Autobiographical Paper Assignment Example | Topics and Well Written Essays - 750 words

Autobiographical Paper - Assignment Example The 1939 movie has its basis on Margaret Mitchell’s novel of a similar name published in 1936. Among the different movies that I have watched, Gone with the Wind remains the most outstanding. The impact, which the film made in my perception of life and all its challenges continue to last. Fleming’s Gone with the Wind’s most appealing aspect is its thematic approach. Despite being old and produced in 1939, the film remains influential in my life to date. It expresses the need for courage as the best way of surviving through times of crises in life. The movie’s approach to life is that it is characteristic of conflicts. In the movie, Fleming depicts conflicts in life through characters’ experience during the American Civil War period. Despite all the challenges of life, there is a need that people hold on by never giving up. The movie, therefore, emphasizes hope as a virtue that can keep people going. Fleming’s expression of the virtue of hope in life renders the movie influential in life. Based on the characters’ conduct, it is clear that determination is a sure way achieve every goal that an individual desires. Based on the movie’s themes, I established a fundamental life principle of endurance in the face of challenges after watching Fleming’s Gone with the Wind movie. The principles are invaluable to everyone regardless of gender, age, religion, or orientation in life. The movie, therefore, exceeds the limitations of time and lives on to represent the past and the present. The film explores essential characteristics of successful people by highlighting that there are always challenges along the path of all successful people. Perhaps an individual could be unaware that great leaders must learn to endure challenges that emanate from experiences. It is unprecedented that there will be a movie to remain relevant through history and inspirational to viewers in the same way as Fleming’s

Client-Server Networking Essay Example for Free

Client-Server Networking Essay What I can think of to return the computer to an operational state is troubling a video problem. It maybe relating to the graphic card and the program that may run with it. The graphics adapter may either be corrupted or installed wrong under a different version. For example if the graphic is supposed to be run on a x64 based window 7 instead of a x86 version. Making sure that your video card must have a display driver installed in order to do anything but the most basic drawing to the screen. If youre having any problems with your video card, one of the first things you should do is download the latest display driver, uninstall the current display driver, and then install the new driver you downloaded. This could help with any other problems that may have occurred. Another thing to remember is to uninstall your current display driver before installing one. If you dont uninstall first then you can sometimes cause some pretty obscure problems. Another potential problem solver is to try another monitor that can handle the screen resolution.

Sons and Lovers Essay -- essays research papers

In the novel, Sons and Lovers, by D.H. Lawrence, the protagonist, Paul Morel, represented the epitome of the phrase â€Å"mama’s boy.† Mrs. Morel was very demanding, and smothered Paul to the point where he felt it was wrong to love anyone else but her. Paul’s disturbing infatuation with his mother became an obstacle in what could have blossomed into successful relationships with two very important women in his life, Miriam and Clara. In Chapter 7, Paul shows a yearning for some connection beyond what he shares with his mother. In his free time, Paul is a painter, and he still needs his mother to do his best work, as he tells her. But Miriam allows him to take his work to another level. She makes him feel an intensity he has never before experienced. Miriam seems to have a sense of this connection. She was probably Paul’s most suited candidate as his wife. He knew her and her family for years, talked and visited her frequently, and eventually fell for her. He could not love Miriam completely because his mother did not approve of her. The connection between Paul and Miriam may be one reason that Mrs. Morel dislikes Miriam. "She could feel Paul being drawn away by the girl"(168). She seems to view Miriam as direct competition for her son's love and attention. Mrs. Morel felt that Miriam was the type of woman who would suck the soul out of a man. She’s not like an ordinary woman, who can leave me my share of him. She wants to absorb him. She wants to draw him out and absor...

(Written in Outline Format) Computers: A Necessary Evil :: Technology

COMPUTERS AS A NECESSARY EVIL DEFINITION: First of all NECESSARY EVILS means that though a particular subject or issue that affects human life might contain some disadvantages to it that does not rule out the fact that its advantages have a much stronger basis for it to be utilized. INTRODUCTION: In this modern day and age, the Computer era has seemed to revolutionize the concept of Industrialization thus affecting all humans in one way or another. Without them modern man would have had to evolve at a much slower pace since with the aid of computers certain aspects of work can be completed with precise accuracy. To maximize the benefits and minimize the harms those making decisions about the implementation of computer systems must be sensitive to the problems as the advantages. â€Å"It has a colossal qualitative defect that springs directly from its quantitative virtues. It increases probability and it decreases possibility† -Lewis Mumford EFFECTS IMPACT OF COMPUTER ON PEOPLE 1) POSITIVE IMPLICATIONS a) Job opportunities in areas of programming, computer operations and information system management. b) Greater job satisfaction, this is done by tackling of interesting problems that seemed impossible until the dawn of the computer era. c) Businesses today rely on computer technology to assist them in almost every area of corporate life. Computers have invaded grocery stores, fast food restaurants, big businesses and small offices. They process data, store information, work out complex mathematical problems, track inventory, and even control temperature and lighting in office buildings. Reliance on the high-speed digital computer is so complete that the world of commerce would break up to a sudden stop if computers were removed. d) Use by Public Organizations, through avoiding waste and improving efficiency in government agencies, school districts and hospital units can also result in better services and a reduced tax burden for citizens. e) Home use, it’s used in entertainment and hobby purposes, for educational uses, for family financial applications and for countless other tasks. 2) Potential problems a) Threat of unemployment - The greater efficiency made possible by the computer usage can result in job obsolescence and displacement for some workers who are not in any way learned in the computer usage. b) Use of questionable data processing practices -Input data about individuals are routinely captured by many organizations, are entered into computer processed files. Inaccurate and incomplete data about people have been placed in files. c) WINNERS OF INFORMATION TECHNOLOGY AREA AFFECTED HOW AFFECTED Financial institutions More free-based consumer and business services Programming Industry Proliferation of new packaged programs Larger Universities Programmed education opportunities Insurance Industry Lower life/ health/ property claims cost

Progressive Reformers

10/08/12 Progressive Reformers The Progressive movement has had a tremendous impact on society and preserving the doctrine of a democratic nation. The Progressive Era, which initiated between the years 1890 through 1920, was instituted because progressives who wanted to rid politics of corruption and inefficiency. Progressives wanted to curtail the power of the business trusts, and protect the general welfare of the public. The Progressive name derived from forward-thinking or â€Å"progressive† goals that its supporters sought to advance.John Dewey, who is known as the father of Progressive education, has been most influential in Educational Progressivism. His vision for schools tied to a larger vision, leading towards a good society. His focus on education was on teaching the â€Å"whole child†. This learning extended beyond the subject matter and the attention was on the needs and interest of the child. I like to look at this as a form of nature vs. nurturing. Progre ssivism and Pragmatism are similar in its aims.They both contained the same educational aims, needs and interest, in educating the whole child. Pragmatic philosophers, such as Rousseau, looked at the correlation of education and politics. Progressivism, as I interpret it, was more of a movement. This movement formulated interest groups, like unions, which seek interest around the progressive philosophy. These interest groups protected the needs of the people. Organizations such as American Federation of Teachers began in 1916, during the time of the Progressive Era.Interest groups like American Federation of Labor, founded in 1881, focused on skilled workers (such as painters and electricians) and Congress of Industrial Organizations (early 1930s) advocating the organization of workers in the basic mass-production industries (such as steel, auto, and rubber). A lot of the people, on the frontline, in this progressive movement were women, farmers, and African American. This movement made a profound impact on education. In a publication of Progressive Education, George Counts wrote an article which focuses attention upon the child.He states that â€Å"progressive education has recognized the fundamental importance of the interest of the learner; it has defended the thesis that activity lies at the root of all true education; it has conceived learning in terms of life situations and growth of character; it has championed the rights of the child as a free personality†. Child-centered educational practices are shared by progressive educators. The pedagogical method is object teaching. The teacher begins with an object related to the child's world in order to initiate the child into the world of the educator. The focus is on thinking and doing.Problem-solving skills are required to overcome obstacles between a given and desired set of circumstances. Education is not simply a means to a future life, but instead it represents a life to the fullest. Progressive educators view existing schools as being formal, not focusing on real life situations, and strict. They prefer variety in classroom preparations and informal interaction between the teacher and their student. Progressives prefer schools teach useful subjects (including occupations) and emphasize â€Å"learning by doing† rather than instruction purely from textbooks. This brought about schools such as trade and vocational schools.The student was placed at the center of thinking, â€Å"teach the child not the subject. † John Dewey’s model of learning is to: become aware of the problem, define the problem, propose hypotheses to solve, evaluate the consequences of the hypotheses from one's past experience, and test the most likely solution. Progressive like Dewey felt that children, if taught to understand the relationship between thinking and doing, they would be fully equipped for active participation in a democratic society. The educational program depended on cl ose student – teacher interactions that required altering of traditional subject matter.

Term Paper Writing

Term Paper Writing Term Paper Writing Term Paper Writing While writing a term paper, you should develop writing strategy. If you do not know how to write a term paper, how to start writing or collecting information, it is a good idea to create a timetable of your work.   For example, create a set of notes outlining the points you are going to make, it will significantly simply writing a term paper process.   The basic structure (outline) will help you to write a good college term paper. Good writing is a matter of proper training, a lot of practice, and hard work. The goal of your term paper writing is establish a good thesis statement and inform the reader about your point of view.   Depending on the term paper writing requirements, you have to produce either persuasive/argumentative essay or descriptive/research paper. Term Paper Topics As a rule, college term paper can be thought of as answer to a specific question that has been posed by your professor. The purpose of term paper writing is to make you think about the problem/issue and find the answer/solution to it. Prior to writing a term paper you should spend reasonable amount of time reading and thinking about the topic which was proposed. Make sure you understand what the question is asking for. The first step of writing a term paper is to make sure that you understand exactly what your teacher expects. Sometimes a teacher will assign a topic or thesis for term paper, and sometimes he or she will leave it up to students to pick their own topics. Analyze all of English term paper key terms and all instructions. If you are in any doubt, ask your tutor to explain what is required. Before you start writing a term paper, you should be able to state exactly what it is that you are trying to show. You should be able to state in a single short sentence. The next task is to determine how to persuade the reader that your thesis is correct. At this point, students frequently make one or more of several mistakes. Sometimes, they feel that since the thesis is clear to them, it must be true and everybody has to agree with it.   It is common to overestimate the strength of your own position. That happens because you have already accepted that point of view. In order to write a good term paper, it is necessary to think very carefully and clearly about your topic. CUSTOM TERM PAPER WRITING Alternatively, you are welcome to place an order at and your essay will be written by professional writer.   We deliver only custom written term papers free of plagiarism and in accordance to tutor's instruction.

Chromomorphic Fabric essays

Chromomorphic Fabric essays In todays image-conscious society, people are constantly looking for ways to distinguish themselves from the masses. Perhaps the most common way to achieve this desire is through the apparel one chooses to wear. The most noticeable aspects of apparel are style and color. While there are new styles appearing all the time, colors have virtually remained unchanged. Traditionally, the industry has worked to create fabrics which maintain their color regardless of environmental influences. (eg. Apparel that does not fade in the wash). Given societys individualistic, image conscious nature, ColorTek believes that there is a large, exciting, untapped market for apparel that changes color on demand. It is our goal to provide the textile and apparel industry with a series of new "chromomorphic" materials that can quickly change their color, hue, depth of shade, or optical transparency by the application of a user controlled outside influencing factor. ColorTeks research and development team will work to develop a chromomorphic film technology (CMF technology) which may be applied to fabrics and other materials. CMF technology can be incorporated into virtually all apparel, ranging from shoes, to accessories to clothing. It is imperative that the products using CMF technology maintain their physical properties such as texture, durability, weight, flexibility and fit. CMF technology must be resistant to water, atmosphere, extreme temperatures, pressures and stresses. The CMF technology must be impervious to color changes brought about by external, non-user-controlled stimuli (The electrical field generated by an airport security gate will not affect your apparel). Customers should not be able to detect any differences between their regular apparel and apparel featuring CMF technology except for the fact that they can change its color. The seven possible means by which chemicals can change optical properties ar...

beatles report essays

beatles report essays ?It Won't Be Long? by Lennon/McCartney It won't be long yeah, (yeah), yeah, (yeah), yeah, (yeah) It won't be long yeah, (yeah), yeah, (yeah), yeah, (yeah) It won't be long yeah, (yeah), yeah, (yeah), yeah, (yeah) Note: parenthesis added to emphasize that the lyric is largely backup to main line It won't be long yeah, (yeah), yeah, (yeah), yeah, (yeah) It won't be long yeah, (yeah), yeah, (yeah), yeah, (yeah) It won't be long yeah, (yeah), yeah, (yeah), yeah, (yeah) Now you?re coming, you?re coming home, You?re coming home, you?re coming home. Ev?ry night the tears come down from my eyes, Ev?ry day I?ve done nothing but cry. Now I know you won't leave me no more (mo) Chorus (?Till I belong to you?, is sung slowly with a pause before falsettoyou?, which is accompanied by descending chords on guitar for ajazzy? ending. It could be argued that it is a short coda.) This song presents a challenge as to identifying the parts of the song. It could easily be argued that the two lines that begin with,Ev?ry are the verses and the,yeah, yeah...? portion is a refrain with the other lyrics being the chorus. I feel however that the 'story? portion of the song begins withSince you left me It is odd that the verses would have identical lyrics, yet it is actually quite common to have repeating verses. Furthermore, I feel that the two lines, beginning withEv?ry?, are much more powerful as a refrain for they are shorter and lead into the chorus very well. Lastly, the chorus usually has thehook? or the part that everybody remembers. Theyeah, yeahs? offer such a melody and remain in one's mind long after the song is over. George and Paul's back up vocals add tremendous energy and help create movement in the song's slower sections. Even though they are singing they same lines as John, they act more like strings backing up they main melody. They offer a slightly contrasting melody that is resolved at the,You?...

Proposed Action Plan to End Police Discrimination Essay

Proposed Action Plan to End Police Discrimination - Essay Example (CNN.com, 1). Tabatabainejad may or may not have been justified in his actions, but from the videotape of the event, it appears that the police were certainly not justified in their actions. Campus police spokeswoman Nancy Greenstein commented, "This is a long-standing library policy to ensure the safety of students during the late-night hours" (CNN.com). But one wonders if this is actually the case. Would the police have treated a white male in the same way We are also seeing this same kind of behavior occurring within our own police force. The only way this problem can be stopped is by creating a plan of action that would require a major overhaul in the way the police officers of this city think about the people in the community, and vice versa. The needs assessment for this plan is described below. Recently, the police department has been under fire for its rough treatment of students of color during protests on the college campus. In fact, this type of police-student interaction has increased almost 75 percent in the past year. On the other hand, police violence against white students during protests has decreased 50 percent in the same period of time. Obviously, there is a disparity here that needs to be addressed. Our officers routinely neglect the investigation of crimes committed against minority groups so that they can spend more time on crimes against white people. They do not even respond to calls from minority neighborhoods in a timely manner. Of the 5,000 emergency calls the department received over the past year, 1,500 were from white citizens, while 3,500 were from minority citizens (black, Hispanic, Asian, and Middle Eastern). Ninety percent of the 1,500 white citizens' calls were responded to within a day, with an average of 50 police work hours going into investigating each of these calls. Only 30 percent of the 3,500 minority calls were responded to within a day, with an average of about 12 work hours put forth toward the investigation of these calls. This represents a serious neglect of duty when it comes to making sure that the safety needs of all citizens are addressed. Problem 3: Police harassment of minority owned and frequented businesses The department gets calls all the time from minority-owned and frequented businesses about the lack of respect, and the amount of grief, they get from the neighborhood officers. Over the past year, these incidents have increased 50-60 percent. It is unclear whether this really reflects a shift in police actions, since the number of minority-owned businesses in the community has also increased significantly. Still, it represents a disturbing trend. Problem 4: Racial slurs directed toward minority communities The officers on this force have, at times, been known to speak to Hispanics and other minority groups using derogatory language and racial slurs. Hundreds of calls have been received from concerned citizens about this issue. These incidents represent an increase of about ten percent over the past year, but this does not even reflect the number of remarks that go unnoticed or unreported. It is likely that there are many such cases. Sadly, this discriminatory

Math 157 course Essay Example | Topics and Well Written Essays - 750 words

Math 157 course - Essay Example This research will begin with the statement that mathematics is a fundamental tool that is used to solve puzzles occurring in nature. Thus teaching mathematics not only provided learners with a useful concept but also problem-solving strategies. Data analysis is a fundamental concept that we covered in the first week through the course. This involves processes used to inspect, clean and model data to derive useful information.   In this context, data refers to raw information obtained from the field or a real experiment. Real data is more complex than data used for class practice. Complexities of real data required us to apply data analysis software such as SPSS and Stata. Moreover, data collection is a costly procedure and, therefore, statisticians require the knowledge of probability. The concept of probability explains the outcomes of random events and the likelihood of certain occurrences. These concepts are useful in determining samples in a field study or a survey. The concep ts of probability are established on the existence of a sample space consisting of possible outcomes and ratios that represent each possibility. For example, a coin tossing experiment has two outcomes and a sample space sample S = {H, T}, with P (H) =P (T) =  ½. In the third, fourth and fifth week we covered the concepts of geometry. Geometry provides essential mathematical concepts that are used to describe the size, shape and relative position of an object.

Essay 2 Example | Topics and Well Written Essays - 750 words - 13

2 - Essay Example However, Etzioni claims that these jobs do not provide educational advancement due to their highly structured nature (Etzioni 303). The jobs offer many skills without considering the length of time the employees need to acquire these skills. In addition, there are evidences of many students dropping out of schools to take up the low-skill jobs on full-time basis. Supporters of teen jobs claim that the jobs help poor performing students in academic and those from lower-class families get income and some training. However, Etzioni refutes the claim by arguing that the jobs only perpetuate the students’ unfortunate statuses. Many teens in these part-time jobs also work for too long, approximately 30 hours per week. Hence, they lack enough time to attend to their schoolwork. Others also claim that teen jobs offer an opportunity for teens to learn teamwork and work under supervision. However, they tend to teach the wrong kind of compliance. Furthermore, the control is tight and inappropriate because most places of work try to save on cost by employing teens instead of an adult figure in the supervising position (Etzioni 305). Thus, the teens cannot get a chance of learning from an elderly, more knowledgeable, and stricter supervisor. Consequently, inappropriate teen values dominate in these places, fueling degradation of values among young sters. Additionally, parents cannot precisely evaluate the money that the youths receive. In most cases, the teens channel most of their earnings to purchasing youthful status symbols that cannot contribute to any meaningful developments. Etzioni’s essay clearly reflects some of the experiences I went through in paid teenage jobs. Most teen employments only provide an opportunity for students to escape responsibilities and school to gratify their desire to embrace the American adult consumerism. In one of my junior years in high school, I Essay 2 Example | Topics and Well Written Essays - 750 words - 11 2 - Essay Example On the other hand, Immanuel Kant developed the Kantian ethics which refers to deontological ethical theory that was developed as a result of enlightenment rationalism which looks at the intrinsic value of an act. If the act is intrinsically good, then it can be decided that the act has good will in it and it can be adopted as a good act. Kant developed categorical imperatives which are commands that determine the actions that will be accepted or rejected in a given societal set up. In deciding whether to do an action or not, one must decide whether anyone else will choose your line of thought if faced by a similar dilemma. If the choice would be different then the action should not be done. One should also ensure that the action done is in respect to human beings and not just self-centred. The two theories have a number of things in common. First they uphold doing what is good to humanity. Unitarianism ensures that one evaluates the magnitude of the consequences and whether the positive results will out-weigh the negative ones. Kantian ethics emphasizes on the need to do good to the society and doing the actions that are not self-centred. On the contrary the actions done should always reflect on the betterment of the whole societies’ living. This means that the two theories ensures that the actions that individuals will do in a given situation must be analysed well and if the consequences will be positive to the individual and the society then it should be done. For instance, our leaders are often faced with situations where they have to make decisions that can either be of benefit to themselves or the whole society. Being the lawmakers in parliament, they can use their mandated powers to draft laws that can increase their salaries and benefits at the expense of the tax-payers money. In such a situation the decision to do such an act should be driven by an evaluation of the

MENOPAUSAL TREATMENT Assignment Example | Topics and Well Written Essays - 500 words

MENOPAUSAL TREATMENT - Assignment Example Such symptoms include hot flushes and alteration of the vagina area (Newson, 2013). On the other hand, there are various ways of alleviating symptoms. One of such is through hormone replacement therapy (HRT). However, HRT being avoided due to the various risk associated with it (Newson, 2013). Hence, such risks have forced most patients to opt for herbal treatments. The paper will focus on â€Å"herbal† treatments as a first-line option for their menopausal symptoms. It will also address their effectiveness as well as side effects or interactions with the herbal treatments. There are various herbal treatments for menopausal symptoms. The first herbal compounds are known as phytoestrogens. These are plant compounds and have the same chemical components as the female sex hormone oestrogen (State Government of Victoria, 2015). Hence, they act as oestrogen receptor parts in a woman’s body and helps in reducing symptoms (State Government of Victoria, 2015). The first is known as isoflavones. The natural source for this phytoestrogen is soybeans, beans, and red clover (State Government of Victoria, 2015). The other one is known as lignans. It is easily found in fruit, vegetables, grains, and oilseeds. The third one is known as coumestans. It is easily found in sprouting seeds such as alfalfa. The only challenge is that soy products are thought to lead to the development of breast cancer in women. Therefore, there is advice to avoid such products in those women that are at high risk of developing breast cancer (State Government of Victoria, 2015). The drugs have been shown not effective in alleviating hot flushes (Cleveland Clinic, 2014). The other medicine is St John’s wort (Hypericum perforatum). It has been shown useful in reducing symptoms. The only challenge is that this medication may interact with other drugs one is taking causing severe side effects (State Government of Victoria, 2015). The other one

Crisis Management Essay Example | Topics and Well Written Essays - 1000 words

Crisis Management - Essay Example It consists of techniques of how to prepare for and respond to a negative events and it includes actions well-coordinated which will control the damage and preserve or restore public confidence to the organization. a) first, the leader should set with the help of his/her top management team, a crisis management plan which should be in accordance with the values and the philosophy of the organization and which identifies different levels of crisis in the organization. b) Create a crisis management team which will identify possible crises and develop plans, roles and responsibility for preparing and mitigating each of the crises. The leader should help this team in analyzing crisis by various attributes such as industry, location, process etc. From 1990 - 2007 , according to ICM, the white collar crime is still number one in the list of most common crises, followed by mismanagement, workplace violence, labor disputes and class action suits. The top executives are the ones that made the news in 2007 for mismanagement and white collar crime. Workplace violence recorded the biggest increase of any of the 16 crisis types ICM tracks. The types of crises that ICM tracks are the following: catastrophes, casualty accidents, environmental, class action lawsuits consumer activism, defects& recalls, discrimination, executive dismissal, financial damages, hostile takeover, labor disputes, mismanagement, sexual harassment, whistle blowers, white collar crime and workplace violence. It is impressive that product defects and recalls rise up to 44% over the year before. The most crisis prone industries in 2007 were: software makers, pharmaceutical companies, petroleum refining, natural gas companies, security brokers/dealers, banking,

MENOPAUSAL TREATMENT Assignment Example | Topics and Well Written Essays - 500 words

MENOPAUSAL TREATMENT - Assignment Example Such symptoms include hot flushes and alteration of the vagina area (Newson, 2013). On the other hand, there are various ways of alleviating symptoms. One of such is through hormone replacement therapy (HRT). However, HRT being avoided due to the various risk associated with it (Newson, 2013). Hence, such risks have forced most patients to opt for herbal treatments. The paper will focus on â€Å"herbal† treatments as a first-line option for their menopausal symptoms. It will also address their effectiveness as well as side effects or interactions with the herbal treatments. There are various herbal treatments for menopausal symptoms. The first herbal compounds are known as phytoestrogens. These are plant compounds and have the same chemical components as the female sex hormone oestrogen (State Government of Victoria, 2015). Hence, they act as oestrogen receptor parts in a woman’s body and helps in reducing symptoms (State Government of Victoria, 2015). The first is known as isoflavones. The natural source for this phytoestrogen is soybeans, beans, and red clover (State Government of Victoria, 2015). The other one is known as lignans. It is easily found in fruit, vegetables, grains, and oilseeds. The third one is known as coumestans. It is easily found in sprouting seeds such as alfalfa. The only challenge is that soy products are thought to lead to the development of breast cancer in women. Therefore, there is advice to avoid such products in those women that are at high risk of developing breast cancer (State Government of Victoria, 2015). The drugs have been shown not effective in alleviating hot flushes (Cleveland Clinic, 2014). The other medicine is St John’s wort (Hypericum perforatum). It has been shown useful in reducing symptoms. The only challenge is that this medication may interact with other drugs one is taking causing severe side effects (State Government of Victoria, 2015). The other one

Advanced Financial Accounting Assignment - Accounting by employers for Essay

Advanced Financial Accounting Assignment - Accounting by employers for employees' retirement benefits - Essay Example Actual returns on plan assets are reduced from this pension cost for purpose of its recognition on income statement. SSAP 24 requires that pension cost is the long term funding costs that is evaluated by actuaries and should be spread over the total period in order to smoothen the cost from year to year. Similarly actuary evaluated scheme surpluses are also spread out over the total period and the net charge of each year is expressed as percentage of payroll. On the other hand the approach under FRS 17 emphasis that ‘what is shown as the cost in the profit and loss account is the cost of buying one year’s benefits for the scheme members i.e., the benefit accrued during the current accounting period.’(Standard Life, page 4)1 SSAP 24 requires that a consistent valuation method be used to calculate best estimate of pension cost, and a regular and standard contribution rate is computed to meet the estimated pension costs. Surplus or deficits of pension costs are spread out over remaining working lifetime of current memberships. But SSAP 24 does not specify any amortization method. With the result there were prepayments on balance sheets when the company was in deficit and provisions when the company was in surplus. Accordingly a number of dubious assets and liabilities used to be created on application of this standard rate. Balance sheet was therefore not a fair representation of assets and liabilities under the pension plan. With implementation of FRS 17 ‘this spreading or accrual based approach was abandoned and instead proper recording of balance sheet assets and liabilities has become the focus of revised accounting standard.’(Robert Kirk, page 237)2 Every year the actual returns on plan assets are compared with the expected returns on plan assets. The expected return is generally equal to the fair value of the plan assets at the beginning of the period multiplied by the expected

Remedies for Lazy Bones How to Get the Laziness Out of Your Students Essay Example for Free

Remedies for Lazy Bones How to Get the Laziness Out of Your Students Essay Teaching as a rewarding career can be frustrating sometimes when you have difficulty in motivating the students. This is even harder to those lazy students. Mentors are the ones responsible in treating these lazy bones among them. They should stay with these students regardless of the difficulty of your effort. First, teachers should be open-minded. They should consider that students don’t have only one subject – that is your subject- and they have to think about their other subjects. They may have six or more subjects to think about and their teachers maybe also give them a task to accomplish. Teachers should understand that. Teachers may think that the task is easy, but you need not to forget that they also have other subjects, which might require more difficult tasks. Second, teachers should be good motivators, considering that students have different interests. Even the lazy students have motivations, and teachers should discover them. As much as teachers reward good students, they should also reward lazy students if they ever participate in class activities. These rewards should not necessarily be gifts or material. Just a praising word like â€Å"good job† is enough. When students feel an experience of inner accomplishment and satisfaction, he is more likely to become motivated. Third, they should give the students choices. They need to feel like they have some power and control over their educational experience. Let them work. Act as facilitator. Create opportunities where lazy students can participate. Do not only teach the students but get them involved in class. Teachers should remember important points: The lazy students may not work-unless they are motivated. And, they have to give rewards for accomplishments. Otherwise, motivation may not continue.

Globalisation Today Throughout The Modern World English Language Essay

Globalisation Today Throughout The Modern World English Language Essay Globalisation means the extending the relationship and broadening interdependence amongst different people from different parts of the world (Daniels et.al, 2007: 6). In todays world the process of globalization has developed to such an extent, that it is argued that there are few companies that operate solely in their domestic market (Kotabe and Helsen, 2008:20). To support the above statement According to Whettingsteel (1999:19) has estimated that 70% of UK companies have business partners outside the domestic market. Apart from that do not actively sell abroad, still face foreign competitors in their own domestic markets. Whereas many domestic oriented companies get there raw materials, components, or labour from abroad (Worthington and Britton, 2006: 368). Further on In business operation management, Manager has to manage conflicts within the organisation but these conflicts are heightened in the management of international operations due to the different national culture of work force. Manager as well as marketer requires the understanding of the consequences or effects of cultural differences of language, religion, value, system, customs, and education in the cross cultural organisation while working or marketing a product. And cultural factors are least tangible but in some ways the most important of the factor which should be taken into account while doing international business (Forrester). According to Czinkota et.al (1996: 298) defines Culture, à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ it is an integrated system of learned behaviour pattern that are characteristic of the member of any given society. Whereas it include certain elements such as language, religion, value, attitude, manner and customs, aesthetics, education and social institutions. According to Lee and Carter (2005: 424) agrees and says that à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ trust, commitment and communication are a required pre-requisites for the development and maintenance of good rela tionship. Where communication is majorly an indicative of spoken language which is established factors in cross cultural business interaction where language is considered as important key element or factor because other factors such as trust, commitment, cultural affinity, experience etc are accessed through the use of language. According to Swift à ¢Ã¢â€š ¬Ã‚ ¦culture is the door to a market and language is the key to that door. The above statement is supported by Holden (1989: 9-10), à ¢Ã¢â€š ¬Ã‚ ¦..Whereas marketers have accepted that language is a facet of culture, they come to find it more productive to see culture as a facet of language. Whereas according to Worlds foremost linguists and literacy scholar George Steiner (1975), à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.the application of the concept of exact science to the study of language is an idealized simile (Holden, 2002: 230). And language provides a bonding to whole process of relationship development of business (Swift, 2000). Due to which it can be said that Foreign language competence is a major component of successful cross-cultural relationship development through which companies are looking for development of international relationship (Swift, 2008: 3). High level foreign language competences can advantage an likely to build up in terms of acquiring a better understanding of foreign business culture which may confer some benefit in selling and negotiation (Clarke, 1997:80). Whereas international business literature on one hand and linguistic literature on the other appears to say very little on the importance of particular language in relation to the international activities of firms and the economic, political, and technological power associated with individual languages (Nigel 1989: 1). Language also has a vital role in process for communicaton. The process of Communication: Model of communication process comes in many forms such as verbal, non-verbal and mathematical. On the other hand regardless of other models forms it share three basic element such as sender, message and receiver (Delozier, 1976: 2). Where sources (Sender) is a person or group of people having a thought to share with some other person or group. For e.g. group of people who are viewed as singular sender or receivers are the United States governments, the internal revenue service. After that Encoding, this is process of putting through into symbolic form which is controlled by sender for e.g. printed or spoken words such as in marketing, a magazine advertisement and television commercials. The next element is channel; it is a way in which messages moves from sender to receiver such as media, Television etc. According to Lasswell (1971: 84), is also known as media analysis. After Channel, Decoding is a next element which is Vice versa of encoding where receiver has to send the transform ing message symbol back into thought. And at last the receiver where person or group with whom the sender share his thoughts for e.g. In marketing, the receives are known as the prospective and present consumers of the firms product (Delozier, 1976: 3). Sources: model of communication process But in the above process of communication the key element of effective communication is encoding and decoding which is very important to understand (Swift, 2008). Because sometimes if the message is not decoded or translate properly to a receiver or if receiver unable to understand the language of the sender then It is not of any use. For e.g. Rural areas in India where any company advertising their produce in English language and most of the rural population is not able to decode it properly then there is a no use of such advertising. Company would directly incur a loss. According to Miller (1963: 7) says that, à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦..if the people communicating are unfamiliar with the code or if they are unable to distinguish amongst the symbols, errors become likely. Sometimes within the same language the same thing can occur such as technical and professional jargon, where language is understood by people working in the industry but appearing meaningless to an outsider, even if the outsider is speaking the same language. So it is clear that encoding and decoding process must work within same culture context or frame work (Swift, 2008). So In the process of communication language plays a vital role in market which includes Verbal communication as well as Non Verbal communication. Where verbal language is divided into written or spoken language in four main areas such as: Syntax (rules of sentence formation), semantics (System of meaning), phonology (systems of sound patterns) and word morphology (word formation) (Keegan and Green, 2005: 126). And Non Verbal communication is an oldest method of communication where no oral or written language and body language was the sole means of communication (Bolton, 1979:78). It includes Kinesics (gestures, touching, liking, conviction, emotions etc) and Proxemics (personal space and territory) (Swift, 2008: 45). It is communication process plays a vital role in marketing such as while informing, pe rsuading and negotiation. According to Clarke and Wilson (2009), says that language is considered as an important tool for marketer on the bases of three different factors which are explained in detail as follow: Informing: For a Marketer it is important to keep in mind while informing about the product in particular country should use a local language or translate. There is an good example based on informing and selling of product said by Germany, s ex- chancellor, Willy Brandt: When I come to sell to you in England, then I will speak in English but when you come to sell to me in Germany then you must speak German (Weber, 1989: 159). An example of information provided on the bases of language such as marketing done in India where information are provided in form of verbal language and non verbal language of communication such as a TATA product i.e. Tata sky DTH and Airtel product i.e. dish TV. In their following advertisement such as In Tata sky DTH advertisement are based on the informing about the product in technical ways by using the brand ambassador of Bollywood actor Aamir Khan who is known as a perfectionist in the entire bollywood industry. His advertisement is based on verbal communication wer e the words spoken from an actor indicating directly about the product. The punch line is Isko laga dala toh life Jhinga la la where as Airtel product i.e. Dish TV advertisement are based on emotional factors while informing the people about the product by using emotional guesters such as old couple love story. Their brand ambassador Shahrukh Khan who is known as the King of Emotional Drama in entire industry of enterainment. Where in his advertisement the emotional factor, body language, guesters etc were use to indicate about the product to people. And the punch line of Dish TV is ghar aayi zindagi which means it bought new life to your house it indicates emotions. So as he know India has an High context Culture factor where the emotional part such as gestures compare to Low context culture for countries such as America where clear communication modes (Kotabe and Helsen, 2007: 127).But sometimes while informing about the product the marketer need to keep in mind about the use of p roper language such as In United Kingdom the snickers bars were sold under the brand name of Marathon because they felt the name was too close to the English idiom for female Lingerie (Knickers) (Kotabe and Helsen, 2007:115). Whereas in Middle East countries, are male dominated countries where if any gestures used while informing about the product should be respectful because mixing men and women in focus group is prohibited in Saudi Arabia and if the advertisement are related to women they should be shown with total respect on television cameras . Where in China, marketer should keep in mind while informing about product to the people such Book which pronounced as Shu which sounds as I hope you loose and the word Clock pronounced as Zhong which sounds as death. Persuasion: According to Austin, Persuasion is the communication act that carries out both these goals such as an audience that has been persuaded has understood an expression or utterance and other one believes its message (Tailard, 2000:145). Persuading someone is like performing an act (roughly that of affecting someones belief or desires) using some form of communication usually language (Tailard, 2000: 146). And the word To persuade is typically given as one of the first example of Perlocutionary by speech act theorists for e.g. Locutionary act: which means saying something such as young woman holds up a bottle of Coca-Cola and shouts Coke is the real thing in front of Television camera. Illocutionary act: are performed in saying something such as a young woman is shouting Coke is a real thing where she asserted that a product called Coke is the real thing. Perlocutionary act: are performed by saying something such as a young woman shouting Coke is the real thing where she is persuaded millions of television viewers around the world that drinking coke is a worldwide experience (Austin, 1962:102). According to (ibid: 101) says that At the end the effect of Perlocutionary acts as major effect upon the feeling, thoughts, or act of the audience or of the people or of the speaker which is an comes under non-verbal communication. Where there should be proper use of language consider the market of particular country while advertising about the product. Negotiation: A process through which parties move from their initially divergent positions to a point where agreement may be reached (Steele and Beasor, 2007:3). Whereas According to Cellich et.al (2004: 25), the concept of negotiation is interpreted differently from one culture to another for e.g. In U.S. negotiation is a mechanical exercise of offers and counter offers that leads to a deal which is cut and dry method of arriving at an agreement whereas in Japan, negotiation is sharing information and developing a relationship that may lead to deal. Sometimes negotiation style used so effectively that domestically it can be inappropriate while dealing with people from other cultural background. Indeed it can be more harmful than gaining (Gulbro and Herbid, 1995: 4). In some countries such as Greek sees contract as a formal statement, announcing the intention to build a business for the future and the negotiation is completed on when work is accomplished. Where as In China, approach is rather to establish a negotiating process based on human relationship and often dependent on nature and concern of creating a bonding of friendship (Drew and Herbig, 1997: 20). According to Petcher (1992: 47) says that, there are four aspects of culture are especially important in negotiating well such as spoken language, body language, attitude towards time and attitude towards contracts. There is an example based on above statement which negotiation between American and Japanese , where the same spoken word can have three different meanings and direct refusal are considered as impolite. Sometimes words used by Japanese are does not have the same thing to an American or European such as words like difficult and it will take some time means no. and not even the body language is same such as in Japanese audibly sucking air through their teeth means they are feeling pressured and where as hearty handshake convey the sincerity in New York and London which make Asian Uncomfortable (Cellieh et.al, 2004: 12). According to Turnbull and Welham says that the ability of communicate with a buyer in his own language leads to a lowering of the psycho social barrier to interaction. Whereas a Psychological disadvantage to the buyer of having to negotiate in foreign language which can be barrier to an socialization. And native language use can reduce the feeling of isolation and encourage developing more positive attitude towards foreign negotiator (Swift, 1991:44). To support this above statement there is an example given by Swift (1991:44), where an export sales executive working in Spanish market where he experienced the psychological disadvantage. He explained I am aware that sometimes they (Spanish people or suppliers) revert to their own language just to get an idea and while negotiating in English they talk between themselves in their native language. Role of Foreign Language in market: For achieving the success in foreign market it is necessary to communicate effectively with foreign customers or business partners (Swift, 2008: 81). And also for an marketer its an importance thing to understand or to speak according to local language due to which people can understand the language of marketer For e.g. In India today also 72% of Indian population lives in rural areas (Haub and Sharma, 2006).where they are not able to understand business language but its necessary for an marketer to speak in local language or national language of India to promote or want to sell their product to customer. Its like a marketer has to Think locally and act globally. And also according to Swift (1991: 36), one should accept to speak in customers language to do well in international market. To support the statement of Swift there is an example such as British companies will still need to speak the language of consumers in the countries where they trade. (Hurn, 2009: 303). And there is one more example such as at time difficulties faced by foreigners while doing the business with Italy when they assume that italian business culture is similar to France or Germany. But there culture is greatly dependent on contract fo which knowledge of the language is so vital for an marketer (Swift, 1991:43). English is considered as international business language for communication in any part of the world (MacDonald and Cook, 1998: 216). And According to Britannica World Data Book, (1992) it is said that 69 countries designated English as an official language. whereas in many Multinational companies in Europe such as Nestle , Erickson etc have considered English as their common business language for their internal communication (Kameda, 2000: 204) and also there is an example of internal communication where it was considered strictly by company called Asea Brown Boveri Group an Swiss multinational company where they made English as an official language for high level meeting, send letters to colleagues who stays in Sweden written in English said by CEO and Chairman Mr. Barnevic ( Taylor, 1991: 92). Apart from English, Other language should also be given importance in foreign market while entering into a business with particular country because According to European Commission (2005) say s that, Language Skills will be important in achieving European policy goals, particularly against a background of increasing global competition. Due to which some companies are making their staff to learn different types of languages which is most commonly used in market. There is an e.g. (ELAN) where Top 10 languages in which firms are training in their staff from last three year. There is a diagram which indicates that how much other language is given importance (ELAN report, 2006:1-2). From the above pie Chart indicate the top 10 languages in which firms have trained there staff in last 3 years. Where English (25%) have been an major Language which id followed by Germany, French, Italian, Chinese, Czech, Dutch, Portuguese, Danish, Estonia and other Language (ELAN Report, 2006). There is an example why companies are giving importance to other language as well such an Irish Exporter where two-third (62.5%) of Irish export are sold to customers whos native language is not English and it important that ability to communicate effectively in language other English should be a concern to Irish companies (Clarke, 1997:82). Language barrier: Holder (1989: 3), suggested that lack of understanding of the social and cognitive dimensions of language can be as important as the inability to understand the formal linguistic system.

Kidneys :: essays research papers

Kidneys   Ã‚  Ã‚  Ã‚  Ã‚  In vertebrates, kidneys are the two major organs of excretion. Excess water, toxic waste products of metabolism such as urea, uric acid, and inorganic salts are disposed of by kidneys in the form of urine. Kidneys are also largely responsible for maintaining the water balance of the body and the pH of the blood. Kidneys play important roles in other bodily functions, such as releasing the erythropoietin protein, and helping to control blood pressure.   Ã‚  Ã‚  Ã‚  Ã‚  Kidneys are paired, reddish-brown, bean-shaped structures. They are about eleven centimeters long. Kidneys are located on each side of spine, just above the waist. They are loosely held in place by a mass of fat and two layers of fibrous tissue. It is believed that the kidney first evolved in the original vertebrates where freshwater organisms needed some means of pumping water from the body. The kidney became adept at reabsorbing glucose, salts, and other materials which would have been lost if simply pumped out of the body by a simple organ.   Ã‚  Ã‚  Ã‚  Ã‚  The cut surface of the kidney reveals two distinct areas: the cortex- a dark band along the outer border, about one centimeter in thickness, and the inner medulla. The medulla is divided into 8 to 18 cone-shaped masses of tissue named renal pyramids. The apex of each pyramid, the papilla, extends into the renal pelvis, through which urine is released from the kidney tissue. The cortex arches over the bases of the pyramids (cortical arches) and extends down between each pyramid as the renal columns.   Ã‚  Ã‚  Ã‚  Ã‚  Urine passes through the body in a fairly complex way. The initial site of urine production in the body is the glomerus. The arterial blood pressure drives a filtrate of plasma containing salts, glucose, amino acids, and nitrogenous wastes such as urea and a small amount of ammonia through the glomerus. Proteins and fats are filtered out of the plasma, to remain in the normal blood stream. The plasma is now called glorular filtrate. One-hundred to one-hundred-forty milliliters of this filtrate are formed each minute!   Ã‚  Ã‚  Ã‚  Ã‚  The filtrate passes along a convoluted tibule. The majority of the water content and some of the dissolved materials are reabsorbed through the walls of the tibule and back into the blood. Water, sodium, chloride, bicarbonate, and all glucose are reabsorbed into the bloodstream, yet products such as urea and ammonia remain in the tibule. During the final stage of the passage process, most of the remaining filtrate is selectively reabsorbed until only about one percent of the original filtrate is to be excreted as urine.   Ã‚  Ã‚  Ã‚  Ã‚  Urine is eventually collected in the kidneys. The urine is collected in

Graduation Speech: This is Not the End :: Graduation Speech, Commencement Address

It sure took me a long time to get this far. At times I thought I wouldn't make it through high school because as I was growing up I would watch my older brother, Jason, struggling in school. I would think that if he was having trouble, then I would too. My Mom heard about Hall High and their different way of teaching, so she enrolled my brother. As time passed, his grades got better and he quit skipping so much. So when I could, I enrolled in Hall, expecting this school to help me. It did! I like Hall because of all the extra attention from the teachers. Everyone here is on a first name basis, and if I had a problem, they were by my side to help me. I could ask them anything, and they would guide me, steer me in the right direction. But the main thing I like about the teachers here at Hall is that they take time out of their way during or after school to help out me with my troubles ... and I have had a LOT of troubles. History, for instance. I just couldn't see why I needed it. But, Pat, my History Teacher taught me that if you learn about the past, it helps enable you to predict the future and not keep making the same mistakes. If you know what has happened in the past (like concentration camps) we can help make sure that doesn't ever happen again. If you keep doing what you've always done, you'll keep getting what you've always gotten. If you want to change, you have to do something different. There are also many things I've learned about myself here at Hall. Like, how to cope with my problems. Now I know how to work through them. Thanks Mary. Thanks Jane. I've made many friends in this school, Friends that I hope to have for a lifetime. Not just the students, but teachers too. As I proceed in life, I plan on coming back and visiting all of you. All of you helped make me who I am today. George Matthew Adams said there is no such thing as a "self-made man." We are made up of thousands of others. Everyone who has ever done a kind deed for us, or spoken one word of encouragement to us, has entered into the make-up of our character and of our thoughts.

Comic books Essay

Comic books established themselves as an independent media in which story abides its own rules; progression of story follows by specific use of frames sequences and their composition. Judging by the structure of comic books and graphic novels we can see many similarities with other medias, like movies adaptations of comic books and just movie itself. However, we cannot deny distinctive differences of these two medias. Films have their own perception and flow of time and so do graphic novels. Both make an impact by using their own way of storytelling. But what media is better for telling stories when it comes to movie adaptations of comic books? For me idea to bring comic book story to big screen has its drawbacks and benefits. Beside obvious part of movie – sound, some movies benefit from original visual style of their source material, movies like Sin City, 300 and Dick Tracy, which makes them striking due to the film’s â€Å"moving image† feature. Or other way around, for example, when film director like Tim Burton applied his own visual style while producing Batman, which was supported by bizarre and eccentric characters like Joker and The Penguin and by Gotham itself. Same with Guillermo Del Toro and his adaptation of Hellboy. But my position is that comic book movies are not that sophisticated in comparis on with their original material, but only if consider that original material were stand alone graphic novels like â€Å"Watchmen†, â€Å"V is for Vendetta†, â€Å"Sin City† e.t.c. But at the same time, films based on mainstream pledge of comics industry like â€Å"X-men†, â€Å"Spider-man†, â€Å"Batman† and so on, in some cases, don’t really fall that far behind from their comic book versions. To show that we can examine several movies that were filmed based upon graphic novels and break them down by categories of what make comics to be â€Å"comics† and then compare. â€Å"Comics†¦juxtaposed pictorial and other images in deliberate sequence, intended to convey information and/or to produce an aesthetic response i the viewer† (Scott McCloud, â€Å"Understanding of comics†) Starting from obvious – comic books are collections of static images, therefore the way how reader perceives information depends on the way how comic book artist manipulate these visuals. In Scott McCloud’s book â€Å"Understanding of Comics† author tells us about how comic books use our understanding of events by executing specific transition of â€Å"frames† like scene to scene, action to action or aspect to aspect. We cannot also overlook â€Å"the graphic style† of a certain comic book, which also plays a major role in storytelling. In addition, â€Å"composition† of these two particularly taken elements is what holds all imagery together to create a specific narrative, on each page separately and jointly. Sin City is a very visual example, both on comic pages and on screen. Creators of this movie, including author of original Sin City (Frank Miller), captured the strongest feature of comic book – black and white imagery with some coloured elements, grotesque characters and, in some parts, shots were borrowed from comic book panels. â€Å"Some of the stills from the film look so much like frames of the comic book as to make no difference. And there’s a narration that plays like the captions at the top of the frame, setting the stage and expressing a stark existent ial world view.† (Roger Ebert) One of examples of it is scene where Marv kills priest in confessional booth, it was transferred frame by frame from comic book page. This scene, in my opinion, is the closest in representing comic book way of narrative in movie. Because sequence of original frames are â€Å"action to action† has almost similar pacing with movie, despite difference in executing them, when in comic book it is shown on one page and in movie it is a movement of frames. Sin City is a good example of a very well transferred material from one media to another, but mostly because material is much more stylised than, for example, Watchmen where style is used more as a supporting tool: â€Å"The actors are mined for the archetypes they contain; characters are rotated into a hyperdimension. We get not so much their presence as their essence; the movie is not about what the characters say or what they do, but about who they are in our wildest dreams.† (Roger Ebert) Visually movie does not inferior to original work, even though comic images look much bolder and it supports character’s design and make scenes look much more organic, when in movie you still see that actors are just actors and that is where audience has to use their suspension of disbelief: â€Å"a willingness to suspend one’s critical faculties and believe the unbelievable; sacrifice of realism and logic for the sake of enjoyment† (Samuel Taylor Coleridge) But we cannot say that Sin City is completely original work, it obviously borrows a lot of elements from older comic books, such as â€Å"The Spirit† or â€Å"Dick Tracy† and from films of 30-40’s. Element such â€Å"crawling shadows† was used intensively in many frames and added a lot to every scene were characters casted shadows on their surroundings. This shows that comics are not that different from movies, in terms of what they are showing to viewer, but form of comics media is what makes it unique and substantive: â€Å"each successive frame of a movie is projected on exactly the same space – the – screen – while each frame of comics must occupy a different space†¦space does for comics what time does for film!† (Scott McCloud) That being said, from example of Sin City we can say that graphical features are not that hard to reproduce in movie where stylisation is a major feature, same with frames. However, composition of the whole page works completely differently from films and that is where adaptations fail at reproducing comic books’ form. Another example of graphic novel adaptation is Watchmen created by Alan Moore and Dave Gibbons. When Sin City is much more stylised story, Watchmen is much more about context and themes. As graphic novel it uses every opportunity that is given to it as comics media. One of the most interesting is composition of frames throughout the novel, Movie adaptation of Watchmen does not show given themes in the same way like original version does, simply because it doesn’t have this ability like â€Å"page composition†, and even if tried to use it might have ruined the form of film media. As an example, running theme of Rorschach’s mask, which changes its pattern constantly. Dave Gibbons and Alan Moore created layouts that are symmetrical and in the middle of the book you can find this symmetry as well, and not just randomly placed, but used in the scene where Rorschach is being interviewd by psychiatrist with Rorschach test. In movie, though, we could not see this additional narrative, despite film director’s (Zack Snyder) attempts to recreate other visuals of Rorschach’s theme, like some silhouettes of symmetrical images, mostly in scenes where characters die. Speaking of Rorschach’s mask in terms of representation in both versions: in comic book mask was changing, but due to media of comics, we could only see specific patterns, which were deliberately drawn as something straightforward to emphasise what character was going through, or just like vague patterns as audiences’ personal test, especially when Rorschach was facing towards reader in close ups. This ingenious way of creators to establish once again comic book’s media and their understanding of it proves that comic books form will always take advantages to use its’ own limitations for creating something very unique for its media. In movie version constant moving of pattern doesn’t let concentrate on it long enough before it replaces by another pattern. Although there is one pattern that can tell what is Rorschach’s mood is at that moment – scene Rorschach’s ambush by police forces. His mask creates crosses on his eyes which is effective but less original than ideas from comic book.

Models of Corporate Governance

The basis of the model of corporate governance can be identified in their approach to the three dimensions of decision making which are considered as the essence of corporate governance. The decision making is centered round the three basic questions; (a) by whom the decisions are to be made, (b) for whom the decisions are attempted to be made and (c) what are the resources that back up the decision making approaches. The ultimate aim of analyzing the decision making process through these questions is to underpin the agency to whom the accountability is due to be directed[1] This part of the study deals aims to contrast the Islamic corporate governance with the Western approach which is exhibited by at least two models which this paper considers. Governance Framework in Western Perspective The European system of corporate governance encompasses a socially responsive corporation where the shareholders and others are encouraged to exert influence over policies that are being adopted to the extent that they are not in conformity with a socially responsive attitude. Similarly the board members and managers are not discouraged either to follow their view points so that the decisions make the firm a socially responsive one[2]. However such a direct influence over the functioning of the firm is not provided for in all the market systems. For instance in Germany and other countries like Austria and Switzerland the governance is administered by a two tier board consisting of a ‘supervisory board’ and an ‘executive board’. The executive board represents the top management and the members of the supervisory board is composed of outside professionals and in some cases employee representatives just to oversee and discipline the executive board. Even in the case of ‘managed corporation’ model widely prevalent in the United States directors and managers found it worth to take the advise of the institutional shareholders in the conduct of the business of the firm. When this relationship is further expanded it leads to the formation of a ‘stakeholder model’ of corporate governance which protects the interest of all stakeholders.[3] Managed Corporation Model The model of managed corporation answers the question of ‘by whom’. This model is underlined by large public companies with a dispersed shareholding[4]. Under this model managers occupy the central role with the authority to strategy formulation and setting the policies of the company. While the Board takes the responsible of hiring the managers the managers lead the directors and shareholders. The Board is also given the responsibility to monitor the performance of the mangers appointed and remove them in case of unsatisfactory performance. The shareholders’ role is limited to replace the Board in case of poor performance of the company. Thus the scope of corporate governance under this model is limited to the extent of appointing the right managers and controlling their performance. Socially Responsive Corporation Model This model takes the position to answer the question ‘for whom’. This model presupposes the interest of the shareholders as the foremost principle of corporate governance as laid down by the OECD ‘Principles of Corporate Governance’ [5] Thus the concept of shareholder value has been made the yardstick against which the performance of the management need to be measured. This is the practice in the United States, the UK and several other Anglo-Saxon countries and has also been recognised as a matter of prominence in Europe and Japan too. Under this model the institutions view the firms eligible for potential investment in their securities to have a clear market directive to enhance the returns on the existing capital. [6] Accounting and Corporate Governance The process of identifying, measuring and communicating information for facilitating the user to make meaningful decision is provided by accounting. According to Baydoun and Willet (2000) [7] accounting disclosures in ‘managed corporation model’ is often limited to the extent the individuals that control the resources needs the disclosure. However the fact remains that the corporate governance issues can be addressed and explained by detailed financial statements since these issues are normally concentrated on the agencies having a wider financial stake in the entity. This explains the terms with what resources and to whom the accountability is directed. Islamic Perspective of Corporate Governance The important principles of good corporate governance and the codes of best practice developed during the last decade, imply that directing the companies and controlling them to function according to defined moral standards which are acceptable to the community in general[8]. The principles do not just recognize achieving the economic efficiency or earning maximum profitability as the best practice. According to Mervyn K Lewis (2005)[9] there are two aspects which particularly shape the nature of Islamic corporate governance. The first one is concerned with the Shariah which claims sovereignty over all the aspects of life of any human being. It is so extensive it covers ethical and social issues; and also it talks about civil and criminal jurisdiction. Shariah lays down the principle that every believer of Islam must conform to the basic principles of Islamic Law. Each one of them is expected to observe the ethical standards derived from economic principles irrespective of the status or social position. â€Å"These ethical principles define what is true fair and just, the nature of corporate responsibilities, the priorities to society, along with some specific governance standards† (Mervyn K. Lewis, 2005). Secondly, Shariah has also provided some specific Islamic economic and financial principles along with the business ethical standards, which have a larger influence upon the corporate practices and principles. â€Å"Included here are the institution of zak ¥h (the alms tax), the ban on rib ¥ (usury) and the prohibition on speculation, calling for the development of an economic system based on profit and loss sharing† (Mervyn K. Lewis, 2005). Dimensions of Decision Making and Islamic Perspective of Corporate Governance The three dimensions of decision making with respect to corporate governance under Islamic perspective is answered in the following way: By Whom According to Mervyn K. Lewis (2005) the question of by whom the decisions are to be made the Holy Quran is providing a correct response by promoting mutual consultations and once decision is taken then there has to be a firm belief that it will do good to everyone concerned. He further adds that when the basic principles of Shurd are followed it requires the leaders to encourage others to take part in the process of decision making. Thus consultation is made the key word by Shariah and this implies that â€Å"An employee would be expected to contribute his or her knowledge to the formulation and implementation of the organizational vision, and consultative procedures should be applied to all those affected, i.e. shareholders, suppliers, customers, workers and the community† [10] For Whom Under Islamic perspective of decision making process there is the clear answer to the question as to for whom the decisions are attempted to be made. The answer is that the ultimate end of any business and economic activity that involve the human beings are to be considered as being done to the grace of Allah and the ways and means employed to accomplish the activities should never deviate from the law of Islam as quoted by Shariah in any way (Mervyn K. Lewis, 2005). With Whom and to Whom Mervyn K. Lewis (2005) points out that the third requirement for ensuring corporate governance principles in an Islamic perspective involves the process by which an effective religious supervision is undertaken. The objective of this supervision is to ensure that the operations, contracts, and procedures of the enterprise are in conformity with the Islamic code. Algaoud and Lewis (1999)[11] observe that the process covering the religious supervision is explicitly illustrated in the case of Islamic Financial Institutions. In addition the religious auditors provide a comprehensive report on the adherence of the Islamic principles across the full spectrum of the business activities. The religious audit helps to improve the functioning of any corporation towards achieving the Islamic principles by undertaking the following distinct functions: (1)  Ã‚   the religious auditor advises the Board and the top management about the acceptability of the transactions and the contracts proposed to be entered by the firm and also on the development of new products (2)  Ã‚   the second function of the religious auditor is to make a comprehensive report to the shareholders as to the compliance by the management the Islamic principles in the running of the organization and (3)  Ã‚   the audit of the creation of Zakah fund to ensure that the fund is created after a proper assessment of the amount to be contributed and the administration and distribution of the funds are carried out as per the Islamic principles (Mervyn K. Lewis, 2005) Points of Distinction Hanifa and Hudaib (2003) [12] identify the following difficulties that the Islamic perspective of corporate governance face while adopting the best corporate governance practices. (1)  Ã‚   Under the Western approach to the corporate governance the business morality is primarily based on ‘secular humanist’ values governing the ethical foundations of the business while the Islamic perspective of corporate governance follows the principles laid down by shariah as the guiding force (2)  Ã‚   The basic beliefs and values in the Western corporate culture predominantly considers the self interest and even with some modifications there may not be the case that the larger interest of the society will be considered. This is totally against the Islamic principles (3)  Ã‚   Thirdly the Western model of corporate governance is based on agency theory and there is no place for stewardship theory.[13]The basic difference lies in the actors who are agents with a self interested opportunistic approach who can not be motivated to be stewards to act in the best interest of the principals. In the case of Islamic perspective of corporate governance there is no place for self interest of the agents, [1] Mervyn K. Lewis (2005) ‘Islamic Corporate Governance’ International Association for Islamic Economic Review of Islamic Economics Vol. 9 No 1 pp 5 – 29 [2] Mervyn K. Lewis (2005) ‘Islamic Corporate Governance’ International Association for Islamic Economic Review of Islamic Economics Vol. 9 No 1 pp 5 – 29 [3] Lannoo, K. (1995). Corporate Governance in Europe. CEPS Working Party Report No 12. Brussels: Centre for European Policy Studies. [4]Pound, J. (1995). Ã’The Promise of the Governed CorporationÓ, Harvard Business Review, March-April, reprinted in Corporate Governance (2000), Harvard: Harvard Business School Press. [5] OECD (1999). OECD Principles of Corporate Governance. Paris: OECD. [6] Lewis, M.K. (2003b). Ã’Globalisation and Corporate GovernanceÓ in M. Shanahan and G. Treuren (eds.), Globalisation: Australian Regional Perspectives. Adelaide:Wakefield Press. [7] Baydoun, N. and Willett, R. (2000). Ã’Islamic Corporate ReportsÓ, ABACUS, 36(1), pp. 71-89. [8] Gooden, S. (2001). Ã’Participation of Stakeholders in the Corporate Governance of Islamic Financial InstitutionsÓ, New Horizon, 114, November, pp.12-15. [9]Mervyn K. Lewis (2005) ‘Islamic Corporate Governance’ International Associ ation for Islamic Economic Review of Islamic Economics Vol. 9 No 1 pp 5 – 29 [10] Baydoun, N.; Mamman, A. and Mohmaud, A. (1999). Ã’The Religious Context of Management Practices: The Case of the Islamic ReligionÓ, Accounting, Commerce &Finance: The Islamic Perspective Journal, 3(1 & 2), pp. 52-79. [11] Algaoud, L. M. and Lewis, M. K. (1999). Ã’Corporate Governance in Islamic Banking: The Case of BahrainÓ, International Journal of Business Studies, 7(1),pp.56-86. [12] Haniffa, R. and Hudaib, M. A. (2002). Ã’A Theoretical Framework for the Development of the Islamic Perspective of AccountingÓ, Accounting, Commerce & Finance: The Islamic Perspective Journal, 6 (1&2), pp. 1-74. [13] Davis, J. H.; Schoorman, F. D. and Donaldson, L. (1997). Ã’Towards a Stewardship Theory of ManagementÓ, Academy of Management Review, 22(1), pp. 20-47.

Apple Inc. Health and Safety Measures Research Paper

Apple Inc. Health and Safety Measures - Research Paper Example The company is not free of controversies as it has been criticized for its business practices, labor, practices and its own environmental practices, some of them revealing horrific experiences. Particularly, where touch screens are produced, campaigners reveal horrific injuries that say they suffered due to being exposed to deplorable working conditions in factories which are said to have led to some of the staff committing suicide in the last two years. Protests have been seen in areas such as outside a flagship store in Hong Kong as pictures have allegedly shown injuries suffered under terrible conditions as well in Hezhou, China. Recent complaints and campaign by SATCOM add on the many complaints that have been aired in relation to the ill-treatment of employees in the apple Smartphone producing companies in china. One of the assertions of SATCOM is that the employees are forced to work for long hours; 11 hours a day, seven days a week and with just a 24hour break at the end of th e month. The SATCOM activists assert that the factories making Apple iPads and iPhones in China resulted to asking employees to sign pledges not to commit suicide, (Keize, 2013). This was attributed to 14 workers committing suicide 16months after employment on the basis of poor working conditions and inhumane treatment in the factories.... ent in the factories (Daily Mail Reporter, 2013) In addition, interviews with 170 workers and supervisors in several Foxconn factories in Shenzen and Zhengshou show that punishments are the primary management tools in the factories as SACOM (Students and Scholars against Corporate Misbehavior) says the workers had often been told to clean toilets, sweep lawns and confessions pinned on the notice boards or red out to colleagues, The Foxconn campus dormitories retain their pathetic living conditions with 20-39 workers sharing three bedroom flats; sleeping eight in a room in bunk beds. The workers are also not allowed to use electric items such as kettles or laptops and as well not allowed to sit when working as standing is ascertained as a means to keep them nimble enough to do their work effectively and for long, as reported by The Guardian, (2012). Other complaints in the media concerning the employee and Apple products users’ welfare include a recent story in the newspapers c oncerning an attempt by Apple to replace chargers in UK after iPhone injuries were reported on the use of the chargers. This followed after massive reports of people serious injured from faulty phone chargers; the chargers were said to have exploded on the users’ face as they connected them for charging. For example, the report from china asserts that a woman suffered eye injuries after her iPhone exploded on her face while talking on the phone. This is an indication that Apple has been providing faulty products to consumers and are thus in a hurry to fix the problem by replacing the faulty chargers (Apple Inc. 2013). Another related issue is the resend lawsuit by a woman on Apple on the assertion that her iPhone exploded on her face. This occurred while lying on her bed with the iPhone beside

Multicultural Education Essay Example | Topics and Well Written Essays - 2000 words

Multicultural Education - Essay Example In addition, the paper shall develop an action plan that will enable to cope with latent barriers and ensure that communities and families feel the care of their success. Community demographics The current astonishing classroom diversity predicts the foremost demographic shift in the United States community. In the year 2010, the Hispanics accounted for approximately 43 percent of the population growth in the United States. For the next 20 years, the school aged population would include an increase of 64 percent of Hispanic. In the year 2000, the Asian, non Hispanic school aged population would be estimated at approximately 4 percent plus a projection of 6.6 percentage increase over the years. The Native American and African American populations have stagnated over the years since the year 2000. In other words, the demographic changes within the American classrooms constitute approximately 43 percent of students from ethnically and racially diverse backgrounds. The Latinos are about 20 percent, the Blacks 17 percent of the school population. The white students represent approximately 57 percent of the enrollment within the public schools. This is a decrease from approximately 61 percent over the years since 1993. ... Approximately 300,000 school age children have no homes. Over 20 percent of the nation’s children in the school age live in economic poverty. Consequently, this data on demographic changes in the United States community proclaim that educators initiate pedagogical approaches, which address the needs of learners of their linguistic and cultural background, immigrant status, or social class. Diversity expected in the classroom There is escalating diversity as well as the mounting recognition of diversity in communities, nations, states in the world. The United States school community has experience diversity in the classroom. They encompass cultural, ethnic, racial, religious, language, and socioeconomic diversity. Such forms of diversity offer a pure, excellent context for learners to acquire the skills and multicultural understanding required in the local communities. All students should incorporate multicultural perspective so as to enhance a proper self understanding and sel f concept. The perspective initiates understanding and sensitivity of others in the community. One can formulate decisions and obtain effective actions based on multicultural synthesis and analysis. Instructors and students have the ability to address issues with an open mind. Diversity in the classroom enhances an understanding of the practice of stereotyping, respect for all people and self pride among students. This enhances a low degree of thinking stereotypically. The teachers, who are relevant culturally, use the best known for effective teaching. Research shows that, successful instructors of learners of color demonstrate behaviors that match those of the instructions. Teachers who apply culturally relevant pedagogy possess more expertise of their professional

Business Culture in China Essay Example | Topics and Well Written Essays - 750 words

Business Culture in China - Essay Example Economic Environment Economic environment refers to all economic factors such as economic structures, economic philosophy of a country, economic policies, planning, controls and regulations which affect the functioning of a business organization in a country. In China, the government has absolute control over all markets and owns all resources. The buying power of the people of China is high and continues to rise constantly and with this rise, tremendous business opportunities are created. The high population of China also provides a good market for products as local consumers eagerly purchase western goods. In addition, the high population also provides ready and sufficient labor to the business firms or organizations (Yong, 2005). The stock market is also an economic indicator of how the Chinese economy is performing. Investors can get information on the performance of any sector of business that they wish to invest in through the stock market. From a market perspective, the pressu re to innovate has not existed in China because the demand for goods has never outweighed supply. The Chinese innovation has also been affected by the economic impact of the low labor costs and the foreign direct investment policy. China’s has a good infrastructure that promotes business operations. It has good communication systems, transportation systems, energy facilities and internet and technology (Yong, 2005). Legal Issues The legal environment incorporates a number of legal regulations of doing business in a given country. The regulations ensure that the interests of businesses organizations do not go against the national interests. The regulations can either be government legislations or... This essay gives an insight into the business culture of Chinese people. For example, showing impatience or humility in a business deal implies mischief and one can change the power balance in one’s favor. Guanxi (which means relationship) is also a very vital characteristic of the business culture of China. Good business relationship reduces frustrations, disappointments and risks in business. The Chinese culture is very different from the western culture in that whereas the western countries make deals with any person, Chinese people will only make business deals with those whom they think are trustworthy. Therefore, for the western countries to do business with them, they have to prove that they are trustworthy. Economic environment refers to all economic factors such as economic structures, economic philosophy of a country, economic policies, planning, controls and regulations which affect the functioning of a business organization in a country. In China, the government has absolute control over all markets and owns all resources. The buying power of the people of China is high and continues to rise constantly and with this rise, tremendous business opportunities are created. The high population of China also provides a good market for products as local consumers eagerly purchase western goods. In addition, the high population also provides ready and sufficient labor to the business firms or organizations. China has for many years been politically stable and this has promoted foreign investment.

Should be banned or not smoking in the sociery Essay

Should be banned or not smoking in the sociery - Essay Example Some of these arguments are seen to include. Why Smoking should not be banned in Society Proponents of smoking point out that most societies accept that adults can be able to decide to cause some form of harm to their individual selves as long as such harm is not seen to extend to other individuals. As such, the imposition of smoking bans in public places is not essentially valid as passive smokers who do not wish to involuntarily inhale tobacco smoke should naturally avoid going to places where smoking has been allowed. Proponents of smoking point out that as a result of its being legal for individuals to be allowed to smoke, it is essentially not within the rights of governments to try and cause people to desist from smoking. Smokers are not a liability to anyone as they are able to find their own healthcare via the relatively high taxes that they happen to pay on tobacco and in any case, any efforts by the government to try and dissuade smokers from smoking would be extremely diff icult as heavy smokers are normally seen to be addicted to nicotine and cannot be able to give up on smoking easily. It is also pointed out that any attempts to ban smoking in public spaces would have the involuntary effect of driving most clubs, bars and pubs out of business as smokers would avoid going to such places. These businesses would also be seen to run the risk of generating less revenue by any bans on tobacco sales (Whittingdale 130). In most places, pubs are seen to be social communal centers that aid in bringing the members of a given community together and in addition to this function, they also provide ample job opportunities for individuals that might happen to be having relatively few job skills. As opposed to attempting to place a ban on smoking, pubs should be encouraged to set up non-smoking bars to cater for the needs of the non-smoking patrons. There is a relatively large number of non-smokers who are seen to be working in smoky environments and do not seem to mind it. Most individuals are of the view that it is better for them to be working in the smoky job environment as opposed to the unenviable option of not having any job at all. In the event that an organization happens to employ a large number of non-smokers, it is possible for the company to invest in the installation of ventilation fans to help in removing the smoke from the office. Why Smoking should be banned in Society Scientists have been able to show that smoking is fraught with a number of dangers as it can lead to cancer, heart disease and stroke. According to Hong, the use of tobacco is largely considered to be the single largest cause of cases of preventable cancer deaths across the world. Cigarette smoking is estimated to account for an approximated over 1 million cancer deaths in the world each year, with a staggering ninety percent of lung cancer incidents and mortality cases being attributed to smoking (386). In addition to this menace, smoking has been shown to not only harm the smokers, but also any people who might happen to be near the smoking individual in what is commonly referred to as passive smoking. Although the smoker makes the active decision to engage in smoking, the people around the smoker essentially do not make the decision to smoke in a passive manner and as such, a complete ban on smoking in society should be effected so as to effectively protect such individuals. The enforcement of a ban on smoking would serve to encourage smokers

Toulmin Schema Essay Example | Topics and Well Written Essays - 1000 words

Toulmin Schema - Essay Example The researcher states that the Federation Aviation Administration (FAA) requires airlines to give their crew a 10-hour rest time before commencing a duty period that includes flying. The ten-hour rest period may include the time a crew takes to commute to or from their houses or hotel room. Moreover, the carriages should not reduce the actual time for sleeping the chance to below 8 hours. Meaning the pilots and crew only have two hours to commute, which practically is not enough, thus they end up eating into their 8 hour sleeping time. Additionally, FAA has extended the length of continuous time off during a one-week period from 24 hours to 30 hours. The flight crewmembers should use the rest opportunity to sleep instead of doing other things during the period. The FAA further asserts that persons whose internal clock may be off due to flipping back and forth between different zones require additional time off. However, airlines rarely observe these rules and regulations. Jochen Wirt z and Loizos Heracleous assert that motivating staff through rewards and recognition has helped Singapore Airlines build desirable behaviors among crewmembers. The airline offers interesting and varied job content, symbolic actions, performance-based share options, and a significant percentage of variable pay components related to a person’s contributions and the airline’s financial performance. The company also provides bonuses based on its profitability. Additionally, the company uses its numerous international accolades, companywide meetings, and open communication to make staff motivated. Motivation and communication have helped Singapore Airlines realize service excellence. This approach has created job satisfaction, and overall, excellent service to customers.

Good afternoon friends Essay Example for Free

Good afternoon friends Essay The theme of Vicki L. Sears â€Å"Grace† can be seen in the relationship that develops between two of the characters, Billie Jim and Paul. Billie is an orphan who gets along with his sister and is adopted by Paul and his wife. Billie displays a desire to trust and accept their new parents while sister remains suspicious. Vickie Sears illustrate that although children suffer abuse and neglect, there is hope that they can learn to trust and build self-esteem. Billie Jim is a silent child who relies on his sister to protect him. Paul and his wife come to get them but Billie is hiding in a tree to escape from some of the bigger boys. His sister steps in and fights the older boys to get Billie down. She describes him as a â€Å"sissy†. Billie has to use the bathroom, but instead of asking their new parents he pinches his sister. Paul takes him to the restroom and his sisters concern gives us an understanding into prior abuse and possible reasons for Billie Jim’s reserved behavior. Although Paul would never hurt Billie Jim intentionally at the  end of the story he does. His death not only means an end to their relationship, but also an end to their secure home and protection. Billie loses the starring role along with the friend he has made, and is back into his uncertain life led by corrupt adults. â€Å"The Lesson† by Toni Cade Bambara is when Toni attended college and come of age as a writer. Bambara was at the head of radical politics, the feminist movement, and African American culture in Harlem when it was the 60’s. Her writing uncovers the differences forced on  African Americans of that time which America avoided and could not interfere. The story is a window for the reader into Bambara’s reality as much as it is a lesson for the immature woman Sylvia the main character. â€Å"The Lesson† is a first person narrative told by a young, poor, black girl growing up in Harlem in an undetermined time period known as â€Å"Back in the days when everyone was old and stupid or young and foolish, Sugar and I were the only ones just right†. Going by the prices some can accept it was sometime in the early seventies. The story is about a trip started by a local woman, who is the only educated person in the neighborhood and has taken it upon herself to uncover the unthankful children of the neighborhood to the world outside of their worried community. The last stop is FAO Schwartz in Manhattan, where the toys of white children cost more than all of the children’s household yearly incomes combined and the lesson is almost lost on the children. The story closes by making plans to spend the left over cab fare change they stole from Miss Moore. At the last second Sylvia turns on her friend and goes off alone to think of the events of the day. The story’s theme focuses on education and the need for education as the results of knowledge. It proves how learning can lead to grief but that the grief is necessary for helpful change. The author also studies different types of pride and purposes of leadership and the various ways people show respect or disrespect for each other. Underlying the entire story is the concept of economic difference between whites and blacks in the United States.

Debates on “Standard of Care” in Research

Debates on â€Å"Standard of Care† in Research Current debates on â€Å"Standard of Care† in Research on Human subjects in the Developing World Zoheb Rafique INTRODUCTION: For sometimes now, medical and bioethics communities have been facing some of difficult and divisive issues regarding the ethics of the international research. These issues often get fuel, when the interventional research is conducted on the poor and vulnerable people in the poor developing countries. Normal term â€Å"Standard of the Care†, against which some of new interventions and inventions are tested in the medical research has not been adequately defined. This term is often usually taken to mean the â€Å"best proved treatment† for any of the condition under investigation in any of the trial. The debate regarding what constitutes a reasonable and fair standard of care for subjects in the developing countries and those who participate in the clinical trials has been aroused by the critics of the studies on transmission of HIV. Those critics also argued that the placebo controlled trials of the new regimens as to prevent the vertical transmission of the HIV were hi ghly unethical because of the reason that they included the placebo arm rather than â€Å"best proven treatment† which is available in the developed countries. While some of the commentators considered criticisms to be unbiased and associated with imperialistic attitudes. This debate made it very clear that high standards of the research plans to have not been comprehensively and adequately defined. Although there was some justified concern that the pressure from US food and the drug administration could â€Å"dilute† declaration of the Helsinki, and critics were also confident that whether a trial was ethical could be deduced from text of a declaration. But some declarations such as declaration of the Helsinki, that governing international research ethics are accepted like the constitutions and needing interpretation. Also assuming what is ethical, goes beyond merely following all the prescriptions and also requires some moral reasoning (1). In this article, I will di scuss and comment on various debates on standard of care in human research in the developing world. DISCUSSION Equal standards of medical care during research, reflecting equal respect for the dignity of subjects, could be taken to mean any one or a combination of several requirements. It is arbitrary and not justifiable to select only one of these, for example, which drugs are used to compare the standard of care in developed and developing countries. In context of some disputed studies on the issue of HIV transmission, the forced emphasis on some â€Å"best proven drugs† having greater considerations of whether those drug regimen can be safely applied in the different settings. Also little attention has been paid to fact there were so many differences between the pregnant women in the developing countries, and in countries where â€Å"best proven† treatment previously been established. The pregnant women in the developing countries present to the antenatal clinics at much later in the pregnancy than women in original studies; they are often malnourished and anemic, and they of ten live within some context in which the breast feeding having different implications for the newborn infants. Moreover, the advice don’t breast feed would then contradict years of the intensive education by WHO (World Health Organization). Also concerning use of the placebos, the approach than also been simplistic. A placebo arm is legal and justified in any trial requires some careful consideration of the potential benefits and harms in those specific contexts and they cannot be just simply deduced from any general declaration. And of course it is very necessary to acknowledge the fact that many of the placebo trials are often unethical because they are performed largely for the marketing purposes just to show that â€Å"me too† drugs, have effects and actions greater than those placebo, and rather than to study that they are better than the existing similar, often cheaper, drugs. Also not only should nothing to be done to make it easier to perform such trials, but also each and every effort can be made to reduce and decrease wasting time, money on the â€Å"promotional studies†. In these situations where there are some good reasons for the placebo controlled trials, those should be considered on the merits rather than to be precluded by any bluntly designed clause in the declaration. To protect the host communities from the exploitation, most of the commentators argue that the efforts to improve the health care in developing countries should never ever involve the research that uses and utilizes less than â€Å"Worldwide best† methods, and meaning best of methods available anywhere in this world. Most notably, paragraph 29 of the Declaration of Helsinki states: â€Å"The benefits, risks, burdens, and effectiveness of a new method should be tested against those of the best current prophylactic, diagnostic, and therapeutic methods†. The debate over the issue what standard of the care should be required for the individuals p articipating in the research trials typically focuses on the research conducted in the developing countries by the investigators from the developed countries. This focus makes some sense. Most of the clinical research is conducted by the investigators from the developed countries, and most of communities lacking the access to good health care are located in developing countries. Researchers from the developing countries can also exploit the host communities. And also the communities in the developed countries lack access to best methods available in the world, and increasing the potential of being exploited. Then a complete analysis, should also address the potential for exploitation and independent of nationality of investigators, and the geographic location of any study (2). When the Helsinki calls for â€Å"the best proven therapeutic method† than does it mean [A] â€Å"the best therapy which is available anywhere in world†? Or does it say [B] â€Å"the standard th at is applicable in that country in which drug trial is conducted†? Helsinki is not very clear about this. But I must say that [1] a detailed and careful analysis of document and also its history tells us that the best therapy standard was intended initially and primarily as the standard of medial practice. This conclusion yields another conclusion: that [2] â€Å"the best proven standard of therapy must necessarily be the standard which prevails in that country in which clinical trial is being carried out. In part, interpretations A and B often differ over what I call the question of relevant reference point. Also emphasizing this disagreement makes it appear as the dispute hinges on question of whose medical practice constitutes relevant medical practice. So, the sides of the debate are divided into the proponents of local standard of care and also the critics who often champion the global standard of care. Framing the debate as the question of relevant reference point, how ever, effectively obscures a more fundamental source of disagreement. To see this, consider a crucial assumption that lies behind following argument. It is sometimes claimed that (1) because content of the standard of care is often fixed by local reference point and (2) because the prevailing treatment for preventing the maternal-infant HIV transmission in those countries where short-course AZT trials were conducted was no treatment at all, that (3) use of the placebo does not fall below established standard of care. Also it is important to see, however, that in order for (3) to follow from (1) and (2), we have to adopt the local reference point for standard of care (3). The ethics of the placebo-controlled trials to prevent the perinatal transmission of the HIV infection in continents like Asia and Africa have been widely debated. Some critics have argued that it is very unethical to leave the patients untreated when the proven life-saving treatment and therapy is being used in oth er parts of the world. We note, that conduct of the placebo-controlled trials in any developed country which would be unethical in some other developed country, has evoked some of furor that surrounded HIV perinatal transmission trials. The patients on other hand can choose not to take part in the trials. Reluctance to participate in the trail may be greater when there is some placebo control and the patients are asked to delay and forgo known effective therapy, also large number of the patients regularly agrees to take part in the placebo-controlled trials of the new agents. The perceived scientific value of the trial can contribute to this decision. Although care must be taken to ensure that manipulation of such considerations (e.g., by exaggerating scientific importance of trial), it seems very reasonable to allow the potential study participants to balance these benefits against some potential risk of the participation in this trial (4). Some of the observers noted more than dec ade ago that the research was conducted in the developing countries without the concern for the adherence of international ethical principles regarding the human subject’s research contained in 1947 Nuremberg code and also in the 1964 Declaration of the Helsinki. This situation has not improved. As for example, two years back, Food and Drug Administration decided that the research studies submitted to it for the review purpose need no longer be bound by Declaration of Helsinki and they must follow only the industry-sponsored Guidelines for the good clinical practice also outlined by International conference on the Harmonization. What is the legal status of Nuremberg code and Declaration of the Helsinki? Are they old outdated ethical rules that the researchers might ignore with the impunity? The question remains open, but just as clinical trials attempting to interrupt mother-to-child transmission of HIV in mid-1990s gave rise to some continuing debate about the global standar ds of care and also benefit sharing, so another mid-1990s research trial in the continent Africa has brought the international research rules back to the center stage (5). In addition to discussing recent debate and concerning international HIV research, also we should focus on whether or not to randomized, as the controlled trials must be conducted for the researchers to learn about intervention’s efficacy. The choice of the study design is not between ethically questionable perfect trials that produce the complete knowledge versus the imperfect designs that produce no knowledge. Moreover designs, such as the observational studies, that resolve the certain ethical quandaries are not necessarily free of the other ethical problems. One problem is that these studies can provide only limited guidance for the public health policy. The other issue is of informed consent, which is one of corner-stones of the research ethics. The quality of the informed consent is compromised when t he potential patient participants believe, wrongly, that the medical care is contingent on their agreeing to participate in the research. Also it is important to emphasize the potential participants that neither their access to the medical care, nor quality of care they receive, will be affected in any of the respect by their decision. It is sometimes very difficult to clarify this separation of the research from the medical care; the potential participants can be made aware through the effective communication that the decision about the research has no implications for their medical interests. Some more challenging situation occurs when the potential participants rightly believe that the medical care is contingent on their agreeing to enroll in the research (6). CONCLUSION The concept of standard of care has prominently figured in the recent controversies over use of placebos in design of the randomized controlled trials conducted in United States and the developing countries as well as the control group selection in critical care RCTs conducted in the United States. The traditional understanding of standard of care to which the physicians are held responsible refers to the typical practice of physicians in professional community. To answer the clinically valuable questions, it is often necessary for the clinical trials to randomize the subjects to interventions that deviate from standard of care in the medical practice. Nevertheless, the control groups that represent standard of care are mostly required to promote clinical value of the randomized trials and also to protect the research subjects. In case of the critical care trials, question whether RCTs should include a control group raises some complex scientific and also ethical issues that call for the careful assessment and judgment (7). In conclusion it is stated that every medical research project involving human subjects should be preceded by careful assessment of predictable risks and burdens in comparison with foreseeable benefits to the subjects or to others. REFERENCES: Solomon R Benatar, Peter A Singer. A new look at international research ethics. BMJ. 2000; Vol. 321, 824-826. David Wendler Et Al. The Standard of Care Debate: Can Research in Developing Countries Be Both Ethical and Responsive to Those Countries’ Health Needs? American Journal of Public Health. 2004; Vol. 94, No. 6, 923-928. Alex John London. The Ambiguity and the Exigency: Clarifying ‘Standard of Care’ Arguments in International Research. Journal of Medicine and Philosophy. 2000; Vol. 25, No. 4, 379-397. Susan S. Ellenberg, and Robert Temple. Placebo-Controlled Trials and Active-Control Trials in the Evaluation of New Treatments. Annals of Internal Medicine. 2000; Vol. 133, No. 6, 464-470. George J. Annas, J.D. Globalized Clinical Trials and Informed Consent. N ENGL J MED. 2009; 360; 20, 2050-2053. Ruth Faden, Nancy Kass. Editorial: HIV Research, Ethics, and the Developing World. American Journal of Public Health. 1998; Vol. 88, No. 4, 548- 550. Franklin G. Miller and Henry J. Silverman. The Ethical Relevance of the Standard of Care in the Design of Clinical Trials. American Journal of Respiratory and Critical Care Medicine. 2004; Vol. 169, 562-564.