International Case : Reengineering the Business Process at Procter & Gamble

Free Essays - Angela’s Ashes :: Ashes

Angela’s Ashes  In Frank McCourt’s diary Angela’s Ashes, the association between tone, sentence structure, and perspective join to make a compelling equalization of silliness and pathos.â This is appeared through the viewpoint of minimal Frank McCourt. Sometimes it is human instinct to attempt to cause a catastrophe to appear to be better than it is so as to go on with our lives.â Frank’s battle to make his circumstance as a poor, Catholic, Irish kid progressively endurable, is shown through the positive tone, ground-breaking linguistic structure and untainted perspective. Silliness and tenderness meet up when Frank takes bananas from the Italian, yet later a similar Italian gives him a sack of fruit.â Frank realizes that he can’t purchase the bananas and he knows likewise the Italian won’t part with them seen when Frank says; â€Å" Italians are not known for parting with bananas† (p.35).â We can consider the to be in the robbery as the â€Å" twins drool and bite and spread bananas over their countenances, their hair, their clothes† (p.36).â The disaster is that the McCourt kids are poor and need to fall back on asking and taking to survive.â When the writer uses such words, for example, â€Å"slobber† (p.36), â€Å"little buddas† (p.36), he is attempting to make a grievous circumstance increasingly tolerable and charming to the peruser.  When the McCourts are at their new home, fourteen days before Christmas, the kids get back home and locate the entire first floor flooded.â They conclude that they will remain up steps, which they call â€Å"Italy† (p.118), and the ground floor â€Å"Ireland† (p.118).â The funniness in this disaster is the house is so run down that water spills in and floods the bottom.â Instead of anguish and whining about the house they move upstairs and make the best out of it and attempt to live normally.â The peruser should locate this clever from the manner in which the family discusses it, they attempt to make the circumstance increasingly tolerable by including a feeling of humor.â They leave the â€Å"Pope† (p.118) first floor on the grounds that Angela doesn’t â€Å" need him on the divider scowling at me in the bed† (p.118).â The grammar utilized is to cause the peruser to feel sorry for the family when the entire ground floor is overwhelme d yet additionally the writer needs to make the peruser chuckle when the family chooses to help the circumstance by making a gutsy dream.  One of the more entertaining minutes is where Frank vomits up the host and his Grandmother says she â€Å" has God in her backyard† (p.

Does Drinking Alcohol Kill Brain Cells

Does Drinking Alcohol Kill Brain Cells Theories Biological Psychology Print Does Drinking Alcohol Kill Brain Cells? By Kendra Cherry facebook twitter Kendra Cherry, MS, is an author, educational consultant, and speaker focused on helping students learn about psychology. Learn about our editorial policy Kendra Cherry Updated on May 04, 2019 Lumina Images / Blend Images / Getty Images More in Theories Biological Psychology Behavioral Psychology Cognitive Psychology Developmental Psychology Personality Psychology Social Psychology Psychosocial Psychology The idea that having a few too many drinks permanently kills off brain cells has been around for some time. Chronic heavy drinking has long been associated with mental deficits. Alcohol exposure during critical periods of brain development, such as prenatally or during the teenage years, is also particularly dangerous. But is having that glass of wine after dinner really putting you at risk for neural loss? What Studies Show Experts believe that drinking does not actually lead to brain cell death.  In fact, researchers have found that moderate drinking can have a number of health benefits, including improved cognitive abilities and lowered cholesterol levels. One study that involved comparing the number of neurons found in the brains of alcoholics and non-alcoholics found that there was no difference in neocortical neurons between the two groups. Even heavy binge drinking and long-term alcohol abuse dont actually result in the death of brain cells. Instead, alcohol damages the dendrites located in the cerebellum and reduces the communication between neurons. Researchers discovered that alcohol use not only disrupts communication between neurons; it can also alter their structure. One thing it does not do, they found, is kill off cells. In fact, studies involving rats found that halting alcohol intakeâ€"even after chronic abuseâ€"allows the brain to heal itself. Alcohol and Brain Damage While actual neural death might not be caused by alcohol, alcohol abuse can and does lead to brain damage. Long-term alcohol abuse can lead to a deficiency in an important B-vitamin called thiamine. This deficiency can cause Wernicke-Korsakoff syndrome, a serious neurological disorder linked to alcohol use that does result in the loss of neurons in the brain. The syndrome is characterized by memory problems, amnesia, and lack of muscle coordination. In this case, it is important to note that the loss of neurons is caused by the thiamine deficiency, not by the actual alcohol use. Obviously, this does not mean that people should ignore the potential dangers of alcohol. The National Institute on Alcohol Abuse and Alcoholism notes that a number of factors can influence exactly how alcohol impacts the brain, including how much and how often a person drinks, how long the individual has been drinking, prenatal exposure to alcohol, and the overall state of a persons health. Something else to consider: While alcohol might not actually kill brain cells, research does suggest that high levels of alcohol can interfere with neurogenesis  or the formation of new brain cells. Until fairly recently, many experts believed that adults were not able to grow new neurons in the brain. That myth has since been dispelled, and brain experts now recognize that specific regions of the brain continue to form new cells even well into old age. Bottom Line Researchers believe that alcohol does not kill brain cells. It can, however, impair brain function and have other serious health consequences.

The Phases of the Moon Explained

One of the questions most often asked to astronomers is: What are moon phases? Most people know that the Moon appears to change shape over time. Does it look round and full? Or more like a banana or a lopsided ball? Is it up in the daytime or the nighttime? Throughout each month, the Moon appears to change shape while it appears in the sky at different times, including in broad daylight! Anyone can observe these changes as they happen. The Moons ever-changing shapes are called lunar phases. Gradual Change Anyone Can Measure From the Back Yard A lunar phase is simply the shape of the sunlit part of the Moon, as seen from Earth.  Phases are so strikingly obvious that we almost take them for granted. Moreover, they can be observed easily throughout the month from the backyard or via a simple glance out the window. The Moons shape changes for the following reasons: The Moon orbits Earth.Both Earth and the Moon orbit the Sun.The Moons orbit is the same length as the time it spins on its axis (about 28 Earth days), which means that we see the same part of the lunar surface all month.The Sun illuminates both Earth and the Moon. Get to Know the Lunar Phases There are eight phases of the Moon to track each month. New Moon:  During New Moon, the side of the Moon facing us is not illuminated by the Sun. At this time, the Moon is not up at night, but it is up during the day. We just cant see it.  Solar eclipses can occur during the New Moon, depending on how the Sun, Earth, and Moon line up in their orbits. Waxing Crescent: As the Moon waxes (grows) into its crescent phase, it begins to show up low in the sky right after sunset. Look for a silvery-looking crescent. The side facing the sunset direction will be lit up. First Quarter:  Seven days after New Moon, the Moon is in first quarter. Only half of it is visible for the first half of the evening, and then it sets.   Waxing Gibbous:  After First Quarter, the Moon appears to grow into a gibbous shape. Most of it is visible, except for a dark sliver that shrinks over the next seven nights.  Look for the Moon at this time during the afternoon, too.   Full Moon:  During the Full Moon, the Sun lights up the entire surface of the Moon that faces Earth. It rises just as the Sun sets and disappears beneath the western horizon when the Sun rises the next morning. This is the brightest phase of the Moon and it washes out the nearby part of the sky, making it difficult to see stars and faint objects such as nebulae.   Ever hear of a Super Moon? Thats a Full Moon that happens when the Moon is closest in its orbit to Earth. The press likes to make a big deal about this, but its really a very natural thing: On occasion, the Moons orbit brings it closer to Earth. Not every month has a Super Moon. Despite the hype about Super Moons in the media, its difficult for the average observer to notice one, because the Moon might appear only slightly larger in the sky than normal. In fact, the well-known astronomer Neil deGrasse Tyson pointed out that the difference between a regular Full Moon and a Super Moon is analogous to the difference between a 16-inch pizza and a 16.1-inch pizza.   Lunar eclipses occur only at Full Moons because the Moon is passing directly between Earth and the Sun in its orbit. Due to other perturbations in its orbit, not every Full Moon results in an eclipse.   The other Full Moon variation that often grabs media attention is  a Blue Moon. Thats the name given to the second Full Moon that occurs in the same month. These dont happen all the time, and the Moon certainly doesnt appear blue. Full Moons also have colloquial names based on folklore. Its worth reading about some of these names; they tell fascinating stories about early cultures. Waning Gibbous: After the glorious appearance of Full Moon, the lunar shape starts to wane, meaning it gets smaller. Its visible later at night and into the early morning, and we see a steadily shrinking shape of the lunar surface thats being lit up. The side that is lit up is facing toward the Sun, in this case, the sunrise direction. During this phase, look for the Moon during the day—it should be in the sky in the morning.   Last Quarter: At Last Quarter, we see exactly half the sunlit surface of the Moon. It can be seen in the early morning and daytime sky.   Waning Crescent:  The last phase of the Moon before returning to New Moon is called Waning Crescent, and it is exactly what it says: a steadily-shrinking crescent phase. We can see only a small sliver from Earth.  Its visible in the early morning, and by the end of the 28-day lunar cycle, it has vanished almost entirely. That brings us back to  New Moon to start the new cycle. Making Lunar Phases at Home Creating lunar phases is a great classroom or home science activity. First, set up a light in the middle of a darkened room. One person holds a white ball and stands a short distance from the light. He or she turns in a circle, just like the Moon does as it turns on its axis. The ball is illuminated by the light in ways that almost exactly match lunar phases.  Ã‚   Observing the Moon over the course of a month is a great school project, as well as something anyone can do on their own or with family and friends. Check it out this month!

The Legacy Of The Vietnam War Essay - 1246 Words

Robert S. McNamara served as the Secretary of Defense from 1961 to 1968 under Presidents Kennedy and Johnson. While historians place considerable focus on his role in the Vietnam War, McNamara also helped shape the U.S.’s greater Cold War strategy. A large component of this included the relatively new field of nuclear politics. He understood the significance of nuclear weapons as a strategic tool for bargaining. Through clear messaging, the weapons could create gains while never actually being fired. However, he also proposed that nuclear war could be limited, and not inevitably lead to global extinction. His contemporaries often dismissed this view, and indeed it remains controversial. After 1968, the former Secretary continued to advise nuclear policy through published papers, adding considerable fodder for our discussion of his positions on the topic. In Arms and Influence Thomas Schelling spends significant passages describing McNamara’s concept of limited nuclear war. He quotes a speech from 1961 in which McNamara insists, â€Å"principle military objectives†¦should be the destruction of the enemy’s military forces, not of his civilian population.† With traditional weapons, the enemy army generally has to fight its way through the defending army before accessing civilians. Nuclear missiles eliminate this intermediate step, allowing a hostile body to quickly destroy a great amount of civilian life without engaging the other army. McNamara advocated a kind of limited war thatShow MoreRelatedThe Legacy of the Vietnam War2297 Words   |  10 PagesThe Legacy of the Vietnam War The Legacy of the Vietnam War University of Phoenix The Legacy of the Vietnam War The Vietnam War (1965-1975) was fought between the North and South Vietnam. The North was called Democratic Republic of Vietnam and the South was the Republic of Vietnam which was supported by the United States. The Vietnam War brought so many mixed emotions, fear from communism, and many lost lives. The Vietnam War was also very costly the war had spending over $140 billion dollarsRead MoreThe Legacy Of The Vietnam War1113 Words   |  5 PagesThe Vietnam War, similar to the past wars broke down, had an enduring financial legacy because of the expanded levels of government consumption which was financed by expansions in tax collection from 1968 to 1970. The victory in spending plan deficiencies was driven by both military and non-military expenses in mix with an expansionary financial arrangement that prompted quickly rising swelling in the mid-1970s. Figure six demonstrates the expansion in government spending which crested in 1968. UtilizationRead MoreThe Legacy Of The Vietnam W ar1832 Words   |  8 PagesThe Vietnam War is widely regarded as the lowest point in the history of U.S. foreign affairs. It mercilessly dragged an unwilling country on a fatal ride for twenty years, all while receiving low approval ratings and high funding. 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Therefore when war broke out between North Vietnam and South Vietnam the United States with its very anticommunistRead MoreThe Legacy Of The Vietnam War967 Words   |  4 Pagesyears afterwards. The Vietnam War had been going on for nine years up to this point, and the events that would occur during 1968 would help solidify anti-war sentiments. One of these events is the Tet Offensive, which occurred on January 30th, a campaign that targeted strategically important cites, all major US bases, and the Saigon embassy. While the losses were much heavier on the enemy side, the effects on the ARVN and the US army were more severe, with the realities of the war being exposed (RoarkRead MoreThe Legacy Of The Vietnam War1691 Words   |  7 Pages1942, in the throes of World War II and the lingering aftershocks of the Great Depression, the movement of social and technological change that Brenhofer experienced was more than a quantitative list of advancements and historical events, but the melding of the two into a continual and formative span of life. The upheavals that Brenhofer would come face to face with in his time were indescribable, whether they be the lasting effects of the Vietnam War and every war that followed, or the events thatRead MoreThe Vietnam War : Nixon s Policy And Legacy Essay1540 Words   |  7 PagesThe Vietnam War: Nixon’s Policy and Legacy The true history of the Vietnam War does not appear to be widely know, and did not begin with the Eisenhower Administration, but in fact actually dates back to 1945 and the end of WWII. The issues first began when the Japanese recognized their lost efforts during WWII and surrendered. This is now as the First Indochina War, which took place between 1946 and continued until 1954. Their surrender left Vietnam vulnerable as they were now any formal nationalRead MoreThe Failure Of Guerilla Warfare Methods During The Vietnam War1369 Words   |  6 PagesGuerilla Warfare Methods in the Vietnam War: An Analysis of the Causality of the â€Å"Counter Insurgency† Governmental Policies and the Presidential Campaign of 1968 This colloquium will define the connection between various sources related to the â€Å"counter insurgency† policies of the American government throughout the 1960s that caused a slow escalation of the Vietnam War in the fight against communist expansion in Southeast Asia. The Campaign of 1968 defines the legacy of president Kennedy â€Å"counter

Joyce Corporation Ltd. Financial Summary Analysis - MyAssignmentHelp

Question: Discuss about the Financial Analysis for Joyce Corporation Ltd. Answer: Introducton: The main area of its business for Joyce Corporation is about Auctioneers and Valuers, home furnishings and kitchen ware. The company is listed at ASX having its head office at Perth, Western Australia. The companys 4 units are Lloyds-Auctioneers and Valuers, WallspanKitchens Wardrobes, Kitchen Connectionkitchen Wardrobes and Bedshedall about bedroom furnishings. It is listed in the Australian Securities Exchange or ASX. It also started property business but it makes divestment in this business. It started foam and furniture manufacturing business. The company was established in 1886 and is based in Osborne Park, Australia (Joycecorp, 2016). There are in total 44 store locations with 209 staff members and 4 business units. Company is I the business of Bedshed Franchising Company Stores (Bedshed). The Companys different portfolios include Stores owned by the company, retail kitchen stores operation and franchising. The stores owned by the company are mostly in absolute retail business in retail and kitchen sector or industry. KWB Group Pty Ltd (KWB) is in operation of customised designing of kitchens and wardrobes. The furniture retailing business stores is very specialist type of furniture type like bedding and bedroom products which are in good demand in South Australia, Queensland, and Victoria, Western Australia (Joycecorp, 2016). Profitability: The company is 130 years old and is having its headquarters at Perth, Western Australia. It mostly serves the Australian market. The business of the company has grown many folds in last two years. The sales have increased significantly in 2015 compared to 2014 figures. The company plans to consolidate all its warehouse locations to a centrally located area either in Perth or at a place where its location will help in logistics to become economical. Bedshed stores are all located in Western Australia, Queensland, and New South Wales. The leasing business of commercial property started with leasing at New South Wales. The company also started retailing in bed linens, kid beds, beds, mattresses, wardrobes and kitchens customized (Drake, Pamela Peterson, 2015). RATIO ANALYSIS 2015 2014 JC JC JC JC RETURN ON ASSETS 11.40% 4.29% PAT 5221 1570 ASSETS 45814 36618 RETURN ON EQUITY 19.74% 6.91% NET INCOME 5221 1570 EQUITY 26450 22730 GROSS PROFIT MARGIN 50% 7% GP 17259 854 SALES 34737 12657 NET PROFIT MARGIN 15% 12% PAT 5221 1570 SALES 34737 12657 The net profit from continuing operations for the year 2014 is $ 1,570,000 which is approximate about 1.5 times the profit of the year 2013 which was $ 668,000. While the profit for the year 2015 grew from $ 1,570,000 of the year 2014 to $ 5,221,000 which is approximately 3.325 times. This phenomenal jump is a very positive sign that the companys operations are moving in the right, targeted, desired growth path and this is evident from the jump of a profit from $ 668,000 for the years 2013 to $ 5,221,000 for the year 2015. That means a growth by almost eight times within a time period of 2 years. The bottom line has increase significantly compared to top line of the company. The bottom line has improved but significant improvement can be seen in the top line. The indication is proper growth in revenue and of the margin of the company (Edmister, 1972). Asset Efficiency: Total current assets have grown from $ 5,464 in the year 2014 to $ 32,866 in the year 2015 making the growth by 6 times. This means that the business is growing very fast and if the trend is kept ongoing then it will be a great competitor to face. RATIO ANALYSIS 2015 2014 JC JC JC JC DAYS INVENTORY TURNOVER 44.8262 180.943 AVERAGE INVENTORY X 365 783472.5 742410 COGS 17478 4103 ASSETS TURNOVER 0.8428 0.34188 TOTAL SALES 34737 12657 AVERAGE ASSETS 41216 37022 DAYS DEBTOR TURNOVER 5.21699 20.4604 AVERAGE DEBTORS X 365 181222.5 258967.5 SALES REVENUE 34737 12657 The turnover days of inventory has improved dramatically. In 2015 days inventory turnover is of 45 days improved from 181 days. This indicates the fact that rollover of inventory has improved. Higher rollover or the turnover is favourable to boost sales. The better sales figure reflects to the bottom line of the company. The asset turnover figure indicates the efficiency of the management to use the assets to the fullest to boost sales. The sales have improved dramatically in 2015 and the asset turnover has also improved to 0.84. This indicates better asset management. The improvement of the debtors turnover days indicate that the company is managing receivables properly and ensuring that the cash is collected from the receivable in proper time (Myaccountingcourse, 2016). Liquidity: The cash position for the years 2014 was $ 816 which grew to a very high level of $ 5,962 in the year 2015. That means the cash in hand have grown by almost 7.3 times within a years time. This shows that the operations are better than a year ago. The main area of concern here is that the expenses on the payments made to the employers and suppliers have also grown by 2.13 times from the year 2014 in the year 2015. If this can be controlled it would be better. RATIO ANALYSIS 2015 2014 JC JC JC JC CURRENT RATIO 2.45708732 1.37736325 CA 32866 5464 CL 13376 3967 QUICK RATIO 2.29373505 1.27249811 CA-INVENTORY 30681 5048 CL 13376 3967 Despite lower inventory and lesser collection days the current asset of the company increased in 2015 and the improvement is significant. The asset quality has also improved. The quality of current assets has improved compared to current liability. This indicates proper financial condition of the company (www.inc.com, 2016). Capital Structure: This consists of contributed equity, Reserves, Non-controlling interests, Retained earnings/ (Accumulated losses). The amount for Capital structure of Equity for the year 2014 was $ 22,730 which grew to $ 26,450 in the year 2015. That means a very nominal growth by 1.16 times but this increase is quite substantial as the amount included retained earnings for $ 5,314 for the year 2015 which grew from $ (-482) in the year 2014, that means a growth by 11 times in the year 2015 from 2014. RATIO ANALYSIS 2015 2014 JC JC JC JC DEBT EQUITY 0.7321 0.611 TOTAL LIABILITY 19364 13888 TOTAL EQUITY 26450 22730 GEARING RATIO 0.4227 0.379 TOTAL LIABILITY 19364 13888 TOTAL ASSETS 45814 36618 EQUITY RATIO 0.5773 0.621 TOTAL EQUITY 26450 22730 TOTAL ASSET 45814 36618 The liability has increased compared to equity on the other hand the liability has also increased compared to assets. This indicates that the company has leveraged it position to invest in assets. The assets added in 2015 are funded out of debt not out of the equity. The acceptable level of leverage is better for every company (www.investopedia.com, 2016). Interest serving ratio: RATIO ANALYSIS 2015 2014 JC JC JC JC INTEREST COVERAGE 4.4656 2.809 EBIT 1170 958 INTEREST 262 341 The increase in bottom line and the EBIT figure is indicating better interest coverage position for the company in 2015. The net profit is at the comfortable level despite increased leverage position of the company in 2015. Cash Flow: Three main sections of companys net cash flow areas Receipts from customers. Cash acquired from business combination, net of considered cash. Proceeds from sale of assets. Section showing strongest net cash flow Receipts from customers. The reason for its strong net cash flow from investing activitiesdue to two factors the cash flow from this sector is strong because of sale proceeds from asset sales and from business combination cash gain after netting off consideration. Despite payment of the borrowed amount in 2015, the company has managed to hold on to $5962000 in 2015. This indicates better financial condition and the cash position of the company (www.inc.com, 2016). Market Performance: The company is in competition with a few companys who are in the similar business in the Australian region. The main competitors are Adairs Limited: this company is one of the main competitors of Joyce Corporation Ltd. It has five types of store formats like Adairs, Adairs Homemaker, Adairs Outlets, Urban Home Republic (UHR) and Adiars. This company is in retail business of home furnishings and home wares. Kingform Health Home textile Group Limited: this is a holding company dealing with home textiles like quilt, memory pillow, microfiber quilt bedding sets, fabric microfiber filling polyester cotton, embroidery pillow, silk jacquard bedding sets. RATIO ANALYSIS 2015 2014 JC JC JC JC P/E RATIO 9.5062 0.895 MARKET PRICE 1.54 0.51 EPS 0.162 0.57 Companys share prices as on 30th June, 2015$ 1.08 per share. Companys share prices is as on 30th June, 2014--$ 0.51 per share. The share price has jumped by almost 2.11 times per share within a span of 1 year from $ 0.51 in 2014 to $ 1.08 in 2015. Due to better financial performance the market price has doubled with in the span of one year. The P/E has also improved along with better performance of the company (Google, 2016). References: Drake, Pamela Peterson, 2015. Financial ratio Analysis. [Online] Available at: https://educ.jmu.edu/~drakepp/principles/module2/fin_rat.pdf [Accessed 19 September 2016]. Edmister, R.O., 1972. An Empirical Test of Financial Ratio Analysis for Small Business Failure Prediction. [Online] Available at: https://journals.cambridge.org/action/displayAbstract?fromPage=onlineaid=6318448fileId=S0022109000017567 [Accessed 13 September 2016]. Google, 2016. Joyce Corporation Ltd. [Online] www.google.com Available at: https://www.google.com/finance?cid=680892 [Accessed 19 September 2016]. Joycecorp, 2016. ABOUT. [Online] joycecorp.com.au Available at: https://joycecorp.com.au/ [Accessed 18 September 2016]. Joycecorp, 2016. Corporate History. [Online] joycecorp.com.au Available at: https://joycecorp.com.au/index.php/corporate-history/ [Accessed 16 September 2016]. Myaccountingcourse, 2016. Financial Ratio Analysis. [Online] Available at: https://www.myaccountingcourse.com/financial-ratios/ [Accessed 19 September 2016]. Nigudkar, A., 2016. How to Analyze Financial Health of a Company in 6 Easy Steps. [Online] www.financewalk.com Available at: https://www.financewalk.com/financial-health-company-analysis/ [Accessed 13 September 2016]. www.inc.com, 2016. Cash Management. [Online] Available at: https://www.inc.com/guides/finance/cashmanagement.html [Accessed 18 June 2016]. www.investopedia.com, 2016. Ratio Analysis. [Online] Available at: https://www.investopedia.com/terms/r/ratioanalysis.asp [Accessed 15 Augustus 2016].

Moving Beyond Simple Conflict of Interest

Introduction This paper discusses some issues related to the Greber case. Greber was a physician and was the owner of Cardio-Med, Inc. The company assisted physicians by making available certain medical equipments to record the cardiac details of patients.Advertising We will write a custom case study sample on Moving Beyond Simple Conflict of Interest specifically for you for only $16.05 $11/page Learn More The physicians were paid a certain amount for every patient that they referred. The case deals with out of the way payments made to physicians in order to get more referrals from them. Such payments were more than the actual worth of the jobs done. The case came to light and a case was lodged. How do criminal and civil law differ? Answer: The differences between criminal law and civil law pertain to the nature of crime, the person filing the lawsuit, the punishments awarded, and substantiating evidence. With regard to the nature of crime, criminal law relates to illegal conduct, whereas civil law relates to disagreements between two parties and where the complainants haven’t broken any law. With regard to the person filing the lawsuit, â€Å"In criminal cases, the government always files the litigation or lawsuit. In civil law, the plaintiff files the lawsuit and usually is a private party such as a person or corporation† (Main, 2012). With regard to the punishment awarded, in a criminal offence the punishment awarded may range from imposing fines, imprisonment, or capital punishment (depending on the severity of the crime). In civil offences, the loser is required to compensate the monetary or other losses of the winning party. With regard to the substantiating of evidence, in criminal offences, the prosecutor (most of the time) is responsible for providing the required evidence, whereas in civil cases, mostly the plaintiff has to provide evidence. However, in both cases sometimes the other party also may have to provide evidence. In what way did this differ from joint venturing? Answer: In joint venturing the parties involved have control over the business to the extent of their share. Moreover, the agreement is a legal binding for the parties involved. But in this case, there was no binding for either Medicare or the physicians. Medicare paid to the physicians as per the referrals received. The physicians had a free will to refer patients to other medical facilities from where they could get better deals. Also, there was no legal contract between the two parties. â€Å"The execution of a letter of intent (sometimes styled as a memorandum of understanding, term sheet, protocol, summary of terms, or other titles) is the first major undertaking of negotiating a successful joint venture† (Smith Southwell, 2012). In this case, there was no such understanding. Hence this case is different from joint venturing.Advertising Looking for case study on criminal law? Let's see if we can he lp you! Get your first paper with 15% OFF Learn More Do you feel that any of the physicians involved dishonored their fiduciary relationship with their patients? If so how? Answer: Yes, I do believe that the physicians dishonored their fiduciary relationship with their patients. Fiduciary relationship relates to the trust that the patients have over their physicians; trust that makes the patients believe that they will not be cheated. But in this case, in order to earn money, the physicians referred them to such clinics that charged hefty amounts (including their commission). Pamela Bucy (2010) claims that â€Å"Cardio-Med’s payment amount exceeded that which Medicare would have paid the physicians for those services† (p. 40). Medicare paid the excess amount in order to bribe the physicians to send more referrals. So indirectly the patients became a part of this payment scam where payments were made more than what was actually required. This was a financial lo ss and it was definitely a breach of trust. Summarize and give your analysis of the verdict of the case employing your own opinion. Do you agree with the verdict? Why or why not? Answer: According to the court ruling, it was ruled that Medicare made the payments to the physicians in order to induce more referrals. The court also ruled that â€Å"If one purpose of the payment was to induce future referrals, the Medicare statute has been violated† (Bucy, 2010). Stephen Pierce claims that â€Å"The Medicare and Medicaid health care programs were created in the mid-1960s in an attempt to ensure that all Americans would receive high quality health care despite their inability to pay† (Pierce, 1986). But what happened in this case was totally in contrast to what was intended. So, yes, I agree with the verdict of the court. Conclusion: As per the ruling of the court, the payments made to the physicians were done in order to attract more clients to the medical facility. Moreov er, the payments received from Medicare were diverted to the physicians; this was totally against the norms. The court ruled against Greber; Greber was found guilty. I am in favor of the judgment because it is not correct for someone to use, for profit, funds that are meant for other purposes. This case is an example of pure bribing in order to gain profits. References Bucy, P. (2010). Health care fraud: Enforcement and compliance. New York: Law Journal Press.Advertising We will write a custom case study sample on Moving Beyond Simple Conflict of Interest specifically for you for only $16.05 $11/page Learn More Main, K. (2012). What is the difference between criminal law and civil law? Web. Pierce, S. (1986). Comment: United States v. Greber and its effect on the Medicare and Medicaid programs. Web. Smith, B., Southwell, T. (2012). Joint Ventures: A Primer. Web. This case study on Moving Beyond Simple Conflict of Interest was written and submitted by user Giovani I. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Virtue Ethics, Care Ethics and Natural Law Theories Essay Example

Virtue Ethics, Care Ethics and Natural Law Theories Essay Example Virtue Ethics, Care Ethics and Natural Law Theories Essay Virtue Ethics, Care Ethics and Natural Law Theories Essay I have lived in Durham County forty 42 ? years of my life and 2 ? years in Granville County and has had the same thought for all that time. I’ve never thought of any theory to be right besides Religious Ethics. None of my life I paid attention to any other theory besides Divine Command Theory until I took this course. I was satisfied with just believing there was no way possibly another theory could come close to Divine theory. I researched and read other people opinions and I have to think about other people feelings as well. I found that I was being judgmental on my topic of Same-sex marriage. I started trying to think like homosexuals and asked myself would I want to be treated like this? I decided to ask some Gay people questions on why they were this way. As it turns out, a lot of gay people said they couldn’t help it, especially men; some women stated that they were scarred in a heterosexual marriage or relationship and turned to women instead. There were others that stated that they were molested and was confused about their identity. Almost to my disbelief, all of these people I interviewed were in the church. Most served on a ministry in the church and was very much into Christ. Throughout this semester I will be addressing the issue of Same-sex marriage. The existence of Same-sex marriage raises a moral dilemma. A moral dilemma is â€Å"a situation in theory or practice which forces an individual or group to choose between two equally important values, and whichever side one chooses they lose something† (Mundia, 2005). The moral dilemma in this case puts two values at odds. In order to help others we must not judge them and think our way is the only way. Virtue Ethics and Natural Law Theories would not support same sex marriage. Care Ethics would select same-sex marriage. The moral dilemma that arises in this practice is that most younger adults thinks that same-sex marriage is okay and majority of older adults don’t think it’s okay. Virtue Ethics, Natural Law theorist Command would not support this theory, but Care Ethics would say that the practice of same-sex marriage is right. The method of Synthetic Assimilation takes the principles of each of the major extant theories of ethics and applies them to any given moral controversy with a view to determining whether a majority of these theories would conclude that the practice is or would be morally: Right or , (b) wrong or, (c) neither right nor wrong in itself. The first two leading advantages are the strongest point in support of this approach to moral reflection and action. The method of synthetic assimilation takes seriously the views of adherents of the other theories. The elements of a moral argument are to have a reason for holding values and principles.

How Insulin Was Discovered

How Insulin Was Discovered The experiment that led to the initial discovery of insulin- the hormone manufactured in the pancreas that regulates the amount of glucose in the blood- almost didn’t happen. How Insulin Almost Wasnt Discovered For years scientists have suspected that the secret to controlling elevated levels of glucose lay in the inner reaches of the pancreas. And when, in 1920, a Canadian surgeon named Frederick Banting approached the head of the University of Toronto’s physiology department with an idea about finding that secret, he was initially rebuffed. Banting suspected a mysterious hormone was being produced in a section of the pancreas called the islets of Langerhans. He theorized that the hormone was getting destroyed by the pancreas’ digestive juices. If he could shut down the pancreas but keep the islets of Langerhans working, he might find the missing substance. Fortunately, Banting’s persuasive powers prevailed and department head John McLeod gave him lab space, 10 Langerhans hormone before it could be isolated. If he could stop the pancreas from working, but keep the islets of Langerhans going, he should be able to find the stuff!  experimental dogs, and a medical student assistant named Charles Best. By August of 1921, Banting and Best succeeded in extracting hormones from the islets of Langerhans- which they called insulin after the Latin word for island. When they injected the insulin into dogs with high blood sugar levels, those levels dropped quickly. With McLeod now taking an interest, the men worked quickly to duplicate the results and then set about running a test on a human subject, 14-year-old Leonard Thompson, who saw his blood sugar levels lower and his urine cleared of sugars. The team published there findings in 1923 and Banting and McLeod were awarded the Nobel Prize for Medicine (Banting shared his award money with Best).  On June 3, 1934,  Banting was knighted for his medical discovery. He was killed in an air crash in 1941.

Education of Students with disorders and disabilities Essay

Education of Students with disorders and disabilities - Essay Example The method used should be able to solve the problem for the student. The teacher should be able to comprehend the content first and then transform it to a form that is easy to grasp by the student (Alter, Brown and Pyle 2011). The method of teaching should enable the student to decode the problem and solve most of the problems. The individual performance of each student is necessary to enable the teacher to know the method that best suits each student. There are various strategies that include the draw a picture method, the guess and check method as well the making a table or chart method. For the guess and check strategy, the teacher should ask the students to make a guess from the information that he gives. The draw a picture strategy helps the students as it creates graphics in their minds that are important in comprehending what they are learning. The same aspect applies to the making a table or a chart method. These techniques can be used to teach both Math and English Language Arts. Using Phonemic games is also important especially in teaching English. It involves moving sound tokens for each sound segment. For example, reversing the word ‘cat’ to ‘tac’ and removing the first letter to read ‘at.’ Anyone can nurture the self-esteem and self-determination of students with special needs. Their self-advocacy skills can also be enhanced for them not to feel as though they are less worthy students. Below are some of the techniques that can help in boosting the self-esteem as well as enhancing the self-determination of these students. One of the ways you can nurture the self-esteem and self-determination of students with special needs is by recognizing and enhancing their talents. The reason this is important is because not all students are talented academically. Whatever a student is gifted in, the teacher or parent should focus on that. You should also help the students to look beyond the school. Yes, it is

Saudi Arabian Airlines aircraft maintenance Research Paper

Saudi Arabian Airlines aircraft maintenance - Research Paper Example The base of the popular airline is in Jeddah. The airline operated both international and domestic flights to more than ninety destinations in North America, Africa, Middle East, Europe and Asia. The international and domestic flights are mainly operated during the Hajj and Ramadan season. The major operation base of the airline is at the JED (Jeddah-King Abdulaziz Airport). The Dammam airport, one of the major hubs of the airline was established for commercial use in the year 1999. During the time of Dammam establishment, Dhahran International Airport was in use, but has since been turned into a military base. The airline is a recognized Arab Air Carriers Organization member. It was at one time the regions largest carrier, but following the establishment and development of some other airlines and airports, it has moved down to be the third largest since the year 2006, behind Etihad Airways and the Emirates. Function of Aircraft maintenance in the Airline The department of aircraft m aintenance in the airlines helps in supporting naval operations by the conservation of aircraft and the associated SE to the delegated maintenance level. Since all the activities of maintenance have similarities in administration, operation and mission, we find that these sections have standardized administration and organization (Mirghani, 1996). The department of maintenance helps to improve: Training and performance of maintenance personnel; maintenance efficiency and integrity for all material; equipment, system readiness and aircraft; safety; planning and scheduling of maintenance work; materials and maintenance manpower usage; end product’s end quality; Accomplishment and maintenance of combat readiness; and consistency in case of personnel or aircraft transfer between commands. All the stakeholders or parties involved in the tasks of maintenance work toward a common goal; that is ensuring that the above areas are achieved. They work under the process of management cont rol used in the department of aircraft maintenance organization. Saudi Arabian Airlines has vowed to maintain high standards of performance in all of its Saudi Airlines have endeavoured to maintain high performance standards in all features of its operation all through the year. The prompt or on-time index of performance is a key criteria of the industry that airlines strive to raise, and the Saudi Arabian Airlines usually struggles to meet the standard. Within the 1993 to 2002 period, about eight hundred and nine thousand, six hundred and twenty six flights operated successfully with an average time departure of about 90%. The airlines currently own 139 aircrafts. This includes the most advanced and latest large jets that are available in the market. Aircraft service and maintenance, punctuality and safety, are the airline’s top priority (Mirghani, 1996). The airlines utilize Information Systems to promote efficiency and productivity. Since it is the Middle East’s lar gest carrier for cargo and passengers, the airlines is also the oldest in the region. Undertake of base and line maintenance The Civil Aviation Kingdom of Saudi Arabia General Authority approved the PIA Maintenance and Engineering to carryout the line maintenance and base maintenance of the Saudi Arabian Airlines (PIA to undertake maintenance of Saudi Airlines aircraft, 2011). The activities

Components in Art Education Essay -- essays papers

Components in Art Education Balanced programs for art education have been constantly changing and adapting over the years. One program that was developed back in the late 1960’s by Elliot Eisner incorporated three areas of art into the curriculum. These included art object, art criticism and the historical context of art. His program developed into a theoretical base for art curriculum in the elementary schools that is very similar to programs used today (Madeja 2001). Today most art education programs are made up of four components. One of these components is art aesthetics. Aesthetics is the study of the nature of a piece of artwork. It analyzes the work by asking specific questions regarding the artist and the piece. The viewer becomes the judge in a sense. It tries to discover what the artwork might be representing. They could also ask what type of emotion the artist was trying to convey in their work. The viewer also takes part in analyzing the physical aspects and characteristics of the work. It focuses on the use of color, sequence and synchrony of an artwork. It notes the artist’s craftsmanship, artistic ability and proficiency in technique (Hoffman 1999). Art criticism is another component of art instruction. It includes showing appreciation for an artwork and its purpose. The critic uses their own knowledge of art and their own depiction of the work to make an opinionated statement on it. It requires background knowledge and a trained eye of perception to be able to make an accurate analysis of a person’s work. This includes knowledge of the physical details, design, technique and style of the work (Hurwitz 1991). Art history is also a component of art education. This component includes teaching children ... ... academic subject. Overby, L. (1992). Status of dance in education (Report No. ED348368). Washington, DC: Eric Clearinghouse on Teacher Education. Discusses the status of dance as a part of the elementary school curriculum. This Digest examines the rationale for dance in education, the status of dance education, and selected issues in dance education. Cato, T. (2001, January1). Reasons to support art education. Retrieved September 18th, 2002 from http://www.gaea.armstrong.edu/. Promotes the teaching of art education in Georgia. Calls for research into art education to show its benefits and advantages. Kaiser, M. (2002, June). National standards of art education. Retrieved October 29th, 2002 from http://artsedge.kennedy-center.org/. Provides the national standards for art education. Also has teaching materials and professional resources for art educators.

Determination of Interest Rates Essay

Interest rates are the payments one makes to another as the cost of borrowing funds. Interest rates should be equal to different borrowers under the same prevailing economic conditions. Various factors come into play to determine the interest rate to be paid by a borrower. This paper explores the factors used in determining the prevailing interest rates. Among the factors used to determine interest rates are credit quality, local and world economic and political conditions (Lando 143). In addition, the demand and supply of funds also determine the interest rates set on borrowings. The borrower always has a feeling that the interests charged are the best deal and that better returns will accrue from the funds borrowed. In the same manner, the lender should also feel the interest charged would have the best returns. Credit quality refers to the capability of investors to pay under a given economic situation. Interest rates are charged in direct proportionality to credit quality (Singleton et al 56). Big businesses and government can easily pay for the loans borrowed plus the interests charged. An investor may also compare the opportunity cost of money over a given period. The economic condition may be in a state of either inflation or deflation, forcing the lender to consider the opportunity cost of funds over a given period. An increase in inflation rate results in an increased rate since the expected inflation rate is also accounted for in the rates set (Sullivan et al 505-506). For instance, if in a situation without inflation, the interest rate is 4%, then this becomes 7% if the inflation rate is 3%. The declining value of collateral due to inflation may affect a borrower’s ability to pay. This will increase the risks associated with the repayment ability of the borrower. The higher risks are therefore included in the interest rate charged. Political subsidies by governments also influence interest rates. Governments can lower the interest rates on borrowers by subsidizing certain loans such as college student loans, public housing loans, and other public work program loans. Conclusion Interest rates, the excess on a borrowed money paid to the lender by the borrower, is determined by many factors. The main factor is the prevailing economic conditions. These could be inflation or deflation. The government may also subsidize certain type of borrowers to motivate them to borrow. The ability of the borrower to pay, the credit quality, is also a vital determinant of interest rates.

The Theory Of The Attachment Theory - 1742 Words

Psychologists realized that the first few years of a child s life are vital to their personality and behavioral development. One of the most critical qualities of a child s development is the child s relationship with their caregiver. From determining a child s early attachment patterns, it can help further the child s behavior in later development, and the way the child will relate to others in her years to come. The acknowledgment of this simple fact has led many psychologists to create theories and findings to support this idea. Bowlby’s creation of the Attachment Theory sparked many famous psychologists to come up with ways to support his theory. Mary Ainsworth is known to be most famous for her â€Å"Strange Situation† procedure, which determined how attached a child is with their caregiver (usually the mother). Mary Ainsworth was a Canadian developmental psychologist who was most known for her work in early emotional attachment and the Attachment theory. Although Bowlby created the Attachment Theory, which implied that all infants become attached to their caregivers regardless if the care is responsive, inconsistent, or abusive. Children who receive â€Å"responsive care† during the first couple of years of their lives will be trustful of others and identify the world as a safe and positive place. They are not afraid o explore the world around them and can develop self-confidence and successful relationships with others. Children who receive inconsistent care orShow MoreRelatedAttachment Theory And Attachment Theories1053 Words   |  5 Pages To begin with attachment theory, first everyone should understand what the attachment is. According to attachment means bonding between a child and caregiver or vice versa. The attachment theory is the theory that describes the long term interpersonal relationship between the humans. Also, it can be defined as the strong bond between parent and child, and later in peer and romantic relationship (Metzger, Erdman, Ng 85). It generates a specific fact that how the humans react in relationshipsRead MoreThe Theory Of Attachment Theory795 Words   |  4 Pages The theory from chapter 1 that I chose was attachment theory. Attachment theory, coined by John Bowlby, is a concept in developmental psychology that concerns the importance of attachment in regards to personal development. It states that the ability for an individual to form an emotional and physical attachment to another person gives a sense of stability and the means necessary to take risks, branch out, and grow and develop as a personality. One of Bowlby’s main points in attachment theoryRead MoreThe Theory Of Attachment Theory1426 Words   |  6 PagesJohn Bowlby’s Attachment theory is relevant to serial murderers since it looks at the child’s early life experiences, focusing on the bond between the mother and child (Bretherton, 1992). It argues that a break in the bond will lead the child to a life of crime and delinquency. In this paper we will discuss two points. The first point is discussing Aileen’s Wuornos life from childhood to adulthood and t he second point is explaining how her life is relevant to Bowlby’s Attachment Theory. We will finallyRead MoreThe Theory Of Attachment Theory1607 Words   |  7 PagesAttachment theory is accepted by most psychologists and psychiatrists as the best explanation for how we develop the capacity to form relationships with others and relate to our environment. It asserts that the methods we use to relate to others, manage our needs, express our demands, and shape our expectations for the world are rooted in our relationships with our early caregivers. Through these interactions we learn to balance our feelings and need states with others and to establish our varyingRead MoreThe Theory Of Attachment Theory Essay1847 Words   |  8 PagesThe concept of attachment was first introduced by John Bowlby (1969), who emphasizes the importance of mother-child relationship when he was studying children who had been separated from their mothers. Attachment is the close, enduring emotional b ond to parents or other caregivers, and it is necessary for normal social and emotional development. Mary Ainsworth expanded Bowlby’s attachment theory by devising the â€Å"Strange Situation† method to observe children’ behavior during episodes of repeated separationRead MoreThe Theory Of Attachment Theory1281 Words   |  6 PagesIntroduction Attachment theory centers around relationships and bonds formed between people. It generally focuses on long term relationships such as parents or caregivers and children. The theme of the theory is that if the primary caregiver is responsive to a child’s needs, then he or she will develop a sense of security. If a parent or caregiver does not provide this, a child will have trouble attaching and forming relationships in the future. There are theorists who have explored and researchedRead MoreThe Theory Of Attachment Theory Essay1224 Words   |  5 PagesB1/A2/A*1-John Bowlby’s attachment theory is a positive aspect to this transition as the child are likely to gain secure attachments with their key worker which enables them to work closely with each other, this then allows the child to be more comfortable with any support they receive throughout the process, however the child may become too attached to their key worker and may face issues later when the times comes f or them to separate therefore it is important for children to spend time with otherRead MoreThe Theory Of The Attachment Theory1362 Words   |  6 Pageshardwired to attach to their mothers and/or caregivers in order to fulfill this basic need. This instinctual need for attention and security was originally studied by John Bowlby in his creation of the â€Å"Attachment Theory†. Expanding from infancy to the entirety of a human life, one may see the Attachment Theory and importance of interaction in early development as a reinforcement to Maslow’s Hierarchy of Needs—which states that social engagement and sense of security are necessary in order to progress towardsRead MoreThe Theory Of Attachment Theory1510 Words   |  7 PagesAttachment theory was advanced in 1951 by British psychoanalyst and psychiatrist John Bowlby. According to this theory infants have an inborn need to be close to their main caretaker. If the attachment is deprived from an infant Bowlby argued that the infant could suffer from negative impacts on their development. This could possibly imply that children places in early daycare will later in life suffer consequences for this. The basis of attachment theory can be linked to Sigmung Freud s (1926)Read MoreThe Theory Of Attachment Theory1421 Words   |  6 Pages There are a lot of close relationship theory that are studied in social psychology but one of the main theory is attachment theory. This theory not only provides a framework for understanding emotional reactions in infants but also in love, loneliness, and grief in adults. In adults there are attachment styles that are a type of working model that explains certain behaviors that are developed at infancy and childhood. An infant requires two basic attitudes during their earliest interactions