Wednesday, October 30, 2019

Creativity in the class Essay Example | Topics and Well Written Essays - 750 words

Creativity in the class - Essay Example Even before the students could fully settle down, the lecturer had already started speaking through the microphone. On the other hand, the students only concentrated on the lecturer after a warning that what he was speaking about could be part of an exam question (Boyer 82). Essentially, Boyer’s article talks about the inefficiencies in the education system especially at the University and College level. I totally agree with what he has pointed out in the article. As a matter of fact, it is the attitude of most of the professors towards their work that has contributed greatly to lowering student’s interests in learning activities. To begin with, it is unfortunate that a good number of the university professors are not passionate about their work. They are only doing it for the sake of occupation and to earn a living. For example, Boyer notes a statement whereby a faculty member says that attaining a class attendance of .666 is a great success. Another member complained that students can hardly concentrate for a long span unless one sings or dances for them. This member clearly shows her disinterest in helping students. She arrogantly concludes that â€Å"she won’t do that† (Boyer 83). ... Nowadays, it is not a shock for a lecturer to enter a lecture room, open a textbook, read out what is in that textbook to the students, and finally walk out when the time elapses. As a student, one is left wondering if that is what learning actually involves. Another reason that has contributed to education inefficiency at the university level is lack of commitment from lecturers in engaging the students in active discussions. For example, Boyer notes a discouraging comment from one professor who said that he liked the passivity of the students. The professor asserted that, â€Å"with these students, not everything has to be proven†¦Ã¢â‚¬ ¦ (Boyer 83)† This attitude ends up discouraging even the curious students. As already hinted above, it is unfortunate that some professors look forward to the end of the lessons rather than engaging students in active discussions. As soon as the lecture ends, it is almost impossible to track down the whereabouts of these professors as t hey do not have time for discussing with their students. As the end of it all is that the students end up losing interest in that subject. Also, it is unfortunate that the system of education puts much emphasis on grades rather than the knowledge acquired by the students. Whereas the lecturers may be quick to blame the students for their interest in only passing exams, the fact is that it is only those students who score good grades that end up being rewarded. In addition, the period for learning is normally little to allow a student to carry out extensive research. Most student who decide to read extensively end up performing poorly in the exams. This is because passing exams requires a strategy that Boyers refers to as â€Å"beating the system†. All students desire to pass

Monday, October 28, 2019

Education Through Imagination Essay Example for Free

Education Through Imagination Essay William Butler Yeats said, â€Å"Education is not filling a bucket but lighting a fire.†(The Language of Composition, Yeats page 174) As a high school student aspiring to be an actress, I most certainly agree with his intelligent statement. Education to me, just as to Yeats, is not about having the maximum capacity of knowledge in every subject; it is finding that burning desire to learn about whatever it is that interests you. It is unnecessary to fill our heads with facts that will essentially be useless in our future, personal lives. Instead, we should be inspired to go and learn about the subjects that we are passionate towards, or at least what is related to those passions. For instance, as a student working in the direction of becoming a theatre major, it is not under my impression that it should be mandatory of me to participate in classes that do not involve some type of lessons that will aid my acting career. Here is an example: I’m not going to rely on my knowledge of math or science to pursue a successful profession in theatre. But as an alternative I should become well-informed about many types of literature. The subject of English will be the most helpful to me while going through life as a performer of the arts. Yeats’ description of education reminds me somewhat of another quote from the highly gifted Albert Einstein. Einstein said, â€Å"I am enough of an artist to draw freely upon my imagination. Imagination is more important than knowledge. Knowledge is limited. Imagination encircles the world.† (GoodReads, Einstein, www. Goodreads.com/quotes/tag/imagination). Both of them touch on the importance of the free mind, and how some knowledge is not always necessarily needed in life. Now, don’t misunderstand the meanings of these expressions. By no means should knowledge as a whole be absent from your qualities, but your main focus should not be to overflow your mind with knowledge. This topic is very controversial- most people would disagree in a heartbeat. People who disagree have a right to their opinion, but, they must also respect the opposing one too. The way that these theories are worded just provokes close-minded people to argument. But, if they were to try and un derstand the importance of what your imagination can teach you, they may change their minds. From my personal standpoint, by practicing the art of imagination, and by allowing my mind chase its dreams, I have fueled a spark in myself that has lit a fire. This fire is why I burn to be educated about the performing arts and all of the beautiful things I learn about myself while doing so. I have learned more and more about myself every day that I let my imagination educate me. My experiences at school have never come close to revealing the amount of truth in learning as my minds eye has. Einstein also said, â€Å"Education is what remains after one has forgotten what one has learned in school.† (Albert Einstein, brainyquote.com) Therefore, it is what we take away from our education that shows what we have really learned. These are the things we will apply in our lives. We will prosper through the things we enjoy, and forget the useless information. Though to say what information is useless is entirely up to each individual. Also, as time passes we may change our minds as to what is useful to us or not, but that is the beauty of being able to change our minds and educate ourselves about whatever makes us happy. It is passion that drives us, and passion that will truly educate us. â€Å"Develop a passion for learning. If you do, you will never cease to grow.† (Anthony J. D’Angelo, quotationsbook.com/quote) If you are to take anything away from these words let it be this: Have a desire to learn, and be passionate about your education.

Saturday, October 26, 2019

Ignored Technology :: Technological Writing Essays

Ignored Technology A problematic theory that has been hard for me to accept is the notion that writing itself is considered to be a technology. Whenever I think of what the word â€Å"technology† means the mental images that come to my mind are computers, automobiles and other modern conveniences. I had never considered writing to be in this category however, when all of the modern inventions are taken away it is easy to see this new truth. Writing is a technology that most Americans take for granted, probably due mostly to our advancement in technological resources, but nevertheless taken for granted. Through this writing experience I was both better able and prepared to come to my own conclusions and now I can accept this new classification in my mind and vocabulary. The first aspect of this project was to come up with a way of writing that was permanent, portable and creative. When I read over the assignment the first writing surface that popped into my mind was tree bark. This would be the perfect writing surface because the inside of the tree bark is usually somewhat flat and lightly colored. Next, I thought about how I would write on the inside of this bark. I remembered back to my days of being an outdoorsy type of young girl and the campfires my family would build. I distinctly remembered how the sticks would become black on the ends when we were cooking our marshmallows to make S’mores. We used to â€Å"write† on the wood that was piled and ready to be put into the fire with our blackened sticks. So, for this project I thought I might try the same principle from my campfire days. I was a little concerned about finding a nice piece of bark in this winter weather, but one day my dad was doing some outside work and happened to stumble across a dead tree that was just beyond the property line. The tree had a large piece of bark hanging from one of the limbs. He just gave the chunk of bark a tug and I had my writing surface. That part came much more easily than I had originally anticipated. The next part of the project was finding my writing tool.

Thursday, October 24, 2019

How effective are backbench MPs? Essay

‘How effective are backbench MPs?’ 40 marks Backbench MPs are critical for UK democracy. They allow for high standard scrutiny of the government which holds them accountable for their actions to the people. They help in representing the electorate. However there are some circumstances in which backbench MPs have little control, for example an elective dictatorship or because of the UK party system which is enforced by party whips. Firstly back bench MPs are a good way of promoting presentation in terms of their constituency boundary as they have been voted in by their electorate and so therefore should have a sound understanding of what the people need and want. However the majority of MPs are white males between their 40s and 50s. Out of 650 House of Common MPs, only 147 of them are female, which is disproportionate to the number of females in the UK. Also less than 25% of MPs are from a multicultural background so it cannot be 100% representative. Secondly backbench MP s allow the current government to be made accountable to the electorate. Backbenchers can take part in scrutinising opposition, or even their own parties, during events such as the Prime Minister’s Question Time, where, for an allocated time, the PM is asked questions concerning anything. Select committees can also be used to scrutinise. For example the head of the Public Bills committee is always headed by a member of the opposition, currently Margaret Hodge. This is to ensure that they are effective and non-corrupted. Although MPs have the power to dissolve the current government, through a vote of no confidence (last one in 1979), MPs that standalone against their party by having controversial or independent thoughts on an issue, then they are brought into line by party whips which could result in having an MP who does not represent you adequately. It shows that MPs achieve more together. Due to first past the post leading to majority governments, except for 2010 general election, it is very difficult to oppose bills, this led to something Lord Hailsham coined as ‘elective dictatorship’ meaning that when a government has a majority in the House of Commons, it can pass bills with minimal opposition for its entire term in office. This was the case for Labour in 1997 when they won a landslide majority of 418 seats in the House of Commons. Another reason why backbenchers are effective is through their use of debates, as it allows them to express their opinion and show their constituency, as well as their party where they stand on certain issues,  like the EU, for example. However there are limits to their effectiveness. Debates have to be requested, and the chances are that the current government will only pick topics that they feel comfortable discussing or ones that won’t embarrass them too much. This means that controversial issues everyone would want to know about may not be discussed, for example the Iraq war. Backbench MPs also have a lot less media coverage than high profile, frontbenchers. This allows the frontbenchers to make their views more known and make them a more of a familiar face during current issues. An example of this would be having frontbenchers on the BBC question time every Thursday. However backbenchers are still members of parliament, and because parliament is sovereign and the supreme law making authority, they are less pressured to ‘tow the party line’ and therefore can stand more for their constituencies than the party they represent. To conclude, although MPs have a lot of constraints on their power and what they can do, through scrutiny and select committees, there are still opportunities in which backbenchers can become a lot more effective. Whether this is through fully representing their electorate, to embracing new technologies an d using social media to communicate with their public.

Wednesday, October 23, 2019

Principles of diversity, equality and inclusion in adult social care settings Essay

Diversity – The concept of diversity is to encompass acceptance and respect. It means that each individual is unique and recognizing our individual’s differences, these can be along the dimensions of race, ethnicity, gender, social- economic status, age, physical abilities or religious beliefs. An example of diversity is to accept someone’s views even if you don’t agree Equality – Equality basically means access or provision of equal opportunities, where individuals are protected from being discriminated against. Equality can occur in race, sex, health, religion, family structure, age, disability or in terms of believes. An example of equality is not treating anyone different just because they have money or don’t and that everyone has the same changes if that be being prime minster or access to the same drugs or medications. Inclusion – the term inclusion is seen as a universal human right and aims at embracing all people irrespective of race, gender, disability, medical or other needs it is about giving equal access and opportunities and getting rid of discrimination and intolerance. Discrimination – discrimination is the equal treatment of individual. Usually on the basis of gender, race, age or disability. It is a negative action towards members of a specific social group. Read more: Principles of diversity equality and inclusion  essay The potential effects of discrimination can be different for different people. The effects can be physical, emotional or a combination of both. For example children with disabilities may not be given a chance to join in with activities due to others thinking that their disability prevents them from being able to do so. This will make the child feel very different from others. I have listed other possible effects below: * Feeling isolated * Low self-esteem * Depression * Fear of rejection * Stress * Low self-worth * Feeling withdrawn from society * Humiliation * Weight loss/ gain * Fear * Anger Long term effects may be: * Loss of motivation * Restricted opportunities * Limited access to services * Long term depression * Increased behaviour problems * Difficulty communicating * Lack of education * Lack of achievement The effects listed above are not only ones that affect the individual child/young person; they are effects that can be experienced by the individual’s family and friends too. The individual’s family can become isolated from society through trying to protect their family member and will often experience verbal abuse for having a family member that is perceived to be different. Family members can sometimes feel embarrassed about the shame the victimised individual brings to them and may distance themselves from the individual. Those who discriminate others often do so because they have been discriminated against themselves, are unhappy or because they have watched people close to them discriminate against others and are copying and responding to their actions. People that discriminate against others sometimes end up being isolated as many members of society disagree with it and make a stand against those who victimise others. If enough people challenge those who discriminate they may reconsider their views and actions. It can cause a split in society between those who go along with it and those who see it as an injustice. There will also be those (often the majority) who might not agree with it but don’t want to get involved – until it actually starts to affect their own lives. Practicing active participation – Active participation allows individual to realise their value and reduce isolation. Such a way an individual can gain self esteem which helps to reduce any form of abuse and discrimination. Quick and effective complaint procedure – Quick and serious effective complaint procedure helps to let individual to know that how seriously the act has taken and the consequences of discrimination. And it restrains people to engage in such act knowing the consequences of these acts. Meeting and discussion – It helps to increase awareness and carefulness to discriminatory acts. Also discussing and exercising this issue in day to day tasks help individual to challenge discrimination. Direct confrontation – this method can encourage the abuser to see and understand what they have done wrong this is more likely to promote change in their behaviour then leaving them unchallenged it would also send a message to others that discrimination is not accepted TASK B Legislation and codes of practice relating to diversity, equality, inclusion and discrimination Anti-discrimination Act 1977 The Anti-Discrimination Act 1977 is an Act of the Parliament relating to discrimination in employment, the public education system, delivery of goods and services, and other services such as banking, health care, and property and night clubs. The Act renders unlawful racial, sexual and other types of discrimination in certain circumstances and promotes equality of opportunity for all people. The Act covers the following types of discrimination: †¢ Sex (including breastfeeding, pregnancy and sexual harassment) †¢ Disability †¢ Race (including ethno-religion) †¢ Homosexuality (actual or perceived) †¢ Marital or domestic status †¢ Age (present or future) †¢ Transgender (including trans sexuality) †¢ Carer’s responsibilities (but only within employment). Racial discrimination act 1975 The Race Relations Act 1976 was established by the Parliament of the United Kingdom to prevent discrimination on the grounds of race. Items that are covered include discrimination on the grounds of race, colour, and nationality, ethnic and national origin in the fields of employment, the provision of goods and services, education and public functions. The Act also established the Commission for Racial Equality with a view to review the legislation, which was put in place to make sure the Act rules, were followed. The Act incorporates the earlier Race Relations Act 1965 and Race Relations Act 1968 and was later amended by the Race Relations (Amendment) Act 2000, notably including a statutory duty on public bodies to promote race equality, and to demonstrate that procedures to prevent race discrimination are effective. The Act was repealed by the Equality Act 2010, which supersedes and consolidates previous discrimination law in the UK The Equality Act 2010 The primary purpose of the Act is to codify the complicated and numerous array of Acts and Regulations, which formed the basis of anti-discrimination law in Great Britain. This was, primarily, the Equal Pay Act 1970, the Sex Discrimination Act 1975, the Race Relations Act 1976, the Disability Discrimination Act 1995 and three major statutory instruments protecting discrimination in employment on grounds of religion or belief, sexual orientation and age. This legislation has the same goals as the four major EU Equal Treatment Directives, whose provisions it mirrors and implements.[2] It requires equal treatment in access to employment as well as private and public services, regardless of the protected characteristics of age, disability, gender reassignment, marriage and civil partnership, race, religion or belief, sex, and sexual orientation. In the case of gender, there are special protections for pregnant women. However, the Act allows transsexual people to be barred from gender-specific services if that is â€Å"a proportionate means of achieving a legitimate aim†. [3] In the case of disability, employers and service providers are under a duty to make reasonable adjustments to their workplaces to overcome barriers experienced  by disabled people. In this regard, the Equality Act 2010 did not change the law. Under s.217, with limited exceptions the Act does not apply to Northern Ireland. The Mental Health act 1983 and 2007 amendments The 1983 Act is largely concerned with the circumstances in which a person with a mental illness can be provided with treatment without his or her consent. This is to ensure that people with serious mental illnesses can be treated where it is necessary to prevent them from harming themselves or others. Most people who receive psychiatric treatment in hospital are there on a voluntary basis and have the same rights as people receiving treatment for physical illnesses. However, a small number of people may need to be compulsorily detained under a section of the Mental Health Act. The Act explains who is involved in the decision about compulsory admission, the processes to be followed and the appeals and safeguards that are available to the patient and to their nearest relative. An application for compulsory admission must be supported in writing by two authorised practitioners. The recommendations must include a statement about why assessment or treatment is necessary and why other opt ions are not appropriate. People detained under the Act may have a right to apply to a Mental Health Review Tribunal to challenge their detention. Legal advocates are available to represent people at MHRTs and can be contacted at Sheffield Mental Health CAB From November 2008 new amendments to the 1983 Act were introduced. The following are the main changes to the Act: †¢ Introduces of the new role of Approved Mental Health Professional (AMHP) which replaces the Approved Social Worker (ASW). As well as social workers other professionals such as nurses, psychologists and occupational therapists can now be involved in compulsory admissions. †¢ Introduces of the Approved Clinician (AC) replacing the Responsible Medical Officer (RMO). T he RMO had to be a doctor, but the AC can now include other professions. †¢ Introduces a new ‘appropriate medical treatment’ test meaning that for a patient to be compulsorily detained there has to be appropriate medical treatment available to the patient. †¢ Gives patients the right to make an application to displace their nearest relative and appoint an alternative. †¢ Introduces Supervised Community Treatment (also known as Community Treatment Orders) for some patients following a period of detention in hospital. It will allow some patients to live in the  community whilst they continue with compulsory medical treatment. †¢ Introduces additional safeguards for patients by way of ‘Independent Mental Health Advocates’ who must be available for all patients who are detained. These are in addition to having a legal representative at a Mental Health Review Tribunal. It also reduces the time before a case can come before a Mental Health Review Tribunal. †¢ Introduces new safeguards for patients with regards to electro convulsive therapy (ECT). Carers (Equal Opportunities) Act 2004 The Carers (Equal Opportunities) Act 2004 (c 15) is an Act of the Parliament of the United Kingdom aimed at helping carers achieve fair access to training, work and leisure opportunities. It was introduced as a Private Member’s Bill by Dr. Hywel Francis and sponsored in the House of Lords by Lord Ashley of Stoke. 5.2 million People in England and Wales identified themselves in the 2001 Census as providing unpaid care to support family members, friends, neighbors or others because of long-term physical or mental ill-health, disability or old age. That represented nearly 10 per cent of the population and of those, 21 per cent (1.09 million) provided care for 50 or more hours per week. The Act requires assessments to be offered to carers, to consider the needs of carers in relation to leisure, education, training and work. Not all carers will wish to pursue all of these opportunities but practitioners completing assessments with the care should be able to signpost carers to other relevant agencies. Human Rights Act 1998 The Human Rights Act 1998 (c 42) is an Act of Parliament of the United Kingdom which received Royal Assent on 9 November 1998, and mostly came into force on 2 October 2000.[1] Its aim is to â€Å"give further effect† in UK law to the rights contained in the Convention for the Protection of Human Rights and Fundamental Freedoms, but more commonly known as the European Convention on Human Rights. The Act makes available in UK courts a remedy for breach of a Convention right, without the need to go to the European Court of Human Rights in Strasbourg. In particular, the Act makes it unlawful for any public body to act in a way which is incompatible with the Convention, unless the wording of any other primary legislation provides no other  choice. It also requires the judiciary (including tribunals) to take account of any decisions, judgment or opinion of the European Court of Human Rights, known as the Strasbourg court, and to interpret legislation, as far as possible, in a way which is compatible with Convention rights. However, if it is not possible to interpret an Act of Parliament so as to make it compatible with the Convention, the judges are not allowed to override it. All they can do is issue a declaration of incompatibility. This declaration does not affect the validity of the Act of Parliament: in that way, the Human Rights Act seeks to maintain the principle of Parliamentary sovereignty (see: Constitution of the United Kingdom). However, judges may strike down secondary legislation, so long as the legislation does not derive its power from primary legislation. Disability Discrimination Act 1995 The Disability Discrimination Act 1995 (c 50) (informally, and hereafter, the DDA) is an Act of the Parliament of the United Kingdom which has now been repealed and replaced by the Equality Act 2010 ([1]), except in Northern Ireland where the Act still applies. Formerly, it made it unlawful to discriminate against people in respect of their disabilities in relation to employment, the provision of goods and services, education and transport. The DDA is a civil rights law. Other countries use constitutional, social rights or criminal law to make similar provisions. The Equality and Human Rights Commission combats discrimination. Equivalent legislation exists in Northern Ireland, which is enforced by the Northern Ireland Equality Commission. It is still permissible for employers to have reasonable medical criteria for employment, and to expect adequate performance from all employees once any reasonable adjustments have been made. Explanation of the possible consequences for individuals, social care workers if the legislation and codes are not followed. An explanation of the possible consequences for individuals, care workers and others if the legislation and codes of practice are not followed. If this codes of practice and legislations where not to be followed the consequences can be diverse. They can affect just one individual or can affect an entire team of social care workers. By not following the codes of practice and the legislation you could cause a service user to feel discriminated against which would have negative effects such as making them feel isolated or un-heard and could  lead to more problems that would affect the people around them as well as the individual . By not using inclusive practice you may find that the S.U might be put in a situation in which they are not happy which could make them act out in a way that could affect their future and how other team members interact with them? For example by failing to us an inclusive practice with an service user by taking them to a public park, without first consulting or discussing this with the service user they could miss out on important information. How inclusive practice can promote equality and diversity. A successful and reliable health care sector requires the promotion of diversity and equality throughout its setup. The fundamental need for this is the ability of the health care workers to promote an unwavering sense of fairness and indiscrimination for all persons involved; patients, employees, and colleagues. Inclusion refers to providing the opportunity to everyone to avail all available resources, services and facilities. Acceptance is one of the vital traits of any person who is working in the health care sector. Workers who realize the need for understanding, comprehending and respecting the needs of all patients, regardless of their diverse nature and background will be the most effective ones. Valuing the beliefs of others and keeping a wide ranging and accepting perception will aid considerably in the promotion of impartiality and equality. A community which is based on the fair rights of humanity realizes that consciousness, self-esteem, culture and physical and mental health are interrelated. In order to provide a balance in society the health care sector must be free of all prejudice and discriminatory practices. The most important factor in developing inclusive practices is to provide the necessary training to all health care and support workers. A good care worker will be ingrained with the value of accepting, accommodating and respecting the diversity of all patients /clients, therefor providing an enriched level of care. How to support others to promote diversity, equality and inclusion. You can support others to promote diversity, equality and inclusion by ensure they can life a fulfilling and healthy lifestyle, ensure they have skill development opportunities see they can have meaning full relationships with Friends and family encourage meaningful activities in their life enable them to access appropriate services ensure they can take an active part in their local community are involved in decision making (service user involvement and in their local area) have access to appropriate care and support all of the above regardless of age, sex, race, religion, sexuality and disability. Each support agency usually follows a particular model to summarize this in 5 point – but there is no way of telling what model is used. Try calling them and asking. All models pretty much cover what I have said. All support agencies base this on Maslow’s hierarchy of needs too – definitely look this up. I personally don’t think it is all that – it is very capitalist, fine for someone who can work, and ignores those who make sacrifices for spiritual enlightenment (actualization) such as monks. I once saw a manager freak a depressive out by trying to teach him about it. It made him feel he had a mountain to climb before feeling better – not good. Some examples of how you could raise awareness of diversity, equality and inclusion are Through Training and Discussion: Training and discussions are essential to raise awareness of diversity, equality and inclusion in any work settings. Discussion in meetings or group discussion among staffs play a vital role to raise awareness of equality, diversity and inclusion. The more they will engage in discussion or obtain trainings about this issue the more they will learn and be aware of and also they will be able and put them in their every day’s practice. Through providing leaflet, information and policies and procedures: Providing leaflets and sufficient information regarding diversity and equality can raise awareness to a social care worker by acquiring adequate knowledge about it. It also helps them to know about the consequences if agreed ways of working are not followed which restrain them from doing any form of  discrimination relating this issue. Task C My personal preferences, attitudes, heritage, and beliefs might impact on my working practice because I have to honor service users believes and other religion or non-religion. It is most important to remember that my own preferences are different to others and that I can never expect others to think, act or feel the same as I do about something for example I like to bath at night and have a shower in the morning but some of the service users have a fear of water and they really hate the idea of being showered, washed or baths even once a week. I have to respect their decision but at the same time I need to encourage them to maintain a health and clean state of mind and body, in cases like this I will spend more time encouraging the service user that they will feel better and not try and tell them how I feel when I am clean and fresh. It is important to understand that your attitude might have an impact on your working practice because your attitude can be broken down into a few things such as your mood, tone of your voice and your body language. So if one day you go into work in a bad mood and have an angry tone to your voice and your body language to match arms crossed etc. then the service user could feel intimidated, scared and uncooperative and less likely to do something that you ask them to do. Whereas if you go to work in a good and have a smile on your face and a cheery tone to your voice then the service user is more likely to be more cooperative and happier also it could put them in a better mood. Your heritage as a person could also have an impact on your working practice because if you have had a good caring up bringing or your parents have worked in the care industry then you would be more likely to understand what is required and a better understanding of the care sector. To ensure that your own practice is inclusive and respects the beliefs, culture, values and preferences of an individuals by knocking on the service users door asking them what they want to wear or what they wish to eat and if they go to church getting them ready even though I am not religious and you/I should also have a little understanding of a service users culture as it could make them feel more welcome and understand the service user better improving the quality of the  care that you give to that person. Mary is a 80 year old lady and before entering her room I would knock on the door and making sure that my mood, language, tone of voice, body language and approach are good and appropriate, Mary also likes to sit in her room watching TV however I like to encourage Mary to join in activates and events in the lounge so she interacts with others, Mary likes to chat and has questions so I like to chat and has questions so I like to take time to pay her attention and answer any questions she may have so that she feels listened too by listening to Mary’s ideas and concerns and taking onboard what she has said with also help make Mary more confident and by using some of Mary’s ideas may also help Mary feel more valued, by doing this will make Mary feel accepted and welcome. Types of practice that excludes an individual and that is also discriminatory is if you were to leave a service user in bed and not get them up washed and dressed or not allowing them to join in on act ivies another example is if you did not give a service user the pills that they needed therefor leaving the service un comfortable and maybe in pain also leaving them in their room with the TV on but the volume so low that the service user can’t hear the TV or if a service user is in a wheel chair and if they can’t get access to certain rooms or parts of the house, another example is if a service user is deaf and there is a meeting and they can’t join in or get their views across.

Tuesday, October 22, 2019

A Christmas Carol Essays

A Christmas Carol Essays A Christmas Carol Essay A Christmas Carol Essay Essay Topic: A Christmas Carol Literature At the time when dickens was writing the Christmas tradition was not nearly as important as it is today. The Christmas tradition gained popularity during the reign of Queen Victoria in England. One reason for this was that the monarchy supported it: Prince Albert, Queen Victorias husband brought the German tradition of decorating the Christmas tree when he came to England. Life in Victorian Britain for the poor and un-privileged was very hard as children were uneducated; they had very little money and therefore were unable to afford to go to school. Young children were being employed in factories and mines as chimney sweeps. Children were expected to help towards the family budget, often working long hours in dangerous jobs and low wages. On the other hand life for the richer and fortunate people was more relaxing and also benefitted them in many ways. Parents could afford to send their children to school to get a good enough education; some were very fortunate and were able to be tutored at home. It was cold, bleak, biting weather The fog came pouring in at every chink and keyhole. He used external coldness to reflect Scrooges cold nature. We are then introduced to Scrooges nephew, Fred, in a conversation. Dickens creates a contrast between the characters of Scrooge and Fred as Scrooge is described bitterly and with coldness and darkness whereas Fred is described cheerfully and with warmth and light. He makes us like Fred and dislike Scrooge by the way they are described. A frosty rime was on him. This is in contrast with the warm hearted Fred that he was all in a glow; his face was ruddy and handsome. This is similar to Romeo and Juliet where light and dark imagery and reveals the plays theme to reinforce the theme of the novel. As we hear the conversation between Scrooge and Fred we realise their different views about the goodness of Christmas. Scrooge is very negative about Christmas whereas Fred is positive about it. Throughout this section we are taken back to the theme of goodness. There are many things from which I might have derived good, by which I have not profited. Fred is leading Scrooge to be like him in his goodness to people. Scrooge meets Marleys ghost and who says he must change his ways in order to help people through their journey of life, to do goodness, which is the message of the novel. In the second stave Scrooge is taken back into his past and this has an impact on Scrooges character. The spirit of the past takes Scrooge back to innocent childhood which is when we see the first sign of emotion from Scrooge, but fell upon the heart of Scrooge with a softening influence, and gave a freer passage to his tears. Scrooge muttered, with an unusual catching in his voice, that it was a pimple. In this stave the setting is in contrast to the first Stave as we begin in the coldness and grime of the negative urban city of London, then change to beautiful clear and bright positive rural setting. It was cold, bleak, biting; foggy withal. Some shaggy ponies now were seen trotting towards them with boys were in great spirits The spirit then takes him to Scrooges first employer, Fezziwig who was very kind to him and treated him well. We read about Scrooge at the Christmas party where Scrooge becomes emotional about the joy he had and realises there is more to life than money. Scrooge also feels regretful as he sees how an employer can make his employees jubilant and feels he has not done it for Bob Crachit. Fezziwig, bless his heart. There is further evidence that Scrooge is changing by his expression. His heart and soul were in the scene. He is already a very different character from Scrooge we met at his counting house. In Stave three as Scrooge lies upon his bed awaiting for something to happen and finally going to his door, a voice is heard.

Monday, October 21, 2019

Batteries Essays - Rechargeable Batteries, Battery, Primary Cell

Batteries Essays - Rechargeable Batteries, Battery, Primary Cell Batteries I choose thus project because when watching television both name brand batteries claim to be the best. I wanted to see which one actually did last the longest. The Encyclopedia?s I did my research in say a battery is a device which transforms chemical energy. The term is usually applied to a group of two or more electric cells connected together electrically. In comman usage the term battery is also applied to a single cell, such as a flashlight battery. There are in general two types of batteries, primary batteries and secondary storage or accumulator batteries. primary types, although sometimes consisting of the same palliative materials as secondary types, are constructed so that only one continuous or intermittent discharge can be obtained. Secondary types are contracted so that they may be recharged, following a April or comply discharged, by the flow of direct current throughout them in a different appreciate to the current flow or discharge. By recharging after discharge, a higher state of oxidation is create at the at positive plate or electrode and a lower state at the negative plate, returning the plate to approximately their original charged condition. Both the primary and secondary cells are manufactured in many size and design from the small electric wristwatch battery and the small penlight battery to the large submarine battery, where a single cell has weights 1 tons. It all applications the cell must be constructed for its particular service, so that the best performance may be obtained consistent with cost, weight, space, and operational requirement. Automotive and aircraft batteries generally used thin positive and negative plate with thin separation to conserve space and weight and to provide high rate of current discharge at low

Sunday, October 20, 2019

A Brief History of Adidas

A Brief History of Adidas Although urban legend has it that the word Adidas is an anagram of the phrase all day I dream about sports, the athletic wear company gets its name from its founder, Adolph Adi Dassler. He and his brother founded the company that would become a worldwide brand, but their history as members of the Nazi Party isnt as well known. Beginnings of Adidas Shoes In 1920, at the age of 20, avid soccer player  Adolph  (Adi)  Dassler, son of a cobbler,  invented spiked shoes for track and field. Four years later Adi and his brother Rudolph (Rudi) founded the German sports shoe company  Gebrà ¼der Dassler OHG- later known as  Adidas. T By 1925 the Dasslers were making leather  shoes  with nailed studs and track shoes with hand-forged spikes. Beginning with the 1928 Olympics in Amsterdam, Adis uniquely designed shoes began to gain a worldwide reputation.  Jesse Owens  was wearing a pair of Dasslers track shoes when he won four gold medals for the US  at the 1936 Berlin Olympics. At the time of his death in 1959, Dassler held over 700 patents related to sports shoes and other athletic equipment. In 1978, he was inducted into the American Sporting Goods Industry Hall of Fame as one of the founders of the modern sporting goods industry. The Dassler Brothers and World War II During the war, both Dassler brothers were members of the NSDAP (The National Socialist German Workers Party)  and eventually even produced a weapon called Panzerschreck an anti-tank bazooka, made with the help of forced labor. The Dasslers both joined the Nazi Party prior to the war, and Adi supplied shoes to the Hitler Youth movement, and to German athletes at the 1936 Olympics. Its also believed that Adi Dassler used Russian prisoners of war to help at his factory during the war since there was a labor shortage due to the war effort. The Dasslers had a falling out during the war; Rudolf believed Adi had identified him as a traitor to American forces. In 1948, Rudi founded what would later become Puma, a rival shoe company to Adidas. Adidas in the Modern Era In the 1970s, Adidas was the top athletic shoe brand sold in the US. Muhammad Ali and Joe Frazier were both wearing Adidas boxing shoes in their Fight of the Century in 1971. Adidas was named the official supplier for the 1972 Munich Olympic Games. Although still a strong, well-known brand today, Adidas share of the world sports shoe market dropped over the years, and what began as a German family business is now a corporation (Adidas-Salomon AG) combined with the French global concern Salomon. In 2004 Adidas bought Valley Apparel Company, a U.S. company that held licenses for outfitting more than 140 U.S. college athletic teams. In 2005 Adidas announced that it was purchasing the American shoemaker Reebok, which allowed it to compete more directly with Nike in the U.S. But the Adidas world headquarters are still located in Adi Dasslers hometown of Herzogenaurach. They also have an ownership stake in German soccer club 1. FC Bayern Mà ¼nchen.

Saturday, October 19, 2019

Beginning of Catholicism and its Spread Around the World Essay

Beginning of Catholicism and its Spread Around the World - Essay Example The Birth of Christianity in Jerusalem The birth of Christianity was practically the beginning of Christ’s preaching in Jerusalem (â€Å"How the Catholic Church†). In Chapter 16 of the Gospel of Matthew, it is believed that Jesus established the Catholic Church when He asked the disciples, â€Å"Who do people say that the Son of Man is?† (Matthew 16:13, New American Standard Bible). Although the disciples have several answers, only Simon Peter’s sufficed when he said, â€Å"You are the Christ, the Son of the living God† (Mt. 16:16). Through this statement, one can see that Peter declared and affirmed Jesus Christ’s divinity. Jesus then formally established the Church by assigning Peter the equivalent role of Pope: â€Å"Blessed are you, Simon Barjona, because flesh and blood did not reveal this to you, but My Father who is in heaven†¦you are Peter, and upon this rock I will build My church† (Mt. 16:17-18). Jesus’ divine dec laration of Peter’s important role in the Christian Church happened in around 33 AD in Jerusalem (â€Å"How the Catholic Church†). It was actually Peter who eventually brought Christianity to Rome, where the religion became Roman Catholicism. The Emergence of Christianity in Rome Before Peter went to Rome to spread Christ’s church, he and the other disciples preached the gospel in Jerusalem first until around 45 AD (â€Å"How the Catholic Church†). Their accomplishments are all found in the Book of the Acts of the Apostles, where Peter declared once more the authority that Jesus conferred upon Him before the latter’s death: â€Å"Brethren, you know that in the early days God made a choice among you, that by my mouth the Gentiles would hear the word of the gospel and believe† (Acts 15:7). This authority of Peter was important in the early beginnings of the Catholic Church when there were no established doctrines yet except the teachings of Ch rist. Through Peter’s authority and as stated in the Acts of the Apostles, the apostles preached in Jerusalem, Judea, Samaria, Syria, Asia Minor, Europe and finally Rome (Darby). The joint efforts of Peter and the other disciples in spreading the gospel in the aforementioned places approximately lasted until the year 44 during the reign of the Roman Emperor Claudius, although some sources say it was during the time of the succeeding emperor, Nero (Robinson). The missionary activities of the 12 disciples of Jesus including Peter happened simultaneously with those of Paul, who arrived in Jerusalem in around 57 AD, and preached in Greece and Rome until his arrest and death sometime between 64 and 68 AD also during the time of Nero (â€Å"Paul’s Work†). The joint efforts of Peter, Paul and the other disciples of Christ in spreading the word of God in the Middle East, Europe and Rome may have caused their eventual deaths, but these efforts served as the seed from whi ch Roman Catholicism would be born. The Formal Beginnings of Roman Catholicism Between 100 AD and 200 AD, the need arose for the specifications of Catholic Christianity, especially on the subject of apostolic authority. There was a need to put into writing what it really meant to be a Christian and, thus, there was a need to organize the New Testament Scriptures, writings of the apostles, the Episcopal centers that the apostles established, in order to formulate a standard of Christian conduct (Guisepi). It was Irenaeus,

Compare certain aspect of India and China Dissertation

Compare certain aspect of India and China - Dissertation Example Detailed research in this direction would throw more light on HDI utility. Therefore, review of contemporary register of cultural and political events become essential. The processes that may be adopted to develop the utility of HDI is attempted to foresee in the light of strength and weakness of the people of these two countries. Five areas of focus were identified and studied. Data collected on these five areas were analyzed and found that future research would promote devising new parameters to measure human development. I. Introduction: With the purpose of this paper in view, that is to compare certain aspects of India and China, we rely chiefly on Human Development Index. In the light of HDI the attempts made to compare these two countries are necessarily confined to a few areas of development alone. HDI data currently available do not cover some areas like human rights, government and conflicts, a few cultural and social impacts and governance factors. As these two countries re present the biggest populated areas of the world, our study of these countries is expected to provide ample chances to explore various aspects of human development. Human Development Index was hitherto based on GDP of a nation. GDP is mainly dealing with the income and the purchase power of people. This economic data are in fact essential to measure the development of a nation. However, this alone can not be called human development. Human development comprises several aspects of human life sphere. Economic growth is one among those aspects. While it is easy to measure economic growth or fall in terms of data translated in to numbers, there are some areas, which can not be translated into numbers. Inclusion of other areas of human life sphere thus becomes necessary to be included in HDI. Improving the utility strategy of HDI is therefore essential to compare national level developments. The study of constrains and concessions, joy and sorrow, wealth and poverty ill and healthy, lite racy and illiteracy of men and women of densely populated countries is bound to open a floodgate of focus areas. These focus areas will represent the human life style of the place, the measurement of which will give out a clear picture of the entire nation. Thus the population study of India and China is expected to bring out many areas of their life sphere which have impacts on their overall national development. Several focus areas came across, out of which some five were picked for the present study. The data gleaned were applied to the area of focus and a test of match and mismatch with the core of the focus areas was performed. While the matching statistics were found to confirm the hypothesis, the mismatching data were allocated for future research. Confirmatory data in respect of a country although go along with the hypothesis, are found to contradict with hypothesis in respect of other country. II. Rationale of the study with hypothesis: With HDI as the chief tool of human d evelopment measurement, we try to compare two nations namely China and India. As far as population is concerned, these two countries represent the world’s densest areas. In order to near the research questions the following hypothesis is framed. With the current tool of HDI in hand, comparing these two countries on the basis of similar population density provide a picture of their developments with ups and downs: - Taking only the manpower of

Friday, October 18, 2019

How are overbearing sports parents harmful to children Coursework

How are overbearing sports parents harmful to children - Coursework Example This research will begin with the statement that sports play an instrumental role in the development of a child. They are not only critical for physical growth, but sports are also important for the psycho-social development of a child. Therefore, all the children who are of school going age i.e. 5 to 16 years of age are encouraged to participate in physical activities like sports, aerobics and even dancing. The involvement of children in different forms of physical training helps them in gaining confidence, it optimizes their muscular and skeletal growth, and it also helps them in winning friends. The types of sports or physical activities may vary across cultures, however, it is universally accepted that children must be encouraged to participate in sports actively alongside their education. The reason behind encouraging young minds to involve in sports is to teach them the skill of balancing life and work. Children who abstain themselves from sports are often find complaining in t he later life about isolation and other associated psychological issues like depression, anxiety and frustration. It has been proved medically, sports during adolescence and early years of adulthood helps individuals in fighting frustration and depression, which is very common among young people these days. Sports activate serotonin release and uptake, which circumcises the accumulation of testosterone, a hormone released in state of stress and anxiety, and it is a cause biochemical cause of aggression among youth.

Strategic Management Accounting Research Paper Example | Topics and Well Written Essays - 3000 words

Strategic Management Accounting - Research Paper Example Variance analysis helps to determine variation from standards and in turn enhances productivity (Thukkaram, 2007). Any standard setting is a double edged sword, which has its plus points but is not free from certain drawbacks. The paper is an analysis of traditional and modern methods of costing and also, lays down an explanation for each one of these methods, besides recognising the importance of each one in specific industries. The prime objective of the paper is to understand the different methods of costing and analyse and establish the method of costing which is indispensable as per the kind of organizational setting and organizational needs in context. The study was aimed at analysis of various cost measures and their individual suitability to different organizational needs. The scope to fully gauge the benefits of using each one of them was unavailable. Real life case analysis was also not possible for establishment of research findings. Marginal costing can be referred to as a variation of flexible standard costing that helps to distinguish between the fixed costs and variable costs, which depend on per unit of output produced. Marginal costing is helpful in monitoring costs based on resources that drive it. These resources help in segregating costs into fixed and variable elements. Any cost fluctuations observed as a result of operational changes can be accurately predicted and checked with the use of marginal costing. Marginal costing is one method of costing for inventory where all the different variables of manufacturing costs are included as inventory costs. Such costs are incurred and become a part of the cost of goods sold when the product gets sold, while other elements of cost, which is the fixed cost, is taken to be costs for the period within which it is incurred (Kaplan Financial Knowledge Bank, n.d.). Marginal costing tries to capture the behavioural aspects of cost calculation, rather than functional traits of cost. The

Thursday, October 17, 2019

Health care reform to address access Essay Example | Topics and Well Written Essays - 500 words

Health care reform to address access - Essay Example Nevertheless, it will enhance access to affordable healthcare for children, cancer patients, and underserved communities, through drug discounts propelled by 340B programs. Moreover, the legislation stands to improve the quality and efficiency of healthcare by availing medical services to all individuals in America and especially those who have joined Medicare and Medicaid. There will also be sustainable efforts to improve the delivery of care and support research, which will inform clients on issues relating to patient outcomes, and patient models will be developed and distributed. Health care practitioners and patients residing from rural areas will recognize the tremendous improvements together with advancements in payment accuracy. In addition, there will be improvements in access to innovative medical therapies through innovation and biologics price competition. With the establishment of the legislation, FDA will be in a position to license biological products that are shown to be either biosimilar or interchangeable to reference product (Kaiser, 2014). The basic values that underlie the approach to solving the access to health care problems include; focusing on provisions to expand medical cover for individuals and families in the United States, enacting measures to control health care and related medical costs to make it affordable to all individuals in America, and continuous improvement health care delivery system. The stated values do not align to any specific political perspective, but instead touch on the health benefit of every American citizen. As a policy maker, I would use the following approach to ensure success, establishment of market reforms, creating of insurance market places, and expansion of Medicaid programs (Healthcare.gov., 2014). This is because; every state requires compliance with market reforms to ensure access to cover for young adults, provision of

Mystery Shopper Assignment Example | Topics and Well Written Essays - 1250 words

Mystery Shopper - Assignment Example The three travel agencies provide a wide range of services including organizing cruises, guided tours, vacations, and flights among others. However, each company has a unique offering. Although they operate in the same sector, I must admit that my experience with each of the three travel agencies was quite different. The purpose of this paper is to present a critical analysis of my experiences after visiting the three travel agencies. Liberty Travel – when I visited Liberty Travel, the first impression I got was that of a well-established company. The office was quite big considering that it was a travel agency. There were between 50 and 60 employees in the large office that was organized in such a way that one could actually see the entire space. The employees looked motivated and welcoming. I was attended to immediately I entered the office. The employee who attended to me was very jovial, which I loved. She was very keen on listening to me and provided me with all the information that I needed. The packages they were offering were very good. I was particularly pleased to know that the company could organize personalized vacations where the customer would suggest what experiences he or she would love. However, the main weakness I found in Liberty Travel was their pricing. The company had very high prices, which I thought was over the board. If I owned the company, I would provide a variety of packages at different prices to accommodate the rich as well as the middle income people. American Express Travel – the American Express Travel office was quite small with less than 30 employees. However, I noted that there were very many customers waiting to be served. Personally, I waited for about 10 minutes to be served, which I felt was a weakness in the company. The employees were warm and welcoming. However, they did not seem as keen with customers as I had witnessed at Liberty Travel. For example, rather than help me fill out the forms,

Wednesday, October 16, 2019

Health care reform to address access Essay Example | Topics and Well Written Essays - 500 words

Health care reform to address access - Essay Example Nevertheless, it will enhance access to affordable healthcare for children, cancer patients, and underserved communities, through drug discounts propelled by 340B programs. Moreover, the legislation stands to improve the quality and efficiency of healthcare by availing medical services to all individuals in America and especially those who have joined Medicare and Medicaid. There will also be sustainable efforts to improve the delivery of care and support research, which will inform clients on issues relating to patient outcomes, and patient models will be developed and distributed. Health care practitioners and patients residing from rural areas will recognize the tremendous improvements together with advancements in payment accuracy. In addition, there will be improvements in access to innovative medical therapies through innovation and biologics price competition. With the establishment of the legislation, FDA will be in a position to license biological products that are shown to be either biosimilar or interchangeable to reference product (Kaiser, 2014). The basic values that underlie the approach to solving the access to health care problems include; focusing on provisions to expand medical cover for individuals and families in the United States, enacting measures to control health care and related medical costs to make it affordable to all individuals in America, and continuous improvement health care delivery system. The stated values do not align to any specific political perspective, but instead touch on the health benefit of every American citizen. As a policy maker, I would use the following approach to ensure success, establishment of market reforms, creating of insurance market places, and expansion of Medicaid programs (Healthcare.gov., 2014). This is because; every state requires compliance with market reforms to ensure access to cover for young adults, provision of

Tuesday, October 15, 2019

Land Law Essay Example | Topics and Well Written Essays - 3000 words - 4

Land Law - Essay Example both personal and proprietary rights to land exist and an individual may not technically own land but a series of rights related to the use of the land1. From a jurisprudential standpoint, the distinction between personal rights and proprietary rights to use land is critically important today as it was in the past. This is particularly because land leases remain personal property in the contemporary English property laws. As such a clear distinction between personal rights and proprietary rights may be required in solving a wide range of land use disputes and other legal issues pertaining to land ownership, inheritance, leasing, and contractual agreements. However, despite some of the clear legal benefits of drawing the distinction between personal rights and proprietary rights to use land, there have been a number of opposing arguments questioning the necessity of distinguishing the two rights. For example, many critics argue that the distinction may not be necessary due to the diminishing divide between personal rights and property rights in the contemporary English laws. According to this argument, the collapsing boundary between the proprietary rights and personal rights are mostly attributed to the current persistent commercial pressure. This paper argues that it is both necessary and possible to draw a clear distinction between personal and property rights to land use. The conceptual distinction between the property rights and the personal rights in the English law can best be seen in the fundamental differences between a land lease and a license. Firstly, whereas a lease usually confers exclusive possession and greater protection of the tenant (proprietary rights to the land), a license only confers personal permission with no exclusive possession rights and the licensee cannot enforce any of its rights against third parties. In this regard, a license does not qualify as a proprietary right. In the case of Errington v Errington Woods  [1952], Lord

Monday, October 14, 2019

Lekythos Essay Example for Free

Lekythos Essay A lekythos is an ancient Greek vase made of ceramic; the plural of lekythos is lekythoi (Reference #2). It has a narrow neck, single handle, and is tall with a small, deep mouth (Reference #7). The lekythos was used as a flask, used to hold olive oil and perfumes (Reference #1), and were developed in ancient Athens during the fifth century. In Classical Athens, lekythoi were painted in white ground with figurative scenes. White ground is a form of art used by Athenians in which they created the vase, fired it, and then the lekythos was painted in white. The figures and scenes were then painted on top of the white ground. This method meant that the paintings did not last as well, but were very beautiful in their original state (Reference # 8). Lekythoi were mainly used during funerary rituals, but they were also used by Greek athletes. In ancient Greece, the athletes would practice and compete outdoors, getting themselves covered in sand and dirt. Rather than cleaning themselves at the bath-house, they would rub themselves down with olive oil from a lekythos, then scrape off the excess dirt and oil, leaving their skin soft and clean (Reference #8). The lekythoi used by athletes would be covered in depictions of scenes from Greek mythology, often including imagery of Greek goods such as Zeus and Achilles (Reference #8). The role of lekythoi in funerary rituals is made clear by their excavation from cemeteries and tombs (Reference #7). A lekythos that was meant to be used during a burial ceremony would be painted with scenes of mourning or scenes from the life of the deceased (Reference #5). These lekythoi were sometimes painted with scenes depicting Greek gods, perhaps to cast the deceased in the light of heroic warriors of history (Reference #8). Researchers have been able to put together the funeral process the Athenians went through, and have found that lekythoi played a key role in funerary rites. Firstly, a lekythos would be brought in during the preparation of the body for burial. The body would be prepared by a woman from the same household as the deceased, and it would then be anointed by the oil from the lekythos (Reference #6). Secondly, some lekythoi were filled with scented oils and perfumes and placed around the body, while others were set along the approach to the grave or placed beside the tomb (Reference #5). This was done as a part of the religious focus of the burial ceremony, and was given as an offering. Lastly, a lekythos would often be brought to the gravesite or tomb of the deceased after the burial. It was very important to ancient Greeks to visit the gravesite of loved ones quite often, and when they visited, they would bring offerings to the deceased such as fruit, a feast, or a lekythos filled with olive oil or perfume (Reference #6). In time, the Lekythos was developed into a much larger version of itself, being called â€Å"Huge Lekythoi†. These were often left on top of a grave, or beside a tomb opening, almost as an ancient grave marker (Reference #7). Though they would not be inscribed with any words or the name of the deceased, they would have a painted scene depicting the deceased, some scene from their life, or a scene depicting a sport or activity the deceased greatly enjoyed. Many lekythoi have been recovered and are currently housed in museums all over the world. Though many are not in their original glory, most have been reconstructed. New lekythoi have been made in Greece and are still used today in some small Greek communities during the preparation of the body, and left by the tombstone of the deceased.

Sunday, October 13, 2019

Zoonotic Foodborne Pathogens | Essay

Zoonotic Foodborne Pathogens | Essay Zoonoses describe diseases that can be transmitted from vertebrate animals to humans. Zoonotic diseases are common and are caused by various types of agents, such as bacteria, fungi, viruses, or parasites [12]. According to the study by Taylor et al. 2001 that out of the 1415 infectious organisms that are pathogenic to humans 61% of them are zoonotic [8]. And over 200 zoonoses related diseases are known [12]. Zoonoses related diseases can be caught from foodborne zoonoses, non-foodborne zoonoses, helminthic parasitic zoonoses, protozoan parasitic zoonoses and zoonotic ectoparasites. However this work is only focusing on the common bacterial related foodborne zoonoses. Every year bacterial foodborne zoonoses is the cause of millions of people becoming ill [12]. The most significant bacterial zoonotic pathogens associated with foodborne disease are Campylobacter, Salmonella and Escherichia coli O157:H7 [5]. Other bacterial foodborne zoonotic pathogens are Mycobacteria, Listeria, and Brucella all of which are from dairy products. The zoonotic foodborne pathogen Campylobacter causes the illness campylobacteriosis which causes often bloody diarrhoea, malaise, fever, nausea, abdominal pain and vomiting. The incubation period is usually between 2-5 days before onset of symptoms. Most Campylobacter infections are mild, without the need for hospitalization and with complete recovery within 10 days. However the severity of the disease varies and in some cases may be life-threatening or resulting in long term health problems. People that tend to die by the disease are often suffering from immuno-deficiencies, or other diseases like liver disease or cancer. Guillain-BarrÑ  syndrome (GBS) is a complication of Campylobacter infection that occurs in approximately 1 in every 1000 reported cases of campylobacteriosis (CDC, 2008, May 21). GBS an autoimmune disease that targets the nerves cells of the body may lead to permanent paralysis. Another neurological related syndrome that may occur subsequent to campylobacter iosis is Miller Fisher Syndrome. [2, 5, 10] In the UK there are approximately 55,000 cases a year of Campylobacter infection. Campylobacter jejuni being the predominant Campylobacter species that causes foodborne gastrointestinal illnesses in humans, other similar closely related species that causes diseases in humans are C. coli and C. fetus. C. jejuni are curved gram-negative, microaerophilic, thermophilic rods with optimum growth temperature at 40oC and low oxygen concentrations. It is these qualities of C. jejuni that enables it to colonise the intestines of warm-blooded birds and mammals. The reservoir for C. jejuni ranges from healthy domestic and wild animals such as dogs, cats, cattle, pigs, sheep, birds, chickens, rodents, ducks and geese. As C. jejuni is ubiquitous in nature food products particularly poultry meat, beef and pork are at risk of environmental contamination during processing. Campylobacter can survive in livestock water troughs, stock ponds, lakes and dairy lagoons all of which may introduce the infecti on into the animal flocks. Also rodents, wild birds, faecal contaminated equipment and footwear may all serves as potential vehicles of transmission of bacteria into the animal flocks. Once the infection is introduced into the flock rapid transmission between the animals occur with subsequent colonization of commercial meat that if undercooked may lead to foodborne enteritis in the consumer. Poultry meat tend to carry high bacterial numbers of C. jejuni, being the main source of infection in humans as it has a high level of consumption so the risk is greater. The consumption of unpasteurized milk should also be avoided as it is an identified source of Campylobacter, but pasteurization of dairy products eliminates the pathogen. [2, 5, 10] Control and prevention measures have been established in order to reduce Campylobacter pathogens entering the human food chain. These control strategies are aimed at preventing colonization of the pathogen in food animals through the implementation of strict bio-security measures, good hygiene practices at harvest level in an attempt to control and minimise the level of faecal contamination during poultry transportation, slaughtering and carcase dressing. Other incorporated control methods include decontamination strategies, rodent control, exclusion of wild animals and insect eradication that are potential carriers of the pathogen, and chlorination of drinking water to 2ppm. Gamma irradiation of animal carcasses is also effective at reducing the colonization levels of the pathogen in the carcass, but this method although endorsed by the World Health Organisation (WHO) and others is not well accepted by consumers. Increased public awareness of foodborne Campylobacter infection is nec essary as in the end the only measure to ensure reduce risk is at the consumer level through increased hygiene when storing, preparing and handling raw-meat to avoid cross-contamination via utensils and through adequately cooking of the poultry at recommended temperatures by the Food and Drug Administration (FDA) to ensure destruction of C. jejuni. Undercooked poultry has been responsible for >50% of cases of C. jejuni. [2, 5, 10] The second most common bacterial foodborne zoonoses pathogen reported is Salmonella which are gram negative rod-shaped bacteria that are closely related to the Escherichia, and is responsible for causing salmonellosis. Salmonellosis is associated with enteric infections and since the discovery of the first strain of Salmonella in 1885 called Salmonella choleraesuis there have been over 2300 strains known to cause salmonellosis; the most common being S. Enteritidis and S. Typhimurium. In the UK there are approximately 11,000 cases a year reported on Salmonella which causes gastroenteritis. Symptoms include diarrhoea, abdominal cramps, nausea, vomiting, and fever. In severe cases the diarrhoea may be bloody just like in Campylobacter infections. The incubation period for Salmonella varies from 6 to 72 hours. Complications may also arise such as bacteraemia or Reiters syndrome. Bacteraemia occurs when the Salmonella pathogen enters the infected individuals bloodstream. Reiters syndrome although uncommon may result from Salmonella infection, it is a disorder associated with at least two of three seemingly unrelated symptoms: reactive arthritis, eye infection and urinary tract infection. The people most susceptible to contracting Salmonella infection include immuno-compromised individuals such as AID sufferers, cancer patients, or transplant recipients. Or individuals that are in close proximity to other infected people, such as sharing a household, or individuals that possess pet lizards, birds, or reptiles. Salmonella has a low infectious dose, probably from 15-20 cells. [3] Salmonella are present in the environment as well as cold and warm blooded animals. The Salmonella serotypes in food animal species like poultry can be divided into host specific and non-host specific infections. The host specific infections are those that affect the bird host and are of little public concern, such as S. Gallinarum and S. Pullorum. They are the common serotypes implicated in poultry disease. As for the non-host specific infections they are the cause of Salmonella foodborne poisoning in humans such as S. Enteritidis and S. Typhimurium. Most of the serotypes associated with human foodborne disease cause no disease in poultry, but can be spread by them between flocks and once in the food chain the product is contaminated food. Poultry meat and products like eggs are the main source of Salmonella infection in humans. [3] Similar to the Campylobacter control strategies, on farm prevention and control methods are undertaken to control Salmonella in poultry. Strict bio-security measures and farm pathogen reduction strategies are the first steps in minimising the occurrence of foodborne pathogens in eggs and meat. Surveillance of poultry flocks for Salmonella should be conducted to identify any infected flock which can then be immediately dealt with using appropriate measures to minimise spread within the flock and the risk of transmission to humans. Infected flock should be slaughtered and disposed of appropriately to reduce human exposure to Salmonella. One of the ways in which poultry may contract Salmonella is through contaminated food, thus it is necessary to monitor the poultry feed status. It is recommended to use bactericidal treatment or heat treated food to prevent Salmonella contamination. Poultry food should also be contained in clean closed containers to prevent access by rodents or wild bir ds. Rodent control should be used as a repellent. Vaccines against Salmonella can also be used but should not be used as the sole control measure, rather as an additional prevention measure. Good hygiene practices should be used such as cleaning and disinfection of equipment and the bird house, disposal of litter in a safe manner especially contaminated waste to prevent exposure to humans, livestock and wild-life to Salmonella. The use of antimicrobials as a treatment of Salmonella infection in poultry should not be used as it may contribute to the development of antimicrobial resistance, or mask the infection during sampling. Also it is vital that public awareness and education of foodborne Salmonella infection is raised so that poultry consumers can take necessary precautions to avoid contracting the infection. The precautions that consumers can take include the cooking of meat adequately before consuming, cooking of eggs until the yoke is solid, not consuming food containing raw eggs, not consuming unpasteurized milk, and the washing of hands after handling any animals. [7, 10] The third and last foodborne bacterial disease to be discussed is the gram-negative rod-shaped bacterium Escherichia coli (E. coli) O157:H7. The O and H denotes the cell wall and flagella antigen number respectively. E. coli bacteria colonise the intestinal tract of warm blooded animals, such as humans and mammals. There have been over 700 serotypes identified but those that produce the Shiga toxin (Stx), such as E. coli O157:H7 have been associated with foodborne illnesses and is responsible for most of the E. coli related illnesses in humans. In the UK alone there are approximately 1,100 cases per year of E. coli O157:H7 with just a small dosage (

Saturday, October 12, 2019

The Shortcomings of College Education Essay -- Personal Narrative

The Shortcomings of College Education "The more we know the world around us, the more successful we will be." This quote, from the introduction of my high school chemistry book, was my driving force as a teenager to attend college. My expectations of college were to gain insight into a world that I had not yet discovered. I had high aspirations of receiving a good education and obtaining a good job when I graduated. But four years later when graduation day arrived, I felt unfulfilled. In evaluating my education, I realized that I learned how to get good, but not great grades. I learned how to study to make the most of my time. The focus I shared with many of my peers was not always to appreciate the information received, but rather, to value the counsel from someone else who previously took that professor's class and maybe to be lucky enough to get a hold of last semester's examinations. Basically, I acquired useful skills for any job: to follow directions, to give the boss what he or she was asking of me, and to network and gain insight from other colleagues. It was still disturbing to me that after four years of schooling, I felt I had not received the education I initially expected. Overall, college does not bring out the full academic potential of the students who invest the time and money into an education. Teachers need to set aside their biases and restructure and develop curriculum, as well as student-teacher relationships, in order to truly develop college students into freethinking, exploratory people. Structured, pertinent curriculum is the foundation of a good class. If students are not interested in the information presented, then the class has no value to the student but to merely satisfy a graduation requir... ...heir instruction, they they should stay in the field or in the labortory where their energy is concentrated. Quit wasting the time and money of the students and give college instructors the fair evaluations they deserve. Set standards for their positions and hold them accountable for skills in teaching, not just their content knowledge. Works Cited Cheney, Lynne V. "PC: Alive and Entrenched." In The Presence of Others: Voices that Call for Response, edited by Andrea A. Lunsford and John J. Ruszkiewicz. New York: St. Martin's Press. 1997. Glasser, William. "Noncoercive Discipline." In Building Classroom Discipline, edited by C.M. Charles. New York: Longman Press. 1999. Rose, Mike. "Lives on the Boundary." In The Presence of Others: Voices that Call for Response, edited by Andrea A. Lunsford and John J. Ruszkiewicz. New York: St. Martin's Press. 1997.

Friday, October 11, 2019

Death Is Beautiful Essay

People tend to be afraid of what they can’t control and avoid. In terms of death, it meets those two conditions which make people scared of it. Since no one knows what it feels when one dies, but can only guess what will happen after death, most people might not want to imagine the last moment of their lives. In our society, moreover, death is described as something dark and negative in movies, books and daily life in general. As a result, it becomes difficult and unbearable to face death when it comes. Every minute, somewhere in the world, countless babies are born with great celebration, whereas somewhere in the world, numerous people are dying with grief. Most people can relate to these situation as life stages. One of differences between birth and death is that one can’t be ready to be born itself, but on the other hand, most of people get a chance to prepare the end of life themselves. While people tend to glorify birth and consider death as unlucky, it is not always true. Death can be beautiful perhaps more than the moment of birth, depending on the way of how happily one has lived. What death makes unhappy is within its features, such as uncertainty of when, how and why to die, but above everything else, fear of death. In her article, â€Å"On The Fear of Death† written by Kubler-Ross, she describes fear of death shown among people from the past to today differently. She highlites the fact that people in both the past and present have felt fear of death similarly, but the shape of fear shown today has some different characteristics. Dying today is more lonely, mechanical and dehumanized, the fear of death is represented as these kind of features† Accoring to Kubler, people today are more likely suffering from emotional problems such as loneliness, even living in high technology which seems to fill men’s life with richness. In this article, the author also points out the way of facing death these days. Many people today would experience death in hospital where patiens are treated as products, getting treatment even until the moment when they die. It shows that death today is getting lonely compared to figure of death in the past, which people were watching those who they loved were dying close to that person. It made death more beautiful and natural. As a result of desolate death happened frequently today, people are getting fear of death more than past. Fear of death is natural phenomenon shown in most people. In â€Å"Who Wants to Live Forever? Immortality, Authenticity, and Living Forever in the Present† written by Ted M. Preston and Scott Dixon, they describe death as â€Å"So death, the most frightening of bad things, is nothing to us; since when we exist, death is not yet present, and when death is present, then we do not exist. †(100) In the article, two authors suggest the way of how to overcome fear of death, emphasizing that people don’t have to be afraid of death which we even can’t feel at the end. It shows that being worried about death in advance is how useless. It seems pretty persuasive and inspired for those who are suffering from fear of death. However, having fear of death isn’t always bad in some ways. The horrible feeling which people face when imagining death possibly can fuction in positive way at the same time, by reminding people of the fact that they only have limited time for life, as if a movie asks audience â€Å"If you have only one week to live, what would you do? †. Thus, it will give them a great turning point to change from old view on death, which represents something scary, to something we can even be ready. The fact that we have only limited time in life makes us able to concern about how to live with full of happiness. More than that, fear of death functions as an opportunity to look back one’s life because we are gonna die at the end, we need to define who I am and how we have been living as human being since we were born. Another example of what death makes unhappy is unnatural death which doesn’t seem to be ideal form of death. Unnatural death is antonym of natural death that means death from natural causes such as aging. For example, in unusual forms of death such as suicide or murder, death can’t be beautiful in the way that it is tragic and irrational. Living as human being is bless and a precious chance which God gave us. Thus at least, human being ought to live as long as one’s lifespan permits. Killing oneself or others can’t be justified for any reason. In case of murder, particularly, it is one of miserable death that should never happen because it infringe one’s right to live. On the other hand, more than half of people might experience death as a natural precess of aging including diseases cuased by old age. Dying naturally as we grow older might be ideal death for most people. Even though everyone knows that death can’t be inescapable, it would be still hard to accept death as one of processes in life. Nevertheless, denying death means denying one’s whole life as the law of nature. Since death doesn’t give any information to anyone, interestingly, every single person might have different view on death. That’s why building own belief regarding death during life is important to understand one’s life stages from birth to death clearly. As importantly as making own definition of death, it is also needed to set proper plans in each stage of life because it helps one to understand one’s life systematically. For those who understand that one’s life time is categorized by each different period by age and has different characteristic to consider, one’s life time can be much more valuable rather than living life without strategy for each stage to come. Whenever one realizes this rule, everyday can be the first day to start new stage and it is totally applicable for anyone who wants to design plans for life. If one has managed one’s life satisfactorily, this person are more likely feeling happy when he or she dies. Namely, one’s quality of life and death are related closely. If birth is our beginning of life, the death is the end of one’s life. People tend to concern about how to live during life, not recognizing the meaning of how to die. That is why most people are not fully prepared for death. Not only how happily one has lived is important, but also how happily one dies is meaningful. How many people would feel happy in the end of their life? In Sounth Korea, there is an interesting program which people can experience one’s funeral in advance, by practicing as if it is real funeral of mine. A man who was 50-year old applied this program with his families and close friends. His funeral was held in front of him and he was watching this silently. Some people started to cry as if they already lost this man and his son started to read the last letter sending for father. The man started to cry right after starting his imaginary funeral as well because he realized how he was being loved and how happy person he was. If one’s life has been happy, esteemed and loved, one’s death also should be happy at the end. The fact that no one can live forever makes them to be able to manage time effectively and consider order of priority in one’s life. Those who look at death as positive function of life started to think about how to die as well as how to live. They believe that death can be beautiful as much as the fact of what we are born in the world. The biggest benefits of this view is that people can get a chance to look back one’s life and make clear goals in life in advance. As a result, being awared death helps people to get rid of their pain or fear of death by already being ready to face death. However, there are those who consider death as positive one and these people prepare to be ready for peaceful death by practicing how death can be beautiful. This movement was not appeared just today and it shows that death is not something which people want to avoid unconditionally anymore. There is a strong method which people can lessen their fears of death with. It is the power of religions. Even though every religion has different interpretation of death, most of them describe it as something sacred and they teach believers to follow their doctrine to greet peaceful death or be rescued by God by relying on religion strongly. As people get older, they start to feel that death is coming. For example, an woman who is almost 90 year-old, may be tying to accept the fact which she is going to die soon. She may recall some good memories with her eyes closed and thinking about her family members whom she has loved the most during her life. On the other hand, it will be somehow tragic, if one who faces death feels sorry and regretful about one’s life. When young, it is hard to prepare next stages to come by looking ahead to the future. However, after they get weak both metally and phsically, they might realize that life is not that long. That’s why understanding death excatly and being prepared for beautiful death by managing one’s life meaningfully. When it comes to death, how one has been successful can be a matter. However, more than than how one has been happy is the most important value when leaving this world. To design happy life, if so, unerstanding one’s life stages and even death is regarded importantly because both are closely connected each other. Since one is born in the world, one is heading to death at the same time. The deeper one understands death, the more valuable life time one can manage. For someone, death just can mean the last moment of life. On the othe hand, for someone who believe the world after death, otherwise, death might mean exploring for new world. For someone who reminds oneself of limited time with death, death can be boost for one’s efficient time management for life. People don’t have to be afraid of death because it will be just short mement compared to one’s whole life time. If one’s life has been happy, one’s death also should be happy at the end.

Thursday, October 10, 2019

INTERNATIONAL TRADE Essay

1. Who benefits from the government policies to (a) promote production of ethanol and (b) place tariff barriers on imports of sugar cane? Who suffers as a result of these policies? ANS: Benefiters in promoting production of ethanol: -Corn producers. They get subsidies from the government and get a free way of marketing from the government. The government promotes consumption of ethanol, ethanol is produced out of corn, so indirect marketing for corn farmers that will get more demand out of policies that promote ethanol. -Ethanol sellers. -People all around the world. As to be seen in the direction of global warming, you can say that using ethanol is better. But using ethanol leads to increasing food prices. So there is a negative and a positive side. -Businesses. If farmers get subsidies from the government they can lower their price. If farmers lower their price, the production to produce ethanol becomes cheaper thus making ethanol cheaper. Businesses that use ethanol will have a cheaper price, reducing costs and increasing profits. -The Government. In a democratic society we are seeing right now that a lot of people go green. When going green the government is trying to let you know that he cares about the world and he wants to make it better. It is a win win situation because there are no people in our opinion that are opposed in going green, but they are a lot of followers and possible followers that support an environmental friendly world. Benefiters in placing tariff barriers on imports of sugar cane: -The Gove rnment. They get all the money out of these tariffs. Sufferers as a result of these policies: -Countries that produce sugar for a living. Profit goes dramatically down when talking about a 25 to 50% import tariff. -Countries that set import tariffs for sugar. Countries that produce sugar can have put import tariffs themselves as protection against the country that has an import tariff on them. And countries that produce sugar can consider other possibilities when exporting their product to another country. They can acknowledge that it is not in their best interest to produce products to a land where import tariffs are so ridiculously high. They can see other possible solutions. 2.  One estimate suggests that if food prices rise by one third, they will reduce living standards in rich countries by about 3 percent, but in very poor ones by about 20 percent. According to the International Food Policy Research Institute, unless policies change, cereal prices will rise by 10 to 20 percent by 2015, and the expansion of bio-fuel production could reduce calorie intake by 2 to 8 perc ent by 2020 in many of the world’s poorest nations. Should rich countries do anything about this potential problem? If so,what? ANS: Rich countries should not give any subsidies to the bio-fuel corn farmers. They should decrease import tariffs so that it can be cheaper for countries that produce sugar (and so they can make bio-fuel out of sugar) thus increasing the amount of sugar that countries can export. They should develop new ideas in how they can attack environmental changes through cost-effective ways. 3. The argument for giving subsidies to ethanol producers rests upon the assumption that ethanol results in lower CO2 emissions than gasoline and therefore benefits the environment. If we accept that global warming is a serious problem in itself, should we not be encouraging government to increase such subsidies? What are the arguments for and against doing so? On balance, what do you think is the best policy? ANS: When the government started to subsidies farmers who grow crops. So they could turn them into bio – fuels ( primarily corn and soy beans ). More farmers where now planting crops, because then they got subsidies from the government. It’s also very good for th e environment. But it also has a negative side. When more farmers where planting crops. There was an dramatic effect on the demand for corn and soy beans. It increased very fast that in 2007 the U.S was responsible for half the global increase for the demand on crops. But when this happened the high tariffs where shutting out producers of the product sugar cane. So they could compete with the other products because the prices were so high. And that’s very unfortunately because sugar cane is an more friendly environment material than crops and soy beans. I think the best policy is to reduce the high tariffs on the other products. Because the sugar cane is even more environment friendly. And isn’t that what it’s all about, reducing the global warming effect. So I think they should drop the high tariffs and introduce the sugar cane.

Apple Revenue Recogonition

Apple revenue recognition Apple Inc Revenue Recognition Concepts A. Revenue is gross amount a company received or billed from service provided or units sold, Revenue is earned regardless money come in or not at that particular time. It is assumed revenue is earned, when it is realizable, and earned. Revenues are derived from company normal operation. The company exist to sell it is core product or services to the market. Gain rise from non operation activities of the entity. An asset sells can be considered a gain if the company originally depreciated the assets to zero, then sell it.Even know the company used the assets to generate revenue, the assets transaction is a gain, because it is not a core business transaction. The primary function of a business is not to sell the assets for a gain. Any amount of gain from non operation of core business is considered to be a gain. Examples are currency gain, Short term investment gain, and extraordinary gain. B. When a business recognized r evenue, it means it has earned the revenue, and it is realizable in that period, which indicated a transaction, or service has occurred.The business did its obligation to bill or accepts money at that period. The business has full expectation it will receive the revenue in the near term depending the billing agreements. The income statement is affected by revenue recognition, also the balance sheet is affected, and all this individuals: Account receivable, Tax payable, COGS, Cash, Unearned revenue. The revenue criteria from FASB concept 5 says: revenue to be recognized on the income statement, revenue must be realized, or realizable and earned. CYes, they do align with FASB standards; Apple recognized revenue when persuasive evidence of transfer ownership arrangement exists. 1. Entity has transferred to the buyer the significant risks and rewards of ownership of the goods; 2. Entity retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold 3. The amount of revenue can be measured reliably; 4. It is probable that the economic benefits associated with the transaction will flow to the entity. DThe multiple element contract is referring to the embedded unspecified upgrade right that the company might be obligated to provide. It is difficult to put a monetary value, because the company has to estimate the cost of upgrade, and once they estimate the cost, the company must set deferred revenue by subtracting it from original sales. The new rules allowed the company to estimate as low as possible because the upgrade costs are not that significant to swing the income statement. E Compensation metric could be aligned with revenue growth. FITunes songs sold online on net basis, and recognized when transaction occurred Mac-branded accessories are recognized when billed, if it sold online apple waits until customers receive the items, because apple is liable until delivery. IPod sold to third party reseller in India is recognized when apple billed the third party. G Apple recognized the amount it billed it‘s customers, apple takes inventory risks, therefore it recognized the gross amount it billed, if it sold online from another company, apple only recognized net sales. H 50 Mac * 2800 = 140,000Unit price 2,500 Software + 2 years service =300 Apple will recognize the whole gross sale 140,000 as revenue for 2010. Because apple took the inventory risk, Apple will bill the community college the 140,000, and recognized the same amount as the revenue. I Account receivable |Dr. |Cr. | |Sep 26,2009 $3361 | | | |$2149 | |Sep, 25,2010 $5510 | | Deferred Revenue |Dr. Cr | |Sep,25,2009 $2906 | | | |$1217 | |Sep,26,2010 $4123 | | Net sale |Dr. |Cr. | |Sep, 26, 2009 $42,905 | | | |$22,320 | |Sep, 26,2010 $65,225 | | IJournal Entry Unearned revenue2053 Sale Revenue2053 Deferred Revenue |Dr. Cr | |Sep,25,2010 $2053 |Sep,26,2009 $2053 | | | | |Sep,26,2010 |0 | Sale Revenue |Dr. |Cr | |Sep,25,2010 |$2053 | | | | |Sep,26,2010 |$2053 II Journal entry Cash21,225 Account receivable 44,000 Sale Revenue65,225 Unearned Revenue |Dr. |Cr | |Sep,25,2010 $2903 |Sep,26,2009 $2903 | | | | |Sep,26,2010 |$0 | Sale Revenue |Dr. Cr | | |Sep,25,2010 $2903 | | | | | |$62,322 | |Sep,26,2010 | | | |$65,225 | III Journal Entry Cash44,000 Account Receivable44,000 Analysis JI under the old model revenue was deferred and recognized each year on straight line basis over its economic life of the product, but under the new model Apple is able to take significant portion of the sale at the time of transaction. IIProspective can only apply to future while retrospective can apply to the past transactions. Apple elected to use retrospective. K Iincreased its net income IIBalance sheet and Cash Flow statement (operation). IIImproved gross margin LMost of the cost good already occurred before apple was able to recognized revenue. Therefore, Apple must adjust individual account to match its expense, and revenue.MIncreased operation cash flow NAccounting rules, and procedures might be preventing unfair reporting, but it has a major flaws. One of the flows is accounting doesn’t adapt quickly to economic condition. Accounting numbers doesn’t really reflect the true value of a company. Account is lagging indicator. One industry can benefits from particular accounting procedure, and rules, but it can also hurt another industry by not reflecting true economic value. We will like to report to our shareholders actual reflection of our operation, but accounting procedures doesn’t allow us to communicate the actual result.