Thursday, October 31, 2019

A Critique of a Clinical Nursing Essay Example | Topics and Well Written Essays - 1750 words

A Critique of a Clinical Nursing - Essay Example This study clearly identifies the facts that simply educating patients on appraisal of symptoms of myocardial infarction would not suffice to influence a rapid reporting to seek care and that the decision making is a complex process involving interplay of many factors that may be hitherto unknown by the caring staff. To promote a speedy decision making process in such a situation, an individualistic approach is to be taken, and the care staff may play a significant role in improving awareness in the population. The main problem is that myocardial infarction may present with a various array of symptoms in subsequent attacks, and the patients may fail to recognise it. This situation brings the population back to square one, they may be educated that future infarctions may well be different from the previous and the perspective remains unpredictable, and with age, the frequency of atypical symptoms increases. Since many factors play roles in the process of decision making to seek help, and there is still possibility that other hitherto unknown factors may emerge in other larger studies, no single determinant will have absolute generalized principality. This study included population from a wide range of socioeconomic background, this had inadequate female presentation, and in contrast to the authors’ expectation, a real generalization is possible with a larger number of study population, and it is expected by authors themselves that these varied themes are not all inclusive, and new themes may arise. This essay makes a conclusion that care is not medicine alone, care involves all round facilitation of wellbeing on the face of an illness, as a result that demands a continuous update of knowledge.

Monday, October 28, 2019

The Impact of Universal Studios Essay Example for Free

The Impact of Universal Studios Essay Universal Pictures, or Universal Studios, has been around for a little over a century and it is currently regarded amongst the top six movie studios in America. It grosses billions of dollars in revenue annually and produces major hits and movie stars. Universal is also owned by a giant media conglomerate known as NBC Universal, which is quite different from its humble beginnings. This paper will provide a brief insight into the relationship between Universal Pictures and its impact on the movie industry along with how Universal became a big name in Hollywood. The man who started it all was Carl Laemmle. Born in Wà ¼rttemberg Germany, Laemmle was the tenth of thirteen children, eight of which died of a cruel epidemic of scarlet fever. At the age of thirteen, he was apprenticed to a family friend as a bookkeeper and office manager. A few years later, at the age of seventeen, Carl persuaded his father to let him buy passage to the United States. After arriving, Carl worked as an errand boy in New York for a short while then moved to Chicago where his brother Joseph lived. There Carl worked as an office boy until his next move took him to Wisconsin. There he worked in a clothing company and met his wife Recha Stern who gave birth to a son, Carl Jr., and a daughter , Rosabelle. Carl got into an argument with his employer and moved back to Chicago looking for an enterprise that might multiply his family’s savings. Carl decided to go into the film industry after seeing The Great Train Robbery, which left a â€Å"heavy impression† and a profound business idea (Zeirold 89). In 1906, Laemmle began purchasing nickelodeons. As Laemmle’s business bloomed, the Motion Picture Patents Company was born, which sparked one of his many contributions to the industry, the Independent Moving Pictures Company of America. Founded in 1909, the Independent Moving Pictures Company of America, condensed to IMP, was created to spite the MPPCo. IMP caused its biggest blow to the MPPCo when they snatched up Florence Lawrence, nicknaming her the â€Å"Biograph Girl,† and produced many hit films with her, thus creating the star system we know today. In 1910, Carl joined another organization named the Motion Picture Distributing and Sales Company. This company led to the downfall of the MPPCo and the creation of major studios, such as, MGM (Metro-Goldwyn-Mayer Pictures), Twentieth Century-Fox, Paramount Studios, and Universal Pictures. Universal, whose name came from Laemmle â€Å"observing† a Universal Pipe Fittings wagon, was created from the remnants of IMP and was sited in New York (Dick 33). The new Universal studio was a horizontally integrated company, with movie production and distribution of exhibition venues. As Laemmle’s business grew he searched for a new foothold to permanently house his studio and, following the westward trend of the industry, by the end of 1912 the company was focusing its production efforts in the Hollywood area. On March 15, 1915, Laemmle opened the worlds largest motion picture production facility, Universal City Studios, on 230 acres of converted farm just over the Cahuenga Pass from Hollywood. Studio management became the third facet of Universals operations, with the studio incorporated as a distinct subsidiary organization. Unlike other movie moguls, Laemmle opened his studio to tourists. Universal became the biggest studio in Hollywood, and remained so for a decade. However, it sought an audience mostly in small towns, producing mostly inexpensive westerns, melodramas, and serials. The reason for Laemmle’s low budget and lower-class films were because he personally funded all of Universal’s endeavors. One of his greatest â€Å"investments† was character actor Lon Chaney, nicknamed â€Å"The Man of a Thousand Faces.† Chaney started working for Universal when it began in 1912, but was not truly recognized until 1918 in the silent picture Riddle Gawne. He began his early career presented as a team alongside Dorothy Phillips and William Stowell, starring in fourteen films from 1917 to 1919. However, Chaney’s greatest contributions to Universal were The Hunchback of Notre Dame and The Phantom of the Opera. The Hunchback of Notre Dame was Universals Super Jewel of 1923 and was their most successful silent film, grossing over $3 million, and set the standard for all future horror films in the industry. The Phantom of the Opera made Universal more interested in possibly making higher budget, â€Å"grade-A† films. Chaney eventually left Universal for MGM and retired shortly after making a few films for Howard Dietz. In the late 1920s, Universal became a very powerful movie studio but was not considered part of the â€Å"Big Five.† It was, however, given companionship alongside Columbia Pictures and United Artists which became collectively known as the â€Å"Little Three.† Although it was the largest of the Little Three, Universal Pictures lost money during each year of the 1930s except 1931, 1934 and 1939. This desperate ï ¬ nancial situation led to a change in ownership in 1936 and several management upheavals thereafter. Universal had traditionally engaged primarily in the production of low-budget features and â€Å"sub-features† aimed at the subsequent run and rural markets, with only an occasional prestige ‘A’ picture. This policy of reliance on programme pictures remained fairly stable throughout the decade of the 1930s; those periodic forays into ‘prestige’ production and away from the basic programme formula generally met with ï ¬ nancial disaster and precipitated most of the decade’s management turnovers. The case of Universal is somewhat unique when compared with MGM or Warner Bros. Under the conservative leadership of its founder, Carl Laemmle, Universal specialized in the secondary, largely rural, independent theatre market, and most of its product consisted of rather short features without top rank star players. Unlike MGM or Warner Bros., short subjects had always been a fundamental part of Universal’s production strategy. In an effort to remove itself from its near-bottom industry ranking, the company ï ¬â€širted occasionally with the prestige feature market during the 1930s, usually to its ï ¬ nancial detriment. During this decade it did its best ï ¬ nancially when it concentrated on its primary business: turning out low-budget features at high speed. Universal’s short subject releases maintained this philosophy throughout the 1930s with amazing consistency, considering the turnover in management (including the ouster of Laemmle and his son, Carl, Jr, in 1936 ). Early in the 1930s, the studio’s emphasis was shifted to two-reel comedies, starting with the likes of Slim Summerville, Arthur Lake and Benny Rubin as starring comedians. The Universal two reelers took a decidedly interesting swing when former Hal Roach studio manager Warren Doane was hired in 1932 to organize a production unit. Doane, in turn, brought in Roach employees James W. Horne, a young George Stevens and Alf Goulding as directors, as well as a long-time member of Charles Chaplin’s staff, Albert Austin. The unit lasted until 1934, with Stevens leaving for RKO quite a bit earlier. Unfortunately most of these ï ¬ lms have been unseen for decades, locked away in Universal’s ï ¬ lm vaults, unavailable for fresh appraisal. A handful of the Doane shorts viewed by the author revealed no hidden treasures, a disappointment considering the behind-the-camera talent involved. However, Mr. Mugg, a 1933 series entry, was nominated for an Academy Award. Another Universal short comedy from this period, although not from the Doane unit, which could provide both a â€Å"new† look at a legendary humorist and a cinematic treatment of an early Depression school of political thought, is a single Robert Benchley two reeler entitled Your Technocracy and Mine. In addition to the comedies, Universal had the ‘Mentone’ revue series, Strange As It Seems and later Stranger Than Fiction, short lived Goofytone News series produced by a New York independent studio, and travelogue and sports series. Universal produced its own twice-weekly newsreel, the only non-Big Five company to do so. In a reversal of the situation with MGM and Warner Bros. at this time, Universal also had its own in-house animation unit, headed by Walter Lantz, at the beginning of the 1930s, but allowed Lantz to go independent during the ownership turmoil of 1936. The unstable nature of the company at mid-decade also abbreviated the production of colour cartoon s after just six shorts made in 1934 and 1935. Colour did not return to the Universal cartoon release schedule until the 1939–1940 season, when the Lantz studio switched to all-colour production. The area of short ï ¬ lm production for which Universal is best known, however, is the serial. Serials generally were considered the domain of small, independent producers such as Mascot and Republic. Of all of the major studios, only the two ‘mini-majors’, Universal and Columbia, produced serials. This may be largely attributed to the aforementioned need for producers without theatres to cater to rural and niche markets. Throughout the decade of the 1930s that was to prove so turbulent for Universal, the studio still managed to crank out an average of four 12-episode serials per year. The subject matter ranged widely, from Westerns to jungle adventures to mysteries to air adventures and more. One Universal serial available in its entirety for viewing today is the 1934 Perils of Pauline. Other than the title, borrowed for name recognition value, the Universal Perils bears no resemblance to its famous early silent forebear. This serial was obviously the beneï ¬ ciary both of several standing sets evidently left over from other productions and of a rather large st ock footage library. The latter fact is particularly apparent in the scenes of a Chinese revolution that opens Chapter 1, and of numerous jungle and other location scenes in the following episodes. It is not at all uncommon to have clean backlot shots of the serial’s characters reacting to shaky, ï ¬â€šickering, scratched and undercranked shots of revolutionary carnage or charging tigers. Both the extensive use of existing sets and of stock footage permit the story to hopscotch from one location to another, all over the Far East and, ultimately, back to New York City. The result is that this series is essentially a mixture of virtually every type of serial ever done at Universal, including science ï ¬ ction. Much more successful, as evidenced by their popularity even today, were the studio’s three Flash Gordon serials. The battles between Buster Crabbe’s Flash and Charles Middleton’s Ming the Merciless of the Planet Mongo combine streamline, art-deco styling of the late 193 0s with sci-ï ¬  camp in a package that is still appealing. The promotional booklet, For Your Box-office: Line up with Universal 1935–1936, provides a fascinating look at the manner in which the studio tried to sell its product to exhibitors during the last year of the Laemmle regime. The promotional hype expended on the company’s shorts suggests their perceived audience appeal as well as the content of some of the long unseen short series. Announcing the ï ¬ rst â€Å"Flash Gordon† series, the advertising copy proclaims: ‘53 million people read it in the Daily and Sunday newspapers! Now Universal adapts Alex Raymond’s sensational newspaper adventure strip for a serial of 13 episodes!’ The page devoted to Universal Newsreel reminds theatre owners that Graham McNamee, ‘National Broadcasting Company’s Ace Announcer’, narrated the reels. It goes on to assert the statistically unsupportable ‘First! Fast! Foremost! Holder of the World’s Record for Miraculous Scoop after Sc oop.’ Moving to the entertainment short series, For Your Box-office describes the ‘Mentone’ series as having ‘more stars and headline acts than the best vaudeville show! †¦ And at prices you can afford to pay!’ Three other one-reel series are depicted thusly: ‘Stranger than Fiction’-‘Facts, freaks and fancies from every corner of the globe! Each reel is a box-office magnet in itself’; ‘Studio Novelties’—‘Gems of comedy, musical comedy, trick photography, satire and short subjects! A new and novel series’; and ‘Going Places’—‘The short that never fails to do things! From one end of the world to the other †¦ and back again †¦ with the enchanting personality and voice of Lowell Thomas.’ As frequently happened with studio press books, which were designed to sell a company’s product before production on the season’s wares had actually commenced, some of the announced projects never reached the screen. Speciï ¬ cally, in this case, the promised 13 episodes of the new ‘Studio Novelties’ dwindled to a mere four ‘Specials’. In sum total, Universal’s product actually conformed to the basic format of its competitors, with the exception of serial production. Content and quality are hard to judge at this point in time with relatively few of the ï ¬ lms available for re-evaluation. The original nitrate negatives for most of the Universal short subjects still survive and are housed in the company’s Kearny, New Jersey, vaults. Hopefully, they will be transferred to safety ï ¬ lm before they are consumed by the inevitable nitrate decomposition. As has been previously noted, serials were generally the province of low-budget producers, not of major studios. Beyond serials, Universal’s greatest successes were its novelty series (Strange As It Seems, Stranger Than Fiction), travelogues (Going Places) and musicals (Mentone series). An interesting aspect of Universal’s short subject programme was that it continued to release silent ï ¬ lms through 1931, over 2 years after the ‘ talkie revolution’. Presumably this was for the beneï ¬ t of the more than 1500 small silent theatres that were still in business despite having been unable to afford the conversion to sound. Beyond that, one gets the impression that Universal was just struggling to turn out a product during the turbulent 1930s, with any ideas of visual style being secondary. The studio’s shorts, like its features, tended to be all over the map in terms of production polish. One may ï ¬ nd a rough correlation between Universal’s B-grade Western feature productions and a number of its Western-themed serials. However, as with Warner Bros.’ lack of gangster shorts, it is something of a surprise that the studio known for its world-class horror ï ¬ lms (Frankenstein, Dracula, The Phantom of the Opera, etc.) attempted virtually nothing in the way of horror/science ï ¬ ction serials until decade’s end (Flash Gordon, Buck Rogers, and The Phantom Creeps). In conclusion, Carl Laemmle worked vigorously to bring down the MPPCo powerhouse with IMP and kick start a major movie studio which he called Universal. Universal made great impacts on the industry in the fields of horror, sci-fi, and serials; impacts that changed the movie industry forever.

Saturday, October 26, 2019

The Arguments For And Against Globalization Economics Essay

The Arguments For And Against Globalization Economics Essay Globalization is a modern phenomenon, which can be analyzed from various points of view. Roughly, we might say that globalization is integration of regional economies, societies and cultures in a globe-spanning network of communication and trade. This term is part of a historical process of capitalism which is a new international order in the context of a single world. Globalization is sometimes used to refer specifically to economic globalization. This topic will be developed along the essay. However, as once was expressed by the ex-secretary of the United Nations Brutos Gali, there is no only one globalization, there are many globalizations such us technological, sociocultural, political, biological An example of that not only the economic globalization exists is the creation of the International Penal Court, since the human rights are starting feeling the effects of the globalization and it is necessary uniform and universalize the recognition of the fundamental rights of the citizenship. Globalization also refers to a process of interaction between societies and local cultures in a global culture to what we would call sociocultural globalization. Different definitions The word globalization is defined by different authors, official institutions and dictionaries according to their point of view. Therefore, there is not only one precise meaning of this term universally accepted by everybody. On the one hand, United Nations (UN)  [1]  has defined it as an event, unavoidable in our history. It makes one world through the exchange of goods, products, information, knowledge and culture. This is a result of the step forward in the field of communications, transport, technology and industry. According to the World Bank Group (WBG)  [2]  , the most utilized meaning for globalization is an intercontinental economic activity, which has increased sharply. In this activity they include Foreign Direct Investment (FDI), International Commerce and Capital Flow. However, the International Monetary Fund (IMF)  [3]  has combined both the United Nations and the World Bank Groups definition. It also talks about globalization in terms of FDI, Capital Flow, International Commerce and the surprising evolution of communication and technology. Furthermore, IMF specifies that sometimes globalization makes it necessary for the workforce and knowledge to have to move to another country. But, these kinds of institutions are not the only ones who want to give their own definition of globalization. A wide range of authors have given their opinion on the topic. For example, David Dollar  [4]  , in an interview published in the World Bank Group Web, said that the economic globalization, or as he would rather use, the economic integration takes place when a country reduces or eliminates the commercial barriers such as custom duty, and they accept investments and trade from the rest of the world. However, Leslie Sklair  [5]  thinks that it should be seen as a new phase of capitalism, one that transcends the unit of the nation-state. His college, Anthony Giddens  [6]  , does not think in the same way as him. In this case, he talks about globalization as a transformation in the global market, the evolution in the communication and trade between nation-states in physical commodities, information and currency. Evolution from two different points of view Theodore Levitt  [7]  was the creator of the word globalization. He used it for first time in his book called The Globalization of Markets to describe the transformation of the international economy which had been taking place since 1960. However, its evolution is not clear enough. Some people say that it started in 1980s and others are in favour of 1870s. But in either case, the bases of globalization are three specific ideas, according to the Washington Consensus: a severe fiscal system, privatization and the relaxation of the restrictions on economy  [8]  . The World Bank Group talks about four steps in Globalizations evolution. Whereas, Leandro Sà ¡nchez Zepeda, in his doctoral thesis, explains that there are five different stages. I do not have enough knowledge to decide which is more appropriate, so in the following paragraph I am going to give details about the development of both thoughts. According to the WGB  [9]  , these are the steps: From 1870 to 1914: this period was characterized by the step forward in transport and the elimination of commercial barriers. The amount of exports augmented almost 8% and 10% of the total population moved to another country. From 1914 to 1950: the situation was as before 1870, marked by protectionism. From 1950 to 1980: during those years, the process evolved to an economic integration between rich countries. Moreover, Europe, North America and Japan opened their markets. From 1980 until 2009: in this time, manufacturing increased to 80% worldwide. Some countries, such as Brazil, India and Vietnam, improved their international commerce and the globalization made developing countries improve. On the other hand, Leandro Sà ¡nchez Zepeda  [10]  has put forward a different opinion in his doctoral thesis: From 1870 to 1913: this period was marked by a peak in commerce due to an increase in capital and labour force. From 1913 to 1950: due to the Great Depression, the First and the Second World War international commerce decreased. From 1950 to 1973: thanks to the Bretton Woods system, global integration was strengthened. From 1973 to 1990: during these years the amount of public companies which became private increased, the financial system started to be more open to the world, communication and transport advanced and it became international. From 1991 until today: there are more free-trade areas, such as ALADI, NAFTA and ASEAN, and the economic integration has become stronger. In contrast to previous periods, the workforce moves less and capital and information are crossing borders. GLOBALIZATION Globalization itself is a continuous and dynamic process that challenges the laws of the countries in how they regulate the operation of enterprises and economic behaviour of individuals at the international level, who can give employment to workforce unemployed and also benefit from remaining irregularities and weaknesses in a particular country. It is a complex phenomenon; therefore it should not surprise us that it causes different reactions in different individuals or groups. Some consider that threatens the framework of the nation state, national identity and the modern concept of democracy. For some, it promises a new era of riches for all, for others, it is the seduction of a consumerism that will bankrupt morally and economically the majority. In favour of globalization Why economic globalization is a good system? Advances in communication and transportation technology, combined with free-market ideology, have given goods, services and capital unprecedented mobility. For example, Northern countries want to open world markets to their goods and take advantage of abundant, cheap labour in the South. To do this, these countries use international financial institutions, such as, the International Monetary Fund and the World Bank Group, and regional trade agreements  [11]  to compel poor countries to integrate by reducing tariffs, privatizing state enterprises and relaxing environmental and labour standards. Globalization is a phenomenon that is important to the develop of the economy in every country, due to the general opening of markets for goods and capital suggests the end of trading blocs, regional treaties and economic independence of countries but also facilitates the ability to solve economic needs that local players have been unable to satisfy. It makes easy the commerce between different countries and decreases the difference between developed and underdeveloped countries. Some factors in favour of globalization are: Global economy and market, which can lead to a better utilization of resources. Greater ability to maneuver compared to fluctuations in national economies. New opportunities of develop markets. Using economies of scale, it can reduce cost. International cooperation. Growth and mergers between companies. Privatization of public companies. International financial deregulation. Development of means of communication and transport. The free movement of capital allows a more efficient allocation of global savings and provides to emerging economies the resources to develop and promote the consolidation of a sustained and balanced growth. Globalization opens up opportunities for developed economies to improve their efficiency and productivity and allows economies in developing to improve the living standards of its population. Against of globalization When globalization was defined, it tried to minimize the impact of negative points and reinforce positive points. Some factors against globalization are: Lack of control over markets and multinational enterprises. Increased economic social and territorial imbalances. Concentration of richness and increased social inequality. Non-fulfilment of minimum labour standards. Full employment, a priority until recently, was postponed. The work has to behave as a commodity, subject to the laws of supply and demand and the production needs, without laws that safeguards smooth minimum rights. Damage to the environment. Threat to biodiversity and cultural heritage. Dominance of financial-speculative economy over real economy. Increase exploitation of child labour Controversy The liberalization of international trade means more economic growth and welfare, such as the example of China, where foreign capital has invested heavily and the country has emerged remarkably by the effect of globalization. But if we go to Africa, we can see that its people are sinking ever deeper into poverty and degradation of economic, social and political life. There, no one invests and the one thing that Africa is used by Occident is for the arms business and to recover the debts they owe to developed countries. It is true that globalization encourages free trade among countries, but there are also negative consequences because some countries try to save their national markets. Companies are buying goods and services from foreign countries. Workers, who were sacked, are forced to work into the service sector, where wages and benefits are lower. This has contributed to the deterioration of the middle class, who have been relegated to lower positions. People in the lower class have to make more efforts to climbing out of poverty due to the absence of the middle class as a stepping stone. THE PROBLEMS OF GLOBALIZATION Globalization is the shortest and most viable way for the developing world to achieve political, social and intellectual modernity. Globalization is said to be the best and most effective means for the developing world to achieve comprehensive development, because it is the sole way to progress for this world economically. Changing the world to the better is through applying globalization. There are problems in the process of globalization: if other countries produce goods better than other, maybe a lot of citizens from this last country will be sacked; if one state collects less tax, companies could go there to get more profit. The process of globalization entails adjustments in national and international economies, to which countries must adapt. Income distribution: in many cases goods are produced in a nation through the importation of them is less restricted. The removal of import barriers may cause a substitution of goods produced within the country by others imported. This way, domestic manufacturers are affected. However, the elimination of trade barriers can make a product cheaper, which is an advantage for consumers because they can buy more with the same funds. On the other hand, globalization promotes the concentration and the emergence of large multinational companies. The possibility of selling its products worldwide and reduce production costs through exploitation of economies of scale, cause that small businesses reducing their sales potential. This can result in the reduction of global competition and that one or a few companies dominate the market. Evade national law: the possibility of settling in any country encourages companies to look for those where production costs are lower. As the laws of many countries may increase costs for businesses, they seek countries which have less legal regulation. In fact, there are territories in which companies dont pay taxes for the profit. They prefer to settle there, due to they can pay higher returns to their shareholders.

Thursday, October 24, 2019

Mr. Luther Kings Letter From Birmingham Jail :: Letter From Birmingham Jail King Essays

"Martin Luther King Jr.'s letter from Birmingham Jail, which was written in April 16, 1963, is a passionate letter that addresses and responds to the issue and criticism that a group of white clergymen had thrown at him and his pro- black American organization about his and his organization's non- violent demonstrative actions against racial prejudice and injustice among black Americans in Birmingham. King writes the letter to defend his organization's actions and the letter is also an appeal to the people, both the white and black American society, the social, political, and religious community, and the whole of American society to encourage desegregation and encourage solidarity and equality among all Americans, with no stratifications according to racial differences. King's letter from Birmingham Jail addresses the American society, particularly the political and religious community of the American society. Specifically, King's letter addresses three important groups in the American society: the white American political community, white American religious community, and the black American society. King addressed these communities as the primary groups wherein racial segregation is continuously proliferated (the white American political and religious community) and points much of his arguments to and for his fellow black Americans in the society. King's main thesis in writing the Birmingham letter is that, racial segregation, or injustice to the black American society, is due to the continuous encouragement of the white American society, particularly the powerful communities in politics and religions. King defends his primary thesis all throughout the length of his letter, and the arguments that he has made to prove that his thesis is true and valid will be the focus of this rhetorical analysis. In addressing and confronting the problem of injustices among the black Americans in the American society, particularly the violence that had happened in Birmingham, and generally, the inequality and racial prejudice happening in his American society, King argues his position by using both moral, social, and political references and logic for his arguments to be considered valid and agreeable. Mr. Luther King's Letter From Birmingham Jail :: Letter From Birmingham Jail King Essays "Martin Luther King Jr.'s letter from Birmingham Jail, which was written in April 16, 1963, is a passionate letter that addresses and responds to the issue and criticism that a group of white clergymen had thrown at him and his pro- black American organization about his and his organization's non- violent demonstrative actions against racial prejudice and injustice among black Americans in Birmingham. King writes the letter to defend his organization's actions and the letter is also an appeal to the people, both the white and black American society, the social, political, and religious community, and the whole of American society to encourage desegregation and encourage solidarity and equality among all Americans, with no stratifications according to racial differences. King's letter from Birmingham Jail addresses the American society, particularly the political and religious community of the American society. Specifically, King's letter addresses three important groups in the American society: the white American political community, white American religious community, and the black American society. King addressed these communities as the primary groups wherein racial segregation is continuously proliferated (the white American political and religious community) and points much of his arguments to and for his fellow black Americans in the society. King's main thesis in writing the Birmingham letter is that, racial segregation, or injustice to the black American society, is due to the continuous encouragement of the white American society, particularly the powerful communities in politics and religions. King defends his primary thesis all throughout the length of his letter, and the arguments that he has made to prove that his thesis is true and valid will be the focus of this rhetorical analysis. In addressing and confronting the problem of injustices among the black Americans in the American society, particularly the violence that had happened in Birmingham, and generally, the inequality and racial prejudice happening in his American society, King argues his position by using both moral, social, and political references and logic for his arguments to be considered valid and agreeable.

Wednesday, October 23, 2019

Elderly living in institution and community

The rapidly increasing population of elderly all over the world has been one of the important concerns of the decision makers and planners on how to provide health care and facilities. Statistics shows that population of elderly accounts for one individual of the ten persons is now at age 60 years old and above. It is projected that in the year 2015, there will be an increasing rate of elderly population such that there will be five out of 10 persons considered as senior citizens. In the Philippines, there is an estimated 5. Million elderly Filipinos or about 6. % of the total 80 million populations. This is projected to grow by 9. 5% in the year 2020. Despite of the life expectancy and the facilities on medical and social systems provide to elderly, the vital question is â€Å"What are their situations and experiences at elderly stage? † Are they experiencing uncomfortable situations such as loneliness, depression, social isolation or controversial quality of life? In some As ian countries like the Philippines culture dictates that the family must take care of their elders.But some arousing circumstances like when both couples of a family must work so that here is no one to take care of them or when poverty cripples the financial status of the family. These circumstances will leave an option but to put their elders in an institution. The connotation that putting them in an institution might divulge some questions such as will the elders be lonely when they are in an institution or will they be happy thinking that they will never be a burden for their family.? Will their loneliness affect the quality of life that they have in the institution?How the Filipino family may adjust when their elders are in the institution and as they are facing the dead of ingratitude to their loved one. According to some research studies, it was postulated that the quality of life is not homogeneous, but multidimensional in nature with many option extending from health indicat ions to individual habits, cultures and ethics. Loneliness has a psychological dimension which reflects somebody attitude and behavior about his life. Elderly often expresses negative feelings and loneliness because of the ageing process and social strength that influence their quality of life.In this reasons, loneliness could be a one important parameter or indicators that effect the quality of life or vice versa, particularly the elders' society. Theoretical Framework Psychosocial Theory. Erik Erikson (1950) who took a special interest in the final stage of life, concluded that the primary psychosocial task of late adulthood (65 and beyond) is to maintain ego integrity (holding in to one's sense of wholeness) while avoiding despair (fearing there is too little time to begin a new life course).According to the author, those who succeed at this final task also develop wisdom that includes accepting without any regrets of life and has to live until the end of last breath death). He e mphasized that even older adults who are above in the high degree of integrity can felt some despair at this stage which they contemplate their past experiences. Interactions Theory. Weiss (1978) mentioned there are two elements of loneliness. One aspect is the emotional loneliness due to the absence of an attachment figure; and the other one is the social loneliness or the absence of an acceptable social network.Register Theory of Generative Quality of Life for the Elderly. According to M. Elizabeth Register and JoAnne Herman (2006), the quality of life is defined as being unconnected with the forces and processes that constitute an assenting existence. The elderly generate quality of life as they experience connectedness in which is a state of synchronous, harmonious, and interactive presence with the six interrelated forces and processes. It involved the act of being metaphysically connected to spiritual, biological, environmental and to the society.Conceptual Framework In the ab ove theoretical framework, the conceptual framework of the study is developed as shown in Figure 1. The first rectangle box contains the variable of loneliness (independent variable) while the second rectangle box contains the actors contributing to the dimensions of quality of life. The two arrows determine the relationships between loneliness and the quality of life of elders. The third rectangle contains the output/outcome of the study as an â€Å"Enhanced Quality of Life† of the elders in the community and the institution.Conceptual Paradigm Figure 1. Conceptual Paradigm Showing the Relationship between Loneliness and Quality of Life of Elders Statement of the Problem The study will determine the relationship of loneliness and quality of life of elderly individuals living in the community and institutions. Specifically, the study will seek to answer the following questions: 1. How may the level of loneliness of the elders in the community and in the institution be describ ed when categorized as: 1. 1 . Positive feelings, and 1. 2. Negative Feelings? . What is the level of the quality of life of the respondents when grouped according to: 2. 1. Emotional aspect 2. 2. Physical aspect and 2. 3. Social aspect? 3. Is there a significant relationship between loneliness and quality of life of the elders? 4. Is there a significant difference in loneliness and quality of life between elders in the community and in the institution? 5. What are the policy recommendation(s) to improve quality of life and sustain the programs of elderly in mitigating the loneliness of elders?In this study, the researcher will provide policy recommendations or measures on how to intervene appropriate program and activities for the elderly whether in the community or within the institution. Hypothesis The hypothesis will be tested at 0. 05 level of significance. Ho: There IS no significant relationship between the level of loneliness and quality of life among elders. Ho: There IS no significant difference IN the loneliness and quality of life of elders living in the community and institution. Significance of the Study Student nurses.The result of this study will help them enhance their knowledge and understanding on taking care of elders. It will help them to have an open mind to care holistically for the elders and to treat them highly individualized. Family members. The findings of the study can help them assess the quality of life of elders in institutions and will serve as a guide in the decision making if they are pushed to whose between putting their beloved parents to an institution or not. Health practitioners. The results of the study can help them to reach out beneficial conclusions.They can detect the factors on how to mitigate and improve the quality of life by avoiding the loneliness experiences of elders. It can also provide information on what are the weaknesses and opportunities of elder's daily living and make a sustainable program and activit ies, I. E. , rehabilitation programmer for elders. Future researchers. This study can provide information to have follow-up study to elated the variables and other parameters to measure the loneliness relative to the quality of life.Scope and Limitation The focus of this study is to establish the relationship between loneliness and quality of life of the elders at the institutions and community levels. The study will adapt and use the generic questionnaire developed by Nottingham Health Profile for Quality of Life and UCLA Loneliness using the Liker scale. The respondents of this study will be limited to 150 respondents in which the elders had an age ranging from 60 to 89 years old. The respondents also had no dementia and physical disability.Definition of Terms Loneliness refers to the positive and negative feelings of the elderly in community and institution. Negative Feeling- refers to a state of social isolation and feelings of emptiness. Positive Feeling- state of harmony with oneself and other people. Quality of Life- refers to the emotional, physical and social dimensions of the elders. Emotional Aspect- refers to the inner feelings of elders regarding their emotion. Physical Aspect- refers to the functional and biological status of the elder Social Aspect- refers to the status of connection of elders to the people surrounding them.

Tuesday, October 22, 2019

Hamet Film Writing Assignment Essay

Hamet Film Writing Assignment Essay Hamet Film Writing Assignment Essay Madi Gonsalves Mrs. Bruszski R1/ Hamlet Film Writing Assignment December 2014 1) To create our reenactment of Hamlet’s soliloquy in Act 3 Scene 2 we watched several videos to see how the interpreted the play before we created our own. The one that inspired us the most was David Tennant, Patrick Stewart, & Penny Downie’s video. The element of the film that best illustrated my understanding of the play was how the actor used his tone in voice, how long he drew out the words, and his overall reactions while speaking the soliloquy. In this particular film Hamlet was found speaking into a camera almost contemplating ideas with random bursts of anger and deep thought. This seemed to make the greatest connection to the play and made the most sense to me because in the play he is going over how he should deal with his mother, which I interpreted as full of anger but with random moments of deep thought and realization that he couldn’t do this to his mother. 2) The most interesting choice that David Tennant, Patrick Stewart,

Monday, October 21, 2019

Free Essays on Ludwig Beethoven

The rise of Ludwig van Beethoven into the rank of history's greatest composers was paralleled by and in some ways a consequence of his own personal tragedy and despair (Internetpg. 1). Beethoven's family was of the Flemish origin. His mother, Maria Magdalena, died after a long illness when Beethoven was only 17. He was not the only child in this family though. He had 2 brothers and 1 sister, both to which were disorganized and unruly. His family was always in constant need of funds. (The World1963) Beethoven showed his extraordinary musical talent at an early age. His father hoped he could induce his child's development and make him more like Mozart, and possibly bring in some money for the family which was desperately in need. (The World-1963) As a child, Beethoven never was too interested in music even though he had the talents. Both his father and grandfather were experienced musicians and wanted him to be one also. At the age of four, Beethoven's father began to teach him the violin and piano, but wasn't successful in doing so because of his addiction to alcohol. His training was soon taken over by his father's friend, Pfeiffer, but also, because of alcoholism, his lessons were just as irregular as before. Later, his grandfather's friend taught him until he resigned in 1781 and Beethoven's tuition was taken over by Van der Eeden's successor, Christian Neefe. This man was not only a good teacher, but also a friend. (The World-1963; Sally Patton-pg.73) Beethoven's first composition was published in 1783. Then, in 1784 he attained his first independent position of a court organist and violinist, and in 1787 he was sent to Vienna to study. Here, he had the opportunity to play for Mozart who liked the work of Beethoven and told his friends "Watch that young man." (Sally Patton-pg.73). Beethoven studied with a man by the name of Joseph Haydn, but it didn't work for very long because they couldn't get along. He began to study... Free Essays on Ludwig Beethoven Free Essays on Ludwig Beethoven The rise of Ludwig van Beethoven into the rank of history's greatest composers was paralleled by and in some ways a consequence of his own personal tragedy and despair (Internetpg. 1). Beethoven's family was of the Flemish origin. His mother, Maria Magdalena, died after a long illness when Beethoven was only 17. He was not the only child in this family though. He had 2 brothers and 1 sister, both to which were disorganized and unruly. His family was always in constant need of funds. (The World1963) Beethoven showed his extraordinary musical talent at an early age. His father hoped he could induce his child's development and make him more like Mozart, and possibly bring in some money for the family which was desperately in need. (The World-1963) As a child, Beethoven never was too interested in music even though he had the talents. Both his father and grandfather were experienced musicians and wanted him to be one also. At the age of four, Beethoven's father began to teach him the violin and piano, but wasn't successful in doing so because of his addiction to alcohol. His training was soon taken over by his father's friend, Pfeiffer, but also, because of alcoholism, his lessons were just as irregular as before. Later, his grandfather's friend taught him until he resigned in 1781 and Beethoven's tuition was taken over by Van der Eeden's successor, Christian Neefe. This man was not only a good teacher, but also a friend. (The World-1963; Sally Patton-pg.73) Beethoven's first composition was published in 1783. Then, in 1784 he attained his first independent position of a court organist and violinist, and in 1787 he was sent to Vienna to study. Here, he had the opportunity to play for Mozart who liked the work of Beethoven and told his friends "Watch that young man." (Sally Patton-pg.73). Beethoven studied with a man by the name of Joseph Haydn, but it didn't work for very long because they couldn't get along. He began to study...

Sunday, October 20, 2019

Should Companies Promote Healthy Lifestyles Essays

Should Companies Promote Healthy Lifestyles Essays Should Companies Promote Healthy Lifestyles Essay Should Companies Promote Healthy Lifestyles Essay Companies must condone employees’ healthy lifestyles, in order to increase productivity within the workplace, which will potentially lead to higher profits. By encouraging their employees to lead healthy lifestyles, and partake in regular physical activity, companies will be projecting a positive image to society, improving the lives or their workers, whilst simultaneously reaping the financial benefits. As well as producing financial benefits, a healthy lifestyle can bring physiological and social benefits to companies and their employees. Physical activity has been proven to increase productivity in the workplace. In a recent study of worker performance, Pronk stated that â€Å"higher levels of physical activity related to reduced decrements in quality of work performance and overall job performance. † (2004, p. 19) This increase in productivity and efficiency created by healthier employees will eventually lead to higher profits for companies. A healthier employee will lead to a healthier bottom line, however this is not the only benefit that companies will receive as a result of encouraging regular exercise. As well as being more energetic and productive, a healthier employee is generally happier. A workplace comprised of happy employees will lead to higher worker morale, and will create a more positive, friendlier workplace in general. Although the consequential increase in productivity will lead to higher profits, companies will financially benefit from condoning regular physical activities in more ways than one. U. S. postal company UPS experienced the following benefits after they implemented their †Comprehensive Safety and Health Process† in 1995. On the whole, UPS has seen a decrease in absenteeism, an increase in productivity and morale, and a 60% reduction in on the job injuries since the program was first implemented. † (Bloom, 2008, p. 41) By being more proactive in condoning employees’ healthy lifestyles, companies will potentially save funds spent on sick leave and workers’ compensation payouts, as healthy, fit employees are less likely to fall sick or be injured. Should they sustain injuries within the workplace, it is more likely that their injuries will be less serious than those sustained by an unfit or overweight employee. The financial benefits of condoning employees’ healthy lifestyles were further outlined in a study that observed the outcomes of a health and productivity program implemented within the workplace. â€Å"Financially speaking, an effective, comprehensive, properly executed Hamp;P (health and productivity) program can drive significant business results†¦. employers have implemented successful Hamp;P programs leading to improved health, increased productivity and lower benefits costs – and, in turn, higher levels of performance, returns to shareholders and market premiums. (Wolf, 2008, p. 7) This study successfully reinforced each aspect of the financial benefit for companies of condoning regular physical activities and healthy lifestyles. Although the financial benefits for companies are extensive, the positive influence of employees’ healthy lifestyles extends much further into society. When encouraged by their employers to exercise regularly and lead healthy lifestyles, employees will more than likely continue to live healthily at home. Health is after all, a lifestyle, and it will extend and apply to all aspects of employees’ lives. Given the current rising obesity epidemic, this positive influence will have a considerable impact on society, and eventually encourage other members of the community to adopt healthy lifestyles. An aspect of this issue that may be argued is that of its influence on childhood obesity. Whilst adult obesity is on the rise, childhood obesity is also rapidly increasing. Some members of society may criticise that whilst employers condoning employees’ healthy lifestyles could decrease the prevalence of adult obesity, it will have no effect on the lifestyles of children in the community. Whilst it is true that it will take much more than the encouragement of employers to address the issue of obesity, it is a step in the right direction for all members of society. Although employers may only be encouraging their workers to exercise and lead healthy lifestyles, they are, at the same time, encouraging their employees’ families to do the same. Should an employee decide to adopt a healthy lifestyle, and take advantage of the incentives offered to them by their employers, it is likely that this will have such a positive effect on their lives that they will then happily condone similar lifestyle changes to other members of their family, including their children. This encouragement may include preparing healthier meals at home, limiting intake of unhealthy convenience foods, and making exercise a regular, family activity. By being more proactive in condoning employees’ healthy lifestyles, and promoting regular exercise, employers will not only be improving their profits, and increasing the health of their employees, they will also have a positive influence on the lifestyles of their workers families, and project a positive image to the community. However small their impact may be, it will help society work toward eliminating obesity, decreasing the occurrence of lifestyle related illnesses such as adult-onset (Type 2) diabetes, and creating a healthier community in general. In order to enable their employees to lead healthy lifestyles and exercise regularly, employers must offer a means, and incentive to their workers, to encourage them to adopt this lifestyle change. This could be done in a number of ways, including offering employees a discount on gymnasium memberships, subsidising or even reimbursing the cost. Companies could also invest in the installation of fitness facilities within the workplace, making exercise and fitness even more accessible to their employees. By offering this benefit to all workers, companies are also increasing the ways in which they can attract new employees. This may be the incentive needed to encourage highly employable workers to apply for positions within their company, as they are offering additional benefits, and creating a more appealing workplace in general. It may be argued that the cost of installing fitness facilities, or subsidising gym memberships would be a waste of company funding. However, this can potentially be viewed as an asset for companies. Companies invest in their employees each day, by paying them wages, benefits and superannuation. However, in order to gain the maximum return on their investment, companies must make sure that their employees are working efficiently and productively, and generating high revenues. The best way of doing this is by ensuring that their employees are physically fit and healthy, making them more productive, and an asset to the company, instead of a potential liability. Therefore, it can be concluded that condoning employees’ healthy lifestyles and encouraging regular exercise is a credible way of increasing worker productivity and efficiency, which will ultimately lead to higher revenue for companies. Whilst companies may incur initial costs when implementing health and productivity programs, they will potentially be saving company funds spent on sick leave payments and workers compensation payouts, which can often be very expensive. In addition to increased profits, companies will be projecting a positive image to the community, and influencing other members of society to adopt healthier lifestyles and helping to cease the rise in obesity. Bibliography Bloom, S. 2008). Employee Wellness Program: How UPS Improved Productivity amp; Reduced Injuries. Professional Safety, p. 41 Pronk, N. P. , et al. (2004). The Association Between Work Performance and Physical Activity, Cardiovascular Fitness and Obesity. Journal of Occupational amp; Environmental Medicine, 46, p. 19-25 Wolf, S. (2008). A Truly Healthy Bottom Line – Improving Financial Results Through Effective Health and Productivity Programs. Benefits Quarterly, 24, p. 7

Saturday, October 19, 2019

Modernity In Criminology Essay Example | Topics and Well Written Essays - 1000 words

Modernity In Criminology - Essay Example These substantive and procedural reforms have converted the historical ideal of the juvenile court as a welfare agency into a quasi-penal system that provides young offenders with neither therapy nor justice. The positivists who created the juvenile court conceived of it as an informal welfare system in which judges made dispositions in the "best interests" of the child. In 1967 the Supreme Court in In re Gault granted juveniles some constitutional procedural rights in delinquency hearings and provided the impetus to modify juvenile courts' procedures, jurisdiction, and purposes. (Feld, 1999, 24-25) The ensuing procedural and substantive convergence between juvenile and criminal courts eliminated virtually all the conceptual and operational differences in strategies of social control for youths and adults. Even proponents reluctantly acknowledge that juvenile courts often fail either to save children or to reduce youth crime. In short, the contemporary juvenile court constitutes a conceptually and administratively bankrupt institution with neither a rationale nor a justification. According to Paul (2002, 69-70) social structural and cultural changes fostered both the initial creation and contemporary transformation of the juvenile court. Ideological changes in cultural conceptions of children and in strategies of social control during the nineteenth century led positivists to create the juvenile court in 1899. ... s combined new theories of criminality, such as positivism, with new ideas about childhood and adolescence to construct a social welfare alternative to criminal courts. They designed juvenile courts to respond flexibly to youths' criminal and non-criminal misconduct, to assimilate and integrate poor and immigrant children, and to expand control and supervision of young people and their families. (Tanenhaus, 2004, 111-112) The juvenile court positivists removed children from the criminal justice and corrections systems, provided them with individualized treatment in a separate system, and substituted a scientific and preventive alternative to the criminal law's punitive policies. By separating children from adults and providing a rehabilitative alternative to punishment, juvenile courts also rejected criminal law's jurisprudence and its procedural safeguards, such as juries and lawyers. Juvenile courts' flexible and discretionary strategies enabled its personnel to differentiate and discriminate between their own children and "other people's children," those of the poor and immigrants. (Duffy, 2004, 39) A century later, social structural changes have modified the cultural conceptions of young people and the strategies of social control that juvenile courts employ. These changes leave the juvenile court, as an institution, searching for a new policy foundation and legal rationale. (Kittrie, 2000, 156-157) Since Gault, social structural, demographic, and legal changes have altered dramatically juvenile courts' structure and functions, the characteristics of their clientele, and the crime and social welfare issues that they confront. The social construction of adolescence as a developmental stage distinct from adulthood and new sensibilities about children began to pose

Friday, October 18, 2019

The Energy Debate Lab Report Example | Topics and Well Written Essays - 750 words

The Energy Debate - Lab Report Example The most important pro in the usage of active solar energy as a source of power is that it does not emit carbon or any pollutant when it provides us energy. The most serious con is the high cost of its installation that it can sometimes be prohibitive. Definition: passive solar energy is the energy taken from the warmth of the sun without the implements or aid of machines. Thus, passive solar energy can be said to be free and is often taken advantage in heating a home or building to save on cost. People may be unwilling to replace their old appliances with new ones for the sake of efficiency. US just came from a crisis where people are now skimping on cost and making the most of their dollars. It may be difficult to convince people to spend for a new appliance when an existing one still works. Consume more vegetables. Vegetables require less energy to produce and also reduce the CO2 in the atmosphere because they are plants (they use CO2 as food). Meat on the other hand requires so much energy and water resource to

Preparation for the exam - Strategic Management Research Paper

Preparation for the exam - Strategic Management - Research Paper Example These grants were used for computer systems development, electronic textiles, and competitive enhancement initiatives. The government somewhat supports activities that can make its sportswear industry competitive in the global arena. New Balance, furthermore, is specifically affected by tariff policies. The â€Å"yarn forward rule† ensures that imported products pay proper duties: The rule, which has been included in most U.S. free trade agreements, denies duty-free treatment for apparel unless it is almost entirely manufactured in the FTA country. In fact, if any component of the item—thread, elastic strips, or fabric—is sourced elsewhere, duties are applied on the entire garment. (Kennedy and Appell, 2012) This rule benefits New Balance that has local manufacturing plants. Looser tariffs, however, will be bad news for it. Aeppel (2013) reports: Shoe tariffs add about $3 to $5 to the cost of a pair of midprice imported running shoes. While that might not seem li ke much, New Balance says the loss of that buffer would make the economics of its American-made strategy that much harder. If the tariffs go away, â€Å"it puts our competitors in a position to realize an even greater margin than we are,† says Matthew LeBretton, a New Balance spokesman, â€Å"and they can then reinvest that in their business.† As long as New Balance has U.S. plants, it benefits from the competitive advantage of import duties. Import flooding of cheap apparel from other countries, however, affects it too. Price-sensitive consumers prefer inexpensive products, even if they have lower quality. Economic The economic situation of the U.S. is improving, although at a very slow rate. According to the U.S. Bureau of Economic Analysis (2013): Real gross domestic product -- the output of goods and services produced by labor and property located in the United States -- increased at an annual rate of 2.5 percent in the first quarter of 2013 (that is, from the four th quarter to the first quarter), according to the "advance" estimate released by the Bureau of Economic Analysis. In the fourth quarter, real GDP increased 0.4 percent. Slow economic growth affects employment and income rates of consumers, which affect demand for sportswear products. The monthly data for disposable income increase is not so buoyant either: â€Å"In March 2013, real disposable personal income increased 0.3 percent† (U.S. Bureau of Economic Analysis, 2013). Despite the laggard economy, since sportswear products depreciate in time, people still buy them, although not in the same rates as better economic conditions. Sivy (2013) notes the depreciation of the U.S. dollar, which has not been the same value as in 2009. With low dollar value, imports become cheaper, and this can affect the sales of New Balance. Social America is becoming more diverse with low fertility rate, and so it is becoming a mature market too. El Nasser and Overberg (2011) summarise the 2010 C ensus: The USA is bigger, older, more Hispanic and Asian and less wedded to marriage and traditional families than it was in 1990. It also is less enamored of kids, more embracing of several generations living under one roof, more inclusive of same-sex couples, more cognizant of multiracial identities, more suburban, less rural and leaning more to the South and West.

Financial Reporting Master Research Paper Example | Topics and Well Written Essays - 4250 words

Financial Reporting Master - Research Paper Example The observance of accounting standards in reporting is mandatory in all countries as per the direction of Accounting Standard Board (ASB). All countries have developed their own accounting standards and in the absence of a standard in any occasion, Generally Accepted Accounting Standards (GAAP) can be followed. This report has four sections, namely A, B, C, and D. Section 'A' deals with the specific accounting policies adopted by Tesco, Sainsbury and Morrison, followed by the comparison of the same between one another. It also throws light on whether there are any differences in the accounting policies followed by these companies and if any, what are they. Section B is meant to present the financial analysis of all the three companies' financial statements for a 5 year period using profitability ratios, liquidity ratios, debt ratios, activity ratios, gearing. Section C is for detailing the major limitations of ratio analysis in the light of given companies. Section D provides a repor t on the performance of a company of Morrison Plc. Based on the ratios calculated in Section B. The company prepares and presents it financial statements comprising of income statement, balance sheet and cash flow statement in accordance with applicable accounting standards, under the historical cost convention, and are in accordance with the Companies Act 1985 (Accounting... Basis of Consolidation The company prepares its consolidated financial statements comprising of statements of parent company and that of its subsidiaries. It has been made mandatory for the Continental European companies to prepare financial statements prior to the preparation of the same of the group so as to ensure timely preparation and reporting. As regards the excess/deficiency of purchase consideration is concerned, it shall be adjusted in reserves. It is therefore necessary for all subsidiaries to adhere to the accounting policies of the group with the aim of attaining consistency in the accounting policies. Stocks Stocks in stores are calculated at retail prices and reduced by appropriate margins to the lower of cost and net realizable value. Money market investments Money market investments are shown at cost price. All income received from these investments is included in the profit and loss account. Fixed assets and depreciation Depreciation is provided on an equal annual installment basis over the anticipated useful working lives of the assets, after they have been brought into use, at the following rates: Leasing items such as plant, equipment and fixtures and fittings are shown in the financial statements as tangible assets. These assets are subject to depreciation as per the depreciation policy of the firm. Sainsbury Plc. International Financial Reporting Standards (IFRS) Sainsbury will follow IFRS for financial reporting though it will have a small adverse impact on reported profit after tax. This impact excludes the effect of IAS 32 and IAS 39 - the Group has elected to take a one-year exemption in implementing these standards as allowed under IFRS. Morrison Plc. Basis of

Thursday, October 17, 2019

MS Project and Critical Path Analysis (1 Day Training Program for Essay

MS Project and Critical Path Analysis (1 Day Training Program for Level 6 UG Students) - Essay Example The report outlines the training content and other resources as per initial requirements communicated by Mr. Smart. The program specifically focuses on using MS Project and CPA in Project Management Methodology. Project Management Ltd. (PML) has been invited to prepare the project management plan for Big Idea Ltd. The project is a one day training program on ‘project management and the use of MS Project and Critical Path Analysis (CPA)’ for level 6 undergraduate students. The project plan, including costing, marketing and controlling will need to be incorporated in the report. Big Ideas Ltd. has approached us to prepare the plan for the one day training program and requires us to be associated on it throughout the project life cycle, from doing the feasibility study to completion of the project. Although, the company has started the feasibility study for the project, it requires PML to start from this stage of the project. The project is a one day training program aimed at level 6 undergraduate students of all universities. It is intended to teach the students the importance and use of MS Project and the Critical Path Analysis (CPA) in Project Management. As students are set to enter the professional world after college, their knowledge and skills at Project Management tools and techniques would be handy in carrying out their day-to-day management and reporting activities easily. Defining project requirements Big Ideas Ltd. expects the consulting team from PML to carry out the following tasks: a. Define the team’s approach to developing the plan using the Project Life Cycle; b. Develop a scope statement; c. Outline the main themes for the training day, with a brief statement of each presentation; d. Develop a work breakdown structure and explain it; e. Include a suitable team structures for each phase of the project; f. Estimate time and cost durations of activities both before and on the day; g. Construct a Gantt chart to determine the base line cost and duration of the project and analyse it; h. Provide a process for monitoring and controlling the project; i. Construct an outline project risk register; j. Conduct a Stakeholder Analysis of the project; and k. Provide a recommendation. Definition of project management Firstly, we define what project management is and its scope. â€Å"Project management is concerned with the overall planning and co-ordination of a project from conception to completion aimed at meeting the stated requirements and ensuring completion on time, within cost and to required quality standards. It is normally reserved for focused, non-repetitive, time-limited activities with some degree of risk and that are beyond the usual scope of operational activities for which the organization is responsible.† (Project Management (1.7 ProjectManagement.pdf), 2012). Project management includes the managing of resources, time, schedule and performance and costs of a project.

Occupational Health and Safety Hazard Material Management and Hazard Essay

Occupational Health and Safety Hazard Material Management and Hazard Communications - Essay Example Hydrochloric acid is a hazardous material that ought to be handled with care. The spill response entails confining the spill using absorbent barriers (such as rags), diluting the acid, and neutralizing the acid. The primary problem experienced during the clean-up process is attributable to the properties of hydrochloric acid. The acid will corrode everything that gets into contact with it. In addition, it can cause damage to body tissues. The acid spill leaves a trail of damage to both humans and materials even after it has been contained. The spill response for water-soluble solids entails confinement, neutralization, and disposal. Sodium azide is a hazardous solid that is soluble in water. The clean-up process with such solids mostly involves neutralizing with hydrochloric acid (Burke et al., 2012). If the process is not conducted as required, the clean-up process can turn into a larger spill due to hydrochloric acid. In addition, the clean-up process may involve vaporizing the water to extract the solid. Some of the chemical components of the solid may be released into the air causing health concerns for the people involved. Oil is the most common hazardous water-insoluble liquid that has significant environmental effects. The spill response process entails confinement. Oil floats on water; hence it forms a layer. The oil spreads fast over the water body making it difficult to confine it. In addition, the oil may vaporize and mix with air posing health problems to the people involved. Oil is highly flammable and may lead to explosions when exposed to

Wednesday, October 16, 2019

Financial Reporting Master Research Paper Example | Topics and Well Written Essays - 4250 words

Financial Reporting Master - Research Paper Example The observance of accounting standards in reporting is mandatory in all countries as per the direction of Accounting Standard Board (ASB). All countries have developed their own accounting standards and in the absence of a standard in any occasion, Generally Accepted Accounting Standards (GAAP) can be followed. This report has four sections, namely A, B, C, and D. Section 'A' deals with the specific accounting policies adopted by Tesco, Sainsbury and Morrison, followed by the comparison of the same between one another. It also throws light on whether there are any differences in the accounting policies followed by these companies and if any, what are they. Section B is meant to present the financial analysis of all the three companies' financial statements for a 5 year period using profitability ratios, liquidity ratios, debt ratios, activity ratios, gearing. Section C is for detailing the major limitations of ratio analysis in the light of given companies. Section D provides a repor t on the performance of a company of Morrison Plc. Based on the ratios calculated in Section B. The company prepares and presents it financial statements comprising of income statement, balance sheet and cash flow statement in accordance with applicable accounting standards, under the historical cost convention, and are in accordance with the Companies Act 1985 (Accounting... Basis of Consolidation The company prepares its consolidated financial statements comprising of statements of parent company and that of its subsidiaries. It has been made mandatory for the Continental European companies to prepare financial statements prior to the preparation of the same of the group so as to ensure timely preparation and reporting. As regards the excess/deficiency of purchase consideration is concerned, it shall be adjusted in reserves. It is therefore necessary for all subsidiaries to adhere to the accounting policies of the group with the aim of attaining consistency in the accounting policies. Stocks Stocks in stores are calculated at retail prices and reduced by appropriate margins to the lower of cost and net realizable value. Money market investments Money market investments are shown at cost price. All income received from these investments is included in the profit and loss account. Fixed assets and depreciation Depreciation is provided on an equal annual installment basis over the anticipated useful working lives of the assets, after they have been brought into use, at the following rates: Leasing items such as plant, equipment and fixtures and fittings are shown in the financial statements as tangible assets. These assets are subject to depreciation as per the depreciation policy of the firm. Sainsbury Plc. International Financial Reporting Standards (IFRS) Sainsbury will follow IFRS for financial reporting though it will have a small adverse impact on reported profit after tax. This impact excludes the effect of IAS 32 and IAS 39 - the Group has elected to take a one-year exemption in implementing these standards as allowed under IFRS. Morrison Plc. Basis of

Tuesday, October 15, 2019

Occupational Health and Safety Hazard Material Management and Hazard Essay

Occupational Health and Safety Hazard Material Management and Hazard Communications - Essay Example Hydrochloric acid is a hazardous material that ought to be handled with care. The spill response entails confining the spill using absorbent barriers (such as rags), diluting the acid, and neutralizing the acid. The primary problem experienced during the clean-up process is attributable to the properties of hydrochloric acid. The acid will corrode everything that gets into contact with it. In addition, it can cause damage to body tissues. The acid spill leaves a trail of damage to both humans and materials even after it has been contained. The spill response for water-soluble solids entails confinement, neutralization, and disposal. Sodium azide is a hazardous solid that is soluble in water. The clean-up process with such solids mostly involves neutralizing with hydrochloric acid (Burke et al., 2012). If the process is not conducted as required, the clean-up process can turn into a larger spill due to hydrochloric acid. In addition, the clean-up process may involve vaporizing the water to extract the solid. Some of the chemical components of the solid may be released into the air causing health concerns for the people involved. Oil is the most common hazardous water-insoluble liquid that has significant environmental effects. The spill response process entails confinement. Oil floats on water; hence it forms a layer. The oil spreads fast over the water body making it difficult to confine it. In addition, the oil may vaporize and mix with air posing health problems to the people involved. Oil is highly flammable and may lead to explosions when exposed to

How is Cleopatras infinite variety reflected Essay Example for Free

How is Cleopatras infinite variety reflected Essay How is Cleopatras infinite variety reflected in the language that she uses? In your answer you should include detailed reference to at least 2 passages from the play. Throughout the play many sides of Cleopatra are shown, this suggests she is constantly masking her true feelings, this ability shows her as a good queen of Egypt, but also a stubborn, yet scared person. The first passage I will refer to is Act I, Scene 1, where Antony and Cleopatra are happy and flirtatious. Here Cleopatra is portrayed as a flirtatious and dominant character, almost like a femme fatale with her use of language suggesting this via words and statements such as If it be love indeed, tell me how much, Hear the ambassadors, these two statements are direct and dominant, she tells Antony to do these things rather than asking him. Also, the way she talks about love in this manner shows her as independent and strong. In this scene she also teases and manipulates Antony with her talk of Fulvia, his wife, and Caesars hold over him, this is encouraging him to write them off and declare his loyalty to her, as he seems to be doing with his statement Let Rome in Tiber melt, and the wide arch of the rangd Empire fall: here is my space. Although this scene shows Antony and Cleopatras love, it also shows Cleopatras strong will and manipulation skills, as can be seen on many occasions throughout the play. Another side to Cleopatra is seen in Act III, Scene 11, where she has abandoned Antony at sea, and is now apologizing to him. In this scene, I feel her true feelings start to show through, especially through her language used; Oh lord, my lord, forgive my fearful sails here she is calling Antony lord, so talking of him highly, yet putting herself down by insinuating her and her navy are fearful, so basically, weak. Her reference to Antony as My lord the second time round is significant as it shows her fear of losing him because of her actions. Overall, Cleopatra does not say much in this scene, showing her shame and sorrow at the situation she is in. When she does speak she is very apologetic and says very little, especially in comparison to Antonys long speeches. Her final words in this scene say it all; Pardon, pardon. In these two scenes Cleopatras variety of personalities are shown through these two polar facades, in one she speaks a lot, is dominant, demanding and manipulative, in the other, she says very little, is apologetic almost to the stage of begging, and speaks to Antony with respect. This seeming role reversal between Antony and Cleopatra is seen a number of times throughout the play, in accordance with the events occurring in the plot. Another variety of Cleopatra is shown in Act III, Scene13, where she is deliberately masking her true thoughts and feelings in order to fool Caesars man Thidias. She is playing her cards very close to her chest by flattering Caesar and his men, asking questions about him rather than talking about herself and talking of the past rather than the present; Say to great CaesarI kiss his conquering hand: tell him I am prompt to lay my crown at his feet this shows her sweet-talking Caesars messenger and also shows her signaling to him that she will go along with Caesars words. Cleopatra asks for the messengers name, this is a change from her usual abrupt way with messengers, showing her flattery to make him think that she cares what him name is and also stalls the conversation to give her time to think. She talks of the past by bringing up Caesars father, whom she was with before Antony. She talks of him fondly, suggesting she still cares for Caesars father, and in turn, Caesar and Rome also. In two of these three scenes Cleopatra is able to mask her feelings completely, with her use of language being sophisticated enough to manipulate two powerful men. In all three scenes she is seen in a different light, almost like it were three different characters. Shakespeare keeps the audience intrigued by these changes, and shows Antony and Cleopatras relationship advancing, and also different characters roles and personalities, through Cleopatra and the other characters language. Cleopatras language is very clever, showing a surface meaning that could be completely different when looked at on a deeper level, this close textual analysis allows me to see what her true feelings were, in comparison to these masked emotions that are portrayed to the other characters. This could be Shakespeares way of pre-empting the tragic end and other major events in the play.

Monday, October 14, 2019

How internal and external users benefit from financial information

How internal and external users benefit from financial information Nowadays the role of accounting is very important in business because it help the business to grow and expand. Accounting is the process of identifying, measuring, recording and communicating economic information. These steps help the manager to make financial decisions to improve their business. Internal users use financial information to plan, control and make decisions based on the situation and resources of business such as salary cost or cost of goods sold. Furthermore, the external users such as stockholders, suppliers and governments agency also need the financial report from the business such as General Purpose Financial Report (GPFR) or Special Purpose Financial Report (SPFR). In accounting informations conceptual framework, there are some qualitative characteristics which make information useful such as understandability, relevance, reliability and comparability. This essay will critical examine the characteristic of accounting information in regard to understandability, re levance, reliability and comparability. The first important characteristic of accounting information to make it useful is understandability. Understandability means that users of accounting information can be assumed that they have reasonable knowledge about economic activities and to be able to read a financial report (Ahmed Riahi-Belkaoui, 2004, p186). By this assumption, the users of financial report must have reasonable degree of financial knowledge to help them to read the report. On the other hand, even though the users have responsibility for understanding financial report, the business must provide the understandable financial report. An example of this is there are many arguments against the new accounting method when the business want to replace the old systems because there will be many users of financial report who can not adapt to understand the new accounting method. As a result, the financial report will be useless even though the new method is more useful for decision making. The argument also state that th e understandability is more important than relevant. However, the business nowadays is very complex, so that the users must have some advisers to read the financial reports for them if they have difficulty to read the reports. For example, the capital providers are unfamiliar with actions the entity will take to hedge its exposure to financial risks so that they will have difficulty to understand the financial statement which explain the exposure activities. This information, however is relevant to users who making the decisions (Financial accounting standard board, 2008). Finally, the users of accounting information must have reasonable knowledge about financial activities and able to read the accounting report. Moreover, the financial report is useful when it is understandable for the users. Relevant also is a very important characteristic of accounting information because it is the first primary qualitative characteristics of Hierarchy of Desirable Characteristics of Accounting Information (no author, 2007). Relevance is defined when the information is usefully associated with the action it is designed to facilitate or the result it is designed to produce (Walter B. Meigs, 1979, p37). Therefore, relevant information can affect managers decisions by changing or confirming their decisions about the result of activities or events. There are 3 components of relevance which are predictive value, feedback value and timeliness. In the accountings conceptual framework, relevant information is useful for the investors, creditors to evaluate the past, present and future of activities (predictive value) and to confirm their decision (feedback value). The relevant information also has timeliness because the relevant information will reduce their usefulness if the decision makers wo uld not be made within the time limit. In conclude, the relevant information is very useful for the users because they can make the decisions based on the past, present and future of activities. Thirdly, accounting information will not be useful without reliability. Reliability in accounting information is defined as the information is truthful, accurate, complete and capable of being verified (Wikianswers, 2008). The reason why accounting information should be reliable is that the users will rely on the information to make decisions. There are three component characteristics in reliability which are verifiability, representational faithfulness and neutrality. The accounting must be verified to confirm the accuracy of information so they can audit or change the information. Moreover, the representational faithfulness is defined as the agreement between the measure and actual events, so that the information will be truthful and accurate. Furthermore, the last component characteristic of reliability is neutral. Neutral information is free from bias toward attaining some desired result or inducing a particular mode of behavior (Ahmed Riahi-Belkaoui, 2004, 187) which means that the purport of the information should be affected from predetermined results. Finally, if the information does not have reliability, the business can not make decisions based on the information or they may make inappropriate decision which will lead to the negative result. The last characteristic of accounting information is comparability which is also the secondary quality. Comparability is simply allows the business or users of information to make a comparison between the variable information. For example, there are three companies which using different method to calculate the depreciation. The first two companies using straight line method, whereas the last one using accelerated depreciation method. As a result, the users of information hardly make a decision based on the result because three companies using different method. It should be easier if three companies using the same method to calculate the depreciation (Ahmed Riahi-Belkaoui, 2004, p187). Consistency is different from comparability because consistency means that the financial statement can be compared within a single company from one accountings period to the next. For example, the company may want to change the accountings system, so that it is hard to compare the information in two per iods because they are using different accounting method. Therefore, the accounting information should be comparable, so that the users can make decisions about the future by comparing the pasts information and the presents. In conclusion, the accounting information will be useful to the users when they have four characteristics which are understandability, relevance, reliability and comparability. Understandability means that the accounting information should be reported in common ways, so that the users who actually have knowledge about reading accounting report will understand the report. Furthermore, the accounting information should be relevant, so that the users can make futures decisions based on the past and the present. In addition, reliability also seems to be very important characteristics of accounting information because if the information is inaccurate or untruthful will lead to wrong decisions. Lastly, the accounting information should be comparable so that the users can compare the information every year to make the appropriate decisions. Therefore, accounting information is very important for the users because it will affect the business, and accounting is needful nowadays.

Sunday, October 13, 2019

The Semiotics of Covers :: Books Reading Essays

The Semiotics of Covers I'm going to buy a book today - but not a school book, a real book - a bestseller. I walk past the harmonica man standing outside of the Brown Office Building, clamping my ears shut against the discordant melodies he's spewing out at me. I enter the Brown Bookstore - my Mecca, my Graceland. I strut past the tables near the door and walk toward the bestseller wall, my being allthewhile bombarded by hardcovers seeking my wandering eyes. Howard Stern in drag screams out at me from the left, something about Colin Powell and a journey crys out from the right. Wishing not to be manipulated into buying an expensive book, I squint my eyes and keep on walking, eventually reaching the ordering counter. I pause, close my eyes and turn around. As my eyes slowly open, my field of vision becomes filled with paperbacks. Hundreds of them, displayed out before me like some crude mosaic, each one lined up and facing me on tiny little shelves. They're all roughly the same size, all the same shape - the only thing that differs is their covers. Each book is showing me a different picture, a different color, a different font. Each book juxtaposes its elements in a different way, highlighting certain objects while de-emphasizing others. Each book is telling me something, trying to appeal to my gaze. What are they saying? Will it work? The study of these elements of the cover - each book's signs and the images/ideas they signify- is particularly appropriate in the case of bestsellers. This is not to say that the covers of bestsellers hold a monopoly on sign/signifier possibilities - nothing could be farther from the truth - its just that in the case of bestsellers, the effect these signs and signifiers have on the aura of a book are just more interesting. Proof of this all but surrounds us. Take a look at almost any other section in the brown bookstore: almost all books, with the exception of bestsellers and the very new releases, are presented on shelves with their binding pointing out. The only thing one can really ascertain when gazing upon these books is the title and color on the cover. Such elements are important, but don't grab the eye. Unless you're looking for a specific title or author, what you see on these shelves doesn't really effect one's eyes.

Saturday, October 12, 2019

Why Be Adolescent :: essays research papers

Why be Adolescent? I believe that I have caught on to the biggest scam in the history of the world. No I'm not talking about long distance phone companies, or CD clubs, or even public school. I'm talking about adolescence. Adolescence is the stage between 13, and the early adult, and late teen years. Adolescence is only found in 1st world countries that are descending from England in some way. The reason for that, I believe, is that a long time ago before the existence of America, Canada, or Australia, European countries were thought to be the most advanced, and proper. In almost all aspects of life there, things were ranked in a hierarchy system. They ranked their government system to have different levels of importance; their social status was ranked, church system, police, and finally age. The age hierarchy was not very complex. If you were older than somebody, than of course you were that much closer than the top, unless they had a higher general social status than you. With the branching of Europe, the European ways would follow. Observe the affect adolescence has on North America. Children are treated with extra care until about 13 or 14. Then the stage of adolescence starts. You are given responsibility. Nothing big, but just things like chores, and more time out. The intention of these is good, but it is all part of the plan to make the child ready to be an adult when they're 18. In many cases the child is not used to the responsibility until well after 18, because the change is so dramatic. This could be one the reasons that we have so many young criminals, ages 13-25. In many Asian, and African countries, which are not completely influenced by European culture, adolescence simply does not exist. They are not so worried about spanning the time of giving responsibility, but actually give it a little too soon if anything at all. A lot of the people in these countries don't have a lot of money, so they need the help from their offspring as soon as they can get it. In the extreme, a 14-year-old boy could be working to support his family with a jog for 1.25 an hour with a large American sports clothing line. This can't be good no matter how you look at it, but on the other hand, a boy who learns responsibility at the age of 13, by working for a relative or neighbor, doing physical labor can be very beneficial. The boy is not overwhelmed with the weight of his family's well being on his

Friday, October 11, 2019

Cell Phones Do Not Cause Any Health Problems

In today’s world, cell phones are part of a life. As the technology improves more and more people are buying cell phones. Many new cell phones are like a small computer, as they have a picture and video camera, web browsing, music player, internal storage, and many other features. â€Å"Statistics show that 79% of the U. S. population and 90% of European and Asian teens own a cell phone† (O’Keefe, 2008, p. 671). In some countries around the world such as Israel, Hong Kong, Italy, and the Czech Republic, there are more cell phones than people (Kohli, Sachdev, & Vats, 2009, p. ). In 1993, a man named David Raynard from Florida appeared on the Larry King Live and accused a cell phone industry that his wife died because of cancer that was caused by a cell the use. From that time cell phone radiation has been one of main concerns to people (Park, 2001, p. 166), but since then several studies have proved that cell phones do not cause any health problems. There are two types of radiations, ionizing and non-ionizing. Ionizing radiation consists of Gamma rays, X-Rays and ultraviolet radiation. Ionizing radiation has enough energy to damage the nucleus of atoms causing damage to DNA which could lead to changes in chemical reactions in the body (How Cell-phone Radiation Works, 2001). Cell phones function at 900 or 1800 MHz frequencies. These frequencies fall within the same part of the radiation spectrum as the radios and televisions which are referred to Radio Frequency Radiation. Radio Frequency Radiation falls in the range of non-ionizing radiation (Kohli, Sachdev, & Vats, 2009, p. 6). Non-ionizing radiation consists of radio, television, cell phones, microwave, and visible light (â€Å"How Cell-phone Radiation Works†, 2001). Non- ionizing radiation has enough energy to change the energy levels of the electron, but doesn’t have enough energy to destroy or move any part of an atom. This causes increase in heat level of the area that could be close to source of radiation. This states that RFR from cell phone does not harm the human tissue from heat. Besides the heating of the tissues, there are some other theories that say â€Å"extremely low frequency magnetic fields† might affect the production of some antioxidants and/or stop the production of the chemicals that stop cellular mutation. There is also another theory that says low frequency electromagnetic fields change the structure of DNA, but these are just theories for now (Kohli, Sachdev, & Vats, 2009, p. 6). For the electronic devices not to cause harm, the law requires safety standards to limit and periodically update the maximum amount of exposure to Radio Frequency Radiation. Federal Communications Commission (FCC) has issued standards for general public and working people. Working people refers to those people who are working in an area where they are exposed to Radio Frequency Radiation. Exposure limit for working people is higher than the general public, because working people are aware that they are being exposed to the radiation unlike the general public that is not aware of the exposure and cannot avoid or decrease the exposure (Barnes, 1999, p. 21). The limit for exposure for working people is 0. 4W/kg and for the public is 0. 08W/kg. Effects of Radio Frequency Radiation from cell phone and cell phone stations are investigated by the World Health Organization (WHO). â€Å"According to WHO, exposure to [Radio Frequency Radiation] from base stations is actually only 0. 002% to 2% of the levels of international exposure guidelines, lower or comparable to exposure from radio or television. † (Kohli, Sachdev, & Vats, 2009, p. 7). WHO is also helping the researchers to fully understand Radio Frequency Radiation exposure. There have many researches that have been done trying to look for a link between cancer and cell phone radiation. Some studies have been done by collecting data from records and looking for any links between cell phone and cancer. While other actually test at affect of cell phone on living beings. These researches test to see how much radiation was absorbed and even after that if increases the chances of having health problems One of biggest researches included a study that was done in Denmark. IT included a list of cell phone users that subscribed from January 1982 until December 1995. The list was obtained from the two cell phone companies that provided service to the user in the Denmark. The list also contained contact information of the cell phone users, and what kinds of cell phones they were using at that time. Many of the users had to be excluded because there was not enough information to support the research. The final list had about (420,000 users) 80. 3 percent of users that were on the first list obtained from the cell phone companies. The median age for cell phone users was 37. 4 years and 38. 4 years for female cell phone users. Another list was obtained from Danish Cancer Registry that was used to determine the number of cancers from January 1982 to December 1995. The cancer list contained many different types of cancers including brain tumours and urinary tract papilloma that occurred to cell phone users. That list also separated sex and five year groupings. Most of the cell phone users subscribed to the service during the years 1994 and 1995. Using the statistics from the cancer report, expected numbers of cancers were predicted. The results from the study showed that the usage of cell phone did not increase the number of cancers to be found in male cell phone users. For female cell phone users the results were similar as males and did not show any increase in number of cancers. The number of people with brain cancer actually decreased even when the number of cell phone users increased dramatically; however there was increase in a few types of cancer, but the increase showed no relationship between the cell phone and cancer. The study also showed decrease in lung cancer after 1992 because of the decrease in prices of cell phones in Denmark. The usage of cell phones showed decrease in lung cancer because users were more likely to use a cell phone than some cigarettes. Many young people were spending more money on cell phone rather than buying cigarettes. In conclusion of this study, the results show no increase in any type of cancer that was related to cell phone use. (Johansen, Boice, McLaughlin, & Olsen, 2001, p. 203-207). Another research was done in India to determine the neurological effect of electromagnetic radiation emitted by cell phone, when cell phone is kept at different positions close to the body, by analysis of heart rate variability (sample entropy and scaling exponent). The study included fourteen male aged between 24 and 46. Electrocardiogram was used for 30 minutes on each volunteer to obtain recordings with three different situations. The heart rate of the volunteers was also recorded during all three situations. First situation was to get normal recordings without a call phone. Second situation was to have the cell phone in the left pocket so that it is closer to the heart. In the third situation, the cell phone was placed near the left ear. A thirty-minute break was given between each recording. Dame cell phone was used for the recordings. The results determined sample entropy and scaling exponent indicated an increase when cell phone was placed near the chest and a decrease when cell phone is placed near the head. However, the differences were not that high enough when compared to recordings from without using a cell phone simple because cell phones emit very low power to cause any significant change to heart rate that can be detected. (Ahamed, Karthick, & Hoseph, 2008, p. 709-711). There have been several studies that found that cell phone radiation increases the risk of cancer, but later when some of those studies were studied again, it was stated that cell phone radiation does not increase the risk of cancer. A study in Australia in 1996 found that FM and TV towers increased the rates of leukemia in children, but in a later study it was determined that towers showed no increase of risk from the exposure. Two different studies were done in Sweden and found the increase in number brain tumours from cell phone radiation, but when the one of these studies was repeated, it found no increase in brain tumours. Once again when the same study was done later on, it found increase of risk developing tumour. After International Agency of Research in Cancer sponsored the research and no evidence was found that cause increase the risk of tumours. Kohli, Sachdev, & Vats, 2009, p. 8). The studies about cell phone radiation have many limitations that prevent them from completely accurate answers. Several factors contribute to this such as there are not that many researches that researched for more than ten years, documents that show amount of cell phone usage are possibly to be bias, amount of Radio Frequ ency Radiation depends on type of cell phone and the location of the cell phone, and also it is almost impossible to test Radio Frequency Radiation exposure in an isolated area because there are always other objects emitting Radio Frequency Radiation. These types of limitations produce different answers sometimes to a study when it is repeated. It is possible for some researchers to bias to state their point. (Kohli, Sachdev, & Vats, 2009, p. 7). In conclusion, there been many researches trying to find the answer to cell phone radiation and its possible effects. Some state that there is an increase in risk of cancer and other health problems, however some researches state that there no increase in risk of cancer and other health problems. (Kohli, Sachdev, & Vats, 2009, p. 7). To have improved future researches, the studies should be longer, ongoing for at least ten to fifteen years. There should be a study that is done throughout different countries in the world in both rural and urban areas. In my opinion, cell phone radiation does not increase the risk of any disease. If that was not the case then anybody who uses a cell phone would already have brain tumour and there would been a dramatic decrease in population. For at least now I think there are enough studies that support the no increase in risk developing health problems and everyone should believe those studies.