Lab Observation essays

Lab Observation articles While watching the lab at DeVry in room 128 I have had the option to give a perception on the room format. There are 128 PCs in the lab while the floor covering shading is blended in with blue, dim, violet, and tan. There are 4 printers in which everybody shares. The windows on the east side of the lab are confronting the outside were the understudies can watch out on the off chance that they pick. The north divider has a passage to the lab aides office. The south divider doesn't have anything other than a notice board with nothing posted on it. There are two ways to come all through the lab both on the west side of the lab. The room is splendid on the grounds that it has a lot of lights. I can hear understudies discussing their assignments that they are working. I can likewise hear a considerable amount of composing going on in the lab. The lab smells like a specialists office to me. Everybody in the lab has their own sort of obligation. The lab partners obligation is to help anybody that is having specialized challenges with their PC or printer. As I would see it appears to me as though they are attempting to shroud more often than not. One of the colleagues are taking a shot at the PC doing schoolwork while the other two are in the rear of their office talking. The educators obligations is to ensure that the understudies know their educational program and on the off chance that they don't to return them on target. The vast majority of the instructors that I see are doing this by strolling around the understudies in their group and watching them or inquiring as to whether they need a type of help on the undertaking that they are chipping away at. The educators are additionally being to some degree agreeable which I fell is something to be thankful for that they can communicate with their understudies. The understudies duty is to know their task and to do that ta sk effectively. The understudies duty additionally is to learn and on the off chance that they are not to approach the teacher for help before it is past the point of no return. ... <!

U-2 Incident :: essays research papers

On May 1, 1960, fourteen days before the United States-Soviet Summit in Paris, a U-2 high height observation plane was destroyed while flying a spy crucial the Soviet Union. The Eisenhower organization had to take ownership of the mission, furthermore, Khrushchev dropped the Paris Summit. As a result, The Cold War between the United States and the Soviet Union proceeded for more than 30 years. Soon after the finish of World War II, United States what's more, the Soviet Union developed as the two superpowers. These two previous wartime partners got themselves secured a battle that came to be known as the Cold War. Eisenhower saw the Cold War in distinct good terms: &quot;This is a war of light against dimness, opportunity against subjection, Godliness against atheism.&quot; Be that as it may, the President wouldn't embrace a push to &quot;roll back&quot; Soviet increases in the years after WW II. From the get-go in his organization he grasped a strategy of regulation as the foundation of his organization's Soviet approach. Eisenhower dismissed the thought of a &quot;fortress America&quot; confined from the remainder of the world, safe behind its atomic shield. He accepted that dynamic US commitment in world undertakings was the best methods for introducing the guarantee of majority rules system to countries defenseless to the infringement of Soviet-supported socialism. Furthermore, Eisenhower kept up that discourse between the US and the Soviet Association was essential to the security of the whole globe, regardless of whether, all the while, each side was adding to its heap of atomic weapons. The passing of Soviet pioneer Joseph Stalin, two months into the Eisenhower administration, offered ascend to any desires for an increasingly adaptable, obliging Soviet initiative. In 1953, Eisenhower conveyed a discourse underscoring the possible human expense of the Cold War to the two sides. Planning to broadcast an increasingly perfect vibe with Georgi Malenkov, Stalin's replacement, Eisenhower proposed the Soviets stop their shameless development of region and impact in return for American participation and generosity. The Soviets reacted coolly to the discourse, particularly to the US's emphasis on free decisions for German unification, self-assurance for Eastern Europe, and a Korean peace negotiation. The different sides would not meet up close and personal until the Geneva Summit of 1955. At the Summit, Eisenhower declared, &quot;I came to Geneva since I accept humankind yearns for opportunity from war what's more, the bits of gossip about war. I came here on the grounds that my enduring confidence in the average impulses and great feeling of the individuals who populate this universe of ours.&quot; In this soul of cooperative attitude, Eisenhower introduced the Soviets with his Open Skies proposition. In it he suggested that each side give full portrayals of all their military offices and consider elevated investigations to guarantee the data was right. The Soviets dismissed the proposition.

Born In 1817, In Concord, Henry David Thoreau Became One Of The Greate

Conceived in 1817, in Concord, Henry David Thoreau got perhaps the best essayist among the American Renaissance. Thoreau put together his entire way of thinking with respect to the way that man expected to dispose of material things so as to be a person. A wonderfully instructed man, Thoreau went to Harvard, which set overwhelming accentuation on the works of art. Thoreau examined an educational program that included sentence structure and arrangement, science, English, history, and different ways of thinking. He likewise talked easily in Italian, French, German, and Spanish. After his graduation in 1837, Thoreau turned into an educator. He and his sibling John, be that as it may, shut the school in 1841, for Thoreau realized composing was his obsession. He kept a diary starting in 1837, and most think he composed route before that time. Thoreaus love for composing pushed him to make it a main thrust in his life. Thoreau was likewise a major piece of the Transcendentalists Movement. The Transcendentalists expected that the spirit and nature were the two basic pieces of the universe. Introspective philosophy began as an extreme strict development, restricted to the pragmatist, moderate foundation that Unitarianism had become. Unitarians had communicated the requirement for and conviction of an increasingly close to home and instinctive experience of the perfect. In the event that a man doesn't stay up with his partner, maybe it is on the grounds that he hears an alternate drummer. Individuality was a major piece of Thoreaus life; he accepted that free, all around thought activity emerged normally from an inquisitive brain. Albeit numerous individuals visited him at Walden Pond, Thoreau liked to be separated from everyone else. I never found the partner that was so friendly as isolation. Thoreau enjoyed isolation, when he composed from his spirit and was really alone. Thoreaus love for nature was one of the most impressive perspectives clear in Walden. Considered by some to be the dad of the ecological development, Thoreau alluded back to nature in all that he composed from papers to political discourses. As a basic man, Thoreau didn't possess numerous material things. For he accepted that to claim material articles were a snag, instead of a bit of leeway. He saw that a great many people estimated self-esteem as far as what they possessed, instead of their profound and scholarly endowments. Thoreau proposed to live as essentially as could be expected under the circumstances and figure out what he required for fundamental human endurance. My most prominent expertise is to need pretty much nothing. He developed his own food, cleaned his own lodge, and frequently masterminded his issues so he needed to fill in as meager as could be expected under the circumstances. Distributed on August 9, 1854, Walden sold 2,000 duplicates. For one dollar, individuals read into the profundities of Thoreaus life at Walden Pond and every one of his perspectives on everything from the abolitionist bondage development to his natural thoughts. Walden sold reasonably well during Thoreaus lifetime, yet his most prominent regards came after death. Through the perusing of Walden, numerous individuals have found the enchantment of Henry David Thoreaus pen. Only a man from Concord, Massachusetts, he carried on with an exceptional life as a straightforward man. That, nonetheless, was all Thoreau at any point needed to achieve, to show individuals that an individual could be an individual, live basic, and manage without material things. With the distribution of Walden, Thoreau demonstrated the world that it was without a doubt conceivable; he had lived to the beat of his own drummer.

Sociology and Language free essay sample

The essence of sociolinguistics is society +language=sociolinguistics. Sociolinguistics and phonetics There are numerous sociolinguistics who might likewise call themselves language specialists. ?The topic of who is communist and who isn't neither intriguing nor significant. ?Phonetics varies from sociolinguistics in considering just the structure of language to the avoidance of the social setting in which it is found out and use. ?The undertaking of the phonetics is to work out the standards of language, after that sociolinguistics concentrate any focuses at which these guidelines make setting with society. ?Diverse elective method of communicating something very similar , taken/picked by various social gathering. (nature of sociolinguistics) ? Various social orders use dialects which show their conduct. ?In the present current society, socio is discipline which depends on religious and observational. ?In sociolinguistics language hypothesis and language behaviorism are talked about: Example Language hypothesis: ?Pashto articulated ? forceful ? French language ? good manners This is hypothesis yet when we go to demonstrate it become viable. We will compose a custom exposition test on Human science and Language or then again any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page ?Hypothesis + reasonable = proposal (sociolinguistics) ?There is a two route connection among language and society: 1. On the base of language we derive culture. 2. On the base of culture we induce language. Connection among humanism and phonetics Sociology: It is an investigation of society (behaviorism, demeanor, social standard, living style, administering and relations and so on). Etymology: The set example of language which incorporates punctuation, semantics and so forth †¦ ?Linguistics talk about sentence structure (thing, pronoun,†¦) yet sociolinguistics talk about the social utilization of these words. Model: If a Urdu etymologist instruct Urdu to any outsider ( , ). These are the thing which etymologist let him know. In any case, sociolinguistics will reveal to him how to utilize it in the public eye. ?Somewhat humanism and etymology so one next to the other. An instructor ought realize the punctuation as well as to utilize it in various setting. Use and Use Usage: Discussing the endorse rule of the language. This will be of significant use for language specialist. Use: Practical or real utilization of recommend use, this will be of significant utilization of sociolinguist. ?The utilization of language alludes to the general public which goes under society. ?On the off chance that we talk about the utilization of language, it fundamentally social use so we interface up this social use with the human science. ?At the point when we talk about human science we characterize one society to another. Delineation of Pakistani society: A. Landowners B. Administrators C. Specialists D. Government officials E. Proficient individuals F. Laborers/rancher G. Bums ?All of these gatherings have various dialects. Everybody has his own language as indicated by the level. ?Sociolinguistics study the utilization of language in various setting of society. 1. 2 Sociolinguistic wonders A fictional universe Pakistani society contrast and such a general public which re ally don't exist. By contrasting we accompany know the connection of language with specific culture. Each general public has normal limits. These limits imply that no others can come and join. Society and culture is influenced by language when we utilized diverse language together (English+ Hindi ruin pet lang) Example: (may nay ik picture banaye feed) Linguist can't decide from which society it has a place.

Anthithesis in romeo and juliet essays

Anthithesis in romeo and juliet expositions Absolute opposite in Romeo and Juliet Absolute opposite is utilized to make greatest complexity. In Romeo and Juliet, Shakespeare utilizes absolute opposite continually. Individuals can be both mindful and unfeeling, and love is both life and demise. Utilizing absolute opposite can add a great deal to a play. Minister Laurences plan for incidentally executing Juliet had direct opposite, it was both recuperating and lethal. It would mend Juliet and Romeos love by making everybody feel that Juliet was dead, that way they could flee and be as one. Yet, it was likewise destructive since it would execute Juliet. Perhaps not everlastingly yet it would prompt a disaster. In the event that the mixture would really slaughter Juliet and not simply briefly, at that point there would not be absolute opposite on the grounds that then Romeo and Juliet would not have the option to be as one, and there would not be both an upbeat and pitiful outcome. Something else that had direct opposite was Romeo and Juliets love. It was both life demise. Being as one, was their life, they would have done anything just to be with one another. Regardless of what individuals did or stated, they would disregard them. Sadly, their adoration would carry them to their demise. They were such a great amount in adoration that they would have quit any pretense of anything for one another, regardless of whether it implied their life. Romeo and Juliet kicked the bucket Not exclusively would things be able to have direct opposite however individuals can likewise. Romeo was both adoring what's more, brutal. At whatever point he was with Juliet, he appeared as though he would never hurt a fly. He would express verse to Juliet and would take a gander at her as though she were a valuable gem. Be that as it may, when Tybalt came around, he was like a whole other world. Tybalt provoked Romeos cousin, Mercutio. Mercutio was seriously injured and kicked the bucket. This maddened Romeo so much that he pursued Tybalt and executed him. Despite the fact that he was the cousin of his significant other ... <!

Parliamentary vs Presidential Governments Free Essays

In an equitable government there are two most mainstream sorts of government: presidential and parliamentary. They are to some degree comparable, however their branches, executive,legislative, and legal, work diversely and are liable for very various employments. Most European nations run by the parliamentary frameworks, for example, Britain, since it used to be government. We will compose a custom article test on Parliamentary versus Presidential Governments or on the other hand any comparative theme just for you Request Now Indeed, even now the Great Britain has a Queen Elizabeth II. Nations like the United States are ran by the presidential type of government. The most critical distinction in the Parliamentary type of government versus the Presidential is that the president is both the CEO and the head of state. The President has the ability to veto laws, execute the guidelines of Congress when it proclaims war, has the privilege to endorse the arrangements without the legislature’s consent. The president has the privilege to send military, yet can't announce war. Parliamentary framework isolates the CEO and the head of state into two separate workplaces. The CEO is typically the Prime Minister and the head of state is the president. In Britain, for instance, the CEO is the Prime Minister, and the head of state is the sovereign Elizabeth II. The Prime Minister is normally the most elevated political expert in the nation and is the leader of the Cabinet, or the official office. He does all the dynamic, supports laws, assigns all the pastors and the Cabinet individuals, has position to control all the legislative divisions. another huge contrast between the two governments is the way they get chose. In Presidential government, for instance in the United States, the possibility for administration is being chosen by the Cabinet or the Senate, further to be chosen by the votes of the country. The Prime Minister, as in Britain, is chosen by the Cabinet. Individuals don't decide in favor of him, however they do decide in favor of the congressmen, who may before long become the Prime Minister. The President and the Prime Minister are the two individuals with the most experts in their nation, and both can be excused anytime by the Cabinet. The Presidential framework and the Parliamentary framework vary in every nation, on the grounds that every nation has its own constitution. For instance in Great Brittan, the individual with the most authority is the Prime Minister, yet in Russia, it is the President, even idea Russia has a Prime Minister. The two majority rule governments work a similar way, just individuals with similar titles do various employments, and individuals with comparable occupations have an alternate title. The most effective method to refer to Parliamentary versus Presidential Governments, Papers

Holden Caulfields Character Presented in the Novel - Literature Essay Samples

The Catcher in the Rye, written by J.D. Salinger, is seen throughout the narrative repeatedly asking the simple question,  ³Where do ducks go in the winter? ² The simplicity of this question reflects upon a predicament for Holden that remains of the utmost importance and significance throughout the novel. Although a complex character, Holden many times acts analogous to a childish figure that indulges in simplicity, questioning and answering his own quandaries in a simplified, juvenile manner. His fascination with this question can only be looked upon as the unadulterated, more youthful side to his character. Furthermore, finding the answer to the outlandish question remains a persistent top priority for a character that otherwise gives up on various unambiguous opportunities, events, and positive prospects of his life.The first time Holden asks about the ducks is on his way to the Edmont hotel. He curiously asks the cab driver that is driving him to the hotel his opinion on wher e the ducks go during the winter. The query is uncharacteristically off-topic, yet Holden insists with much verve that his question is a genuine one, and hassles the cab driver for a bona fide response. The question can be described as random and unsystematic, analogous to his existence. Because the ducks and their whereabouts represent the unknown, Holden can greatly relate to them. At a time in his life where he is moving onward into an unfamiliar existence, the main character connects with the ducks because he has finished an important period in his life and is moving on into another phase. However, unlike the ducks, Holden does not know where in his life he is going. He feels that his  ³pond, ² which represents his life up until his leave from school, is freezing over as well, and he must therefore find a comfortable, secure safe-haven with his newly found independence. Like many other parts of the narrative, Holden can only connect his independence and curiosity in a bizarr e manner, and likens them with ducks in a pond. Before visiting the pond himself, Holden once again asks a taxi driver advice on the situation at hand. Taxi drivers vehicle consequently comes to symbolize a comfortable place for Holden, a safe haven where he can inquire about the ducks. Because the cab drivers are much older then most of the characters that Holden interacts with throughout the book, they are most likely viewed as wiser. Moreover, they possess a keen sense of direction because of what they do for a living, and Holden may possibly consider that they, of all people, might know which way the ducks head during the winter months.Later in the book, the conversation turns to ducks and fish. Holden insists, however, that although the fish mean nothing to him, he emphatically desires to comprehend the ducks ¹ situation. The fish could very well be, in a figurative sense, children, still under the protective barrier of the frozen shell of the pond, seemingly very limited to move about freely. The ducks, in turn, seem to be the independent, free adults of the world, at first relying on the pond for support, but then flying away to where the sky ¹s the limit with potential and possibilities. In turn, Holden constantly finds himself in situations where he does not know whether to he is more akin to a child or an adult. It is apparent that Holden desires childhood because of his fond, warm memories of youth, but senses that he is being forcefully pushed into adulthood and independence because of his newly established freedom away from a structured, methodical world.Observably, Holden is exceptionally alarmed by the idea of change and disappearance. Because of his abrupt independence, Holden explains in only a way that he can, his life ¹s experiences he has accumulated thus far into the novel. Drawing from past encounters and occurrences, Holden can usually muster up an explanation for just about everything. However, when it comes to the ducks in the po nd, Holden finds himself in total uncertainty, and at first seems more detached then related to the creatures in the pond. When Holden finally visits the pond for himself, he finds no ducks, and the water is more slushy than frozen over. Immediately Holden thinks about his own death, and what it may be like. This accounts for his feelings of eptiness when, instead of finding the ducks, as he had hoped, the character finds nothing. A feeling of isolation and remoteness fills Holden, and the reflection of death naturally occurs. The slushy water in the lagoon implies that although Holden is an individual now, the transition into complete adulthood is still not finished, and supplementary development will need to continue until the pond completely freezes over, so to speak.At the end of the novel, Holden is indeed able to answer his own question. Visiting the pond himself shows Holden that he has conclusively found what he was in search of. It also suggests that he can understand his l ife situation sufficiently more then he had at the beginning of the novel. Now he is able to understand that there is indeed a transition period in life, and knows everybody must make the crucial change from childhood into maturity. Since change is inevitable, Holden eventually learns to deal with the radical alterations in his life, and his responsibilities for them. The conclusion that Holden holds is one of much sorrow, yet wonderment. Though Holden still holds a defensively cynical, skeptic tone at the end of the book, the ending is hardly tragic. Although Holden still has much growing up to do, he has learned the indispensable and perpetual lesson of where ducks go in the winter.

New Tax Package Could Boost 529 Usage

What a coincidence. On the very same day--December 17, 2010--that I buy back my old company Savingforcollege.com from Bankrate, President Obama signs into law a massive tax and unemployment insurance bill that could end up putting billions of additional dollars into 529 plans. I could not have timed this any better had I tried. Itï ¿ ½s not that the bill creates any significant new advantages for 529 plans; most of the tax benefits associated with 529 plans had already been made permanent before this action. In fact, the new law more directly helps one of the competitors to 529 plans--the Coverdell education savings account--by staving off for two years the expiration of the K-12 provision and certain other improvements made to the ESA that were scheduled to expire at the end of 2010. It also extends the American Opportunity Tax Credit and the above-the-line tuition deduction through 2012. What intrigues me are the "temporary" changes to the gift and estate tax rules under the 2010 Tax Relief Act that will indirectly cause many wealthy parents and grandparents to think about upping their contributions to 529 plans over the next couple of years. Hereï ¿ ½s my thinking: With the estate-tax exclusion going to $5 million ($10 million for a couple) in 2011 and 2012, college savers have less reason to fret about their 529-plan contributions exceeding the $13,000 gift-tax annual exclusion amount. Whereas large gifts, including 529 contributions, may have resulted in more estate tax under the old law, the $5 million exclusion may now eliminate that concern. For example, letï ¿ ½s say Aunt Ida has a $4 million estate and is thinking about contributing $100,000 to a 529 plan for her nephew. Even with the five-year election sheltering $65,000 of that contribution, she would be left with a $35,000 taxable gift to apply against her gift-tax lifetime exclusion. The new law "unifies" the exclusions for gifts and estates, which means the gift-tax lifetime exclusion jumps from $1 million to $5 million. Any use of your gift-tax lifetime exclusion reduces your estate-tax exclusion. Absent Congressional action, the estate-tax exclusion was headed down to $1 million in 2011, which meant Aunt Idaï ¿ ½s estate might have ended up owing more tax because of the $100,000 529 contribution. But with the $5 million estate-tax exclusion, Aunt Ida can use her gift-tax lifetime exclusion to shelter large 529 contributions without causing added estate-tax exposure, at least through 2012. Her estate is too small to trigger estate tax whether or not she makes the $100,000 contribution. Hence, less reason to limit her 529 contributions to the $13,000 gift-tax annual exclusion amount ($65,000 with the five-year election). In fact, Aunt Ida may wind up increasing her 529 contribution amount - by a lot. Anticipating the possibility of future roll-backs in the gift and estate allowances, Aunt Idaï ¿ ½s financial advisers are going to be telling her, along with their other wealthy clients, to "Gift, gift, gift!!" Many clients will resist giving away vast amounts of their fortunes, worried that the recipients of their largess will squander the money or become financially lazy. Or perhaps the wealthy individual wants to retain the flexibility to pursue philanthropy or find other uses for the money. A trust of some type might alleviate some of these concerns, but still the gifts to the trust must be irrevocable. Enter 529 plans, the only tool that allows an individual to make a completed gift that reduces their estate, yet retain complete control of the account. Account ownership includes not only the right to change beneficiaries but also the right to reclaim the funds at any time and for any purpose (subject to tax and 10%-penalty on the account growth if distributed for non-qualified purposes). So now Aunt Ida may think, why stop at $100,000? Why not contribute $300,000 into the 529 plan or whatever maximum amount the plan accepts? In fact, why not set up a few more accounts (in other states) and stuff them to the brim as well? Although Idaï ¿ ½s nephew surely wonï ¿ ½t need all that money for college, unused accounts can easily be passed down to pay for the college expenses of future family members. In the meantime, Ida has taken advantage of the opportunity to remove large amounts from her estate without really giving anything up. But wouldnï ¿ ½t Aunt Ida be abusing the tax laws if she pursued this strategy? Thatï ¿ ½s certainly an important question her tax advisers must consider, and one that I cannot answer. In all likelihood, Aunt Ida will never actually take the 529 money back for herself, and the accounts will ultimately be used tax- and penalty-free to educate current and future generations of family members. As long as that is how it plays out, whereï ¿ ½s the abuse? Posted December 21, 2010 What a coincidence. On the very same day--December 17, 2010--that I buy back my old company Savingforcollege.com from Bankrate, President Obama signs into law a massive tax and unemployment insurance bill that could end up putting billions of additional dollars into 529 plans. I could not have timed this any better had I tried. Itï ¿ ½s not that the bill creates any significant new advantages for 529 plans; most of the tax benefits associated with 529 plans had already been made permanent before this action. In fact, the new law more directly helps one of the competitors to 529 plans--the Coverdell education savings account--by staving off for two years the expiration of the K-12 provision and certain other improvements made to the ESA that were scheduled to expire at the end of 2010. It also extends the American Opportunity Tax Credit and the above-the-line tuition deduction through 2012. What intrigues me are the "temporary" changes to the gift and estate tax rules under the 2010 Tax Relief Act that will indirectly cause many wealthy parents and grandparents to think about upping their contributions to 529 plans over the next couple of years. Hereï ¿ ½s my thinking: With the estate-tax exclusion going to $5 million ($10 million for a couple) in 2011 and 2012, college savers have less reason to fret about their 529-plan contributions exceeding the $13,000 gift-tax annual exclusion amount. Whereas large gifts, including 529 contributions, may have resulted in more estate tax under the old law, the $5 million exclusion may now eliminate that concern. For example, letï ¿ ½s say Aunt Ida has a $4 million estate and is thinking about contributing $100,000 to a 529 plan for her nephew. Even with the five-year election sheltering $65,000 of that contribution, she would be left with a $35,000 taxable gift to apply against her gift-tax lifetime exclusion. The new law "unifies" the exclusions for gifts and estates, which means the gift-tax lifetime exclusion jumps from $1 million to $5 million. Any use of your gift-tax lifetime exclusion reduces your estate-tax exclusion. Absent Congressional action, the estate-tax exclusion was headed down to $1 million in 2011, which meant Aunt Idaï ¿ ½s estate might have ended up owing more tax because of the $100,000 529 contribution. But with the $5 million estate-tax exclusion, Aunt Ida can use her gift-tax lifetime exclusion to shelter large 529 contributions without causing added estate-tax exposure, at least through 2012. Her estate is too small to trigger estate tax whether or not she makes the $100,000 contribution. Hence, less reason to limit her 529 contributions to the $13,000 gift-tax annual exclusion amount ($65,000 with the five-year election). In fact, Aunt Ida may wind up increasing her 529 contribution amount - by a lot. Anticipating the possibility of future roll-backs in the gift and estate allowances, Aunt Idaï ¿ ½s financial advisers are going to be telling her, along with their other wealthy clients, to "Gift, gift, gift!!" Many clients will resist giving away vast amounts of their fortunes, worried that the recipients of their largess will squander the money or become financially lazy. Or perhaps the wealthy individual wants to retain the flexibility to pursue philanthropy or find other uses for the money. A trust of some type might alleviate some of these concerns, but still the gifts to the trust must be irrevocable. Enter 529 plans, the only tool that allows an individual to make a completed gift that reduces their estate, yet retain complete control of the account. Account ownership includes not only the right to change beneficiaries but also the right to reclaim the funds at any time and for any purpose (subject to tax and 10%-penalty on the account growth if distributed for non-qualified purposes). So now Aunt Ida may think, why stop at $100,000? Why not contribute $300,000 into the 529 plan or whatever maximum amount the plan accepts? In fact, why not set up a few more accounts (in other states) and stuff them to the brim as well? Although Idaï ¿ ½s nephew surely wonï ¿ ½t need all that money for college, unused accounts can easily be passed down to pay for the college expenses of future family members. In the meantime, Ida has taken advantage of the opportunity to remove large amounts from her estate without really giving anything up. But wouldnï ¿ ½t Aunt Ida be abusing the tax laws if she pursued this strategy? Thatï ¿ ½s certainly an important question her tax advisers must consider, and one that I cannot answer. In all likelihood, Aunt Ida will never actually take the 529 money back for herself, and the accounts will ultimately be used tax- and penalty-free to educate current and future generations of family members. As long as that is how it plays out, whereï ¿ ½s the abuse? Posted December 21, 2010

The Forgotten Female in the Works of Ernest Hemingway Essay

The Forgotten Female in the Works of Hemingway Ernest Hemingway has often been accused of misogyny in his treatment of female characters (and, perhaps, in his treatment of women in his own life). It is not fashionable these days to praise the work of Ernest Hemingway, says Frederick Busch. His women too often seem to be projections of male needfulness (1). Many of his stories are seen as prototypical bildungsroman stories--stories, usually, of young men coming of age. There are few, if any, stories in the canon of women coming of age, however, and Hemingway is not the first to suffer the wrath of feminist critics. But is this wrath justified? In his dissertation, Mark G. Newton reviews some of the†¦show more content†¦He argues that . . . Hemingway exhibits uncensored male perceptions of females perhaps as a partial explanation for why women occupy subjugated positions in American society (180). He concludes: . . . Hemingways chief concerns remain consistent. Within this world of selfishness represented in Hemingways canon, the lost, lamented for values include faith, hope, and security as well as fertility, creativity, love, peace, and human brotherhood for maintaining life. . . . Harrys last words, A man alone aint got no bloody fucking chance (THAHN 225), imply that togetherness may be the first step toward healing. Searching within the abyss of nada for meaning, people must first reform and embrace each other before they can reform and embrace the world. (188) These are the same echoes, the reaching out for other human contact, that we see in George Willard in Sherwood Andersons Winesburg, Ohio. However, in placing women in this almost Christ-like position--the saviors of mankind as it were--is Hemingway presenting women at all? Or is he presenting only male fantasies--the kind of stereotypical, mythic female figure that women have been condemned by our society to try to live up to? In Mothers and Others: Myths of the Female in theShow MoreRelatedAnalysis Of Hills Like White Elephants 1517 Words   |  7 PagesShivani Patel Hum 101-007 King, Paul 5 December 2015 Female Disempowerment in â€Å"Hills Like White Elephants† In the story â€Å"Hills Like White Elephants,† Ernest Hemingway uses his in-depth ability of foreshadowing to provide the reader with little information on the stories background or future events to come. At first glance, the discussion that takes place in story seems like a minor argument between a couple at a train station in Spain. However, upon deeper analysis, this piece takesRead MoreLecture on Short Story5432 Words   |  22 Pagesorigin, orally transmitted. Our ancestors told stories by the tribal fire, and later by the hearth, which were verbally passed down the generations. Oral transmission meant that stories had to be committed to memory in order to survive and not be forgotten; storytellers also had to be able to effectively convey the valuable life-lessons that their stories contained taking into account the limitations that listening imposes on our capacity to retain information. Storytellers had to be able to captivateRead MoreAN ANALYSIS PAPER ON ANTON CHEKHOV’S THE SEAGULL AND THE CHERRY ORCHARD12092 Words   |  49 PagesIdeologem of Loss 3.3.3 Relation of Russian and American Literature 4. Questions for Analysis 4.1 How do the literary works teach about morality? 4.2 What is the prevailing idea shown in the story? How can the readers relate to it? 4.3 If you were to provide an alternative ending to your chosen story, how would you end it? Why? 4.4 How do these literary works adhere to the 7 literary standards? Explain. AN ANALYSIS PAPER ONRead MoreLogical Reasoning189930 Words   |  760 Pagespart of the work under the following conditions: (1) Attribution You must attribute the work in the manner specified by the author, namely by citing his name, the book title, and the relevant page numbers (but not in any way that suggests that the book Logical Reasoning or its author endorse you or your use of the work). (2) Noncommercial You may not use this work for commercial purposes (for example, by inserting passages into a book that is sold to students). (3) No Derivative Works You may not

Comparing Of Mice And Men By John Steinbeck - 926 Words

â€Å"It doesn’t matter what we look like on the outside because we all share a similarity on the inside.† In this essay, I am going to compare and contrast Curly’s Wife and George. These two characters are from the book Of Mice Men by John Steinbeck. There are going to be three main topics that I am going to compare them in. Those three topics are Actions, Appearance, and Dreams. Actions being of how they acted towards someone. Appearance being how did they dress and how they were described in the book. Dreams being of what they dreams about becoming in the future. They both may be different from each other, but they link in a way. First off we are going to talk about their appearance. George’s appearance was a normal guy. He had a dark†¦show more content†¦While Curley’s wife’s dream was to become a movie star. George told Lennie multiple times that they were going to â€Å"live off the fatta of the land† and that they were going to go to be independent. He was tired of people telling him what to do and wanted to get up at his own time. Curley’s Wife’s dream was actually an opportunity. She did actually have a chance of becoming a movie star. She told Lennie that the guy said she belongs in the movies, and that he ll send a letter. She never received that letter. She believes her mother stole and hid it from her. In conclusion, as you can tell there are some opposites and some similarities of Curley’s wife and George. The biggest similarity was the dreams. They both wanted something that would turn out to be good for them. Curley’s wife wanted to become a movie star. Even though she doesn’t have the paper, maybe she would have found it somewhere. George wanted to leave at his own house with Lennie and Candy. He wanted a farm. He wanted to be an independent person. Even though they are both different people with different characteristics. They both wanted to become s omeone. This last paragraph is going to be quoting that gave me the support of my descriptions. My first quote the narrator stated â€Å" the first man was small and quick, dark of face, with restless eyes and sharp, strong features. Every part of him was defined: Small, strong hands, slender arms, a thin and bony nose.†(John Steinbeck, PageShow MoreRelatedComparing Of Mice And Men By John Steinbeck1605 Words   |  7 Pages Repeating Mistakes of Innocence in of Mice and Men Tragedy in life can be used to demonstrate the ultimate display of compassion and love, which truly demonstrates the qualities of men. In life people create attachments and bonds, craving companionship over isolated individualism. There is a endless cycle and chain of events that cause the annihilation of bounds which leads to tragedies bringing sadness. 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He enrolled in StanfordRead MoreGeorge And Lennie Relationship Analysis871 Words   |  4 PagesIn the novella Of Mice And Men by John Steinbeck, the relationship between Lennie Small and George Milton is complex. Lennie and George are two companions who look for work and brave the hardships of the Dust Bowl and the Great Depression together. Although Lennie and George are both grown men, their relationship resembles more of a child and a single parent, or a boy and his dog. Lennie is portrayed as animalistic and childish through his behavior and Steinbeck’s comparisons. This reveals the crucialRead MoreSteinbeck and His Techniques for Success in Of Mice and Men924 Words   |  4 Pagesa better understanding of Lennie and George, the two main characters Of Mice and Men. It also helps in keeping readers thinking on their feet and constantly questioning George and Lennie`s next move while in Salinas, California. 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GeorgeRead MoreHow Steinbeck Presents the Relationship Between George and Lennie in Particular at the Beginning and the End1045 Words   |  5 PagesHow Steinbeck presents the relationship between George and Lennie in particular at the beginning and the end The relationship between Lennie and George is very close throughout the book. Of Mice and Men is set in the 1930s depression years in America. This means that their relationship was under a lot of strain. It was unusual in those times to be able to sustain friendships because life was all about living for the moment after America s great depression. They are in a place called the SalinasRead Morecomparison2085 Words   |  9 Pages English III AP 30 October 2013 Of Mice and Men and The Scarlet Letter Of Mice and Men’s George and The Scarlet Letter’s Hester Prynne the main characters in these two novels. Both are misunderstood by the people around them. Of Mice and Men was written in 1937 by John Steinbeck to show the most vulnerable people in society at that time. The Scarlet Letter was written by Nathaniel Hawthorne in 1850 to illustrate the way of life for the Puritan society and the way some were punished or misunderstoodRead MoreThe Great Gatsby And Of Mice And Men1405 Words   |  6 PagesIn the novel ‘The Great Gatsby’ and ‘Of Mice and Men’ F Scott Fitzgerald and John Steinbeck respectively explore the complex perspective of the true outcome of the American Dream. Although set within different eras of American society, the extensive failure of dreams throughout both texts shows how the American Dream is destined for annihilation despite the intention of hope and happiness. In its original form the American Dream encapsulated the idea l that ‘equality of opportunity is available to

What Are The Types Of Research Philosophies - 1115 Words

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Crash Film Co Directed And Produced By Paul Haggis

Crash is a 2004 ensemble drama film co-written, directed, and produced by Paul Haggis. The film focuses on stereotypical, racial and social tensions in Los Angeles, California. It connects stories based on coincidence, fortuitousness, and luck, as the lives of the characters crash against one another. The movie revolves around the feelings of prejudice and antipathy most people have against members of other groups, and observes the consequences of those feelings. The movie demonstrates the lives of different individuals from diverse socio-economic classes, who face life changing situations in between their conflicting prejudices and stereotypes. Their stories intermingle during a two days’ span in Los Angeles: a black detective estranged from his mother; his criminal younger brother who is a gang member; a Persian-immigrant father who is suspicious of others; a hard-working Hispanic family man, a locksmith; the white district attorney and his exasperated, spoiled wife; a racist police officer who offends an African American TV producer and harasses his wife; and a non-racist police officer. Instead of labeling characters as victims and offenders, victims of racism are often shown to be prejudiced themselves in different contexts and situations. The racist comments and biased actions are often shown to be caused by unawareness and fallacy instead of someone’s hateful nature. Racism, prejudice and stereotyping, as the major themes of the movie, Crash, dominate all theShow MoreRelatedFilm Crash Film Analysis1333 Words   |  6 PagesDisconnect: A Study of the Waters Family The Oscar Award winning film Crash, co-written, produced and directed by Paul Haggis, forces viewers to take a long hard look at their own biases while demonstrating the dynamisms of humanity as it takes us through an evening in the racially, financially and emotionally divided city of Los Angeles in the early 2000’s. Starring such actors as Don Cheadle, Sandra Bullock and Matt Dillon, this mind-warping film follows several disenchanted individuals as they are testedRead MoreMovie Analysis : Crash By Paul Haggis2104 Words   |  9 PagesCrash is a drama film produced and directed by Paul Haggis. The movie was made about 12 years ago and dealt with the racial and social tensions in Los Angeles. This story that evolved over 2 days involves several key characters – an African American detective who has a brother who is into crime; the Caucasian District Attorney (DA) and his overpowering paranoid wife, a Caucasian police officer who is downright racist and an African Ame rican movie director and his wife, who have to interact with the

Auditing and Materiality Analysis on K and S Corporation

Question: Discuss about the Auditing and Materiality Analysis on K and S Corporation. Answer: Introduction: Financial statements tends to assist investors in their decision making process through transparency in the preparations of balance sheet, income statement and other financial statements. The presence of principle agent relationship, whereby the agent that is the companys executives have a tendency towards behaving in a manner so as to further their own agendas and interests at the cost of the principles, the shareholders. External auditor has been provided to operate independently towards examining the financial statements and other relevant documents in order to identify any form of material misstatements. The ceiling upon the non-audit service fees accepted by the auditors followed by compulsory declaration by the external auditors regarding whether audit has been conducted with due independence reiterates the external auditors role. The credibility of a companys financial proceedings is gathered from the external auditors report. In terms of regulatory measures to be undertaken, the roles of external auditors are imperative as based upon the audited financial statements the evidences can be gathered about a corporate entity. The inputs from the external auditors report is relevant to the management, stakeholders and regulators of the organization, thereby the requirements towards standardization of auditory proceedings in order to mitigate audit risks is paramount. ASA 210, paragraph A23, A24, A25 and A26 states that the auditor, at the inception of audit engagement requires preparing a written financial document that may result towards declaration of the scope of financial report auditing. Further, the aforementioned articles requires the auditor to mention through writing the responsibility on the part of the auditor and companys management team, evaluating the framework utilized for the different sets of auditory proceedings. Such measures are undertaken to ensure a clear notion of the degree of reliabilit y in case of occurrence of material misstatements and misrepresentation of sensitive facts. Purpose of the report: The report is focused upon deriving an audit planning based upon the relevant sets of data regarding financial statements and corporate proceedings that has been provided in the K Ss Annual Report for the financial year 2015. This report seeks to assist in evaluating the different forms of audit risks that are prevalent in the organization through standardized auditory proceedings. Further, the report involves identifying five accounts that are imminently at risks towards being misstated in terms of the material data or information contained in them. The assessment of audit risks relating to the aforementioned five account are to be undertaken in order to gauge the degree of reliability upon the data of these accounts. Inferences and conclusion has been drawn concerning the different set of factors that has been assessed about auditory programs and evaluation of risks pertaining to material misstatements. Understanding the clients business: In order to initiate auditory proceedings, it is imperative to analyze KSs business operations, the quantum of mergers and acquisitions that has been undertaken by the company followed by the financial data pertaining to the different financial periods. Further, analysis of the effects of different sets of economic variables upon the companys operations, such as change in overall degree in demand owing to slow growth process is significant. It is in the sense that such analysis may result towards proper evolution of the companys current financial position and the probability of material misstatements in the company affairs. Entity Analysis: Kain Shelton (KS) is engaged primarily in logistics, freighting and transportation business since its incorporation as a public listed company in 1984 (Ksgroup.com.au. 2016). The company has undertaken several key acquisitions in transportation, haulage and carriers. During the past two decades the company has had made acquisitions of Stepnell Transport, Cochrane Transport, Truganina, Regal Transport and Pacific Transport amongst others (Ksgroup.com.au. 2016). These acquisitions show the level of diversification and market consolidation that the company has undergone. The varied forms of businesses such as oil carrier, manufacturer logistics, liquid and semi liquid carriers, transportations for mining products, warehousing has resulted towards presence of varied sets of assets and investment in KSs portfolio. The company has been found actively involved in financial fraud to the tune of over $7 million as ascertained by McGrathNicol (Ksgroup.com.au. 2016). Despite efforts on the part of the company management, towards recovering back the aforementioned amount the company has not been able to display any material proceedings regarding the claim. In case of the financials, the operating revenue has considerably highlighted a large quantum of increase over the past five years with an increase from $523.4 million in financial year 2011 to $699.2 million in 2015. Moreover, the operating revenue has displayed a considerable increase from $586.2 million to the present $699.2 million highlighting an increase of over 30% in the past 12 months . Comparatively, its operating cash flow has seen a marginal increase in from $47.3 million to $48.1 million showing an increase by just $0.8 million (Ksgroup.com.au. 2016). Economic and Industry Analysis: The slowdown in economic growth has affected the logistics and carrier sector largely owing to the fact that the consumer demand for products has fallen resulting in downsizing of production level in order to mitigate the risks regarding cost overruns. Moreover, territory wise the demand for logistics has subdued owing to the fact that the growth of the manufacturing sector has been hampered severely. The dynamism observed in the context of changing preference levels has resulted towards changing production patterns followed by changing levels of logistical requirements. In terms of road freights, the sector has highlighted slow growth while the B-Doubles, which KS owns by a significant number, has contributed the highest revenues derived from road freights. Figure 1: Road Freight during the last 50 years (Source: bitre.gov.au, 2016) However, it is also imperative to note that the B-Double carriers can operate on a limited sets of routes, thereby the prospects of high-income generation by the road transport has been subdued. Further, the advent of rapid growth in international logistical movements has resulted towards implementation of new sets of logistical contracts whereby the imported goods are delivered directly into the importers premises by the third party logistics (3PL) provider. This has diminished the practice of loading freights from the ports and terminals in order to deliver them to the customer/importers premises. Figure 2: Major Road Freight routes (Source: austlogistics.com.au, 2016) Moreover, companies with large sets of distributional requirements have been actively seeking to develop their own sets of logistics. For instance, the US based online retailing company Amazon has since its inception relied upon 3PL providers such as FedEx to deliver its goods until shifting to develop its own logistical systems. The advancement in terms of trucking and logistics through newer sets of energy efficient and technology driven carriers have the potential towards reducing the cost margins pertaining to logistics industry. In addition, launching of B-Triples carriers may result towards high levels of growth. KS has highlighted vast amount of investment in terms of acquiring numerous sets of transport agencies. Thereby, the company has an affinity towards customizing itself with the new sets of technologies and market penetration activities. The company has displayed optimum levels of adaptation to market scenarios through acquiring different routes and mediums of freight t ransport. Regulatory Analysis: The Australian Logistics Council (ALC) tends to regulate the different sets of policy formulation, policy implementations regarding transport and logistics business in Australias states (pc.gov.au, 2016). The different sets of operations and management of logistical industry are moderated by the council. The delay in terms of documentation on the part of local governments, metropolitan councils and resolving of issues pertaining to the companies engaged in logistical operations has been streamlined through the presence of ALC. The Council provides additional benefits to its corporate members through increasing the threshold levels of freights that can be transportation by a single carrier. Thereby, being a member of ALC results in aggravated levels of benefits derived by KS. The National Regulator on Heavy Vehicles (NHVR) tends to regulate the quantum of logistical activities conducted by the companies using heavy road carriers (pc.gov.au, 2016). Further, in terms of ownership of logistical assets, transport carriers and the different sets of heavy vehicles, the NHVR takes up annual evaluation of the degree of assets ownerships. Thereby, the company has additional sets of regulations pertaining to the assets held by it. The framing of policies during the period between the transportation of goods and the loading and unloading can result in limiting the revenue generating capability of logistics companies. The different sets of zoning issues regarding statewide operations can result towards potential adverse impacts upon the level of issues pertaining to different sets of data. However, recent reforms with the objective of improving the national infrastructure has created high growth and revenue generating opportunities for companies such as KS through de velopment of transport corridors, extending the intermodal connections and undertaking different sets of measures concerning the future expansions logistical businesses. Material Misstatements: Several factors are required to take into account in order to ascertain the accounts that are susceptible towards material misstatements. The primary determinants based on quantitative materiality tend to come from the accounts that contain transactions of significant financial figures (Bigus, 2012). Further, the quantum of transactions taking place through such materially significant accounts can also be taken into considerations in selecting the material accounts. Moreover, the changes in the composition or value of such account over the previous financial years can also be construed as a basis for determining materiality (Sharbatoghlie and Sepehri 2015). For instance, an unusual increase in the figures of an account and its subsequent repercussions on the profitability and performance measures can be regarded as a material change. In addition, the accounts that are deemed relevant for computation of key financial ratios such as solvency, efficiency, liquidity and profitability can be considered as accounts containing risks of material misstatements. In the current report, the selection of accounts with material degree of risks tends to be formed after taking consideration the industry dynamics, the rate of growth and the degree of increase in a particular figure over last year. The five accounts with high risks of material misstatements are: Revenue Account Depreciation and Amortization Account Employee Expense Account Fleet Expense Account Cash A/C and Marketable Securities A/C Calculation pertaining to planning materiality: ASA 320 states the framework pertaining to planning materiality in terms of financial statements (auasb.gov.au, 2016). The net profit after tax is prescribed to have a percentage of 5% materiality benchmark in usual circumstances. Moreover, the benchmark upon revenue figures usually is approximately 1%. Paragraph 10 of ASA 320 states the fact that the benchmarks should be stated for the financial statements as a whole. Further, paragraph 11 and 12 of ASA 320 states the fact that the auditor can review the materiality benchmark from time to time as assess whether there arises any requirement pertaining to changing the benchmark level (auasb.gov.au, 2016). The degree of past involvement of the company in fraudulent activities followed by unusual degree of changes in the levels of revenue figures, depreciation figures coupled with cash, fleet and employee expenses provides for situation to reduce the benchmark. Thereby, the benchmark upon the revenue levels can be ascertained to be at 3%. The acceptable levels of misstatements can be ascertained at a level of 40 percent of the 3 % benchmark level. Thereby, the acceptable set of misstatements comes at 1.2 % of revenue (0.40 * 3%). The above benchmarking has been undertaken after taking account the degree of sensitivity of the shareholders and other stakeholders towards presence of material misstatements in KSs financial figures. The aforementioned degree of overall risks of material misstatements has been ascertained after taking into account the different levels of data. Assessment of the five accounts: ASA 450 tends to highlight the degree of examinations conducted upon the financial statements of the entity towards locating or ascertaining the degree of material misstatements (auasb.gov.au, 2016). The different sets of data pertaining to the different degree of assessment relating to the aforementioned five accounts can have adverse repercussions pertaining to the decision making of the investor s Preparation of Audit Documentation under ASA 230 shows the evidence as regards to the conclusion or inferences draw from the audit clients financial statements (auasb.gov.au, 2016). The revenue or operating revenue account can have a high degree of increase owing to the inclusion of previous years receivables. The cost of goods sold in the account tends to display the fact that the operating and input costs have declined over the past financial period from the levels of $63,545 to $56,936. Therefore, it can be inferred from the above figure that the COGS has declined while the revenue margins has increased over 30% as compared to previous financial periods. Thereby the degree of data pertaining to the different sets of revenue and COGS highlights anomaly in the revenue figures. The employee expenses has showcased an increase from $185,218 in the financial period of 2014 to $219,172. An increase of over 18% in the employee expenses raised queries regarding significant amount of development in the degree of employee benefits and facilitating the degree of benefits towards the level of employee salaries, bursaries and bonus income. The annual report along with the website does not declare any material levels of initiatives in terms of improvement in employee strength or any kind of significant employee based programs. Further, the expenses could arise from a high degree of nonlinear and unaccountable bonuses that are linked with high levels of revenues in order to mitigate the high jump in the revenue figures. The depreciation and amortization expenses have displayed high levels of increase by over 45% from figures pertaining to financial year 2014. The depreciation expenses have highlighted such a high level of increase without a substantial increase in the asset levels of the organization. The degree of data that tends to be showcased by the amortization expenses displays a deliberate measure on the part of the company to undervalue its profitability. The cash and cash equivalent account has displayed a drop in its levels over the past financial period. This can be attributed to high degree of payments made by the company or high quantum of credit sales undertaken by the company. However, the degree of increase in the debtors and receivable levels tends to highlight the fact that the data pertaining to the companys cash levels may be resulted from misappropriation, manipulation or the degree of data regarding cash and quick assets. Moreover, it can also be observed that the figure pertaining to the creditors highlights the fact that the company has paid off its creditors substantially. Thereby, with a large degree of increase in the levels of revenues coupled with lowering of cash levels raises queries regarding financial management policies undertaken by the company. The lack of substantial increase in the levels of debtors and no material changes in the levels of creditors in terms of the level of financial data suggests that th ere is a high probability in terms of material misstatements. Further, the fleet expenses have shown a high degree of increase in value as compared to previous periods. This can be attributed from the fact that the operations of the company has increased exponentially. However, the increase in the levels of assets held by the company is insignificant compared to the rise in revenue levels, amortization and depreciations costs resulting in an inference that such as high quantum of increase in the fleet expenses is not rational in financial terms. Conclusion: The assessment pertaining to KS results displayed that the company has experience high revenue margins over the past financial period. The company is engaged in the logistics and transportation business and has operations in Australia and New Zealand. For the past 25 years, the company has highlighted large degree of acquisition in terms of transport agencies, logistics and road freight carriers. However, the company has been founded to be indulgent towards fraudulent activities resulting in losses by the margins of $7 million. The degree of data pertaining to the financial statements published in the annual report and the official website has been evaluated in order to gauge the current financial position if the company. The current levels of data relating to the transportation and logistics business has been assessed in terms of present opportunities and future prospects. The levels of data pertaining to economy and regulatory authorities has showcased the fact that the company has been able modify its levels of operations and has undergone diversifying tactics in order to provide a high degree of buffer to adverse market conditions. Analysis of the financial statement has been in order to highlight the fact that the company has several sets of unusual increases in terms of revenue levels, cash and marketable securities owned by the company followed by the degree of depreciation and amortization pertaining to the assets held by the company. The assessment made in light of ASA standards has resulted towards evaluation of tendency of the company towards showing misrepresented financial statements. References and Bibliography: Arnold, D.F. and Bernardi, R.A., 2013. An examination of British, Irish, and US partners' responses to ethical dilemmas.Arnold, DF Bernardi, RA:(1997). An Examination of British, Irish, and US Partners' Responses to Ethical Dilemmas, Research in Accounting Regulation,11, pp.149-172. auasb.gov.au, (2016). [online] Available at: https://www.auasb.gov.au/admin/file/content102/c3/Jun11_Compiled_ASA_320.pdf [Accessed 30 Sep. 2016]. austlogistics.com.au, (2016). [online] Available at: https://austlogistics.com.au/wp-content/uploads/2014/07/Economic-Significance-of-the-Australian-Logistics-Indsutry-FINAL.pdf [Accessed 30 Sep. 2016]. Barton, H. and Bruder, N., 2014.A guide to local environmental auditing. Routledge. Bell, T.B. and Griffin, J.B., 2012. Commentary on auditing high-uncertainty fair value estimates.Auditing: A Journal of Practice Theory,31(1), pp.147-155. Bell, T.B. and Griffin, J.B., 2012. Commentary on auditing high-uncertainty fair value estimates.Auditing: A Journal of Practice Theory,31(1), pp.147-155. Bigus, J., 2012. Vague auditing standards and ambiguity aversion.Auditing: A Journal of Practice Theory,31(3), pp.23-45. bitre.gov.au, (2016). [online] Available at: https://bitre.gov.au/publications/2016/files/is_079.pdf [Accessed 30 Sep. 2016]. Christensen, B.E., Glover, S.M. and Wood, D.A., 2013. Extreme estimation uncertainty and audit assurance.Current Issues in Auditing,7(1), pp.P36-P42. DeFond, M. and Zhang, J., 2014. A review of archival auditing research.Journal of Accounting and Economics,58(2), pp.275-326. Furnham, A. and Gunter, B., 2015.Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. Hay, D., Knechel, W.R. and Willekens, M., 2014.The Routledge Companion to Auditing. Routledge. Hope, O.K., Langli, J.C. and Thomas, W.B., 2012. Agency conflicts and auditing in private firms.Accounting, Organizations and Society,37(7), pp.500-517. Kellenberg, D. and Levinson, A., 2016.Misreporting Trade: Tariff Evasion, Corruption, and Auditing Standards(No. 22593). National Bureau of Economic Research, Inc. Knechel, W.R., 2013. Do auditing standards matter?.Current Issues in Auditing,7(2), pp.A1-A16. Koretz, D., 2014.Auditing for score inflation using self-monitoring assessments: Findings from three pilot studies(Doctoral dissertation, Harvard College). Ksgroup.com.au. (2016). - KS Corporation Limited. [online] Available at: https://www.ksgroup.com.au/ [Accessed 30 Sep. 2016]. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013.Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. pc.gov.au, (2016). [online] Available at: https://www.pc.gov.au/inquiries/completed/regulation-benchmarking-local-government/submissions/sub015.pdf [Accessed 30 Sep. 2016]. Sharbatoghlie, A. and Sepehri, M., 2015. An Integrated Continuous Auditing Project Management Model. In4th International Project Management Conference. Titera, W.R., 2013. Updating audit standard-Enabling audit data analysis. Journal of information systems,27(1), pp.325-331. Yang, K. and Jia, X., 2013. An efficient and secure dynamic auditing protocol for data storage in cloud computing.IEEE Transactions on Parallel and Distributed Systems,24(9), pp.1717-1726. Ye, M. and Simunic, D.A., 2013. The economics of setting auditing standards.Contemporary Accounting Research,30(3), pp.1191-1215. Yoon, K., Hoogduin, L. and Zhang, L., 2015. Big Data as complementary audit evidence.Accounting Horizons,29(2), pp.431-438. Zadek, S., Evans, R. and Pruzan, P., 2013.Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge.

Patient Dignity and Effects free essay sample

The fast-paced focus and limited time in emergency department make it difficult to attend to the holistic needs of the patient. Physical barriers of the equipment connected to the patient hinder the humanistic view of the patient and the necessary communication for ensuring dignified interactions. The dignity of patients is a major concern in healthcare, and every human being has the right to be treated with respect and dignity. More appreciation and better understanding of dignity is needed among nurses to improve the quality of care. According to Neno (2006), nurses need to continuously improve their skills and competencies to ensure that people are treated with dignity. Patients present to the hospital already vulnerable due to illness, and place their lives in the hands of healthcare professionals. On top of compromised health, hospitalization often creates feelings of loss of control, helplessness, loss of worth, and loss of autonomy. Nurses need to provide quality care, maintaining patients’ dignity, and promoting autonomy and self-worth by showing understanding and respect. Often, patients present confused or unresponsive, not comprehending the world around them. It would seem that such person does not have any dignity. Dignity has to be maintained in the care provided regardless of patient’s knowing or understanding of the place and moment in time. According to the Code of Ethics for Nurses: â€Å"The worth of the person is not affected by disease, disability, functional status, or proximity to death† (2001, p. 7). Purpose â€Å"Dignity means different things to different people† (Gallagher, 2004). Walsh (2002) noted that the concept of dignity is frequently cited in nursing literature, but only few studies attempt to define it. The myriad of available definitions and explanations does not benefit nursing and patient care in understanding dignity, and it is still a concept that evokes many thoughts. Concept analysis is a process to create a meaning of abstract concepts such as dignity. This paper uses concept analysis method of Walker and Avant (1995) to clarify the components of the dignity concept as it applies to nursing and patient care, so it can be better understood and utilized. Literature Definition Although nursing schools emphasize nurses’ obligation to promote and maintain patients’ dignity, no definitions or instructions are provided on how to promote such care or assess its outcomes. The dictionary definition of dignity states: â€Å"bearing, conduct, or speech indicative of self-respect or appreciation of the formality or gravity of an occasion or situation, nobility or elevation of character; worthiness, elevated rank, office, station† and â€Å"the quality or state of being worthy, honored, or esteemed† (Dictionary. om Unabridged, n. d. ). Another dictionary adds: â€Å"a sense of pride in oneself† (Compact Oxford English Dictionary, n. d. ). Not all of these descriptions of dignity apply to healthcare. The American Association of Colleges of Nursing defined dignity as â€Å"respect for the inherent worth and uniqueness of individuals and populations† (as cited by Jacelon Henneman, 2004). Gallagher (2004) s tated that dignity is equal for all human beings, but Haddock (1996) informed that: â€Å"humans are also unique, and have ‘personal’ dignity which only has personal meaning†. The author noted that dignity is connected to the self concept and self-esteem. She explained that self-esteem is the value we attach to ourselves as a result of our success in achieving goals, and it is also determined by the reaction of others. Further, it is noted that a person’s dignity is a reflection of personal choices, values, ideals, conduct, and lifestyle (Haddock, 1996). Similarly, Mairis (1994) suggested that dignity relates to one’s cognitive skills, feeling comfortable with one-self, and having control over one’s surroundings, behavior, and treatment by others. On the other hand, not all patients are capable of autonomous thinking and choice. Gallagher (2004) argued that those incompetent of making any decisions deserve to be treated with the same respect and dignity as every one else. People have dignity regardless of their level of competence, consciousness, autonomy, or capability of communicating. The author informed that dignity is equal for all, as it is a basic moral right that all people are worthy of from the moment of birth. Moreover, dignity is concerned with the acknowledgement of humanity in people, alive or dead. Gallagher (2004) stated that dignity can apply to a range of situations from patient’s autonomy and treatment choice, through older confused, incapable of decision making patients, to people who are dying, and the dignity of the bodies of those who died. Walsh (2002) also acknowledged that there is dignity in death, and dead people have to be treated with dignity. Similarly, Haddock (1996) noted that dignity can be restored to the deceased by staying with the body, and tidying the room to receive grieving relatives. Another study stated that humanity and dignity are acknowledged simply by spending time and being present with patients (Perry, 2005). Furthermore, Chochinov (as cited by Jacelon, Connelly, Brown, Proulx, and Vo, 2004) informed that in addition to pride, self-respect, quality of life, well being, hope and self-esteem, which all overlap with dignity, there is a distinctive feature in dignity an external component termed behavioral dignity. It specifies behavior that a person would engage in if one was dignified, and also how others could enhance a person’s dignity. It can be used to judge a patient’s behavior, as well as the actions taken by a nurse that affect dignity (Jacelon, Connelly, Brown, Proulx, and Vo, 2004). The literature made distinctions between having dignity, being treated with dignity, and giving dignity to others (Fenton Mitchell, 2002). Individual’s dignity is affected by the treatment received from others, and it is reflected when the nurse values and respects the patient. According to Haddock (1996), in order to maintain or promote patient’s dignity, the nurse has to first possess dignity, and treat patients as worthy and important when they are most vulnerable. Listening, caring, and attending to others’ needs all portray the giving of dignity. Critical Attributes Critical attributes are the defining characteristics of the concept, that allow to decide which phenomena are examples of the concept. Possessing dignity It is a characteristic of: being human, having positive self-esteem, feeling worthy, belief in oneself, self-respect, self-preservation, feeling that one’s beliefs, values, and identity are respected by others. Maintenance and promotion of patients’ dignity Valuing others alive or dead, appreciating similarities and differences in others, respecting patient’s identity and preferences, ensuring patient’s privacy, providing information, being attentive to patient’s needs. Empirical Referents The concept of dignity is an abstract concept difficult to understand. Its nature involves relations between people, therefore no single measure would identify if dignity is present (Haddock, 1996). Gallagher (2004) mentioned that dignity can only be measured by knowing what this term means to the patient. Measurement can be obtained from statements and reports of patient’s perspective. To ascertain if one possesses dignity, self-esteem could be measured using a scale, or patient satisfaction questionnaires could provide more insight. Also, as stated by Coventry (2006), observations of nurse/patient interactions and their behaviors could suggest the presence or absence of dignity. Nurse’s care with dignity can be observed for attentiveness, awareness, engagement, and an active defense of the patient. Mairis (1994) noted that dignity is difficult to measure, but common situations and patient’s behavior or report of feelings also give insight. She suggested that physiological changes such as temperature could be possible measurements/empirical referents of loss of dignity. Her example, blushing a symptom of embarrassment, causes skin temp to increase, indicating possible loss of dignity. Model Case Mr. T. , a 90 year old man presented to emergency department (ED) accompanied by his wife. He reported feeling progressively weaker over the last several days, complained of dark/black diarrhea, and vomiting coffee ground-like substance. Mr. T. appeared pale, weak, could hardly talk, and seemed very exhausted. The nurse introduced herself to the couple upon entering the room, listened to the story, and explained each step of her assessment as she performed it. Then, she informed the couple about the tests and procedures that could identify the cause of his symptoms, and about measures to relieve them. The couple verbalized understanding, and asked questions, which were clearly answered by the nurse. During Mr. T. ’s stay in ED, the nurse frequently checked on him, making sure he’s comfortable, pain free, and without further compromise to his health. During the day the nurse had to draw Mr. T. ’s blood, insert an NG tube, administer blood transfusion, and several medications to ease the pain and nausea. She clearly informed the patient before each procedure making sure he understands them, respected the patient’s privacy every time he had to use the bedpan for his diarrhea, and listened to all the complaints and worries of the couple. Before his transfer to ICU, Mr. T. thanked the nurse for the excellent care he received, and stated that he felt ‘like a king’. The model case presents all critical attributes. The nurse promoted the dignity of the patient by being present, giving information, privacy, and by attentive listening, compassion, and sensitivity to let the patient and his wife know that she saw him as more than a disease, and truly cared. This allowed Mr. T. to feel unique and important. He felt respected, had control over the situation although he was so weak, and was able to maintain his worth and self-esteem. Similarly, the nurse was sensitive to the patient’s vulnerability, and although the patient’s condition was critical and required rapid interventions, she managed to maintain his dignity. Contrary Case Mrs. B. , an 85 year old lady presented to emergency department (ED) from her nursing home, brought in by an ambulance. She was confused and febrile, unable to walk or stand, but able to verbalize feelings of pain or discomfort. Immediately on her arrival to ED, two nurses and two patient care technicians (PCT) started undressing her. When Mrs. B. was completely naked, one of the nurses started the assessment listening to her lungs, and pressing on her abdomen, while the other nurse yelled: â€Å"Gertrude! Do you know where you are!? Then, one of the PCTs covered the patient with a hospital gown, started to connect cardiac monitor electrodes on her, while the other one applied the blood pressure cuff. At the same time one of the nurses kept tightening a tourniquet on the other arm of Mrs. B. , repeatedly poking her trying to insert an IV catheter. As if this wasn’t enough, the other nurse spread the patient’s legs apart, and attempted to insert a Foley ca theter in her bladder. During all these procedures Mrs. B. begged: â€Å"stop! ouch! I want to go home! Take me home! † The nurse’s response was: â€Å"just stay still! repeatedly. Among themselves, the staff were laughing and discussing the weekend events of their private lives. Then, ignoring the patient’s cries, they turned Mrs. B. on one side, and inserted a thermometer into her rectum, while commenting on the bed sore on her sacrum: â€Å"oh, this is disgusting, look at her back†¦Ã¢â‚¬  In the contrary case none of the critical attributes of dignity are present. The patient’s dignity was compromised not only by her severely debilitated state, but also by the staff’s failure to recognize and respect her as a unique human being. Mrs. B. was treated like an object, dependent on others, or as if she was absent. She experienced physical invasion, inadequate communication, loss of control, and was treated in a manner that did not make her feel or look as an important human being, of equal value to others. Antecedents Antecedents are events that must occur before the concept (Walker Avant, 1995). (Jacelon, Connelly, Brown, Proulx, Vo, 2004) stated that dignity is a learned behavior, and learning about dignity is an antecedent to behaving with dignity. Attitudes, values and beliefs which are learned throughout life, as well as life experiences develop one’s dignity (Mairis, 1994). To become vulnerable to losing dignity patient must be in a position to need care; have compromised health, become disabled, powerless, and dependent on health care professionals to restore his or her health. Also, being removed from one’s familiar environment, routines, and roles when entering hospital may predispose individual’s loss of control and identity, which lead to loss of dignity. Furthermore, to provide dignified care nurses must develop own integrity and dignity, responsibility, accountability, and obligations to the patients. Lack of time, the pressure of work, and nurse’s lack of interpersonal skills result in loss of dignified care. Consequences Consequences are those events that occur as a result of the concept (Walker Avant, 1995). A positive consequence of the presence of dignity is secured patient’s autonomy, and his or her feelings of value, worth, pride, and confidence. As a result, there is a positive effect on patient’s behavior, health, compliance, and self-esteem. On the other hand, losing dignity may continue to generate powerful emotions for a long time (Gallagher, 2004). When dignity is lost patients feel distressed, embarrassed, shameful, humiliated, foolish, angry, anxious, and degraded (Mairis, 1994). The result of lack of dignity can also be demonstrated by loss of self-control, the patient may become rude, mean, belligerent, and complaining. Moreover, a positive consequence of dignified care for the nurse is enhanced own dignity, a therapeutic relationship with the patient, and job satisfaction. When patient’s dignity is compromised, the nurse may experience the same emotions as the patient: anger, anxiety, and stress. Research for Practice Dignity has been a concept in nursing practice that is often overlooked by nurses. It is often a challenge to promote patient’s dignity while performing critical care interventions in emergency department. Among the most vulnerable to loss of dignity are older people. They are often perceived as having little worth, and being a drain on others. The negative attitudes towards this population result in neglect of their needs. Nurses should consistently ask the questions: â€Å"How can I make this patient feel better about being here? What are his or her wishes and values? Does this patient have control over the situation? Is this patient satisfied with the care received? † Also, patients with mental status changes, in a coma, or disabled may not seem to behave with dignity, but through compassionate care, recognizing living and experiencing human being, the nurse can enhance their dignity. Every patient’s needs and feelings should be considered. Nurses need to recognize that whatever the patient’s behavior, help and support from the nurse will satisfy and promote dignity of every patient, which in return will increase job satisfaction of the nurse. Further research should focus on strategies to minimize the occurrences of loss of dignity during critical care interventions. One of the studies reported that nurses were most likely to stay in the profession if they perceived they provided care that was of an acceptable quality, and were usually satisfied with their careers (Perry, 2005). Conclusion The ambiguity of the human dignity concept makes it difficult to construct an exhaustive definition. This paper concentrated on understanding patient’s dignity from the nurse’s perspective, and the effects of nursing care on its maintenance. Dignity arises in every nurse-patient encounter and there are many opportunities for dignity promotion. It is maintained depending on how the nurse acts toward the patient. The smallest actions can make a huge difference in the way a person feels. Nurses need to remember the person inside the patient (Haddock, 1996), give more thought to how they assess and communicate with the patient, and work in partnership with him or her. Authoritative nurses performing care they believe is best without discussing it with the patient do not provide dignified care. Patients have the right to refuse the care provided to them and nurses have to respect that. This can be a difficult experience for the nurse, especially when the patient’s decisions are not what the nurse would consider to be the best choice. Nurse’s interactions with the patient have a tremendous effect on the patient’s dignity, therefore they need to be constantly aware of patients’ needs, consider their emotions, give privacy, information, and compassionate care. Haddock (1996) stated that: â€Å"the most powerful tool a nurse possesses to maintain and promote dignity is herself/himself†. References Code of ethics for nurses with interpretive statements. (2001). Washington, DC: American Nurses Association. Compact Oxford English dictionary. (n. d. ). Retrieved October 11, 2006, from: http://www. askoxford. om/concise_oed/dignity? view=uk Coventry, M. L. (2006, May). Care with dignity: a concept analysis. Journal of Gerontological Nursing, 32(5), 42-8. Retrieved October 12, 2006, from CINAHL database. Dictionary. com Unabridged (v 1. 0. 1). (n. d. ). Retrieved October 11, 2006, from Dictionary. com website: http://dictionary. reference. com/browse/dignity Fenton, E. , Mitchell, T. (2002, June ). Growing old with dignity: a concept analysis. Nursing Older People, 14(4). Retrieved October 11, 2006, from CINAHL database. Gallagher, A. (2004, November). Dignity and respect for ignity – two key health professional values: implications for nursing practice. Nursing Ethics, 11(6), 587-99. Retrieved October 12, 2006, from CINAHL database. Haddock, J. (1996, November). Towards further clarification of the concept â€Å"dignity†. Journal of Advanced Nursing, 24(5), 924-31. Retrieved October 11, 2006, from OVID MEDLINE database. Jacelon, C. S. , Connelly, T. W. , Brown, R. , Proulx, K. , Vo, T. (2004, October). A concept analysis of dignity for older adults. Journal of Advanced Nursing, 48(1), 76-83. Retrieved October 12, 2006, from CINAHL database. Jacelon, C. S. , Henneman, E. A. 2004, August). Profiles in dignity: perspectives on nursing and critically ill older adults. Critical Care Nurse, 24(4), 30-2, 33-5. Retrieved October 11, 2006, from http://www. findarticle s. com/p/articles/mi_m0NUC/is_4_24/ai_n6172397 Mairis, E. D. (1994, May). Concept clarification in professional practice – dignity. Journal of Advanced Nursing, 19(5), 947-53. Rertieved October 12, 2006, from CINAHL database. Neno, R. (2006, July). Dignifying dignity. Nursing Older People, 18(6), 6-7. Retrieved October 11, 2006, from OVID MEDLINE database. Nordenfelt, L. (2005, June). The four notions of dignity. Dignity and Older Europeans Consortium; Quality in Ageing, 6(1), 17-21. Retrieved October 12, 2006, from CINAHL database. Perry, B. (2005, October). Core nursing values brought to life through stories. Nursing Standard, 20(7), 41-8. Retrieved October 11, 2006, from OVID MEDLINE database. Walker, L. , Avant, K. (1995). Strategies for theory construction in nursing (3rd edition). Norwalk, CT: Appleton and Lange. Walsh, K. (2002, June). Nurses’ and patients’ perceptions of dignity. International Journal of Nursing Practice, 8(3), 143-51. Retrieved October 12, 2006, from CINAHL database.

Spirituality and Magical Realism free essay sample

lity We communicate with people by exchange information between each other. We talk by verbal and nonverbal communication. These tools are used to help us process this information. Those tools are speaking, listening, and our body language, all of these tools help us communicate and to understand others. In the Hispanic and Latino literature they communicate through spirituality, magic, and through myth. These tools play an important part in the way they communicate to one another in their culture. We as American seem to take things for granted of things that are not important and not focus on things that are important. In the story â€Å"the Curing Woman† by Alejandro Morales, draws on the traditional Mexican folktale, it has the elements of social realism and magical realism. The story describes the life of women by the name of Dona Marcelina and Trujillo Benidorm. Marcelina leaves her home at a young age, at the age of thirteen years old, so that she could be with her mother. We will write a custom essay sample on Spirituality and Magical Realism or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Marcelina mother was a healer. Marcelina became widely known for her art for curing people. The story was all about the cure of a particular young boy by the name Delfino, who had malady that could not be cured by doctors. The story is more of a myth then reality. To be a doctor we have to go to school. But to cure people like that was in the story Marcelina had no schooling. This is where the spiritual comes in, this is something I believe in. For the young boy to be healed he had to have faith. When we talk about the spirit what I take from it is the Holy Spirit that Jesus left for us and this gives us the power to heal just like Marcelina did in the story. The person that is being healed has to believe in the Holy Spirit in order for them to be healed. The evidence of spiritually and magic in the story â€Å"The Curing Women† was a major part of the story. This is about women having the power to heal the sick. How she healed was her using the spiritual natural to heal people. Humans have many deep spiritual experiences but they don’t share all of them because of what others may  think. Spiritual and magical elements are important to a story because they make the reader dream. Dreams help the reader think about what you are telling them. Spiritual is important in storytelling because it is recognized as an important part of healing, and also self-knowledge. The spiritual stories connect us to other people and to God. Magical realism is a way for the writer t o change the way in which the reader think. Magical realism sparks the reader imagination and it has the effect on the reader fusion of their dreams. It also helps the readers to see things from a different point of view. In the story â€Å"The Curing Women† the curing of the boy was the magical realism people say she can’t heal people that have to be magic. Magical realism is a literary style originated in Latin America. Magical realism is important because it takes the readers to see real but it is just fiction. Not saying magical realist is not connected to reality or political motivation, but they have both because it helps the readers see a different view of different issues. Both of these elements are important to the Hispanic literature because of their culture and to the storytelling to the culture. Both element s brings the cultures together by give the history of the culture. Spiritual, magic and myth is important to the Hispanic and Latino literature. All three elements help the story grow in a way that the readers can take the story and see it in a different way. The author takes the character and mingles what they do and also the events that happen in that story. By the author mingling