Principles of Farm Animal Husbandry – Intensive and Extensive Farming

The terms intensive and extensive within farm animal husbandry refer to the methods animals are raised and processed. Intensive farming – Generally referred to as industrial and factory farming, this method is used to aid mass production of meats and dairy. Farm animals are kept in specially built units all year round in order to better control feeding and management. Examples of these can be found in battery cages to house chickens to aid egg collection, and farrowing crates to restrict sows within breeding units. Animals can be fed, watered and cleaned by automatic systems such as feed hoppers and drinkers. Extensive farming – Can also be linked with free-range, animals are able to freely move around and graze outdoors. This method is usually utilised in regions with a lesser demand, such as more open rural areas. There are some cases where animals can be part intensive and extensively farmed. For example, a sheep may spend the majority of it's time outdoors, but will be brought indoors and intensively farmed during lambing season. One of the negative impacts created by intensive farming is the increase in manure. Before intensive farming was introduced, farmers would ordinarily spread livestock manure onto fields for the crops benefit. However, some farmers have begun specialising in areas, crop growing or livestock, which means intensive livestock farmers have to store slurry, which can emit methane, and then travel to areas where this can be disposed of. However, this can be argued as a benefit to farmers who still produce crops as well as manage livestock as the slurry is readily available in great quantity to aid growth of their crops. Another problem appears to be the welfare of the farm animals. Instead of being able to display natural behaviours such as grazing, social and maternal instincts outdoors as with extensive farming, these animals are kept in confined spaces, which can cause signs of discomfort, lameness and even aggression. That being said, intensive farming is essential in order to keep supplying food to an ever growing population. The Five Freedoms The original concept first appeared within the Report of the Technical Committee to Enquire into the Welfare of Animals kept under Intensive Livestock Husbandry Systems, the Brambell Report, December 1965 (HMSO London, ISBN 0 10 850286 4). This acknowledged the need for farm animals to have freedom â€Å"to stand up, lie down, turn around, groom themselves and stretch their limbs† â€Å"The Five Freedoms are: 1. Freedom from hunger and thirst – By ready access to fresh water and a diet to maintain full health and vigour;† Ensure troughs, nipple drinkers and any other feeding instruments are at an appropriate location and height for animals, and that these instruments are cleaned and checked for blockages on a daily basis. All cattle require that sufficient roughage be readily available. Sheep require fresh, clean water be available at all times. â€Å"2. Freedom from discomfort – By providing an appropriate environment including shelter and a comfortable resting area;† Ensuring there is enough space for the animal to move freely and have fresh, clean bedding appropriate to that species, such as straw. A pigs resting area should remain dry, which can be achieved by being on a slightly higher level than its dunging area. â€Å"3. Freedom from pain injury or disease – By prevention or by rapid diagnosis and treatment;† Livestock housed intensively should be kept in buildings with an effective ventilation system and kept out of draughts to minimise respiratory problems. Monitoring for signs of disease, stress, illness, infestation and lameness is essential to ensure this can be dealt with appropriately and promptly. Ensuring all farm animals have appropriate vaccinations against diseases, such as bluetongue in cattle. Procedures should be in place to isolate and treat any injured or sick animal. Any animals should be humanely killed if found to be incurable. â€Å"4. Freedom to express most normal behaviour – By providing sufficient space, proper facilities and company of the animals own kind;† Farmers should determine space allowance according to animal, class, age, and size. For example, DEFRA provide this table as an example of good practise within housed sheep – (1) Normal social interaction is important too, for example, pigs housed indoors are kept in groups after weaning, usually separated by gender. Toys, like footballs, can also help with the enrichment of the animal. â€Å"5. Freedom from fear and distress – By ensuring conditions and treatment to avoid mental suffering.† (2) Ensuring stock-keepers are fully trained and have the knowledge and skills to carefully manage any farm animal sympathetically, from being able to handle and herd the animals effectively, to providing accurate injury or illness care. Environment and Housing Requirements for Pigs The Welfare of Farmed Animals (England) Regulations 2003 states there are different requirements, in terms of space and temperature, dependant on the stage, size and class of pig. Though, some factors have to be taken into account throughout all types, such as comfortable and dry bedding, which can be seen in all the below images, as the college farm uses clean, fresh straw throughout. (3) (4) Farrowing Sows and Piglets – The image directly below shows a sow with ten piglets within the farrowing village in the college farm. This shows the sow and piglets have enough space to stand up and manoeuvre, inside and out of the arc. The above images show a drinker, providing clean fresh water, and a feeding trough providing pellets. Weaner and Rearing Pigs – The same regulations state the minimum unobstructed floor area available to each weaner and rearing pig should be at least – (5) The above picture shows the colleges pigs in first stage. Weaners and rearer pigs should have adequate space in order to exercise, feed and for all pigs to lie flat on their side simultaneously, which the above pictures demonstrate. The images also show feeding troughs are raised and at an accessible height for the pigs to feed comfortably and separately from resting areas. Dry Sows and Gilts – (6) (2) As well as being able to move around freely, the pigs resting area requires to be elevated in comparison to its dunging area to ensure their resting area remains clean and dry. Concrete slatted floors are used within the pig unit as this proves to be smooth and easy to keep hygienic and also not slippery which could lead to accidents and injury. Lighting, ventilation and temperature control is also vital to promote pig health. The college pig units provide natural lighting and ventilation within the roofs, the latter of which help remove noxious gases and control temperatures. Controlling the pig's feeds and bedding also helps maintain the appropriate temperature. As mentioned previously, the recommended temperature varies dependant on the category of pig, the table above shows this. Livestock Health and Welfare There are two main factors to be taken into account whilst discussing health and welfare, those being mental and physical. In terms of livestock mental health and welfare, one of the factors to take into account would be the animal's stimulus. This could be objects the animal can entertain itself with, such as a ball, or even just animals of the same species to interact with. An animal may suffer mentally or become stressed if it is left segregated without anything to aid mental enrichment. On the physical side, illnesses common within certain farm animals may be a problem if not properly vaccinated against, illnesses such and foot and mouth among pigs and cattle. Respiratory problems can occur if housing for farm animals does not have the required ventilation measures in place. Issues could occur during the transportation of livestock; whether this is physical in that the animal is mishandled or if the transportations flooring is not so as to prevent slipping, or mentally in that the animal may become stressed, especially if force is used within the process. All these aspects and more all come down to one main factor, stockmanship. Providing stock-keepers have the acquired knowledge and skills from onsite training and relevant courses, these factors should all be well manageable. From handling skills and care, to preventing and treating illnesses and parasites, and other general maintenance required to ensure health and welfare is upheld.

How Plastic Surgery Affects Society Essay

Often viewed as controversial; plastic surgery has the capability to change lives of various individuals from diverse socioeconomic levels. Plastic surgery covers a broad spectrum of services which are included in reconstructive surgery, as well as, the popular aesthetic appeal of cosmetic surgery. Plastic surgery affects society both physically, psychologically, and emotionally. From Operation Smile to botox, accident victims to breast augmentation, and Little Baby Face Foundation to facelifts; plastic surgery can give hope and confidence to many people. Plastic surgery can be delineated as the branch of surgery concerned with therapeutic or cosmetic repair or re-formation of missing, injured, or malformed tissues or parts. (â€Å"Plastic Surgery† dictionary.com) There is written medical evidence that some of the first plastic surgery procedures are dated back more than 4,000 years ago (â€Å"ASAPS†). â€Å"Physicians in ancient India were utilizing skin grafts for reconstructive work as early as 800 B.C† (â€Å"ASAPS†). In 1827, Dr. John Peter Mettauer performed the first cleft palate operation (â€Å"ASAPS†). This shows that plastic surgery has always had a very powerful impact on society. Even though plastic surgery is glamorized by the public eye there are a vast amount of instances where it is to truly help someone that needs it. Operation Smile is a prime example of how plastic surgery can improve the life of someone. They are an organization that helps children worldwide. Operation smile trea ts facial deformities such as cleft palates and cleft lips for free. â€Å"They have provided reconstructive plastic surgery to over 150,000 children and young adults in more than 60 countries† (â€Å"Plastic Surgery). Regardless of how much the media popularizes plastic surgery, you must not focus on that effect, but on the effect foundations like these have on society. If a woman were to be diagnosed with breast cancer there is a possibility that she will need surgery. At this time a mastectomy (removal of the breast) in order to keep the cancer from spreading (â€Å"Breast Cancer and Breast Reconstructive Surgery†). There are many different alterations in which there could be a portion of the breast taken away or even all of the breast ( â€Å"Breast Cancer and Breast Reconstructive Surgery†). This affects society in many different ways. This could strongly damage self-esteem as well as do much mental damage. Even though you are doing this procedure it could possibly be a life saving one. Another wonderful opportunity that plastic surgery can offer someone is repairing any damage done to a veteran while they were in active duty. Many hospitals will actually perform cosmetic surgery free of charge. Whether it was from a gunshot wound or grenade shrapnel effecting the face or body of a soldier, many â€Å"training† hospitals will pay for all the charges that would be given to the patient. There are various programs that offer free procedures that will help injured veterans attempt to continue their lives without embarrassing scars on their bodies. Plastic surgery has a very positive impact on the world. Although plastic surgery has much negative exposure, it still has a large portion of positive effects that are not often heard about. â€Å"Many of these benefits include confidence, health safety, post-accidental reconstruction and age-defiance, respectively (â€Å"What Are the Pos itive Effects of Cosmetic Surgery†). There are many different factors that contribute to a person’s happiness (â€Å"What Are the Positive Effects of Cosmetic Surgery†). If someone has something wrong with their body that they believe can be improved then he/she will be able to fix it which will in turn lead to a happier person with a better quality of life. However there are many health risks that can be fixed by plastic surgery. If someone were to be dangerously overweight then they could get liposuction or another procedure that would keep them from getting diseases such as heart disease, a higher blood pressure among other problems (â€Å"What Are the Positive Effects of Cosmetic Surgery†). There are even many instances where a tragic accident could leave a person physically deformed. In this case reconstructive surgery could be the answer and return the lives of patients to some sense of normalcy. Looking younger is now a popular trend among older and sometimes even younger people. This leads to a more positive outlook on life and is also used as a preventative precaution (â€Å"What Are the Positive Effects of Cosmetic Surgery†). Whatever the reason may be, plastic surgery has proven to be one of the most effective techniques to ensure a more positive outlook on life. There was an interview conducted by SteadyHealth.com and Dr. Howard T. Bellin last year. In this interview many different questions were asked about self esteem and the appropriate age for plastic surgery. Dr. Bellin believes that a person’s self esteem can benefit significantly from plastic surgery. One of the major surgeries that he does would be the rhinoplasty. He does this operation on teens. There is a general debate about what age is appropriate to let your child have plastic surgery. Sometimes parents believe that their child may be too young or perhaps too immature to engage in surgeries that seem to be for adults only. Plastic surgery can fix some problems but is not a â⠂¬Å"cure†. Cosmetic procedures are becoming much more common among teens now a day and are helping them through everyday life and help them fit in. There will always be a debate on this situation but it is important to look out for the best interests of the patient (â€Å"An Interview with Dr. Howard T. Bellin†). There are many different mental diseases that relate to plastic surgery. These diseases do cause there to be a negative idea about surgery. â€Å"This is sometimes true, but there are some cases that this is not always a bad thing. Body Dysmorphic Disorder or (BDD) is described by the psychiatric Diagnostic and Statistical Manual of Mental Disorders as a preoccupation with an imagined defect in appearance†(â€Å"Body Dysmorphic Disorder†). Usually with this disease the person who has this disorder while mark the body excessively in one location which may cause it to become deformed. They will obviously want this to be fixed and will want to have surgery. If this go es untreated then the likelihood of suicide can increase so in order to prevent this surgeons will fix the problem which will hopefully keep the patient happy and able to continue on with life. Other times it is not that simple and they will need additional surgery to correct the â€Å"problem† that they believe is present. There have been studies conducted on patients post operation feelings. There are many emotional ties that go with getting surgery. â€Å"A study in 2005 by the American Society of Plastic Surgeons found that 75 percent of the respondents indicated that they chose plastic surgery to gain an improved appearance and a more active lifestyle†(â€Å"Emotional Changes After Plastic Surgery†). â€Å"Likewise, 70 percent sighted emotional and psychological rewards after surgery, with notable happiness and renewed self-esteem and confidence† (â€Å"Emotional Changes After Plastic Surgery†). â€Å"Equally impressive, 45 percent enjoyed the daily benefit of being more attractive†(â€Å"Emotional Changes After Plastic Surgery†). So you can see that in most cases there is an unambiguous change in a person’s perso nality after surgery. There are many benefits of cosmetic and reconstructive surgery. This is a tool used by a fair number of the population in the world. It helps keep the status quo intact and also lets some feel accepted. With all of the glamours that television promotes about plastic surgery it may be hard to fit in. This is a way to keep everyone on the same page so to speak. It may have some negative effects on society, but the positive aspects definitely outway them. It improves the emotional status of the patients after surgery and statistics show that there has even been a direct link with a person’s personality and surgery. Whether it is organizations trying to help children have a normal and prosperous life or a â€Å"training† hospital operating on a veteran for free, these procedures have proven to be a very positive thing and improve lives. The emotional and physical health of people throughout the world have been positively impacted by this. There are many advances that are being made everyday in the medical field. There are even instances where you can not even tell that someone has went â€Å"under the knife†. Plastic surgery will continue to give hope to people and will also give people the courage and strength to deal with everyday life. Works Cited â€Å"ASAPS.† News Releases. N.p., n.d. Web. 10 Dec. 2012. â€Å"Body Dysmorphic Disorder.† Body Dysmorphic Disorder. N.p., n.d. Web. 01 Jan. 2013. â€Å"Breast Cancer and Breast Reconstructive Surgery.† WebMD. WebMD, n.d. Web. 01 Jan. 2013. â€Å"Emotional Changes After Plastic Surgery: What You Need to Know.† Emotional Changes After Plastic Surgery. N.p., n.d. Web. 01 Jan. 2013. â€Å"An Interview with Dr. Howard T. Bellin – A Plastic Surgeon, Inventor, and Director of CosMedica.† SteadyHealth.com. N.p., n.d. Web. 01 Jan. 2013. â€Å"Plastic Surgery.† Dictionary.com. Dictionary.com, n.d. Web. 31 Dec. 2012. â€Å"Plastic Surgery.† Wikipedia. Wikimedia Foundation, 22 Jan. 2013. Web. 25 Jan. 2013. â€Å"What Are the Positive Effects of Cosmetic Surgery?† HubPages. N.p., n.d. Web. 01 Jan. 2013.

HRM Essay Example | Topics and Well Written Essays - 3500 words

HRM - Essay Example be followed by giving a brief outline of downsizing and reward management, rationale and outcomes of implementing the two concepts in the automobile industry today. A detailed explanation of these basic concepts will also be outlined in an attempt to give a definition for easier understanding of these two concepts. This section attempts to outline the rationale of implementing such strategies supported by empirical evidence from the automobile sector based on researches conducted before on the sector. Different researches will be analysed in order to ascertain the rationale of embarking on such practices. This section will then be followed by comments on the relation between HRM and performance, productivity as well as the importance of combining such practices to achieve greater outcomes in the operations of human resources management in the automobile industry. A critical analysis of the application of both concepts to the automobile industry will be drawn in conclusion to sum up t he effectiveness of implementing such kind of strategies in the automobile industry during the contemporary period. From the beginning of the year 2008, the automotive industry witnessed some major changes that affected the whole sector. Whilst South American as well as Asian countries witnessed a major increase in the sales of automotives, the markets in Japan and North America were stagnant (simplyglobal n.d). Research has also shown that the transport system based on the use of cars is highly unsustainable in the face of government bodies advocating the minimisation of the harmful effects of the increasing automobiles which emit dangerous greenhouse gasses that are detrimental to the environment. The year 2008 also witnessed a global downturn of the economy which saw a rapid increase in the prices of oil. This saw a shift in consumer buying behaviour where they in fact preferred to use public transport (Simplyglobal n.d). America was hard hit as the large trucks such as SUV

Business Memo with Documented Research Paper Example | Topics and Well Written Essays - 500 words

Business Memo with Documented - Research Paper Example According to the International Monetary Fund (2012), Japan’s Gross Domestic Per capita for 2011 was 34, 600 US dollars. This provides a high market for Està ©e Lauder Cosmetic Incorporation’s products in Japan. Japan has a low unemployment rate of 4 percent and a low average inflation rate of 2.1 percent. Japan’s economy is exceedingly proficient and competitive in fields associated with international trade. Over the three past decades, Japan experienced a rapid economic growth (Karan, 2010). There is a high rate of investments by other foreign companies in the country thus providing a wider market for Està ©e Lauder Cosmetic Incorporation products. Japan is home to 68 of the 500 most developed companies in the world. Tokyo, the capital city, is the leading metropolitan economy in the world. With its aging and high income population, Està ©e Lauder Cosmetic Incorporation is assured of market for its products. According to the CIA World Fact Book (2012), Japan is under a constitutional monarchy headed by a Prime minister. Customarily, the cabinet ministers rely on bureaucrats for policy schemes and legislature drafting. The cabinet ministers control the issuance of trade licenses, and authorize and controls business activity in the country. The function of government institutions in Japan’s economy has been reforming over the past years. The government freely permits all foreign exchange transactions to and from Japan. These foreign transactions also include the interests, transfers of profits and dividends, royalties and fees, repayment of principal and repatriation of capital. Formal sanctions on the allotment of foreign exchange and the majority of limitations on foreign investment have been eliminated (Karan, 2010). This presents Està ©e Lauder Cosmetic Incorporation with an opportunity to trade freely and effectively in the country. As indicated by the International Monetary Fund (2012), Japan is highly

Experiential Family Therapy with Case of Child with School Phobia Assignment

Experiential Family Therapy with Case of Child with School Phobia - Assignment Example Experiential and Structural Family Therapies will have certain similarities and differences with regard to viewing and understanding of the problem, which refusal by the 7 years old child to attend school. According to Nichols (2013), Experiential Family Therapy believes that family problems are products of emotional denial and suppression by a certain member of the family. Structural Family Therapy argues that families are structures with subsystems controlled by interpersonal boundaries. As elaborated by Nichols (2013), Experiential Family Therapy clarifies that emotional denial and suppression may be due to the belief of the family that every member should adhere and conform to the existing social standards despite having other alternative views of life. A therapist applying Experiential Family Therapy may begin by tracing the nature of the relationship that the child has with the family and school environment while maintaining focus on emotions. Even though Experiential Therapy d oes not focus on relationships leading to the problem, it is worth acknowledging that emotions of individuals have an attachment to a dysfunctional relationship. In case the child is not cooperating, Experientialist may have to interrogate about any inefficient relationship within the child’s environment that is responsible for the emotions leading to rebellion. Experientialist may suppose that the child’s refusal to attend school is due to an uncomforting school environment that results in the buildup of negative emotions. Alternatively, an Experientialist may view the problem as resulting from emotions caused by the failure of the mother and grandmother to provide certain needs that the child sees school colleagues having. In case of this proposition, the emotion may be due to feelings of seclusion and outcast among the school colleagues. Treating the problem will  require that the concerned Experiential Family Therapist interrogate the child and the family but with a special focus on emotion(s) of the child.

Discuss the theory of Transfer Pricing in relation to competitiveness, Essay

Discuss the theory of Transfer Pricing in relation to competitiveness, management, minimisation, avoidance and internal concerns. Use the theory as basis for a - Essay Example Optimal transfer pricing techniques are adopted by MNCs to maximize profits within the organization through tax liability avoidance (Keegan and Green 2005). The strategic imperatives behind transfer pricing efforts include a desire to have a competitive edge over rivals, minimize costs or maximize revenue, maximize strategic management-related gains such as x-efficiency and above all establishing market leader status. Any MNC would introduce its product into a foreign market by using transfer pricing as a very attractive pricing strategy within the organization itself. The first and foremost strategic initiative is to arrive at an overall estimate of the organization’s cost structure and its composition such as the amount of fixed cost, variable cost, average cost and marginal cost. Then the firm would look at its revenue flow estimates such as the total revenue, average revenue and marginal revenue. An MNC would adopt optimal transfer pricing strategy and its variants to achieve organizational goals and corporate objectives as an MNC across the world (Elliot and Emmanuel 2000). This paper would examine in detail the Japanese market for Xbox 360 with the main focus on strategic transfer pricing techniques that would be adopted by Microsoft in Japan to achieve its main organizational aims. Thus, its remit would include such international marketing concepts as strategic market/customer/product/competitor orientation, and tactics like the principle of maximum product differentiation. It is not unusual for MNCs to apply transfer pricing in a variety of international business contexts. Video game console market in the world has not only been noticed to possess some peculiar characteristics but also it has intrinsically developed unique trend of extrapolation in conformance with cross self-entertainment specificities across a series

The customers perceived value on the IPhone Essay

The customers perceived value on the IPhone - Essay Example the area, (Sillignakis, 2002) therefore the author now will attempt to identify and analyze customers’ perceived value of one specific type of smart phone -- the IPhone. 1.4. Research objectives The research project will therefore seek to explore and investigate the following: Identify customer perceived value on smart phones. Identify factors that influence the behaviour of mobile phone consumers. Examine the iPhone’s customer value offering. Provide an evaluation of the iPhone’s existing value proposition by comparing and contrasting it against a competitor i.e. Blackberry. 2. Literature review (30%) 2.1. What is customer value Based on Grewal et al, (1998, p.48) and Petric and Backman’s (2002, p.39) notion it can be argued that the iPhone’s CPV is conceptualised in two dimensions i.e. Acquisition and Transactional value. The suggestion is that customers are rational economic decision-makers who process information in order to maximize value (Shet h, 1979)vii; as such, customer value is principally conceptualised as a trade-off between the price of the iPhone and its quality (Holbrook, 2006)viii. Sheth et al (1991)’s â€Å"five Values† conceptual framework questions the economic assumption that consumers evaluate purchase and usage decisions with a calculator-like approach (Holbrook, 2006). Instead Holbrook and Hirschman (1982)ix proposed the experiential approach and introduced new concepts such as feelings, fantasies, and fun (Holbrook, 2006). Rather, consumer decision processes embrace complex motivation that includes both intrinsic and extrinsic values (Holbrook, 2005; 2006)x. Woodruff (1997)xi defines customer value as the emotional bond established between customer and producer after the customer has used a salient product or service produced by that... This research will begin with the explanation of what the customer value is. Based on Grewal et al, and Petric and Backman’s notion it can be argued that the iPhone’s CPV is conceptualised in two dimensions i.e. Acquisition and Transactional value. The suggestion is that customers are rational economic decision-makers who process information in order to maximize value; as such, customer value is principally conceptualised as a trade-off between the price of the iPhone and its quality. Sheth et al’s â€Å"five Values† conceptual framework questions the economic assumption that consumers evaluate purchase and usage decisions with a calculator-like approach. Instead Holbrook and Hirschman proposed the experiential approach and introduced new concepts such as feelings, fantasies, and fun. Rather, consumer decision processes embrace complex motivation that includes both intrinsic and extrinsic values. Woodruff defines customer value as the emotional bond establ ished between customer and producer after the customer has used a salient product or service produced by that supplier and found the product to provide an added value. In other words, customer value is determined by the customer rather than objectively determined by the seller. The consumer behaviour is "The study of individuals, groups, or organisations and the processes they use to select, secure, use, and dispose of products, services, experiences, or ideas to satisfy needs and the impacts that these processes have on the consumer and society.

Individual Report (IMC) tools on (Brecon Jazz Festival) Essay

Individual Report (IMC) tools on (Brecon Jazz Festival) - Essay Example The festival was held in 1984 for the first time. Usually the event is held in the first week of August. This year the event would be held on 11th of August. The main objective is the festival is to bring Jazz lovers from various parts of the world. But the significance of the program is actually more than just music, as such events help the nation of Wales to improve tourism and boost economy. It is believed that the difference between a successful event and a not so successful one lies in the essence of good marketing and communication plan. Experts believe that one of the best ways to market an event is through suing all the elements of the communication mix i.e. through integrated marketing communications or IMC. The study looks to focus on the analysis of various elements of the communications mix and the implications of various elements of the communication mix in order to market the event effectively to the target audience (Henry, 2008, p. 89). Literature Review Marketing mix is a set of elements that a company or as a matter of fact any organization can use to its advantage for the marketing purpose. Neil Borden first termed these elements as marketing mix. Later E. Jerome McCarthy reduced the twelve elements to for elements and termed those four elements as the four P’s of marketing. The four P’s of marketing would be product, price, place, promotion. The integrated marketing communication belongs to the 4th P- Promotion. Promotion means to convey the main attributes of the product to the customers. Promotion is mainly used by the marketers to generate demand among the audience. Mainly marketers use the promotional mix or the communication mix to promote a product. The various elements of the promotional mix are Advertisement, Sales Promotion, Public Relation, Personal Selling and Direct Marketing (Kotler, 2001, p. 25). As the business environment became competitive, the marketers felt a need for a more integrated approach towards the mar keting and communication process giving birth to integrated marketing and communications approach. IMC can be defined as an integrative approach to achieve efficiency through synergy. IMC approach involves the application of all communication elements that allows an organization to express itself with one voice and one look (Proctor, 2002, p.121). IMC is a customer centric marketing and communications approach which helps an organization to integrate all the elements of the promotional mix to position and promote a product or business in the market. The American Marketing Association has defined IMC as a concept that identifies the value of a detailed and comprehensive plan that evaluates the key strategic roles of various mediums and techniques of communication to maximize the impact of communication . (Czinzota, Ronkainen, Moffett, Marinova & Marinov, 2009, pp. 423-429). Across the globe there happens to be continuity in the de-regulation in market and emergence of customized segm entation customer tastes and preferences. Therefore IMC has not been an easy process as it had to deal with various internal and external changes such as the rise of the digital medium, consumer empowerment, fragmentation of media, increase in advertisement clutter, etc. Among this the rise of the

Library Search Assignment Example | Topics and Well Written Essays - 500 words

Library Search - Assignment Example The authors carried out a study through administration of questionnaires to measure the extent of leader-worker exchange and collaboration of nurse-physician analysis. The analysis took place at group level while turnover intention and effective commitment analyzed at individual level. The study took place in five Italian hospitals. The outcome of the study showed that when effective commitment occurs at individual level, then there is a complete mediation of relationship. The relationship exists between leader-member commutation at nursing turnover intention and group level. In addition, the article also revealed that there is great significance in cross-level interaction. Nurses who had high levels of individual effective commitment at individual level revealed reduced level of turnover intention. Increased collaboration at group level makes the relationship stronger between nurse and physician. The article outlines need for organizations to apply management practices leading to promotion of both nurse-physician relationships and high quality nurse supervisor. Furthermore, to retain workforce, the article maintains that organizations should promote individual commitment as well as quality relationship between that exists among staff members. The information I have learnt from this article will be of great significance for me as a nurse in my future practice. For instance, I will constantly use effective interaction with my colleagues at the workplace environment for quality working relationships. A hospital unit is an environment where nurses work and interact on daily basis. I, being a nurse who will work in the nursing industry, must therefore apply interactive characteristics and attributes with supervisors and physicians. I will also try to minimize rate of turnover to promote team cohesion as well as

Human Computer Interaction Essay Example | Topics and Well Written Essays - 750 words - 1

Human Computer Interaction - Essay Example HCI has evolved as a concept that facilitates taking into consideration the different needs of the users. The users can effectively interact with the computer systems through a platform that is known to be HCI. However the importance of HCI is widespread and encompasses wide array of elements. The first improvement of the concept is that it helps to gain market share. In general context individuals always prefer to use only those items that have higher usability. For instance it can be supported by an example of Google, this search engine is world famous and has largest market share across the globe (Deustsch, 2013).The reason behind this is the search engine has higher efficiency and can be easily used by individuals. HCI is even important as it helps to improve productivity. For instance such an interaction helps employees working in a firm to perform better and faster. The Intranet facilities help in increasing the overall efficiency of employees (Pulz, 2013).The importance of HCI can also be witnessed in the form of lowering support costs. If a product cannot be used properly then enormous calls are made by customers to customer service department. However the higher usability rate due to HCI helps in reducing these forms of cost that is associated with support services. HCI even helps in reducing the development costs as it avoid such features that are complex and cannot be used easily by the users. Speech recognition is considered to be an effective tool for HCI or Human Computer Interaction. Speech recognition is one of the fields of computer science that is associated with designing such a structure which helps in recognizing words that are spoken. It is such an application that enables a computer to clearly identify those words that are spoken by a person either through a telephone or microphone (Brodkin, 2012).Speech recognition can also be classified as a process that converts acoustic signal coming from a telephone or microphone to a group of

The Relationships between Happiness and Meaning Essay Example for Free

The Relationships between Happiness and Meaning Essay Every person on earth experiences happiness as well as unhappiness.   Even infants cry as well as laugh.   Ultimately they grow to realize that there are things that make them happy just as there are situations that make them unhappy.   Understanding the nature of these different things and/or situations is to know how the meanings of these things and/or situations are related to one’s happiness or unhappiness.   Thus, happiness and meaning happen to be closely connected with each other.    There is a reason why we experience happiness or unhappiness.   These reasons are the meanings of our experiences of happiness or unhappiness.   Ã‚  Ã‚  Ã‚   There are many ways to understand happiness.   A person who is ecstatic is understood to be extremely happy.   Another person may experience happiness as he or she enjoys life.   Conversely, a person who does not really attempt to enjoy life may be satisfied with his or her life nevertheless.   All of these people may be happy.   Even so, all of them may have different reasons for being happy.   Ã‚  Ã‚  Ã‚   Prophets and sages have often stated that things on earth cannot always make us happy.   A person who is truly happy with life because he or she enjoys a nearly perfect relationship with his or her spouse may lose the spouse to death.   Another person may believe that material things, e.g. new cars, are responsible for his or her happiness.   The person who loses his or her spouse will experience unhappiness, just as the individual who loses all of his or money would become depressed.   People who believe that happiness is equivalent to material success may also develop â€Å"affluenza,† described in the following ways: (1) â€Å"The bloated, sluggish and unfulfilled feeling that results from efforts to keep up with the Joneses;† (2) â€Å"An epidemic of stress, overwork, waste and indebtedness caused by dogged pursuit of the American Dream;† and (3) â€Å"An unsustainable addiction to economic growth (Leon).†Ã‚   Perhaps the rich people who have committed suicide, e.g. Kurt Cobain, were suffering from affluenza.   Regardless, it is generally believed that a person must find the meaning of his or her life to be truly happy (Brain).   Hence, the person who loses his or her spouse has a couple of choices: (1) Either to commit suicide because he or she cannot deal with the unhappiness caused by the loss; or (2) Find reasons to be happy despite the loss.   Ã‚  Ã‚  Ã‚   Psychologists have found that people feel happy when they increase their understanding.   In other words, knowing the meaning of the things in our world is bound to increase our happiness.   Thus, many people feel satisfied when they read books.   The person who was dependent on his or her spouse for happiness may find happiness in this way.   Alternatively, the individual may decide to pursue a goal that helps to move the human society forward in some way.   The meaning of life is also understood by people to be the service of God (Brain). Regardless of the meaning of life realized by the person who had believed that his or her spouse was responsible for his or her happiness; understanding what his or her life is worth may help the individual to experience satisfaction with life once again.   Moreover, whether the person chooses to serve society or God, by knowing the meaning of his or her existence, the individual opens up to future experiences that may very well allow him or her to find happiness without the spouse.   After all, pursuing a goal to fulfill the meaning of life may lead the person to joyful experiences.   Hence, meaning and happiness could never be separated. Works Cited Brain, Marshall. â€Å"Chapter 41: Material Things Will Not Bring You Happiness.† The Teenager’s Guide to the Real World. 1997. 10 Dec 2007. http://www.bygpub.com/books/tg2rw/chap41excerpt.htm. Leon, Virginia De. â€Å"Money cant buy meaning: Many simplify to find happiness.† Spokesman Review. 9 Jul 2006.

Isolation Purification and Characterisation of Rubisco

Isolation Purification and Characterisation of Rubisco Carbon is essential for life. Unfortunately, carbon in the earth and atmosphere is locked in highly oxidized forms, such as carbon dioxide. In order to be useful, this oxidized carbon must be fixed into organic forms. Plants perform this taks by carbon-fixation through photosynthesis. There is an enzyme inside plant cells, called Ribulose bisphosphate carboxylase/oxygenase (Rubisco). It takes carbon dioxide and attaches it to ribulose bisphosphate. In spite of its central role, rubisco is a very slow catalyst, when compared to other enzymes. Typical enzymes can process a thousand molecules per second, but rubisco fixes only about three carbon dioxide molecules per second. This slow rate is compensated by its increased production. Rubisco comprises of half of the protein in the chloroplasts making it the most plentiful single enzyme on the Earth. Rubisco also shows lack of specificity. in rubisco, an oxygen molecule can bind comfortably in the site designed to bind to carbon dioxide. Rubisco then attaches the oxygen to the sugar chain, forming a faulty oxygenated product. The plant cell then performs a costly series of salvage reactions to correct this. Studies on the enzyme by Manuel  J et al, in higher plants, revealed the presence of 8 small (S) chains with a MW of 13 kDa each and 8 large (L) chains with a MW of 55 kDa each. Assembly of all these chains occurs in the chloroplast stroma, building the whole holoenzyme L8S8 also called Form I. [Assessment of D-Ribulose-1,5-Bisphosphate Carboxylase / Oxygenase (Rubisco) Enzymatic Activity Handbook of Plant Ecophysiology Techniques, chapter 23, Springer Netherlands]. J. E. Musgrove et al found that the newly synthesized Rubisco large subunits made from isolated intact chloroplasts from Pisum sativum are bound non-covalently to large subunit binding protein. They found that the binding protein purified from Pisum sativum was in the form of an oligomer of relative molecular mass (Mr) about 720000. Analysis on polyacrylamide gels containing sodium dodecyl sulphate revealed equal amounts of two different types of subunit, termed alpha (Mr about 61000) and beta (Mr about 60000); thus th e oligomer has the composition ÃŽÂ ±6ÃŽÂ ²6 [The Rubisco Large Subunit Binding Protein, by  © 1986 The Royal Society]. The post-translational modification the Rubisco was studied extensively by Mulligan R. M., et al and Houtz R. L., et al. Their study revealed that it undergoes at least three differnet types of post-translational modifications inside the cell. The larger subunit of the enzyme is coded by a plastid gene and is translated into Rubisco holoenzyme. Mass spectral and amino acid sequence analysis of peptides prepared from Rubisco had demonstrated that this subunit is processed to the mature form by removal of the N-terminal Met-1 and Ser-2 residues and acetylation of Pro-3 [Proc. Natl. Acad. Sci. U. S. A. 85:1513-1517, (1989) Proc. Natl. Acad. Sci. U. S. A. 86:1855-1859 respectively]. In 1989, Houtz R. L., et al found that the LS from many species contained a trimethyllysyl residue at Lys-14 [Proc. Natl. Acad. Sci. U. S. A. 86:1855-1859,  Houtz R. L., et al (1991) Plant Physiol. 97:913-920,  Houtz R. L., et al (1992) Plant Physiol. 98:1170-1174]. The small subunit (SS) of Rubisco is al so post-translationally modified. This polypeptide is post-translationally imported into chloroplasts and processed by a stromal processing peptidase that removes the targeting presequence. The resultant N-terminal methionine residue of the processed SS is subjected toN-methylation (Grimm R., et al (1997) FEBS Lett. 408:350-354) prior to assembly with the LS into the holoenzyme. The reactions of Calvin cycle is as shown below: 1. Rubisco is the enzyme catalyzing the following reaction: Ribulose-1,5-Bisphosphate + CO2 + H2O 2 3-Phosphoglycerate + 2 H+ The enzyme also has an unusual oxygenase actvity, shown below: 2. Ribulose-1,5-Bisphosphate + O2 3-Phosphoglycerate + Phosphoglycolate + H2O + 2H+ At high concentrations CO2 the reaction with O2 is suppressed. Phosphoglycolate is then dephosphorylated and passed into peroxisomes where it is further oxidized, glyoxylate is amidated, and glycine is produced. This process is referred to as photorespiration and it occurs under conditions where the oxygen concentration is high. Aim: The principal objective of the experiment was to isolate, characterise the Rubisco from fresh pea leaves and estimate its specific activity. The isolation and extraction was done using ammonium sulphate precipitation at different concentrations. The enzyme fraction was separated using column chromatography with Sephacryl S-300 and confirmed with SDS-PAGE and native gel bands. The presence of the enzyme band was confirmed by comparison with that of a standard purified enzyme from spinach. The total protein and enzyme assay was done using standardised protocols. Methods: All procedures were performed at/or close to 10 ÃÅ'Ã…   C. Extraction: Fresh pea leaves, with veins removed, were taken from light-adapted actively-photosynthesised plants, which were previously put in sunlight for 1 hr prior to harvest. About 12g of leaf laminas were blended with cold extraction buffer [0.1M Kphospate, 1 mM EDTA, pH 7.2] and squeezed through wet Miracloth. BSA was quickly added to a concentration of 1 mg/ml and centrifuged at 20,000g for 15 min. An aliquot of 100 ÃŽÂ ¼L was stored for enzyme analysis and the rest was used for fractionation with ammonium sulphate. Ammonium sulphate precipitation: Solid [NH4]2SO4 at 30% saturation at pH 7.8 ( adjusted with ammonia solution) was added and after 10 min, it was centrifuged at 10,000g for 10 min. The pellet was stored and to the supernatant again solid [NH4]2SO4 at 45 % saturation at pH 7.8, was added and centrifuged as before. The supernatant was poured off, and the precipitate was suspended in 15 ml of fresh 55% ammonium sulphate solution [2 mM EDTA, pH 7.5] and was stored. The supernatant was brought to 90% ammonium sulphate and adjusted to pH 7.8 as before. It was again centrifuged as before. The precipitates from 30% and 90% ammonium sulphate procedures were redissolved in 10mL of extraction buffer [0.1M Kphospate, 1 mM EDTA, pH 7.2] and stirred gently with glass rod. Both fractions were assayed for protein (Bradford method) and Rubisco activity. The stored precipitate from 55% AS was centrifuged for 10 min at 10,000g and dissolved gently in 4 ml of extraction buffer. This was again centrifuged at 26,000 g for 10 min and the supernatant which was clear, pale yellow in color was kept. Gel filtration: 3 ml of a sub sample from above was desalted by passing through Biorad Econopac-10 column with phosphate buffer [Accessed 28-Apr-2010] [50mM Kphosphate, 1 mM EDTA, pH 7.5]. The colored compounds were absorbed and were separated from proteins. 3 ml of salt-free sample solution was loaded into the Sephacryl S-300 column, which was equilibrated with Hepes buffer [25mM Hepes, 0.1 M NaCl, 1 mM EDTA, 1mM DTT, 25mM MgCl2, 25mM NaHCO3, pH 7.8] at RT. The sample was allowed to run at 25 ml/sq.cm cross section per hour with Hepes buffer with a flow rate of 0.5 mL/min. The first 10 mL was collected in a measuring cylinder and then fractions of 1.5 mL were collected in microfuge tubes. The protein was measured at 280 nm. The carboxylase was eluted as the first major peak of the protein in the elution profile. The protein samples were stored till the enzyme was identified. Then all the fractions containing the enzyme were pooled and its protein content was measured using Bradford assay. The specific activity of the purified enzyme preparation from above was compared with that of purified RUBISCO from spinach. The enzyme preparation was diluted suitably for the assay. PAGE gel: The protein content of the fractions collected from the column was determined and a suitable concentration of it was loaded in the SDS-PAGE and native gels as described by the method of Laemelli [Nature 227 (5259): 680-685]. They were then fixed, stained and destained for visualising the bands. The molecular weight of Rubisco was determined by the method of Shapiro et al [Biochem Biophys Res Commun. 28 (5): 815-820] Enzyme assay: enzyme assay was done spectrophotometrically using coupled enzyme system. The 2,3PG formed by the enzyme was phosphorylated using ATP and the resulting 2,3 bisPG was coupled with G-3-PDH and NADH. ADP generated reacts with Creatine-phosphate to yield ATP and Creatine. The carboxylase activity was followed by the oxidation of NADH at 340 nm and 25 ÃÅ'Ã…   C. The substrate/buffer solution [82mM Na Hepes, 20mM MgCl2, 1 mM ATP, 0.1 mg/ml BSA, 0.22 mM NADH, 10 mM Creatine-phosphate, 50 mM NaHCO3 ] the coupling enzymes were phophoglycerate kinase (380 U/ml), G-3-PDH (270 U/ml) and creatine kinase (200 U/ml). Pure carboxylase from spinach was added at 0.5 mg/ml concentration in phosphate buffer with 21 mM Ribulose bisphosphate in sterile, filtered water. Protein estimation: This was done by the method of Bradford M.M. [Anal. Biochem. 72:248-254.] Results: Crude extract contained the maximum total protein and the enzyme concentration as usual. While the total enzyme units was high in the crude extract the specific activity of the enzyme was high in the 0-30% AS step. Also, the total protein protein extracted with AS was less with 30-45% stage but increased with 0-30% 45-90% step significantly. The enzyme concentration, specific activity and total enzyme units was maximum at 0-30% fraction, indicating the relative purity to be the best at this fraction. A calibration graph was constructed. From the graph, the O.D of 0.152 gave the concentration of the protein in the unknown sample as 180 ÃŽÂ ¼g / mL. The above gel of 2008 shows the presence of at three bands in most lanes except in lane 6 8. Accordingly, the thicker band corresponds to that of the larger subunit and the last band to that of smaller subunit of the enzyme with their respective molecular weights as calculated from the graph. The lane 3 is my lane and does not show a thick band for LS of the enzyme. Still the SS is seen as a faint band when compared to that of lane10- pure enzyme from spinach. The native gel pattern also shows a faint band for the LS with SS subunit band almost absent. The gel pattern doesnt appear to be good with distorted bands in lanes 4,5 6, inspite of the conspicuous presence of the LS in them. (iv) Calculation of MW of Rubisco from standard molecular weight markers: Protein The band on the gel for the small subunit pea Rubiscos MW (MW 49.6 kDa) was found to between that of BSA and ovalbumin. For large subunit of the enzyme (MW 15.16 kDa) it was between lysozyme and soybean trypsin inhibitor. Discussion: The principal objective is to extract, isolate and characterise the Rubisco from fresh pea leaves. As per the conventional methods of extraction and isolation, ammonium Sulfate at different concentrations was used to isolate all proteins from the fresh pea leaves. Each fraction showed different protein content, total enzyme activity and specific activity. Column (Sephacryl S-300) chromatography was employed to separate out all proteins with an isoelectric point of pH 8 or lower. The fraction with maximum concentration of the enzyme, which was from 0-30% AS step was pooled and assayed for total and specific activity as described in the methods. Bradford protein assay was used to determine the concentration of the protein in each sample in order to determine the specific activity of each fraction of the enzyme from the column. The specific activity was also found to be maximum at 0-30 % AS step. The sample extract was run through column with positively charged matrix. Knowing that Rubiscos Isoelectric point is pH 4.2, a buffer with a pH of 8 is run through the column ensuring that Rubisco will stick to the matrix. Protein that remains in matrix is eluted using different salt concentrations in buffer and collected in fractions of 1.5 ml. Because Rubisco is known to be the most abundant protein in fresh pea leaves, the fractions containing the highest protein concentration are kept for each different salt concentration. The proteins were separated using SDS-PAGE electrophoresis. The sample in my lane 3 contained 2 bands (with a faint LS) with a molecular weight of 49.6 kDa and 15.16 kDa. According to Creighton, et al [Encycolpedia of Molecular Biology, 4th ed. (New York:John Wiley and Sons, Inc.), 1999.] Rubisco is made of 2 subuints, viz., large subunit: 50-55 kDa and a small subunit: 12-18 kDa. The specific activity was maximum with 0-30% AS step and decreased with increasing AS%, indicating that it was getting extracted at the earlier stage of the AS precipitation itself. There was a loss of activity as well as the relative purity of the enzyme with increasing AS% . Though the PAGE electrophoretic patterns doesnt conspicously confirm the presence of the enzyme, the assy from the fraction proved so. The probable reason of the faint band may be due to insufficient protein being loaded in the gel or may be due to over destaining of the band or less staining. On the whole Rubisco was successfully isolated.

International Accounting Standards (IAS) 37 Requirements

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

Analysis of Richard Adams Watership Down :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Hazel became the leader of the rabbits once they left their original warren. He was a very smart and tricky rabbit who won the respect and trust of the other rabbits by his courage and many great deeds. He always handled problems calmly so others would also remained calm. Whenever a plan was needed, Hazel would always come up with one.   Ã‚  Ã‚  Ã‚  Ã‚  Fiver, the younger brother of Hazel, was unique because of his small size and ability to foresee danger. He saved the rabbits from death by warning some rabbits of the danger.   Ã‚  Ã‚  Ã‚  Ã‚  Bigwig, a great fighting and courageous rabbit, was essential for the success of the traveling rabbits. He loved to fight and always did his best to protect the others. He was also the bird Kehaar’s best friend and enjoyed spending time with him. Blackberry was the most intelligent rabbit in the group. For example, he made a boat to cross a river although the others had never even seen or understood the floating concept. Blackberry always helped Hazel to think of ideas when problems arose. Dandelion, another smart rabbit, was known for his speed and for his great story telling of El-ahrairah, the rabbit folk hero. He could always tell stories which distracted and eased the rabbits from problems. Pipkin, a good friend of Fiver, was small like Fiver but acted as if he was as big as Bigwig. He always did what he was told and never complained. PLOT One day Fiver, sensing danger, convinced his brother Hazel that they must leave their warren. Hazel tried to warn the Chief Rabbit of the danger, but he did not listen. Hazel gathered a group and went along the brook until they reached another warren of rabbits. These rabbits were very strange and acted differently from other rabbits. Hazel and his group decided to leave after Bigwig got caught in a wire. The man would feed the rabbits so they would become big and healthy; then the man would kill them. After many days of travel, Hazel and the others came to Watership Down, which was an excellent place for a warren. The soil was perfect, and enemies could be spotted from many miles away. Here they dug a burrows where the rabbits were happy. Hazel made friends with animals such as mice and even a bird named Kehaar. Hazel then realized that the warren needed does to survive. He used Kehaar to find some does. They made a raid on a farm and brought back two does. Then three of four rabbits left to visit a big warren to ask for

Changes in Air Travel Essay -- Logistics

INTRODUCTION The terrorist attack of Sept 11, 2001 significantly changed the landscape of air travel. Congress put in place mandates to screen all checked baggage and improve passenger screening procedures. The Transportation Security Administration (TSA) was chartered to oversee these changes. The major obstacle was old antiquated equipment that was unable to handle the demand which resulted in a significant delay in time it took to process passengers. With the recovery of the airline industry since the attack the challenge is how passengers move through the airport quickly and efficiently. Through the history of air travel there have been many initiatives attempted to improve the passenger experience. The three I will focus on are the mobile lounge concept implemented in 1962 with the opening of Dulles , and the newer concept of Fast Travel initiated by the International Air Transportation Association (IATA) and the so called â€Å"security checkpoint of the future† also being tested by IATA (Engle, 2011). On the surface the mobile lounges seemed like a solid principle. It kept walking required by the passenger to a minimum as parking and passenger processing facilities were close in proximity. In theory if expansion due to additional aircraft was required you would only need to add additional mobile lounges to support the demand (Young & Wells, 2011). When Dulles International Airport opened in 1962 it was at the cutting edge of technology. It was the first airport with separate buildings to handle people and airplanes. Your processed in the main terminal and then walked to the mobile lounges which could serve as holding rooms or used to transport passengers directly to the aircraft. As the amount of people an... ... the experience much more enjoyable. The so called â€Å"security checkpoint of the future† (Engle, 2011) being developed and tested by IATA could make for an exciting passenger experience. In light of security concerns it could be a few years before we something to this effect in our airports. Works Cited IATA awards Abu Dhabi International Airport for Fast Travel. (2011, December 26). Arabic 2000. Engle, J. (2011, June 7). Los Angeles Times. Retrieved from http://articles.latimes.com/2011/jun/07/news/la-trb-checkpoint-future-iata-20110607 Schvartzman, R. (2011). Fast Travel Maximise Passenger Control of Departure and Arrival Passengers. International Air Transport Association. Schwartz, A. (2007). Transforming Dulles Airport. Air Transport World, 50-52. Young, S. B., & Wells, A. T. (2011). Airport Planning & Management. McGraw-Hills Companies Inc.

Hosue On Mango Street :: essays research papers

3 Sandra Cisnero’s The House on Mango Street is an well-incorporated story told through vignettes shorts sections that piece by piece fit into a puzzle and reveal a theme. This unique story is about a disadvantaged young Chicana girl, named Esperanza, growing up in a poor neighborhood where she feels she does not belong. She does not like what she experiences, and constantly searches for a new future. As Esperanza grows and changes throughout the book, she realizes that women in her culture are treated unfairly, and makes a conscious choice not to fall into the same trap as the women around her. 4 Women all around Esperanza, such as Minerva and Sally, are held hostage, within their own acceptance of an unjust cultural fate. For example, Minerva is a young girl who constantly prays for better luck, and a happier life, but enables her husband to take advantage of her, and therefore sets the path for her unsatisfactory life. â€Å" One day she is through and lets him know enough is enough. Out the door he goes. Clothes, records, shoes. Out the window and the door locked. However, that night he comes back and sends a big rock through the window. Then he is sorry and she opens the door again. Minerva finds herself forgiving without truly seeing that her husband is sorry. She used marriage as a way out from her undesirable life, yet her married life still carries the same characteristics. And so, without fighting for a satisfactory life she settles with the hand she is dealt. 5 Furthermore, Sally, an innocent friend of Esperanza, tries to escape her father’s cruel beatings through marriage, but her circumstances do not change, her husband still treats her as her father has in the past. â€Å" He won’t let her talk on the phone. In addition, he does not let her look out the window. In addition, he does not like her friends so nobody can visit her unless he is working. Sally’s father controlled her and now it is her husband; she thinks that she is escaping when in reality she is just giving the leash to someone else. Sally chose the easiest way out of her life, marriage, she did not see the unfavorable life of the women near her, she just chose a route to flee, without thinking of her future. 6 All in all the women around Esperanza have all taken an easy escape from their surroundings leading them into another life of the same disappointment; and now accept their unhappy consequences, thinking that there is no way-out.

An Analysis of the Choice Essay

This study analyzes the difference of the operation model of HSBC and ICBC are operating in the UK at present, and examines the advantages and disadvantages of both separated and mixed operation for ICBC (London). Furthermore, it proposes the realistic choice of operation model for ICBC (London) under the existing Chinese financial system and the market condition of UK. This paper argues that the separated operation model of ICBC and investment banks in the short term will not change. The internally integrated operation model in terms of mixed operation which through restructuring to concurrently operate investment bank business within the ICBC (London), should be the realistic choice. The operating advantages in terms of low risk and high efficiency of the Group Banking form will be the development orientation for ICBC (London). Chapter 1 1. Introduction 1. 1 Background to the Research November 4, 1999 the U. S. Senate and House passed the â€Å"Financial Services modernization Act† to repeal the â€Å"Glass-Steagall Act† enacted in 1933(Wen, 2009). It ends the separated operation and separate supervision to the banking, securities and insurance, and opened a new era in the financial industry to mixed operation. Also it marks the mixed operation model occupied the dominant position in the international financial community. Under the role of market forces, the United Kingdom, Japan, Canada and other western countries have also given up the major sub-sector financial management system, and re-established the mixed financial system. The establishment of British Financial Services Authority (FSA) has been practiced for ten years. It has shown that the implementation of mixed operation and mixed supervision of the reform is successful for UK financial industry (Ojo, 2005). The integration of commercial banking and investment banking business became the global financial industry trends (Xu, 2002). ICBC is a market leader in the China in many business areas of commercial banking. It occupies the biggest market share among the big-four state-owned commercial banks in terms of capitalization, profitability and the volumes of deposit and loan. It operates through 16,232 outlets across China, 162 overseas subsidiaries and a global network of more than 1,504 correspondent banks as well as Internet Banking, Telephone Banking and self-service banking (www. icbc. com. cn). ICBC (London) was established in 2003, and grew dramatically on total capitalization and the scope of the business. However, under the Chinese Financial Law, it still uses the separated operation model in UK. 1. 2 Significance of the Problem The operation and supervision model of China’s financial banking are different from any of other countries’. Recalling the journey of China’s financial business operations, in 1993, the operation model of Chinese financial industry had changed from mixed operation to separated operation. Prior to 1993, China adopted a mixed operation, and commercial banks were one of the main participants at the beginning of China’s stock market established. Banks were playing a significant role in the securities market formation process which gave the support on capital, technology, personnel and organizational management. The main form of commercial banks to participate in the securities business was built on equity securities company wholly or securities department of trust and Investment Company. Their principal business was the issuance of corporate securities and agency trading. Because of the lack of capacity of self-regulatory and constraints, there was an accumulation of risks inherent in mixed operation. In the late 1992, as investment of real estate and securities were prevailing, numerous of credit funds through bank lending into the stock market result in leading to financial chaos. Therefore in July 1993, there was a great effort to rectify the financial order. Banking industry and securities industry had to adopt separate operation management model. Chinese government proposed separated operation and separated supervision model for financial industry. In 1995, â€Å"Commercial Bank Law† and â€Å"Insurance Law† followed the â€Å"separated operation, separated supervision† principle to regulate the financial industry. From that point, the separated operation model continues to today. However, due to the effects of the practice of mixed operation model by the U. S. , ICBC is trialing the mixed operation model progressively in China since 2008 (ICBC Annual Report 2009). Unfortunately, ICBC (London) is still operating as separated operation model. 1. 3 Statement of Purpose In recent years, the pace of world economic development slowed down and interest rates of countries continued generally low, result in facing a serious test of effectiveness for banks whose profitability based on the main source of loan interest rate differentials.

Human sexuality Essay

Psychology illustrates love as a cognitive and social phenomenon of feeling of intimacy. According to Robert Sternberg devised a triangular theory love and claimed that love has three constituents’ commitment, intimacy and passion. Intimacy is a form through which two individuals share self-assurances and various aspects of their personal lives and is normally portrayed in friendships and romantic love affairs. Commitment is the expectation that the love will be enduring. Passionate love is shown through infatuation and sexual attraction together with romantic love. All forms of love differ with regard to passion, commitment and intimacy. Psychology holds that in love there is attachment, bonds, ties and affinity. Biological representation of love perceives love as a mammalian drive similar to thirst. Biologists view love as influenced by hormones like oxytocin, pheromones and neutrophins and the thoughts and behavior of individuals regarding love. The conservative perception in bilgy regarding love n that there are two major drives in love attachment and sexual attraction. Attachment between grown-up is assumed t work on the same principles that make an infant to get attached to the mother. Lust is the early passionate seal desire which encourages mating and entails increased release of hormones such as estrogen and testosterone. Attraction is the more personalized and romantic desire to a particular for mating that develops through lust as a commitment to a person mate forms. Present neural studies have shown that when individuals fall in love, the brain constantly discharges a particular set of chemicals such as dopamine, serotonin, pheromones, and norepinephrine that work in the same way as amphetamines. This stimulates the brain enjoyment center resulting to side effects which include; lack of sleep, increased heart rate, and loss of appetite and intense feeling of anticipation. Since last and attraction are only temporary attachment is the next stage that endorses the relationship to last longer based on commitments to marriage and child bearing. Attachment is associated with high proportion production of oxytocin and vasopressin. There are also high levels of nerve growth factor when individuals fall in love. Christian understanding regarding love is that love originates from God. Christian’s theologians perceive God as the ultimate source of love which is reflected in human beings and their own loving associations. Two connotations of love in Christian faith are agape love which defines selfless, humane, charitable and unconditional love. It is this love that was demonstrated in parental love, and viewed in creating the world, it trough this love God demonstrates his love for humankind and is the same love which Christian desire for one another. Phileo is the human love to something wonderful also known as brotherly love. Christians consider that people should Love God will all their heart, mind, and strength and love their neighbor as they love themselves as the greatest commandment.

Occupational Stress in Law Enforcement & Intervention Strategies

Occupational Stress in Law Enforcement & Intervention Strategies Stress in law enforcement is complex. Stressors vary by individual and because of that combatting stress is law enforcement is not an easy task. Broad strokes and blanket programs are used in an effort to reach the greatest number of employees with strategies designed to prevent and reduce stress in the field of law enforcement. I believe that a more individualized approach is required to have the greatest impact on officers working in this field.The occupation of a police officer is commonly referred to as one of the most stressful occupations. Causes of stress for police officers can be linked to the organizational structure and the demands of the profession to include shift work, overtime, and years of service. The rigid nature of the organization has been referred to as one of the primary sources of stress for law enforcement. In addition to the stress of the organizational structure, police encounter the threat of violent criminals and disturbing crime scenes as a part of routine daily possibilities.Potential causes of stress for correctional staff are similar to the stress that police officers endure. Stress is derived from internal and external sources to include, prison/jail organizational structure, nature of work-supervision of the inmate population, overtime, shift work, length of time on the job, privacy/safety concerns, threats of inmate violence/actual inmate violence, inmate demands/manipulations, co-workers, specific post or assignments, poor public image, and low pay.Correctional officers and police officers had the highest rates of non-fatal violent incidents at work between 1990-1995 (Finn, p. , 2001). Research regarding causes of stress for law enforcement was inconsistent when attempting to determine the highest rates of stress. Areas of concern for both correctional and police officers that experience work-related stress span from work-related effects to the effects on the em ployees personal life. Officers can suffer physical ailments as a result of work-related stress that include heart disease, high blood pressure, and eating disorders, etc.Studies have shown that disability of officers has been linked to stress related causes. Additional areas of concern are staff burnout, personal and family relationships that include the displacement of frustration onto family/friends and poor work performance which ultimately compromises institutional safety and creates stress for co-workers. One of the most significant causes of stress in law enforcement is critical incidents and the impact of critical incident stress in law enforcement.A critical incident can be defined as â€Å"any situation in which an officer’s expectations of personal infallibility suddenly become tempered by imperfection and crude reality† (Kureczka, 1996). Critical Incidents in law enforcement are loosely defined because the nature of the incidents can affect officers differe ntly. Examples of critical incidents in law enforcement include line of duty death, serious injury of a co-worker, officer involved shooting, traumatic death of a child, hostage and riot situations. Critical Incident Stress can lead to Post Traumatic Stress Disorder.Four to ten percent of individuals who experience a critical incident will develop PTSD. Research shows that 87% of all emergency workers experience the effects of critical incident stress (Kureczka,1996). Stressors can be multiplied by compounding events (i. e. death of a suspect and injury to the officer). The effects of a critical incident affect the officer physically, emotionally and cognitively. Physical affects (effects) can range from headaches, muscle aches, sleep disturbance, decreased sexual activity, decreased appetite, and impotence.Emotional affects include anxiety, fear, guilt, sadness, anger, irritability, withdrawal and a sense of feeling lost. Cognitive affects include flashbacks, repeated visions of th e incident, nightmares, slowed thinking, difficulty in decision making, disorientation, memory lapse, and the lack the ability to concentrate. Intervention strategies include a variety of options that have been implemented in law enforcement over the past twenty years. Some intervention programs are specific to the everyday stressors of the profession while others are more concentrated to areas involving critical incidents.The development and establishment of stress programs or Employee Assistance Programs are types of intervention programs available. Programs vary by department and in levels of perceived success. Possible program components include trained correctional staff assisting other correctional staff that have experienced a critical incident at work, implementation of a counseling team, implementation of a stress unit, critical incident debriefing, increased communication with employees, wellness programs, staff involvement in policy making and training & education program s.The benefits of the implementation of programs to help employees deal with stress include, reduction of overtime costs incurred due to sick time usage, reduction in staff turnover rates, enhanced staff morale coupled with improved job performance, increased institutional and officer safety, improved relations with the union, staff feeling that management/administrators value them as individuals. The role of the administration in providing support to officers’ both pre and post critical incidents has a tremendous The administration’s role in combatting critical incident stress is mutually beneficial to the employee and the agency.The agency impact is on the organizational structure (i. e. other officers, the department, the public, and families) as a whole as well as budgetary impact that affects all areas (retention, training, etc. ). When compared to the cost of intervention, it is financially more beneficial to the organization to spend money on intervention which in turn also benefits the entire organizational structure. . Intervention strategies specific to critical incidents include counseling for employees with counselors that have a thorough understanding f the type of work of law enforcement, as well as the availability of peer support officers that are specially trained to recognize problems and make referrals. The availability of pre-incident stress education and stress management training for new recruits and seasoned employees throughout employment allows employees who experience critical incident stress to recognize the signs and seek help. Additional orientations for families also provides for information on stress in law enforcement to be communicated to prepare families for what to expect in the event that an incident occurs.References Finn, P. (2001). Addressing Correctional Officer Stress: Programs and Strategies. Criminal Justice Media, Inc. Retrieved from http://search. proquest. com/socialsciences/docview/ 214386062/fulltex t/ 136F9663B05382C356E/ 3? accountid=36616 on May 28, 2012 Kureczka, A. (1996). Critical Incident Stress in Law Enforcement, FBI Law Enforcement Bulletin. Retrieved from http://search. proquest. com/socialsciences/docview/204132441/ fulltextPDF/136F9D8BC523F17E9DF/2? accountid=36616 on May 28, 2012 Feemster, S. 2010). The Forensic Examiner. Addressing the Urgent Need for Multi- Dimensional Training in Law Enforcement Retrieved from http://search. proquest. com/ SocialSciences/docview/859010103/fulltextPDF/136FB22E6C16A280637/4? accountid= 36616 on May 28, 2012 To Quit or not to Quit: Perceptions of Participation in Correctional Decision Making and the Impact of Organizational Stress Retrieved from http://search. proquest. com/social sciences/docview/214563577/136FB3A66E950711643/2? accountid=36616 on May 28, 2012Jaramillo, F. , Nixon, R. & Sams, D. (2004). The Effect of Law Enforcement Stress on Organizational Commitment. Retrieved from http://search. proquest. com/socialsciences/ d ocview /211301458/ fulltextPDF/136FB495CC464AAE192/14? accountid=36616 on May 28, 2012 McCarty, W. , Zhao, J. & Garland, B. , (2007). Occupational Stress and Burnout between Male and Female Police Officers Retrieved from http://search. proquest. com/socialsciences/ docview/211277163/fulltextPDF/136FBFDCC4976A43D80/1? accountid=36616 on May

Slavery in “Adventures of Huckleberry Finn” by Mark Twain Essay

Mark Twain had direct experience with the slavery that he described in Adventures of Huckleberry Finn. When Mark Twain in 1884 / 1885 wrote his Adventures of Huckleberry Finn, describing a series of Mississippi river-town adventures experienced by a white boy, he created his novel in slavery time Missouri. During his writing, many influences prompted the author to examine the contemporary conditions of the black (Champion 54). From the novel the reader gathers a deep understanding of the meaning of living in a slave society in the period when slave trade was brisk. The person who reads Adventures of Huckleberry Finn does not come upon the discussion of slavery until Chapter Two, when Mark Twain describes how Huck and Tom spend their lives in a slaveholding society. The opening chapters contain what can be described as Tom Sawyer’s total experiences that make up his life. In these chapters the reader is led to see these circumstances and society as Tom Sawyer does. As a result, the slave Jim is illustrated mainly as a character to laugh at and play jokes and tricks on, and slavery is introduced as a normal and logical phenomenon. From this perspective, Jim is naive and disposed to believe in superstition – a humorous story character rather than a human being with ability to feel deeply and have thoughts and ideas. As Huck and Jim go beyond the social world of Tom Sawyer and have a good time alone together on the bank of the river, Jim begins to cast off the comic characteristics. It is as if Mark Twain begins portraying Jim through Huck’s observation rather than Tom’s observation. As Huck increasingly considers Jim as a more and more complex person with ideas and the conscious mind, Jim is described to the reader as less of a person who is comic. Jim’s deep human world is described in particular in his harrowing sense of deep regret over striking his deaf daughter, his statement that Huck is his only true friend, his feeling of happiness at discovering Huck alive after the loss in the fog, and the preaching he gives Huck for playing the last joke on him.  When Tom Sawyer once more appears in the scene in the Phelps situations, however, Jim again is pictured as if reflection of the powerful consciousness of Tom Sawyer; in the end Jim is again a character to laugh at, an o bject used for humorous purposes. The circumstances that lead up to describe Jim in slavery continue to be set in Chapter Four, as Huck, being an outsider in this system of human organizations almost like Jim, goes to Jim for advice about his future when he has suspicion that Pap may have come back. In contrast to the views having a high state of culture and social development that Tom Sawyer gets from books, Huck and Jim are alike in depending on folk knowledge, irrational beliefs that are given little credibility in this cultured civilization. The decisive scene that sets the stage for an escape from slavery is Pap’s long angry speech against the political authority and black folk in Chapter Six. Pap, in all his lack of knowledge and meanness, rails against free black human beings who are courageous enough to try to dress in a white shirt, can communicate in several languages, and are teachers in a college. This statement, uttered by a man who is extremely unpleasant, sadistic, overwhelmed by strong negative emotion, proud of his ignorance, and decided that his son will remain unable to read and write, is the reader’s first hint that Mark Twain’s sympathies are not with the slaveholding civilized classes. The signs that the reader’s sympathy is directed to Jim rather than to the society that enslaved him come into view early in the novel in the common characteristics between Jim and Huck. The reader observes here a parallel thematic progress in the destiny of the white boy and the black man, both of whom are casting off shackles that restrict their freedom. As Jim, the black man presented as possession by a human society, breaks free from confinements of slavery, so Huck, the white boy who has always been a vagabond, breaks free from confinements of his own enslavement in the roughly built hut. Moreover, both Huck and Jim are escaping from the same woman, Miss Watson. And both make their escape simultaneously. The emotional  attachment between the runaway boy and the runaway slave is born instantly as they join their forces for common freedom. The scene when they meet with each other on Jackson’s Island gives rise to uneasiness that comes again and again to the mind of Huck throughout the story, one he never resolves in his thoughts: tension between the values of civilization instilled by forceful and insistent repetition – the law, the legalized moral standards of the slaveholding social organizations (the fairness of which he never puts to question) – and his natural intuition to communicate with Jim kindly as with a close friend. The voice that says him to do what societal norms require, more exactly, to turn Jim in, is the voice he calls his sense of right that governs his thoughts and actions. To the end of the novel, he sees his desire to defend Jim from trouble as his own state of being weak – the attitude that makes him make decision, at last, that he can never be well-mannered and civilized. This inner conflict is seed when Jim and Huck first meet with each other on Jackson’s Island. When Jim, in all likelihood for his own safety, somewhat in hesitation explains that he has escaped from the control of Miss Watson, Huck really experiences surprise that Jim has broken the rules of society. But Huck, who has already earlier broken the law himself, has assured Jim that he would not tell anyone, even, he said, if â€Å"people would call me a low down Abolitionist† (50). Every family with which Huck is familiar seems to possess slaves. Not only Miss Watson had slaves, but the Grangerfords, the Wilkses, and the Phelpses too. Well, you see, it ‘uz dis way. Ole missus – dat’s Miss Watson – she pecks on me all de time, en treats me pooty rough, but she awluz said she wouldn’ sell me down to Orleans. But I noticed dey wuz a nigger trader roun’ de place considable lately, en I begin to git oneasy. Well, one night I creeps to de do’ pooty late, en de do’ warn’t quite shet, en I hear old missus tell de widder she gwyne to sell me down to Orleans, but she didn’ want to, but she could git eight hund’d dollars for me, en it ‘uz sich a big stack o’ money she couldn’ resis’. De widder she try to git her to say she wouldn’t do it, but I never waited to hear de res’. I lit out mighty quick, I tell  you (50). Jim’s statement that explains why he ran away, as well as Huck’s discussion about the abolitionists puts the novel in the historical developments of its time. At that time people had the view of the slave as property; accidentally separated members of slave families; slave traders did not consider slaves as human beings. The slave owners often had uncertain financial situation, which often led them to treat their â€Å"property† brutally. Slave feared to be sold further south – to New Orleans – to become a property of a new master and work on a large plantation. Abolitionists who made efforts to end slavery were disliked intensely by citizens in general. Slaves had the unceasing hope that he or she would some day be able to run away and make money sufficient to redeem the members of his or her family. All these historical elements became the driving themes of the novel. Being familiar with the episodes of life in slavery, Mark Twain shows that Jim’s desire to run away has three factors: he is separated from his family; he becomes aware of Miss Watson’s intentions to sell him down south; and he is full of resolution to buy the separated members of his family and make them free. In the case if masters of his family members refuse to sell them , then , Jim claims , he will ask for the help of abolitionists The clash between morality, legality and region, especially as it about slavery and property, is seen throughout all of Adventures of Huckleberry Finn. The idea that one person can really own another, human body and spirit, is given strength to not only by the legal rules governing society and the state, but by the practices and doctrines of the church as well. Slavery became a firm way of life and had a substantive effect on the fundamental values, manners, and a way of living of the nation. WORKS CITED _The Critical Response to Mark Twain’s Huckleberry Finn_, Ed. Laurie Champion (New York: Greenwood Press, 1991),65. _The Adventures of Huckleberry Finn_, Mark Twain. P. F. Collier & Son Company: New York, 1918.