup assessment. In most cases, follow-up was either uncontrolled or reported in a way that allowed no retrieval of statistical metrics. Therefore, only the first postintervention assessment was included in the meta-analysis. The mean interval between preintervention and postintervention assessment was 9 weeks for interventions that focused on individuals (SD= 6 weeks). This deviation was merely due to dif- ferences in intervention duration. Differences in interval between intervention types were not significant. The interval for organizationfocused programs was considerably longer (38 weeks) owing to longer program durations and longer postintervention assessment intervals. Pretest-to-posttest dropout rates varied from 0% to 40%. The mean dropout rate for programs that focused on individuals was 11%; differences between intervention types were nonsignificant. Organization-focused programs had a mean dropout rate of 26%.

Affirmative Action :: essays research papers

Affirmative Action has been frivolously debated throughout the past 135 years. Citizens of the United States question whether the government should grant certain advantages to races that have endured bigotry in the past. This plan goes by the name of Affirmative Action. Affirmative Action is a federally subsidized program that encourages universities and other educational institutions, to accept a greater number of minority students. Throughout the years, Affirmative Action and the different advocates have changed, but racial inequality remains stagnant. Affirmative action has various proponents and opponents, both of whom seek the eventual goal of an integrated, educated middle class society. The opponents of Affirmative Action argue that it is not the responsibility of the current majority to make up for prior actions; and imposing these types of programs would be a form of so-called, reverse discrimination. The proponents argue that it is everybody’s responsibility to create a society, which gives everybody an equal opportunity regardless of race, and the only way to ascertain this goal is through Affirmative-Action programs. How can this nation come together and disregard the color of a persons skin? Will we reach this goal by subsidizing programs that assist minorities, or shall we sit and wait for time to establish equal opportunity for all? The history of Affirmative Action dates back to the days when the nation attempted to rebuild its society after the civil war. Reconstruction attempted to establish virtuous relations between the white Europeans and black Africans that made up a large part of the American society. The nation was torn on how to establish these relations. Many call Reconstruction the low point of race relations in the United States. This era included the ratification of the Fourteenth Amendment, defining national citizenship so as to include blacks. This Amendment passed Congress in June 1866 and was ratified, despite rejection by most Southern states (July 28, 1868). In response to the newfound freedom of African Americans, whites incited numerous accounts of violence. White hatred of the black race created an era that experienced the most lynchings in the history of the United States. Whites also began using contemporary forms of labor exploitation to maintain control of their socio-economic advantage. Something needed to be done so that the nation would not split at its seams. One side argued that time was the only solution to racial problems. Creating government programs would make African’s dependent and give them an unfair advantage. â€Å"They were said to be fat state subsidies that unfairly penalized innocent whites and taught blacks self-destructive habits of indolence and independence.† This argument was sustained by the Democratic Party who

Journey to Sakhalin

The Saline project was the first Russian production-sharing agreement (AS) with foreign corporations. A AS is a commercial contract between investor(s) who are willing to make a large, long term and high risk investments with the host country that has the natural recourses (usually oil and/or gas) to exploit. The terms behind AAAS are usually deferent than regular commercial contracts, as they usually bypass some of the regulations that the host country imposes on foreign Investments.The agreements also last for the Lifetime of the project. Under the terms of the AS, the investing company gets the larger share of venues at the beginning of the contract to recoup the cost of investment. As time goes by, the net revenues (revenues after the cost of operations) are shared between the investment companies and the host country, usually a 20/80 split. AAAS are controversial In Russia because they bypass some of the taxes and licenses that a foreign company would have to pay.Previous foreig n companies had worked In Russia under the regular tax system, therefore It was argued that AAAS don't treat all businesses equally and create a sense of unfairness. Furthermore, AAAS apply only to Greenfield.. Greenfield are unexploited, undeveloped large pieces of lands with exploitable resources, and some circles felt that Russia should not cheaply bargain away these coveted lands. AAAS are agreements between the foreign direct investors (FED) and the federal Russian government; thereby limiting the power of the mid-level establishment, traditionally and politically a powerful group In Russian Pollock.At the time of the agreement, the local Saline Government, led by Governor Igor Verification, was a key player in the decision, mainly because Verification was politically influential and in favor of the project. After the fall of the communist regime, Russian GAP fell by 50% and up to half of the population was living below the poverty line. Oil and gas constituted the main export earnings of Russia, whose borders encompassed the largest supply of gas In the world (30%). Attempts by Russia to privative state-owned energy firms had mixed results.The OLL Industry produced a number of vertically integrated firms such as Skidpan and Subnet, which formed the basics of a competitive environment. Conversely, prevarication of the gas industry produced a single, dominant company: Gazpacho. At times, it appeared that he Russian Government acted on behalf of Gazpacho due to the significantly higher impact this Industry had on the Russian economy, and because It was a 38% stakeholder In the company. As Gazpacho controlled 20% of the worlds gas production, tenure were gallants political Interests escalated Witt ten development of this industry in Russia.Thus far, Russian's exports were mainly to Europe, as Russia had been unable to build pipelines to East Asia and Japan. The energy sector constituted 20% of GAP, and Gazpacho alone was responsible for 8%. The growing econo mies of the Far East, combined with Russian's need to exploit its oil and gas serves (both for economic reasons, as well as for political influence) helped push Russia to seek Foreign Direct Investment (FED). Russia also required foreign expertise, as transportation of gas to Asia would require a Liquefied Natural Gas (LONG) facility; something they did not have the technical ability to create.Foreign partnerships then offered the fastest and most efficient way of developing previously inaccessible resource field as well as exporting to new markets. Previous administrative scandals (BP Amoco) showed Russia to be politically and financially risky, causing a decrease in FED. A AS agreement would prove a good faith gesture from Russia that it was ready to enter the world economy, and to overcome the bureaucratic history and corruption that has scared away foreign companies.Shell would not have invested $108 in the Saline II project [exhibit 1] without a AS. Russia needed this first AS to attract future FED, and as such would likely be most generous with the terms of its first AS. Successful execution of a AS by Shell, could create future opportunities to exploit additional Greenfield development in Russia. Despite these advantages, there were several downsides. Protectionism by members of the Russian Dumb meant that this AS was rapidly becoming politicized and might face ongoing challenges..One term of the AS was that Saline Energy Investment Company (SIC) needed to use 70% Russian labor and goods for the part of the project measured as measured man- hours and volume of material; however the oil industry in Russia was mainly functioning on ground and had very little experience with offshore activities as exampled by Russian's inability to build and maintain a Liquefied Natural Gas (LONG) plant. The terms of this part of the agreement were particularly vague, as it was roll defined what would be considered Russian â€Å"content† in the project.Additionally, enforcement of the AS would be difficult due to the geographical remoteness of the project. * Investments in Saline did not Just include the production facilities, but also contributions to the local administration. SIC was responsible for the upgrade (or construction) of the island infrastructure as well as other wish-lists of improvements. The SIC also had to provide local community sponsorships of facilities, scholarships and grants as well as maintaining good relationships with environmental activists. Saline Island is a pristine environment.In order to be successful, social and public relations have to be a priority, which could prove to be challenging since the business of exploiting oil and gas is usually brutal to the environment as well as the economic and social landscape of local communities. Care in negotiations had to be achieved in order to sponsor projects that would keep the local residents happy and friendly, and yet keep a tight control on spending for these proje cts and not inflame environmentalists. * Navigation of local politics was also a challenge.In the first stages of a project like this, good relations with local government employees are sometimes more important than relations with politicians higher up in ten unlearning as most approvals are cone locally. As ten project progressed, Ethereal authorities became more important as Putting attempted to reinstitution central authority. Another obstacle was the legal system. Difficulties and delays in obtaining approvals for the Technical and Economic Substantiation for Construction (TCO) as well as a lack of stabilization in the Russian legal system endangered the project as it would not proceed as scheduled without them.Without changes to the legal system, arms of the Saga's agreements that conflicted with current Russian laws could not be enforced and increased the risks associated with the investment. Despite these obstacles Shell should invest in Saline. There are very few Greenfield available with the production capacity of Saline. Exploitation of non-developed lands allows for the building of new technology instead of maintaining old equipment. This is more efficient and therefore more profitable. The initial costs are lower as there is no need to dismantle old facilities to build new ones.It allows Shell to gain a foothold in Russia which has a large reserves of oil and gas. When at full capacity, Saline could produce up to 5% of the world LONG needs making this a critical strategic investment for Russia. Russia needs to rebuild its economy and is now ready to offer better deals then it would in the future. It does not have the technology to build offshore platforms and LONG producing capabilities. It needs these facilities to access new markets and the location of Saline in the Arctic has great potential in these regards.The Saline II AS agreement has terms that will be difficult to match in the future and has the advantage of reducing the influence of the R ussian oligarchy in the business dealings. Russia would not Jeopardize its standing as a 68 country and is motivated to have successful foreign investments. Of course one company to watch is Gazpacho. It is a major player in Russian politics and may feel threatened to have the East Asian market closed to them. Shell should be open to the idea of having Gazpacho be part of the Consortium.To mitigate the risk, Shell should try to attract more investors to distribute the risk, at least at the beginning while costs are high, then buy the shares back once production brings in stable revenues. They should follow the given requirements very carefully and ensure that they keep maintain heir end of the bargain by hiring the requisite local contractors and labor force. Shell should behave as a good neighbor as much as possible by making sure that the environment is being taken care of.Natural resource industries require large capital investments and are politically difficult to navigate. They have such a significant geopolitical impact that the Coos of these companies do not make agreements with the heads of other companies, but rather with heads of state. Their decisions do not just affect the shareholders of the company, but also the access of energy by their win country as well. If the political climate changes with a new government hostile to the home country of the company, no commercial contract can be legally enforced.A company could lose all of its investments in the host country should they be removed from the operations while the plants and equipment remain. Depending on the level of hostility and the impact the resources of a country have on the global energy supply, escalation may involve military force to secure indispensable resources. Usually the countries with the companies that have the most technical expertise do to own the lands that contain the resources and the countries with the resources do not have the technical expertise to exploit them.It creat es a mutual (although wary) Interdependence. An 011 company cannot easily select to another site Ana move Its platforms, refineries and pipelines, while the host country cannot operate the equipment without the technical knowledge of the companies (which is the company's only leverage). Both sides need to do a a diplomatic dance, constantly negotiating give and takes on the exploitation of these resources. Exhibit 1: Saline 2 project

Morning Quotes to Inspire You to Enjoy the Gift of Life

Most of us have heard the adage Rise and shine — the early bird gets the worm, but do you really know the meaning behind these words? Its widely believed that early risers have more time to achieve their goals. If youre an early riser, you know how blissful mornings can be. At dawn, the first rays of the sun gently caress the earth, like a mother gently waking her child up. From then on, it is a flurry of activity, with a soundtrack of birds chirping enthusiastically. Theres not much better than catching the morning rays of the sun on your face and basking in the warm golden rays. Take a brisk walk in the fresh air, and enjoy the gentle morning breeze on your face. Inspirational Morning Quotes Here are some inspiring morning quotes to motivate you to jumpstart your day and achieve your goals. Share these morning quotes and encourage others to rise early with you. Maya AngelouIf you have only one smile in you, give it to the people you love. Dont be surly at home, then go out in the street and start grinning Good morning at total strangers. Samuel GoldwynI had a monumental idea this morning, but I didn’t like it. Cary GrantMy formula for living is quite simple. I get up in the morning and I go to bed at night. In between, I occupy myself as best I can. Mohandas GandhiPrayer is the key of the morning and the bolt of the evening. Marcus AureliusWhen you arise in the morning, think of what a precious privilege it is to be alive -- to breathe, to think, to enjoy, to love. Mark TwainIf its your job to eat a frog, its best to do it first thing in the morning. And if its your job to eat two frogs, its best to eat the biggest one first. Author UnknownIf people were meant to pop out of bed, we’d all sleep in toasters. Emily DickinsonMorning without you is a dwindled dawn. Bertrand RussellIve always thought respectable people scoundrels, and I look anxiously at my face every morning for signs of my becoming a scoundrel. Rabindranath TagoreDo not say, It is morning, and dismiss it with a name of yesterday. See it for the first time as a newborn child that has no name. E. B. WhiteI arise in the morning torn between a desire to improve the world and a desire to enjoy the world. This makes it hard to plan the day. William BlakeThink in the morning. Act in the noon. Eat in the evening. Sleep in the night. Salvador DaliEach morning when I awake, I experience again a supreme pleasure — that of being Salvador Dali. Elbert HubbardBe pleasant until ten oclock in the morning and the rest of the day will take care of itself. Ogden NashThe bed is a bundle of paradoxes: we go to it with reluctance, yet we quit it with regret; we make up our minds every night to leave it early, but we make up our bodies every morning to keep it late. Kahlil GibranIn the dew of little things the heart finds its morning and is refreshed. Billy WilderYou have to have a dream so you can get up in the morning. Jeb DickersonMorning is when the wick is lit. A flame ignited, the day delighted with heat and light, we start the fight for something more than before. Monica BaldwinI have always felt that the moment when you first wake up in the morning is the most wonderful of the twenty-four hours. No matter how weary or dreary you may feel, you possess the certainty that, during the day that lies before you, absolutely anything may happen. And the fact that it practically always doesnt, matters not a jot. The possibility is always there. Rig VedaBy getting up early in the morning one also gets more time at his disposal for work as compared to late-risers. Scholar and thinkers get up early in the morning and contemplate. Ralph Waldo EmersonHow cunningly nature hides every wrinkle of her inconceivable antiquity under roses and violets and morning dew! Marcus AureliusThe breeze at dawn has secrets to tell you. Don’t go back to sleep. Eleanor RooseveltProbably the happiest period in life most frequently is in middle age, when the eager passions of youth are cooled, and the infirmities of age not yet begun; as we see that the shadows, which are at morning and evening so large, almost entirely disappear at midday. Henry David ThoreauIn my afternoon walk I would fain forget all my morning occupations and my obligations to society. Arthur SchopenhauerEach day is a little life: every waking and rising a little birth, every fresh morning a little youth, every going to rest and sleep a little death. Aldous HuxleyIt was one of those evenings when men feel that truth, goodness and beauty are one. In the morning, when they commit their discovery to paper, when others read it written there, it looks wholly ridiculous. Jesse JamesI knew, however, that the next morning after the fight I would have to get away, and I did just in time, for a full company came early to look for me and were furious because I had escaped them. Quentin TarantinoI always do an all-night horror marathon on Saturdays where we start at seven and go until five in the morning. Van MorrisonA famous person to themselves, they don’t get up in the morning and think, I’m famous. I’m not famous to me. Famous is a perception. Jonas SalkIt is always with excitement that I wake up in the morning wondering what my intuition will toss up to me, like gifts from the sea. I work with it and rely on it. It’s my partner. Samuel Taylor ColeridgeHow like herrings and onions our vices are in the morning after we have committed them. Franz SchubertEvery night when I go to bed, I hope that I may never wake again, and every morning renews my grief. Friedrich Max MullerThe morning hour has gold at the mouth. Ambrose BierceDawn: When men of reason go to bed. Thomas JeffersonWhether I retire to bed early or late, I rise with the sun. Richard WhatelyLose an hour in the morning, and you will be all day hunting for it. Josh BillingsNever work before breakfast; if you have to work before breakfast, eat your breakfast first.

The Problem Of Human Trafficking - 1498 Words

Typically, when people think about global issues, some of the first things to come to mind are immigration, poverty, and hunger. However, there are much larger issues that can lead to these kinds of circumstances, or even be seen as a function of these problems. Taking a closer look at an ongoing issue highly prevalent in our world today, it is easy to see that other issues feed off it, and can contribute to the issue at hand. The issue I want to focus on is human trafficking. This type of criminalization is often one that is overlooked, most people believing that it is some sort of â€Å"myth,† or that this type of action happens to very few, and is only part of developing countries. However, the truth of the matter is that human trafficking occurs everywhere in the world, even the most successful countries. Human trafficking can occur in many different forms, however, there are very few laws implementing protection for those who fall as victims, and even with these laws, the problem still happens every single day. The why, of the matter, the influences of the issue, and the outcome of the actions, is what drives human trafficking to still be one of the biggest crimes in our world today. Human trafficking is defined as the illegal movement of people, typically for the purposes of forced labor or commercial sexual exploitation. Because this is illegal movement of people, this is also an issue that can be related back to immigration. Human trafficking is arguably one of theShow MoreRelatedThe Problem Of Human Trafficking1328 Words   |  6 Pagestaken from their homes and put into human trafficking. Every individual is supposed to be given the opportunity to a long and happy life but, with human trafficking standing in the way, millions of people are subjected to illnesses, diseases, and unhappiness. Human trafficking has taken over the lives of many, especially in Bangladesh. A country that is subjected to filth, poverty, and sex trafficking. Bangladesh is one of the top countries for human trafficking. The people of Bangladesh are in needRead MoreThe Problem Of Human Trafficking1283 Words   |  6 PagesWhen it comes to the topic human trafficking, mostly everyone knows that it has a lot of history to its name. According to ben skinner, â€Å" there are more slaves in the world today then ever before†(E. Benjamin pg. xi). There have been many incidents and cases with human trafficking such as, sex trade, smuggling, violence, etc. Today, one can show how real is Human Trafficking. This paper details the big enigma exist todays date, that Human Trafficking is real. Trafficking can happen in almost everyRead MoreThe Problem Of Human Trafficking1439 Words   |  6 Pages Though it may be receiving more attention in recent years, it could be argued that the complete magnitude of human trafficking is still not fully comprehended. Professor of Epidemiology, Rezaeian Mohsen, has stated that, â€Å"The ultimate intention of human trafficking is to give illegitimate power to a human being in order to force another human being to be a subject of modern slavery i.e. prostitution, sexual exploitation, forced labor, slavery, etc.† (Mohsen, 2016, p.36). This type of illegitimateRead MoreThe Problem Of Human Trafficking1080 Words   |  5 Pagesinevitable. The thought of writing my essay was frightening enough but deciding on a topic and searching for sources was a completely different story. After a few sleepless nights, I finally decided on my topic, human trafficking. I chose this topic because I believe human trafficking is a problem not only in America but worldwide and needs to be taken seriously. My strong dislike for research papers is not someth ing to hide but I am hoping for the best for this essay and the class. As I began researchingRead MoreThe Problem Of Human Trafficking883 Words   |  4 Pagesinterest in ending human trafficking, a complex and multi-faceted phenomenon, has been slow and selective. The inner reason for the poor success is the prevailing conception of the problem. 2. This paper argues that the limited success in fighting human trafficking is to a large extent the result of framing the existing debate of human trafficking as predominantly a matter of prevention and protection rather than addressing the global market conditions within which human trafficking thrives . UnlikeRead MoreThe Problem Of Human Trafficking Essay1623 Words   |  7 PagesIntroduction- A million of women children are trafficking worldwide every year it is problem of developed and developing and under developing country, issue found that across the nation are can say that trafficking is flowing to underdeveloped country to developing country or developing country to develop country. It has been made big market of human trafficking. Human trafficking is the third big benefitted industry in the world. At least million of children using in the prostitution for-profitRead MoreThe Problem Of Human Trafficking1387 Words   |  6 Pagesyears’ human trafficking has recogn ized as major illegal and problematic activity within the criminal justice system throughout the United States and a majority of the world. Although much attention has been paid to the worldwide aspect of human trafficking it is important to realize its domestic prevalence. According to ------------------ and estimated 200,0000 to 300,000 immigrants are trafficked illegally within the United States from impoverished countries. The topic of human trafficking has provedRead MoreThe Problem Of Human Trafficking1168 Words   |  5 Pagesa form of what we know today as human trafficking. The trafficking in persons is a form of modern day slavery, and exploits it’s victims into a slavery type setting such as manual labor or for commercial sex purposes. Many adults and elderly make up a great number of the humans that are trafficked each year, but the general population is children since they are usually helpless and are easier to manipulate since they are still in the ages of lear ning. Trafficking people is a very serious crime andRead MoreThe Problem Of Human Trafficking2103 Words   |  9 PagesHuman Trafficking Introduction The problem of human trafficking affects many countries around the world. In practice, it is a transnational organized crime in which participants have networks in different countries where they source and sell their victims. Human trafficking has adverse effects on the victims as well as the entire society. Accordingly, many countries have implemented different policies in an effort to combat this social concern. Despite these policies and intervention measures, humanRead MoreHuman Trafficking. Human Trafficking Has Been A Problem1487 Words   |  6 PagesHuman Trafficking Human trafficking has been a problem for too long. It affects many people at a time. There are many stories about different people who had been taken. The traffickers have different strategies in order to pull in different people. Human trafficking is not only in America, but in every part of the world. Around 4.5 million victims get stuck in sex trafficking. There are many ways to help stop human trafficking that are not hard to do and do not cost any money. If everybody could

Essay On EHR - 1030 Words

How to select a new EHR system that work Administrative position in most major institutions carry lots of responsibilities and task to be discuss and facilitate. However, switching into an up to date new EHR system might be challenging to adopt easily, it is crucial that a clinic stay up to date with the technology. Electronic Health Records has many advantages that are not only essential in replacing the paper charts and records, but can rationalize billings, ordering medications, tests and easy communication between providers and patients. EHR can show the entire patients’ medical history including clinic administration practice. The power of EHR is the ability through which it allows providers to share patients’ recent visit to the†¦show more content†¦The team will work on collecting more details about the length of time it will take for the new EHR system to implement and whether the vendor offer staffing that will train everybody that practice at the clinic without additional charges with the new software EHR system. My team will find out if the vendor of choice is offers e-prescribing and electronic ordering labs test including result. The team will ensure that they know the interfaces that the vendor employ and whether it is compatible around the surrounding facili ties in the operative areas. The team will ensure that they create an avenue of good relationship with the vendor of choice for the new Electronic Health Records to allow the business to continue with the spirit of good affiliation for better quality customer services. The team will be able to find out if the services for the New EHR system is ready with the changes into the latest system of billing like ICD-10. While making sure that the new EHR system support the federal meaningful use standard so that it has a chance to qualify for the government incentives (Adam C. Uzialko, 2017, January 24). The consensus methods building of the team will be conducted in a professional manner. The team’s professionalism role will be required during this project; therefore, the team’s role is to have communication among one another. First, the team must be awareShow MoreRelatedEssay National Ehr Mandate1248 Words   |  5 PagesNational EHR Mandate Heidi Babcock-Marvin Ohio University National EHR Mandate An electronic health record (EHR) defines as the permissible patient record created in hospitals that serve as the data source for all health records. It is an electronic version of a paper chart that includes the patient’s medical history, maintained by the provider over time, and may include all of the key administrative clinical data relevant to that persons care. Information that is readily available includesRead MoreMeaningful Use and the Ehr Essay635 Words   |  3 PagesSperling Professor Marshall Kaplan University October 25, 2011 It has only been within the last five years that health information management (HIM) has experienced exponential changes, due to the healthcare reform. The electronic health record (EHR) is connected to health information exchanges and other systems of interoperability. The timely completion of charts, coding and release of information (ROI) has become much more efficient with the electronic record. Traditional HIM functions willRead MoreInformatics Needs Essay939 Words   |  4 PagesInformatics Needs Essay An informatics needs assessment is a critical step in the selection and implementation of the Electronic Health Record (EHR). The purpose of a needs assessment is to understand the organization and the needs of the organization well enough to boost the positive impact of an EHR while minimizing the negative effects (American Medical Association, n.d.). A readiness assessment can assist in identifying the readiness of an organization to successfully starting an EHR, the readinessRead MoreQuestions On The Healthcare System986 Words   |  4 Pagesvendor for this project, what types of information should it give to and gather from each vendor under consideration? An request for information (RFI) is typically used as a pre-screening tool and is generally sent to a large number of vendors who EHR systems could potentially meet the needs of the organization. Essentially, it is used in the planning process to eliminate vendors. Typically, the scope of an RFI includes vendor background information, system technical architecture, interoperabilityRead MoreReport857 Words   |  4 PagesCurrently, I store all my personal documents on a password protected flash drive. However, I store pictures and anything related to school in the cloud because several years ago, while working on a ten-page essay my computer crashed, and I was only able to retrieve half of an almost complete essay. The University of Denver students had the option of signing up for a free Office 365 subscription, however until my computer crash I had not considered using OneDrive as a storage option. I hesitated to createRead MoreClinical Decision Support ( Cds ) Strategies Essay1160 Words   |  5 Pagesmaking process more effective within the clinical workflow. They include computerized alerts to care givers and patients, focused data report on patient status, clinical guidelines, documentation templates, and contextual relevant reference. Th is essay will critically analyze strategy that can be employed to enhance the integration of various aspects of patients with the CDS and means through which efforts can be prioritized in a team. This will include CDS intervention meeting meaningful use requirementsRead MoreImpact Of Technology On Health Care Industry1006 Words   |  5 PagesEmpirical Essay Main Idea The article, IT-Based Capabilities, Service Innovation, and Quality in Health Care, focuses on how there have been many developments in technology which could be utilized to â€Å"effectively deliver services† within the health care industry (Thambusamy Palvia, 2011, p. 1). Through innovation, health care facilities are expected to provide top quality care to patients. 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This database is advantageous for both medical practitioners and patients as it facilitates an improvement in the level of care provided by health workers across all departments, and has become a fundamental resource for the healthcare sector (Scott,2007). Based on

The Benefits of Studying Abroad free essay sample

Nowadays, studying abroad has become popular. Every year, lots of parents are trying their best to send their children overseas to complete their studying. Most people may think that it is better to further their studies in overseas country than in their own country. As an international student to study in NTNU, I definitely agree that there are many benefits of studying abroad. First of all, we can learn new knowledge about another culture and improve our skills of using a second language, by daily interaction with local people. You can meet new friends of different countries and learn different customs from them. It is definitely the best way to gain foreign experiences and language during overseas studying. Secondly, the learning atmosphere and resources are better in foreign countries. On the other hand, teaching methods and systems in other places are different, and this may provide students a better environment to study. We will write a custom essay sample on The Benefits of Studying Abroad or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page You can also learn advanced knowledge when studying overseas since foreign countries are more progress. Last but not least, you can learn to be an independent person. To studying abroad means that you have to leave your home. Without parents’ helping, you have to learn how to do housework and take care of yourself. This is a good training for us to be a more mature person. As a conclusion, studying overseas is definitely a good choice. It can provide us chances and great environment to study and learn new culture. The ability of self-dependence can also be improved. You can earn many experiences when studying abroad, and I can sure that you will benefit a lots. If you have hesitation to study in foreign countries, just take action and you will find that your great future is not far away!

Investment Analysis Portfolio Management Essay Example

Investment Analysis Portfolio Management Paper August 08, 2010 Mr. Saif Rahman Faculty School of Business North South University Dhaka Subject: Letter of transmittal Dear Mr. Saif Rahman Here is the term paper on investment analysis portfolio management from 31st may to 1st august. Now you will see that we have collected stock information and calculate relative things to evaluate our performance. We think that if anybody want to invest in the DSE , this term paper can help them to make decision whether or not they will invest or not and what strategy should they follow. Finally, we are also very much satisfied to have the scope of doing this investment which gave us the practical flavor like working in a real workplace. We really hope that you will enjoy reading our term paper as much as we had enjoyed doing it. Thank you very much, for giving us such an opportunity to complete such an interesting term paper. Sincerely yours Mohammad Saifujjaman073 442 030_____________________ M. Ashikur Rahman081 076 530_____________________ Wael Ahmed081 256 030_____________________ M. Shafayet Hassan081 305 030_____________________ Acknowledgement We would like to thank all the authors of the journals, books and articles that are secondary sources from where we have collected necessary information regarding our term paper. Also we would like to thank the fellow classmates who helped us when we faced any problem. Our report was the endeavor of a great experience on both the practical and the theoretical field of portfolio investment simulation. The completion of the project was much owing to our instructor Saif Rahman. It is through his viewpoint that a prolonged part of the report could be completed. We will write a custom essay sample on Investment Analysis Portfolio Management specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Investment Analysis Portfolio Management specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Investment Analysis Portfolio Management specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We give our utmost gratitude and respect to our honorable instructor for giving us his prolonged time behind teaching us every step in developing this report. Without his support and advices this report could not have been completed so successfully, timely and completed with accuracy as we predict. All of our team members have put their greatest efforts to the finishing of the project with such devotion, target, energy and their participation that is possible. This report was thus a combined effort and therefore all the credit of our accomplishment spreads to all the helping hand of the participants. Introduction This paper constitutes the maintenance of an efficient portfolio of stocks, dedicated to investors who are willing to invest in the Dhaka Stock Exchange (DSE). The duration of the portfolio was for two months starting from 31st May 2010 till 1st August 2010. The initial investment consisted of 10, 00,000 BDT with a preset condition of maximum limit of 1, 00,000 BDT on a particular stock. That is, a maximum of 10% of the total investment could be allocated on any stock to ensure proper diversification of the portfolio, presenting a risk free investment for the investors. After the initial investment which was the first phase, there were another two phase. At the first phase, statistical analysis of the stocks in the portfolio, for instance correlation and covariance, presented some investment drawbacks which resulted in the investment on some new stocks by generating cash from the sale of some existing stocks for the initial portfolio. Although the stocks generated a return of 4. 52% but the positive correlation among the stocks were alarming indicators of improper diversification. The new portfolio continued through the second phase till the end. The second portfolio was continued to third portfolio without any change because of the current market situation and different trading strategies insist us to do this. In the second phase other than some few stocks like BATBC and DBH all other stocks generated very little capital gain and even some had negative return. Therefore it was necessary for the stocks to reach its full potential of and by the end of the third phase the portfolio generated 16. 2% return before tax against an expected return of 6%. This shows that in amidst all the fluctuations of economic variables and market situations the portfolio was well managed. Objectives In this term paper our objective is: o The primary objective of this project is to evaluate our performance as investment managers o To impose theoretical knowledge into practical life o To become acquainted to corporate activities o How To select stocks to buy o How to make a portfoli o with minimum risk by diversification. o Using strategy of trading To improve skills in analyzing investment opportunities as well as become experienced in making term paper o To develop our skill in using analytical tools and techniques for analyzing portfolio management problem Methodology We tried our level best to follow the instruction or this term paper. Collecting primary data was really difficult and troublesome; we used all secondary data for this topic. For this project, we first planned and decided where to go and how to go. I prepared a schedule accordingly. Collecting secondary data was not that easy also. At first we went to Dhaka Stock exchange (DSE), and collect the trade information from the library of DSE. We also collect the current price of share at the end of the every trading day. For calculating the rate of return, utility, beta, co-relation among stocks we use different formula and Microsoft office excel. By applying subjective judgment some data are assumed that are not given in the case. Limitations ? A lot of information regarding industry, economy, and company are required. ? We have put our optimum effort to formulize the available information ? At last, the time was not enough for this analysis. If I got more time for that I could have prepare a better ratio analysis. ? Many analytical techniques and tools are needed to apply to get appropriate result but due to our lack of practical knowledge our analysis may not be a highly efficient one. Asset Allocation Asset allocation is the strategy used in choosing between the various kinds of possible investments, in other words, the strategy used in choosing in what asset classes such as stocks and bonds one wants to invest. As, in this term paper we allocate our asset only in the stocks. We used the bottom up approach to select the stocks. We also measure the P/E ratio to choose the stocks. We also take in to consideration return on the stocks. In the first portfolio we didn’t do deep research. To ensure the diversification we allocate our first 10, 00,000 BDT in 10 different industry and 13 different company. You will get the details allocation from the appendix. In the second portfolio, by calculating correlation we add another industry that means 11 industries and maintain 13 companies to make the portfolio more diversified. For the market position we carry on the same portfolio in the 3rd phase. All of this invested portfolios details is available in the appendix. Macroeconomic Industry Scene Presently, Bangladesh is witnessing a sustained growth rate in the region with increasing foreign investments in the country and a shift from agricultural based economy to industry based economy. The macroeconomic policies being undertaken and the political stability has been a driving force in this recent phenomenon. That’s why so many companies are enlisting their self in DSE. For investment we measure some macro economic factors like interest rate, demand, supply, tax rate, inflation etc. which were pretty much in favor for investment. I. Inflation: Inquiry has proved that there is a negative relation between inflation and stock prices. We assume similarly: an increase in the rate of inflation is likely to lead to economic tightening policies, which in turn increases the nominal risk-free rate and hence raises the discount rate in the valuation model. The effect of a higher discount rate would not necessarily be neutralized by an increase in cash flows resulting from inflation. II. Money Supply: Bangladesh’s Economy the relationship between money supply and stock returns can be simply hypothesized that the growth rate of money supply would affect the aggregate economy and hence the expected stock returns. III. Interest Rate: Interest rates can influence the level of corporate profits which in turn influence the price that investors are willing to pay for the stock through expectations of higher future dividends payment. Most companies in DSE finance their capital equipments and inventories through borrowings. A reduction in interest rates reduces the costs of borrowing and thus serves as an incentive for expansion. This will have a positive effect on future expected returns for the firm. IV. Exchange Rate: We theorize a positive relation between the exchange rate and stock prices. A depreciation of the Bangladesh TAKA (BDT) will lead to an increase in demand for Bangladesh’s exports and thereby increasing cash flows to the country, assuming that the demand for exports is sufficiently elastic. Alternatively, if the BDT is expected to appreciate, the market will attract investments. Industry Scene: We invested eleven different industries in total in our three phases. Those industries were Fuel Power, Cement, Bank, Financial Institution, and Food allied, Tannery Industries, Textile, Insurance, Engineering, and Pharmaceuticals Chemicals. The reason behind investing in this type of industries is on that time the for this industries companies shares demand was relatively low than others as a result price was low, and this industries are not dependent each other’s market position though which helps us to make a more diversified portfolio. Trading Strategies The main tool used in the trading of stocks in all the phases is the Price-earnings ratio. Stocks that had a P/E ratio of less