Monday, September 30, 2019

Hasseltrom Essay

1.According to Hasselstrom, why does she carry a gun? In one sentence, summarize her rationale. – She carries a gun for self-protection, which provides a personal measure of safety for her. 2. List the specific events that led to Hasselstrom to her decision to carry a gun. -Living alone in a deserted area, being stopped on a bridge by 4 men, being harassed while camping with a friend, coming home one night when she thought that someone had been in her house. 3. Other than carrying a gun, what means of protecting herself did Hasseltrom try? Why did she find them unsatisfactory? Can you think of other strategies she could have adopted instead of carrying a gun? -Deodorant spray cans (since mace was illegal), kung fu classes (would have to practice several hours a day to be good, and very good at self-defense). -She was very careful about her surroundings, the only thing else I could think of would be getting a roommate or moving to a safer place. 4. Where is the essay does Hasseltrom express her reluctance to carry a gun? -In paragraph 25 when she says that â€Å"the pacifist inside me will be saddened if the only way a woman can achieve equality is by carrying weapons.† 5. In paragraph 13, Hasselstrom says â€Å"gun possession might increase your danger-unless you know you can use it.† Where else does she touch on the possible pitfalls of carrying a gun? -In paragraph 26 â€Å"Power tends to corrupt, and absolute power corrupts absolutely.† 6. What does Hasselstrom mean when she says, â€Å"The pistol just changed the balance of power â€Å"(24)? -That even though a man might be stronger then she is, she feels as strong as a man and more confident when she has her gun. PURPOSE AND AUDIENCE 1.How does paragraph 1 establish Hasselstrom’s purpose for writing this essay? What other purpose might she have? -That she is a peaceful non-violent woman, but wants to justify why she carries a gun. 2. What purpose does paragraph 5 serve? Is it necessary? -The purpose was to explain how dangerous her town could be for a women, and she wanted to give a real life example of what could have happens even when you call for help and you are by yourself. 3. Do you think this essay is aimed at a particular gender? If so, do you think it is directed at men or women? Why? -I think this essay is aimed more toward women. Everything she talks about seems like it would appeals more toward women than men. 4. Do you think Hasselstrom expects her readers to agree with her position? Where does she indicate that she expects them to challenge her? How does she address this challenge? -No, I think she expects her readers to see her point of view on the situation she is in. STYLE AND STRUCTURE 1.This essay is written in the first person, and it relies heavily on personal experience. Do you see this as strength or a weakness? Explain. -I see this more as a weakness. She could have included statistics which would have made her essay more credible instead of relying only on personal experiences. 2. What is the main cause in this cause and effect essay- that is, what is the most important reason Hasselstrom gives for carrying a gun? Can you identify and contribution causes? -The most important reason she gives for carrying a gun would be the unfortunate dangerous situations that she has been in, and wanting a way to feel safe when she is by herself. 3. Could you argue that simply being a woman if justification enough for carrying a gun? Do you think this is Hasselstrom position? Explain. -I personally cannot argue that just being a woman is reason enough to carry a gun, but I can relate to why she would want to. I believe from the experiences she has had, she has good reason to want a way to protect her. 4. Think of Hasseltroms essay as the first step in a possible casual chain. What situations might result from her decision to carry a gun? -She might feel threatened when there is actually no threat being made, and might shoot an innocent person just on feeling scared. 5. In paragraph 25, Hasselstrom says â€Å"the pacifist inside me will be saddened if the only way a women can achieve equality is by carrying weapons.† In her title and elsewhere in the essay, Hasselstrom characterizes herself as a â€Å"peaceful women.† Do you think she is successful in portraying herself as a peaceful-loving woman why only reluctantly carries a gun? -Yes, I do believe she is a peaceful person, who lives in a not so safe town, and who wouldn’t carry a gun if she didn’t feel she needed to.

Sunday, September 29, 2019

Haveloche corporation Essay

Haveloche Corporation is a research and development company, which translates into sporadic cash flows over time. There are times when genius ideas bring in lots of cash flow for the company. However, there are also times where those genius ideas are shelved because no one has an interest in that patent. The ever changing cash flows prove to be difficult for decision making, especially when it comes to whether the company should give back to its investors or not. Haveloche is constantly faced with the predicament of deciding what dividend policy is best for the organization and the investors. The company’s CEO listed the stock prices and dividends for us to look at. There are 3 theories of investor preference for dividend versus capital gains: (1) Dividend Irrelevance Theory or Modigliani Miller (2) â€Å"Bird-in-the-hand† Theory (3) Tax Preference Theory. According to Modigliani Miller (MM), the dividend policy has not effect on the stock price of the firm or the cost of capital. This theory states that investors reinvest the dividends back into the firm and the firm’s value is only based on the income produced from its assets, and not the dividends and retained earnings. According to the second theory, the â€Å"Bird-in-the-hand† theory, dividends are known and stable and capital gains are unknown and uncertain. The dividend is less risky than capital gains. The risk of the firm’s cash flows in the long run is determined by the dividend payout policy according to this theory. According to the third theory, Tax Preference Theory, capital gains are preferred over dividends. Due to time value of money, a dollar paid in the future on taxes has a lower cost than a dollar paid on taxes in the present. Capital gains typically have better tax advantages than dividends, which is why some investors prefer to invest in companies that minimize dividends. Based on the scatter plot, I would have to say that Haveloche has chosen a variety of these different theories over the years since they have been paying dividends. When the company needed to reinvest the money back into the company, they dividend was lowered. When the company had plenty of extra cash lying around, the dividend payout increased. Haveloche has been paying a dividend since its initial IPO, but those dividends vary from year to year. One could argue that the dividend is guaranteed each year based on history, but the investor does not have a clue as to how what that dividend will be based off. Moreover, if you take a look at the stock price from year to year, it widely fluctuate up and down. Investors in this do not know from year to year if the company’s patents are going to strike it rich or if they are just going to be shelved. It being an R&D company, it is a risky company, which investors know prior to taking the plunge with investing their hard earned money. Haveloche’s business is based on the unknown of whether the patents will be useful to electronics companies. The company may come up with something that it deems the next big thing, but it may not find a company that wants to use it. Investors in Haveloche are not in it specifically for the dividends. Investors are hoping for heavy payouts if Haveloche makes it big. The company needs to do more research and look into which dividend policies are working for the other small R;D companies that work on patent projects. With more information and results, Haveloche would be able to make a more intelligent business decision about which dividend policy it should choose.

Saturday, September 28, 2019

10 Most Important People in the United States Essay

Abraham Lincoln is first because he did a lot as the first president of the united states. He abolished slavery, granted citizenship to all people, and gave all men the right to vote. One of the most important things about him was how he established the Emancipation Proclamation, which said that the union was willing to fight to end slavery. He was important because without him none of these things would have happened. George Washington was second because he did some very important things that impacted the U.  S. history. He was a general for the United States. He won two battles, then became president of the United States. He won the revolutionary war and the French and Indian war. He is important because without him the nation would still belong to Britain. Thomas Jefferson drafted the declaration of independence, which declared the 13 colonies a free and independent country. He was also involved in colonial policies and the negotiations that resulted in the Articles of Confederation. Later the US Constitution was made. As the 3rd President, he agreed to the Louisiana Purchase in 1803, doubling the size of the territory of the US. Without Thomas Jefferson the United States would have never been doubled in size in 1803 which would result in the United States being the same size it was before the Louisiana purchase. Andrew Jackson an army general who defeated the Creek Indians at the Battle of Horseshoe Bend, and the British at the Battle of New Orleans. His enthusiastic followers created a Democratic Party, the Jacksonian democracy. He later became known as the 7th President of the United States. He is important because without him we would never have defeated the natives at these two battles. he was elected to the Massachusetts House of Representatives. With Parliament’s passage of the Coercive Acts, Adams realized that the time had come for the Americans to invoke what he called â€Å"revolution-principles. †

Friday, September 27, 2019

Persuasive Memo Research Paper Example | Topics and Well Written Essays - 1250 words - 2

Persuasive Memo - Research Paper Example Issue in the community of Seattle In a study conducted by Oxford Review of Economic Policy, evidence suggests that the implementation of ecological practice in business operation as a corporate social responsibility is more profitable to the company and contributes to their financial goals. In the same study, Reinhardt and Stavins debunked the traditional notion that going green is an altruistic sacrifice of profit just for the company to look good because evidence suggests that it can in fact be profitable (Reinhardt and Stavins, 2010). In addition, the study also showed that CSR in today’s business is a necessary management function as â€Å"firms that engage in unsustainable CSR may find themselves being pushed out of business† (178). If the ecological practice of businesses is such a big deal among customers, this is doubly important to the community of Seattle because survey showed that Seattle is among the most environmentally conscious in the whole of United Stat es (Rolph, 2010) and that they take the issue of climate change seriously considering that they had suffered from fiercer storms that claimed many lives and properties. Just recently, a windstorm hit Seattle which hurt people, and knocked out its power supply which affected thousands of its residents making environmental concern a pressing issue today (Fateh et al., 2013). Going green in supply chain as CSR To respond to the environmental issue that besets Starbucks, it must contribute its share in reducing its carbon footprint into the atmosphere that caused the climate change. Although the manifestation of the issue of climate change is local such as storms getting fiercer and more frequent in the community of Seattle that kills, hurt and destroy property, the solution is global. The solution is global because the collective carbon dioxide in the atmosphere that caused climate change is emitted by everybody of which Starbucks must contribute in reducing its carbon footprint even i f such business activity is somewhere else other than Seattle. The solution to the environment issue which besets the community of Seattle includes not only the reduction of carbon emission but also the avoidance of cutting trees that absorbs (and in effect minimizes carbon dioxide emission) carbon dioxide that reduce it to the planet’s regenerative capacity. Starbucks as a company is a direct agent of either aggravating the emission of carbon dioxide into the atmosphere or a socially responsible party that helps reduce carbon emission into the atmosphere. This is due to the fact that Starbucks raw material which is the coffee beans is a product of farming whose methods of growing can either aggravate the issue of carbon emission or help reduce it. There are coffee farming practices that aggravate the environment such as swidden farming or the cutting and burning of trees to plant crops of which Starbucks must avoid so as to retain the goodwill of the community of Seattle (Bu ttino, 2007). Starbucks must be particularly conscious in its CSR practice in the community of Seattle because it is the home of their headquarters. Any negative perception there will surely ripple to its other franchises across the world which could severely damage its brand and affect its bottom line negatively. Program specific: green supply chain Ethical sourcing of beans as a CSR practice will include not

Thursday, September 26, 2019

Discussion unit 3 Social Problems Research Paper

Discussion unit 3 Social Problems - Research Paper Example Matt, drug addict, faced some serious problems during the survival period until the addiction took his life (personal communication, 2012). Drugs have negative impact on attitude and personality of addict. What makes it worse is the overdose of medicine used which results in other disease. Family members play a very important either to help the addict or to bring him down. Parents, siblings, partner and children all are equally destroyed as a family unit. Society is least considered and yet bears most of the consequences (Byrne,2005). Education or job, financial issues or economical issues, over dosage of medication or illegal drugs usage, each and everything plays a role in effecting the society as a whole. The criminal rate goes up and down with the addiction rate. With crimes comes the Law and Order. Is it enough to put a law on the using of drugs or alcohol? If it was enough then the sufferings would not be increasing on such large scale. Measures should be taken by the law beyond the drugs and welfare of addicts. There should be law that should involve the effected family members and other social destructions caused due to addiction. Human service professionals should be entrusted with greater responsibilities so that they can directly have positive impacts in bringing back the addicts to their normal lives. Byrne,A.(2005).Addict in the Family: How to Cope With the Long Haul. Retrieved from

General Psychology Essay Example | Topics and Well Written Essays - 1250 words - 1

General Psychology - Essay Example Focusing on ways to prevent sleep deprivation and moving toward practices of healthy sleep can assist one with mental, physical and emotional activities through daily life. The importance of sleep begins with the stages of sleep which occur as well as how this affects different stages that one goes through with the activities in the mind. The main cause of sleep is based on wave patterns in your mind that balance the sleeping and waking systems. When the wave patterns slow down, it communicates to the mind that the body should also move slower, which leads to sleep. The result is a slower pattern of brain waves which is required for certain periods of time each night. There are four stages of sleep that are a part of the cycle. Stage 1 is a light sleep where the heart rat slows down and breathing is irregular. Relaxation and alpha waves, a slower brainwave, are the two features of stage 1 sleep. Stage 2 leads to a drop of temperature and spindles of brainwave activity. Stage 3 leads to delta waves in the brain which are larger and slower than other brainwaves. Stage 4 is deep sleep and is typically reached after 1 hour. This is a slow wave of delta and can lead to a lack of consciousness from the brain (Coon, Mitterer, 186). The stages associated with sleeping are an indicator of why sleep is needed as well as what occurs when one gets enough sleep. If one doesn’t receive enough of stage 4 sleep, it can become detrimental to health, both physically and mentally. The body requires the brainwaves to move at a slower pace for a given period of time and to begin to change and relax for given periods of time. Learning, memory and functions that are associated with mental capacity aren’t able to function at full capacity if one doesn’t receive enough sleep. The complications occur with neuronal

Wednesday, September 25, 2019

English home 6 Essay Example | Topics and Well Written Essays - 750 words

English home 6 - Essay Example The government can decide how and where these young ones could be properly safeguarded during the day because their parents are busy at work and would like no hindrance at all as far as their work manifestations are related (Lamb, 1992). One should believe that the government has a clear cut role under such a setting because it is the government itself which can facilitate things as and when they come (Bower, 2000). The child day care centers would convince the parents that their young ones would be taken care of properly and that they do not have to worry at all. If the government wants, it can bring about some form of sanity within the related ranks and this will eventually ensure that the parents know that the government cares about them in the fact that these child day care centers have been formed which shall make their lives easier at the end of the day (Gormley Jr., 1995). However what seems as a missing link here is the fact that a number of parents are unaware of these child day care centers in the first place. Then again it is the responsibility of the government to make sure that the parents know how they can be assisted and what needs to be done to guarantee success in entirety (Moen, 1990). Since the working parents are essentially facilitating the work domains of the government itself, it is of paramount importance to know that these child day care centers are there to take care of the weaknesses which come about within the relationships that working parents do have with their children. However these strained relationships are not entirely of their own making and come up because there is the reality of work that has to be done by these parents (Henderson, 1995). Someone needs to take charge of these young ones and the child day care centers seem to be the perfect fit. If these are not present in the first place, it would be significant to realize that having them will solve quite a few problems which are there or might even crop up in the coming t imes. The gratification element comes in within the equation here as the working parents have to be given the rights that they richly deserve (Cohen, 2001). This is in the form of the child day care centers which should be opened up to take care of the problems that working parents might face in the coming times. The child day care centers exist to serve those working parents who are unable to take care of their children as and when required. However this does not give them the leeway to make use of these child day care centers even on weekly holidays and in vacations. The role of the government is an important one because it sets the exact manner under which success for the working parents could be envisaged and the same can be further bolstered with funding from the domains of the government for the long term success of the problem at hand (Auerbach, 1988). How this issue will be tackled is something that the government must address because it safeguards the rights and interests o f the commoners and especially the working class. The working parents are indeed no exception and should be given the room to exploit their skills and resources without thinking of their own family domains (Zinsmeister, 1998). All said and done, the role of the government will remain no matter what kinds of steps are taken within the building up of these child day

Tuesday, September 24, 2019

The Financial Engineer's Most Versatile Tool Dissertation - 1

The Financial Engineer's Most Versatile Tool - Dissertation Example The EPS graph of the company has been shown for a five year period to highlight the rise in the earnings per share due to a stock repurchase program. The deterioration in the important financial ratios like interest coverage, return etc has also been shown with the help of suitable graphs. An announcement of a share repurchase by a company is valued highly by the market participants interpreting it as a ‘buy signal’ for its stock. So the company has good reasons to buy-back its stocks but sometimes these share buyback programs go awry. Despite the popularity of such programs as evident from the recent buyback deals, there are concerns whether the firm or the shareholders derive any gains from it. One reason favoring the buyback deal is that at any point of time the surplus cash lying with the management can be used for buyback of shares thereby returning the funds to the shareholders. It has been seen that idle cash makes the managers complacent so buying back of shares can be one way of instilling confidence among the investors. From the viewpoint of the company stock buyback results in increased Earnings per share (EPS), share price and increases the value of â€Å"executive stock options† (Ogilvie, 2006, p.51). However, the share buyback strategy can be dangerous if the company finances the buyback of equities using borrowed funds. Financing buyback using loan stock may look tempting in the short term but some years down the line the company has to pay back the loan. In the event of an economic recession, the company will have to struggle with fund shortage. A rise in the share price, the increase in company EPS are all good signs but not at the cost of endangering the position of the company in the future. The board of directors must keep the interests of the shareholders in mind while considering share buyback programs. Significant research has been conducted especially in the area of share repurchases.  

Monday, September 23, 2019

Construction Health and Safety Essay Example | Topics and Well Written Essays - 1750 words

Construction Health and Safety - Essay Example Otherwise, any designer who may be engaged by a domestic client is obliged to comply with the rules. Construction works refer to construction alteration, upkeep, repair and maintenance, commissioning, renovation, decommissioning, redecoration, fitting-out, demolition or dismantling. It also includes site preparation, exploration and surveys. Failure to comply with the code is treated as evidence of breach of health and safety legislation by a court of law. The regulations cover the responsibilities of clients, the roles of principal contractors and sub-contractors, the roles of designers and planning supervisors (Griffiths and Griffiths, 2011). The CDM regulations help in the improvement of health and safety in construction industries. When these regulations are followed to the letter, a significant improvement is observed. Then, they ensure that the construction involves the right people at the right time. Risk management is done on time to reduce its vulnerability and possibility o f occurrence. The construction team is also able to focus on effective planning and practical management of risks. Every one in the controlling site work is charged with responsibilities of ensuring that work conditions are healthy and safe before work commences. They also ensure that the work to be done will not expose others into risk. The CDM 2007 places all those involved in construction work with legal duties commonly called duty holders. generally, the CDM regulations is aimed at facilitating, and enhancing the overall management and coordination of health, safety and welfare in the entire process of a construction project to reduce the rate of injuries and serious accidents that occur in the construction industry (Kogan Page Ltd, 2012). The Designers Response These are organisations or persons involved in preparing designs which involves drawing, designing detail, preparing specifications, creating bills of quantities, specifying articles and substances, analysing, calculatin g and preparing for the construction work. Designers include architects, structural engineers, building surveyors, mechanical and electronic engineers. The responses on whether the designers’ duties are appropriate, reasonable and proportionate attracted various responses. Recommendations stated that there should be more guidance in the regulations on a risk management hierarchy since they are under considerable economic pressure from clients to reduce the costs. Education was the key to improving designer understanding, especially on risk assessment issues, availability of funds for training on new designer principles in companies struggling to survive (Murdoch and Hughes, 2007). Half of the accidents could be avoided through better understanding of the relationship between design and construction. The duties however need to be more prescriptive to make them easier to follow. There should be also some responsibility on others who impact the design of the works like local pla nning departments and local authorities. Greater clarification is required on the definition of design work. Again, the designers need to start a project work after a coordinator has been appointed (Ramsey, 2007). The Resident Owner or Facilities Manager Response Facilities managers have been the main

Sunday, September 22, 2019

The History of the Discovery of Cinematography Essay Example for Free

The History of the Discovery of Cinematography Essay Not know the exact date of introduction of motion picture films to us. But if according to the first introduction of moving picture presented by the Lumiere brothers in Paris, it happened in December 1895. However, in view of the case have said the film first screened as early as 1917 again, he may be said to be the age of the film is almost a century. Regardless, the film is not to be in a form that we can watch now. It is said to start with the success of a designer of the camera can transmit images to a banner quoted the picture is not moving (still). This led to enhance the capability of this camera can transmit images can be moved. So the term `movie` used comes from the word moving that is moving. Oxford Dictionary of movie termed as cinema or `movie` only. Motion picture had moved, but still dumb (silent pictures). But it was unveiled to the public and make a new form of entertainment that would never have imagined by people at that time. This phenomenon existed before the First World War. In the interim period between World War I and World War II films already available from the West. Should still have more senior citizens remember with nostalgia the film Charlie Chaplin, Laura And Hardy. Required to be disclosed to relive the era of silent movies in Hollywood, recently, released a film titled` silent The Artist and won the Orange Bafta Awards in France by Jean Dujardin plays, able to beat superstars including Brad Pitt and George Clooney. But when the film appeared to speak we have had no feature film of the Middle East to this country, especially Egypt, thus witnessed the emergence of famous actors such as Mohd Abdul Wahab and Umm Kalthum. Mohd Abdul Wahab, for example, known for its melodious song. Egyptian movie featuring the two of them play very well among the Malays at that time because whatever comes from the Arab countries will be respected by them, let alone many young Malays began to have the opportunity to Egypt to study. On the east coast of Peninsular Malaysia, this bear was the spirit of Arab culture and berqasidah melodious. Meaning melodious recitation of the Koran Karim in taranum and performed at weddings and feasts, goes up, especially in rural areas. However, Western films also began to enter the country. Titles such as Cowboy Roy Rogers, Zorro and Tarzan is no stranger at the time. Due to World War two, too many young people 18-35 years old were killed in the West there is a situation that the number of young women far exceed men. But the West was once said to also have high morals and practice puritisme, began little by little changing patterns of social liberalism and culminates in an independent and free sexual practices. This situation affects the pattern of entertainment, including actors in theater and film entertainment. And appeared in a movie star, which emphasized the sex symbols like Marilyn Monroe, Elizabeth Taylor, Gina Lollobrigida and Brigitte Bardott. In the era of the 1950s and 60s, they pushed this film as a sex symbol, either within or outside the film and stage. For Elizabeth Taylor, the highlight of her acting was as Cleopatra with Richard Burton and doubles in the movie titled the same. Marilyn Monroe was performed enthusiastically in the movie Seven-Year Itch. For the heavyweights, including actor Richard Widkmark, Cary Grant, John Wayne and Rock Hudson. Due to the heat of World War II at that time still be felt decades after the 1940s, the film appeared with prolific character of war at that time. Titles such as Battle of Britain, The Longest Day, Battle of the Bulge, All Quiet on the Western Front, A Bridge Too Far, Saving Private Ryan and the Sands of Iwo Jima is considered as a blockbuster until the 21st century. In Malaysia, the film Lieutenant Adnan be a trial highlighting the history of patriotic courage of a fighter at the time of the Second World War where our troops advancing all-out defense of the Japanese in Singapore. If we watch a documentary film called The Rising Sun Over Malaya, which aired on History channel (Astro) on February 15 last, we can see how violently bestial and the Japanese at that time under the command of General Yamashita. Why do we not continue to defend the historical film of water which may whet our patriotism? Government or rich GLCs should be urged to sponsor a film like this. Sekual to World War there was a clash of two ideologies of power that a form of democracy dipenghulukan NATO supported the United States, while communism (Marxism-Leninism) is a right belonging to the Soviet Union. The outcome was what is called the Cold War or the Cold War, which saw two sides gather nuclear arsenal to be directed to the respective blocks. In this era, the activities of spy-spy or intelligence must be essential for both parties. These symptoms are infectious to filmmaking. Arose the James Bond film series (Sean Connery as a film icon intelligence), The Saint (Roger Moore), Man from Uncle, CIA, FBI and MI-5. But because filmmakers belong to a same block in terms of ideology, the end of the film almost all countries in favor of the block thats it. The other party is portrayed as evil and mischief-maker and always lose! Reflecting the strength of America came the films such as The West Wing, Raids on Entebbe and much more for American propaganda. The West Wing for example trying to highlight the strength and greatness of the United States. In addition, the CIA also depicted in the film with his role heading towards Islam. From the Arab / Muslim is also a flavor in many movies and supposedly reflect any crime and violence caused by them. Symptoms of blaming Muslims in the film existed before the events of 11 September 2001 or 9/11. But post 9/11 sparked another aspect of Islamaphobia in the West. Hong Kong film industry and Hindi (Bollywood) is also growing rapidly. Who does not know who popularized the art of Bruce Lee kung fu defense and Bollywood star Amitabh Bachchan, Sri Devi, Ashwariya, Shusmita Shen and Shah Rukh Khan. If before this film is considered a little of the global political landscape, there is also describe the film to stand clash, between a producer and director with the other as portrayed in the film Schindlers List and Passion of Christ. The first is a gain or fishing sympathy of the Jewish world who suffer by the Hitler regime, while another form of attempts to blame the Jews who allegedly due to their greedy cause Jesus Christ was crucified. Jesus on the U.S., according to Islam the Quran he was not crucified. (See Surah An-Nisa verse 157 or 4:157). People say it just like the crucified Jesus the U.S.. The film industry in this country began as early as the 1930s, when the two companies established publishers in Singapore, Shaw Brothers and Cathay Film actor, accompanied by Malays who are still at an amateur level. However, with the guidance of people like L Krishnan, Haji Mahdi and then P Ramlee, the Malay film industry began to grow rapidly and achieve excellence in the early 1960s. The first film made possible to bring the title Laila Majnun followed many other topics which pioneered star acting like Siti Tanjung Perak, D Harris, Haji Mahdi, Neng Yartimah, Kasma Baty, Baking, Mussels Sarawak, S Kadarisman and AR Tompel. Further illuminate the emergence of Michael `natural` Ampas Street Studio film. As the son of artistic versatility, good acting, direction, music and lyrics, Michaels iconic film art and film industry dominate the decade. Not need further described Michael contribution to the glory of Malay films. Suffice it that the words of our great artiste is second to none. This is reflected also in the song arrangement, add to playlist Jeritan Change. Only difference in the past they called `the` movie star or artist, but now the artist. If P Ramlee alive at this age when so advanced production equipment and digital film, would he much greater than Stephen Spielberg. World politics does not influence directly the Malay film genre. However, due to World War II, the Japanese military dictatorship then make the people in this region are poor, helter disorder and incoherent. This was reflected in films like Michael Tow Beca and Lost and Delirious. There is a tendency to focus on compliance with the laws of God will (Semerah Rice) with reference to Law of the Sea of ​​the 15th Century Malacca and the influence of the Middle East (Ali Baba and Ahmad Single Lapok Albab) in culture. Law of the Sea reflects the firmness of Malacca Islamic Shariah. Films like this should be shown over and over again dilayar silver or even the TV as well as aspects of Islamic law it is also acting and artistic treasures of our culture should be an example to new generations. Approach many Malay films, whether published Shaw Brothers or Cathay-Keris until the 1970s can be regarded as a classic film, which comprises mostly Malays good value as role models for todays society. Regardless of whether the issue of Malay films are considered outside the country because it comes from Singapore, which was once in Malaya. Anyway, the exposure to the public that there should be survival. If a lot of old or classic song can only echo frequently on radio and TV, why not the old or classic movies as well as it can be perpetuated cultural heritage to be shown to the present generation? If the world does not affect the political atmosphere Malay film genre what the local political landscape. Dare we publish certain political films, especially in present circumstances, such as political satire film (political Satire) although there are attempts in this direction, but the extent of the `square` only. The reason, perhaps there will be no producer dared to publish it, fear can not be shown in theaters or TV stations afraid to buy it? Sophistication of the tools and techniques of film making should exploit our film industry. The film industry as a source of global economy also shows we are now able to watch movies in 3D and 2D animation. The question is, can we imagine the motion picture by the year 2020? TIDAK diketahui tarikh sebenar filem wayang gambar diperkenalkan kepada kita. Tetapi jika mengikut perkenalan pertama gambar bergerak yang dipersembahkan oleh dua beradik Lumiere di Paris, ia berlaku pada Disember 1895. Akan tetapi memandang kepada hal ada mengatakan filem mula ditapis seawal 1917 lagi, maka boleh dikatakan usia filem sudah hampir satu abad. Apapun, filem bukan terus berada dalam bentuk yang kita dapat tontoni sekarang. Ia dikatakan bermula dengan kejayaan seorang pereka kamera dapat memancarkan gambar dipetiknya kepada kain rentang dengan gambar tidak bergerak (still). Ini mendorongnya mempertingkat keupayaan kameranya sehingga dapat memancarkan gambar boleh bergerak. Jadi istilah `movie` yang digunakan berasal dari perkataan `moving`- yakni bergerak. Kamus Oxford mengistilahkan movie sebagai `cinema` atau `film` saja. Wayang gambar sudah bergerak tetapi masih bisu (silent pictures). Namun ia mula dipamerkan kepada umum dan menjadikannya satu bentuk hiburan baru yang tidak pernah terfikir oleh manusia pada masa itu. Fenomena ini wujud sebelum Perang Dunia Pertama. Pada zaman interim antara Perang Dunia Pertama dan Perang Dunia Kedua sudah ada filem dipasarkan dari Barat. Harus masih ada lagi golongan warga emas ingat dengan penuh nostalgia filem Charlie Chaplin, Laura And Hardy. Perlu dinyatakan untuk mengenang kembali era ‘silent film’ di Hollywood, baru-baru ini, diterbitkan sebuah filem ‘silent` berjudul The Artist dan menang Orange Bafta Awards di Perancis menerusi lakonan Jean Dujardin, mampu mengalahkan bintang handalan termasuk Brad Pitt dan George Clooney. Apabila sudah muncul filem `bersuara` kita dapati sudah ada filem terbitan Timur Tengah ke negara ini terutama Mesir, sekali gus menyaksikan kemunculan pelakon terkenalnya seperti Mohd Abdul Wahab dan Ummi Kalthum. Mohd Abdul Wahab misalnya, terkenal dengan lagunya yang merdu. Wayang gambar Mesir yang memaparkan lakonan mereka berdua amat laris di kalangan orang Melayu pada masa itu kerana apa jua berasal dari negara Arab akan disanjung tinggi oleh mereka, apatah lagi ramai anak muda Melayu mula berpeluang ke Mesir untuk melanjutkan pelajaran. Di Pantai Timur Semenanjung Malaysia, semangat Arab ini membuahkan pula budaya `berlagu` dan berqasidah. Berlagu maknanya membaca al-Quran Karim secara Taranum dan dilakukan pada majlis perkahwinan dan kenduri-kendara, terutama di luar bandar. Pun begitu, filem Barat juga mula masuk ke negara ini. Judul seperti Cowboy Roy Rogers, Zorro dan Tarzan tidak asing lagi pada masa itu. Akibat dua kali berlakunya Perang Dunia, terlalu ramai orang muda berusia 18-35 tahun terkorban sehinggakan di Barat wujud situasi bilangan wanita muda jauh mengatasi lelaki. Maka itu dikatakan Barat yang dulunya juga punya moral tinggi serta mengamal puritisme, mula sedikit demi sedikit berubah corak kepada liberalisme dan memuncak kepada pergaulan bebas serta amalan seks bebas. Keadaan demikian mempengaruhi corak hiburan termasuklah pelakon dalam hiburan melalui teater dan perfileman. Dan muncullah bintang filem yang memberi penekanan kepada simbol seks seperti Marilyn Monroe, Elizabeth Taylor, Brigitte Bardott dan Gina Lollobrigida. Pada era 1950-an dan 60-an, filem melonjakkan mereka ini sebagai simbol seks, baik dalam atau luar filem dan pementasan. Bagi Elizabeth Taylor, kemuncak lakonannya adalah sebagai Cleopatra bergandingan dengan Richard Burton dalam filem bertajuk sama. Marilyn Monroe pula membuat persembahan ghairah dalam filem Seven-Year Itch. Bagi pelakon lelaki handalan termasuklah Richard Widkmark, Cary Grant, John Wayne dan Rock Hudson. Disebabkan bahang Perang Dunia Kedua pada masa itu masih dirasai berdekad selepas tahun 1940-an, maka filem bercorak perang muncul dengan prolifik pada masa itu. Tajuk seperti Battle of Britain, The Longest Day, Battle of the Bulge, All Quiet on the Western Front, A Bridge Too Far, Saving Private Ryan dan Sands of Iwo Jima dianggap sebagai blockbuster hinggalah kurun ke-21. Di Malaysia, filem Leftenan Adnan berupa satu percubaan penonjolan sejarah keberanian seorang pejuang patriotik pada masa Perang Dunia Kedua di mana tentera kita mempertahankan habis-habisan kemaraan tentera Jepun di Singapura. Kalau kita menonton filem dokumentari berjudul The Rising Sun Over Malaya yang ditayangkan di saluran History (Astro) pada 15 Februari lalu, kita dapat lihat betapa bengis dan zalimnya tentera Jepun pada masa itu di bawah pimpinan Jeneral Yamashita. Kenapakah kita tidak meneruskan penerbitan filem sejarah mempertahankan tanah air yang boleh menyemarakkan lagi semangat patriotisme kita? Kerajaan atau syarikat GLC yang kaya raya patut diseru supaya menaja pembikinan filem seperti ini. Sekual kepada Perang Dunia berlaku pula pertembungan dua ideologi kuasa besar yang mana bentuk demokrasi didokong NATO yang dipenghulukan Amerika Syarikat, manakala komunisme (Marxism-Leninism) menjadi hak kepunyaan Soviet Union. Maka terjadilah apa disebut Perang Dingin atau Cold War yang memperlihatkan dua pihak mengumpul ‘arsenal nuclear’ untuk dihalakan terhadap blok masing-masing. Dalam era ini, kegiatan intip-mengintip atau risikan menjadi ramuan wajib bagi kedua-dua pihak. Gejala ini berjangkit pula kepada pembikinan filem. Timbullah siri filem James Bond (Sean Connery sebagai ikon filem risikan), The Saint (Roger Moore), Man from Uncle, CIA, FBI dan MI-5. Tetapi disebabkan pembikin filem tergolong dalam satu blok sama dari segi ideologinya, maka hampir semua penghujung filem itu memihak kepada negara blok itu saja. Pihak yang satu lagi itu digambarkan sebagai jahat serta pengacau dan sentiasa kalah! Sebagai mencerminkan kekuatan Amerika maka terbitlah juga filem seperti The West Wing, Raids on Entebbe dan banyak lagi untuk propaganda Amerika. The West Wing misalnya cuba menonjolkan kekuatan dan kehebatan Amerika Syarikat. Selain itu, CIA turut digambarkan dalam filem dengan peranannya menghala terhadap Islam. Dari itu orang Arab/Islam turut menjadi `perencah` dalam banyak filem dan mencerminkan kononnya apa juga kejahatan serta keganasan berpunca daripada mereka ini. Gejala menyalahkan orang Islam dalam filem wujud sebelum peristiwa 11 September 2001 atau 9/11. Tetapi pasca 9/11 menyemarakkan lagi aspek Islamaphobia di Barat. industri perfileman Hong Kong dan Hindi (Bollywood ) juga berkembang pesat. Siapa tidak kenal Bruce Lee yang mempopularkan seni pertahanan kungfu dan bintang Bollywood Amitabh Bachchan, Seri Devi, Ashwariya, Shusmita Shen dan Shah Rukh Khan. Jika sebelum ini filem dianggap mencerminkan sedikit sebanyak landskap politik global, ada juga menggambarkan filem untuk `pertembungan pendirian`, iaitu antara seorang penerbit dan pengarah dengan yang lain seperti ditonjolkan dalam filem Schindlers` List dan Passion of Christ . Yang pertama itu sebagai meraih atau memancing simpati dunia terhadap kaum Yahudi yang terseksa oleh rejim Hitler, manakala satu lagi berupa percubaan menyalahkan kaum Yahudi yang dikatakan akibat angkara merekalah menyebabkan Jesus Christ `disalibkan`. Mengenai Nabi Isa AS, Islam berpandukan al-Quran menyatakan baginda tidak disalibkan. (Rujuk Surah An-Nisa ayat 157 atau 4:157 ). Orang dikatakan disalibkan itu sekadar menyerupai Nabi Isa AS. Industri perfileman di negara ini bermula seawal 1930-an apabila dua syarikat penerbit ditubuhkan di Singapura, Shaw Brothers dan Cathay Film dengan disertai pelakon Melayu yang masih di peringkat amatur. Namun, dengan bimbingan orang seperti L Krishnan, Haji Mahadi dan kemudian P Ramlee, industri perfileman Tanah Melayu mula berkembang pesat dan mencapai tahap kegemilangan pada dekad 1960-an. Filem pertama dijayakan membawa tajuk Laila Majnun diikuti banyak lagi tajuk yang mana lakonannya dipelopori bintang seperti Siti Tanjung Perak, D Harris, Haji Mahadi, Neng Yartimah, Kasma Booty, Junaidah, Siput Sarawak, S Kadarisman dan AR Tompel. Kemunculan P Ramlee menyinari lagi `alam` filem di Studio Jalan Ampas. Sebagai anak seni serba boleh, baik lakonan, arahan, muzik dan lirik, P Ramlee menjadi ikon seni perfileman dan mendominasi industri filem dalam dekad itu. Tidak perlulah dihurai lanjut sumbangan P Ramlee ke arah kegemilangan filem Melayu. Memadailah kata-kata bahawa Seniman Agung kita ini memang tiada tandingannya. Ini dibayangkan juga dalam lagu gubahannya, Di Manakan Kucari Ganti. Cuma bezanya pada masa dulu mereka disebut `bintang filem` atau seniman tetapi sekarang artis. Kalaulah P Ramlee hidup pada zaman ini ketika peralatan penerbitan filem begitu canggih dan digital, nescaya beliau lebih hebat lagi daripada Stephen Spielberg. Politik dunia tidak mempengaruhi genre filem Melayu secara langsung. Akan tetapi akibat Perang Dunia Kedua, kemudian pemerintahan tentera Jepun membuatkan masyarakat di rantau ini miskin, porak peranda dan tidak keruan. Ini dicerminkan dalam filem P Ramlee seperti Penarik Beca dan Ibu Mertuaku. Ada kecenderungan untuk memfokus kepada kepatuhan akan hukum-hukum Allah (Semerah Padi) dengan merujuk Undang-Undang Laut Melaka Abad ke-15 dan pengaruh Timor Tengah (Ali Baba Bujang Lapok dan Ahmad Albab) dari segi budaya. Undang-undang Laut Melaka mencerminkan ketegasan Syariah Islam. Filem seperti ini patut ditayangkan berulang kali dilayar perak mahu pun di TV kerana selain aspek perundangan Islam ia juga khazanah seni lakonan dan budaya kita yang patut menjadi contoh kepada generasi baru. Pendekatan banyak filem Melayu, sama ada diterbitkan Shaw Brothers ataupun Cathay-Keris sehingga tahun 1970-an boleh dianggap sebagai filem klasik Melayu yang kebanyakannya mengandungi nilai baik untuk dijadikan teladan masyarakat kini. Tak kiralah sama ada filem Melayu ini dianggap terbitan luar negara kerana ia berasal dari Singapura yang dulunya dalam Tanah Melayu. Pokoknya, pendedahan kepada umum patut ada kesinambungannya. Kalau banyak lagu lama atau klasik sering saja boleh berkumandang di radio dan TV, mengapa tidak filem lama atau klasik juga memang boleh diabadikan sebagai warisan seni budaya untuk ditunjukkan kepada generasi sekarang? Kalau suasana politik dunia tidak mempengaruhi genre filem Melayu bagaimana pula suasana politik tempatan. Beranikah kita menerbitkan filem berbaur politik terutama dalam keadaan sekarang, misalnya filem sindiran politik (political satire) walaupun sudah ada percubaan ke arah ini, tetapi itu setakat `siku-siku`saja. Sebabnya, mungkin tak akan ada produser berani menerbitkannya, bimbang tidak boleh ditayangkan di pawagam atau stesen TV takut hendak membelinya? Kecanggihan peralatan dan teknik mengenai pembikinan filem wajar dieksploitasikan industri filem kita. Industri perfileman selaku sumber ekonomi secara global juga memperlihatkan kita kini sudah boleh menonton filem dalam bentuk animasi 3D dan 2D. Soalnya, bolehkah kita bayangkan bentuk wayang gambar menjelang tahun 2020 nanti?

Saturday, September 21, 2019

Procedures for communicating health and safety

Procedures for communicating health and safety SYSTEMS, POLICIES AND PROCEDURES FOR COMMUNICATING HEALTH AND SAFETY It is important for organisations to understand how to administer health and safety for social care workers in health and social care workplace in accordance to legislative requirements. It is vital for all clients and carers cooperate to categorise health and safety risks and identify the best means to manage them. Usual changes in health and social care work environments include: health and safety, and it is best to respond to these usual changes which can influence workplace practises. Communication is vital in ensuring the safety or users and staffs. Every worker must the risks faced and prevention methods put in place and any emergency action plans. This information must be provided in concise and non-technical terms for easy understanding. Good communication between workers and employers includes: Itemisation of all hazardous substances used or produced within the workplace. Having a readily available Safety Data Sheets for any confidential hazardous substances in use. Converting any useful information from Safety Data Sheets into workplace information that provides specific instructions on handling substances that are in constant use. Ensuring proper labelling of hazardous substances, with hazard warnings for physical and health hazards. Communicating the outcome of risk assessments. Regular enquiries from workers about probable health and safety issues. Providing workers with all applicable instructions, lessons and training on the hazardous substances available in the place of work, and the safety measures they should take to guard themselves and other staffs. Making sure that every worker has the knowledge of appropriate usage of every control measures provided, who problems should be reported to, and what should be done in the occurrence of a mishap concerning hazardous substances. Management Responsibilities of Health and Safety relating to Organisational Structures. Under section 2 of the Health and Safety at Work etc Act 1974, it is the obligation for an employer (host employer, contractor, and service provider) to ensure, so far as is reasonably viable, a healthy and safe workplace for themselves, their workers, including agency staff and subcontractors, and anyone else in the workplace. To meet up with these obligations, service providers must carry out a risk assessment in the care home, before service provision of any kind clients, to discover probable hazards and put suitable controls in place to reduce the threat of injury or illness for clients, carers and other employees. Figure 1 below outlines the five- step risk management process the risk assessment must follow. This assessment must be done in alliance with service users and their families and every other involved client. Developing client’s care plan must be done identifying suitable control measures. Management has certain responsibilities to employees working in the home environment and should: Communicate plainly and identify with what services are to be provided. Consider supplementary services before being performed. Evaluate any activity that may have altered to guarantee the controls are still working or need to be modified. Document on a daily basis the monitoring of the service using various methods especially where a particular client has various service providers or community workers. Managers should engage in the following to ensure quality control in areas of health and safety: Perform regular audits to guarantee effective controls are in use. Evaluate client’s condition and the work settings on a regular basis. Promote timely reporting of hazards, incidents and early symptoms. Check with with staff and follow-up on issues raised. Ensure suitable staffing by reviewing staffing levels. Providing visibly distinct job descriptions, procedures and policies. Ensuring required competencies of managers. Managing staffs exposure to occupational stress. Providing information to clients about expected behaviour and its effects to service provision. Evaluating organisational and performance management systems. Putting policies and procedures in place for controlling conflict and workplace harassment. Providing staff training and approach on dealing with workloads and handling conflicts and job rotation. Sustaining an unbiased relationship and proper boundaries with clients. Providing relevant therapy services for employees. Declining or transforming client services if in high risk environment. APPROPRIATE HEALTH AND SAFETY PRIORITIES FOR SPECIFIC HEALTH AND SOCIAL CARE WORKPLACE SETTING Employers have a common obligation under section 2 of the Health and Safety at Work etc Act 1974 to guarantee, so far as is logically practical, the health, safety and welfare of their workforce. These policies intend to make certain that work settings meet the health, safety and welfare desires of every employee, including individuals with disabilities. Most of the systems involve things to be ‘suitable’. Regulation 2(3) makes it clear that things should be suitable for anyone including those with disabilities. Where essential, parts of the work settings, including in particular doors, stairways, showers, passages, basins, sinks, toilets, bathrooms and workstations, should be made reachable for disabled persons. Health Ventilation Workplaces need to be effectively ventilated. Fresh, hygienic air should circulate and can be from a suitable source outside the work setting, unpolluted by discharges from any process outlets like chimneys and flues, and be disseminated through every room. Temperatures in indoor workplaces Individual preference complicates specification of a satisfactory thermal environment for everyone. For organisations with mainly desk activities like offices, the temperature should usually be no less than 16 Â °C. If the job involves physical effort it should be no less than 13 Â °C (unless other regulations require less temperature). Lighting Lighting should be adequate to permit people to work and move around in safety. If essential, local lighting should be supplied at certain workstations and areas of particular hazards such as passage way to the basement. Lighting and light fixtures should not cause any hazard. Automatic emergency lighting, motorized by an autonomous source, should be supplied in case of sudden loss of power that would generate a risk. Cleanliness and waste materials Every workplace and the furnishings, equipments, surfaces of floors, walls and ceilings and fittings must be in clean and hygienic condition. Cleaning and the taking away of waste have to be carried out by a compulsorily effective means. Waste must be stored in appropriate containers. Workstations and seating Workstations should be fit for the individuals using them for the job. Employees should be capable of exiting workstations quickly in an emergency. If work must be done in a sitting position, seats should be made suitable for those using them for the kind of work they do. Seating should provide sufficient support for the lower back, and footrests should be available for employees who are unable to place their feet flat on the floor. Safety Maintenance The workplace, and certain tools, devices and equipments should be properly retained in competent operational order for health, safety and welfare. Such protection is mandatory for mechanical ventilation systems; apparatus and devices which pose risk to health, safety or welfare in the event of faults; and equipment and devices proposed to avert or reduce danger. Floors and traffic routes The term ‘Traffic route’ is used for any route for pedestrian traffic and/or vehicles, and includes any fixed ladders, gateway, stairs, passage, and doorway, loading bay or ramp. There must be adequate traffic routes, of plenty distance across and headroom, to permit individuals and vehicles to flow effortlessly and safely. Windows Operable windows, ventilators and skylights must be able to open and close freely or adjusted safely. In an open position, windows should not be of any unwarranted risk to anyone. Ventilators should be designed so for safe cleaning. Doors and gates Doors and gates must be properly built and integrated with safety devices were appropriate. Swinging doors and gates and traditional hinged doors on central traffic ways should have a translucent viewing panel. Escalators and moving walkways Escalators and moving walkways should operate in safety, be fitted with the required safety devices. They must be equipped with emergency and panic controls that can be easily identified and are readily accessible. REFERENCES Health and Safety at Work etc. Act 1974 (Commencement No.1) Order 1974, 1974/1439, art.2(a)/ Sch.1

Friday, September 20, 2019

The accounting treatment for research and development

The accounting treatment for research and development Under IAS 38 Intangible Assets, the accounting treatment for research and development is different. It depends on whether the expenditure is incurred from research or development. In the Ruritanian Accounting Standard, research expenditure is charged to the statement of comprehensive income and development cost is to be capitalized as a part of intangible assets. Broadly speaking, it is common treatment in most of companies. However, this accounting treatment is not perfect. We will discuss the advantages and disadvantages of this standard. Firstly, in the Ruritanian Accounting Standard, the definition of research and development costs have been given and set out the conditions that need to be satisfied in order to expense or capitalize. Research expenditure is not related directly to any of the companys products or processes whilst it conforms to a search process. In the research phase, an entity cannot demonstrate that it will become an intangible asset and generate probable future benefits. Otherwise, expenditure is recognized as development costs as an intangible asset. It is a similar definition in the IAS 38. However, the activities related to research and development but are not included neither research nor development phase are not classified in the standard. There is a situation existed in the research and development process, for instance, troubleshooting in connection with breakdowns during commercial production. IAS 38 does not provide a guidance of these activities but apparently it would be useful in deci ding whether expenditure can be capitalized under the rules identified in the standard. Moreover, expenditure cannot be classified into these two categories due to the complex nature of new equipment programmes, it is not possible to distinguish reliably between research and development activities until relatively late in the programme. Secondly, in the early standards, development expenditure could be capitalized only if it will make a profit. IAS 38 states that profitable development expenditure must be capitalized whereas SSAP 13 has given the options of either capitalizing the expenditure or charging as an expense. The IASBs Framework for preparation and presentation of Financial Statements says an asset is recognized in the statement of financial position when it is probable that the future economic benefits will flow to the entity and the asset has a cost or value that can be measured reliably. However, in the Ruritanian Accounting Standard, we give an advice of capitalizing all the development costs as an intangible asset rather than the options. There are some uncertainties on whether project can be completed successful and the costs of developing the product. On most of the conditions, people are always optimistic when developing the product and consider it will have future benefit. In practice, many proble ms are encountered during the process and the cost is much greater than estimates before. So, the development costs can be not estimated reliably till the completion. Thirdly, according to measuring the profit, it will have a difficulty in estimating future sales and future costs. Once the development has accomplished, the sales need to be checked if the sales of the product will be profitable. Two factors are related to sale value that is the selling price of each product and quantity sold. It is uncertainty about those figures. For instance, for some high technology products, selling price might be high initially and then will substantially decline as competitors occurs. It is called marginal costs. There is a relationship between quantity sold and selling price that the lower selling price is, the more increase sales will be. So, it will cause the problem in estimating future costs. It is uncertain that a product will be profitable and it will have inaccuracies in estimating the costs. Also, it may be difficult to satisfy the standard of being an asset and should not be recognized in the financial position. In a word, to capitalize total develo pment costs still exist to some extent inaccuracy when the situation above occurred. Lastly but not the least, a new treatment will arise from purchased goodwill in a business combination. The research and development part of subsidiary will be purchased and account for the intangible assets in the financial statement of parent company. There are two choices that are impairment and amortization. In IAS 38, it amortized the expense and impairment of intangible asset by using the reducing balance method. In the Ruritanian Accounting Standard, it is consistent with IAS 38 standard. However, there is a trend on impairment rather than amortization in the listed companies. Apparently, companies want to maximum their reported profit and amortization will reduce profit. One of the significant reasons is that if the future economic benefit of the goodwill is greater than its original cost, and thus will avoid a charge to the income statement. Under IAS 38 an intangible asset with an indefinite life is not amortized but to incur an annual impairment check which the impairment is less than its carrying value. It seems to be similar to other treatment of purchased goodwill. In summary, there are many advantages in the Ruritanian Accounting Standard and help to solve the principal problem in the existed accounting standard. Meanwhile, it eliminated some aspect inconsistent with accounting policy. It is unavoidable to have drawbacks in identify the research and development costs and whether to treat it in the finance position or income statement. Those problems still need to be discussed in the future.

Thursday, September 19, 2019

Emily Bronte’s Wuthering Heights Essay -- Emily Bronte, Wuthering Heigh

In Emily Bronte’s Wuthering Heights revenge is a common, reoccurring theme. According to Webster’s Dictionary, revenge is to inflict punishment in return for injury or insult. Within the novel, Wuthering Heights, revenge is an action taken by many people in order to redeem themselves. However, all of the characters end up in misery because of their hearts’ desire to avenge. In many novels, revenge is an action typically taken by the main villain upon the main hero. Revenge occurs often in both fiction and non-fiction books. Within Withering Heights, there are three examples of revenge that posses romantic tenets; Heathcliff’s revenge on Edgar and Catherine is the isolation tenet; Catherine’s revenge on Heathcliff is the elevated emotional level tenet; and Hindley’s revenge on Heathcl...

Wednesday, September 18, 2019

It’s Time to Remove Cameras from the Courtroom :: Argumentative Persuasive Essays

It’s Time to Remove Cameras from the Courtroom   Ã‚  Ã‚  Ã‚  Is Judy still keeping audiences entertained by giving the court system a new attitude? Will court systems ever get back its dignity? Not as long as the cameras still role. Cameras in the courtroom have been very beneficial in certain cases, but it has caused a lot of harm. The human race has taken the solemnness of these meetings, and has changed it to a form of entertainment only clowns would be involved with. The public is so involved with this newfound form of fun, that they don't realize the actual damage that it is causing in the judicial system as well as human life. I feel that even though cameras are a very innovative way to educate people about unknown situations, they need not be in courtrooms involved with high profile cases.   Ã‚  Ã‚  Ã‚   The biggest trial of the century has been said to have been the O.J. Simpson trial. People flocked to their favorite public places to be with friends so they could watch the trial together. Some even gave up sleep so to get as much information about the case as possible. The Simpson trial seemed to be a lot more popular for entertainment than watching movies or even the watching the Super Bowl. In Time magazine, journalist Jill Smolowe, quoted Don Hewitt, executive producer of 60 Minutes, about the atrocity of making trials a spectator sport. Hewitt said, "I don't like the idea that a murder trial has been turned into an entertainment special. There are certain moments in American life that have certain dignity" (38). The judicial system is a very complex system and deserves the respect and dignity that is required. It needs to be taken seriously. The public has no right to make it into a game. This is a serious process of bringing criminals to justice.   Ã‚  Ã‚  Ã‚   Some people say that by watching the court system in action, what once was very unknown and unfamiliar, has now become familiar and useful in helping people become more knowledgeable of what happens inside courtrooms. Most people have not been in a courtrooms and only have the perspective that T.V. gives to them. Now they are able to see what really goes on and now can better understand and relate.   Ã‚  Ã‚  Ã‚   Sure having court proceedings on T.V. can help us really understand and become educated about them.

Tuesday, September 17, 2019

High School and Republic High Books Essay

Ms. P Andy Lau Argumentative Essay Censorship is the government is control the media, censorship can used to control or protect people. Some groups feel that books with objectionable material should be censored for many different reasons,such as sexual content,against a religion ,bad language,racism violence. I believe that books shouldn’t be censored because we have the right to read it,and it depends on your own personality. Therefore I intend to prove that the banning of books in schools is completely unjustified. In Fahrenheit 451,There is a old women in the story,she is willing to die to not leave her books. It shows that books are so important to us, and our society that she was willing to die rather than give them up,also the character Guy Montag is curious to read those books,she quitted his job for those books. In the article â€Å"You have insulted me â€Å" by kurt Vonnegut. He is angry because his books got burned by the school board. †That’s because people speak coarsely in real life†this shows people speak bad word in real life,so why can’t books have bad words. Both the article supports my opinion that book shouldn’t be banged from high school. †Two books pulled form Republic school library shelves†this article is two of the three Republic High books singled out in a public complaint last year will now removed from the school curriculum and library. Those three books are â€Å"Speak†by Laurie Halse Anderson. Kurt Vonnegut’s†Slaughterhouse Five†and Sarh Ockler’s â€Å"Twenty Boy Summer†. And they didn’t banned â€Å"Speak†because it didn’t describe sex so much,and it has a good message. Also they just banned those books in classroom,students can still read it in library and independence reading . The second article is talking about parents and school districts have debated what books are appropriate for a school library collection and what books should be banned. ACLU didn’t ban books because they say its against the First Amendment . also they said†You clearly can’t remove a book because you disagree with the ideas in them†,this shows books shouldn’t get banned . We have to see different face of books ,bad way and good way. I believe that books should not be censored because books can send us good messages and our imaginary . It also depends on your own personality,if we have a evil mind ,we could only see the evil thing in the books,if we are normal human,we suppose to able to learn something form books,so I am sure that banning of books in schools is completely unjustified.

Monday, September 16, 2019

Literature Comparison Between a Short Story and a Poem Essay

Literature? This form of entertainment had been around for ages, whether be in a form of a Poetry, a Drama or a Short Story. This Type of literature had been used by Poets and Authors to convey their deepest desires, feelings, Ideas, amazing imaginations which makes us, whoever we want and an escape to daily normal life and with this making it humorous and lively. Everyone definitely have been exposed to a genre of literature in their life at one point. It comes from the French language and is used to identify types or categories of literature. Clugston, 2010). This can be further classified or in such a way, be selected by the readers by type they can relate into. One might consider reading short stories quietly or pronounce a poem loudly to get into the climax, bringing such poems rhythm into life. A novel, A short story, A tragic or splendid drama and poems that entice every that hears it, these different types of literature brings the authors work into life for the readers to see , feel or hear. The two short stories I have chosen to compare and contrast is the poem â€Å"Because I Could Not Stop for Death† written by Emily Dickinson in 1890/1983 and story â€Å"The Secret Life of Walter Mitty† written by James Thurber in 1939. These two stories take place in two different time periods. The main character, in each story, differs in death and position. However, these two stories share a similar message concerning life and marriage. Obviously, Emily Dickinson and James Thurber are two very different writers who lived in different periods, but their shared internal struggles with marriage, life and escapism undeniably connects them. Surely, each of these stories is a literary portrait of marriage, but more specifically, each is a description of the constraints of marriage for both men and women. Each story explores a married individual’s loss of self and the need to revisit independence through some form of escapism. In Emily Dickinson of â€Å"Because I Could Not Stop for Death†, a woman with a weak heart discovers her husband has been killed in an accident. Instead of expressing sadness, she becomes invigorated when she realizes the new life his death has granted her only to die upon learning she was misinformed and he’s alive. In the same way, James Thurber’s â€Å"The Secret Life of Walter Mitty† visits the restrictive nature of a civil union by detailing the persistent day dreaming of a married man who is held captive by his own lack of self-confidence and his wife’s overbearing nature. Furthermost, the life understanding of any author has an excessive influence on the subject matter he/she chooses for the base of the story being written. It is important to know the circumstances of the perspectives and ideas of the theme. An author’s background or environment is often offers the source of the author’s motivation. Emily Dickinson was born in Amherst, Massachusetts in December of 1830 to Edward Dickinson and Emily Norcross Dickinson. Emily spent her childhood and adulthood living in the family home with her sister Lavinia. Emily received her education through the local schools and at Mount Holyoke Female Seminary (Johnson). Emily appeared to have an active and social presence in society until her return from a trip to Philadelphia in the early part of the 1850’s. It is said that her withdrawal from society began shortly after her return from Philadelphia because she had fallen in love with a married minister (Emily Dickinson). It has also been said that Emily suffered an emotional crisis in the early 1860’s that led to her writing over three hundred poems in 1862 (Because I Could Not Stop for Death). Emily began to isolate herself even more after the death of her father in 1874 and the death of her mother in 1882. In the early part of 1886 Emily was diagnosed with a kidney dysfunction that she later died of in May of that same year (Emily Dickinson). On the other hand, James Thurber was born on December 8, 1894. Thurber was encouraged by his family as well as society to advance himself socially. He had two brothers and a father to constantly enforce male views. However, his mother was dominant personality of the family. Described as a larger than life, born comedienne, Mary Anne (Mame) Fisher Thurber was a source of inspiration for her son’s literary works. James Thurber attended college at Ohio State University from 1913 to 1918. Shortly after returning from Paris, France as a code clerk for the U.  S. Department of State, Thurber married Althea Adams. Unfortunately, the marriage was troubled and ended in divorce 12 years later in 1935. Emily Dickinson of â€Å"Because I Could Not Stop for Death† and James Thurber’s â€Å"The Secret Life of Walter Mitty† are both great literary works. Although these stories are well written, they both own a different character. Emily’s story is a solemn and c ompacts with the matter of death and tragedy events involving a women who remains so busy that she never has time to stop and think about anything else, including death. In contrast, Thurber’s story has a comedic sensibility presented through the acts of a somewhat unlucky man. â€Å"The main theme of this story is escapism, in which the main character deals with his everyday frustrations by escaping into daydreams† (Cummings, 2009). Alongside the advantage of the enormous differences, a commonality exists which describes the negative compromise of situation. This compromise is projected from two very different points of view. One story is told from the perspective of a woman appears to not be afraid of â€Å"Death† or â€Å"Immortality† and joins them on the carriage ride. The woman’s acceptance to take a carriage ride with â€Å"Death† suggests that the woman has no fear of dying and welcomes death happily. The other story is stated through a man who daydreams of various jobs and want to define himself a very timid husband that uses his imagination to cope with his wife and the various aspects of married life. It is just as important to indication, these two stories were not only written from opposite viewpoints, but they were also written 45 years apart. Even though these two different story in a time periods symbolize a great change in social approaches and social practices, it decide that Dickinson’s character’s escapism is rooted in reality and Thurber’s character’s escapism is imagined, each story’s main character’s desire to escape is the same. In Dickinson’s â€Å"Because I Could Not Stop for Death†, the first thing we learn about the main character, is that she appears to not be afraid of â€Å"Death† or â€Å"Immortality† and joins them on the carriage ride. The carriage slowly moves along as if there is no time schedule and â€Å"Death† has no pressing matters. The woman seems as if she no longer has a care in world and nothing else matters except her carriage ride with â€Å"Death†. The carriage signifies a coffin inside of a horse during a funeral procession. The slowness in which the carriage is moving could be the result of a slow death for the woman, meaning, that her death could have resulted from a disease or disability that kills slowly over a period of time. The woman still appears to be unafraid because of â€Å"Death’s† civility. As they pass the school where the children strove in the ring at recess, she reflects on her on childhood. As they slowly move passed the school yard, they pass the fields of gazing grain, in which she reflects upon her adulthood. â€Å"Death† then drives passed the setting sun. The driving passed the setting sun has two representations: 1) for mortals, who gage the time they have left in the day, and 2) for immortals, the passing into another life – death. At this point she realized just how slow â€Å"Death† is driving, it is at such a slow pace, it is as if they are not moving and the sun has passed them. The Dews drawing a quivering chill is just another indication of her death. When the woman makes reference to â€Å"For only Gossamer, my Gown – My Tippet – only Tulle†, she is referring to her clothing. She feels as if she is not dressed appropriately hence the chill, which is another indicator of death or a spiritual presence. As they are paused before what she perceives as a house in the distance, she is only able to see what she believes to be the roof. She is so comfortable with death that she does not realize the house with the swelling ground is actually her grave site, which also explains the reasoning behind the cornice appearing to be in the ground. She is actually observing the house from her grave. This setting affects the character because now she has realized all the things she has missed out on, and how much she is gaining from this carriage ride. Since she has taken away her labors and her leisure she has time to look at all the wonderful things of life. Therefore, in James Thurber’s â€Å"The Secret Life of Walter Mitty, the main character, Walter Mitty, this man was a hopeless daydreamer as well as a unique individual in many ways. I imagined seeing Walter in a navy airplane as a very small grey haired elderly gentleman, also as a surgeon trying to help an Englishman in his time of need as well. Walter seemed to be a very intelligent yet cunning individual, with a great imagination, as well as a great sense of humor. I would have loved to meet this man when he was living as I believe the stories that Walter had were very interesting to listen to. I enjoyed reading the story and learned a lot about a man named Walter Mitty. According to the story that was written I gathered that Walters wife was a very demanding and also controlling person. Walter followed her lead and did everything that was asked of him by Mrs. Mitty. Although she did not give Walter a chance to be himself as she controlled Walters every move. When asked to meet her at the hotel Walter was sure to follow what she had asked of him, although when Mrs. Mitty arrived at the hotel Walter was nowhere to be found as he was sitting in a chair turned towards a window having yet another daydream. Mrs. Mitty got very upset when she could not find Walter anywhere. When she did finally locate him she fussed at him about the fact that Walter seemed to be hiding from her. Even though this was not the case. Mrs. Mitty had her own ideas as well as thoughts about her husband and was not changing her mind. The way I understand his wife she is definitely in charge of the household and what goes on there. I believe the way Walter escapes from the anxiety of his wife nagging him by daydreaming as he can block out all of things she says to him that stress Walter out. Then Walter is in his own little world away from all of the worries and anxieties of daily life. Both â€Å"Because I Could Not Stop for Death† and â€Å"The Secret Life of Walter Mitty† are written as short stories and both display characteristics of a drama but not throughout. However, the poem and stories could be altered a bit and turned into great plays! The authors Emily Dickinson and James Thurber each had their own way of applying different basics into their pieces of work. Although each author successfully connected their messages through their work. Both stories revolve around the same theme of a life or imagination but with completely different content and style. Each short story could be turned into and performed as a play that would be both entertaining and interesting. These short stories or poem had many similarities and differences but the final results of each of the poem or stories was that they were well constructed, easily understood and they each were very unique.

Sunday, September 15, 2019

Differences and Comparisons of Ethics Essay

When we think of ethics, we think of two words, good or bad. Through the history of our world, philosophers and scientists have devised several thoughts that include a system that we are able to use to determine who and what is good or bad. As a population, we can use these different terms and types of ethical theory to determine which style, form, or behavior of ethics fits with our beliefs and culture. Some of these different types of theories include virtue theory, utilitarianism, and deontological ethics. Although these all fall into the category of a theory of ethics and may seem to be similar, they are also very different. When looking at the virtue theory of ethics, we can see that the term character can be used in the place of virtue. According to Ben (2007), the virtue theory has roots that reach back to the time of Plato. Plato, and the virtue theory, suggest that all men and women would be happy if they would only grasp the eternal Form of the Good as his or her criterion. In contrast to the virtue theory, the utilitarianism theory suggests that a person present or have behavior of good for the entire team or group. One of the problems associated with this theory according to Boylan (2009) is that for any moral theory to work in a group, the group must first come to some terms of a general agreement. Knowing this and thinking on this statement, there are few times in my life where a team or group of people come together on any idea and agree on its entirety. The deontological theory suggest a contrasting idea to the other two theories, it suggests that there are features within the actions of the individual that determine whether it is right or not. The first theory was about the character of the individual, the second theory was about a group of individuals, this theory involves the actions of a person. The deontological theory also suggests that an individual may believe that good intentions are more important than the results. One personal experience  that comes to mind when writing about these theories. Many years ago, I worked for an electrical contractor, his moral concepts and mine were not the same. His idea of running a business was to bid much lower than any other contractor, when in fact, he did get the job, the work he applied was shoddy and the materials were sub-par. He could not perceive the value of the labor that was performed by his employees, he could have simply bid more per job, paid his employees’ wages tha t fit their position, and used materials that were deemed appropriate. His virtue or company mission statement was; â€Å"get the job done as cheaply as possible†. As a businessman I can realize the importance of saving money and using business sense to achieve business directives, however, purposefully paying employees low wages, using non name brand parts and bidding lower than any other contractor for every job is one ethic that I do not agree with. There are seven general ethical categories used in defining the ethical values and morals people follow. Each category has different subsections and expectations for a person’s behavior. A person’s morals and ethical beliefs develop from a mixture of values from these various theories; therefore he or she does not necessarily fit snugly into one category. The top three ethical theories are deontological, utilitarianism, and virtue-based ethics – these are the theories under examination. Deontological Theory Also known as ‘duty-based’, ‘categorical imperative’, and ‘The Golden Rule’, deontology focuses on â€Å"decisions about what’s right [based] on broad, abstract universal ethical principles or values such as honesty, promise keeping, fairness, loyalty, rights (to safety, privacy, etc.), justice, responsibility, compassion, and respect for human beings and property† (Trevino, 2011, pg. 42). People following this ethical category believe moral principles outline the necessary obligations and duties – principles developed by biblical or religious beliefs and societal or government laws. A deontological person does not worry about the consequences of a decision. Their concerns focus on duty or moral obligations. In a professional capacity, the person follows instructions of managers or supervisors because it is his or her duty to respect authority, even if the instructions are unethical. Utilitarianism Theor y The second most common category of ethical behavior is also known as  Ã¢â‚¬Ëœconsequence-based’ or ‘teleological ethics’. In this category, people focus on decisions that result in the most benefits for the greatest number of people in a society. Utilitarianism ethics applies to much of the decision-making in the business world, as a company exerts an effort to become environmentally responsible and trustworthy. A difficulty that arises with utilitarianism is that the decisions made cannot account for every possibility. This means that the person is â€Å"unlikely to arrive at a completely accurate assessment of all future consequences [and] †¦ the rights of a minority group can easily be sacrificed for the benefit of the majority† (Trevino, 2011, pg. 42). Virtue Ethics Virtue ethics tend to fit in more with the deontological category than with utilitarianism. In this category, the focus is on making good decisions because it reflects the type of person one wants to be. A good person makes good decisions and exerts effort â€Å"to cultivate excellence in all that [they] do and all that others do† (Boylan, 2009, pg. 133). In this category, people take a personalized approach to decision-making that not only accounts for societal expectations but also for how the person wants to be perceived, focusing on the act or decision instead of the consequences. Virtue ethics are beneficial to people working in specialized professional communities. A professional community or organization, such as physicians or lawyers, has a highly developed set of ethical standards. These standards give the members of the community guidelines to follow when trying to be good moral agents. Personal Experience In a gambling casino, deontological values are important. In any position, there are local, state, and federal laws that govern the activities within the casino. State regulations are especially strict on how employees handle money and gambling chips. As a surveillance employee in a local casino, my deontological ethics followed company and state policies. Because of the possible legal ramifications, I chose to place state regulations before company obligations. There were inconsistencies in how management handled money – per state guidelines; documentation was required for every step in the process. Whenever I saw something getting done incompletely or  inappropriately, I documented each instance. After a few weeks of documentation, I discovered that the Washington State Gambling Commission representative had never seen any of the paperwork. This meant that my immediate supervisor and the owners had concealed the paperwork so that the company would not have to make the necessary changes or possibly face fines for improper handling of money. My morals and values caused an ethical dilemma because I knew that the company was following improper procedures but I also knew that informing the representative of the missing paperwork and improper handling practices could cost me my job. I chose to follow the higher level duties and obligations outlined by the state regulations in an effort to prevent the loss of the company. This choice backfired on me in the end – management fired me because I informed the state representative of the issues. Conclusion Each ethical theory has its own rules and expectations. There are sub-levels within each category that creates even more varied options. When a person knows his or her own values and morals, it is easier to identify which ethical category he or she fits into. In this manner, a person is more aware of why he or she makes the decisions he or she does and can see other viewpoints more clearly. There are different types of ethical theories. Ethical theories help to find how a person should act towards another or in a situation. The various types of ethical theories helps people define what is right and what is wrong and how we make those assumptions. Although the three main theories of ethics have the same purpose they are different from one another. The virtue theory is the ethical theory also called character ethics is based on the moral of what is ethical. It is based on personal belief and feeling of character. It â€Å"describes the character of a moral agent as a driving force for ethical behavior, rather than rules (Wikipedia, 2012). Virtue ethics is character based and focuses on helping people develop a better character trait. According to the text (2009), virtue ethics â€Å"take the viewpoint that in living your life you should try to cultivate excellence in all that you do and all that others do. These excellences or virtues are both moral and non-moral.† It deals with the moral character of a person rather than what is the more ethical thing to do or what society expects from them. Utilitarianism states that something is  morally right if it is for the greater good of all. It is most often used in the United States government because of the principle of satisfying everyone. According to Wikipedia (2012), it is the measurement between what is right and wrong without consequence. A utilitarian is a person who puts the need of others before their own. They believe that success is achieved as a whole rather than individually. It is based on factual beliefs where the moral worth is based on the overall outcome. Deontological or â€Å"Duty† ethics is the ethical theory that is based on one’s duty to do the right thing. Deontology states that people act ethically moral because of what is expected from them in a particular situation. For example, at work you are more likely to use deontological ethics in determining how to behave in the workplace. It is because your employer expects for you to follow the code of ethics set forth by the company. It is based on what society expects out of you as a person and a citizen. Voting could be considered to be a deontological ethical decision as well as utilitarianism because even though you may want to vote because of your personal beliefs and character, most people do it because it is necessary and they are expected to do so. It also is for the good of all Americans and if one person fails to vote it can affect the people as a whole. For me this is also a virtue base theory as well because I feel that it is my duty to myself to vote because of how I was raised. I was always taught the importance of voting and the things that can become from voting. The three main ethical theories are the basis of the path to making decisions and how decisions are made. They set the standard for how and why people act the way they do or why and how they make the decisions that they make. It helps to determine what is right and what is wrong and how assumptions are made to come to conclusions. Although the three main ethical theories serve the same purpose of establishing ethical principles (Rainbow, 2002), they differ from one another because they each define different points and differ in a person’s duty to make ethical decisions. Utilitarianism is a consequentialist ethical theory. An action is right or wrong based on its consequences. John Stuart Mill was an important philosopher in developing the idea of utilitarianism. Utilitarianism holds that any action that  results in a greater amount of happiness in the world is a right action and any action that results in pain or less happiness is wrong. Utilitarianism can be divided into di fferent versions. Act utilitarianism is one of the versions of utilitarianism. Act utilitarianism’s goal is to maximize the overall happiness of the universe. Act utilitarianism uses the Greatest Happiness Principle which says in every situation, choose the option that you believe to be most likely to produce the greatest possible happiness or least possible unhappiness for the all people who will be affected. An act utilitarian would determine if robbing a bank is a right action or not by determining how much happiness the robbery would create. To do this he would have to use the hedonistic calculus, which is a way of adding up all the happiness that everyone affected by an action would receive. If the results of this calculation show that the bank managers, the hundreds of investors, and the police would all be unhappy with this action and only the robber and maybe his family would be happy, then robbing the bank is a wrong action. If the bank managers did not care about the customer’s money, the FDIC insured all the stolen money, the police wer e not unhappy because of the robbery, and the robber was extremely happy because he could move to the Caribbean and never work again, then robbing the bank would be a right action. There are many good points to act utilitarianism. It is very appealing because most people want to increase their happiness and reduce their pain. Act utilitarianism says that people could do that and they would not only make everyone happier but they would also be doing what is morally right. Act utilitarians will not have conflicts over any action being right or wrong because the hedonistic calculus is an objective test that proves the amount of please or pain that will result. It is a standard that all actions can be evaluated by. Another point or act utilitarianism that can be seen as an advantage over rule utilitarianism is that each individual situation can have a different action be right. This means that in every situation the right action will provide more happiness or less pain as opposed to rule utilitarianism where the individual situations do not matter. Act utilitarianism also has some disadvantages. One major fault of act utilitarianism is that some actions would produ ce a greater amount of happiness if they were done in secret. The same action, however, would produce less happiness if it were done in public. That means that the exact  same action and situation would be right if no one knew about it but wrong if enough people were aware of it. If people know about an action and believe it is wrong, then wouldn’t it be just as wrong if no one knew about it? The action would still have the same affect on the same amount of people, they just would not know about, so they could not be unhappy about it. Act utilitarianism can also seem unjust because the hedonistic calculus may say that it is right to take away the rights of a person because it will contribute to the overall happiness in the universe. Act utilitarianism would say an action producing pain for a small number of innocent people is right as long as the rest of the world is happy about it. Another problem is the feelings of a person are disregarded; only the consequences are important. Some other problems with act utilitarianism are if a person has never experienced a similar situation, then they will be unable to perform the hedonistic calculus because they will not know if people will be happy or not. It also may not be possible to compare the different people’s happiness. Act Utilitarianism has many problems. If everyone acted according to act utilitarianism, then the majority or people would probably be happier. But morally correct actions do not necessarily have to make people happy, so act utilitarianism might not be a good way to determine if an action is really right or wrong. References 2006 Pearson Prentice Hall Upper Saddle River NJ 07458 The Legal Environment of Business: A Crititical Thinking Approach 4th Edition Nancy K. Kumasek, Bartley ABrennanm M. Neil Browne, Bowiling Green University 2009 Oxford University Press Business Ethics and Ethical Business Robert Audi, University of Notre Dame New York /Oxford 2011 SAGE Publications, Inc Strategic Corporate Social Responsibility: Stakeholders in a Global Environment 2nd Edition William B Werther Jr(University of Miami) and David Chandler (University of Texas at Austin) 2013 South-Western CENGAGE Learning Business Ethics: Ethical Decision Making and Cases 9th Edition O. C. Ferrell, John Fraedrich and Linda Ferrell Mason, Ohio

Saturday, September 14, 2019

Analyzing Recreation & Leisure Essay

The therapeutic recreation process is a systematic method of planning and providing services for individuals with disabilities. The process is based on a systems theory approach. The system is designed for a guide for a well-defined, goal-oriented purpose to the activity or program being provided. It involves four phases: assessment, planning, implementation and evaluation. Use of the therapeutic recreation process is not dependent on location, but on systematic and consistent use of assessing, planning, implementing and evaluating services for people with disabilities. The process is applied in settings like hospitals, long-term facilities and useful in leisure education and recreation participation settings, like park and recreation agencies and schools. Delivering therapeutic recreation services in community setting has been successful when the therapeutic recreation process is applied. It is not the setting that determines the use of the therapeutic recreation process, but the needs of the clients. Using the therapeutic recreation process allows the therapeutic recreation specialist to individualize within recreation programs designed specifically for people with disabilities and to systematically develop support plans for inclusive recreation programs. The therapists conducts an assessment that identifies the client’s abilities and limitations by asking a series of questions related to social skills and observing their interactions with their peers. Information is gathered not only for the client, but also from family, caregiver, social worker, friends, and vocational counselor to provide thorough information prior to participation so that the client needs may be addressed. The purpose is to determine the needs of the individual in relation to the independent functioning in recreation settings. Materials include questions designed to determine an individual’s needs related to independent recreation participation. Read more:Â  Essay on Leisure and Recreation in Action Program descriptions clarify activity content, participation requirements, possible risks, and intended outcomes that aid in determining these needs. Thorough and accurate information about the individual is necessary, even when participation is self initiated and voluntary. Without accurate information the quality of an assessment is compromised. Programs and activities may be pre-planned; assessments enable the therapeutic recreation specialist to individualize interventions, accommodations, and teaching strategies within group activities. For example, the leisure education program in which the client is registered may have a group goal to improve socialization skills through participation in group activities, but the client will have a goal more specific to their needs, such as the client will use socially appropriate means to identify deficits in specific activity skill (i. e. sports), as well as general skill (i. e. social skills). In addition, assessments for an individual participating in a specialized recreation program may differ from an assessment used with someone who is interested in participating in an inclusive recreation program. Assessments applied to those participating in separate programs often ask for more detail about the person’s level of functioning that an assessment used to analyze participation in inclusive recreation would. A unique aspect of a community recreation assessment is that it can be a lifelong process. Unlike treatment settings, such as hospitals where a therapeutic recreation specialist may only work with and individual for a brief period of time, people with disabilities who participate in community recreation programs often remain involved in programs for many years. From the assessment of the client’s social skills, the therapist discovered that the client had trouble initiating and sustaining conversations. For example, the client would stand by themselves and watch their peers rather than joining in conversations. When the client’s peers would include them in conversations, the client would walk away. The therapeutic recreation specialist found that the client often feels like they do not know what to say to others. The planning phase of the therapeutic recreation process can guide a therapeutic recreation specialist in developing individualized goals and objective for the client and then select recreation activities to meet the goals and objectives. The planning component is helpful for identifying activities to meet goals and objectives that promote independent recreation functioning. Some activities have the potential for improvement of functioning (i. e. warm water aquatics) in treatment and rehabilitation settings. The therapist selects a twelve week leisure education program that includes social skills training components to meet the objectives outlined for the client. Leisure education focuses on the development and acquisition of leisure-related skills, attitudes, and knowledge so a person can express him/herself through leisure. Community recreation therapeutic recreation programs provide and ideal environment to apply leisure education goals by teaching how to access and utilize community recreation resources, as well as how to develop skills related to independent recreation functioning. The therapists forms goals, develops objectives, specifies activities (i. e. social skills) and determines a means of evaluation. According to Austin and Crawford (1996), the implementation phase of the therapeutic recreation process is the action phase and involves carrying-out the individual or group program plan. The therapeutic recreation specialist carries out the social skills and dance program, focusing on group and individual goals, For example, the group will be taught how to appropriately ask someone to dance and the client will be taught ways to initiate conversations with dance partner. The implementation phase involves coordinating and executing recreation activities proposed in the plan, as well as documenting information about the individual (i. e. his or her responses), the program (i. e. time of day, duration), and the activities (i. e. competitive vs.learning). Implementation of the individual plan in the recreation setting requires focusing to social (i. e. attitudinal), programmatic (i. e. adaptations), and environmental (i. e. accessibility) issues. For example, general recreation programs in which people with disabilities can be included may not be structured to accommodate people with a variety of disabilities. The therapists may implement numerous adaptations or accommodations according to the individual’s disability and have knowledge and skills to make these adaptations to facilitate participation. Other factors that could affect the implementation of the individual plan include inconsistent attendance of a participant with a disability, unanticipated facility/environmental issues, lack of support from family/caregivers, inconsistency of general recreation staff, and inappropriate program placement. The therapist conducts evaluations on the client’s skills at the end of the twelve week program by asking the same series of questions asked in the assessment phase and conducting an observation. The purpose of the evaluation phase is to assess the client’s response to the planned program and the plan’s effectiveness and determine whether revisions are necessary. While conduction the evaluation, the therapists can interview the participant, speak with family members or caregivers, review documentation, administer questionnaires, and observe the participant while engaged in the activity. Conducting a mid-term evaluation will aid in the clients process and help in necessary adjustments to a person’s program plan. Thorough and accurate documentation is a critical component of the evaluation process. An important concern with evaluative documentation in the settings is that the information is made available to others and is ultimately utilized. For example, at the conclusion of the leisure education program, the client may choose to enroll in a new program with different general or therapeutic recreation staff. Assessment and evaluation information should be passed on to the staff of the client’s new program to ensure continuity of goals and objectives. Applying the evaluation phase of the therapeutic recreation process in the therapeutic recreation settings can be advantageous in that information tracking can be done over a long period of time, enabling in-depth, longitudinal evaluations. However, a limitation of conducting the evaluation phase of the therapeutic recreation process I the settings is that pieces of information gathered at different points in time may become fragmented and not unified in one location. The therapist’s role is to compile the various evaluative elements into comprehensive evaluation document to be used across specialized and inclusive contests over time. RESOURCES Austin, D. R. , & Crawford, M. E. (1996). Therapeutic recreation: An introduction. (2nd ed. ). Boston: Allyn and Bacon. Howe-Murphy, R. , & Charboneau, B. (1987). Therapeutic recreation intervention: An ecological perspective. Englewood Cliffs, NJ: Prentice Hall, Inc. Sylvester, C. (Ed. ). (1996). Philosophy of therapeutic recreation: Issues and ideas. Volume II. Ashburn, VA: National Therapeutic Recreation Society Peterson, C. A. , & Gunn, S. L (1984). Therapeutic recreation program design: Principles and procedures. (2nd ed. ). Englewood Cliffs, NJ: Prentice Hall, Inc RECREATION EVALUATION RCSM 351 12/07/2010 PEGGY PEARSON.