Arthur Schopenhauer Essay

Arthur Schopenhauer is a German philosopher who was born on February 22nd, 1788 and died on September 21st, 1860. He was born in the city of Danzig but later moved to the city of Hamburg where he became interested in studying metaphysics, ethics and psychology. Schopenhauer is known as the philosopher of Pessimism because he created a theory that challenged the value of existence. Schopenhauer’s main focus was on individual motivation ‘the will’ and how human desires cause pain and suffering. He wrote a book on the will called The World as Will and Representation. This book was a collaboration of Kant’s idea of idealism with his own theory on that the will is the thing-in-itself. Schopenhauer was greatly influenced by thinkers like Kant and Plato. He as well influenced thinkers like Sigmund Freud, Ludwig Wittgenstein and Friedrich Nietzsche. Summary of Ideas: The ‘Will†: Schopenhauer believed that humans were only motivated by their basic desires. He believed that human desires only cause suffering and pain. As well he believed that human desires are illogical and directionless. He believed that the will controls all aspects of human life. Schopenhauer’s ideas on the will are similar to the ideas of Buddhism and the four noble truths. He believed that free will exists but humans are not able to achieve it because everything is determined by how the body reacts to a situation. He stated that â€Å"Man can indeed do what he wants, but he cannot will what he wants. †(On the Freedom of the Will) Ethics: The basics of Schopenhauer ethics is about compassion. He believes compassion can’t be taught but only learned by experience. Compassion is the knowledge of seeing someone suffer equally to a suffering they have faced in their life and being able to relate and have sympathy for them. Schopenhauer distinguishes a good person not from the nature of their actions but the level of compassion they have for them. He believes that the difference between a good person and a normal person is distinguished by when seeing someone suffer the good person will sacrifice his own well-being for the other person. Therefore he takes on all their troubles. Schopenhauer believes this is the highest degree in ethical conduct. Pessimism: Schopenhauer believes since the will has no purpose or goal that the will can never achieve satisfaction. He believes the main goal of existence is to gain satisfaction but trying to achieve it is unsustainable because it leads to frustration. For that reason he says existence of human beings can only be characterized by suffering. He believes this theory is for all animals and since humans have a higher intellectual capacity that they will suffer more in life than any other animal. He as well stated that even using reasoning will not change the amount of suffering the person experiences because reason only increases the suffering. Schopenhauer concludes that nonexistence is and should be more preferable then existence. He believes people should realize that to exist is to suffer and the goal in life for people should be to try and resist one’s desires. Application: Animal Welfare: Schopenhauer believed humans and animals are essentially equal and the same. He believed that everything is basically will and that humans and animals are the same because they can recognize characteristics and emotion in each other. Schopenhauer stated â€Å"Unlike the intellect, it [the Will] does not depend on the perfection of the organism, but is essentially the same in all animals as that which is known to us so intimately. Accordingly, the animal has all the emotions of humans, such as joy, grief, fear, anger, love, hatred, strong desire, envy, and so on. The great difference between human and animal rests solely on the intellect’s degrees of perfection. † (On the Will in Nature, Physiology and Pathology) He believed that a good person will have compassion for animals when they are hurt because they are fellow sufferers. People who are cruel to animals are not good people because they do not have compassion.

Ielts Homework

l1. Look at the list of energy sources and answer the questions below. Wood Wind Water Nuclear Coal Human power Animals Gas Oil a. How has one had an impact on human history? b. Which sources do you think have a future? c. What other sources are there? 2. Look at the diagram and answer the questions a and b. a. What does the diagram show? b. What types of words are needed to label the diagram? Make some predictions. 3.Label the diagram using no more than TWO words from the passage below for each blank space. Thomas Newcomen’s steam engine was one of the first devices to use the power of steam for mechanical work. It was originally used to pump water from mines. A boiler, encased in brick and sitting over a coal fire, generated steam, which drove the piston in the open top cylinder above the boiler. When the steam built up, the pressure opened a value allowing the steam to fill the cylinder and push the piston up.When the piston reached the top of the cylinder, the first valve was closed and the second valve opened. This second valve sprayed cold water into the cylinder from a cistern, condensing the steam and creating a vacuum. The air pressure from the open-top cylinder pushed the piston down again, thus pulling the rod down with it. The cycle then repeated itself all over again. 4. Decide if the following sentences about machines are true or false. Use a dictionary to help you. a. Read also  Homework Solutions – Chapter 3A washing machine contains a pump and motor. b. An air conditioning unit contains a coin and a fan. c. A photocopier has various components, including rollers and a piston. d. A filter and a tube can be found in a television. e. A lever and a spring are component parts of a toaster. f. A valve and a switch can be found in an aerosol spray. g. Inside a hoover, there is a filter and rotating brushes. 5. Name one object for each of the following components. Battery Axle Blade Handle Lens Turbine Switch

All About Me Letter

My favorite sports are football and basketball. I play the recorder. I participated in football for three years and basket ball for one year. I played the recorder for one year in the fourth grade and earned all the belts for each skill level.On the other hand I don’t like to read what so ever, but I’m going to improve my reading this year. I don’t like to read because I fall asleep as soon as I begin to read books. The books that I like are adventurous and action-packed books because they interest me so I won’t fall asleep. These kinds of books stimulate my imagination and help me visualize the story. In order to keep me interested in reading I would like to have audio or graphics books. I did great academically last year as I made A’s and B’s.My academic goals this year are to make straight A’s and to receive scores above 900 on the CRCT. Considering that I do not like to read, it’s hard for me to brainstorm ideas and write an essay. Therefore, I do not think of myself as a good writer, as I prefer digital images to awaken my creativity. The few times that I must write, I like to write narratives about my family vacations in new places. Narratives allow me to express my emotions. Unfortunately, brainstorming ideas causes me to have headaches that turn me off from writing.I hope to learn how to overcome this obstacle and improve my writing skills. In conclusion, you can help me achieve my academic goals by suggesting some action-packed or adventurous book titles for me to enjoy reading. I learn best by following examples and listening to instructions. The activities you can help me with are reading and sentence-structure in writing assignments. I welcome the opportunity to learn from your expertise. Sincerely, Phillip Harrington Phillip Harrington

Luxury Cruise Ships Research Paper Example | Topics and Well Written Essays - 500 words

Luxury Cruise Ships - Research Paper Example This offers the meal experience of a hotel, only that guests experience this while travelling; different meals in different locations. Guests have a vast range of beverages from which to select. Guests can choose from a selection of spirits, wines, soft drinks, juices, coffee, bottled water and champagne among others. Furthermore, guests can enjoy their choice of drinks throughout the ship rather than during meal times only. The preferred selections of guests are stocked in their specific suites. The entertainment facilities in luxury cruise ships are quite diverse and unique. There are no reservations, bar tabs or cover charges. There are variety acts, cabaret-style shows, feature films and special performances among others. Once in a while enrichment lecturers hold discussions pertaining to the voyage destination. Guests can also dance to live music. Casino lovers can play casino games. This variety of entertainment compliments the travel experience of guests (Smith 57). Most luxury cruise ships are usually small in size in order to personalize the experience for guests. Such ships are intimate and have more space and fewer guests on board. Such ships also allow guests to experience close encounters with culture and nature. During the journey, guests enjoy personalized one on one service. Small cruise ships are also able to dock in many harbors including small harbors where large cruise ships cannot dock. This increases the number of stops that a small luxury cruise ship can make along the way. The cost of services in a luxury cruise ship is quite high. The vast variety of facilities, in addition to the personalized services that are offered on board contributes to the high cost of luxury cruise trips. This leaves only the wealthy customers who can afford the services. The Cruise experience is far much better than the experience at a hotel, which makes the prices

Differences Between International Business Management and United Essay

Differences Between International Business Management and United States Business Management - Essay Example Different business management practices differ depending on the purposes and the scope of the business or the area it covers (Adekola & Sergi, 2008). There is the difference between international business management and United States business management. The international business management is a business that incorporates many factors as compared to the business management of America. The international business has factors like different government policies, cultures of different people and other foreign elements that are put into consideration, while the United States business management has only the domestic policy, one culture, and other internal factors that are considered when designing it. The American Business Management uses an individualistic approach where managers are the one who are responsible for the decisions made in their areas of the jurisdiction (Dewan, 2011). In this case, the decision always lies with the management though the other staff can discuss but the final say lies in the word of the boss. For the case of the international business, the board of management deliberates the matters affecting the busines s. The management approach here is not like the one of United States business management, but it entails deliberations that are made by the board and are implemented by the representative managers of various countries in the world. The accountability of the international business lies in the board of management where in consultation with the various managers of different countries they account for everything that is done in the business. The managers of American companies have a belief that the overwhelming success in a business brings real rewards. Thus, they tend to disregard the opinions of the other subordinates members (Punnett, 2014). This approach brings a lot of problems when the things go wrong and in meetings there are some incidences of

Dickens hard times resonates with the work of his contemporaries Essay

Dickens hard times resonates with the work of his contemporaries particulary in relation to the effects on the enroaching effe - Essay Example Charles Dickens’s Hard Times presents a unique picture of industrialization and urbanization in 19th century England. The sullen atmosphere of Coketown symbolizes suppressed anger of the factory workers and failure to improve their lives and wellbeing. Surprisingly or not, Dickens’s work resonates with and echoes in the works of his predecessors and contemporaries, who discuss the tragic man-city dichotomy and depict the disruption of human integrity by cities. It would be fair to say that Charles Dickens’s Hard Times presents a unique and profoundly philosophic allegory of urbanization and industrialization, which causes encroaching effects on the lives of English class workers and reinforces the sense of human alienation from everything rational and urban. Charles Dickens’s Hard Times is rightly considered as one of the best representations of industrialization and its disintegrative effects on the lives and wellbeing of English class workers. ... Nevertheless, it is due to Dickens’s repulsion toward dry statistics, rationality, and facts that Hard Times turned out to be an excellent source of truth about the disruptive effects of industrialization on workers. In Dickens’s book, urbanization and industrialization are associated with the lack of creativity and everything humane. The family of Gradgrinds exemplifies the utmost saneness and extraordinary rationality with no tint of feeling or romance: â€Å"No little Gradgrind had ever seen a face in the moon; it was up in the moon before it could speak distinctly. No little Gradgrind had ever learnt the silly jingle [†¦] no little Gradgrind had ever associated a cow in a field [†¦] with that yet more famous cow who swallowed Tom Thumb† (Dickens 1854). Needless to say, those are the products of industrialization, which suppress romanticism and create a sullen atmosphere on Coketown. The name of the city itself symbolizes sullenness and intoxication with rationality. This sullenness, however, is nothing but the sign of repressed anger, which finds no outlet but goes unabated (Colon 2006). The implications of industrial sullenness in Coketown are two-fold: on the one hand, it creates and fosters a claustrophobic atmosphere; on the other hand, it indicates and reflects the growing social dissent in the English work class. Excessive rationality leaves workers beyond the boundaries of improved wellbeing and, at the same time, emphasizes an irresolvable man-city dichotomy. The themes of sullenness and workers’ alienation from the processes of industrialization and urbanization resonate with T.S. Eliot’s The Love Song of J. Alfred Prufrock. Green and Fernald (2003) are correct in that both works create a set of metaphors which

Dilemmas in the Intensive Care Unit Case Study Example | Topics and Well Written Essays - 750 words

Dilemmas in the Intensive Care Unit - Case Study Example As Littleton, and Engebretson (2005) observe, a young teenager who has received no childbirth preparation will need more teaching than other;   it is also said that the woman in labor is of central importance; not the nurse, doctor or nurse-midwife (p. 506). So, the first step will be easing the tension of Rachel and providing support. For this purpose, the service of chaplain will be utilized. A chaplain will be summoned quickly to handle the fear and stress of Rachel.The second step will be to make the parents understand the seriousness of the situation. They will be advised on the importance to have a proper medical intervention as there is fetal distress. Even if they do not provide consent, considering the seriousness of the situation, the doctor on duty will be informed of the situation.As the situation is gradually getting critical, it becomes necessary to ensure the availability of staff in case of an emergency. Considering the fact that the doctor on duty is attending anot her emergency case, necessary steps will be taken to ensure the presence of staff to handle the situation to avoid risk. It is possible that the doctor on duty has got busy on another emergency that might take a long time. In addition, Rachel’s situation is getting critical.  In the second case, the ethical issue is whether to allow Yves to enter the ICU to visit Alain Trottier. As Molter (2007) observes, nurses should have the skill to model interaction between the patient and family; and, continuing rigid restrictive visiting practices when it is certain that it is not beneficial is an ethical question in concern (p. 70). In the case of Alain Trottier, it is evident that Yves, his domestic partner, was along with him in the ER and is still in the hospital. In addition, the patient has been unconscious for a day and still, there is no change in the situation and no diagnosis had been made. In addition, hospital policy allows domestic partners to be treated as married coupl es. In addition, as per the policy, it is Yves who is responsible to make decisions for the patient. Carter and Lopert   (2005, p.94) say that if possible, staff should allow some flexibility in visiting schedules and should keep family and friends apprised of the patient’s support needs.

John Dewey Term Paper Example | Topics and Well Written Essays - 2000 words

John Dewey - Term Paper Example In the said era, the government enacted first educational law by Massachusetts General Court requiring the parents that their children must able to understand the religion and laws by reading and writing. Following the premier rule, many other consequent policies were endorsed by general court with cooperation and support of federal government. After the permissive era, the next era has been nominated as Encouraging Era (1826-1851). During this era, the educational sector in United States was enough furnished and flourished through educational friendly policies and law enforcement. The education was at its growing phases during these years. It is because people in the government had begun realizing that education is the key that may lead the nation above skies. However people were not forced to must send their children to public schools but the provision of understanding the laws and religion was still persisted. Education was made compulsory in all states of United States in 1855. F rom 1855 to 1980, parents were compelled by the government to send their children to schools. In case of violation of the order, they were charged penalties. In encouraging era, people were motivated by making them aware with the prime significance of education in the development of any nation. During that era, the volunteers and persuaded people blissfully sent their charges to educational institutions while some of those were still overlooking. To compensate the ignorance committed by citizens, government made it compulsory for every child (Kauchak and Eggen, 08, 12, 21). After 1980 to date, the educational era is committed as freedom and choice of school era. People were enough matured and full blown that they were not needed to force any more. The policy approach by historical timeline in perspective of United States of America suggests that government adopted the most suitable strategy for its nation in order to enforce a powerful and well established educational system. It rem ained pretty successful such that literacy rate in United States is reported as 99% (males as well as females) (U.S. Dept. of Education). Philosophical Perspectives of American Education In generalized philosophy, it is comprised of four broader categories which are further applied to other applications. Such as here we are required to apply philosophical concepts over US educational system. The four branches are Epistemology, Metaphysics, Axiology and logic. Every one of these is relative to describe the real phenomenon behind the scene. The purposes of education overlap in different scenarios. Such as if we critically examine the historical perspective of purpose of education, it can be clearly elucidated that educational basis has a strong philosophy behind it. In the same connotation, being most precise, the logic behind education is development and awareness. The twofold rationale behind introducing the education explains the purposes with respect to society and purpose with re spect to culture. The goals of a person’s life may be better achieved with the help of education. It polishes the human mind by putting immunity for critical thinking and decision making in it (King). Not only it gives bookish knowledge only but also it offers a strong sense of socialization, judgment and finding of reality. It has a defined way for every individual through a particular age in order to get an equivalent chance for development and augmentation.

Nternational Business Environment Essay Example | Topics and Well Written Essays - 1500 words

Nternational Business Environment - Essay Example Many economists directed their concern towards creating measures that would normalise the situation. This paper is analyses the response of UK government to the economic recession. 1. United Kingdom hosts some of the largest financial institutions in the world. Their role in the world economy is very crucial because many investors across the world have invested their treasures in these banks. The recent economic recession shook the foundation of UK economy with many institutions retrogressing because of the effects of the financial spill. North England and Scotland felt the effects of the recession that was evident through closure of businesses, loss of jobs, increase in commodity prices, government inability to offer crucial services to the nation, and social life became very hard (Boffey, 2012:1). The government could not control the inflation levels because of the debts that it registered through the economic meltdown. The economic meltdown has created tension in the political sph ere because many politicians do not know how to contain citizens who have shown their displeasure with the current trends they observe in the market. Political platform becomes greasy when politicians fail to address issues that affect the common person. Many economic critics believe that the UK government has powers, which can institute normalcy in the market (Gibb, and Leishman, 2011:23). David Cameroon lamented the action taken by the western nations in responding to the biting effects of the financial collapse. Many critics directed their concern to the anticipated events that would yield from the status of events. In deed, the crisis is a real mess to life of a common person. The increase in cases of unemployment is a bigger threat that the government of Scotland feel that it should unemployment index. Sharp decline registered in the financial market indicates that the economy is unable to create new opportunity in the job market. The labour market largely depends on the level of economic growth in creating new opportunities for job seekers (Smit, 2010:12). Many people have lamented that they have to work for long hours in order to meet the needs that they were able to meet with normal working hours before the recession. The concern is genuine because pound has lost value. A person has to cough more coins for a product that was affordable before the inflation. Another notable thing in Scotland is that the nation has registered a decline in investor interests. 2. Economists fear that reverberation of the economic crisis can trigger more problems to United Kingdom when it fails to handle it effectively. Speech delivered by Cameroon pointed acquisition to lack of commitment among the western countries in dealing with the crisis. However, some critics believe that UK government should demonstrate that it could exercise authority by restoring the financial spill (Wan, 2004:146). Ideally, it is wise for United King to handle the situation using the optimum deve lopment of national economies theory put forward by Michael Porter and Adam Smith. Theory argues that a country can promote economic growth if it specialises in creating products that it commands total cost advantage over other competing nations and engage in importation of products that it is unable to produces (Larti, 2010:6). The notion propagated by the theory is that a country should be able to identify areas where it can perform best and use them to its advantage instead of engaging in

Personal Statement Essay Example for Free

Personal Statement Essay My name is Chi Chen Hsieh from Taiwan. In my whole life i never be a super-student who is academically ingenious. I’m more proud about what I’ve achieved, and I take pride in my success. When you take a look at the world I come from, maybe you’d be impressed by me, the student who has came from very far away from the United state, the boy who spends his whole high school years learn how to speak English and completes an honest number of volunteer hours. The world I come from is much different than what the numbers and letters may portray because those numbers are relative to everyone around me. But my world is unique and my success is genuine. Since the beginning of high school, I’ve had to shape most of my path on my own while breaking down academic barriers. I graduated from a middle school at Taiwan and I did not do well on the high school entrance exam over there so i decided to study in America. Obviously I was underprepared for high school compared to other international students. Nonetheless, when given the option to challenge myself as a freshman, I did. I struggled through every courses and even had to repeat a half of semester of Old Testament ( an religious course) because I could not speak any English. I had been home sick for a lot of time in a year and my parents and teachers were very upset about my performance at school. So by the time I changed my high school in my sophomore year, I was really happy that I did change to another boarding school, because it is a smaller school and have a lot of people from all over the world. I start working hard and social with a lot of people from different countries. At the end of my junior year, I become the International students prefect by the head of the school. Receiving this honor w as meaningful because it showed that I had taught myself how to succeed. My situation at home was different as well. All of my family went to the top colleges in Taiwan, and though they have always encouraged me to attend to the top colleges in USA. The process has been very challenging as I’ve needed to find the resources and information about colleges mostly on my own because the application system is different from Taiwan . At my high school, being the first generation in your family to go to college in USA immediately makes you the minority, regardless of ethnicity. But i found a lot of support from my school, I asked a lot of teachers about colleges. They all gave me a lot of suggestion so I finally decide what colleges I am interesting and study business as a measure. I am really happy that I can graduate from this high school because, I understand that my high school teaches more than just English, they teaches me how to challenge myself and be successful. The academic struggles I’ve faced in my world have geared me toward attending college and pursuing a career thereafter. Good things are given to those who work hard, like the International prefect spot I received. I know that difficulties and challenges arise, but I also know that there’s always a way to break the barrier. Wherever I go, I’ll take advantage of every opportunity I’m given because I’ve already proven to myself that I can be successful, even if the odds are against me.

How Good Communication Skill Is Significant In Healthcare

How Good Communication Skill Is Significant In Healthcare This study is all about how communication helps and how good communication skill is significant in health and social care environment. Effective communication is crucial for health and social care. What is communication? Communication is nothing but just the exchange of information and meaning by using symbols and signs between individuals. The sender, message, receiver and feedback are the four components used in the process of communication. And to have a continuous flow of communication it is necessary to comprehend to each component. Communication takes place in many forms like verbal, non-verbal, formal and informal, written, etc. Communication helps in comprehending human behaviour. Application of all these techniques of communication is required in health and social care. So for an effective social and health care it is essential to have good interpersonal and communication skill. Use of Communication Skill in Health Social Care Context Communication skills are of great importance in any field. It is very much necessary to communicate with the target audience in the way they comprehend it and also it is of great significance to comprehend the intellectual and physical limitations of the targeted audience. Let us simplify it by taking an example: Let us take a hypothetical situation, consider you are a doctor and practicing on a child and the child is having some heart problem. In this case you will not expect that child to comprehend the lengthy report on his heart functioning test. So definitely you would water it down. Many such examples can be given to understand the importance of communication to health and social care. Communication skill helps in organising a conversation, helps in probing the opposite person, it also helps in keeping the conversation going. Also communication skills are necessary in order to build up a good and health relation with the people using your services, also it helps in comprehending and meeting the needs of the person as well as can bond up with their friends and families. It helps in sending and receiving the information with the people taking up your services. There are many different types of communication named one-to-one communication, group communication, formal communication and informal communication, written communication. In health and social care generally a formal communication is used, which generally starts with the greeting. It is generally used to show respect towards the person and it is also a communication starter. A professional person generally in health and social care uses formal communication in order to speak to opposite person in regards to the services. It is exact, clear and avoids misunderstandings. Another communication, which is generally used in health and social care, is written communication. In health and social care environment, written communication is central to the work of any person when keeping records or in writing any reports. Different styles of writing are needed for different types of communication but the basic of all is the requirement of literacy skills. When recording any information about a patient a very formal style of writing is required. Barriers to Communication in Health Social Care Many things contribute in stopping an effective communication. People working with health and social care should comprehend the barriers in order to overcome them. Effective communication is very much necessary in health and social care setting; if the communication is not effective or understandable than it would be difficult for a service user to involve in the discussion regarding the care or planning the future. Similarly, it would be difficult for a service provider to help the service user if he do not understand what the person is trying to ask. Few of the barriers are language problems, jargons, acronyms, health issues, stress, emotional difficulties, environmental problems, misinterpretation, aggression, etc. Let us briefly understand all the above-mentioned barriers: Language Problem (Foreign Language): Using a language other than local or using sign language creates problem for both the service provider and user in comprehending each other. Even if someone tries and helps out in translating the message, it is again difficult to pass the message clearly. Jargons: Technical words used by the service provider, may not be understandable by service user. For example, if a patient rushes to doctor and to diagnose the problem doctor asks the patient to do a MRI scan and blood test than that would certainly sound scary to that patient. Instead of directly imposing what to do if the doctor explain what the MRI scan is and why it is required than the patient would be more relaxed. Acronyms: Acronyms are the initials of the shortened words. In health and social care lots of acronyms are used and they are confusing too. Sometimes subconsciously the use of acronyms is made which makes the opposite person feels left out. For example, if a health care professional says that you have to take these tablets TDS. What did you comprehend from this sentence? So we feels left out her. Here TDS means three times a day. It is also related to jargon. Health issue: When a person is not feeling well or is not in the best of his health, it becomes difficult for him to communicate effectively as he is not well. This definitely affects the service user and colleagues too. So the people who are being taken care in the hospital due to some illness might not be able to communicate like normal. Also the patients who are being treated in the hospital for their long-term sickness like Parkinsons disease also affect their ability to communicate. So if you are working in health and social care than you should be aware about such scenarios and should be capable enough to handle it. Stress: Stress also causes difficulty in communication. A person if stressed out might not listen properly and so he might misunderstand or misinterpret the conversation. Stress also cause difficulty in speaking or might be tearful as well. Emotional difficulties: At times everyone faces emotional difficulties and get upset. For example, a fight between husband and wife, a split up between boyfriend and a girl friend or a bad new; all these contributes towards emotional difficulties. Here as the person is already preoccupied he might not hear to what is being said and so this might lead to misunderstanding. Environmental Problems: It is the communication affected by environment. For example, if someone is having reading problem (due to weak eyesight) than the person will surely struggle in reading the written information in low light. A person on a wheelchair may face problem in talking to a receptionist if the desk is too high. Aggression: Unpleasant and frightening behaviour is aggression. It can be mental, verbal or physical and can cause emotional harm or pain. For example, a person working in health and social care irritated or annoyed due to some reasons than the person to whom he is providing service might feel threatened or dominated and so might not be able to respond. This results in the offering of the bad services. Ways to deal with inappropriate Interpersonal Communication Selection of wrong words or use of passive vocabulary, body language misinterpretation or cultural insensitivity leads to inappropriate interpersonal communication. In such case what can be done to avoid such problem is: Always rephrase in simpler and different words to whatever has been said in order to avoid unnecessary confusion and misunderstand. One of the way to deal with inappropriate communication in focusing, it also helps in preventing communication barriers. Attentive listening without interrupting is also one of the ways to deal with it. Respectful respond should be given to persons opinion and listeners view should not be imposed. One of the communication strategies for providing comfort is empathy; an empathic approach helps in comprehending. Factors influencing Communication Process in Health Social Care Communication process is influenced in several ways. According to Watson, the action of caring includes communication, support, positive regards or physical interventions by the nurse (1985 cited in Kozier at el, 2004, p.419). A sense of care is felt through communication, although a lot depends on interpersonal attitude as well. A sense of importance and worth is felt when respect is given and opinions and ideas are accepted and not judged. Also a terrible feel during an interaction is also a factor of communication barrier. Judgemental action, probing, agreeing/disagreeing, stereotyping, rejecting are the non-therapeutic responses (Kozier at el, 2004, p.432). Cultural Factors Influencing Communication Process What is Culture? Culture refers to beliefs, shared and learned values and behaviour, which is common to a particular group of people (Orbe Bruess, 2005). Music, food, dress, customs and celebration are also included in culture. Communication and culture are the two inseparable. Culture is a significant part of our perspective through which we see the world. Culture is shaped by communication and is also learned through communication. Communicating with people from same culture is different and communicating with people from different culture is a different experience. Although culture is powerful, they are frequently influencing conflicts and unconscious. Always remember two things about culture; one is that culture are always changing and the other is they communicate to symbolic dimension of life. According to Stella Ting there are three ways where communication process is affected by culture. First is Cognitive Constraint which is the reference frame that provides surrounding that all new information is compared to or inserted into. Second is Behaviour Constraint; it is about culture having their own rules of behaviour regarding verbal and nonverbal communications. For example, how much distance should be maintained when talking to the other person, whether to look in the other person eye or not, etc? The final one is Emotional Constraint; every culture has their own way of showing emotions. For example, there are many cultures that get emotional when debating on an issue; they yell, cry, etc. While many cultures tend to remain calm and keep their emotions hidden. All these cultural difference leads to communication problems. This is more likely to happen when dealing with cross cultures. To overcome these problem only awareness regarding the cultures is needed. Legislation, Code of Practice and Policies in Health Social Care Legislation- Legislation are the laws made by parliaments, these laws shows the right of an individual, group or an organisation. All the health social care settings should comprehend the significance of sticking to legal guidance as this can defend against the poor practice. For example, the data protection acts, freedom of information act, care standards act, race relation act, etc. Policies- In order to promote equal opportunities and strengthen the code of practice of particular professional bodies it is must for an organisation to have policies and procedures. Policies includes confidentiality, harassment and bullying, health and safety, equal opportunities, risk assessment, etc. Code of Practice- Since 2000, it has become vital for all health and social care settings to have a professional code of practice. In order to inform the practitioner about their rights and responsibilities and to guide the code of practice is kept. It is mandatory for all health and social care worker to carry out an induction period where the proper training leading to appropriate qualification is given. Same code of practice is followed by Wales, Scotland, Northern Ireland and England. Health Social Care Services with specific Communication needs People having cognitive impairment, language and sensory deficit, structural deficits and paralysis need specific communication (Kozier et al. 2004, p.438). In general, the care worker uses the SOLER technique by Egan (1986), it helps in effective communication with the clients, and makes them feel safe and trust the caregiver. SOLER stands for: S- Sit squarely in relation to the patient O- Open position L- Lean slightly towards the patient E- Eye contact R- Relax This technique helps in good interaction and can be used for both; people with or without any special needs. Depending on the type of communication impairment different strategies and techniques can be used. For people with hearing problem or who are deaf, BSL (British Sign Language) was introduced which was eventually accepted by UK government officially in 2003 and now this sign language has become universal. But it is different in each place of origin. Not only people with hearing impairment learn this language but also the people who interact with these people learn this language. For example, friends and families. Also Lip-speaking is a technique used for deaf. In lip-speaking interaction through facial expression, gesture and mouth is done without making any sound. There is one more technique, which is used for people with learning difficulties such as structural deficit and paralysis and cognitive impairment. It is known as Makaton. Makaton uses common vocabulary and is much simple. It uses symbol, action as well as speech, unlike BSL. This is a very helpful technique for people with limited ability to communicate. For Blind people reading and writing method through Braille is used. It is useful for every individual who is completely dependent on sense. Finally, Human Aids, Human aids are the people helping communicate with each other. Translator, interpreter, etc are the examples of human aids. Information Communication Technology (ICT) in Health Social Care ICT provides great support for care professional and other staff in order to provide effective, fast and convenient care. Visible and workable ICT is required in order to deliver high standards. In order to get the quality outcome data and to give the best possible care to people it is needed to exploit ICT. Individuals quality care depends on easy access to care plans and electronic records. It must be capable enough to distribute information across health and social care. ICT helps in delivering more effective and better healthcare services. ICT helps doctors, hospitals and pharmacist for taking better care of our health. ICT helps in saving lives, improving patients care, helps in reducing cost in health care. For example, a patient with heart problem will be carrying a monitor, which will alarm the doctor if any changes in patient condition and will let them do their task. ICT use is central to social work, which is concerned with sharing assessments and exchanging information with other professionals and practitioners. Quickly and securely medical data can be exchanged. ICT has made the operation simpler than before. The basic ICT at health social care includes: Quality care (efficient and effective care service) Empowerment (patients involving in their own care activities) Availability (waiting time, access and better utilization of resources) Care continuity (information sharing and coordinating with care provider) Patient safety (risk is reduced in regards to patient harm) Some of the technologies used at health care are CDMS (Chronic Disease Management System), CPOE (Computerised Practitioner Order Entry), CDS (Clinical Decision Support), ETP (Electronic Transfer of Prescription), Electronic Appointment Booking, PHR (Personal Health Record), Telemedicines, RFID (Radio Frequency Identification) Bar-coding, etc. ICT is used everyday at health care. ICT is used in administrative department to keep a check on in and out of the patients, to keep the records of the patients staff as well.

Lord Byron vs. Caroline Lamb :: Poet Poem Poetic Essays

Lord Byron vs. Caroline Lamb Throughout his poem, Don Juan Lord Byron is poking fun at other poets, critics, and society. He places himself in a position of elevation, which Caroline Lamb then mocks in her rebuttal poem, A New Canto. Lamb was distraught when Byron broke off their love affair. She was obsessed and stalked him. The dedication segment of Don Juan is directed towards Robert Southey, and Byron takes the opportunity to make fun of the â€Å"Lakers,† or the lake poets in regards to their political stance. (see poem) He also does not leave out mention of the â€Å"bluestockings† which Lamb was a part of. (see poem) Once Byron embarks on his first canto, his initial statement makes fun of the traditional epic style. Instead of following suit and beginning in medias res, he proclaims to begin with the birth of his hero and tell about his education and parents for the first canto. The romantic interlude with Julia is also covered in this canto; it is what inevitably causes Don Juan to flee and take board on a ship. In accordance with his mocking of the traditional epic, instead of the hero telling his story, Byron is the narrator. It is as if he is the one sitting around a table telling the story. A common technique of Byron in this piece is to insert himself within the story and speak directly to the reader (see poem). He includes many tangents, on which he either makes a sneering, yet humorous comment (see poem), or adds in his own experiences or feelings about the topic at hand (see poem). Many times these tangents seem unrelated to the text, (line 1700ish) and only serve as a chance for Byron to say his piece on something he finds interesting or relevant in placing himself as distinct from the rest (line 697). These lines of humor are made more apparent through the rhythmic nature of his rhymes, and the placement of the individual lines (line 320-2). He tends to follow up a serious event or thought by a more trivial and light comment, making the first serious thing seem less heavy (line 752). Byron introduces many different forms of femininity through the different female characters in the poem. His mother is very good at math and a very learned person in general. (link) This was not the typical form of femininity that was always seen, because an education was hard to come by for some women.

Essay on Minorities in Song of Solomon -- Song Solomon essays

Minorities within Minorities in Song of Solomon    In a study about minorities, the groups that are differing from the dominant culture are seen as homogeneous. But, if we look deeper into the groups, we can see that there are distinctions among the minorities concerning lifestyle and social status. In Toni Morrison's Song of Solomon the author provides examples in the background of the story that shows people with differential identities of the general identity of the minority group.    The character Macon Dead and his family is represented as differing from the society they live in with their social status. They are rich and try to live like white people. It is important for Macon Dead to have a good impression on other people. Since he had to face a lot of difficulties as a child because of his race he wants to be as rich as possible to gain respect. These ambitions cause him to split ways with his sister Pilate, as we see in this part of the novel:    "Why can't you dress like a woman?"... "...What are you trying to make me look like in this town?" He trembled with the thought of the white men in the bank- the men who helped him buy and mortgage houses- discovering that this raggedy bootlegger was his sister. That the propertied Negro who handled his business so well and who lived in the big house on Not Doctor Street had a sister who had a daughter but no husband, and that daughter had a daughter but no husband. (20)    We see from this passage how important for Macon Dead the thoughts about him by others is important; especially the thoughts of white people. He already believes that he has a good impression on those people. "In 1936 there were very few among them who lived as well as Macon Dead" (32... ...anest unhung niggers in the world (270).    As we know from the end of the novel, Milkman will have all his feelings changed during his stay in the town: "He was curious about these people. He didn't feel close them, but he did feel connected, as though there was some cord or pulse or information they shared. Back home he had never felt that way, as though he belonged to anyplace or anybody" (293).    Song of Solomon provides an example of a minority with a minority. It is clear that social status is a factor in alienating people from the society.    Works Cited: Bloom, Harold, ed. Modern Critical Views: Toni Morrison. New York: Chelsea House Publishing, 1990. Morrison, Toni. Song of Solomon. New York: The Penguin Group, 1977. Peterson, Nancy J. Toni Morrison: Critical and Theoretical Approaches. Baltimore: Johns Hopkins UP, 1997.

Tacit Knowing and Education :: Biology Essays Research Papers

Tacit Knowing and Education How is tacit knowing or tacit knowledge utilized in the classroom? This has been my question since discovering the term coined by Michael Polanyi and reading the excerpt of The Tacit Dimension. I have reflected on my experiences in a second grade classroom and observations of students being able to or not being able to refer to the tacit dimension in the classroom. In rethinking through Polanyi's assertion that "we can know more than we can tell", I will review ways in which students (children and adults) use intuition and other forms of tacit knowing in the classroom. I will also speak to the detrimental effects of particular school reforms such as the No Child Left Behind Act, which diminish the student's ability to use tacit knowledge in the classroom. What is tacit knowing/knowledge? It is something that is "implied or indicated but not actually expressed." It is what we already know by way of previous experience, or, habituation that has become second nature. This is not a far-fetched idea. If we go back to Plato's Republic, even he believed that humans have the capability to know the right thing to do because we were born with that information already in our minds. A life of study was a way to reflect on this knowledge and use it for the good of all. Children respond to material in the classroom using tacit knowledge. All we learn in some way relies on us connecting it somehow to something we already know. Tacit knowledge requires a synthesis of previous experience into the inner workings of the mind and memory. Certainly, other educational theorists saw the importance of this in the classroom. Some ways children use tacit knowledge is in the different interactions between other children and to adults, crying in the classroom to signify pain, confusion, and anger, etc. John Dewey's Experience and Education speaks specifically to this concept. "Every experience is a moving force." I equate "tacit knowing" to having previous experiences. Regardless of our being conscious of the importance of an event, our mind holds on to that experience and becomes a knowledge that we can utilize in the future. Can tacit knowing be utilized in the classroom? It is my opinion that it is becoming increasingly more difficult, particularly in public schools that must adhere to the strict testing of children for the sake of compliance to the No Child Left Behind Act, to rely on previous knowledge to help students learn in the classroom.

Toothpaste Market in China

(Excerpt) Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 (Excerpt) Huidian Research Publication Date: May 2012 (Excerpt) Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 11. Consumer Market Analysis of China’s Toothpaste Industry 11. 2 Target Consumer Group Research of Toothpaste Products 11. 2. 3 Consumer Views to Demanded Suitable Toothpaste Type Fig. 40 Demand of Suitable Toothpaste Type Types of Toothpaste Usage Number ConsumerType of ratio Herbaceous Type 85 35% Whitening Type 109 44% Chinese Herbal Medicine Type 44 18% Other Types 8 3% Source: Huidian Research It can be seen from the table above, the most needed type of toothpaste is the whitening type. This shows that consumers pay great attention to vigorous and graceful. In today’s society, image is a very important project, so teeth whitening became a ho t topic gradually. It is easy to see that with the development of society, people pay more and more attention to their images. Teeth are also a part of image and tooth whiting becomes a concern issue, too.Therefore, the whitening toothpaste has become the pursuit of consumers. Table of Contents Chapter I. Status Quo of Industrial Development 1. Overview of Toothpaste Industry 1. 1 Definition and Classification 1. 1. 1 Definition 1. 1. 2 Characteristic 1. 2 Maturity Grade Analysis of Global Toothpaste Industrial Development 1. 2. 1 Market Maturity Grade Comparison between Home and Abroad 1. 2. 2 Maturity Grade Analysis of Toothpaste Industry and Sub-industries 2. Development of Global Toothpaste Industry 2. 1 Analysis of Global Toothpaste Market 2. 2 Characteristics of Toothpaste Market in Major Countries . Development Status Quo of China’s Toothpaste Industry 3. 1 Development Status Quo of China’s Toothpaste Industry 3. 1. 1 Development Status Quo of Toothpaste Industr ial Brand (Excerpt) Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 3. 1. 2 Status Quo of Toothpaste Industrial Consumer Market 3. 1. 3 Consumption Level of Toothpaste Market 3. 2 Development Situation of Toothpaste Industry from 2009 to 2011 3. 3 Operation of Toothpaste Industry from 2009 to 2011 3. 1. 1 Profit of Toothpaste Industry from 2010 to 2011 3. 1. Production and Marketing of Toothpaste Industry from 2010 to 2011 3. 4 Analysis and Thinking about China’s Toothpaste Market 4. Research on China’s Toothpaste Market Development 4. 1 Research on China’s Toothpaste Market Development in 2010 4. 2 Market Situation of China’s Toothpaste Industry in 2011 4. 3 Development Characteristic of China’s Toothpaste Market in 2012 5. Consumer Survey of China’s Toothpaste Market 5. 1 Consumer Survey of China’s Toothpaste Market Consumption in 2010 5. 1. 1 Overall Market Share 5. 1. 2 Marker Share in Key Citi es 5. 1. 3 Used Rate Analysis 5. 1. 4 Toothpaste Types in Use . 1. 5 Toothpaste Using Quantity within Half a Year (150g Pack) 5. 1. 6 Purchasing Place 5. 2 Characteristic Research on China’s Toothpaste Users in 2010 5. 2. 1 Characteristics of Colgate Toothpaste’s Users 5. 2. 2 Characteristics of Crest Toothpaste’s Users 5. 2. 3 Characteristics of Zhonghua Toothpaste’s Users 5. 2. 4 Characteristics of Darlie Toothpaste’s Users 5. 2. 5 Characteristics of Yunnan Baiyao Toothpaste’s Users 5. 2. 6 Characteristics of LG Bamboo Salt Toothpaste’s Users 5. 2. 7 Characteristics of Amway Glister Toothpaste’s Users 6. Economic Operation Analysis of Toothpaste Industry . 1 Analysis of Toothpaste Output from 2010 to 2011 6. 2 Main Economic Indicator Analysis of Toothpaste Industry from 2010 to 2011 6. 3 Analysis of China’s Toothpaste Industrial Performance from 2010 to 2011 6. 3. 1 Analysis of Industrial Profitability from 2010 to 201 1 6. 3. 2 Analysis of Industrial Operation Capability from 2010 to 2011 6. 3. 3 Analysis of Industrial Solvency from 2010 to 2011 6. 3. 4 Analysis of Industrial Growth Capability from 2010 to 2011 7. Import and Export of China’s Toothpaste Industry 7. 1 Import Analysis of China’s Toothpaste Industry from 2010 to 2011 7. Export Analysis of China’s Toothpaste Industry from 2010 to 2011 8. Development Analysis of Toothpaste Market Segment (Excerpt) Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 8. 1 Traditional Chinese Medicine Toothpaste 8. 1. 1 Analysis of Industrial Development Status Quo from 2010 to 2011 8. 1. 2 Analysis of Market Scale from 2010 to 2011 8. 1. 3 Analysis of Industrial Development Strategy from 2010 to 2011 8. 2 Fluoride Toothpaste 8. 2. 1 Introduction 8. 2. 2 New Standards 8. 2. 3 Limit of Fluorine Content in Children’s Toothpaste 8. 3 Salty Toothpaste 8. 3. 1 Development Status . 3. 2 Salty Toothpa ste became the First Choice of Consumers 9. Development Analysis of Relevant Industries 9. 1 Toothbrush 9. 1. 1 Analysis of Toothbrush Market 9. 1. 2 Analysis of Electric Toothbrush Market Opportunity 9. 1. 3 Development Trend of Toothbrush Industry 9. 2 Mouthwash 9. 2. 1 Introduction 9. 2. 2 Mouthwash Brand 9. 2. 3 Introduction of Consumption Status 10. Regional Market Analysis of China’s Toothpaste Industry 10. 1 North China 10. 2 Northeast Region 10. 3 Eastern China 10. 4 South China 10. 5 Central China 10. 6 Western China 11. Consumer Market Analysis of China’s Toothpaste Industry 11. Income Analysis of China’s Toothpaste Consumer 11. 1. 1 Analysis of China’s Population and People’s Livelihood 11. 1. 2 Analysis of Consumer Income Level from 2010 to 2011 11. 1. 3 Analysis of Consumer Confidence Index in 2011 11. 2 Research on Target Consumer Group of Toothpaste Products 11. 2. 1 Consumer Views to Toothpaste Prices 11. 2. 2 Consumer Views to Toot hpaste Demanded Functions 11. 2. 3 Consumer Views to Demanded Suitable Toothpaste Type 11. 3 Factors Affecting Consumer Behavior 11. 3. 1 Social Productive Force 11. 3. 2 Consumers’ Income and Commodity Price 11. 3. 3 Personal Preference 1. 3. 4 National Tradition (Excerpt) Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 11. 3. 5 Individual Character and Self-concept Chapter II. Industrial Competitive Structure 12. Competitive Structure Analysis of Toothpaste Industry 12. 1 Analysis of Industrial Competitive Structure 12. 2 Analysis of Industrial Concentration Degree 12. 2. 1 Analysis of Market Concentration Degree 12. 2. 2 Analysis of Enterprise Concentration Degree 12. 3 Overview of Competitive Structure in China’s Toothpaste Industry 12. 4 Research of Toothpaste Brands in 2010 12. Competitive Structure Analysis of Toothpaste Industry from 2010 to 2011 13. Competitive Strategy Analysis of Toothpaste Enterprises 13. 1 Competitive S trategy Analysis of Toothpaste Market 13. 1. 1 Product Upgrade 13. 1. 2 Focus on Channel Construction 13. 1. 3 Brand Construction 13. 2 Competitive Strategy Analysis of Toothpaste Enterprises 13. 2. 1 Foreign Capital 13. 2. 2 Native Capital 13. 2. 3 Other Kinds of Capital 14. Competitive Analysis of Foreign Key Toothpaste Enterprises 14. 1 Colgate-Palmolive Company 14. 1. 1 Company Profile 14. 1. 2 Analysis of Competitive Advantages 14. 1. Operation Situation 14. 1. 4 Development Strategy from 2012 to 2015 14. 2 Procter & Gamble (P&G) 14. 2. 1 Company Profile 14. 2. 2 Analysis of Competitive Advantages 14. 2. 3 Operation Situation from 2012 to 2015 14. 2. 4 Development Strategy from 2012 to 2015 14. 3 Unilever 14. 3. 1 Company Profile 14. 3. 2 Analysis of Competitive Advantages 14. 3. 3 Operation Situation from 2012 to 2015 14. 3. 4 Development Strategy from 2012 to 2015 14. 4 LG Household & Health Care 14. 4. 1 Company Profile 14. 4. 2 Analysis of Competitive Advantages 14. 4. 3 Op eration Situation from 2012 to 2015 14. 4. Development Strategy from 2012 to 2015 (Excerpt) Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 15. Competitive Analysis of Key Toothpaste Enterprises 15. 1 Guangzhou Masson Share Co. Ltd. 15. 1. 1 Company Profile 15. 1. 2 Analysis of Competitive Situation 15. 1. 3 Development Strategy from 2012 to 2015 15. 2 Liuzhou LMZ Co. , Ltd. 15. 2. 1 Company Profile 15. 2. 2 Analysis of Competitive Advantages 15. 2. 3 Operation Situation from 2010 to 2011 15. 2. 4 Development Strategy from 2012 to 2015 15. 3 Yunnan Baiyao Group Co. , Ltd. 15. 3. 1 Company Profile 15. . 2 Sales Mode 15. 3. 3 Operation Situation from 2010 to 2011 15. 3. 4 Development Strategy from 2012 to 2015 15. 4 Nice Group 15. 4. 1 Company Profile 15. 4. 2 Operation Situation from 2010 to 2011 15. 4. 3 Development Strategy from 2012 to 2015 15. 5 Dencare (Chongqing) Oral Care Co. , Ltd. 15. 5. 1 Company Profile 15. 5. 2 Analysis of Competitive Advantages 15. 5. 3 Shortage of Dencare 15. 6 Haolai Chemical (zhongshan) Co. , Ltd. 15. 6. 1 Company Profile 15. 6. 2 Analysis of Competitive Advantages 15. 6. 3 Development Strategy from 2012 to 2015 Chapter III. Forecast of Industrial Prospect 6. Analysis of Toothpaste Industrial Development Trend 16. 1 Prospect and Opportunity Analysis of China’s Toothpaste Industry 16. 2 Development Trend Analysis of China’s Toothpaste Market from 2012 to 2015 16. 2. 1 Product Aspect 16. 2. 2 Price Aspect 16. 2. 3 Channel Aspect 16. 2. 4 Promotion Aspect 16. 2. 5 Packaging Aspect 16. 2. 6 Spread Aspect 17. Forecast of Toothpaste Industrial Development 17. 1 Forecast of Demand and Consumption (Excerpt) Research and Investment Forecast Evaluation of Toothpaste Market in China, 2011-2015 17. 1. 1 Forecast of Market Scale from 2012 to 2015 17. 1. Forecast of Industrial Gross Output Value from 2012 to 2015 17. 1. 3 Forecast of Industrial Sales Revenue from 2012 to 2015 17. 1. 4 Forecas t of Industrial Total Assets from 2012 to 2015 17. 2 Demand and Supply Forecast of China’s Toothpaste Industry 17. 2. 1 Supply Forecast from 2010 to 2015 17. 2. 2 Demand Forecast from 2012 to 2015 17. 2. 3 Supply and Demand Balance Forecast from 2012 to 2015 Chapter IV. Research of Investment Strategy 18. Investment Status Quo Analysis of Toothpaste Industry 18. 1 Investment Status Analysis of Toothpaste Industry in 2010 18. 1. 1 Investment Status by Registration in 2010 18. 1. Investment Status of Small-sized, Medium-sized and Large-sized Enterprises in 2010 18. 1. 3 Investment Status by Holding Type in 2010 18. 2 Investment Status Analysis of Toothpaste Industry in 2011 18. 2. 1 Investment Status by Registration in 2011 18. 2. 2 Investment Status of Small-sized, Medium-sized and Large-sized Enterprises in 2011 18. 2. 3 Investment Status by Holding Type in 2011 19. Investment Environment Analysis of Toothpaste Industry 19. 1 Analysis of Economic Development Environment 19. 2 Analysis of Policy, Laws and Regulations Environment 20. Investment Opportunity and Risk of Toothpaste Industry 0. 1 Comparison and Analysis of Industrial Activity Coefficient 20. 2 Comparison and Analysis of the Rate of Return on Investment 20. 3 Return on Investment Forecast of Toothpaste Industry from 2012 to2015 20. 4 Analysis of Investment Risk and Control Strategy 21. Research of Toothpaste Industrial Investment Strategy 21. 1 Research of Development Strategy 21. 2 Strategic Thinking of China’s Toothpaste Brands 21. 1. 1 Significance of Enterprise Brands 21. 1. 2 Meaning of Brand Strategy Implement 21. 1. 3 Status Quo Analysis of Toothpaste Brands 21. 1. 4 Brand Strategy of China’s Toothpaste Enterprises 1. 1. 5 Strategic Management Strategy of Toothpaste Brands 21. 3 Operation and Management Strategies of Toothpaste Enterprises 21. 3. 1 Grasp the Market Demand 21. 3. 2 Establish a Wide Network and Convenience for Purchase (Excerpt) Research and Investment Forec ast Evaluation of Toothpaste Market in China, 2011-2015 21. 3. 3 Stimulate Consumption and Create Demand 21. 3. 4 Focus on Product Brands 21. 3. 5 Control Product Quality 21. 3. 6 Strengthen Management and Controlling Force 21. 3. 7 Strengthen the Advertising Promotion 21. 4 Research of Toothpaste Industry Investment Strategy

Welfare and Drug Testing

The welfare program was designed to be a temporary solution to help families in need to get back on their feet, and meet their basic needs. It Is estimated that 50 to 80 percent of family based services involve drugs or alcohol abuse (Chug 2001). Some advantages of mandatory drug testing for welfare recipients are that it fosters self-reliance, averts abuse of the welfare system, gives people an opportunity to receive treatment, and ensures correct allocation of tax dollars. So why not drug test the recipients before a person an get qualified for services? Drug abuse has been a problem in the United States for a very long time.In the beginning before there were regulations narcotics were freely used In elixirs and other medical and homemade remedies. It was not until the effects of these drugs were known, and the damage was already done that government regulations were put into place. It has been determined that the use of drugs has been the main cause of most crimes in the United St ates. Statistically it has been shown that nearly half of the current inmate population has some history of drug abuse. It has been brought to the attention of legislators that there is a drug abuse problem within the welfare system.When the welfare reform act of 1996 was passed there was a provision stated to allow drug testing on an as needed basis. This protocol has not been widely used, and seems to have been forgotten, until now that is. The government has identified a problem within the welfare system, and would like to recoup some of the losses, and also help some of the individuals that do have a problem. Welfare was meant to be a temporary fix† to help a person get back on their feet. If a drug problem Is present, a person will tend to stay on the system, not be employable, and use the benefits for which they were not Intended.To get this issue in check law makers would like to see people be drug tested before being approved for benefits, and periodic random tests whi le they are receiving them as well. There are also provisions for persons who have a drug problem to receive the treatment they need. This pale chart represents the results off poll Fox News did In 2010. The question was, â€Å"Do you Delves welfare recipients snouts De Aragua tested There are many different types of tests used to detect drugs in a person's yester. The type of testing used will be determined on the types of drugs being tested for and the cost effectiveness and time allotment.Some states are proposing the individual will pay for the testing, but will be reimbursed once the results come back negative. Other states are proposing the amount of money they will save by cutting back on benefit fraud will be more than enough to cover the costs of testing. The most cost effective and time efficient method of testing is urinalysis. This test can be administered in an office setting and the results are available immediately. The only down fall to this test is it can be beat b y taking herbal supplements that are made to mask the drug.It is also not accurate in testing for substances like cocaine and alcohol as they are not testable in the urine after 3 days. Hair testing is another option. This test is administered in a clinical setting, and requires small amounts of hair taken from different areas of the head. One inch of hair gives the clinician sixty days of history, and cannot be faked. Blood tests also require a clinical setting and a laboratory to read the results. With the last two options of testing turnaround time an be days, weeks, or months, and can be quite expensive.There are already a few states such as Michigan, Florida, and New Hampshire that have this protocol in place. The strongest argument for the testing of individuals is having such a program in place will help reduce the miss use and miss appropriation of taxpayer's monies. Governor Rick Scott, R Florida, states † It's not right for taxpayer money to be paying for somebody's drug addiction, On top of that, this is going to increase personal responsibility, personal accountability. We shouldn't be subsidizing people's addiction. (Scott, 2011). The state of Florida approved this bill that took effect July 1, 2011.Governor Scott also stated â€Å"It's the right thing for taxpayers,† Scott said after signing the measure. â€Å"It's the right thing for citizens of this state that need public assistance. We don't want to waste tax dollars. And also, we want to give people an incentive to not use drugs. † (Scott, 2011) It is perceived it would help reduce domestic violence and other drug related crimes. Individuals would also receive intervention and care they might not normally have access to without this program. If an individual were to fail a drug test they would be given the option to enter a state treatment program.If the person was to refuse treatment or have a second offense after completing the treatment they would lose their benefits fo r a period of one year. As with all new laws trying to be passed there are also those who are against it. Opponents of drug testing believe that it is violating the constitutional protections in the Fourth Amendment. The Fourth Amendment to the U. S Constitution states, the right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated.Columnist William Safari in The New York Times writes, Not only is my home my castle, my body is my citadel. Unless I give you a probable cause to suspect me of a crime, what goes on in my home and body and mind is my business Robin Merrill of Maine Equal Justice, which provides legal services for the poor states, â€Å"Random drug testing is very questionable legally with respect to constitutional issues. If the government has the right to drug- test people based on receipt of aid from public assistance programs, what is to stop en government Trot requiring Aragua tes ting Tort anyone won receives a student loan or any other government benefit?This law would create a very slippery slope with respect to infringement on people's right to privacy. † Another point in question is will this really save the tax payers any money? How much will the added administrative personal and the testing itself cost? The Miami Herald reports that the savings in Florida could reach one hundred thousand dollars, but no reports of administrative costs have been reported. Adversaries also raise the question about discrimination and alienation. They believe that singling out individuals because of their financial status could be disastrous and have negative effects.Cutting off families benefits because of the actions of an individual could do more harm than good. Just because an individual has a substance abuse problem, how can you prove they are not using their benefits appropriately? (Dona 2005) Whether you are in favor or opposed to welfare recipients being drug tested, the issue is one that most people will encounter on Election Day. People who are in favor say testing will allow people to get help that otherwise would fall through the cracks. It would also raise the UN employment rate by allowing those individuals to become better qualified to obtain and keep Jobs.

Counseling Assessment Paper

Counseling Assessment Paper Janell Brazeal BSHS 321 June 12, 2012 Joel Sadowsky Counseling Assessment Paper The life of a counselor is spent by talking with and listening to people. The main point of the counselors’ job is to interact with their patients and advise them on personal, family, educational, mental health and career problems they might be experiencing. Generally, counselors specialize in a specific field, such as; school counselors; rehabilitation counselors; mental health counselors; substance and behavioral disorder counselors; and marriage and family counselors.One important thing a counselor needs to have is active listening skills. In reviewing my practice counseling interviews, and the written feedback I received from my colleagues I was able to see my strengths and weaknesses. Behavioral research studies done over the past 40 years have isolated three key characteristics of feedback. They are classified as specificity, empathy, and inquiry. These three eleme nts represent key feedback skills so trainers can teach and assess effectively. Lawrence, 1995). My first interview, my client was sent to me for grades dropping. Before coming to see me, my client was a straight â€Å"A† student until she started working after school and joined a band which practiced three times a week. Her main concern was her parents finding out that she was failing three classes and that they would make her quit band, she didn’t care so much if she had to quit her job. My second interview, my client was referred to me for time management.She needed help figuring out how to manage her time, between being a full-time mom; student; and wife. She feels guilty for making time to work on her studies because it takes time away from her children and husband. Her husband is the main provider for the household, so the only time she gets to work on her studies is when he is home from work. The constructive feedback I received back from my colleagues was that I offered first-rate eye contact; my body language was focused on the client.I saw in my playback video, I sat straight and leaned in a little towards my clients, so I can hear them better. I asked direct questions, such as; how do you think your parents’ would react? How do you feel about your failing grades? What do you think you can do differently to improve your grades? Have you talked with your family about the importance of getting your studies and assignments done one time? Before ending my counseling sessions, I did set the expectations for my clients’ next visits.Watching the video playbacks, I did notice a few mistakes and what I need to work on next time. I missed sharing with my client the confidentiality codes, I was a bit out of words, and I know better not to chew gum during an interview. I also gave advice in one of my interviews, which we were not supposed to do. What I think went well during my interviews is I offered that first rate eye contact, I ha d a formal ending and set the expectations for my clients next visits.What I would’ve done differently during my interviews, is take make notes, asked more questions, and not offer advice. In conclusion, the life of a counselor is to have active listening skills. The counselors’ main job is to interact with their patients and offer advice/suggestions when needed. When we don’t use active listening skills, we’re not allowing ourselves to hear what the other person is saying. References Lawrence, Harriet V. Wiswell, Albert K. Training & Development, Feedback is a Two-Way street, July 1995, pg. 2

Asian century

Asian countries rather than America or Europe that the world looks to for business, politics and culture. For people that live in Asian countries life is changing fast. People in areas that used to be poor are starting to earn good incomes. They're spending more money and the economies of some massive countries are booming. Its change on a scale that the world's never seen before and it could have a big effect on other countries, including Australia. . Many say we're at the start of the Asian Century. 4. Asian Century means that in the future we will stop looking to America and Europe or the latest music, movies or fashionable clothes and start looking at Asia. We will most certainly pay more attention to Asian politics and we'll do a lot more business with people in Asia. 5. Australian politicians would like all school kids to learn an Asian language in school. 6.The four Asian languages that the government is focusing on are :- Indonesian Chinese Japanese and Hindi 7. Some of the d ifficulties that schools may face in getting kids to learn an Asian language are that no-one's actually said how the government's going to pay for all his learning and there are questions about where schools are going to find enough language teachers and how they're going to encourage kids to keep learning. 8.Yes I think it is important for school kids to learn an Asian language at school because if we are coming into an Asian Century then it would give them an advantage to be able to keep up with the latest form Asia and help them in the future to be able to relate to Asian countries. 9. I would say I am connected to Asia but not in a huge way. I do eat Asian foods occasionally and I like to eat fried rice, boiled rice, and stay chicken. Many products re made in Asia, such as clothes, electrical appliances and some of the food we eat.Asian culture does not really influence my life, except at the moment I am enjoying the Korean song Kananga Style. An Asian celebration that is held i n Australia particularly across Sydney Chinatown is Chinese New Year. This is important due to its large multicultural – and especially Chinese – population. It is celebrated through traditional parades featuring Chinese lanterns, music, acrobatics demonstrations, and fireworks. Similarities and Differences Between Asia and Australia SIMILARITIES PREFERENCES Ingà ©nue ultra population.

Effects of pollution Assignment Example | Topics and Well Written Essays - 1500 words

Effects of pollution - Assignment Example This essay discusses the effects of specific pollution with regard to human health, land, water, and land. Pollution is one of the aspects that have a detrimental effect on human health. This occurs in various ways. For instance, over the years, agriculture has experienced major technological developments in order to enhance food production. To a considerable extent this has also resulted in improvement in the standards of health and safety for those individuals working in agriculture. This is through their enhanced awareness of personal protection and awareness of hazards. However, there remains much to be done in order to improve the health status of individuals and prevent injuries that are related to agriculture. This is because agriculture continues to expose individuals to long term health risks. The modern farming practices contribute to respiratory illness and exposures. These expose individuals to several acute and chronic respiratory diseases. Mostly, people in agriculture are exposed to organic dusts, toxic gases, and biaerosols. Similarly, exposure to inorganic dusts from soil components that have silicates results in nodules and macules. Additionally, exposure to pesticides results in differernt adverse effects on humans. For instance, reproductive effects include miscarriages and preterm delivery, as well as infertility among women that are highly exposed. Furthermore, various studies show that the modern farming practices are a cause of hearing loss among the individuals exposed. Notably, the current farming practices include high levels of noise from vacuum pumps and tractors, among other machineries that exceed the standard noise levels by OSHA (Schenker, M. & Kirkhorn, 2011). Apart from modern farming practices, municipal service also does have a negative impact on human health. Municipal waste is the waste that is generated from homes, schools, small businesses, and shops. This waste is collected by local authorities,

8 keys Research Paper Example | Topics and Well Written Essays - 500 words

8 keys - Research Paper Example The arrow pointing upwards represents the market direction while the horizontal arrow is the product. The company needs to make development strategies by using the internet and targeting geographic markets and customer segments that are new. The company can enhance its service delivery by recruiting more skilled personnel and trying to work on reducing the process of their products slightly in order to ensure that it attracts more customers into their products. The management can also think about incentives that are attractive to loyal customers and make proper product promotion. The company can also decide to reduce or cut out some intermediaries in the chain of supply in order to ensure that the structure of their business is conducive and in line with the market place. However, they can also weigh and see if they can consider reintermediation to enhance the chain of supply of their products in some areas. I would suggest that the company decides on countermediation to have a position of enhancing their operation when it comes to e-business. The company has to come up with a mechanism of ensuring that knowledge sharing systems are installed in their appropriate positions and are functioning at all times. Internet connected computers, phones and bells must be installed at every desk and room where operation takes place. Employees must also work according to their qualifications and areas of expertise to ensure that there is free flow of relevant information and perfect instruction following. The management of the company plans for staff meetings three times in a week or any other time that need arises. It is significant to deduce a way of emphasizing the company’s strengths and ensuring that weaknesses are minimized in order to ensure that there is a future in the flow of the entire system. For instance, the company needs to maintain the quality of its products, keep on motivating its workers and staff for

George Orwell's 1984 Essay Example | Topics and Well Written Essays - 1500 words

George Orwell's 1984 - Essay Example The ideology followed by the government is Ingsoc, or English Socialism, and represents what the socialist revolution has evolved into in the English speaking state of Oceania. The single party government is totalitarian and has a carefully constructed structure to perpetuate its rule. This structure is founded on basic principles of restricting freedom of thought, surveillance of population, perpetual war, and obliteration of history and facts. Strictly enforced class difference is also part of the government’s philosophy of a way to stay in power. Restriction on independent thinking is enforced by creating a new language called Newspeak, devoid of any words or phrases even remotely linked to freedom or independent thought. Everyone in the state is expected to learn and adopt Newspeak and the party’s rationale is that, over time, all vocabulary relating to freedom would be removed from the language and, therefore, thought could be controlled. The party believes that since all crimes and negativity originate initially from a thought, people in the state can be controlled by controlling thought itself1. Another dimension of thought control is the concept of Doublethink. Doublethink allows the government to construct realities by introducing lies which could be told blatantly, believing them to be true. This is done by manipulating distortion of belief where contradictory meanings of words and situations are accepted. The government, depending on its needs, could change the context and use alternate meanings to suit itself at any time. Changing these contexts and creating justifications to lies is done through obliterating or changing history itself. Any references in history which are contrary to desired contexts are removed and, as a consequence, a lie is taken as reality. In Orwell’s words, this was â€Å"controlled insanity† through which the government controlled

Organizational Transformation in Practice Essay

Organizational Transformation in Practice - Essay Example The unresolved issue with these advisors was that many customers stuck with a long-term contract after signing for the service without enough acknowledgement and details about the effect or the commitment that the customer has to make or be involved in. The company performance had been inevitably great for many years, being able to reach its annual target. But I soon learnt that since the recession, the management recognized that the performance of the company was not fulfilling its requirements in the sense that it’s targets weren’t being repeatedly achieved as before, leading their employees to then work under pressure, categorized between two units within two managers, and this involved me as a unit manager. The issue was generated by the employees’ new approach with their selling techniques due to the newly enforced pressure by the general manager. In the course of the weekly meetings with the general manager, I was faced with a range of disagreements. An ove rwhelming problem was the frustration accumulating due to the lack of communication. The customers entitlements to the long-term contract were mislead, making them unaware of the policies commitments. I was mentally prepared to engage in negotiations because the other unit manager had been already aware and uncooperative with the required work role. I am always proud of my performance as I did my best to satisfy myself before satisfying my manager, and I do not take well to the management when they insult work which was performed in good faith. I sat in my office, gathering my thoughts as to what I would do first I thought, â€Å"No idea, I feel sick to my stomach† I later learned my physical reaction to the situation was due to my inability to keep my internal focus on my internal locus of control. At that time I was working and going to college full time and I learned in one of my Diploma degree classes that a person’s perception of the source of his or her fate is t ermed locus of control. Some people with an internal locus of control think they can control their destiny or what may or may not happen in their environment. This is what I liked when things were going well. But others controlled by an external locus of control are those controlled by something outside of him or her, which is where I aimed my focus at when things weren’t well? Situations got stressed, passive and defensive due to externals being placed with a stressor; this influenced the stress having a real effect on me. I flashed through my mind other situations in which I’d have felt useless or unsure of my performance. Now I wonder, why was I thinking of myself in this way? What really made the negotiation process more challenging was how I felt about myself; I was worrying if I requested a meeting for negotiation with the other unit manager he would resort in being uncooperative with a very negative behavior. In the beginning I did not send any e-mail to the oth er unit manager, as I had not gotten a plan. I waited, and as he stayed silent, I thought I would feel more confident by taking control. I approached him in the method that I would appreciate being approached by. With the sound that our mutual issue was getting bigger and what could we do to solve this problem? Therefore I proposed an agenda to let him give input to form the agenda for a meeting to negotiate our problems. I gathered that a more structured method would

The Transformation Change in British Airways Case Study

The Transformation Change in British Airways - Case Study Example Divisional al differences were very evident taking into consideration that there were two chairmen, different set of executives, and detached marketing strategies.  Divisional differences were very evident taking into consideration that there were two chairmen, different set of executives, and detached marketing strategies.   2. These were the issues faced by BA in order to survive and to be a competitive player in the airline industry.   In terms of the change order, it can be inferred that the second-order change was implemented as evidenced by their significant reengineering of business focus and strategic direction. Previously, BA was very product-oriented and their main concern was â€Å"flying the British flag†. Their initiative was more on engineering,  and increasing plane routes in Europe. They forgot the critical importance of customers in the equation hence customer dissatisfaction became synonymous with the name BA. In contrast, the new direction taken by L ord John King and Mr. Collin Marshall gave more emphasis on the human aspect of business embodied in the universal term called customer service and satisfaction. These efforts fundamentally altered the way of thinking and doing business in BA.   3. Culture and people played the major levers used to effect the new direction. On the side, systems lever was also re-engineered to put more emphasis on service marketing and reward systems. The important first step was to break the previous product-oriented culture and to infuse the value of customer service as the new way of doing business. Several programs were implemented and very notable was PPF or Putting People First wherein employees were trained to gauge customer service in different perspectives and different settings. This helped employees to be emphatic in implementing the customer service efforts initiated by BA. As an offshoot of this program, several agenda like MPF (Managing People First), A Day in the Life, Brainwaves, To Be the Best, and Awards for Excellence were introduced with the objective of enforcing the significance of customer satisfaction and rewarding those who implement the programs religiously.

Core Needs Addressed and Bases of Market Segmentation Essay - 16

Core Needs Addressed and Bases of Market Segmentation - Essay Example Examining the case of Lane Bryant, it is ostensible that the company is seeking to meet the basic need for clothing with their introduction of a’ new activewear line’. The workout-wear branded as Livi Active is a product that seeks to meet the clothing desires and demands of women while participating in the gym exercises or as they leave. Availing it in sizes that fit a higher percentage of its target customers has ensured this demand is met (Mahoney, 2015). This base of segmentation considers the demographic variables including age, size, education, religion, gender among others (Blythe, 2008). Considering the case of Lane Bryant’s new product, Livi Active has been initiated with clear conscious about certain variables. Gender, age and body size are the primary aspects that have been examined extensively. The product seeks to meet the demand of ladies and not any other gender. Also, the gap in terms of body sizes has been thought through before coming up with a product that suits size 12. This has been generated from the information and statistics available. Consequently, the psychological influence that drives people into having needs and wants have been considered. In this case, lifestyle is the core aspect that has informed the development of this product. In the plus-size women desire to look sharp and this makes them develop a strong need for gym wears that are designed with colors that can attract them. The bright colors are apparently the best for this. The company’s new product targets plus-size women whose body size are above size 12. The new product is to be designed brightly and fashionably for the large-bodied customers who, in the past, have not had the chance to receive such stylish clothes. Unlike the traditional system where  Lane Bryant only stylishly designed wears for medium and small size customers, the new product will incorporate the large sizes to enjoy the same.  

Skills for Academic Learning in Law Essay Example | Topics and Well Written Essays - 1000 words

Skills for Academic Learning in Law - Essay Example FORMATIVE ASSESSMENT 2: 40101/02 1. HARD COPY RESEARCH a. FIND THE CASE OF REVILL v NEWBERY [1996] GIVE THE CITATION FOR THE CASE AND EXPLAIN WHAT IT MEANS BRIEFLY STATE WHAT THE LEGAL ISSUES IN THE CASE ARE Citations are in two forms. One is the paper form and the citation for the above case in paper form is: Revill v Newbery [1996] 1 All ER 291 and it contains the following: 1. the heading of the case; 2. the number of the volume; 3. number of pages; and 4. the year in which the case was decided. Several cases decided by the courts are not printed. The reason is to avoid the expenditure of typesetting and printing. Only very important cases are printed. When the cases decided by the courts were printed on the Internet an overflow of information ensued.This resulted in trying to find out a neutral way to cite a case. (World Legal Information Institute, WorldLII). This normally has the following informations: The year in which the case was decided The title of the court in an abbreviated form; and The number of the decision. Thus, the above case can be cited as: Revill v Newbery (1996) 2 WLR 239 Legal issues of the case: The issues in Revill v Newberry [1996] 1 All ER 291, is that an aged allowance possessor was sleeping in his hut with a scattergun, to put off thieves. On discovering the plaintiff, attempting to break in, he shot his gun via a hole in the shed, hurting the plaintiff. At first occurrence, the defendant effectively raised the justification of ex turpi to keep away from the claim. Conversely, the Court of Appeal approved the plaintiff's prayer, assenting that the defendant was neglectful to have shot blindly at body height, without a caution or even shooting a forewarning shot into the air, and that the response was...(World Legal Information Institute, WorldLII). The issues in Revill v Newberry [1996] 1 All ER 291, is that an aged allowance possessor was sleeping in his hut with a scattergun, to put off thieves. On discovering the plaintiff, attempting to break in, he shot his gun via a hole in the shed, hurting the plaintiff. At first occurrence, the defendant effectively raised the justification of ex turpi to keep away from the claim. Conversely, the Court of Appeal approved the plaintiff's prayer, assenting that the defendant was neglectful to have shot blindly at body height, without a caution or even shooting a forewarning shot into the air, and that the response was out of every section to the danger (http://www.lawteacher.net/tort-law/lecture-notes/liability-for-land-premises-lecture.php accessed on 27 October 2009). This case was filed by Mr. Major Dhillon for recovery of damages resulting in financial losses. The financial losses were due to a number of breaches of duty on the part of one or more of the defendant accountants. These accountants were his advisors between 1997 and 2004. Further Mr.

Representation of Urban Culture in the Literary Works of Anzia Essay

Representation of Urban Culture in the Literary Works of Anzia Yezierska and Carl Sandburg - Essay Example In her fifty-year writing career, the major theme of organizing throughout her mechanism is the cost of acculturation and incorporation among refugees. Her stories offer nearby into the meaning of emancipation for refugees' mainly Jewish immigrant women. Many of her works of narrative can be branded semi autobiographical. In her writing, she illustrates a lot on her personal life as a migrant in New York's Lower East Side. Her works, therefore, trait elements of realism with serious notice to aspect and skilful utilization of Yiddish-English dialect. At the same time, sentimentalism and extremely romanticized typescript have encouraged some detractors to label her works as romantic. In All I Could Never Be and Red Ribbon on a White Horse, Yezierska figured out their love as an ideal amalgamation of two cultures that verifies disillusioning. This story of the Gentile tutor and suitor happened to an example that persisted throughout her works, as Yezierska inspected the alteration of imaginative migration women from greenhorns to Americans. The achievements of Anzia Yezierska early short stories led to a succinct, but noteworthy, relationship between the novelist and Hollywood. Movie maker Samuel Goldwyn acquired the rights to Yezierska's collection Hungry Hearts. The film was shot on site at New York's Lower East Side. ... In 2006, an original attain was collected to escort the film. Yezierska 1923 novel, Salome of the Tenements" was too shaped as a still picture. Although Yezierska own semi-autobiographical occupation had donated to this rags-to-riches picture, she found herself scratchy with person touted as a case of the American Dream. Irritated by the triviality of Hollywood and by her possess estrangement from her extraction, Yezierska arrived to New York in the mid-1920s and sustained publishing novels and stories. Carl Sandburg He was an American poet, historian, and author. He was born in Galesburg his parents were Swedish. He lived in the Midwest, primarily Chicago, in Flat Rock, North Carolina. He lived there with his wife and children's until his death that was in 1967. To a great extent of Sandburg's poetry fixed on Chicago, and he was a foremost figure in the group of writers belonging to this city who shaped the fictional association called the Chicago Renaissance. His well-known portrayal of the city is as Hog Butcher intended for the World/Tool Maker, Stacker of Wheat/Player among Railroads and the Nation's Freight Handler, /Stormy, Husky, Brawling, and City of the Big Shoulders. In 1916 Sandburg had his first real experience of sensation as a poet with the publication of his first openly applauded volume, Chicago Poems, of which the title poem, "Chicago," fascinated popular attention In the poem, he portray the city as "stormy, husky, brawling a curved brutal place. He portrayed the people of the city with a cruel realism: prostitutes, gangsters, browbeaten factory labours and their families ravenous on low wages. Sandburg's Chicago, though, for all its unevenness and brutality was alive brawny cunning.

Accounting and Corporate Governance Essay Example for Free

Accounting and Corporate Governance Essay The memo is to address the accounting maneuver of Lehman’s Repo 105 (or 108) from perspectives of accounting and corporate governance. The memo will illustrate the role of repo transaction in Lehman’s business model, analyze the accounting irregularities regarding repo by Lehman, observe auditors’ role in these irregularities, and discuss the corresponding accounting and corporate governance issues. In addition, the memo will provide recommendations on how to prevent financial institutions from abusing regulatory deficiencies by emphasizing on the importance of accounting regulation, auditors’ role, and business ethics. See more: Recruitment and selection process essay The major goal of Lehman’s Repo 105 is to temporarily remove troubled securities from its balance sheet while presenting favorable financial statements to its investors, creditors, rating agencies, and the public. By temporarily removing these securities from its balance sheet, Lehman made its leverage ratio much lower. With low leverage ratio, Lehman would keep its credit rating at high level and maintained its customers’ confidence. A repo, or sale and repurchase agreement, is an agreement in which one party transfers to another party as collateral for a short-term borrowing of cash, while simultaneously agreeing to repay the cash and take back the collateral at a specific point in time (SFAS 140). An ordinary repo should be treated as a financing transaction and should be accounted for as a secured borrowing. An ordinary repo is a commonly-used form of secured loan between financial institutions. In fact, repo does not have real economic substance. However, by the Repo 105 transactions, Lehman did the same in an ordinary repo, but because the assets value were 105 percent or more of the cash received, accounting rules permitted the transactions to be treated as sales rather than financing. Lehman aggressively employed Repo 105 transactions before reporting periods at the end of 2007 and the first two quarters of 2008. During the reporting periods, Repo transactions helped Lehman remove assets from balance sheet and use cash received to payback short-term loans. In addition, Lehman did not report any liabilities that reflected the obligation to repay the borrowed funds. After the reporting periods, Lehman would borrow funds to repurchases the transferred assets. Then these assets would be reversed on the balance sheet again. The consideration is whether Lehman’s accounting for Repo 105 violated the Generally Accepted Accounting Principal (the GAAP). Statement of Financial Accounting Standards No. 140 (SFAS 140) provides the accounting guidelines on repo transactions. A company is permitted to account for these transactions as sales only if the transferor surrenders control over the assets to transferees. To account for a repo transaction as a sale, all three conditions must be met: 1) the transferred assets must be isolated from the transfer, 2) transferee has right to pledge or exchange the assets, 3) the transferor does not maintain effective control over the transferred assets. A typical repo contract can easily meet the first two conditions. However, in order to take advantage of favorable accounting treatment as sales transaction, Lehman has employed some accounting maneuvers to meet the third condition. SFAS 140 (Paragraph 218) states that the transferor’s right to repurchase is not assured unless the repurchase price is 102 percent or less of the cash received, or the cash received is 98 percent or more of the value of the transferred assets. â€Å"The Board believes that other collateral arrangements typical fall well outside that guideline (FASB, 2000, p. 91). † The repurchase price of Repo 105 is 105 percent of the cash received, which is higher than the 102 percent guideline. As a result, Lehman could argue that Repo 105 did not meet the third condition of maintaining effective control, and then classified it as sales. Based upon the above analysis, Lehman’s accounting for Repo 105 seemed to be technically in compliance with the U. S. GAAP. However, Lehman’s bankruptcy examiner Anton R. Valukas (2010) provided evidence showing that Lehman intended to use Repo 105 to manipulate its 10-K and 10-Q financial reporting. Valukas argued that the classification of these repo transactions should be based on its economic substance rather than its form (such as the 102 rule). Since Lehman had clear intent to buy back the transferred assets under Repo 105, these transactions are clearly secured borrowing and should not have been recorded as sales. The obvious accounting irregularity is Lehman’s failure of disclosing Repo 105 transaction in its quarterly and annual financial reports. Valukas (2010)’ report indicates that Lehman’s SEC 10-K and 10-Q filing between 2000 to third quarter, 2007, regularly misrepresented some repo transaction as â€Å"secured borrowings† despite that it actually recorded as sales. In addition, Lehman never disclosed its involvement in Repo 105 its 10-K of 2007 and the first 10-Q of 2008 (Chang et al, 2011). In fact, Lehman has aggressively involved in Repo 105 during the end of 2007 and first two quarters of 2008, removing approximately by $38. billion in fourth quarter 2007, $49. 1 billion in first quarter 2008, and $50. 38 billion in second quarter 2008 (Valukas, 2010). It is clear that Lehman’s misrepresentation and failure of disclosure of its Repo 105 practice is material enough to mislead its investors, debtors, rating agencies and the public. As the auditor of Lehman Brothers, Ernst Young approved the use of Repo 105 transactions. These transactions were characterized as sales of assets and created a misleading picture of Lehmans financial position during the financial meltdown. Ernst Young said in a statement: â€Å"Our last audit of the company was for the fiscal year ending November 30, 2007. Our opinion indicated that Lehman’s financial statements for that year were fairly presented in accordance with Generally Accepted Accounting Principles, and we remain of that view. † Ernst Young would like the public to believe their responsibility for Lehman’s financial statements ends with the 2007 10-K. Actually, It does not. According to the examiner’s report, Ernst Young had just started planning for its year-end audit of Lehman when the firm collapsed into bankruptcy. Lehman remained an EY client until the bankruptcy in September 2008. This period included two more 10-Qs. But most troubling for the auditors could be allegations in the examiner’s report that Ernst Young did not inform the audit committee on Lehman’s board about a whistleblower who had expressed concerns about the repos to them. In a March 2010 letter to its clients, EY defended its audit work for Lehman. The letter states that Lehmans bankruptcy resulted from unprecedented adverse events in the financial markets, declining asset values, and loss of market confidence that caused a collapse in its liquidity. The firm believes the bankruptcy wasnt caused by accounting or disclosure issues, as Lehmans financial statements clearly portrayed it as a leveraged entity operating in a risky and volatile industry. † The most telling assertion in the complaint concerning EYs alleged misrepresentation of Lehmans compliance with applicable accounting standards is that EY didnt require the financial statements to reflect economic substance rather than just legal form. In other words, the complaint accuses EY of letting Lehman engage in transactions without business purpose in order to achieve a specific financial-statement result. The bankruptcy examiner said that the sole function of Repo 105 transactions as employed by Lehman was to reduce its publicly reported net leverage and net balance sheet. Although Lehman knew that none of its peer companies were using the same accounting tricks to arrive the leverage numbers, it continued to rely on the use of Repo 105 substantially, at a level that is much higher than the originally defined â€Å"materiality† level by the management. As a consequence, it left Lehman with heavy concentrations of illiquid assets which could not be monetized to meet its current obligations (Lehman Brothers Holding Inc. v. Debtors, 2010). The Examiner did not find supporting evidence to bring â€Å"colorable claims† (Lehman Brothers Holding Inc. v. Debtors, 2010) against Lehman’s directors, however, they should have better monitored the managers. And the examiner did find sufficient evidence to support a colorable claim against certain senior officers for breaching their fiduciary duties to shareholders and other stakeholders because they failed to inform the public and shareholders about the substantial use of Repo 105 by non-disclosure of related information and by filing materially misleading periodic reports, which risked the company with potential liabilities; and they also failed to advise the Board of Directors of the Repo 105 practice (Lehman Brothers Holding Inc. v. Debtors, 2010). The examiner also concluded that sufficient evidence existed that Lehman’s quarter? nd Repo 105 practice was material and should have been disclosed in the financial statements. In addition, Lehman had an obligation to disclose required information relate to Repo 105 in its MDA statement. In terms of accounting malpractice, Lehman’s external auditor, Ernst Young, was also held responsible for allowing Lehman’s financial reports to go unchallenged. Ernst Young well knew the practice of Repo 105 adopted by the company, but failed to review the volume and timing of Repo 105 transactions, and failed to access the materiality of information omitted regarding Repo 105 transactions. Furthermore, Ernst Young failed to conduct investigations with regard to the concern about Repo 105 raised by Matthew Lee, then-Senior President of Finance Division. In conclusion, corporate governance was lacking both internally and externally (Lehman Brothers Holding Inc. v. Debtors, 2010). The accounting irregularity of Lehman’s Repo 105 practice partly due to the deficiencies of accounting rules, however, integrity or accounting professionals as well as business ethics also play an important role in the accounting malpractice. In 2009, FASB issued SFAS 166 to amend SFAS 140. These efforts could close some loophole in accounting standards. Good corporate governance requires not only effective board and ethical top management, but also reliable accounting personnel and independent outside auditors, to properly perform their jobs and fulfill their responsibilities, to create the â€Å"check and balance† that can maintain the financial health of a company and at the same time to reduce agency cost. In case when one party went badly, the others could and should be there to detect the potential problems and to monitor and correct the mistakes. In summary, the ethical challenges faced by EY in deciding how to address issues with a long-standing and profitable client may be faced by many public accountants. In fact, accountants in all areas of the profession frequently face similar ethical issues of simultaneously complying with their duties for faithful service and loyalty to their employer or client while respecting their responsibilities to other stakeholders. Doing the right thing for all concerned may sometimes be an impossible assignment. Guidance such as the overarching principles of honesty, fairness, objectivity, and responsibility contained in the IMA Statement of Ethical Professional Practice will go a long way toward helping all accountants to do the right thing. Doing the right thing is always the best policy in the long run.