Sox Research Paper

Running head: Nonprofits and SOX Heather Tanenbaum Student ID: 3750548620 Accounting Capstone: Senior Seminar in Accounting ACC499 004016 Summer 2009 Nonprofits and the Sarbanes Oxley Act Submitted: Submitted to: Tee M. Thein Table of Contents Abstract Introduction SOX regulations for nonprofits Reasons for nonprofits to adopt SOX Conclusion Research file memorandum Communication memorandum References Abstract Introduction The Sarbanes-Oxley Act (SOX) of 2002 (U.S. House of Representatives 2002) was passed by congress as a result of a wave of accounting scandals and related financial irregularities in corporations such as Enron, WorldCom and Tyco. SOX is called the most significant securities legislation since 1933 and 1934 securities ACT. The Act attempted to make ethics more black and white rather than a gray area. The increased guidelines have changed businesses and business relationships.These new requirements have placed greater demands on directors, audit committees, auditors a nd management. Most, of these provisions where only made towards publicly held companies, similar regulations targeted nonprofit organizations (Panel on the Nonprofit Sector 2005). Two hundred and fifteen nonprofit organizations have voluntarily adopted provisions of the Sarbanes-Oxley Act of 2002 (SOX). Many, nonprofits are currently in the process of adopting SOX.The Panel on the Nonprofit Sector (2005), in its final report to Congress in June 2005, recommends more than 120 actions to be taken by charitable organizations, Congress and the IRS (Internal Revenue Service) to strength nonprofits against, transparency, governance and accountability. The most significant provision of the Act is the requirements in Section 404 the reporting on the effectiveness of internal controls over the financial reporting. PCAOB auditing standard 2 requires that the audit of internal control be integrated with the audit of the financial statements.The PCAOB requirements also only apply to public and private for profit companies, these would be new requirements for nonprofits wishing to adopt to SOX. The requirements of SOX section 404 requirements on internal controls have proven to be quite expensive for public companies (D’Aquila 2004; Pomeroy 2006), further research in to the current state of governance in the nonprofit sector would be beneficial before similar measures are mandated. Nonprofits have several reasons they might be compelled to adopt SOX provisions. First, several states are likely to emulate provisions similar to those of SOX.Some of these new laws incorporate elements of SOX including: expanding whistleblower protection, requiring officers of the organization to sign the corporation’s annual report, appointing an audit committee and increasing penalties against those who commit fraud or impede an investigation of fraud. California passed the Nonprofit Integrity Act in 2004. This Act addresses financial reporting, corporate governance, compensat ion, independence and fund raising (Silk and Fei 2005). New Hampshire requires audited financial statements for nonprofits with revenues greater than one million.Massachusetts, Connecticut and Kansas have similar requirements (Anderson and Kelley 2006). Second, unethical behavior seems as common in the nonprofit organizations as it does in the private sector. Recent scandals in nonprofit organizations such as: The NYSE, Upsala College, United Way and Education & Research Foundation, have had a negative effect on the public trust in their charitable organizations (Gibelman 1997). For nonprofits trust from the public is vital because the majority of their funds come from donors.SOX could result in more positive responses from donors, investors and future board members (Orlikoff and Totten 2004). Finally, some provisions of SOX already apply to nonprofits. Nonprofits must establish whistleblower protection and document destruction policies. Other provisions are inevitable, because of t he large amount of grants nonprofits receive which come with the own regulations and restrictions (BoardSource 2003). The purpose of this paper is to provide a reasonable understanding of how nonprofits have been affected by SOX. SOX regulations for nonprofitsSOX requires that companies have an audit committee that includes independent members and members of the board. SOX also requires the company to disclosure whether one of the internal auditor is a financial expert and whether they are directly responsible for overseeing the external auditors. This is to ensure that the financial statements are understand, that there is proper communication with the external auditors and that there is an understanding of internal controls. In order to enhance standards for nonprofit accountability and financial reporting all nonprofits should have an independent audit committee (BoardSource 2003).Sox requires that nonprofits disclose whether a code of ethics has been adopted for senior financial officers. If they do not have a code of ethics reasons for not having one have to be disclosed. This is to encourage the development of a code of ethics in order to enhance trustworthiness to contributors and other constituents. The whistleblower protection policy applies to nonprofits as well as for profit organizations. This regulation protects whistleblowers from special damages and attorney’s fees. It also, prohibits the employer from punishing the whistleblower in any manner.SOX provides additional protection for whistleblowers by, instating criminal penalties for actions taken against whistleblowers. Nonprofits should develop confidential and anonymous procedures for handling employee complaints. Although the CEO and CFO do not need to sign financial statements they do need to understand them and ensure that they are fairly presented in all materially respects. The responsibility for approving the financial statements ultimately belongs to the board of directors. Secti on 404 of SOX requires companies to include an internal controls report along with their annual report.Their internal control report should state the responsibility of management to establish and maintain an internal control structure and procedures for financial reporting. It should also contain, an assessment at the end of the most recent fiscal year as to the effectiveness of internal controls and the procedures for financial reporting (O’Hare 2002; BoardSource 2003; Walters 2003; Tran 2005). SOX requires auditors of public companies to prepare and maintain audit workpapers and other information related to any report in sufficient detail to support the auditors conclusions, for a period not less than seven years.Failing to do so is a criminal offence subject to fines and up to ten years in prison. Existing standards for audits of nonprofits do not include a mandated audit documentation retention period. Instead, those standards require nonprofits and auditors to retain rec ords long enough to sastify any pertinent legal requirements of record retention. Reasons for nonprofits to adopt SOX Larger organizations with more resources will be more likely to adopt SOX. The public and media are more likely to be harsher on larger nonprofits, which makes them more likely to have stronger governance mechanisms.The board of directors have the ultimate responsibility of overseeing proper financial statement presentation (BoardSource 2003; Walters 2003). Research on the relationship between board size and firm value has had mixed results. Yermack (1996) provides evidence that smaller boards are associated with a higher firm value. In 2008, Coles find that are diversified among industries or have high leverage, are more likely to benefit from a larger board of directors. Corporate governance characteristics, have been shown to be related to the size of the board.Bradbury (1990) finds board size and intercompany ownership to be determinants of voluntary audit commit tees in public companies. In another study shows that larger boards are more likely to create audit committee boards (Beasley, Salterio, 2001). In a NASDAQ over the counter study done by Pincus (1989), he found that managerial ownership, leverage, size of the company, proportion of outside directors to total directors, use of Big 8 auditors and participation in the National Market System are related to voluntary formation of audit committees.As a result as the size of the board of directors of a nonprofit increases, so does the likely hood that they will voluntarily adopt SOX. Nonprofits with independent boards of directors are also more likely to adopt SOX. The main reasons nonprofits would voluntarily adopt SOX would be to increase the trust in the public in order to receive more funds. However some nonprofits, feel that the provisions in SOX burden the nonprofits so much that it is beneficial not to adopt SOX.These nonprofits strongly believe that SOX should not be required for n onprofits for the following reasons: †¢ One, nonprofits are grassroots organizations with small staffs and have boards filled with community- minded people with little or no business and management background. If SOX was required out of these nonprofits, the staff would be overwhelmed, along with the board and it would take away from the nonprofits primary mission. †¢ Two, nonprofits are already held to higher standards by the public then private or government agencies because, if the public doesn’t trust the organization they won’t donate their money.Also, nonprofits receive a large portion of their funds from government grants which are held to strict oversight and laws and regulations. †¢ Three, certain regulations of SOX will increase overhead costs and make the nonprofits look less efficient to contributors. On the other hand, by voluntarily adopting SOX, nonprofits are showing to the public that they are concerned about protecting funds, increasing operating efficiency and effectiveness, also enhancing accountability. Conclusion Research file memorandum Communication memorandum References Anderson, S. , and C. L. Kelley. 2006.Advising nonprofit organizations. The CPA Journal 76 (8): 20-26. Beasley, M. S. , and S. E. Salterio. 2001. The relationship between board characteristics and voluntary improvements in audit committee composition and experience. Contemporary Accounting Research 18 (Winter): 539-570. BoardSource. 2003. The Sarbanes-Oxley Act and implications for nonprofit organizations. Available at: http://www. boardsource. org/clintfiles/Sarbarnes-Oxley. pdf. Bradbury, M. E. 1990. The incentives for voluntary audit committee formation. Journal of Accounting and Public Policy 9 (1): 19-36. Broude, P.D. 2006. The impact of Sarbanes-Oxley on private & nonprofit companies. Foley and Lardner, LLP. Available at: http://www. foley. com/publications/pub_detail. aspx? puibid=3511. Coles, J. L. , D. D. Naveen, and L. Naveen. 2008 . Boards: Does one size fit all? Journal of Financial Economics 87 (2): 329-356 D’Aquila, J. M. 2004. Tallying the cost of the Sarbanes-Oxley Act. The CPA Journal 74 (11): 6-9. Gibelman, M. , S. Gelman, and D. Pollack. 1997. The credibility of nonprofit boards: A view from the 1990s and beyond. Administration in Social Work 21 (2): 21-39. Grant Thornton LLP. 2006.Grant Thornton National Board governance survey for not-for-profit organizations. Available at: http://www. granthornton. com/staticfiles/GTCom/files/Industries/NotForProfit/nfp_board1. pdf. GuideStar. 2005. Nonprofits, Sarbanes-Oxley, and the states. Available at: http://www. guidestar. org/DisplayArticle. do? articleId=779. Hempel, J. , and A. Borrus. 2004. Now the nonprofits need cleaning up; Cozy boardrooms at colleges and charities face increasing government scrutiny. BusinessWeek (June 21): 107. Hymowitz, C. 2005. The Sarbanes-Oxley era, running a nonprofit is only getting harder.Wall Street Journal (June 21): B1. O’Hare, P. 2002. Sarbanes-Oxley raises red flag for not-for-profits. Healthcare Financial Management 56 (10): 42-44. O’Regan, K. , and S. M. Oster. 2005. Does the structure and composition of the board matter? The case of nonprofit organizations. Journal of Law Economics and Organization 21 (1): 205-227. Orlikoff, J. , and M. Totten. 2004. Applying for-profit governance reforms. Healthcare Executive 19 (3): 52. Panel in the Nonprofit Sector. 2005. Strengthening transparency, governance and accountability of charitable organizations. Available at:

Problem-Solution Essay Essay

It only comes once every four years. It is a day of unity, expression, equality and freedom. Every citizen over the age of eighteen in the United States has the opportunity –the right– to be a part of something huge. Presidential Election Day. The long awaited day that is consumed by the media, Facebook, and Twitter months in advance. An individual can choose to voice an opinion with discretion and secrecy in the voting booth, or one could also choose a more vocal approach with heated debates, obnoxious campaign signs, and even the occasional protest. After all, this is the land of the free, and if there’s one thing Burger King has taught me, it‘s that in the United States you really can â€Å"have it your way.† So why is it, then, that in the midst of the exciting and tumultuous day of our general election, I see the youth of the country sitting in their dorm rooms with absolutely no intent of casting their ballots? Seeing firsthand the lack of political activity among my peers and all those belonging to Generation Y makes me question whether or not I should care enough to vote myself. There is no argument that young voters (ages 18-34) have increasingly shown a lack of voter turnout in general elections. According to an article by The New Republic, 53 percent of 18-29 year-olds visited the polls in 1972. By the year 2000, that figure had dropped to 35 percent, which became a new historical low. So why is this a problem for me and my fellow Generation Y brothers and sisters? The answer is clear and simple. By choosing not to vote, we are also choosing not to have anyone represent our ideals and political agendas in government. At a time with increasing student-loan debt, a shocking unemployment rate and overall declination of the quality of life, Generation Y has more reason now than ever to start affecting political change. â€Å"People who try to have influence on government are going to have more influence than people who do not try† (Wilson 161). All of this begins with the polls. Many causes of political apathy among the younger generation have been noted, and in some cases, several attempts have been made to attract these voters. Registration is one of these causes and this resonates in particular with college students. First-time voters have to get a registration form, learn how and when to register, and then deliver it. Most college students will have to request absentee ballots if they are unable to go to their designated polling stations on Election Day. Unlike the older generation, younger voters are typically not yet settled and therefore the voting process takes more effort. According to the Center for Information and Research on Civic Learning and Engagement, over a quarter of college students reported that they did not register to vote because they didn’t know how or had missed the deadline. However, there have been steps to make this process simpler including the motor-voter bill of 1993. This allows citizens to register to vote as they are applying for a driver’s license (Wilson 166). Perhaps one of the biggest causes for lower voter turnout among young people was identified through the honesty of my own roommate. Paige Toepper, my roommate and also fellow first-time voter, did not go to the polls for the 2012 election simply because she had not previously been engaged in the political issues and felt ill-equipped to suddenly be making such decisions. â€Å"I haven’t been following up on politics until this point and I don’t believe I should vote for something when I’m not even sure what it is that I am voting for.† Once I heard this from my roommate, I found it to be a common theme on my entire floor. The problem isn’t that Generation Y doesn’t care to vote but, rather, that no one has really had the chance yet to be exposed to politics in an informative light where we feel confident in our own beliefs. My proposal for the solution to this problem begins in the education system. We should integrate politics and current events into our curriculum for high school students. This would also include the entire process for registering first-time voters, so that those who have not been exposed have a base to fall back on. The lack of voter turnout among the younger generation is a serious problem for the future of America if young people aren’t allowing their voices to be heard and to influence government. If people do not start voting while they are young, there is no way to know if they will ever begin to exercise this fundamental right. Being able to integrate politics as part of high school curriculum is an easy way to start getting the young generation engaged and involved. By doing this we can begin to push forward new innovative ideas and ultimately begin to successfully form our future as a society.

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Managing Mixed Economy - Essay Example On its 250th anniversary in 1990 the name again changed to what is now known as the royal London hospital. The first patients were treated in a house in Featherstone Street, Moorfields in November 1740 before later moving to a rented premises in Prescott street the following may. In 1757 it moved to its current location on the south side of white chapel road, in the London borough of tower hamlets (NHS 2013). In 1785, the hospital surgeons began training students by taking them into the hospital and discussing patients aliments,at times students were allowed to administer medication and treatment to patients. This was the basis for the formation of the first hospital based medical school in England.it was founded by William blizzard and James Maddocks. In 1948 the hospital became part of National Health Service as the voluntary hospital system ended. The system which had cared for the sick in the 18th century came to an end as the state took control of the health care system under th e national health act (Banks 2013). The London lost some of its independence but was financially better off than before. Further reorganization in the early 90s allowed the hospital to regain some self-government. The royal London was granted its title by HM the queen on its 250thanniversary and later became part of the NHS trust (Barts Health 2013). The royal London later merged with St Bartholomew’s and London chest hospitals as pioneers to form the new trust, Barts NHS trust. The London is already home to one of Europe’s largest accident and emergency departments, also home to Britain’s biggest children’s hospital services (Banks 2013). The London was the first to offer helicopter emergency medical service while carrying a doctor on board. In 1998 queen Elizabeth the hospital for children joined the trust and transferred its services to the royal London but retained their historical identity; their name that had been granted by her majesty queen Elizab eth (Gavin 2013). Recently in march 2012 a first phase in the construction of the new state of the art royal London hospital began. This was to replace the demolished old buildings so as to support the delivery of 21st century modernized medical care. Facilities Facilities at the royal London include; overnight accommodation, multi-faith chaplaincy Centre, telephones, shops, cash points, restaurants and the royal London archives. Overnight accommodation The hospital offers overnight accommodations to the relatives of patients admitted at the hospital. Also provides facilities for patients prior to their appointments who have to travel a long way to receive treatment at the hospital but who need not to be readmitted to a ward (Barts Health 2013). JamesHora homes are a facility at the royal London hospital that offers accommodation for outpatients who experience difficulties in travelling to and from hospital for daily treatment and to the relatives of patient in need of critical care . The home has a capacity to accommodate up to 26 guests a night. Stevenson’s house another facility of the royal London for accommodation located on Ash Field Street provides families of children admitted at the London with accommodation during long stays (Gavin 2013). It is fully equipped with bathrooms, a kitchen, a

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Rem Koolhass - Essay Example He orchestrated many works of brilliance in many cities the world over and his artistry has earned him many prestigious individual accolades from reputable institutions among them Summary: Why Is Koolhaas the World’s Most Controversial Architect? According to Nicolai Ourousoff, the Smithsonian Magazine, and September issue 2012. Rem Koolhaas is widely respected and critiqued in equal measures. It is noted that he has been this controversial ever since his studentship in the 70s in London. He is unlike the other architects who are ready to compromise their work ethics for economic gains. He is described as being highly provocative and ill-behaved professionally. He has won several architectural competitions with the most recent one being in China. He was commissioned to undertake the building of the Headquarters of China Central Television. This works has been a source of scathing attacks from pro-western institutions and powers who insinuated that he was helping in the expansi on of a Dictatorial regime in China. However, other sources described the building as a masterpiece. This is just an example of the mixed reactions his works have elicited. He has taken part in many competitions even though he won some; he has also lost quite a number. For instance, his proposal to spearhead the transformation of the Museum of modern Art into a ministry of self-proclamation known as MoMA Inc. was badly rejected. Even though he has been under pressure from various sources, he has been able to nurture several great modern day architects such as DjarkeIngels of Copenhagen based BIG, and Winy Maas of MVRDV firm in the Netherlands. His books are also widely used by many architectural students all over the world who always try to emulate him. He is quite unpredictable unlike most of his peers and other magnificent architects of his reputation such as FranskGehry and ZahaHadid, who maintained their focus over long careers. Apart from architecture, he is also a great theore tician of the industry and has written quite a number of books concerning different architectural ideologies on major urban cities. In one of his demonstrations in Venice, he was against the out brushing historic buildings that represented more uncomfortable chapters in our past. He further wonders why people incredibly fear change rather than embracing it. His company has since expanded to other cities outside its Headquarters such as Hong Kong and New York. It has employed some 325 employees all architects. However, he has a personal preference for Rotterdam due to its isolation and location as a port city. Even though he is highly reputed, he still takes part in competitions. He concurs that this that this allows for creative liberty due to the changing ideas and preference of the client. However, in this process a lot of risk is involved. A lot of resource is wasted in projects that will never take off. One of his first tests of his urban theories manifested itself in the form o f the Euralille development on the outskirts of the French city of Lille in the mid-1990s. It was to include a shopping mall, conference and exhibition center and office towers in the midst of train tracks and freeways. His work was to be complimented by other well-known architects who helped in designing the various buildings. Koolhaas personally designed

Enron Research Paper Example | Topics and Well Written Essays - 750 words

Enron - Research Paper Example The FERC required all energy merchants which operated under competitive market regimes to adhere to specific rules of operation. The rules prohibited conspiracy, manipulation, and the presentation of misleading or fake information (Public Citizen). Market manipulation as defined by the FERC included; giving of false information to transmission suppliers, wash trades, manufacture of false congestion, and conspiracy between merchants which are planned to artificially influence prices, circumstances or supply. SEC and CEOs The SEC requires CEOs of public utilities to give a certification of the truthfulness of financial reports they give. The Sec prescribes penalties of falsification of information of 10 years and 20 years for knowing and willful violations respectively. The provision may however prove to be difficult to impose since it is hard to determine if information was certified reckless or negligently as opposed to knowingly (Bumgardner). In addition a CEO making a required fina ncial restatement could be required to forfeit bonuses or profits attained from the sale of sale of company stock. The provision is however watered down by the lack of a proper definition of required and misconduct. The new law makes it possible to ban SEC violators from running public utilities even though the provision existed in earlier legislation. Stock Options The notion of stock options involves the granting of options which is dated earlier than the company granting date. The backdating of stock options makes the stock of value to the holder. Before Enron and the passage of the Sarbanes Oxley Act, companies were required to report the issue of these options to the Securities and Regulatory Commission in a maximum period of two months. This led to companies grant their options at their highs while dating it at their lows thus giving false information to investors (Kaldec). The enforcement of the Sarbanes Oxley Act now makes it harder for falsification of information since the companies are required to submit their option grants to the SEC in a maximum period of two days. Response to SOX The SOX regulations apply to all companies whose stocks trading in the US. Many executives of foreign companies have come out strongly to voice their dissatisfaction over the SOX Act while lobbying for exemption. Critics of the SOX have lambasted the SEC for punishing foreign corporations in countries which did not experience Enron type scandals (Byrnes 3-4). It also has to be observed that corporations in Asia and Europe are less likely to experience such scandals as management does not hinge so much on stock price as in the US. The Act has been criticized roundly for its potential ambiguities which would make its implementation in the various jurisdictions around the world to be cumbersome and expensive. Critics have also argued that the Act presents some uncertainties in its implementation since it may conflict with domestic legislation in foreign jurisdictions leadin g to increases in litigation costs (Lucci 8). RIAC While foreign corporations have criticized the SOX Act, the RIAC has been rather accommodating. The RIAC has acknowledged that the SOX has certain inherent ambiguities and potential difficulties in enforcement in the international arena. The RIAC has however asserted that SOX presents a very good standard on which governments the world over may come to

Older Adults in Society Assignment Example | Topics and Well Written Essays - 3000 words

Older Adults in Society - Assignment Example According to the study ageism â€Å"legitimates the use of chronological age to mark out classes of people who are systematically denied resources and opportunities that others enjoy, and who suffer the consequences of such denigration, ranging from well†meaning patronage to unambiguous vilification’. They further state that it may also give rise to various inherent negative beliefs concerning older people as well the whole process of ageing in general, beginning with well-intentioned benefaction to unequivocal disparagement.From this paper it is clear that  the concept of Ageism, contrary to popular beliefs is a far wider concept and encompasses wider range of issues as compared to mere discrimination on the basis of age. Such beliefs are created socially, which are then reinforced and assimilated within our societies, and are experienced in our social lives.  The term ageism is mostly used to describe the various prejudices and stereotypes which exist in our socie ties today, with regard to older people on the grounds of their age. It also describes the behaviour which is directed towards the older population either directly or indirectly.  The author has identified various types of age related discrimination. While differentiation on the basis of age is a consequence of deep rooted understanding and perception of individuals and mostly occurs as a result of a considerate acknowledgment of the age-related differences.   ... It also describes the behaviour which is directed towards the older population either directly or indirectly (Ray et al., 2006). The author has identified various types of age related discrimination. These include under representative i.e. passive or indirect form of discrimination; positive or protective discrimination which includes giving extra or special treatment to the said age group; and negative or overtly harmful discrimination, which is also known as direct discrimination. Direct discrimination occurs when any individual is given differential treatment on the basis of his/her age, while in case of indirect discrimination although care is provided it is offered in such a way that the older people cannot exploit the services offered for their ultimate benefit, and instead have to suffer due to disproportionate provisions of services (Roberts and Robinson, 2000). According to Adams et al (2006), indirect discrimination occurs when the medical practitioners or organizations res ponsible for providing health care services adopt ageist attitudes with respect to decision-making and service provision. The policies thus implemented in such a way have little or no regard to the needs and requirements of the older section of the population, as their health care needs are given lower priority than required. Thus, due to such an attitude of the health care providers, the aged people find themselves with very few alternatives to seek health care. Such type of ageism, although quite common and rampant, is difficult to challenge and address, especially given its discreet or covert nature. According to Hagestad and Uhlenberg (2005) ageist attitude is related to various factors

Strategic Management Essay Example | Topics and Well Written Essays - 2000 words - 8

Strategic Management - Essay Example Another advantage was that one of the largest book wholesalers was located in nearby Rosenberg, Oregon. Amazon.com began with an initial collection of 200,000 titles, which no other online bookstore could claim to have at that time. The company’s shares were offered at an IPO price of $18.00 on NASDAQ (Symbol AMZN), after going public in May, 1977. Amazon grew steadily but slowly in the late 1990s, and comparisons with the faster growth of similar dotcom companies of the period created initial resentment among investors. Amazon was implementing a unique strategy of not expecting profits for five years, which paid off when the dotcom bubble burst and Amazon came out as one of the few survivors. The company recorded profits for the first time in the last quarter of 2002, a meager but symbolically crucial $5 million or 1 cent per share. Amazon diversified its product lines and expanded overseas, making profits of $35 million in 2003, $558 million in 2004 and $359 million in 2005. Shareholders received reasonable returns on investment, and following the merger with SBC Communications, the company’s shares entered the S&P 500 index in the place of AT&T on 21st November, 2005. â€Å"In the most basic sense, a business model is the method of doing business by which a company can sustain itself -- that is, generate revenue. The business model spells-out how a company makes money by specifying where it is positioned in the value chain.† (digitalenterprise.org). Amazon.com began its business at a time when the internet has just started to entrench its roots into the economy by capitalizing on the enormous opportunity it provided to remove the twin obstacles of time and distance. Amazon’s business model is based on pampering the customer to the status of a king by tracking their tastes and using this information to create a unique customer experience. Thus they have succeeded in cultivating a relationship

Yamamoto Recording Media Essay Example | Topics and Well Written Essays - 1500 words

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Economies and social structure of New England. The British-American Essay

Economies and social structure of New England. The British-American conflict - Essay Example In the Deep South, many slaves died of overwork and diseases (Nellis 210). Production in this region went down as there was a shortage of laborers to work. On the side of Chesapeake, slaves were able to reproduce naturally, and this led to abundant source of labor to the region especially on tobacco region (Boyer 54). As Deep South and Chesapeake tried to counter diseases and low quality life, New England way of life was advancing gradually. Its clean water and cool air played a part in ensuring a healthy way of life which to a greater extent added ten years to the average English life span (Boyer 56). Social structure of the New England was much centered on strong families. Most of the families in New England concentrated much on fishing and merchant shipping due rocky soil on their lands. New Englanders became resourceful and idealistic due to the fact that they experienced difficult lives (Boyer 58). Middle colonies were similar to New England only that the majority of the people in that region were farmers. Similarities in Economies and social structure of New England, the Chesapeake/South and Middle colonies On the other hand, there were some contexts shared by the south and New England. For example, culturally, the majorities of settlers were of English origin, spoke English, and practiced English traditions (Boyer 62). Although there were restrictions of religious practices, all the colonies allowed religion freedom, but so some extent. However, the New England was seen to be more stringent about it. In all the colonies, there was a representative assembly that was democratically elected by eligible voters. In all the colonies, the issue of hereditary aristocracy was not allowed (Nellis 214). There was a belief that social mobility enabled Americans to work hard and raise their standards of living. In all the colonies, men were made the leaders, and the English law gave them unlimited powers. However, in all the colonies, women were considered to be subordinate, with much of their activities limited within homesteads. They were not allowed to vie for political positions, and were entit led to limited rights (Boyer 68). The development of the British-American conflict At first, the conflict between the British and America was triggered by the financial costs of Anglo-French wars (Middlekauff 9). It was also evident that Britain viewed American lands viable for providing law materials to Britain, and in turn makes the colonies consumers of the British manufactured goods. The American colonists were persistent in trying to negotiate the controversial policies which challenged their principles with the British parliament. Lack and limited communication between England and America was another cause of the conflict (Middlekauff 14). Boats that sailed between London and in different colonial ports of America took too much time to take back information from England. This led to widening of the gap between Americans and the British. Another concern was the fact that some Americans who served the so-called â€Å"

Literature Search Worksheet Essay Example for Free

Literature Search Worksheet Essay Select a literature search topic relevant to your practice. The topic must be sufficiently delineated in scope without being trivial. You will revisit this article in the Week Five presentation. Possible topics include but are not limited to: Non-pharmacological pain relief with childbirth Effects of shift work and fatigue on medication errors Best practices for pin site care Nurse satisfaction in magnet hospitals Accurate temperature assessment methods in neonates Pain assessment in the cognitively impaired d type II diabetes and obesity Complementary and alternative therapies for control of menopausal symptoms Best practices in nurse-led smoking cessation classes Thermoregulation in the operating room Best practices for pain assessment and management in specified area of practice Complete the table below: Which topic did you choose? Thermoregulation in the operating room Which three databases will you use? 1.EBSCO host 2.Proquest 3.Google Search each database, using key words, for relevant research on this subject. What key words did you use in the Search Strategy fields? Include all attempts and limitations used to refine your search. 1.EBSCO host- operating  room, temperature regulation 2.Proquest- Thermoregulation in the operating room 3.Google- Thermoregulation in the operating room Report the number of citations identified from each database in the number of articles found field. 1.EBSCOhost- 2 2.Proquest- 1502 3.Google- 185,000 Select one article from a peer-reviewed nursing journal published within the last three years—or a germinal article which may contain an earlier publication date—and provide the citation in APA format. Horosz, B., Malec-Milewska, M. (2013, January). Inadvertent Intraoperative Hypothermia. Anesthesiology Intensive Therapy, 45(1), 38-043. Retrieved from http://web.b.ebscohost.com.ezproxy.apollolibrary.com/ehost/pdfviewer/pdfviewer?vid=3sid=64fddb23-3c98-455f-a30a-67ad87d009dc%40sessionmgr115hid=126 Answer the following questions using your selected research article: 1 Is this qualitative or quantitative? What is the study design? What criteria did you use to determine the study design? It is a Quantitative. In the research there are numbers that indicate temperature regulation as variables. The study tests the patient’s core body temperature in the operating room when they are under anesthesia and with controlling the room temperature during surgery. The criteria I used out of this study were to determine the study design was that numbers were used in this study. The research was using a relationship between variables, the temperature of men vs. women and also the time that the person was in the operating room in and under sedation. There was documentation done in a drop of core temperature the longer the person was sedated and in the operating room. 2 How did you confirm that the journal you selected was peer-reviewed or germinal? I determined that the journal article was peer-reviewed because I selected  peer-reviewed form the EBSCO host database and it came from a credited web base. In the publication it also states that it is peer-reviewed. 3 Does this research article generate support for evidence-based practice? If not, state why it does not. Please review the critical appraisal guideline on pg. 466-480. It does provide evidence based research, In the article it describes ways of warming to prevent hypothermia in the operating room all based on research to keeping patients with warm fluids and warm blankets and monitoring the core temperature of the patient while they are sedated.

Early Psychology And Introspection Psychology Essay

Early Psychology And Introspection Psychology Essay The question of whether psychology is a science persists. John Broadus Watson ignited this topic, offering strong evidence in pursuits of establishing psychology as an empirical science. Today, some psychologists reject the idea that psychology is a science at all, while others who agree weigh heavily on the role of behavior. Historically, traditional views on psychology have been unscientific. Offering an alternative view, the central idea in behaviorism is the prediction and control of behavior. Although controversial, the evidence for behaviorism, its contribution to the field, research, and treatment of disorders is undeniable. This paper addresses a history of behaviorism, with focus on the viewpoint and contribution of John B. Watson. Additionally, behaviorisms application to the field of clinical psychology is discussed. Keywords: behaviorism, learning, classical conditioning Behaviorism: A History of John B. Watson and Contributions to Clinical Psychology The interest in knowing and understanding human behavior is deeply rooted within historical philosophies and persists today. The desire to obtain tangible evidence in order to measure ones actions, thoughts, and emotions paved many ideas, including John Broadus Watsons revolutionary theory of Behaviorism (Hart Kristonis, 2006). Before he established behaviorism, Watson considered learning as one of the most important factors of psychology and established it as a central topic for basic research and application of American psychology (Rilling, 2000). Dissatisfied with the view that psychology focused on the mind, he dedicated his career to establishing psychology as a valid science. His dedication to learning and establishment of behaviorism shed light on several important clinical issues such as mental health disorders, drug addiction and phobias. In regards to theory, Watson is credited for having brought validity to some of the psychoanalytic concepts such as the role of early chi ldhood experiences, relationships, and the effects of trauma. His interest and dedication to uncovering psychopathology led to the discovery of conditioned emotional responses and an explanation for learning of feared behaviors (Rilling, 2000). Today, the contribution of Watson is undeniable. Therapies with strong behavioral components are utilized and applicable to many disorders. The purpose of this paper is to provide a history of Watsons behaviorism emphasizing the foundations of his work through his viewpoint. In addition to history, behaviorist contribution within the field of psychology and modern clinical psychology utilization are discussed. Historical Roots of Behaviorism Science originally developed within, and eventually navigated away from philosophy. Before astronomy and physics understood phenomena through observation, philosophers used God as the means to reason and conclude about the universe (Baum, 1994). Philosophers weighed heavily on Gods contribution to living and nonliving organisms, referencing the soul as the force of life. The Enlightenment saw substantial contributions to science as philosophers such as Galileo and Newton uncovered scientific truth through observation (Baum, 1994). Emphasizing data, early physiologists such as William Harvey conceptualized the body as a machine, discovering in which the heart functioned like a pump, circulating blood through tissues, arteries and veins (Baum, 1994). In addition, Charles Darwins theory of evolution radically debunked the bibles accounts of the creation and offered a new explanation that left out God (Baum, 1994). As astronomy, physics, chemistry and biology began to break away from phi losophical thought, so did the field of psychology. Early Psychology and Introspection Late nineteenth century labeled psychology as the science of mind. The field of psychology emerged as a discipline through Wilhelm Wundts laboratory at the University of Leipzig in 1879 (Moore, 2011). In his work, Wundt assumed that the study of consciousness was the appropriate subject for psychology, conducting experiments within areas now known as sensation and perception. Following Wundt, Titcheners structuralism, focused on sensations, images, and feelings, researched by drawing inferences from participants introspective reports and reaction times, indicating which sensations were higher or lower in the structure of consciousness (Moore, 2011). An alternative functionalism employed similar methods as structuralists but emphasized the function of conscious mental phenomena. For example, functionalists might use reaction times to study how childrens conscious mental phenomena developed over time, in efforts to provide individual education services (Moore, 2011). Concerns manifeste d in practical applications of either theory, and a lack of reliability. Introspection as a method was particularly problematic. For instance, concerning the lack of reliability, research findings with the introspective method were not often replicated with other participants or in other laboratories (Moore, 2011). Problems with Psychology The major emphasis of contention for Watson within psychology was introspection, specifically within the theories of structuralism and functionalism. Structuralist and functionalist views incorporated introspection to understand the contents and function of consciousness, using it as data in forming conclusions about human behavior (Carr, 1930; Boring, 1954). Unlike scientific method, Watson believed that introspection was biased towards the individual, had unreliable methods and formed baseless speculations (Baum, 1994; Watson, 1913). Further, he discarded introspective methods due to their inapplicability to animals, believing that the fundamentals of human behavior may be better explained through animal experiments. He rejected both theories, due to his belief that they lacked the applicability, consistency and logic for the more pressing issues within the field (Mills, 1999; Watson; 1913). To Watson, the introspective aspects of consciousness (feeling, choice, judgment) had not d emonstrated functional use, were unreliable and impossible to verify in an experimental setting (Boring, 1954). Behaviorist Psychology Watson grew frustrated with psychology defined as science of consciousness, attributing to psychologys failure in becoming a true science (Watson, 1913). It was in his 1913 publication Psychology as the Behaviorist Views it, that he stated his intentions to change the subject of psychology from consciousness to behavior, replacing introspective methods with objective approaches. For him, the goal of behaviorist psychology was in the prediction and control of behavior (Goss, Watson, 1913; 1924; Rilling, 2000). From his point of view, behavior is a function of stimulating conditions within in the environment and characteristics (e.g., drive states, hereditary, habit, emotions) within the organism, later defining behaviorism as stimulus-response, or S-R (Wozniak, 1997; Watson, 1919). According to him, behavior consists of motor and glandular responses to sensory stimuli (sensorimotor) (Woodworth, 1959). A stimulus arouses activity in one or more receptors, exciting nerve impulses in the brain and spinal cord where outgoing nerve currents are excited in the motor and glandular nerves with resulting excitation of muscles and glands. Whatever organizational activity is taking place, it is present in the brain and spinal cord, and should not be attributed to higher processes (Woodworth, 1959). Watson formally ruled introspection out of psychology and urged for applicable undertakings within psychology, beneficial to the legal, educational, medical and business arenas (Boring, 1954; Watson, 1913; Mills, 1999). For the first time behaviorism was given definitive goals, methods and parameters.   The structure that Watson illustrated for the behaviorism was a discipline based heavily in rationalist thought, and on the precept that learning, and habit is the major influence on development (Rilling, 2000; King, Viney, Woody, 2009). Thinking and Language. Watson believed that the causes of behavior were within the environment rather than the mind (Markey, 1925). In his 1919 book Psychology From the Standpoint of a Behaviorist, Watson rejected the concept of mind completely, extending all of his behaviorist views to introspective activities, such as language and thinking (Markey, 1925). According to him, thinking a mental process, is actually an overt behavior nothing more than sub-vocal speaking, or silent talking (Watson, 1920). Thinking is a verbal process where expressive movements (gestures) serve as substitution of words. In the study of human behavior, Watsons views on language explained consciousness and awareness as an objective mechanistic process. Higher order processing (e.g., expression of the face, hands, shoulders), fulfill the symbolic character necessary in language. Our whole body comes to be part of the language mechanism providing a basis for imagery, reasoning, and thought (Watson, 1920). To Freud, Watson proposed a behavioristic translation of the unconscious, stating that situations where language is covert, or un-verbalized is the unconscious, where overt language, speaking is the state of conscious (Goss, 1961; Watson, 1928). In summary, thinking, where learning is involved, is a trial-and-error process dependent upon motor expression and language (Watson, 1920). As the 20th century sought to uncover the actual mechanisms of learning, Watson discovered the opportunity to extend learning experiments to psychologists (Rilling, 2000). Central to his theory was the concept of habits. Watson believed that personality, like language also developed through a system of habit and conditioning, beginning immediately after birth. Furthermore, he believed that pathology depended on the environment, normal personality is a function of healthy upbringing, while weaknesses in person were related to trauma, or punishment (King et al., 2009). Behaviorists avoid terms such as normal and abnormal, because t hese words imply an absolute distinction between health and sickness (Roberts, 2012). Watson argued in which mental illness was a product of environmental conditioning, and is best illustrated through his famous work on fear conditioning (King et al., 2009). Contributions of Classical Conditioning. Like Pavlov, Watson believed in observing and training physical responses to stimuli without referencing the mind, allowing animal and human behavior to be interpreted similarly (Markey, 1925). Based on the animal experiments of Ivan Pavlov, Watson applied classical conditioning experiments in efforts to study human behavior and create an objective science. Watsons interest in animal learning provided him a tool for controlling behavior, preempting his widely recognized conditioning experiment of Albert B. Cited within psychologys history, Watson demonstrated the impact of classical conditioning to human emotional behavior (Harris, 1979; Watson Rayner, 1920). The goal of conditioning A.B. to fear a white rat by paring it with the presentation of a noise led to the discovery of conditioned emotional responses. Initially, A.B. did not display fear, however once rat and noise were paired and repeatedly presented, fear developed. After several presentations of rat and noise, a new respo nse, crying, was noticed, generalizing his fear response to new stimuli that appeared similar to the rat (Watson Rayner, 1920). Watsons clarification of psychopathology to the detection of conditioned emotional responses is proclaimed as his major contribution to the field of psychology (Rilling, 2000). Literature cites A.Bs conditioning as a model of psychopathology (e.g., specific phobia) and is often implemented within discussion of systematic desensitization as treatment for phobia (Harris, 1979; Eysenck, 1960). Through his theory and research, Watsons behaviorism unquestionably provided major contributions to the field of applied psychology. Behaviorism generated behavior therapy, developing behavior management techniques for children with autism and token economies for the management of severe mental illness (Spiegler Guevremont, 2010). Due to Watsons work, the areas of legal forensic psychology blossomed and continues have utility in courtroom matters (e.g., reliability of eyewitness testimony, fitness to stand trial) (Rilling, 2000). Due to the behaviorists, personality and development were given credit as the result of interaction between genetics and experience, holding true for abnormal and normal development (Roberts, 2012). In conclusion, Psychology is defined as the science of behavior. Supported through the works of John B. Watson, his passion and contribution to the field of psychology, the relevance of behaviorism is a permanent in the field of applied psychology.

Examining the Educator :: Education School Essays

One of the final problems identified in the topic of decreasing educational standards is the lack of educational competency. Educational competency is defined as a measure of excellence in the knowledge of individual educators and the ability of said educators to instruct students so that students are able to apply the knowledge to their own individual abilities; students should gain the ability to forge connections in the subject beyond the curricular base. Research also proposes than an adequate measure of defining excellence does not exist in the current educational system. It has been attempted, through research, to find a new measure - such as a peer critique and corrections system - thereby providing a medium through which a form of field expertise would arise in education. The topic of educational competency can be divided into subdivisions, these being the current institutions, evaluations, and theoretical basis of school systems. By studying literature, guidelines, philosophies, and proposals - which dominate modern education - the goal is to examine the strengths and flaws within the institution and its curriculum. In the end, the body of research examined should be sufficient to suggest the altercation needed in our current educational system. Evaluation Theory A main key to changing a system is finding a method by which to judge positive and negative changes in that system and in components of that system. Editors Donovan Peterson and Annie Ward compiled several articles pertaining to teacher competency and its theories in their book, Due Process in Teacher Evaluation. Boyd Applegarth, an author of one chapter in Due Process in Teacher Evaluation, focuses on a description and explanation of an operational evaluation system that includes classroom activities of teachers and extends to include examples of non-classroom activities that are considered crucial to the evaluation of teachers. Richard Brandt reviews several sources of nondiscriminatory criteria for evaluating teachers in his essay "Teacher Evaluation for Career Ladder and Incentive Pay Programs," in the anthology Teacher Evaluation Policy: From Accountability to Professional Development, edited and compiled by Daniel Duke. Brandt is interested in establishing criterion for a salary and career ladder for teachers based on competency. He addresses several modern systems for evaluating and rewarding teacher performance. Brandt recognizes the difficulty of judging teachers in an impartial way.

Gender Equity in College Sports Essay -- essays papers

Gender Equity in College Sports â€Å"Gender Equality In College Sports?† An on going issue facing education today is the growing controversial topic of gender equality in sports participation and it’s so call quota for achieving equality. The most notable action that has taken place as women continue to strive towards equality in the athletic realm is what is known as, Title IX. The basic ideas underlying Title IX are that â€Å"if an institution sponsors an athletics program, it must provide equal athletic opportunities for members of both sexes.† (Yoshida p.3) Simply put, Title IX attempts to achieve â€Å"equality† of funding for male and female athletes. The problem with this idea of complete â€Å"equality† is that no one agrees as to what is considered equal. It is an ambiguous term, interpreted differently by many people. The enactment of this Title has significantly changed the playing field for athletic departments through out the nation by altering their funding systems to comply with its rules. As a result, women have benefited greatly. There have been additions of female sports as well as an increase of the number of scholarships awarded to female athletes, and also a lot more funding to provide more â€Å"equitable† facilities for them. According to the NCAA Gender Equity Studies , â€Å"from 1992 to 1997 NCAA institutions have increased the number of female athletes by 5,800. But tragically during that time these colleges also eliminated 20,900 male athletes.† (Kocher p.1) This dramatic landslide has occurred because athletic departments are under pressure to rapidly increase the proportion of female athletes by whatever means necessary. As the path toward complete â€Å"equality† gradually brightens for women in college athletics, a dark path is now becoming evident. Mal e athletes, in a sense, are now being discriminated against because of Title IX. This issue of Title IX affects our education system today because its rules are controversial as to what is really â€Å"equal.† For instance, if one particular sport at a university is extremely successful and is capable of supporting many other sports within the system, then, is it fair that that successful sports team should be penalized by limiting their funds? Should they have to support a team who has been added to the university to abide by Title IX rules, but are not making a profit? In the end, the ... ...nd education. As for the University of Hawaii, I feel that we are making positive strides in the right direction in adding female sports to the athletic program. The latest addition to be added to the program is a women’s track team. Although Title IX has made it possible in opening opportunities for women, I think that law makers need to look into having the University of Hawaii exempt, to some degree, as far as being compliant with Title IX. If equality is what law makers are striving for than, because of UH’s geographical position, it’s not fair that the athletic program alone would have to generate twice as much money compared to the mainland schools, just to stay afloat. Not even to be competitive! How close are we really to achieving â€Å"equality† or is there even such a word like that in college sports? Bibliography: 1.) Kocher, Leo; â€Å"1992-1997-An Era Of Title IX’s Unintended Consequences in College Athletics,† Online @: (www.intermathwrestle.com/titleix/congress4.htm) 2.) Yoshida, Hugh; â€Å"If You Let Us Play...† A Plan for Achieving Gender Equity in University of Hawaii Intercollegiate Athletics 1996-2002. March 15, 1996

Filtering in Libraries and Schools Essay -- Education Technology Paper

Filtering in Libraries and Schools We read about blocking some kinds of internet sites in public libraries and schools by using filtering software. There are problems on how to define an obscene piece of material, the list of filtered sites is not available to user , restricting access of adults, not just children, and affecting the lives of poor people who cannot afford PCs by filtering many sites. I think everyone agrees that we should protect children from harmful sites. However, it is difficult to make a restriction which is acceptable by all users. How should filtering systems changed ? There is an expression in the textbook that is concerning the right to see porn in libraries(Basse, Sara p205). It seems silly because I think a library is not a place for pleasure but for study. However, filtering all sites with inappropriate materials for children is not a good idea because some people want to do research on breast cancer, sex, Nazism...etc. What can libraries do about this problem? In my opinion, rooms for adults...

An Assessment on the Importance of Public Personnel Management as a Field of Study Essay

Public Personnel Management as a field of study has undergone considerable development in the past 40 years. Personnel professionals now have available a wide range of techniques which they can apply toward the efficient acquisition, allocation, and development of human resources – human resource planning, job analysis, selection, appraisal, training, and labour management relations. The field of personnel management is growing in importance as organizations of all kinds increasingly focuses on the role of employees in organizational culture and performance. Competent employees are critical to the introduction and retention of quality goods and services, customer satisfaction, and long term organizational viability. Graduates of personnel management are employed as human resource specialists, generalists, benefit administrators, analysts, trainers, because they were taught on compensation, industrial relation, recruitment, performance assessment, planning and development to enable them acquire the necessary skills and knowledge to effectively assist organizations in changing employee values, norms and behaviours consistent with emerging or new organizational dynamics. If one analyses the term public personnel management, it is clear that the concept consist of the following three integrated elements: i) Public: This refers to the locus of the sub-discipline, that is, the terrain or domain in which it is practiced, namely the public sector generally (including commercialized public corporations, statutory bodies and local authorities), and the public service in particular (consisting of the central, state, departments and the provisional administration). ii) Personnel: This denotes the human resources – labour, workers, personnel, etc – who are employed in the public and private sectors and who are involved in service delivery in the society. iii) Management: This refers to those practices, activities and processes related to the marshalling of the human resources of an organization in order to contribute effectively and efficiently to the optimal achievement of predetermined organizational goals. Public Personnel Management can therefore be define as ‘the art and science of policy-making, planning, decision making, organizing, controlling, and motivating human resources for securing, maintaining, developing, integrating, involving, compensating as well as enriching human environment for the blooming of human skills and capacities in a government owned organizations, in order to secure organizational and social objectives as well as employees’ satisfaction’. The origins of Personnel management can be traced to the concern about exploitation of people working in factories during and after industrial revolution and was introduced through law of the land in most of the countries to deal with issues pertaining to grievances and welfare of the workmen. As the dynamics in relations between trade unions and management changed, the personnel management responsibilities consequently grew beyond welfare to other areas such as ensuring amicable industrial relations and effective personnel administration. During this period the emphasis was on formulating and monitoring conformance to rules and procedures. The world in the 1970s, saw changes in the competitive human resources environment brought about by growing competition, which resulted in availability of wide choice for customers and that in turn, gave a new dimension to marketplace – customers’ preference, which in effect drives companies to continuously innovate and provide the kind of value to customer that competition cannot match. With this shift in business dynamics, the realization dawned on companies that people and their knowledge is the only source of sustainable competitive advantage, as other resources related to materials, equipment, technology, finances etc have proved short lived in the absence of human capital capable of deploying these resources effectively and efficiently. Companies now bank on people’s domain knowledge combined with their awareness of markets (customers’ expectations & competitors’ moves in particular) for developing innovative new products & services and thus creating enhanced value proposition for customers. This marked change in attitude of managements saw the emergence of concept of Public Personnel Management which characterizes implementation of personnel policies to maximize objectives of organizational integrity, employee commitment, flexibility and quality. IThe recognition of the role and importance of public personnel management in the workplace has lead to a demand for graduates who are trained and qualified in public personnel management who can advise organizations in this area, and the highest development of a career structure through which such an employees may rise to the highest levels of the organization. The importance of public personnel management as a field of study especially in the 21st century cannot be overemphasized because the effectiveness of any organization in general is a direct function of the qualitative individuals (employees) who make up that organization. The knowledge, skills, abilities, and commitment of the members of the organization together constitute the most critical factor in the development and implementation of work plans and the delivery of products and services without which the organization cannot accomplish its objectives. Consequently, the attraction, recruitment, organization, placement, development and motivation of qualified manpower (the personnel function of management) is a central responsibility of all levels of management, from the chief executive to the first line supervisor. Secondly, Public Personnel Management as a course of study exposes students to the academic disciplines that underlie the effective management of human resources, and goes on to explore both theory and practice of human management activities. Such activities range from initial manpower planning, which reflects the broad long term aims of the organization together with its technological and labour market content, through resorting and then onto the training and development of individuals and teams, which will enhance their performance. How effectively an agency accomplishes its mission is heavily determined by the skill, determination, and morale of its employees hence public personnel management as a field of study avails an opportunity for future managers and administrators to be better equipped with managerial skills and capacities with which to effectively and efficiently administer in the future. Thirdly, public personnel management as a field of study is important because it is a science that is concerned with the study of administrative process, government activities and independent variables. It is essentially the study of various processes and specific functional activities by the institutions that must function within a particular environment to improve the general welfare of society by providing products and services to it. Fourthly, public personnel management is important as it focuses on the application of management practices and techniques in the public sector, that is, the management of personnel in public organization hence it includes an understanding of the particular political and government environment in which decisions and actions regarding the management of public employees take place.

Critque essay Essay

In the story â€Å"The Operation,† by Pensri Kiengsiri , a story that has a third persons’ point of view. The reader learns that Kamjorn, the father of the kid, don’t have much affection to Danu because Danu is a victim of polio which made Danu a crippled kid. Its conspiracy leads the reader into having a feeling of sympathy for the boy. And the story’s setting, contributes well to the growing sympathy of the readers to Danu, as Kiengsiri’s treatment of timing cause the readers to anticipate a shocking things that’s to unfold. The time at which â€Å"The Operation† is set introduces an element of tension between the parents. Kamjorn informed the readers that when he taught about going to Bangkok he first wanted to see his best friend, rather to go to the hospital which is his main reason of going to Bangkok; it is â€Å"his mind strayed to other days in Bangkok, student days and to the old school mates, he would have a chance to look up. † As the reader already knows that Kamjorn intends to catch up with his old friends, the very mention of â€Å"strayed to other days† evokes the sense of a plan that will certainly make sadness to the boy’s feelings. The added suggestion of â€Å"chance to look up† introduces an atmosphere of uncertainty: that planted to the reader’s mind is the notion that all is not normal and right to the world. The sense of uncertainty to Kamjorn that he will not go to his son and doesn’t show to his son it is a big factor to his son operation. Just as the time in which â€Å"The Operation† is set infuses the story with an atmosphere of sadness, so do the physical surrounding in which the bulk of plot unfolds. â€Å"When Kamjorn reached Bangkok, he went to meet his friend and to actually catch up with them. When his daughter haven’t seen any sign that either one of their parents arrived, she was worried and called to their house and somehow convinced her mother to travel. † Both things added to the reader’s sense that there’s something is not right and that something imminent is about to occur. This atmosphere of imminence increases as their mother went to the train and hasn’t heard anything from her until the operation is almost finished â€Å"an accident on an express train†¦fatalities†Ã‚  that’s the only words Kamjorn’s mind ever digested before he fainted. For it is only in the final conversation of the story. The imminence that happened to Kamjorn’s wife that caused him to faint. It has successfully concealed the true sense of Kamjorn tears last before he fainted. Hence, the manner Kiengsiri described the time and setting of â€Å"The Operation† serves to greatly enhance the effect of this tale upon the reader. In accompanying the story’s characters into a world thet grows steadily more gruesome at every turn, the reader’s feeling of sadness and foreboding increases, the reader is doubly troubled the disturbing revelation made in the story’s final conversation. Kiengsiri’s use of setting and timing in this story mirrors the special effects employed in dramatic movies-effects that have the viewers wiping their tears, totally absorbed in plot and atmosphere. It is good that a 6 page short story can evoke with words the same response that movie makers use millions of dollars, efforts and truckloads of technology to create.

The Council of Trent

The Council of Trent (Latin: Concilium Tridentinum) was the 15th-century Ecumenical Council of the Roman Catholic Church. It is considered to be one of the Church's most important[1] councils. It convened in Trent (then capital of the Prince-Bishopric of Trent, inside the Holy Roman Empire, now in modern Italy) between December 13, 1545, and December 4, 1563 in twenty-five sessions for three periods. Council fathers met for the first through eighth sessions in Trent (1545-1547), and for the ninth through eleventh sessions in Bologna (1547) during the pontificate of Pope Paul III. 2] Under Pope Julius III, the council met in Trent (1551-1552) for the twelfth through sixteenth sessions. Under Pope Pius IV the seventeenth through twenty-fifth sessions took place in Trent (1559-1563). The council issued condemnations on what it defined as Protestant heresies and defined Church teachings in the areas of Scripture and Tradition, Original Sin, Justification, Sacraments, the Eucharist in Hol y Mass and the veneration of saints. It issued numerous reform decrees. 3] By specifying Catholic doctrine on salvation, the sacraments, and the Biblical canon, the Council was answering Protestant disputes. [1] The Council entrusted to the Pope the implementation of its work; as a result, Pope Pius V issued in 1566 the Roman Catechism, in 1568 a revised Roman Breviary, and in 1570 a revised Roman Missal, thus initiating what since the twentieth century has been called the Tridentine Mass (from the city's Latin name Tridentum), and Pope Clement VIII issued in 1592 a revised edition of the Vulgate. 4] The Council of Trent, delayed and interrupted several times because of political or religious disagreements, was a major reform council and the most impressive embodiment of the ideals of the Counter-Reformation. [4] It would be over 300 years until the next Ecumenical Council. When announcing Vatican II, Pope John XXIII stated that the precepts of the Council of Trent continue to the m odern day, a position that was reaffirmed by Pope Paul VI. [5] The Council of Trent The Council of Trent was an ecumenical council convoked by the Church in 1545 and ran until 1563. It was convoked by Pope Paull III but continued by Popes Julius III and Pius IV. The purpose of the council was to address the grwonig threat presented by the rising Protestant movement which was rapidly spreading all over Europe, winning believers to their side and threatening the very existence of the Catohlic Church and faith.It was convoked when the Church realized that the Reformation was a serious threat as it involved several secular leaders whom Martin Luther had won over to his side and it was no longer a mere theological debate but had social and political implications at this point in time. In a way, the Council had somehow succeeded in getting the Church from its â€Å"medieval† image and bring it into the modern times which would be followed up by subsequenct councils, the First and Second Vatican Councils (McNally 36). The Council addressed the issues that spurred th e Protestants into action.One particular issue that the Council did address was the apparent corruption in the Church as an institution including the sale of indulgences which triggered Luther's â€Å"rebellion† (Mendham 317). The Council abolished several of these illegal practices and introduced or recommended disciplinary reforms providing a provision governing the conduct of the religious, particularly those belonging to monastic and mendicant orders where they â€Å"shall order their lives in accordance to what is prescribed by the rule which they have professed.† The result of this was it checked corruption in the Church and helped restore â€Å"back to basics† policies where the religious were reminded to uphold the vows of poverty, chastity and obedience that they took upon entering the orders after years of strife affected the Church leading it to be infiltrated and influenced by political figures which changed its direction and led to the near-loss of its credibility. In addition, it also led to further education of the clergy and the codfication of religious orders (Roman Catholic Church, Session 25; Fisher 402).But this was the only â€Å"correction† the Church made. The rest were reaffirmations of other church traditions that hardly changed at all. These were considered part of Church traditions which Protestants opposed, believing that they were â€Å"invented† by Catholics as Protestants subscribed to â€Å"sol scriptura,† relying on the Bible as their source of â€Å"tradition. † Among them were the sacraments where Protestants found most of them â€Å"unecessary† yet the Church upheld it.They clarified the issue on the saints and the Blessed Virgin Mary by stating that they are only to be â€Å"venerated,† not â€Å"worshipped,† something Protestants accused Catholics, charging that this was bordering on idolatry or paganism, as well as stressing the necessity of good works to go with one's faith rather than relying on faith alone. They made use of the Bible in defending the practice of the sacraments, stating they were not inventions and were stated in Scripture though implicit (Madrid 111).Another issue that was upheld was the infalliability of the Pope. Notwithstanding the scandals that undermined the image of the papacy, the Council upheld the Pope's place as the Vicar of Christ and the head of all Christendom. It can be inferred here that there was still the need of a leader who could transcend spiritual and secular realms, especially during this time when Reformation brought more upheavals and instability (Luebke 45, Madrid 44-53).As an epliogue, this was addressed once again in the Second Vatican Council in 1963 and the infallibility issue was resolved once and for all here. In conclusion, the Council of Trent cannot be entirely credited in ensuring the survival and continued existence of the Catholic faith but was rather part of the Counter-Ref ormation that had somewhat checked the spread of Protestantism.It was able to uphold and defend the traditions the Church regard as part of professing one's faith, thereby throwing back the accusations Protestants hurled at it for being on the wrong side of faith. As a parting shot, Catholic apologists in the Council of Trent and beyond, have riposted Protestant arguments by stating (ironically) that there existence was because of the Church and had there been no Church, they never would have existed at all. Works Cited Fisher, George P.The Reformation. Bibliobazaar, 2009. Madrid, Patrick. Where Is That in Tradition? Huntington, Indiana: Our Sunday Visitor Publishing, 2002. McNally, Robert E. , SJ. â€Å"The Council of Trent, The Spiritual Exercises and Catholic Reform. † Church History 34. 1 (1965): 36-49. Medham, Joseph. Memoirs of the Council of Trent. London: James Duncan, 1834. Roman Catholic Church. The Council of Trent. 1545. Hanover College. 14 Aug. 2010 .

English 101 Paper

Stephanie Semans December 4, 2012 English 101 Mrs. Tietjen Consumers will always disagree about whether the online marketplace is helpful or exploitative, but each individual has the independent responsibility to make the best decision. What comes to mind when someone says privacy? Places where no one can see anything, a place where you’re safe, well guess what, there unfortunally is no place like that. In the book â€Å"Blown to Bits† it explains that no matter where someone is theirs no privacy. 50 years ago, there were no cameras on the street corners or even laptops.On the laptops today there are webcams hooked into them and some turn on the computer on without knowing. I know it’s happen to me before. Even leaving the classroom to go to the bathroom you’re on at least two or three cameras. Internet consumers go online for banking and don’t think about how hackers could steal personal information. Yes it’s convenient and always there but, digital users would rather risk information for easiness and accessibility. But in a way technology and cameras are also good because Hal Abelson says â€Å"After one of the assaults, a victim took out her cell phone.Click! Within hours, a good head shot was up on the web and was shown on all the Boston area television stations. Within a day, Berman was under arrest and charged with several crimes†. (23) Technology isn’t all bad; it can be used for some good. So who’s to say that it’s neither good nor bad? Consumers can argue all they want about why it’s good or bad but no one has the right answer. Daniel Burrus of â€Å"is technology good or evil† says, â€Å"So it’s not about whether technology is good or bad; it’s about what we decide to do with technology matters†. CITE) Yes I agree that the privacy and security should be better and cause less heartache but at the same time it can be used for criminals and kidnapped people. For example, the other day my friend got her phone stolen and they pinged it to the locations it was recently at plus it could tell in a 400ft area they could narrow it down to and ended up finding it in someone’s car. Her and her family was happy that she got it back. Without the uses of technology today she wouldn’t have been able to find her phone or catch the guy on the transit.Just imagine the police are reopening cold cases because of the technology to go further in on evidence and details then they did back some decades ago. Like I said I can sit here and say that privacy is good and bad but when it comes down to it, no one has the right answer. If someone has a bad run with technology and it’s done nothing for them then yes their going to say it’s bad and causes trouble, but someone where it has helped them out so much they might say it’s amazing and I’m glad I have it. Some examples of why technology is â€Å"good† a re that the military is using it to help fly planes over the Middle East with cameras to spy.Also, without technology today we wouldn’t be able to help treat cancer with chemotherapy. Some â€Å"bad† examples are that terrorists and criminals have the ability to create bombs and hack computer to steal personal information about someone. In Korea where the woman let her dog go to the bathroom on the subway and they took pictures of her and she was known as â€Å"puppy-poo girl†, â€Å"Blown to Bits† says, â€Å"the pictures wouldn’t of made it worldwide, but the thought that it was posted and stuff is bad enough.The incident was captured by a fellow passenger and posted online. She soon became known as â€Å"gae-ttong-nyue† (Korean for â€Å"puppy poo girl†)†¦ It is unlikely that the story would have made it around the world, and that it would have achieved such notoriety and permanence)†. (Abelson 23) Last night I was look ing at the worldwide cams that are in the book and I looked up a highway near my house and it’s pretty cool because I never knew that there were cameras even hidden there.So to actually see the roads in Maryland kind of freak me out, Just knowing that the satellites can take pictures of your house from space, there really isn’t any privacy at all. Citations: Abelson, Hal, Ken Ledeen, and Harry Lewis â€Å"Naked in the Sunlight. † Blown to Bits, Uppersaddle River, NJ. Addison Wesley. 2008 19-72 print Burrus. â€Å"Is technology good or evil? † The Huffington post. Thehuffingtonpost. com, 24 Aug. 2012. Web. 03 Dec 2012. http://www. thehuffingtonpost. com/daniel-burrus/is-technology-good-or-evil_b_1826270. html.

Confucius Essay Example | Topics and Well Written Essays - 500 words - 1

Confucius - Essay Example It is wrong to leave this path for instant since a path that you are free to leave can never be the true path (Waley & Allen, 2000). In this account, the superior man is cautious and careful with respect to where he focuses his attention and is regarded. Humankind must thus give their mind to what is worth listening to and is worth saying. That superior man should always be watchful even when alone (Wing-Tsit, 2005). He contends that, when there are no stirrings of pleasure, anger, sorrow, or joy, the mind is in a state of equilibrium. On the other hand, when these feelings are stirred, and act in their due degree, the resultant is the state of harmony. That equilibrium is the root where acts of humanity grow. On the other hand, harmony is the path that guides them, such that when equilibrium and harmony exists in perfection, a happy order prevails throughout heaven and earth, and all things are nourished (Waley & Allen, 2000). Confucius contends that, the path of learning is to illuminate the goodness in man, to bring out what is best in people and to achieve the highest excellence. That once the true point of departure on this path is found thoughts becomes clear. Calmness yields peace needed for deliberations and such deliberations yield desired goals. He proceeds on this line of thought that to exhibit goodness in kingdoms, first order well, the states, which are for rulers. That it will follow to families, then the person rectifies their hearts. To do this, they first sought to be sincere in their thoughts by first extending to the utmost of their knowledge, and this lay in investigation of things. With rounded knowledge, as he espouses, then sincere thoughts, and rectified hearts, persons rectified and cultivated, order is brought to their families, to states rightly governed, and the whole kingdom is tranquil and happy. Here, he contends that cultivation of

Legalization of Drugs Essay Example | Topics and Well Written Essays - 1000 words

Legalization of Drugs - Essay Example However, before entering to the discussion about whether these drugs need to be legalized or not, it is necessary first to understand what drugs are. According to Gottfried, (2010), drugs are chemical components that are taken by individuals and have effect on how body works or functions. However, not all drugs are unsuitable. Medicines are legal drugs, but they help fight diseases and help the body function better. Nonetheless, some drugs are illegal. These are drugs that are addictive and have negative effects on human beings. Rationale of society and drugs The issue of legalizing drugs draws mixed reactions because different cultures have different views regarding the use and significance of these drugs. For example, some societies believe that the use of some drugs like marijuana has some spiritual significance attached to it (Gottfried, 2010). Cultures like Rasta movement popularly practiced in Jamaica believe that using marijuana is holy and has no harm using it. They believe t hat since marijuana is herb created by God and has the capability to make one feel high, should be legalized. On the other hand, some people highly believe in use of these drugs as a recommendation from traditional medicine men and women who recommend them to their patients. example, â€Å"Marijuana, is said to have important therapeutic effects and its seeds are highly nutritious† (Gottfried, 2010, 28). However, this has been met with considerable controversy. â€Å"Marijuana has been said to relieve certain types of pain, nausea, vomiting and other symptoms occasioned by such illnesses as cancer and HIV/AIDS† (Aquino, 2005, 1). ... It is crucial to note that even if some researches indicate such importance of marijuana, it should be only used under directions of a qualified medical practitioner. Proponents’ of view on legalization of illegal drugs Proponents of legalization of illegal drugs argue that legalizing drugs is the only solution to win the war against these drugs. It is true that the war against illegal drugs is an expensive undertaking. According to Worth, (2010), it involves expensive training of police officers and other agents in the war against drugs. In fact, proponents argue that the government can make large sums of revenue from the sale of these drugs instead of wasting a lot of resources to fight the same business that would otherwise benefit it. They believe this is the war the government can not win because dealers of these drugs invent new strategy to evade police arrest every new day. At the same time, they claim that if these drugs are legalized, many people will make money by in volving themselves in the drug business. Charles, (2008) noted that â€Å"this goes hand in hand with the idea that drugs encourage and attract criminal activities† (43). To counteract this, the proponents of legalizing these drugs argue that people engage in criminal activities due to unemployment and idleness (Gottfried, 2010). It is surprising how they argue that drug use is a personal decision, and it involves the life of the user. They argue that those that take these drugs have personal benefits accrued from these drugs. Some cite the importance of leisure, which is obtained from these drugs, and they argue that â€Å"all people have a right to choose the kind of leisure to have from the available choices†

How the marketing mix is used to create superior customer experience Essay - 1

How the marketing mix is used to create superior customer experience - Essay Example It is essential to understand why the topic is being researched. While most fast food companies have been trying to enhance customer experience, not all succeed. This is why the research objectives of this study are to ascertain the extent to which the four elements of marketing mix contribute towards superior customer experience. With the focus on McDonalds, the global fast food company, the study aims to understand the way the four elements have to be adjusted by McDonalds in its global operations. This would enable the restaurant and the fast food sector to understand where they lack and rectify their marketing mix strategy. Research design is the process of collecting, analyzing and presenting the data for the research. Knox (2004) suggests that there must be a link between the theory and argument, and the data collected. This enables the researcher to understand the constraints of the research and take an informed decision of the research process. Determining the research philosophy helps understand the issues involved in the research process and also understand how the data should be interpreted. There are different ways to interpret knowledge but the two most commonly used methods are the positivism (deductive/quantitative with hypothesis testing) and interpretivism (inductive/qualitative with hypothesis generalizations). The arguments are deductively strong if the conclusion is true, whatever may be the premises. On the other hand, if the premises support the conclusion then the argument is inductively strong (Rips, 2001). However, each method has its own advantages and disadvantages and hence the method chosen depends upon several factors. These factors include the purpose and the subject of the research, the size of the sample. Both these methods – the qualitative and the quantitative methods of research are linked to the interpretation of the philosophy – positivism and interpretivism. Positivism is based on the

Approaches of the Balance of Payment Essay Example | Topics and Well Written Essays - 500 words

Approaches of the Balance of Payment - Essay Example Balance of payment is an important section of the national economy of a country. It constitutes a major part. The report will primarily highlight the importance and relevance of balance of payment. Further it will emphasize on one of its approaches and will depict the importance of that approach in the present business environment. However in this respect, the elasticities approach will be highlighted. Similarly its relevance in the present business environment will be discussed. Nevertheless before getting into the discussion a brief overview of balance of payment is presented below:- The Balance of payment (BOP) can be referred to as one of the economic indicators which are mainly used to determine the political and economical stability of a country (Nayak 172). It takes into account the trade balance, financial transactions with the other countries for a specific period of time. Apart from this balance of payment distinguishes all the exports and imports, which embraces all the financial transactions, and it also differentiates monetary differences of the economic transactions. Now in the context of a country, if it has a positive BOP, then it signifies that a country has more funds coming in from the international trade than going out. While negative BOP illustrates that, a country has more funds flowing out than coming in. Elasticities approach is an approach of BOP that tries to predict the outcome after the impact of policy changes on BOP. In order to cite an example, elasticities approach primarily shed light on the impact of exchange rate on the balance. Furthermore, if the balance of payment is in equilibrium state, the elasticities approach assumes that the devaluation can certainly enhance BO (Gagnon, â€Å"Long-run supply effects and the elasticities approach to trade†). However devaluation to perform successfully, price elasticities of foreign demand of import and domestic demand has to

Arizona State University Essay Example | Topics and Well Written Essays - 750 words

Arizona State University - Essay Example As the requirement for professionalization in all the fields of organized undertakings is the index of modern business, universities and institutional managements are forced to induct more new courses in campuses with a motive of selling education at a higher price than ethically permissible. From the profit-making angle, most universities are adopting the policy of upsizing the classes inconsiderate of the defects awaiting their students and their own reputation in the future. This essay will focus on the argument that addition of excessive number of students to a classroom eventually damages the morale of students and the quality of the education offered by the university suffers due to the profit-motive ventures of most of the management of educational institutions today. The real impact The pressure imposed by the total system of a formative education that requires them to develop a career demands the students’ hard struggle for excellence. Induction of more names in the r oll means a teaching burden for many teachers. Faculty of many institutions have their grief that the increased class size adds pressure to their job and the quality of student attention suffers when the class is formed with a difference in performance levels of the students. They strongly argue that student outcomes from classroom lectures and practical demonstrations deteriorate easily with the students outnumbering the manageable proportions and also, the result of such forcible conditions before the faculty may force them to deleteriously change the mode of teaching. There have been a number of studies on the impact of classroom size on student performance in which many researchers rule out such possibilities. For instance, the study conducted by Glass and Smith in 1978 â€Å"concluded that if class size decreases, achievements increase for all students† (qtd in Rochester, 27). They believe that formative lectures and academic materials are distributed equally among all t he students irrespective of the size of the classroom and that they retain all essential subject information and material resources equally. However, it can be implicitly suggested that as the level of education goes higher, it becomes tougher for the students to learn the teachings without proper attention of lecturers. When the number of students becomes more, there are chances of classroom management issues related to time and discipline whereby the meritorious ones may face the serious threat of loss of quality education. Considering such spiritual elements involved in the course curriculum and the expectations of students about their achievement at classrooms, the student-teacher ratio must be optimally regulated. The impact of an increasingly high level competition at job markets and the random rearrangement of syllabus for the achievement of required accreditation status by many universities have made education a herculean task for most of the students. In many cases, student s feel annoyed about the sudden changes inside and outside the campuses, as the process of education becomes tougher for them with having to meet new challenges every day. When such conditions perturb the performance of the student with a better learning skill, they gradually become hopeless about their future in classroom filled with underperforming ones. The expectations are always seen high with bright students as their choices are mostly related to professional courses and comprehensive learning. The faculty, on the other hand can be demoralized by such hugely forcible insertion of more students as their lecture goes ineffective for the smarter ones in the classroom, and also for the reason that they lose their productive time meant for spending with top layer performers. When the size of the c

Closing the Gap Article Example | Topics and Well Written Essays - 750 words

Closing the Gap - Article Example The management process entails the channel that duties, orders and chores pass from the highest individual in the company’s hierarchy to the junior staff in the organization (Saxena, 2009). According to economists, good management skills and ethics complete the production cycle. However, this only happens if there is an excellent open door communication channel between the superiors, seniors and juniors. Most of the successful giant businesses corporate have acquired their large market shares through formulation and implementation of competitive management strategies. According to the article, ‘good communication’ is a vital factor ensuring the success of a business. Communication is employed through vertical and horizontal communication. Channels of communication have played a big role in the formulation of strategic decisions. For a firm to implement its strategies there should be effective and efficient relay of information from the managers to the subordinate staff. Management should achieve this through suggestion boxes, memos and the open door communication. Teamwork is a very important principle of management that starts from leadership skills. It ensures division of labor that helps in inventory and bookkeeping. They help in the follow up of business transaction which in turn helps ensures the success of the business. Organization score also influences a business’ success. ... Critique According to most economists, employment of principles of management leads the achievement of the set firm’s goals and objectives (Saxena, 2009). However, critics have come up with their theories explains reasons as to why firms fail irrespective of the implementation of the principles of management. These critic theories include the following: According to the article, communication strategy is the most important strategy to the success of a business. However, communication is not always the answer. While done at some inappropriate levels, it may lead to the business failure. For example, when a manager relays critical information to the worker, if they are not specialized in their departments, the messages may be interpreted in the wrong manner. Language barriers may also pose a threat to the communication process. The junior staff may fall prey to altered or faulty information due to the hierarchy of bureaucracy in the organization. Firms need to employ competent a nd professional workers who will help in the communication, implementation and performance of the business. Teamwork is also a principle of management but due to various factors brought up by critics, it poses a threat to the business. This evident where bad leadership and management skills are present in a business’ operations. The senior leaders should set examples to their junior staff by being key team players and not joy riders whose main objective is to command and get a monthly pay. Greedy seniors who become traitors by providing competitors with sensitive information have been a threat to the success of most international firms. Remarkably, team involves both internal and external emotions of the employees. Differentiation in most business entities