Wednesday, July 31, 2019

P-ISM

When writing a short observe, pen and paper are nevertheless maximum herbals to use. The five pen technology with virtual pen and paper makes it possible to get a digital reproduction of handwritten facts and have it ship to virtual devices through BluetoothP-ISM (Pen Style Personal Networking Gadget) that is nothing but the new discovery that's developed by means of the Nec Co-operation in 2003 . It's far truly a new invention in the computer and it is related to communique area. Honestly, this may have a remarkable effect on the pc discipline. In this tool, you will locate Bluetooth as the main interconnecting tool between extraordinary peripherals.INTRODUCTIONLaptop impacts our lives in a far larger manner then most of us may have an idea. It has grown to be a compulsory requirement in most professions with a view to use pc software. Modern computer systems which can be primarily based on integrated circuits are small enough to fit into mobile gadgets, however, imagine having a computer a good way to suit into a pen.Imagine a global wherein everybody can use modern IT without being a professional. P-ISM is a system gadget including five functions: it includes a CPU for processing, it also used as a conversation pen, it carries a very small projector within it, and also it has a digital camera scanner and a battery with it. P-ISMs are linked to each other via short-range Wi-Fi generation. The P-ISM (Pen-fashion personal Networking machine bundle) is best a prototype underneath growing level by NEC employer. In 2003, Geneva held the ITU telecom phrase exhibition which exhibited a conceptual $30,000 prototype of a P-ISM designed by means of the Tokyo-based totally NEC employer.A PC that uses an electronic pen (called a stylus) as opposed to a console for input. Pen PCs for the most part require unique working frameworks that help penmanship acknowledgment with the goal that clients can compose on the screen or on a tablet as opposed to writing on a console. Most pen PCs are hand-held gadgets, which are too little for a full-estimate console.WORKING PROCESSThe P-ISM (Pen-style personal Networking system gadget) consists of a gadget of five pens that everyone has unique capabilities, Figure 1: Working of P-ISM? CPU penCPU capability is dead by mistreatment the pen itself. â€Å"P-ISM† is additionally referred to as computing engine Processors used within the pen is that the twin-core processor and it's miles labored on the premise of home windows OS.? Communication penP-ISM uses Wireless Bluetooth technology for the communication and transfers the information to a different system. P-ISM additionally also will create a connection to with any cellular device and also it can use the Wi-Fi technology. ? Virtual keyboardP-ism provides associate degree integral virtual optical maser keyboard that may be a new widget. The operating of the P-ISM is that it emits the optical maser beams on the table surface that forms a keyboard On this specific keyboard, this can be done by a 3D IR sensing element technology with optical maser technology to induce a full-size keyboard. ? Led ProjectorThe pen contains an Led projector within it. So it can project an led monitor with the size of A4 and the resolution of the screen is approximately of 1024*768. The monitor projected by the P-ISM gave more clarity for the projection and a gave a good picture to the viewer.? Digital CameraWe had a photographic camera within the form of a pen. It is helpful in video, Videoconferencing; merely it's known as a net cam. It's additionally connected to different devices through Bluetooth. The key advantage it's little that is well transportable. It's a 360- Degree communication Device. We've seen video phones many times in movies.Advantages of P-ISMWhat makes the P-ISM totally different from all of the prevailing elements is that its form likes pens. Pens are quite common objects that we supply around on everyday basis; by carrying simply four pens you'll produce a laptop. So, its transportable and may be carried simply.As the pen is a smaller amount visible and it's easier to require it out with you, the scale and weight are plenty less and it will probably priceless because it can use less material.P-ISM adopts Bluetooth technology for informatio n transfer that may be a wireless technology.Disadvantages of P-ISMThe P-ISM is formed from five loose pens which are able to move around with any amendment within the movement of the area. in an exceedingly train journey, there's tons of movement which is able to shake the pens around and shake the projection of the keyboard and screen. So, this can't be as stable and economical as a portable computer.Also, these pens area unit terribly little and fragile so that they are broken simply whereas handling them or carrying them around. One pen itself prices quite a striated muscle thus you can't risk damaging or losing them.ConclusionThe specialized gadgets are getting to be noticeably littler and conservative. This is just a case of the beginning of this new innovation. We can expect all the more such advancements later on; it appears that data terminals are boundlessly getting littler P-ISM.

Tuesday, July 30, 2019

Cameron Auto Parts Essay

Cameron Auto Parts was founded in 1965 in Canada by the Cameron family to seize opportunities created by the Auto Pact (APTA) of 1965 between the United States and Canada. The APTA allowed for tariff-free trade between the Big Three American automakers and parts suppliers and factories in both countries. The one caveat in the APTA to qualify for the zero-tariff trade was that companies must maintain assembly facilities on both sides of the border. Cameron Auto Parts specifically manufactured original equipment parts (OEM) such as small engine parts and accessories based upon design specs created by the Auto manufacturers and then sold these parts to the auto makers. Alex Cameron took the reins in 2001 and was immediately faced with a financial crisis. Sales in 2000 had dropped to $48 million and were only $18 million for the first six months of 2001. Cameron lost $2.5 million in 2000 and the same amount in the first six months of 2001. This decline was primarily due to declining auto sales of American cars and trucks and the increased presence of Japanese automakers. Market forces were driving the American firms to find ways to cut costs and modernize plants. Cameron used $10 million of its $12 million credit line to reinvest back into the firm by modernizing equipment and computer-assisted design and manufacturing systems. However, Cameron did not have its own design engineering team and relied on specs from the Big Three automakers for its products. This left Alex Cameron with an uneasy feeling that expansion into product design was essential for the long-term survival of the firm. In mid-2001, Cameron took the steps necessary to design and develop its own parts line. Cameron hired four design engineers and, by 2003, came up with a flexible coupling idea that would entice international buyers and not just the Big Three automakers. Cameron was then faced with the dilemma of how to market and sell the product. Projected sales of the new product in 2004 were between $35 and $40 million which was terrific but they weren’t sure they had the capacity to handle the production. They needed to decide if it was better to expand  current facilities, buy/ build a new facility, or license the fabrication of the product to outside companies. While on a vacation trip to Scotland, Alex went to check in on a local customer, McTaggart Supplies, Ltd, who convinced him that the flexible coupling product was in high demand in the U.K. and that more production was necessary to keep up with the demand. Alex decided at that meeting that Cameron would exclusively license the production of the flexible coupling to McTaggart in order to gain a stronger foothold in the U.K. for relatively little up-front investment. 1. Should Cameron have licensed McTaggart or continued to export? Cameron Auto Parts should license to McTaggart in the UK. It was one of Cameron’s key goals to penetrate foreign markets and the licensing agreement with McTaggart would be a swift way to begin executing this business strategy. McTaggart was in a superior position to penetrate the U.K. market due to a good cultural understanding and close proximity to potential clients. Once this business arrangement was proven successful, Cameron Auto Parts would be able to form similar agreements with other companies and expand to other foreign markets. McTaggart is an excellent licensee, as they are a reputable company in the U.K. with excellent credit, cost saving manufacturing practices, good market contacts, and 130 years of service in the business. They are also assuming most of the financial risk by paying Cameron Auto Parts the startup costs as well as a percentage of sales. Embarking on a licensing strategy would also eliminate the prohibitive cost of developing and maintaining a sales force in a foreign country that likely wouldn’t perform as well as a local company like McTaggart since customers had cultural ties and existing relationships with them. Additionally, orders can be filled more quickly as the product would be made locally reducing shipping costs and travel time. It was also a good decision for administrative and economic distance reasons. Since the product would be produced in the UK, it would not be subjected to excess cost of import duty, freight, insurance, or the value added tax. This would allow for the product to be sold at a more attractive price. Lastly, the value of the dollar fell during the original five year contract and the percentage of sales in pounds produced a higher dollar income for Cameron without changing the price of the products sold. The disadvantages of continuing to export are loss of  profits due to shipping costs, currency values, taxes and tariffs. The five year contract allows Cameron to evaluate the effectiveness of the licensing strategy and determine whether this is a profitable venture for the company. 2. Was Mc Taggart a good choice for licensee? Yes, McTaggart was a good choice as a licensee. They have all the tools necessary to successfully produce and sell the flexible couplings. †¢ McTaggart was already familiar with the product and had bought over U.S. $4,000 in the first four months in 2004. They had been able to sell the product as fast as it could be shipped and built a solid working relationship with Cameron as well as good credit. †¢ McTaggart has production experience that Cameron may benefit from and substantial room to increase production capacity. †¢ They have a solid reputation with great financial standing, excellent credit, and a capable sales staff to market and sell the product. †¢ They have manufacturing capacity and are willing to invest and develop the manufacturing capability to efficiently produce the flexible couplings. In addition, they have established a client base. 3. Was the royalty rate reasonable? A royalty rate is the money that must be paid to the owner of products (â€Å"the licensor†) from a buyer (â€Å"the licensee†). The amount of royalty fee is considered the fee for acquiring a patent or a copyright. In most businesses, a royalty fee applies when two or more companies have licensing agreements or sell the products in foreign countries. [i] In U.K., the normal rate of the royalty for licensing is around one and a half cent on each sale. However, Cameron Auto Parts was asking three per cent of sales from McTaggart. Although it was dropped down to 2 percent with a 5 year contract after negotiations, it is still higher than the normal rate. This seems reasonable as Mc Taggart will save a considerable amount of importation expense and will be able to sell the products at a lower rate than they can by importing. Cameron will have established an ongoing royalty income without incurring the overhead cost of production and sales expense. Cameron Auto Parts asks a higher royalty rate than normal rate because the company helps McTaggart choose equipment and provides training of operation  and production. Although McTaggart would like to pay these services separately, Cameron Auto Parts points out the benefits of getting services to keep higher royalty rate. With this five-year agreement, the royalty rate of two per cent is ensured in the first five years, but it will be down to one and a half per cent when the techniques of choosing equipment and operation have been acquired by McTaggart after five years. In conclusion, the royalty rate is reasonable for both parties involved. Cameron Auto Parts was able to enter the U.K. market expeditiously through McTaggart’s sales force, cut down on lead-times, save on duties, freight, and insurance and not be subject to currency fluctuations. McTaggart was able to sell a product already in demand, obtain training, focus on increasing sales and gain valuable insight into Cameron’s manufacturing process. Both companies would benefit from the shared knowledge they could provide each other, thus make the licensing agreement valuable for everyone involved. 4. What about the alternatives to licensing? The alternative to licensing would be to continue production and sell directly to McTaggart and other customers. This would involve dedicating a certain amount of production floor space to a market that is culturally and geographically distant and unpredictable. There is risk involved as the production space ties up cash flow and is not certain to produce profit. Travel expense would be incurred as company representatives would have to travel often to the U.K. in order to resolve issues or sell products. The sales side expense would be higher as well. More sales people would have to be employed to serve that region. They would either have to travel often or be based there and paid in pounds, which are currently stronger than the dollar. Instead of receiving a check from one contact that represents all sales for the whole area, Cameron would have to maintain relationships with various customers, which requires personalized attention to each and exposes him to having to perform collections and write off bad debt. Since unit production costs were estimated to decline 20% as annual sales climbed from $20 million to $100 million and Andy felt that the $20 million  mark was easily obtainable in the coming year, the continued value of exporting to Europe would have grown along with the European market. Looking at the pricing index, we can see that importing to Europe results in a cost of 113 to the importer. Since Cameron Auto Parts sell the flexible couplings at the same price to domestic and foreign distributors, licensing is an effective strategy to penetrate the European market while eliminating import and other logistical costs. Cameron Auto Parts would benefit most from a licensing agreement with McTaggart Supplies Ltd. Other options exist besides exporting or licensing such as a joint venture / wholly-owned subsidiary, selling through an agent, or selling through a distributor. Benefits to these strategies include reduced manufacturing cost, higher sales volume, and better market penetration and in some cases shared risk. The drawbacks to these methods include loss of price control, unpredictable sales volume, and loss of profits. [ii] Case Update Cameron Auto Parts enjoyed rapid growth during the 2004-2005. In 2004, the company undertook a major plant expansion for $10 million, adding 200,000 square feet to the company’s production capacity. Royalties from McTaggart during the first year of the licensing agreement were  £20,000; this grew to and  £100,000 the following year. High overall profitability left Cameron in a strong financial position in 2006. In 2006, Cameron was presented with an opportunity to purchase a 40 percent interest in Michelard & Cie., a family-owned distributor organization in France, which would allow Cameron to break into the continental European countries. Cameron agreed to the deal for $4 million and a royalty of 4 percent on sales of all flexible couplings. The deal enraged McTaggart, who had been selling flexible couplings in Europe and would now be competing with Michelard. Partly to appease McTaggart, Cameron agreed to a proposed joint venture in Australia. McTaggart would own 60 percent of the plant and be responsible for managing the venture.  According to McTaggart, local assembly in Australia could triple volume of current sales to around  £10 million. An investment of  £2 million could make around  £400,000 a year after Australian taxes while avoiding tariffs imposed on shipping finished products. This agreement would also position the firms to benefit from Australia’s free trade agreement with New Zealand. [iii] Cameron Auto Parts is very likely a pseudonym for Fernco, Inc., a flexible coupling manufacturer based outside of Detroit with a very similar history to that of Cameron Auto Parts. Fernco, Inc. is lead by Chris Cooper who, like Alex Cameron, took over the company from his father after graduating from Michigan business school. In addition to manufacturing facilities in Canada, the U.K., Australia and Germany, Fernco has expanded distribution to the E.U, New Zealand, Mexico, Puerto Rico, and China. [iv] ———————– [i] â€Å"Valuation Resource†Royalty Rates and License Fees.† Retrieved June 29, 2011 from < http://www.crucial-systems.com/dmbr/Mechanical_Royalties> â€Å"Mechanical Royalties.† Time. 05 December 2004. Retrieved June 29, 2011 from < http://www.crucial-systems.com/dmbr/Mechanical_Royalties> [ii] â€Å"Use These Top Five Strategies for Selling in International Markets.† Retrieved July 1, 2011 from [iii] Beamish, Paul and Crookell, Harold. â€Å"Cameron Auto Parts (B) – Revised.† Richard Ivey School of Business. University of Western Ontario. Jan 10, 2006. [iv] Ferno Company Website. Retrieved July 1, 2011 from . ———————– It is best NOT to start with a recommendation. I would first discuss the pros and cons of the issue on hand Cameron can simply do what it has been doing: Exporting. It is important that you should show licensing would be superior to exporting in order to advocate licensing These are good points. You realize the resources and capabilities of Cameron are limited. That is also a good point but that point supports the â€Å"exporting† option. There are other options as well: Joint Venture (JV) and foreign direct investment (FDI) are others to be considered. Take a look at the posted answers, especially, slide # 5 where a table lists pros and cons of each option in terms of various resource based factors. I must indicate my preference for such tabular presentations. They are simple, neat and to the point. All of your points are good. But they are one-sided. I am ALWAYS interested in a â€Å"balanced† analysis detailing not only points that support your perspective but also counter perspective. Please see the posted answers for such a perspective There is NO precise way of determining the royalty rate. Please see the posted answers for some guidance Not sure I understand this last point. Cameron is an Exporter. Why would they worry about import costs? Please take a look at the posted slides for this question. Good update. There are 2 things I suggest to improve your analysis: 1. Provide a balanced perspective. Nothing in this class is a clear pro or con. Every issue has both pros and cons. Both need to be studied carefully. 2. Incorporate other assigned readings into your analysis to provide evidence of learning. Some of the assigned readings could have easily been cited to support your viewpoint.

Judaism and Christianity Essay

What beliefs and practices does Islam share with Judaism and Christianity? Specify what is distinctive about the Islamic form of those beliefs and practices. The relationships between Islam, Judaism and Christianity in the later parts of the 20th century appear to have improved as well as worsened from different perspectives as compared to any other period in history. A noteworthy aspect of the current relationships is that Muslims are now engaged in dialogues with Christians and Jews. Islam is now the fastest growing religion in the world and Muslim leaders and clerics can be observed functioning together with ministers, priests and rabbis in several religious endeavors. However, the three religions continue to have major differences and are engaged in nationalist and territorial conflicts that have gradually been characterized with religious or sectarian differences. This paper makes an analysis of the beliefs and practices that Islam shares with Christianity and Judaism because the misunderstandings between the three religions can be resolved only in recognizing that they have the same roots and share several social and religious pract ices. Islam is a monotheistic religion and is the second biggest in the world after Christianity. The religion has its origin in the Middle East and has several customs and beliefs that are the same as Christianity and Judaism. These three religions are commonly referred to as the Abrahamic religions; they believe in one God and trace their lineage from the Prophet Ibrahim, as evident in the Hebrew. Islam, Christianity and Judaism believe there is only one God who is the creator of all things that exist in the world and He is the one who takes care of every living being. The three religions provide that God believes in justice and He has established fundamental rules in guiding people about how they can become virtuous and honorable in complying with His intentions. The three religions hold that God believes in mercy and that with His grace people get the power to become more like what is desired of them to become (Wells, 2011). Islam, along with Christianity and Judaism, holds that all human beings are Ibrahim’s children and are the most capable living beings on Earth. Human beings were created with an element of mystery in being given immense potential to grow constantly, individually as well as a species. When people strive towards achieving good, righteous and loving qualities they transform into what God desired them to become. If such freedom is misused and others are harmed with one’s actions, it implies that such people are transgressing God’s will, which makes them evil. The three religions believe that it is possible for every individual to seek God’s help in achieving the capability to ward off evil influences. Eventually, the message in all three religions is to be devoted and obedient to God (Los Angeles Chinese Learning Center, 2012). In being monotheistic, the three religions are different from Buddhism and Hinduism. They share common beliefs about history being the arena of God’s activities and His encounters with human beings, Satan, angels, heavenly revelation and prophets. All three religions focus on t he importance of Judgment Day, accountability, responsibility and perpetual rewards and punishments. The three religions give immense importance to peace, which is evident from historical patterns of greeting one another, implying Peace Be Upon You, beginning with Assalamalaikim in Islam, with pax vobisum in Christianity and salom aleicham in Judaism. However, such greetings of peace have primarily pertained to greeting one another in a given community or society. All three religions believe that it is essential to engage in holy wars to espouse the cause of empires and to protect societies. The relationships between religion and politics is apparent in the present times also although in different ways, such as the circumstances that prevail in present day Israel, Palestine, Middle East and other parts of the world. All the three religions share the same ancestry and believe in scriptures that were delivered through heaven. They have similar religious practices and rites relative to charity and regular prayers, value of pilgrimage and common holy places. The three religions give the promise that appropriate behaviors will be rewarded and inappropriate behaviors will be punished in life as well as in the afterlife. They balance and integrate many elements of piety, devotion, legalism and mysticism and appear to be suitable in co-existing mutually in reinforcing one another (Peters, 1990). Islam has similarity with Judaism in regard to the focus on practice instead of beliefs. The main basis of religious obedience in Islam and Judaism is religious law, while in Christianity the focus is on theology. Across history, the main differences between Islam and Judaism have pertained to disagreement of religious practices and religious law. The disputes between Islam and Christianity have pertained primarily to the divide amongst communities about theological belief systems, relative to the relationships between divine and human characteristics. Christianity and Judaism are given special consideration in Islam in view of the Islamic beliefs that God had conveyed His will through His Prophets, namely Ibrahim, Moses and Jesus. In this regard, the Quran specifically states that God revealed his will throug h Ibrahim, Ismail and their progeny, as well as through Moses and Jesus. There is no difference amongst them and in what they say, which is why Muslims adhere to what was said by these Prophets (Newby, 1996). Islam and the Quran hold that Christians and Jews are Ibrahim’s children and relate to them as people of the book (Esposito, 2011). This is because the three religions originate from the same lineage of Ibrahim. Muslims trace their lineage from Ibrahim and his servant Hagar, while Christians and Jews trace their lineage from Ibrahim and his spouse Sarah. Muslims hold that God’s revelation in the form of the Torah was first delivered to the Jews by Prophet Moses and later to Christians by the Prophet Jesus. Muslims are in agreement about some biblical prophets such as Jesus and Moses and use their names as Isa and Musa respectively (Hipps et al, 2003). They also use the Virgin Mary’s name as Mariam and it is evident that her name appears more frequently in the Quran than in the New Testament. Muslims do not refute the status of Virgin Mary and Jesus’ virgin birth but they hold that in due course, over the centuries, the original revelation as made to Jesus and Moses became despoiled. Muslims view the Old Testament as a mix of human manufacture and of God’s messages. They hold the same views about the New Testament and believe that doctrines referring to Jesus as the Son of God are erroneous without any truth. They do not believe that the death of Jesus represented the redemption and atonement for mankind’s sins. It is apparent that Islam, Christianity and Judaism have some common roots and share several common practices. This is because they are all having the same Abrahamic heritage. Islam, Christianity and Judaism are monotheistic religions as they believe in a single God in focusing on the unity and oneness of God. The confirmation of one God in Christianity has been often debated because of its adherence to the Holy Trinity but this cannot be considered as a refutation of monotheism. It is only an acknowledgement of the ways in which God is viewed because in Christianity the Divine Being is God. Islam, Christianity and Judaism hold that God is the source and foundation of all that exists in the world and takes care of all His creations in ensuring their wellbeing. All the three religions confirm that people are governed and guided by basic rules that make them take the right path and become righteous in complying with God’s will. References 1. Esposito, John L. (2011). What Everyone Needs to Know about Islam, Oxford University Press. 2. Hipps, Amelia., Kayanaugh, Dorothy., and Khaled Abou El Fadl. (2003). Islam, Christianity, Judaism, Mason Crest Publishers. |Los Angeles Chinese Learning Center. (2012). Judaism, Christianity and Islam: Similarities, | |http://chinese-school.netfirms.com/Judaism-Christianity-Islam.html, Accessed on 16 October, 2012. | |Newby, Gordon. (1996). Muslim, Jews and Christians – Relations and Interactions,The Muslim Almanac, Gale Research Inc, Detroit, p.423-429. | |Peters, F. E. (1990). Judaism, Christianity, and Islam,Volume 1: From Covenant to Community, Princeton University Press | |Wells, Mark. (2011). Comparison of Islam, Judaism and Christianity, http://smileyandwest.ning.com, Accessed on 16 October, 2012 | | |

Monday, July 29, 2019

Business Ethics Essay Example | Topics and Well Written Essays - 1750 words - 9

Business Ethics - Essay Example A wrong action results in unhappiness in any or all affected by the case including the decision maker. Utilitarianism will give the argument that an unethical action will result in the pain or unhappiness to the decision maker or other parties involved in the action while a right action is aimed at ensuring all are happy and no one is pained by the decision. The strengths of utilitarianism include being simple and straightforward in decision-making through analyzing if any decision will result in unhappiness and pain and concluding that the action is unethical. Utilitarianism has ethical principles that are easily applicable in the society. Deontology: the decision on the ethicality of an action is based on the moral rules that guide certain actions in the society. Deontology considers a right action as one that follows the moral rules, and subjectivity is not allowed by the decision maker (Boylan, 2014). A wrong is one that goes against moral values and each person in the society consider the action morally wrong. Deontologists would give the argument that right motivations behind a certain action is moral and the decision maker should not consider the consequences of their action but the moral rules guiding the behavior on certain actions to determine their rightness or wrongness. Deontology’s strengths include considerations on friends, family, moral standing in the society, relatives, and all affected by the case. The other strength is that deontology allow better performance o one’s duties and accordance to moral obligation in the society. Ethical Intuitionism: this theory based on the use of intuition and intuitive awareness to realize moral beliefs that a person has to use these moral beliefs as a guide on wrongness and rightness of a course of action. Ethical intuitionists would argue that a choice must be based on the moral beliefs of a person on the rightness of the action. The strengths of ethical intuitionism include

Sunday, July 28, 2019

How do americans view morocco as a touristic destination Research Paper

How do americans view morocco as a touristic destination - Research Paper Example This essay discusses that Morocco, for its close proximity to Europe and Africa, and also for its colorful culture and geography, enjoys a considerable number of tourists from Europe and other parts of the world. Also, the Moroccan government has been taking aggressive steps to improve its position as a tourist destination. World Tourism Organization in Tourism Highlights 2011 reports that despite the occasional issues like Tsunami and earthquakes, there was a 5% growth in world tourism. As a result of these aggressive steps, the percentage of international tourists to Morocco rose by 18.8% between 2008 and 2010. Admittedly, the same trend was visible in the case of Americans too. As Kiesnoski (2008) points out, there was a 30% rise in the number of American tourists to Morocco on an annual basis; and it seems that though traditionally America had been hostile to Morocco, the situation is improving due to a large number of reasons. However, Morocco has to go a long way to become a po tential destination of tourism for Americans. Admittedly, Morocco has relatively good relations with the U.S. from of old. The nation is the oldest friend of America in the Middle East despite its non-NATO status. So, since 1957, the US Government has been working along with the Moroccan authorities to improve the lives of Moroccans. The second point that makes Morocco different from the Middle East nations is the different cuisine and traditions. It happened because Morocco has the relics of Arab, French, Spanish and Portuguese traditions. Probably, as a result of all these, one can see that nation is not as calamitous as its Middle East neighbors are. While other nations were turned upside down by citizens calling for revolution, and as the rulers of those nations retorted with military and weapon resulting in mass killings, Morocco witnessed peaceful agitations which are legally allowed and a peaceful referendum from the King offering limited monarchic power. In the opinion of Co skun (2011), another important point is that unlike other Islamic nations which want to end the rule of monarchs, many of the electorate in Morocco expressed total trust in the King. Thus, according to the Financial Times (2011) report, by adopting a constitutional monarchy like that of Spain or the UK, which is politically open and economically liberal, Morocco stands farther ahead of its Arab companions. The Potential of Morocco as a Tourist Destination Morocco always attracted backpackers for the diversity it offered. The very first element is the cultural tourism it offered. Tourists to Morocco get a chance to experience the various languages, cultures, dresses, and lifestyles (Oxford Business Group, 2007). As infoplease.com reveals, Americans have an affinity towards cultural sites and art galleries and museums. Nearly 30% of tourists from America chose such places in 2004 (International destinations of American tourists, 2004). Admittedly, there are eight UNESCO sites already in Morocco and another 20 sites are already in the consideration of UNESCO. That means traditions and cultures will remain as a matter of attraction in future too (Morocco, n.d). To illustrate, the one who reaches Morocco is perplexed by the large web of medinas. The medinas of Essaouira and Marrakech are examples. Another important factor that attracts tourists to Morocco is fine sandy beaches of Morocco. In other words, the beaches of Morocco are at least as beautiful as those in Europe. Thirdly, the nation also offers deserts, just like Africa. That means the one who wants to enjoy a ride on camel-back through the Saharan desert can do the same in Morocco. These elements are followed by mountains and colorful streets. Thus, it becomes evident that Morocco has everything as it is a perfect combination of various elements which make it a unique destination (Morocco: Department of Tourism,

Saturday, July 27, 2019

Performance within Community by BMW Group Research Paper - 2

Performance within Community by BMW Group - Research Paper Example BMW Group was founded in 1917. Its chief operations were entitled to the production of an engine for airlines. In 1923 the company first produced motorcycle and in 1928 with the acquisition of â€Å"Eisenach Car Production†, they developed a new market. The company was involved in the production of airplane engine along with other car activities during the Second World War. After this period the company has been recorded to witness continuous growth. In 1951 they first entered the luxurious automobile division and launched BMW 501 (Ploen and Olesen 2010). Another model with a V8 engine, the 502 was one of the best creations of BMW. From 1954 onwards numerous versions were available but the sale was not sufficient to reach their profits. Despite facing financial problems they opted to build sports versions of 502 in 1954 (BMW n.d.) After realizing the great potential in the car manufacturing industry, BMW solely focused on manufacturing cars in different innovative designs. Per petually, the acquisition of Robert Group was initiated by the company with an expectation for its development which resulted in great failure. Again in 2003, the company acquired Rolls-Royce and extended their brand portfolio. Presently, BMW has become a house of brands comprising of BMW, Rolls-Royce, and Mini (Ploen and Olesen 2010). BMW was listed at the top of the Dow Jones Sustainability Group Index (DJSGI) in the year 1999 and 2000, as the world’s leading automobile industry in sustainable development. The increase in the value of companies as recorded on the DJSGI clearly surpassed the Dow Jones Global Index. At the same time in 2000, the value in the C-DAX Automobile Index was decreased by 21 percent and the share price of BMW was raised by 13.4 percent in the same period (BMW Groups 2002). Most of the roads of the world are populated by BMW with its firmly engineered and reliable cars. In spite of these two aspects, BMW is also known for its car with high performance as it is built based on production vehicles. They have provided their best efforts for highest-performance road cars (Cohen 1996). 2.2. Role of Business towards Community BMW possess various goals and objective towards the community. They are involved in increasing the road safety, creating awareness among people, opposing the violence in the community, fighting against HIV/AIDS, developing educational projects related to schools as well as kindergarten, creating mutual trust within the communities (BMW Group 2008). BMW encourages the exchange of ideas along with the understanding of intercultural aspects by applying a variety of cultural initiatives. For the BMW Group, cultural engagement has been an integral part of the corporate communications activities for more than 30 years.

Friday, July 26, 2019

Comparison of two past dissertations Essay Example | Topics and Well Written Essays - 1750 words

Comparison of two past dissertations - Essay Example The partnership dissertation dwells much in the research carried out by the Nuffield Institute in an effort to find a partnership assessment tool for assessing strategic partnership. This partnership assessment tool has been acclimatized by different institutions such as the local government and health partnerships. The purpose of the Partnership Assessment Tool is to offer cost effective, quick and simple way of assessing efficiency of partnership working. This enables quick identification of areas with a problem and thus avoiding costly, exhaustive, and lengthy investigations. The tool would also be referred to by people interested in setting up partnerships. They would know the matters to be included or to be avoided in the agreements. The institutions have mostly focused on strategic partnership since it has proved effective in understanding many complex relationships and issues between partners. Project managers, senior officers and others have used it as a practical way for imp lementing essential partnerships that make differences to the lives of the general public (Hardy, 2003). On the other hand, a case study of Chichester New Park Cinema was carried out to identify the efficiency of social media in increasing customer turnout. Chichester Cinema is a single screened cinema located in the heart of the city. Most of the films shown are of small-budget, cultural values and are collections of foreign and older language films. It has comfortable and comfy bar area with passionate, knowledgeable and friendly staff largely made up of volunteers. The research would help Chichester New Park Cinema in making conversant decisions. It would identify ways of improving the customer retention and experience as well gaining insight into the demographic of the customers. It is from this research that they would know whether to continue engaging with their audiences online or to maintain their conventional advertisements. In order to gather essential information that wou ld be successfully implemented, the Nuffield Institute used the West Sussex Joint Commissioning Unit to assess the degree of partnership. The institute also wanted to evaluate the perceptions of the West Sussex Joint Commissioning Unit on the barriers hindering improvement of partnership working. After the assessment and evaluation, the institute would recommend to the commissioning unit on how to perk up partnership working unit. The institute decided to use different partners within the internal management team in order to achieve the objectives of the research. The partners used were; six principle managers, sixteen commissioning managers and the interim director. In order to gain views from a wide range of staff, a purposive stratified sample was proposed. The staffs proposed for completions of the tool were; four of the twelve West Sussex County council commissioning managers and two of the four NHS Sussex Commissioning Managers. The six principle managers composed of three NHS Sussex and three WSCC as well as the Director of the Interim. From this research, the institute would identify the effectiveness of partnership working in achieving the objectives and the aims of the Unit. In addition, the objective of the research also focused on the wider organizational partnership of the Joint Commissioning Unit. These partners are derived from North West Sussex GP Commissioning Association, Coastal West Sussex Federation and West Sussex County

Thursday, July 25, 2019

The World Wide Web Bubble Research Paper Example | Topics and Well Written Essays - 2500 words

The World Wide Web Bubble - Research Paper Example The essay "The World Wide Web Bubble" describes the reasons and consequences of one of the speculative bubbles, which took place within the time period of 1997 to 2000. The venture capitalists found record-setting growth in the internet sector as the dot-com companies were experiencing a meteoric rise in the stock prices and as a result, moving faster with reduced caution than usual. These companies chose to mitigate the risk by the start-up of many contenders and left it up to the market to decide that which would turn out to be successful. The low rate of interest within the period of 1998-99 has helped in increasing the total startup capital amount. Some of these dot-com companies had their business model built in such manner which relied mostly on harnessing their network effects by means of conducting operations at a sustainable net loss for the purpose of building the market share. These companies provided their services or their end products to the customers without any costs. They did this with expectation of building enough brand awareness that would help them to charge profitable rates in future. In the financial market, the stock market bubble means a self-perpetuating increase or downfall in the share prices of the stocks of any industry. The bubble occurs in the financial market when the speculators find that there is a rapid increase in the stock value and they plan to buy the stock with the perception that it would rise in future as well rather than because of the fact that these shares are undervalued. Because of this fact many companies were becoming overvalued (grossly). It is due to this reason that when bubble bursts and the share prices come down drastically, many companies

Wednesday, July 24, 2019

A Vision of Collaboration and Scholarly Community Research Paper

A Vision of Collaboration and Scholarly Community - Research Paper Example All stakeholders, including representatives of the parents, teachers, administration, the board members, and the educational leaders should develop a mutual consensus to develop a shared vision statement. For example, a survey should be conducted to know the demands and vision of the parents. In the survey, the parents should reveal what they want from the educational institute, as well as their viewpoints about the learning environment. Similarly, teachers’ representatives should also be interviewed to know their viewpoints about the creation of an interactive teaching and learning environment, as well as to get their viewpoints about the ultimate goal of the institute. Moreover, the board members should also reveal what they want to achieve and the ways to achieve those goals. For example, if they want to move the institute to the top ranks and through providing quality education to the students, then their vision statement should read like ‘To be the premier provider of education through the highest quality of learning and teaching standards’. After knowing the viewpoints of all stakeholders, a focused group discussion should be arranged in which the educational leader should put forward the viewpoints of all stakeholders on the table for discussion, analysis, and creation of a shared vision on which all stakeholders should agree. This is the way through which an educational leader can be successful in creating a shared vision among the stakeholders of the institute.

Nursing as a Vital Component of Health Delivery System Essay

Nursing as a Vital Component of Health Delivery System - Essay Example The essay "Nursing as a Vital Component of Health Delivery System" talks about the importance of nurses in health and medical area who through personal care, compassion, and positive attitude, provide patients and their families with an inner strength to cope with illnesses and ensure that their health related needs are taken care of with efficiency. Strength based approach of nursing is much better than deficient approach because it has an optimistic outlook towards the sickness. It uses positive features of the patient and carer to help them to cope with the situation through improved understanding and acceptance so that they will use tools that facilitate better care or use tools for self-help, as the case may be. Freely and Gottlieb has asserted that in a strength based approach, the nurse-client relationship is a ‘partnership’ that ensures and honors basic human rights in health care relationships. The most interesting fact is that the approach empowers patients and care to seek ways and means for recovery. The approach is conducive for developing mutual trust and feeling of self worth which helps them to integrate into the mainstream population. The understanding and acceptance of the situation help to create an understanding for the requisite physical and emotional support. The nursing guidelines also assert that ‘building a nurse-family partnership is central to strengthening and supporting families. The emotional and moral support of the family goes a long way to inculcate confidence within the person.

Tuesday, July 23, 2019

Reflection Paper on The Spirit Catches You and You Fall Down Essay

Reflection Paper on The Spirit Catches You and You Fall Down - Essay Example In this portion of writing, the issues regarding healthcare and religious belief, practices and their challenges to healthcare professionals in The Spirit Catches You and You Fall Down by Friedman are critically explained. Anne Fediman evidently conveys the two cultural differences between the Hmong customs and the contemporary society in America that includes the professional doctors. The Hmong’s beliefs were merely objectionable especially when it comes to healthcare matters. For instance, during birth, a pregnant woman would be expected to squat on the ground regardless of the untidiness of the floor then pull the child out of her womb. The mother was to ensure that the baby does not touch the dust and that the umbilical cord was to be cut by the father. In case of any problem during childbirth, Lia’s mother, Foua Yang could resort to numerous remedies regularly used by the Hmong such as shaman who was believed to have natural powers to negotiate for his patient†™s health with the spirits that lived in the dominion that was invisible (Fediman 1997). In addition, a woman would take a number of precautions to avoid childbirth predicaments such as a woman could ensure her child’s health by concentrating on her food cravings. The child’s placenta would be buried in different places of the house depending on the child’s sex. However, currently childbirth is treated with lots of precautions with the use of modern techniques as seen in the Foua’s case while giving birth to Lia in Merced Community Medical Centre where the writer describes her birth as like any American woman. She greatly doubted the American medicine in general and how they handled the childbirth differently from what she expected such as offering ice water to stop blood from flowing freely instead of warm water to facilitate blood flow from the womb and the nature of food she was given which she refused to eat. Furthermore, the Hmong believed that los s soul was one major cause of sickness and diseases to the child hence the community was to carry out several rituals to please the soul providers (Fediman 1997). Despite Lia’s cautious fixing of her soul, she was attacked by epilepsy when she was about three months old. There was a mixture of reactions due to the epilepsy since some people considered it as a great deal of social status in their community since a healing spirit would not choose somebody of no account. Nevertheless, the doctors regarded this belief as vague. The diagnosis for the epilepsy failed as Foua and Kao were strongly convinced that the issue was not an illness but an issue of spirit catches you and you fall down as they described it. Moreover, both parents and Dr Murphy believed that constant seizures increased the dangers of the epilepsy. Interestingly, the doctor after several tests could find the cause of the disease after admitting Lia in ward for some time thus recommending her discharge after pre scribing Ampicilin for pneumonia and Dilantin for the seizures (Fediman 1997). Additionally, the Hmong’s had dreadfully horrific beliefs in American doctors and their confidence towards them was low. They were convinced that the

Monday, July 22, 2019

Mirrors Essay Example for Free

Mirrors Essay As long as I can remember, I’ve always perceived mirrors as something inimical. To be honest, I hate mirrors most of the time. But, today I’m sitting in front of one, and a beautiful woman is looking back at me. It’s time to fight my fear and hatred, time to look closely at who I am, and to decide who I want to become. It’s time to accept that mirrors exist. I look at my hands at first. Small and white, they are, the hands of the person who never did any hard labor, the musician’s hands. They remind me of all the people I hugged and touched with my smile, of my friends, who are like family members to me. There are quite a lot of people I can recall, as I’ve always been sociable, not afraid to talk to an unfamiliar person. A chatterbox, my Mom calls me. It’s not that I like to talk so much; it is rather that I believe that people should communicate and become closer to make this world better. People are always trying to find and create differences, like races, different religions or sexual preferences. My upbringing has caused me to have a very open minded about life and the world around me. As I brush back my dark brown hair and expose my ears, I am reminded of the music that lives in my soul. Form the early childhood the elegant splendor of the violin hypnotized me, made me forget about everything I knew and felt. Now I’m 22, and I am pursuing my passion to the fullest being enrolled in the conservatory. When I hear music inside me, I feel free, I see myself dancing through the shiny big hall in the candlelight. I have dreamed of being able to dance since I was a child, and, maybe the greatest my dream is to be able to dance. I want to experience the ability to feel the ground move below my feet and the wind upon my face as I elegantly float across the dance floor. When I close my eyes and play my wish becomes reality within my imagination. And than I look into my reflections eyes, the most feared moment in the whole procedure. I still can’t see vivid blue there rather the darkness of my past that became part of my present. When I look into my eyes I always think of thee one, who created me, and who made me who I am. I think of my father, and, like every time I do it, it hurts almost physically. His abusive ways made my life much more complicated and less carefree than it could be. When I think about it I always begin to put useless questions to myself, like: â€Å"What if he hit her differently? What if my mother never talked back that night? † I still can not understand how a person could physically harm someone carrying his unborn child. Nevertheless, what happened remains a fact. It’s unlikely that I will be able to walk at all. In the same time, it is my past that makes me stronger, and is the motivating force behind my thirst for success. The woman in the mirror looks at me smiling, but her eyes are wet. I look at her full lips and recall all of the unspoken words I keep inside myself. In fact, my fear of commitment and falling in love is my biggest challenge in life. I still cannot forgive my father, who left Mom, right after my birth, and I’m just afraid to trust so much, like loving people should trust each other. Nevertheless, I hope that some day I will be ready to accept what the world will give me. I hope I will meet a person whom I will be able to trust, and who will appreciate me for who I am. I strongly believe in love yet seem to know how to give it rather than receive. The clock counts seconds and minutes, and I still look at the women in front of me. She is living, breathing, and often smiling. She is just like everyone else; except for the metal chair that surrounds her. Usually, it is the first element people note when they see me, and the hardest task is not to let their perception of me affect my mentality, and limit my possibilities. I hate the word â€Å"disabled†. Dis-abled means â€Å"not able†, and it’s not about me. I am able to see the world around me, to sing and to smile, to set the goals and reach them, and to inspire people around me. My chair will not be a limitation as I continue to strive for excellence and live a life of great fulfillment.

Sunday, July 21, 2019

Should Police Officers Wear Body Cameras?

Should Police Officers Wear Body Cameras? Abstract In recent years the amount of cases of police brutality has increased significantly. These officers have shown the public that those who are meant to protect us can also hurt us. Those who are supposed to uphold the law can also abuse it. In light of the recent Michael Brown incident the people have finally decided to make a stand against the police officers who believe that they are above the law. This was not the only case that things have escalated this bad before. There are many cases of police brutality that the public had rallied around and made the whole nation aware of the issue. The most recent case of Michael Brown has caused the biggest uproar in recent history. The people have proposed a new law to help fix this issue and it has picked up a huge following and it is demanding the attention of the White House. Introduction Authority has been abused since others were given power over the many. In many cases it is often government officials that have abuse their power in many nations, but in the USA we have the issue of the law enforcers not enforcing the law or enforcing it a little too much. Police brutality cases have been on the rise since the early 2000s (CATO Institute, 2010). We as a people have often ignored the fact that those who are supposed to be upholding the law often break it. As of 2014 we as a people have taken a stand against the rise in police brutality cases. The people have proposed a law, named the â€Å"Mike Brown† law, to try and prevent any more of these cases (Anonymous, 2014). This law proposed that law enforcers wear tiny personalized cameras that captures any sort of misconduct an officer practices while on-duty. Police brutality has become a prevalent issue in American society. In recent years, police brutality cases have come into the public eye. This exposition of these acts is not an uncommon occurrence. In 1992 Rodney King was publically assaulted by a police officer and this event was being publically broadcasted (Skolnick, 1994). This drew attention from the many people that lived in the area and caused a public uprising. These L.A. riots were showcased to the whole nation as a result of a single man being beaten by a police officer. It was at this point that man people across the nation became disgruntled by the injustice. Public uprisings are a devastating aftermath because a simple event, but tragic event resonated with many people. These cases of police brutality can explode into large bouts of anarchy as we saw in 1992. As the number of police brutality cases is on the rise, so it the probability of another devastating event such as the week long L.A. riots. A simple solution has been proposed to solve all of the issues presented by these violent acts. The â€Å"Mike Brown† Law The police use a tactic where they place unmanned vehicles along roads where speeders are common. The â€Å"Mike Brown† law is seemingly trying to mimic that tactic by using these individual police cameras to deter excessive force to arrest the suspect. The â€Å"Mike Brown† law proposes that funds be set aside, so that law enforcement officers (including federal officers) can be assigned cameras that capture the on duty activities of the officers wearing them. If any illegal or illicit activity were to be performed while the officer was on duty, then the â€Å"cop cam† would capture it all on camera and the court would have definitive evidence to put these corrupt law enforcers away. This law was inspired by the shooting of an unarmed eight-teen year old in Ferguson, Missouri. The initial incident was: a police officer had stopped two teens (one of them being Mike Brown) and told them to get down on the floor. Mike Brown had complied and was on his knees with hi s hands behind his head, pleading for the officer not to shoot. The officer was reported to have shot the unarmed teen at least 6 times. Michael Brown was murdered in broad daylight by a police officer. This is another case of police brutality has cause a large amount of civil disobedience and unrest. Police Brutality and Civil Unrest The unrest in Ferguson is only the most recent case of civil unrest due to an unjust act from a police officer. According to Todd C. Frankel (2014), the unrest in Ferguson, Missouri is only due to the recent buildup of mistrust between the people and the law enforcers. According to an interview between Frankel and Antonio French (2014), French has observed that the police have mishandled cases, especially cases dealing with predominantly black neighborhoods, and he believes that this is what the cause of all this unsettlement is. French had also stated that this explosion of anarchy has been bubbling up for a long time and this is true because this is not the only case of anarchy breaking out from a case of police brutality. Rodney King was all over the national news in 1992. He was not a star, he was not a rising celebrity, nor was he an artist of any kind. Rodney King was all over national television because he was brutally beaten by multiple police officers of the Los Angeles Police Department. This was the first real widely known case of police brutality. This was also the case that revealed just how brutal police can be. The majority of Americans were shocked because before this was publicized the police were often depicted as upstanding citizens on television and to watch them beat a mean nearly to death was an eye opener that was well needed to spark a change. After the police officers were acquitted of all charges, L.A. broke out into riots (Skolnick, 1994). These riots were actually considered â€Å"insurrections† because these acts were political instead of anarchic. The amount of people that took to the streets was massive. Many of the people that were taking part in this â€Å"insurrection† were actually brown instead of black. At this point this event was considered to be a multiracial affair because there was many races involved including the Asian population. These people were taking a stand against the racial issues of the area and this is what is happening currently in Fergusson, Missouri. References Simmons, K.C. (2008). The Politics Of Policing: Ensuring Stakeholder Collaboration In the Federal Reform of Local Law Enforcement Agencies. Journal of Criminal Law Criminology, 98 (2), 489-546. Skolnick, J. (1994). No way to delay, trouble in LA Reading Rodney King, Reading Urban Uprising edited by Robert Gooding-Williams / The City in Crisis by Special Advisor to the Board of Police Commissioners on the Civil Disorder in Los Angeles. Contemporary Sociology, 23(4), 475. Ochs, H. L., Gonzalzles, K. M. (2014). Police brutality. Salem Press Encyclopedia, Maney, K. (2014). EVEN FERGUSON’S COPS CAN BE FIXED WITH MORE VIDEO. Newsweek Global, 163(12), 44-45. Anonymous (2014). Mike Brown Law. Requires all state, county, and local police to wear a camera. Retrieved from https://petitions.whitehouse.gov/petition/mike-brown-law-requires-all-state-county-and-local-police-wear-camera/8tlS5czf CATO Institute (2010). 2010 Annual Report. Retrieved from http://www.policemisconduct.net/statistics/2010-annual-report/ Frankel, C.T. (2014, August 12). Why the police-shooting riots in Ferguson, Mo., had little to do with Ferguson. Retrieved from: http://www.washingtonpost.com/news/storyline/wp/2014/08/12/why-the-police-shooting-riots-in-ferguson-mo-had-little-to-do-with-ferguson/ Credo Action (2014). Justice for Mike Brown. Retrieved from: http://act.credoaction.com/sign/mike_brown_justice

Saturday, July 20, 2019

Polluter Pays Principle Case Study

Polluter Pays Principle Case Study I. Introduction The Polluter pays principle (PPP) basically means that the producer of goods should be responsible for the cost of preventing any pollution caused as well as remedy any damage so caused. It will include full environmental costs i.e. cost of pollution or any other harm caused to the ecology and not just those which are immediately tangible costs.[1] The polluter pays principle is preventive and compensatory in nature. It may entail fixing criminal responsibility on polluter, to make him make good the harm or pay eco-tax or carbon tax or at least participate in preserving environment in some way. The principle of polluters pay has been interpreted differently in different countries and there seems to be no common definition. For instance, some countries impose retrospective liability on the polluter and different countries have different definitions for who is a polluter and what constitutes pollution[2]; range of costs to be borne by the polluter differs. It should also be noted that the above principle is more of a regional custom than part of international environmental law. The name of this rule is unnecessarily restrictive if taken literally. Pollution (harm associated with emission of wastes into environment) is only one of many forms of environmental degradation to which the rule has been applied. Initially, PPP was interpreted only as government not doing the clean up job for the polluters or the industries, but today the scenario has changed. The most popular interpretation of PPP is that apart from the government even the specific polluters should incur the responsibility for abating their contribution to a particular pollution problem. This is called equitable internalization. As polluters bear all the cost the distortions in international trade and investment arising from differential pollution abatement financing methods could be eliminated through the adoption of the PPP.[3] The polluter pays principle has been used as the beneficiary-pays principle which favours the costs of providing conservation goods (i.e. prevention or repair of environmental degradation) being allocated to those who benefit from those goods. The strict version requires costs be fully distributed among beneficiaries pro-rata to their shares of total benefits (User pays principle) while the weaker version requires that all beneficiaries cover full costs. (Beneficiary compensates principle)[4] This research paper aims as briefly discussing the development of the PPP, its implementation while referring to its ever expanding definitions as well as its advantages and limitation in the Indian and the International scenario. II. The economic aspect The PPP was initially conceived as an economic theory to maximize resource allocation. Pollution in economic terms simply means improper cost allocation.[5] That is, the cost of one resource, i.e., water or air, is not properly reflected in the product price. Initially, people had the common belief that neither air nor water was a scarce resource and so its use was free to all and producers could discharge waste into the air or water without accounting for the use of that resource as part of production costs. They simply passed the cost of using the air or water for waste disposal on to the future users of those resources. This failure to properly allocate costs stimulates over-production leading ultimately to a market failure. Such failure, if not corrected, will result in pollution which needs to be adequately paid for. This is commonly known as the theory of internalization of external costs. Thus, polluter pays strives to internalize environmental externalities, thereby mandating that environmental harms be factored into market price. This informs consumers of the true costs of industrial activity and discourages environmentally harmful behavior. It could also be used to oblige nations to reflect in market terms the environmental externalities of their industrial development. This would diminish the incentive to pursue comparative advantage through a willingness to impose greater externalities on the environment.[6] PPP favours corrective justice and is concerned very less with idea of fault. When reduced to its most basic logic and applied to the interstate level, the polluter pays principle serves a reparative function: one who causes harm must remedy it. This logic is particularly compelling given that these harms impinge upon common concerns of humanity. Furthermore, under this principle it is not the responsibility of government to meet the costs involved in either prevention of environmental damage, or in carrying out remedial action, because the effect of this would be to shift the financial burden of the pollution incident to the taxpayer.[7] III. International Background The recognition of the vice of pollution and its impact on future resources was realised during the early part of 1970. The United Nations Economic Commission for Europe, during a panel discussion in 1971, concluded that the total environmental expenditure required for improvement of the environment was overestimated but could be reduced by increased environmental awareness and control. In 1972, the Organisation for Economic Cooperation and Development adopted the polluter pays principle as a method for pollution cost allocation, including for accidental pollution. This principle was also discussed during the 1972 Paris Summit.[8] It was the EU which took the lead in promoting the PPP when in 1974, it made it mandatory that this principle be uniformly applied to all its member states. The current Fourth Action Programme makes it clear that the cost of preventing and eliminating nuisance must in principle be borne by the polluter, and the PPP has now been incorporated into the European Community Treaty as part of the new Articles on the environment which were introduced by the Single European Act of 1986. Article 130(2) of the Treaty states that environmental considerations are to play a part in all the policies of the Community, and that action is to be based on three principles: the need for preventative action; the need for environmental damage to be rectified at source; and that the polluter should pay.[9] PPP is included in Article 174 of the EU Treaty (1997) and since 1990, when the International Convention on Oil Pollution Preparedness, Response and Co-operation was agreed upon by the International Maritime Organization (IMO), the PPP has been acknowledged as a general principle of international environmental law. In US, the principle was adopted by the enactment of Comprehensive Environment response Compensation and liability Act, 1980. World Commission on Environment and Development (1986) also legally supported PPP through sustainable development principle 10.[10] Later international documents like the 1992 Rio declaration: principle 16[11], Agenda 21 and the World Summit on Sustainable Development (WSSD) i.e. Johannesburg Plan of Implementation reiterated the same principle. Some of the salient principles of Sustainable Development, as culled-out from Brundtland Report include PPP. IV. India and the polluter pays principle Policy: National conservation strategy and policy statement on environment and development, 1992 recommends   â€Å"operationalisation of polluter pays principle by introducing effluent tax, resource cess for industry and implementation of standards based on resource consumption and production capacity so that environmental considerations could be integrated while encouraging industrial growth.† National environment policy, 2006 is more specific in recognizing the polluter pays principle in order to achieve economic efficiency in environmental conservation. This Principle requires that the services of environmental resources be given economic value, and such value to count equally with the economic values of other goods and services, in analysis of alternative courses of action. Judiciary: The judiciary in India first recognised the polluter pays principle as a sound principle in Indian Council for Enviro-Legal Action v. Union of India Ors[12](Bichhri Village case) which interpreted PPP to mean that â€Å"absolute liability of harm to the environment extends not only to compensate the victims of pollution, but also to the cost of restoring environmental degradation. This principle forms an important part of sustainable development†[13]. Explaining the principle, the Court held that it is not the role of the government to meet the cost either in the prevention of such damage or in carrying out remedial action, because the effect of this would be shifting the financial burden of the pollution incident to the tax payers and why should the tax payers share this burden? It should be the polluter who should be made responsible for their wrong doings.[14] Thus, according to this principle, the responsibility for repairing the damage is that of the offending industry. Sections 3 and 5 of the Environment (Protection) Act 1986 empower the Central Government to give directions and take measures for giving effect to this principle. The social action litigation initiated in August, 1989 relating to production of ‘H acid in chemical industries near Bichhri village. Since the toxic untreated waste waters were allowed to flow out freely and because the untreated toxic sludge was thrown in the open in and around the complex, the toxic substances percolated deep into the earth polluting the underground water. The water in the wells and the streams has become dirty and unfit, and is no longer potable. Even the land has become barren and can no longer be cultivated. Further it was also observed that even trees like eucalyptus planted in contaminated fields show leaf burning and stunted growth. Many old trees which were badly affected due to contamination are still growing under stress conditions as a result of soil contamination. The resulting misery to the villagers needs no emphasis. It spread disease, death and disaster in the village and the surrounding areas. Most of these industries were never even granted a no objection certificate. Keeping this in mind, NEERI report suggestedthat the principle of Polluter Pays should be applied in this case. The cost of damage to be disbursed to the affected villagers is estimated at Rs. 342.8 lakhs. This cost needs to be borne by the management of the industry in keeping with the PPP and the doctrine of Strict/Absolute liability, as applied to Sriram Food and Fertilizers Industry in the case of Oleum leak in 1985. It was finally directed that the Central Government shall determine the amount required for carrying out the remedial measures over the damage caused to ecology of the region. It was kept open for the villagers to institute suits for suitable relief. The court said that no distinction is to be made in this behalf as between a large-scale industry and a small-scale industry or for that matter between a large-scale industry and a medium-scale industry. All chemical industries, whether big or small, should be allowed to be established only after taking into considerations all the environmental aspects, appropriate directions in that behalf may be issued under Section 3 and 5 of the Environment Act, the Central Government shall ensure that the directions given by it are implemented forthwith. The Central Government and the R.P.C.B. shall file quarterly Reports before this Court with respect to the progress in the implementation of Directions. In S. Janannath v Union of India[15], applying the said principle, the Court held the aquaculture (shrimp culture) industry that had been functioning within the Coastal Regulatory Zone (CRZ) Notification as liable to pay the affected persons on the basis of the polluter pays principle. In Vellore Citizens Welfare Forum v Union of India[16], a three judge bench went a step further and regarded both the precautionary principle and the polluter pays principle as part of environmental law.[17] Kuldip Singh, J. after referring to the principles evolved in various international Conferences and to the concept of Sustainable Development, stated that the PPP now governs the law in our country too, as is clear from Articles 47, 48-A and 51-A(g) of our Constitution and that, in fact, in the various environmental statutes, such as the Water Act, 1974 and other statutes, including the Environment (Protection) Act, 1986, these concepts are already implied. The learned Judge declared that these pri nciples have now become part of our law. In fact on the facts of the case before this Court, it was directed that the authority to be appointed under Section 3(3) of the Environment (Protection) Act, 1986 shall implement the PPP.[18] Next, reference may also be made to the decision in the case of A.P. Pollution Control Board v. Prof. M.V. Nayudu (Retd.) and Ors[19]and Karnataka[20] where, after referring to the principles noticed in Vellore Citizens Welfare Forums Case, the same have been explained in more detail with a view to enable the Courts and the Tribunals or environmental authorities to properly apply the said principles in the matters which come before them. It was in this case that the onus of proof was fixed to be on the polluter. In MC Mehta v. Union of India[21] it was held that even if PPP is not interpreted as a principle of environment law in India as stated in Vellore case, it still remains a principle of international law which has acquired the status of customary international law. It is a well-settled law under the Indian Constitution that rules of customary international law not contrary to municipal law be deemed to be incorporated into the domestic law. And, therefore, once declared as customary international law, precautionary principle naturally became part of Indian municipal law. Relying on the above judgment, in M.C.Mehta v. UOI[22], the SC ordered the Calcutta Tanneries to relocate and pay compensation for the loss of ecology/environment of the affected areas and the suffering of the residents. Similarly, in the Kamalnaths case[23], the court by considering the PPP as the law of the land, ordered that one who pollutes the environment must pay to reverse the damage caused by his acts. Thus, Span Motels who were illegally and callously interfering with the natural flow of Beas were directed to pay compensation by way of costs for restitution of environment and ecology of the area. In the matter of enforcement of Fundamental Rights under Article 21, under Public Law domain, the Court, in exercise of its powers under Article 32 of the Constitution, has awarded damages against those who have been responsible for disturbing the ecological balance either by running the industries or any other activity which has the effect of causing pollution in the environment. The Court while awarding damages also enforces the PPP which is widely accepted as a means of paying for the cost of pollution and control. To put in other words, the wrongdoer, the polluter, is under an obligation to make good the damage caused to the environment.[24]Again in MC Mehta v. UOI[25] a question arose as to the fate of mining activities in the Aravalli range in Gurgaon and if any, payments have to be made by the mine operators and/or by State Government towards environmental fund applying PPP. Also, in Research foundation case[26], PPP was applied to the case where a high power committee on hazardous wastes noticed 133 containers being illegally imported under the garb of lubricating oil. Recommendation of Monitoring Committee that only appropriate course to protect environment was to direct destruction of consignments by incineration was followed and the Importers held liable to pay amounts to be spent for destroying hazardous waste on basis of precautionary principle and PPP. The decision in Deepak Nitrite Ltd. v. State of Gujarat and others[27] laid down a proposition that in absence of actual degradation of environment by the offending activities, the payment for repair on application of the PPP cannot be ordered. In this case a Public Interest litigation was filed   before High Court alleging large scale pollution caused by industries located in Gujarat Industrial Development industrial corporation estate at Nandesari. In Tirupur Dyeing[28] case, public interest litigation was filed against the discharge of effluents into river. A large number of farmers have suffered because of the pollution caused by them. They could not cultivate any crop in the said land. The Pollution Control Board is directed to ensure that no pollution is caused, giving strict adherence, to the statutory provisions. polluter-pays are the integral part and parcel of national environmental law. The appellant is bound to compensate the persons who have suffered the loss because of the activity of its members, as water of the river is neither worth for irrigation purpose nor potable. It was also reiterated that principles of polluters-pay and precautionary principle have to be read with the doctrine of sustainable development. V. Conclusions Even with all its success in Indian scenario, the polluter pays principle is not a cure for all of the worlds environmental problems. It has a potential only for problems that stem from identifiable polluters who have sufficient economic resources to pay their way and even under the broadest definitions of pollution, the PPP cannot assist with serious environmental issues such as declining biological diversity or destruction of ecologically critical habitats. Other problems, though pollution related, are the aggregated consequence of the disparate actions of millions of individuals who are just trying to maintain a subsistence livelihood in overcrowded cities or desertified rural areas. The PPP would be inappropriate in such situations; these impoverished polluters are in no position to pay for their contribution to the worlds environmental burden. Most developing countries are yet to completely subscribe to the polluter pays principle as a major environmental policy guideline due to difficulty in implementing the same and due to its vague nature. The poor households, informal sector firms, and subsistence farmers cannot bear any additional charges for waste disposal while the small and medium-size firms from the formal sector, which mainly serve the home market, find it difficult to pass on higher costs to the domestic end-users of their products. Also, the exporters in developing countries usually cannot shift the burden of cost internalisation to foreign customers due to elastic demand. Lastly, many environmental problems in developing countries are caused by an overexploitation of common pool resources. Yet the Indian Judiciary and the recent national environment policy have enthusiastically applied the policy successfully on case to case basis. Its development into a well rounded principle can   only be judged with time but its present usefulness is very apparent. Bibliography Ashford Nicholas A. and Charles C. Caldert, Environmental law, policy and economics: Reclaiming the environmental agenda, MIT press, London, 2008 Candice Stevens, Interpreting the Polluter Pays Principle in the Trade and Environment Context 27 Cornell Intl L. J. 577 (1994) Cardwell Michael, The polluter pays principle in European Community law and its impact on United Kingdom farmers Okla. L. Rev. 89 Choudhary Himanshu, A short note on the Polluter Pays Principle available at http://www.indlaw.com/display.aspx?2601 last visited on 27 January 2010 Dam Shubhankar and Vivek Tewary, Polluting environment, polluting constitution worse than a polluted environment? 17 J.Envtl. L. 383 Divan Shyam, Demin Rsencraz, Environment law and policy in India, second ed., Oxford University press, London, 2002 De Lucia, Vito, Polluter pays principle at http://www.eoearth.org/article/Polluter_pays_principle last visited on 9 February 2010 Drumbl Mark A., Poverty, wealth and obligation in international environment law 76 Tut.L.Rev.843 Dube Indrajit, Environment Jurisprudence: polluter liability, Lexis-Nexis Butterworths, Delhi, 2007 Fitzmaniaca Malgosia, Contemporary issues in International environment law, Edward elgar publishing inc, USA, 2009 Havenga Peter, A Few Steps Closer Towards Establishing the Polluter Pays Principle (1997) 9 SA Merc LJ Interpretation of Polluter Pays Principle (PPP) In India available at http://www.legalserviceindia.com/article/l54-Interpretation-of-Polluter-Pays-Principle.html last visited on 27 January 2010 Nash Jonathan R., Too Much Market? Conflict between Tradable Pollution Allowances and the Polluter Pays Principle, 24 Harv. Envtl. L. Rev. 465, 466 (2000) Sands Philip, Principles of International law: Frameworks, standards and implementation: Volume-1, CSERGE, New York, 1995 Sanford E. Gaines, Polluter-Pays Principle: From Economic Equity to Environmental Ethos, 26 Tex. Intl L. J. 463 (1991) Senagar Dharmendra, Environment law, Prentice Hall of India ltd, New Delhi, 2007 Shiraz Rustomjee, Global environmental law and India, 36 Intl J.Legal Info.342 Sohn, The Stockholm Declaration on the Human Environment, 14 HARV. INTL L.J. 423(1973) Stuart Bell and Donald Mcgillivray, Environmental law, seventh ed., Oxford University Press, London, 2008 Ursula Kettlewell, The answer to global pollution? A critical examination of problems and potential of polluter-pays principle, 3 Colo. J. Intl Envtl. L. Poly 429 (1992) [1] Research Foundation for Science and Technology and Natural Resources Policy v. UOI and Another (2005)13SCC186 [2] According to Pearce, a polluter is a party emitting damaging wastes to the environment. This has often being broadened to any party who degrades the natural environment. Bromley argues, however, that emissions only constitute pollution when a victim is within the realm of emission. In some circumstances the victim may be seen as causing pollution by oming to nuisance and should therefore, by Bromleys reasoning be regarded as the polluter. [3] (Bell and Mcgillivray, 344) [4] (Havenga, 19) [5] (Kettlewell, 429) [6] ( Nash, 455) [7] (Dam and Tewary, 383) [8] ( Cardwell, 94) [9] M.C.Mehta v. Kamalnath (2000)6SCC213 [10] States shall prevent or abate any trans-boundary environmental interference which could cause or causes significant harm. [11] Principle 16 of the Rio Declaration provides that national authorities should endeavour to promote the internalization of environmental costs and the use of economic instruments, taking into account the approach that the polluter should, in principle, bear the cost of pollution, with due regard to the public interest and without distorting international rade and investment. [12] (1996) 3 SCC 212 [13] N.D Jayal v. Union of India 2004(9)SCC362 [14] M.C.Mehta v. Union of India (Taj Trapezium Case) 1996(8)SCC 462 [15] (1997) 2 SCC 87 [16] (1996) 5 SCC 647 [17] The same was reiterated in Narmada Bachao Andolan v. Union of India 2000(10)SCC664 [18] This obiter was later applied in the case of A.P. Pollution Control Board v. Prof. M.V. Nayadu (Retd.) Others AIR1999SC812 [19] [(1996) 5 SCC 718] [20] (2006)6SCC371 [21] 1997(3)SCC715 [22] 1997(2)SCC411 [23]M.C.Mehta v. Kamal Nath and Ors (1997) 1 SCC 388 [24] M.C Mehta v. Kamalnath (2000)6SCC213 [25] (2004)12SCC118 [26] Supra to 1 [27] (2004)6SCC402 [28] (2009)9SCC737

Sigmund Freud Essay -- Sigmund Freud

Sigmund Freud (1856-1939)   Ã‚  Ã‚  Ã‚  Ã‚  Sigmund Freud was born on May 6, 1856 in Freiberg (now Pribor, Czech Republic). Freud was educated at Vienna University. Then him and his family moved to Leipzig from the anti-Semitic riots. His ambition in his childhood had been a career in law but then he decided to be medical student before he entered to Vienna University in 1873. After this he desire to study natural science and to solve challenging problems that confronted contemporary scientist. In his three year at Vienna University Freud began his research in central nervous system in the physiological lab under the direction of German Physician Ernst Wilhelm Von Brucke. In 1881 after completing a year compulsory military service he receive his medical degree. After he received his degree he remained at the university as a demonstrator in the physiological laboratory. Freud spent three years at the General Hospital of Vienna devoting himself to psychiatry, dermatology, and nervous disease. In 1885 after appointed as lecturer in neuropathology at the university he decided to leave his post in the hospital. Later that same year Freud studies under Jean Charcot in which centered largely on hysteria, influenced Freud greatly in channeling his interest to psychopathology. Freud than established a private practice in Vienna specializing in nervous disease.   Ã‚  Ã‚  Ã‚  Ã‚  In 1891, Freud’s first published work, On Aphasia, it was the study of neurological disorder in which the ability to pronounce words or to name common objects is lost as a result of organic brain disease. His final work in neurology was an article, â€Å"Infantile Cerebral Paralysis†, was written in 1897 for an encyclopedia. His consecutive writing were devoted entirely to that field, which he had named psychoanalysis in 1896. Sigmund Freud developed the technique of psychoanalysis and much of the psychoanalytic theory based on its application. The first of Freud's innovations was his recognition of unconscious psychiatric processes that follow laws different from those that govern conscious experience. A basic assumption of Freudian theory is that the unconscious conflicts involve instinctual impulses, or drives, that originate in childhood. His work concerning the structure and the functioning of the human mind had far-reaching significance, both practically and scientifically, and it continues to influence... ...ally alone in what he termed â€Å"splendid isolation.† After the onset of World War I Freud devoted little time to clinical observation and concentrated on the application of his theories to the interpretation of religion, mythology, art, and literature. In 1923 he was stricken with cancer of the jaw, which necessitated constant, painful treatment in addition to many surgical operations. Despite his physical suffering he continued his literary activity for the next 16 years, writing mostly on cultural and philosophical problems. When the Germans occupied Austria in 1938, Freud, a Jew, was persuaded by friends to escape with his family to England. Then he died in London on September 23, 1939. Sigmund Freud created an entirely new approach to the understanding of human personality by his demonstration of the existence and force of the unconscious. In addition, he founded a new medical discipline and formulated basic therapeutic procedures that in modified form are applied widely in the present-day treatment of neuroses and psychoses. Although never accorded full recognition during his lifetime, Freud is generally acknowledged as one of the great creative minds of modern times.

Friday, July 19, 2019

TQM in Accounting Essays -- essays research papers

Accounting 43 Cost Accounting Costs of Total Quality Management Submitted By: August 4, 2004 Morris De Rosa Total Quality Management or TQM is a management strategy to embed awareness of quality in all organizational processes. The philosophy of TQM goes back to the 1940’s when Dr. Deming started his quality endeavors in Japan. TQM is an approach for continuously improving the quality of goods and services delivered through the participation of all levels and functions of the organization. TQM aims to do things right the first time, rather fix problems after they emerge or fester. ‘TQM is a management philosophy which seeks to integrate all organizational functions (marketing, finance, design, engineering, production and customer service†¦) to focus on meeting customers’ needs and organizational objectives)’ (Hammett 1). TQM may operate within quality circles which encourage the meeting of minds of the workforce to improve production and reduce waste. In a manufacturing organization, TQM generally starts by sampling a random selection of the product. The sam ple is then tested for things that matter to the real customers. The causes of any failures are isolated, secondary measures of the production process are designed, and then the causes of the failure are corrected. The statistical distributions of important measurements are tracked. When parts' measures drift out of the error band, the process is fixed. The error band is usually tighter than the failure band. The production process is thereby fixed before failing parts can be produced. It's important to record not just the measurement ranges, but what failures caused them to be chosen (Barfield 306). In that way, cheaper fixes can be substituted later, (say, when the product is redesigned), with no loss of quality. After TQM has been in use, it's very common for parts to be redesigned so that critical measurements either cease to exist, or become much wider. It took a while to develop tests to find emergent problems. One popular test is a "life test" in which the sample pr oduct is operated until a part fails. Another po... ...ld 318). The costs of a quality system must be managed so a reasonable value-to-price-relationship can be achieved. High quality will help a company increase profits through lower costs. It is critical that management focus on long term objectives instead of taking a limited outlook on growth and market share. The strategy of focusing on the customer and quality will equate to greater market share and higher profits. Reducing costs should be part of the continuous improvement process. Strategic cost management is the process of utilizing cost information to formulate and communicate strategies to all levels of the organization. A balance must be obtained to provide the customer with a quality product at a cost that provides for a profit for the company. The potential customer is becoming more and more conscious of quality. It makes sense for a business to cut their costs by improving the quality of the product thereby enhancing the appeal of a product or service in the market pla ce. The challenge is for each business to strive for the kind of business culture that will succeed in spite of the unknown and the unknowable. The quality management philosophy searches for this culture. TQM in Accounting Essays -- essays research papers Accounting 43 Cost Accounting Costs of Total Quality Management Submitted By: August 4, 2004 Morris De Rosa Total Quality Management or TQM is a management strategy to embed awareness of quality in all organizational processes. The philosophy of TQM goes back to the 1940’s when Dr. Deming started his quality endeavors in Japan. TQM is an approach for continuously improving the quality of goods and services delivered through the participation of all levels and functions of the organization. TQM aims to do things right the first time, rather fix problems after they emerge or fester. ‘TQM is a management philosophy which seeks to integrate all organizational functions (marketing, finance, design, engineering, production and customer service†¦) to focus on meeting customers’ needs and organizational objectives)’ (Hammett 1). TQM may operate within quality circles which encourage the meeting of minds of the workforce to improve production and reduce waste. In a manufacturing organization, TQM generally starts by sampling a random selection of the product. The sam ple is then tested for things that matter to the real customers. The causes of any failures are isolated, secondary measures of the production process are designed, and then the causes of the failure are corrected. The statistical distributions of important measurements are tracked. When parts' measures drift out of the error band, the process is fixed. The error band is usually tighter than the failure band. The production process is thereby fixed before failing parts can be produced. It's important to record not just the measurement ranges, but what failures caused them to be chosen (Barfield 306). In that way, cheaper fixes can be substituted later, (say, when the product is redesigned), with no loss of quality. After TQM has been in use, it's very common for parts to be redesigned so that critical measurements either cease to exist, or become much wider. It took a while to develop tests to find emergent problems. One popular test is a "life test" in which the sample pr oduct is operated until a part fails. Another po... ...ld 318). The costs of a quality system must be managed so a reasonable value-to-price-relationship can be achieved. High quality will help a company increase profits through lower costs. It is critical that management focus on long term objectives instead of taking a limited outlook on growth and market share. The strategy of focusing on the customer and quality will equate to greater market share and higher profits. Reducing costs should be part of the continuous improvement process. Strategic cost management is the process of utilizing cost information to formulate and communicate strategies to all levels of the organization. A balance must be obtained to provide the customer with a quality product at a cost that provides for a profit for the company. The potential customer is becoming more and more conscious of quality. It makes sense for a business to cut their costs by improving the quality of the product thereby enhancing the appeal of a product or service in the market pla ce. The challenge is for each business to strive for the kind of business culture that will succeed in spite of the unknown and the unknowable. The quality management philosophy searches for this culture.

Thursday, July 18, 2019

Article Review Format Guide Essay

The article discusses whether the Sarbanes-Oxley Act and the subsequence laws were the correct solution for the problems that arose from the Enron and WorldCom bankruptcies. The article illustrates how the different rules and legislature affect different size business, and the ramifications that resulted for companies that must follow the Sarbanes-Oxley Act. The authors of the article also conducted a study on whether or not fraud of the financial statements was in direct correlation of businesses filing bankruptcy (Nogler & Inwon, 2011, p. 68) like in the cases of Enron and WorldCom. The results found that the larger the company that filed bankruptcy the more likely that securities fraud litigation and general overstatement of the revenue and assets of the company occurred (Nogler & Inwon, 2011). LEGAL ISSUE Legal issues were rampant in the article. For instance, with the issuance of the Sarbanes-Oxley Act of 2002, companies chose to â€Å"go dark† to â€Å"no longer trade publically,† (Nogler & Inwon, 2011, p. 67) in order to not have to comply fully with SOX. The article also address whether it is fair or just to make smaller companies follow the same exact rules and fines of such articles as Article 404 of the SOX Act. MANAGERIAL PERSPECTIVE Fraud is a real threat to the financial stability of a corporation and even the country. The legal issues presented in the article show how damaging fraud truly is. Of the over 1,200 companies that filed for bankruptcy in the study, 77.8% had some sort of fraud (Nogler & Inwon, 2011). These numbers show that laws like Sarbanes-Oxley are justified in trying to stop the illegal actions within the finances of a corporation by making people responsible for their actions and the actions of those around us. The creative reporting methods that people use in ponzi schemes and recording of financial information needs to be highly monitored to prevent losses for stakeholders. Realistic solutions include more laws for the betterment of the corporate world. Laws that protect individual employees like auditors and Certified Public Accountants, because as it stands now all liability falls to only a few people like the CFO or CEO, when in fact there are instances when they too need protection. Smal l businesses that wish to go public should have similar laws designed for their size and not just an umbrella law that might prevent the company from growth. Reference: Nogler, G., & Inwon, J. (2011, May/June). Sarbanes-Oxley Act: Was the ’one-size-fits-all’ approach justified? Journal of Corporate Accounting & Finance (Wiley), 22(4), 65-76. http://dx.doi.org/10.1002/jcaf.20691

Critique a Research Study Essay

The nurse explore film I chose at the beginning of the semester was impact of wellness literacy and diligent cartel on glycemic go in an urban the States existence. The explore hold begins with a description of Diabetes, its consequences of the disease process, complications, economic cost, and the public wellness crisis that is foreseen over the next few decades. enquiry has shown that betterment of glycosylated hemoglobin concentration (HbA1c) in diabetics target cast a large positive impact on this threatening critical condition.The second component of the phrase assesss the impact wellness literacy and patient confide has on controlling and maintaining glycemic control in diabetics. The purpose of this condition was to enquiry a quantitative find out conducted to examine wellness literacy and patient entrust as predictors of glycemic control (Mancuso, 2010). I recall the credibility of the inquiry article was trus dickensrthy, ground on the query topi cs evaluated that be known in health check specialty to be accurate and valid. As a nurse, I am well advised of the impact health literacy and patient trust effect disease process and glycemic control.The enquiry sample coat evaluated by the article included one c and two participants with diabetes selected from two urban primary cathexis clinics in the linked States. Although I think the sample size couldve been larger, the final exam conclusions of health literacy and patient trust showed how authorised those ciphers are in influencing glycemic control. According to Polit, the presumed ca determination is the unconditional variable, and the presumed effect is the dependent or exit variable (Polit & Beck, 2014, p. 43).The Quantitative type of look into bearing used in this ascertain was Non-experimental/Observational discover on the effectuate of health literacy and trust on glycemic control. When researchers take apart the effect of a cause they cannot manipulat e, they design correlation studies that examine familys mingled with variables. correlation studies can be detected through and through statistical analysis ((Polit & Beck, 2014, p. 159). The uncaringlance variables consisted of health literacy, patient trust, intimacy of diabetes, performance of self- wish well activities, and depression.These variables were measurable with testing at the beginning of the demand that yielded statistical results used to associate between variables. The dependent variable was the Hemoglobin A1c. a good deal the dependent variable can induct multiple causes, which are examined in the article. The theatre excessively considered other related factors much(prenominal) as demographics, socio-economic status, diabetes knowledge, self-care activities, and depression. I would categorize these variables with health literacy and patient trust as independent variables.The variation of factors can confine a significant influence on the final outcom e of HbA1c. This is the reason that research is inhering for diabetes, to determine the influence these factors pick out on glycemic control. Evidenced- found interventions and approaches to improving glycemic control in the US nation allow help improve the current health crisis this country is facing, and will continue to face in the decades to come. This was a cross-sectional depicted object of patients with diabetes, utilizing several(prenominal) assess instruments and info sources (Mancuso, 2010).These 102 participants with diabetes were chosen from two free primary care clinics in the U. S. that met the criteria for the field of battle. narration comprehension test, scales, and screening through the use of surveys examined the independent variables. Testing for Hemoglobin A1c, a blood test, was conducted every six months to pass judgment glycemic control for research purposes. I gestate the design was appropriate because it was particular on the types of participant s used for the contemplate and factors that influenced the outcome match to the research article.Regardless of the level of participants, results of the study based its findings on the needs of the diabetic population. One of the strengths I place early on in the research article was the research design chosen to evaluate glycemic control. The cross-sectional study of patients with diabetes utilized several survey instruments and selective information sources. The framework of the study helped to assess and predict the relationships between variables. Second, I felt the methods used to gather data was appropriate and beneficial to the research study. The data received was sufficient enough to research and observe.Finally, another strength I identified in the article was its reliability that correlative to Evidenced-Based data that guides clinical practice in nursing today. The final findings of the article buy at that the data collected and examined would help patients outcome s on increasing their glycemic control. decided weakness in the research study I identified first was the size of the sample that was chosen. With only one hundred and two participants from two different clinics, I felt that the sample size could eat been more effective with larger meter studied and in more areas of the country.The study also identified the recruited participants were from an uninsured population and identified the groups to have poor glycemic control. I hope the research study should have had a more diverse population of patients that would demonstrate how the US really is. Finally, the research article was evaluating health literacy I believe that most patients who are illiterate would have been reluctant to participate in the study for fear of judgment and humiliation, thus not portraying the most accurate recruits. Evidenced-Based research is an essential component for the continual phylogeny of professional nursing practice.Research provides us with a soli d foundation to go out that nursing practice and interventions are based on scientific principles that have been be to be effective. As professional nurses, we should get hold of to achieve the best outcomes for our patients. Through nursing research, we can expand our nursing knowledge and development to deliver healthcare based on guided research decision-making. In studying my research article, I believe that the strengths outweighed the weaknesses because the findings did correlate with Evidence-Based practice already known. later on critiquing the research article, I support its findings on health literacy and glycemic control they definitely open to Evidence-Based practice that should be implemented in nursing practice. Diabetes is a major health problem in the United States and also a major risk factor for other types of disease processes related to it. health literacy, the ability to read, comprehend and comply with medical instructions is directly related to change g lycemic control. The research article I have chosen reflect the effects between health literacy and glycemic control in the United States population.Conclusions from the articles emphasize the need to communicate and instruct patients efficaciously with low health literacy. As an emergency room, healthcare teaching plays an important role when discharging patients home with the correct information and education to manage their symptoms and disease processes. This research article applies to my nursing practice by pointing out the need to assess health literacy in-patients sent home or admitted with Diabetes. When we can determine that health literacy impacts glycemic control, we can take measures to help patients maintain their diabetes effectively.By understanding the relationship between education and health care outcomes, nursing can make a significant impact through effectively assessing the needs to provide adequate healthcare teaching. References Mancuso, J. (2010). Impact o f health literacy and patient trust on glycemic control in an urban USA population. Nursing & wellness Sciences, 12(1), 94-104. inside10. 1111/j. 1442- 2018. 2009. 00506. x Polit, D. F. , & Beck, C. T. (2014). Essentials of nursing research value evidence for nursing practice. Philadelphia, PA Wolters Kluwer Health /Lippincott Williams & Wilkins.