Enron The Financial Statement - 1461 Words

Enron was one of the biggest scandals in accounting history. Enron covered all their troubled assets in complex SPE s which then made their financial statements look appealing to potential investors. The auditor was also pressured into providing a complex financial statement that was very hard to read. Nearing the end, Enron used SPE s to cover troubled assets that were falling in value, transferring these assets meant their losses would be kept off the financial statement. The general guideline at the time of FASB was that only 3% of SPE s could be owned by an outside investor. Enron used many SPE s to increase capital and to park troubled assets, so they do not appear in the financial statement. This in turn increased the cash flow and profit on the financial statements, making it look like a low risk investment for investors. Enron incorporated mark-to-market accounting for their business in 1995 and used it for their trading transactions. As stated in (Journal of Accountancy, 2015) Under mark-to-market rules, whenever companies have outstanding energy-related or other derivative contracts (either assets or liabilities) on their balance sheets at the end of a particular quarter, they must adjust them to fair market value, booking unrealised gains or losses to the income statement of the period. A difficulty with application of these rules in accounting for long-term futures contracts in commodities such as gas is that there are often no quoted prices upon which toShow MoreRelatedFinancial Statement Analysis : Enron Corp1371 Words   |  6 Pages Enron Corp. (Enron), headquartered in Houston, Texas, is the subject of an equity report published on January 26, 2001 by two Bear Stearns’ equity analysts, Robert K. Winters, and Robert D. Franson. Enron is comprised of four major business segments: wholesale energy operations and services; retail energy services; broadband services; and transportation and distribution services. This paper examines the approach of the analysts, the components used to value the company, and finally, the conclusionRead MoreDetecting Financial Statement Fraud : The Collapse Of Enron Corporation2216 Words   |  9 PagesDetecting Financial Statement Fraud The dramatic collapse of Enron Corporation, following the series of disclosures of accounting improprieties, leads to questions regarding the soundness of accounting and financial reporting standards, and contributing factors to financial statement fraud. One question relates to important internal controls ignored in the creation of special purpose entities such as LJM1 by Enron. Another question relates to how Enron’s harsh Performance Review Committee mightRead MoreEnron : The Largest Energy Trader1669 Words   |  7 PagesEnron was the largest company for energy and natural gas made possible through the merging of Houston Natural Gas and InterNorth based in Omaha. The merger made Enron the largest energy trader in the country and the seventh largest in the world. The company advanced into new fields of business by launching a broadband service unit and Enron online, where people can go to trade commodities. Enron rose quickly to become one of America’s most val uable company. It had a peak of $100 billion in revenueRead MoreENRON and Faudulent Record Keeping Practices1369 Words   |  6 PagesIntroduction Enron went from modestly outperforming the Standard Poor’s 500 in the early 1990’s to drastically outperforming it in 1999 and 2000. In 1999 and 2000, Enron stock increased 56 percent and 87 percent, respectively; compared with to only a 20 percent increase and 10 percent decline for the index during the same years (Healy and Palepu, 3 2003). While these increases were originally attributed to innovation (being rated the most innovative company in America by Fortune), it was laterRead MoreEssay on Enrons Fraudulent Accounting and Financial Information992 Words   |  4 PagesPublished financial information is issued to meet the needs and demands of their users. These range from Shareholders who will check on what direction the company is heading, whether it has achieved healthy profits, that its solvent, the value of the company and possible signs of failure. Other users are the employees, who will want to check the statements to see whether their jobs are safe and see if possible, whether there could be wage and pension increases. This report offers informationRead MoreEnron Corporation: An Electivity and Natural Gas Company1621 Words   |  7 PagesEnron Corporation was formed in 1985 when Houston Natural Gas merged with InterNorth to create an electricity and natural gas company that would eventually become Enron. After Houston Natural Gas merged with InterNorth, the former chairman of Houston Natural Gas, Kenneth Lay, was appointed as CEO of Enron. The Chief Executive Officer of Enron, Kenneth Lay’s ultimate goal was to make Enron â€Å"the world’s greatest company,† but unfortunately he failed to achieve his goa l. During the 1990s, Enron wasRead MoreThe Enron Scandal Of Enron1052 Words   |  5 Pagesaccounting firms have long played a role in convincing the public the authenticity of the corporates’ financial statements. However, the public started to become skeptical about accountants’ reliability when the Enron scandal occurred. In October 2001, SEC started an investigation against Enron for improper accounting practice. According Sherron S. Watkins, the former vice president for corporate development, Enron failed to disclose complicated deals with its partnerships to inflate the stock price. In aRead MoreEnron1042 Words   |  5 PagesLJM1 was created? LJM1 ignored some of Enron’s entries in the books that were missing. Outsiders owned less than 3% of the Special Purpose Entities equities. There was an error made by Arthur Andersen to let LJM’s financial statement to remain unconsolidated. If the financial statements had been consolidated, some of the errors could have been found. They may have even had some time to correct these errors before that had gotten so far out of control. There was not governing controls in place andRead MoreFraud Examination Enron Paper1140 Words   |  5 Pages1. Define the problem(s) Enron failed to record some of its transactions. Arthur Andersen did not allow the LJM financial statement to stay unconsolidated. 2. Analyze the situation - again, take a lessons learned approach. You might use the following questions as guides: A. What important internal controls were ignored when LJM1 was created? LJM1 ignored some of Enron’s entries in the books that were missing. Outsiders owned less than 3% of the Special Purpose Entities equities. There wasRead MoreSarbanes Oxley Act Of 20021410 Words   |  6 PagesThe Sarbanes-Oxley Act of 2002, also known as the SOX Act, is enacted on July 30, 2002 by Congress as a result of some major accounting frauds such as Enron and WorldCom. The main objective of this act is to recover the investors’ trust in the stock market, and to prevent and detect corporate accounting fraud. I will discuss the background of Sarbanes-Oxley Act, and why it became necessary in the first section of this paper. The second section will be the act’s regulations for the management, external

Mental Health Of Students With Anxiety And Depression

Today, more than ever, schools must be educated regarding the mental health of students and any challenges that they may face when working towards academic and social success. There have been many published evidence based approaches when working with students with anxiety or depression, but there are some disorders that have not had the focus that they deserve and leave school counselors and teachers attempting to navigate through services without a thorough understanding of the needs of the students. Attachment disorders fall into this category, specifically reactive attachment disorder (RAD). â€Å"Unlike many disorders that are proven or presumed to have a genetic, biochemical, or other internal basis, RAD, by definition, is caused by the environment† (Shaw Pdez, 2007, p. 71). As a result, there is little evidence of treatments that have had a major effect. However, there are interventions that have been beneficial to supporting the child in the school environment. Attachm ent disorders are rare within the general population and include only about one percent of children, while these disorders are present in about forty percent of children who were adopted or reside in foster care (Losinski, Katsiyannis, White, Wiseman, 2016). Children in foster care have been a population that I have worked extensively with and find that they are often times underserved in many aspects. By identifying the etiology, implications for the students, and interventions for school professionals,Show MoreRelatedDepression And Anxiety Among College Students Essay1376 Words   |  6 PagesIntroduction Anxiety and Depression disorders are two of the most common mental disorders in the United States (Falsafi, 2016). It appears that the two disorders are widespread amongst college students and most cannot manage the high demands and stress (Falsafi, 2016). Therefore, they feel more prone to depression and anxiety (Falsafi, 2016). According to the authors Miller Chung, mental health amongst college students in the United States is a growing public health concern and educators areRead MoreThe Connection Between Stressors And Mental Illnesses1262 Words   |  6 PagesSpecific Aims Cases of mental illness in colleges are growing. There is a increasing number of students in colleges, and with that an increasing number of students developing a mental illness. The hypothesis is that first year students from low income and lower social statuses are developing serious mental illnesses as a result of the high demands of college course loads and as a result are relying on dangerous methods of coping. The project will focus on the following: The connection betweenRead MoreThe Effects Of Bullying In Schools1136 Words   |  5 Pagesbehaviours towards an individual(s) with the intention of physical, mental or emotional harm for one’s own personal gain (Spears et el 2008, p. 6). Bullying has long and short-term effects on an individual such as alienation, engagement in violence, decline in attendance and academic performance and a higher chance of developing a mental illness (Spears et el 2008, p. 8). Recent research indicates that’s one in four Australian students are bullied in school (Baker, 2015). This demonstrates that the issueRead MoreThe Problem Of Depression And Anxiety Disorders1527 Words   |  7 Pagesthe main concerns college students face today are financial difficulties and lack of sleep. But upon closer inspection the main predicament comes into focus; mental illness. Mental illnesses detriment students immensely, with about ninety-two percent of college students suffering from some form of m ental illness. The two most common occurring mental illnesses are depression and anxiety disorders. Nearly twenty-seven percent of students experience some form of depression, which takes away all motivationRead MoreThe Prevalence Of Mental Illness1348 Words   |  6 PagesMental illness is increasingly being recognized as a challenge faced by many Canadians. The Mental Health Strategy for Canada estimates that ‘in any given year, one in five people in Canada experiences a mental health problem or illness’. (Bartram et al., 2012) The prevalence of mental illness is not exclusive to the Canadian population and it is estimated that these figures are rising. In 2004, the World Health Organization ranked major depression as third in terms of the overall burden of diseasesRead MoreEvaluating The Mental Health Of The Students And Screen For Psychological And Psychiatric Disorders Such As Depression1612 Words   |  7 Pagesof 900 students, 352 people participated in the sur vey. A total of 173 students or 51.8 percent of the participants had paid tuition fees. Of those who participated, 250 students had acquired monetary aid from their parents. Of those who borrowed money from their parents, 148 believed that the financial help caused unduly stress on their families (Ross, et al., 2006). A total of 34 student applied for financial hardships funds, with 15 receiving assistance. One hundred three students were employedRead MoreCollege Student And Mental Health1026 Words   |  5 PagesMerritt Voit Dr. Nystrom ENGL 1301 – 06 S 26 November 2016 College Student and Mental Health Getting ready to transition into the college lifestyle was something I was both nervous and excited for. The thought of a new school, teachers, friends, and living arrangements all gave me the satisfaction of feeling like a true adult. Knowing that I would finally be the one making decisions for myself and managing my own time seemed like the perfect end to all of the years of being told what to do and whereRead MoreThe Life of Univeristy Students1694 Words   |  7 Pagesinfluence towards these young adults. It is the time now that the students begin to face new responsibilities and challenges and learn to conquer them but unfortunately it hasn`t been going the way that it’s been expected to. The rising issue of mental health problems is climbing the ladder as more and more students are being accustomed to it. This is no longer seen as a simple issue; it’s becoming more complex as majority of the students are showing vital signs of helplessness. Obiviously the pathway Read MoreMental Illness Is A Condition That Affects Millions Of Americans1289 Words   |  6 PagesMental illness is a condition that affects millions of Americans, but with the correct treatment, it is becoming more and more possible to live close to a normal life. It is estimated that one in five Americans experienced some form of mental health issue within the last year. The most common form of mental illness experienced in the United States is anxiety disorders (Kinsman), which affect nearly 40 million Americans. The second most common is depression, affecting approximately 19 million AmericansRead MoreA Psychology Participant Pool Questionnaire1006 Words   |  5 Pagesthrough a psychology participant pool questionnaire, Patient Health Questionaire-9 (PHQ-9). 100 racial minority undergraduates with elevated depression were pulled from the questionnaire. Among the 100 participants, there was 45% male and 55% female with the average age being around 19. The college undergraduat es ranged from freshman to seniors with, 67% freshman, 20% Sophomores, 10% Juniors, and 3% Seniors. Among the college students, the majority were African-American at 85%, Asian 10%, and the

Encapsulation Of Local Culture And More With Practice †Free Samples

Questions: 1. Is Mr B legally able to refuse the provision of life sustaining nutrition and fluids? 2. If we comply with Mr Bs request, does this constitute euthanasia? 3. What is the difference between withdrawal of treatment and euthanasia? 4. What risks, if any, might staff face if they comply with his request? 5. On a professional level, can you personally refuse to comply with Mr Bs request? Answers: Introduction: Health Care is now providing us with a lot of options and benefits which had been unimaginable a few decades ago. The most important necessity of human civilization has evolved drastically in the past few decades by the virtue of technological innovations and the implementation of different evidence-based practices in the healthcare scenario. One of the most important benefits that the healthcare service now provide is a person centred and specialized end of life residential care which has eased the restrictions of many critically ill palliative patients. End of Life Care usually into supporting and caring for a patient that is critically ill for a prolonged period of time and is completely dependent on the care provider for basic necessities of everyday life. The improvements of healthcare has Incorporated marriage has made end of life care easy and effective while integrating holistic nursing care to the concept in an attempt to reduce the restrictions and difficulties that a palli ative patient goes through every minute of every day (Parsons et al., 2010). However despite all the innovations and advancements, there are still a few issues that an end of life care receiving patient faces. A very significant and frequently observed challenge that a palliative patient goes through while in a comprehensive end of life care is the dependency and restrictions. It has to be understood that are critically ill or disabled palliative patient has to depend on the care provider for each and every aspect of daily life starting from eating bathing to even moving if possible at all (Phua et al., 2015). The dependency on the care provider for the purpose of living every day often is a huge psychological burden on the patient, and most of them often lose the will to live any longer. This assignment will attempt to discover the end of life issues faced by a patient and voluntary elective death requests with respect to health care ethics and laws. Case description: This case study represents the 48 year old patient Mr B, who had went through a spinal cord injury I had to suffer from quadriplegia. Now it has to be mentioned in this context that quadriplegia is a paralysis of all four limbs which is generally brought about by a severe injury to the spinal cord. This type of paralysis is mostly irreversible and restricts any movement by the patient suffering from it without assistance. It has to be understood that a quadriplegic patient is cognitively intact, capable of all normal brain functions although the patient is capable of any activity. The patient in the case study as well had been capable of cognitive functions es but was completely dependent on the end of life care he was receiving in the nursing home for everything else. Now it has to be mentioned here that prior to the accident, the patient had been a lively young energetic man with a profession in the industry of adventure tourism. The accident and the mobility restriction therefore can be considered a huge burden on the consciousness and psych of the patient. However, the patient had been very courageously went through the quadriplegia for a prolonged period. However recently the condition of the patient had deteriorated significantly and he had been unable to receive nutrition in his own and has to be fed through feeding tubes. In fact even his respiration needed to be assisted by a diaphragmatic pacing. All the added complexities had been facilitating extreme stress and had been a contributing factor behind the patient losing his will to live any longer. That is the reason the patient requested that his tube feeding should be cased and he requested to die peacefully. However, there are various different laws and health care policies that define the use of assisted death or the broader concept of euthanasia. Question 1: The end of life medical decision is a very delicate subject and different nations have differential policies and protocols regarding the end of life medical decisions that a patient can take. In the most of the developed nations the right to die is an operational health law. However in order to be able to exercise the right to die, the patients will need to be in a competent cognitive health. In case of rightfully competent patient the option to refuse life sustaining treatment and nutrition is legal in many of the developed Nations (Bloomer et al., 2010). Considering the Healthcare law and practices of Singapore, the concept of Euthanasia and assisted suicide is illegal and is considered a criminal offence. Hence the concept of assisted suicide or providing the means to the patient to directly end their life the targeted measure is completely illegal in Singapore and health law. According to the authors by the virtue of s 309 of the Singapore Penal Code any abetting direct Euthanasia and attempted suicide is considered a criminal offence and any person any person assisting the procedure will be punished with imprisonment for even leading up to 10 years and will also have to submit a monetary fine. Hence, considering the engaging indirect active Euthanasia for assisted suicide will cost the Healthcare professionals associated with it criminal offence with respect to the s309 and s107 codes. However it has to be mentioned that under the AMD act, the patients going to incurable critical illness of disability with no hope of recovery can legally refuse the continuation of life sustaining mediation (Moh.gov.sg., 2018). Similarly in case of Australian law, an adult patient with optimal cognitive health and competency has the right to refuse any life sustaining treatment as well. Hence, according to the health care laws and regulations of both Singapore and Australia, the patient in the case study had complete rights to refuse the life sustaining treatment. Question 2: Euthanasia can be considered a considerably controversial topic in terms of the health care and there are numerous laws and protocols regarding the practice of euthanasia in the different nations. According to the Bloomer et al. (2010), Euthanasia can be defined as intentionally causing the death of the patient with the underlying motive of benefiting the patient and protecting the patient from any further suffering. The different forms of euthanasia, it can be voluntary where the patient will give competent and complete consent to the action that will eventually cause his or her death. The second type is non voluntary where the patient involved will not provide competent consent on where is regarding the euthanasia. The last type of euthanasia is involuntary will inevitably die due to it. Now each of the type mentioned can be further subdivided into active and passive form of euthanasia. In the active form of euthanasia the actual act that will cause the patient's death will be a di rect and it will not depend on any other confounding factor rather than the normal metabolic processes of the patient's body (Martin, 2010). On the other hand the passive form of euthanasia generally involves the natural causes of death. In this case, the healthcare professionals are the family of the patient usually takes the resistance of discontinuing or withdrawing medical treatment or life-sustaining methods so that the patient will eventually die (Ebrahimi, 2012). This type of euthanasia is considered to be the most merciful to the patient as the patient will be released from the suffering of the treatment methods and the critical illness that he is going through. Hence, it can be mentioned that if the life sustaining nutrition is discontinued are withdrawn from the patient Mr B then the healthcare professionals will not constitute euthanasia. This verdict is justifiable as patient himself has requested to the withdrawal of life-sustaining nutrition so that he can eventually the die, hence due to the withdrawal when the patient eventually dies, the death of the patient is considered as a direct result of the wishes of the patients and not due to the act of any other individual (White Willmott, 2012). Question 3: Euthanasia according to many authors is very different from withdrawing any life-sustaining treatment from a patient, when considering the point of view of a medical practitioner. It can be mentioned that euthanasia is constituted only when the patient is provided a direct means of death. Along with that euthanasia can be carried out with or without detect consent from the patient as well in case of involuntary euthanasia (Goldney, 2012). In case of withdrawing or discontinuing a life sustaining treatment on nutrition is not a direct at that could lead to instantaneous death of a patient. It has to be understood that in this case the patient and his cognitively completed decision to see any treatment and eventually face death is considered to be autonomous decision of the patient entirely. According to the Medical Treatment Act of Australia patient on his legal guardian can refuse continuation of any medical treatment or life sustaining care procedure if it is of no beneficial use of the patient or is not adding to any possibility of recovery. In this provision the main contribute in fact behind the withdrawal of the medical therapy or treatment is to relieve the pain suffering and discomfort that the patient is going through and letting the nature take the cause of death with the patient providing him ultimate relief (Alberthsen et al., 2013). According to the author the most important difference between kids drawing treatment and carrying out euthanasia is the fact that in case of euthanasia the patient is given a direct method of instantaneous death with or without competent consent of the patient. Whereas withdrawing treatment is considered as Justice by mercy as the patient is given the opportunity to attend natural death by discontinuing any complicated treatment procedure (Bartels Otlowski, 2010). And the eventual death of the patient is considered to be the consequence of the autonomous and valid decision of the patient himself. According to the law of good medical practice, withholding treatment is classified as the patient's own underlying conditions leading to death rather than a direct act by a medical care provider. Hence withholding treatment is completely different from Euthanasia in accordance with the good medical practice of any medical practitioner (Krishna, 2014). Question 4: Although the consent for withdrawing the life sustaining treatment comes directly from a cognitively components patient. There are a few legal issues and restrictions that Healthcare professional may face while listening to the request of the patient. In case of both Singapore and Australia the withdrawal of life support treatment or facility is lawfully justified in case that informed consent and inform if you still has been taken from the patient. Good medical practice constitutes of the medical practitioner engaging in a filthy practice that is based on school principals of Healthcare integrity truthfulness Fidelity compassion and confidentiality (Toh Yeo, 2010). The most important consequence of adhering to the request that the patient has made for a natural death following withdrawal of life-sustaining fluids can be considered the moral distress and deletion of professional ethics when it comes to providing care and support to the patients (Murugam, 2016). Along with that another very important risk that the health practitioners can be faced with is the account of negligence to the care needed by the patient despite the patient refusing it. It has to be understood that there is a fine line between passive voluntary euthanasia and withdrawal of life sustaining treatment. Hence the medical practitioners associated with complying with the request of the patient must have thorough documentation and follow the legal protocol for the entire procedure so that there is no confusion regarding this activity being practice of euthanasia in any circumstances (Pereira, 2011). Question 5: According to the provisions of patient centred care, adhering to each and every wish and Desire expressed by the patient or his family members is the most important area of practice standard in case of health care delivery both in Australian and Singapore and context. However when a patient willfully decides to discontinue any medical therapy that can potentially lead to the consequences of the patient there are certain professional provisions which can allow how medical practitioner to refuse engaging in such an activity. Conscientious objection can be considered a professional provision in the healthcare delivery that provides the opportunity to the healthcare professionals to consciously refuse to participate in any medical practice on organizational procedure that clash with the moral obligation and professional ethics of that particular individual (Fletcher, 2015). However it has to be mentioned in this context that conscientious objection is only valid when there is a distinctly model motivation behind the objection of a healthcare professional. It should never be based on personal convenience or prejudice and it has to be performed on the basis of autonomous informed and critically reflective choice at all circumstances (Dworkin, 2011). In this case, as the patient has been going through condition that was a reversible and no amount of therapy or treatment could provide any potential possibility of recovery of the patient, the conscientious objection can be very difficult to establish. It has to be understood that the condition of the patient has been deteriorating everyday and the existing treatment procedures for only increasing the difficulties and complications of the patient. Hence the most ethical and morally correct decision at this stage should be relieving the patient of any pain or suffering that he might be going through and provid ing him the opportunity to embrace at its most natural course. Hence, it can be mentioned that under as the treatment procedure or the life sustaining fluids in this case were only prolonging the inevitable death of the patient (Caresearch.com.au. 2018). Hence the moral justification of continuing the service despite the competent consent of the patient and his family members to withdraw the LST is not valid. Hence, personally I cannot refuse the desire expressed by a mentally healthy and competent patient. Conclusion: On a concluding note it can be mentioned that the importance of the end of life care is optimal to the health care industry. Although the continuation of the end of Life Care should always depend on the needs and desires of the patient who is receiving the palliative care. It has to be understood that the will to live is very important for any human being to continue to sustain a complex and difficult treatment procedure which only leads to more suffering, and in cases where the patient has no hopes of recovery at any circumstances the patient has a right to refuse to the complicated treatment procedure and embrace death in peace. It also has to be mentioned that euthanasia can be brutal while the patient is being given I did it means to end his or her life and the moral stress of ending a life consciously can also be a huge psychological burden on the healthcare professionals associated. That is the reason many healthcare professionals exercise their rights to conscientious objectio n when they have to undergo a procedure that can lead to direct or indirect euthanasia. Although the case study utilized for this assignment represents a patient who has wished to discontinue life-sustaining fluids and let nature take its own course for eventual death which is not necessarily a practice that can be considered as euthanasia. The moral distress in this case is also much lower as the patient is not being provided a direct means two and his life but is being given an opportunity to see any suffering that the medical treatment is causing him and wait for his eventual death in peace and with his loved ones. Hence the provision of conscientious objection does not apply here and I would not have refused the patient of his last wish and would have given the opportunity to die peacefully. References: Advance Medical Directive Act | Ministry of Health. (2018).Moh.gov.sg. Retrieved 22 February2018,fromhttps://www.moh.gov.sg/content/moh_web/home/legislation/legislation_and_guidelines/advance_medical_directiveact.html Alberthsen, C., Rand, J. S., Bennett, P. C., Paterson, M., Lawrie, M., Morton, J. M. (2013). Cat admissions to RSPCA shelters in Queensland, Australia: description of cats and risk factors for euthanasia after entry.Australian veterinary journal,91(1-2), 35-42. Bartels, L., Otlowski, M. (2010). A right to die? Euthanasia and the law in Australia. Bloomer, M. J., Tiruvoipati, R., Tsiripillis, M., Botha, J. A. (2010). End of life management of adult patients in an Australian metropolitan intensive care unit: a retrospective observational study.Australian Critical Care,23(1), 13-19. Dworkin, R. (2011).Life's dominion: an argument about abortion, euthanasia, and individual freedom. Vintage. Ebrahimi, N. (2012). The ethics of euthanasia.Aust Med Stud J,3, 73-5. Ethical Issues. (2018).Caresearch.com.au. Retrieved 22 February 2018, from https://www.caresearch.com.au/caresearch/ProfessionalGroups/NursesHubHome/Clinica l/EthicalIssues/tabid/1473/Default.aspx Fletcher, J. F. (2015).Morals and Medicine: the moral problems of the patient's right to know the truth, contraception, artificial insemination, sterilization, euthanasia. Princeton University Press. Goldney, R. D. (2012). Neither euthanasia nor suicide, but rather assisted death.Australian New Zealand Journal of Psychiatry,46(3), 185-187. Ho, Z. J. M., Krishna, L. K. R., Yee, C. P. A. (2010). Chinese familial tradition and Western influence: a case study in Singapore on decision making at the end of life.Journal of pain and symptom management,40(6), 932-937. Krishna, L. K. R. (2013). Personhood within the context of sedation at the end of life in Singapore.BMJ case reports,2013, bcr2013009264. Krishna, L. K. R. (2014). Is the encapsulation of local culture and mores within the practice of palliative care liable to result in a slippery slope to euthanasia in Singapore?.Pall Med and Care. Martin, B. (2010). Techniques to pass on: technology and euthanasia.Bulletin of Science, Technology Society,30(1), 54-59. Murugam, V. (2016). Terminal Discharges and Passive EuthanasiaTwo Fundamentally Different Entities That Should Not Be Likened to Each Other.Asian Bioethics Review,8(4), 290-301. Parsons, C., Hughes, C. M., Passmore, A. P., Lapane, K. L. (2010). Withholding, discontinuing and withdrawing medications in dementia patients at the end of life.Drugs aging,27(6), 435-449. Pereira, J. (2011). Legalizing euthanasia or assisted suicide: the illusion of safeguards and controls.Current Oncology,18(2), e38. Phua, J., Joynt, G. M., Nishimura, M., Deng, Y., Myatra, S. N., Chan, Y. H., ... Wahjuprajitno, B. (2015). Withholding and withdrawal of life-sustaining treatments in intensive care units in Asia.JAMA internal medicine,175(3), 363-371. Soh, T. L. G. B., Krishna, L. K. R., Sim, S. W., Yee, A. C. P. (2016). Distancing sedation in end-of-life care from physician-assisted suicide and euthanasia.Singapore medical journal,57(5), 220. Toh, P. S., Yeo, S. (2010). Decriminalising Physician-Assisted Suicide in Singapore.SAcLJ,22, 379. White, B., Willmott, L. (2012). How should Australia regulate voluntary euthanasia and assisted suicide?.

Psych journal review Essay Example

Psych journal review Essay In completing Part 1 you will: Select a published scholarly article from a set of pre-approved, evidence-based, peer-reviewed Journal articles located in the classroom Resources Folder titled, Evidence-Based Journal Articles and explain why the selected article was of interest to you; Demonstrate knowledge of how to properly cite the selected articles author(s), year of publication, title, and in what Journal it was published, in compliance with PAP formatting rules; Describe the research method used by the selected articles author(s); Summarize the selected articles key points following the assignment instructions; Part 1 Instructions: To avoid point loss, be sure to read all sequentially and carefully and dont Jump ahead to answer questions. We will write a custom essay sample on Psych journal review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Psych journal review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Psych journal review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer From the Resources suborder in the classroom titled, Evidence-Based Journal Articles (access it by first clicking Resources, then clicking this suborder title, select an article from ONE of the folder categories. NOTE: This assignment requires the use of ONE article only. Points possible per assignment section are included below. Your instructor will assign points based on the degree to which your responses are instructions compliant and accurate, and articulated clearly, succinctly and thoroughly (that is, did you answer all parts of each question correctly and with adequate detail), in writing that meets college level communication standards and shows knowledge of the location and content of key article components. All answers must be your original words or paraphrases of material in your selected article or the a violation of the University policy on academic integrity and will void all points for this assignment with no option for revision and submission. Enter your name and tuned ID here: Then respond to the following succinctly and thoroughly in the spaces below. NOTE: You must complete your work in this document, save and attach it to the PSYCHIC Journal Article Review Assignment Part 1 classroom Assignment page; while you may want to do so as a back-up, content pasted into the assignment page Student Comments space cannot be accepted as a substitute for an on-time attachment submission and cannot be graded. Inserting your answers here will change the number of document pages and the location of particular items at the top, middle or bottom of pages. While you may not remove or reorder items or change font size or other content in this document, a document page number increase or an item moving from or to the top, middle or bottom of a page as a result of your response entries directly below each item as required taking more lines in most cases than the small space currently showing is to be expected and is not of concern. ARTICLE IDENTIFICATION 10 points possible NOTE: Both Number 1 and Number 2 below must be completed to earn these points 1 . In the space below explain why you picked the article you selected for this assignment from the classroom Resources folder. Include a description of what about the focus of the article you chose captured your interest and why. I chose Smoking behavior and motivational flexibility in light and heavy smokers, (Darrel Lobe 2012) because I have never understood why people chose to smoke. You know that smoking is bad for your health when you start smoking and you know it is hard to quit so why do people even start smoking in the first place? This article captured my interest because I work with a lot of people that smoke and have been smoking or years and I always wondered what their motivation was to smoke. I have also always wondered if there were certain triggers that caused them to, crave, a cigarette. I think learning why people smoke and what dictates when they do it would be informational. 2. PAP Citation Format Show in the spaces below how you would source credit and reference-list (in PAP formatting style), if you were writing a formal paper, the article you selected in the body of the paper and in a Reference list that would be attached to the end of the paper (for examples of how to correctly source credit in PAP formatting style see the lassoer Resources folder entitled, PAP Formatting Guides): a. I would source credit my selected article in the body of a paper as follows: (Darrel Lobe, 2012, p. B. I would reference-list my selected article in Reference list that would be attached to the end of a paper as follows Darrel, S. Lobe, M. (2012) Smoking behavior and motivational flexibility in light and heavy smokers. Addictive Behaviors. Retrieved from HTTPS://edge. Opus. Du/access/content/group/23259 6/Sample Bebehavior NUDFe: While Part 2 of the Journal Article Review assignment, which is due n Week 6, includes minimum answer length requirements, here no minimum lengt hs are required for the items below because answer length may vary depending on the amount of descriptive detail your selected article includes and your answers will be graded for thoroughness, accuracy and clarity in covering article details. It is expected, however, that none of the following items can be adequately addressed in fewer than 100 words. You answers must be articulated in complete thought sentences and not include lists, bullbilletedms or sentence fragments. ARTICLE SUMMARY 40 points possible 1. Introduction (also referred to as lead-in information) In the space below summarize the key introductory points made in the beginning of your selected article Note: In some articles this information is under the heading Introduction and in others it is not, but every article will contain lead-in introductory information. Some of the key introductory points made in the beginning of this article are all the major disadvantages to smoking. It discusses the negative health and even athletic effects that smoking can be to a smoker. It then tatetastest even though people are well aware of the health risks they are still driven to smoke and many do not quit because of a nicotine addiction. It also discusses some of the triggers that may make people feel as though they need a cigarette right then and now. It also discusses that sometimes smoking is more of a social need for some and not really a craving or addiction. The researchers were also trying to fgurfigure the motivational flexibility that people have in relation to when they smoke. 2. Research Methods a. Describe the research design that your selected articles author(s) used in onduinducting study (Ex: survey or inventory, individual or group interview, case study, laboratory controlled or naturalistic observation). I personally think that the researchers in this article chose surveys as their research design. With the many students they had participate in this study it was easy to them to survey them through an automated system through a survey. They were sent the link to a webpweapon had their participants review their daily cigarette intake and report how many they had every day for two weeks. The students could select how many igarcigarettesy had then they had open ended questions where they could elaborate on it. They reported daily how often they smoked and then they were asked questions about why they smoked or why they chose not to smoke. b. IBentify by name in the space below any specific measures (surveys, inventories, tests, etc. ) used by your selected articles author(s) in the study (Ex: the Psychological Distress Symptom Checklist; the Minnesota MultMultiphasesonality Inventory; the developed by the article author[s]). The researchers in this article chose data coding to help organize their data. They also used a special software called PsycPsychiatry> With this specific measure they were able to help code the motives that people had to smoke and how many cigarettes were associated with the motive daily. It helped to pick out certain reasons that people smoke so that the participants could pick from a category and not have a simple yes/no answer. It was able to track all day-to-day changes in the participants motivation to have a cigarette. It also helped that participants to be able to tell why they chose to not have a cigarette and it displayed that data alongside the data of the smokers of that day. . Describe in the space below characteristics of the participants (sometimes called subjects) involved in the research study conducted by the author(s) of your selected article. Examples of this type of information include: The number of persons who participated; participant demographics (age, gender, race and ethnicity, college or employment status, geographic location); whether participants were paid to participate in the study or if no compensation was provided to them for their participation One hundred willing and volunteering college students participated in the study. All participants were between the ages of 18-28 with the median age being 20. The participants were almost split equally male and female. Many ethnethnicityticipated in the study to include; European American, Asian American/ Pacific Islander, Latino/Hispanic, African American and students that identified themselves as other. So overall the group of students that participated were a wide range of age, gender and ethnicity. The researchers helped to provide better evidence by ensuring that a wide spectrum of students were involved in the study. 3. Findings/Analysis a. Identify in the space below the types of statistical analyses used by the author(s) of your selected article Note: You are likely not at this point in your college career an expert on statistical analyses but dont have to be in order to complete this portion of the assignment which only requires listing them by name. Types of statistical analysis used in this study were: Examining the difference between light and heavy smokers. The factors and motives that lead people to smoke that day Tracking day to day changes between individuals Deciding if a person was a light or heavy smoker based on their baseline of smoking . In the space below, summarize the research findings (often referred to in articles as results) of the study conducted by the author(s) of your selected article. The researchers found that heavy smokers changed their motives for smoking more frequently and almost daily compared to the light smokers. They found that motives can change from day to day for why a person decides to have a cigarette or why they chose not to. They also found that people smoked more during the trial than they motivation for smoking because the participants did not really correlate those with the times they smoked. 4. Conclusion/Discussion Summarize in the space below the conclusions reached by the author(s) of your selected article. Note: These may be found under the heading Conclusion or Discussion or in paragraphs near the end of the article and are based on the research findings of the author(s) of your selected article. The researchers concluded that people usually have many reasons for lighting up a cigarette. They saw that there are many of reasons that people smoke and everyone has their own reason that they smoke and it is not really a standard trigger amongst all smokers. On the other hand daily smokers mostly Just smoke out of habit or ddicdictionthe nicotine. Everything shifted between the participants and really overall was not a very standard or concrete conclusion. They recognized that many of times people smoke are Just out of habit at times such as after a meal or while driving. Further research needs to be conducted into why people choose to engage in unhealthy behaviors in the first place. SPELLING AND GRAMMAR 10 points possible (Nothing to type here. This is an alert to go back and proofread your writing and make any needed corrections before submitting this assignment to avoid the loss of these 10 important points. Tip: Look for basic grammar errors Lex:Leging their when you are talking about one person), misspellings and typos, correctly spelled but incorrectly used words that SpelSpellcheckert catch, sentence fragments that dont state complete thoughts, run-on sentences that should be split into smaller ones or sentences that read awkwardly or dont make sense when you read them aloud, etc. ). Reminder: After you have completed your work, save and attach this document, with your name as part of the document file name, to the Journal Article Review Assignment Part 1 Assignment page.

Activity Based Costing at Steinway Sons Essay Example

Activity Based Costing at Steinway Sons Essay Literally for generations, Steinway Sons has been crafting fine pianos that are the overwhelming choice for highly skilled musicians worldwide (Steinway   Sons, 2006).   These pianos are created not by the speed of a computer, but by the talented hands of trades people who are experts at what they do.   Perhaps due to this tradition and reputation, Steinway Sons is often not viewed for what it is- a profit driven company that must control costs like any other.   In this paper, the control of cost within Steinway Son’s unique crafting process will be discussed, as well as the consequences of the alternative to controlling and monitoring costs.Activity Based Costing at Steinway SonsActivity Based Costing, which is to say the process of describing, identifying, and assigning costs to the tasks within a manufacturing process, is quite effective, given the right type of company and activity to which it is assigned, but it is not a universal concept that can be applied h aphazardly to all processes and organizations.   For Steinway Sons, the essential question is whether or not the firm is a good candidate for Activity Based Costing.To answer the Activity Based Costing question for Steinway Sons in a few words, the firm should not utilize the practice.   The reasons why they should not are a bit more complex.   First, the Steinway Piano, even in standard models, is unique every time one is made because of the fact that the craftspeople who make them perform many of the crafting tasks by experience and instinct, rather than by machine and blueprint.   Second, because of this unique process of manufacturing, it is very difficult to quantify the actual amount of time and material that each process should take, thereby making activity based costing inexact and largely ineffective.Alternatives to Activity Based Costing-and ConsequencesWhile Steinway Sons appears to be ill suited to Activity Based Costing, there are also some factors that need to be understood which could complicate the use of traditional cost allocation.   Once again, because of the fluctuations in processing time, materials used, and so forth in the creation of a Steinway Piano, a caveat is offered in terms of traditional cost allocation.   The allocation itself must be performed not under the assumption that all costs, even in a unique process, will remain static; true, there are fixed costs that are static regardless of other factors, but to assume that all costs remain the same would be to invite disaster from several viewpoints.When costing calculations are flawed, there is a distinct possibility that the resulting pricing will in turn be incorrect.   If pricing is allowed to be incorrect, one of two things are likely to happen: either the product will be priced too low to cover costs and generate a suitable return on investment, or the price will be hyper-inflated to the point where the company literally prices itself out of business, as cons umers choose a lower priced alternative-even in the case of a top quality item like the Steinway Piano.   This is a financial balancing act, to be sure, but it can be done.SummaryIn closing, perhaps the best takeaway from this research is that in finance and accounting, there are some areas that are not absolute.   For Steinway, and other firms, the challenge will remain to be the proper accounting techniques to guarantee long term viability of the business and a bright future.References(Steinway   Sons, 2006) (Steinway Sons 2006 Factory Tour)Steinway Sons. (2006). A Factory Tour. Retrieved October 25, 2006, from Steinway Sons Web Site: http://www.steinway.com/factory/tour.shtml

The Evolution of Organizational Knowledge Creation Theory

The Evolution of Organizational Knowledge Creation Theory Analyzing the Evolution of Organizational Knowledge Creation Theory and Research Organizational knowledge creation involves making available and intensifying knowledge created by individuals and also shaping up and linking it with an organization’s knowledge system.Advertising We will write a custom assessment sample on The Evolution of Organizational Knowledge Creation Theory specifically for you for only $16.05 $11/page Learn More The description of knowledge and knowledge conversion triggered research on conducive organization for and the context for knowledge creation. Research particularly found that knowledge, vision, activism, organizational forms and leadership affect organizational knowledge creation. With further evolution of organizational knowledge creation theory, the nature of the firm was made clearer and ‘knowledge strategy’ concept was furthered (Nonaka, Von Krogh Voelpel, 2006). The concept of ba exposed the challenges for the theory of organizational knowledge creation, yielding the concept of ‘knowledge activism’ (Von Krogh, Nonaka Ichijo, 1997). The organizational knowledge creation lays emphasis on ‘knowledge visions’ development in firms (Nonaka et al., 2006). Many organizations followed a combination of the hierarchy form that gave them the high ability needed to solve coordination problems associated with knowledge creation, hence the concept of a ‘hypertext organization’ which refers to a layered structure of activities. The organizational form that best coordinates and enables knowledge creation is a combination of the business system, the project system and the knowledge system layers running in parallel. Scholarly research compellingly defined several theories of leadership by early 1990s (Nonaka et al., 2006). Leadership is about enabling knowledge creation. The purpose of a theory of the firm must be to understand the nature of the firm.Advertis ing Looking for assessment on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This calls for a synthetic understanding of the firm, combining subjective perspectives of the firm with objective facts, encapsulating the premise of economic rationality with the principles of social behaviour (Nonaka et al., 2006). Because of its vantage point in economic theory, such an analysis of the knowledge-based theory of the firm symbolizes the intention behind the project of a theory of organizational knowledge creation. Future Advances in Organizational Knowledge Creation Theory Ba is empirically under-explored. There should be more research on factors that potentially affect the effectiveness of ba across all organizations. There should also be more explorations on the effect of plural epistemologies to understand the nature of knowledge, its origin, and the ba. Theoretical and experimental work is needed to further under stand possibilities of and limitations on the distribution of tacit knowledge, or the process of conversion from tacit to explicit knowledge (Gourlay, 2002). There is critical need for more theoretical explanation on how leadership and ba are related in organizational knowledge creation theory. The temporal dimension of organizational knowledge creation theory makes it dynamic. Success and failure of organizations need to be studied along the temporal dimension where disparities can emerge (Probst Sebastian, 2005).Advertising We will write a custom assessment sample on The Evolution of Organizational Knowledge Creation Theory specifically for you for only $16.05 $11/page Learn More The study of the balance in organizational knowledge creation is not only a topic for cross-sectional research, but should also be studied as processes. Organizations could create, lose and restore their balance on the temporal dimension, and it is vital for future research to c omprehend how these processes work. This view is justified by the fact that comparing flourishing and unsuccessful firms will enable better forecasts on the adaptation of firms in times of internal and external changes. A comprehension of relative success calls for a demonstrative view of entrepreneurial knowledge creation context, ba leadership, and eventually, the origin of organizational knowledge. Therefore, epistemology will always be of importance. References Gourlay, S., 2002. Tacit knowledge, tacit knowing, or behaving. Athens: OKLC Conference. Nonaka, I. Von Krogh, G. Voelpel, S., 2006. Organizational knowledge creation theory: evolutionary paths and future advances. Organization Studies, 27 (8), pp. 2-23. Probst, G. Sebastian, R., 2005. Organizational crisis: the logic of failure. Academy of Management Executive, 19(1), pp. 90–105. Von Krogh, G. Nonaka, I. Ichijo, K., 1997. Develop knowledge activists! European Management Journal, 15(5), pp. 475–483.Advert ising Looking for assessment on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More

Essay Example | Topics and Well Written Essays - 500 words - 82

Essay Example Gang and Mafia system prevail and flourish due to drug users as they act the source of all problems related drug trafficking. It is easy to locate the availability of drugs in a school, community and society. The frequent usage has prevailed not only due to swift drug marketing, but also through media which pictured the drug users tough and courageous. This negative impact and message was worldwide and because of which curiosity and attraction of drug usage grew especially among youngsters. Many high school and college students have been involved in its marketing as it makes the earning effortless and swift for them which, consequently promotes gang culture in schools and prostitution among young girls. Bullying in educational institutes has become a common phenomenon lately, which should be eliminated. I personally feel the unpleasant affects of bullying are disastrous and continual of it will produce uncountable psychological problems in everyman of our nation. The victims of bullying suffer to great extent. Bullying exists in many form which are verbal, physical, and psychological and recently a new popular mode; known as cyber bullying. The reasons of which vary, but stereotype behavior and bias, remain the source of it. The increase in violence and peer pressure impacts adversely on a pupil’s life. They feel alone, ensnared, distracted, troubled and perilous. Thus, lack of confidence heightens and their capabilities shrink, which results in low scores. Kids bully due to numerous reasons, violence or negligence at home, frustration due to any deficiency, lack of role model and undue sway, racial biases and conduct turmoil. Bullying affects both the parties negatively it not only harms the victim but, also the abuser as they both are under the process of maturation. Bullying has a long lasting effect on a person’s life. The terrifying and humiliated moments of bullying; haunts a person until the end of his life.

Fannie Mae and Freddie Mac Earnings Misstatements Research Paper

Fannie Mae and Freddie Mac Earnings Misstatements - Research Paper Example The Fraud This section describes the business activities of Fannie and Freddie before the fraud occurred. Since the 1990s, lenders have been increasingly using automated underwriting systems (AUSs), a technology that changed the mortgage industry (DiVenti, 2009, p.236). These systems executed underwriting criteria and statistical algorithms to foresee the default likelihood of loan applications (DiVenti, 2009, p.236). GSEs became industry leaders in the growth and adoption of these systems, which they used to appraise their loan purchases. Fannie Mae’s system, Desktop Underwriter, and Freddie Mac’s system, Loan Prospector, significantly decreased the expenses and time linked with loan approvals (DiVenti, 2009, p.236). In 2000, Fannie Mae and Freddie Mac broadened their procurements to comprise â€Å"Alt-A,† A-minus, and subprime mortgages, aside from private-label mortgage securities (Blackburn & Vermilyea, 2010, p.5). In order to expand their mortgage purchases, Fannie Mae used the Expanded Approval system and Freddie Mac enlarged its Loan Prospector system to contain risk-based pricing (DiVenti, 2009, p.236). ... ly, Fannie and Freddie bought, packaged, securitized, and re-traded residential mortgages into mortgage-backed securities, with an assurance that the principal and interest payments would be paid to investors, thus, making a profit from the disparity between the sales price of the mortgage-backed securities and their first cost of funding (Bonander, 2013, p.843). Since 2004, Fannie and Freddie abandoned their stern underwriting standards and started to purchase and guarantee subprime mortgages, while also investing in subprime-mortgage-backed securities (Bonander, 2013, p.844). They bought more than $434 billion of subprime mortgages from 2004 to 2006 (Bonander, 2013, p.844). Their greatest purchase occurred from 2004 to 2005, when altogether they bought â€Å"$175 billion (44% of the market) and $169 billion (33% of the market) of subprime-mortgage-backed securities, respectively† (Bonander, 2013, p.844). In 2006, lax standards and actions affected Fannie and Freddie, when th e housing bubble burst, thereby pushing them to insolvency (Bonander, 2013, p.844). The problems of Fannie and Freddie are not over yet though. In 2003, Freddie revealed that it used unacceptable accounting practices to inflate its earnings. The Office of Federal Housing Enterprise (OFHEO), its regulator during this time, discovered that the company had â€Å"misstated earnings by $5 billion between 2000 and 2003† (DiVenti, 2009, p.237). Freddie underreported its earnings, however, which is the â€Å"interesting† part of the fraud (DiVenti, 2009, p.237). The OFHEO investigated Fannie Mae too, where it learned in 2004 that Fannie overstated earnings â€Å"between 2000 and 2003 by $6.3 billion† (DiVenti, 2009, p.237). OFHEO discovered significant accounting, disclosure, and management concerns that

Profile the general biotechnology development in the USA Essay

Profile the general biotechnology development in the USA - Essay Example The government has increased its funding to the research and development field through the ministry of agriculture. The overall funding has been steadily increasing in the past four decades, for example in the year 1986, the total funding was estimated at USD 4.4 million, an amount that grew the following year to USD 5.7 million. Majority of the funds allocated are thus used in the development of newer technologies like recombinant DNA which help in the creation of genetically engineered organisms and other products that are highly financially viable (United States Office of Technology Assessment, Congress, 1984, p. 118). Since its inception in the 1980s, the biotechnology industry has also enjoyed a heavy support from friendly and protective policies and laws. The US is known for its long history of regulating both the public and the private sectors. These regulations are meant to ensure safety of the public health while maintaining a good public health (Just, Alston, & Zilberman, 2006, p. 59). Such regulations include the regulation of the type of products that are produced as a result of the technology. The laws demand that any nascent product should be tested extensively to ascertain its toxicity and efficacy (Just, Alston, & Zilberman, 2006, p. 243). The rational regulation of products of the transgenic technology is anchored in the fact that the risks that are posed by the product are far outweighed by the benefits (Just, Alston, & Zilberman, 2006, p. 243). The biotechnology field is also heavily supported by the heavy labor force that is present from experienced research scientists and other scholars. Majority of the funds that are allocated in the research and development field are channeled into the field for employing new workers with experience and skills. Historically, records show that the field has employed the most innovative and well trained personnel and entrepreneurs in the research,

The Gender Pay Gaps

The Gender Pay Gaps The U.K gender pay gap is nowadays one of the highest of Europe. Men earn 21, 1% more than woman, based on the average difference between gross hourly earnings (figure 1, statistics.gov.uk, 2009). Even if the pay gap between men and women has fallen quite dramatically over the past 30 years, the headline masks some less positive developments in recent years. UK is used to each generation of women making progress relative to the one before. But this process has slowed with the current generation doing only slightly better than the previous one. After several researches, the complexity of the topic arises; many factors and proofs demonstrate this inequality, thus leading to a high diversity of opinions. This gap varies according to the kind of work; in April 2009 hourly rates for men were  £12.97 for full-timers,  £7.71 for part-timers. For women, hourly rates were  £11.39 for full-timers,  £7.86 for part-timers (R. Barnett, Sky News, 2010). Between the private sector and the public sector, the gap is considerably changing. In 2008, in the private sector the pay gap was 21.7 % while in the public sector it was 13.8 % (The Times, 2008). Paradoxically, as point the Office of National Statistics in 2009, full-times 16-17 years-old females earned 12.6% more than males, on the other hand, part-times females earned 1.3% less than males. Thus, surveys underline real contradictions existing in the English system of payment. The goal of this essay is first to review the possible causes and origins of this inequality by analysing the political and socio-cultural values of United Kingdom relating the pay gap, and secondly show the measures that should and could be taken to fight it. The first part treats of the major discrimination facing females, the stereotyping of womens careers, perception of womens work, and how social roots act on todays women life. In the second part we talk first about the precedent government actions, then the actual actions and state of mind of UK, and the European precautions to fight the pay gap. 1- The reasons of this pay gap. Many causes can explain the pay gap existing in United Kingdom; recent researchers have pursued a number of hypotheses, sometimes exploiting unique features of specific data sets, in attempts to answer this question. The trade Union Congress (TUC) in its report of 2008 explained the UK actual pay gap in terms of 4 explanations. 36% of the pay gap could be explained by differences in lifetimes working patterns, 18 % is caused by labour market rigidities, 38% is caused by direct discrimination and individuals careers preferences, and 8% is caused by the fact that older women had power educational attainment. Discrimination is the most current argument used to explain the gender pay gap. Evidences from a range of sources indicate that recruitment and selection processes, and a substantial degree of job stereotyping, perpetuate an industry profile in which the men dominate the high-earning jobs and women the low-earning jobs. As point the Telegraph magazine the 5 September 2007, the Chartered Management Institute (CMI) published a survey founding that mal managers were paid 12.2% more than females in 2007. It shows that with the same job, females are still pay much less than males. Another study published by the UK government called National Equality Panel, states that Women under the age of 44 are better qualified than their male counterparts but receive 21% lower wages. Another idea largely sustained by the professor J. Shackleton of the University of East London. He argue that the differences came down to individual lifestyle preferences (dailymail.co.uk, 2008)  « female graduates tend to choose subjects such as psychology or education, which lead to lower-earning careers, while few opt for maths or engineering, which are more likely to result in lucrative jobs à ¢Ã¢â€š ¬Ã‚ ¦Ã‚ » . This idea is supported by a survey of 2007 stating the womens top ten occupations (Table 1) Table 1: Womens top ten occupations, second quarter 200741 Standard Occupational Classification Total in employment (000s) 1 Sales Assistants and Retail Cashiers 1,094 2 Teaching Professionals 873 3 Healthcare Related Personal Services 801 4 Secretarial and Related Occupations 793 5 Childcare Related Personal Services 721 6 Administrative Occupations: Finance 600 7 Health Associate Professionals 586 8 Elementary Personal Service Occupations 567 9 Administrative Occupations: General 556 10 Elementary Cleaning Occupations 483 Total of these 10 occupations 7,074 Total women in employment 13,196 Source: TUC report 2008 The report points the fact that females are more likely to work in service occupations and males to management and skilled trades. Moreover this job segregation is accentuated by the fact that girls are steel stereotyped into careers they should pursue. The neoclassic way of thinking of the 1960s says that there are womens jobs and mans jobs and promotes the disproportionate success of patriarchy and male dominance. Women are only 22% of computing students and 15% of engineering students, and when it comes to the first employment therefore the choice is different, on the womens top 25 preferring graduate jobs, 12 are in the public and voluntary sectors, and in this case high pay is unusual. Moreover, women look for lower first salary than men expect, less likely to attempt to negotiate over pay, less likely to seek promotion and do not look for other jobs in pursuit of higher pay (The Sunday times, 2008). In an international comparison this high UK pay gap exists because a lot of women work. For example, Italy has a gender pay gap half the UKs one, but its overtaxed and overregulated create few opportunities for women to work. But its tending to change, as point C. Hakim in her book Work-lifestyle choices in the 21st century: preference theory (2000) The equal opportunities revolution means that the full range of occupations and activities become accessible to all women For several reasons, the womens work is under-valued. This undervaluation have two facets: females tend to be paid less than males for the same work, and the jobs that they do tend to attract lower wages then mens jobs. D. Grimshaw and J. Rubery of the Machester Business School have identified fives Vs involving to create lower pay. The Visibility, Large and undifferentiated pay and grading bands do not recognise womens skills that conceal different skills and experiences. The Valuation, it means that there is a tradition in the British culture for not giving a high value to womens skills. The Vocation, it determines that the skills of women are natural, which accentuate there low valuation. The Value added, tends to say that jobs of men are more likely to imply a higher value to a process. The Variance, for both employers and women themselves, part times work is often seen as synonymous with unskilled work Another cause of this gender pay gap is that it has been seen that women are more likely to work in part-time jobs. This is quite a big problem for womens pay, as point a survey done by the ONS in 2009, the average hourly wage for a full-time job was  £11.39 and  £7.86 for part-timers. In addition to a lower wage for the part-timers, women have more interruptions to their careers. A research for the Equalities Review found that three kinds of people have disadvantages in getting jobs, the disable people, Pakistani and Bangladeshi women and mothers (R. Berthoud, M. Blekesaune, 2007). A study of 2007 of seven industrial countries found that there were considerable negative effects on mothers wages. United Kingdom had the highest penalty, 8% for one child, 24% for two children and 31% for three children. As point previously, 53.6% of women worked in the top ten occupations in 2007, moreover the influences of gender-stereotyped early environment limited choices for girls at school. Whats more whatever industry or occupations women work for; men were earning more than women with graduations in the same subject. Some studies justify this pay gap because of the better productivity of men over women. First women would be more concern with childbearing, second there is the argument that women are less competitive and more-risk averse than men. As a result they select lower-paid occupations. (fazeer.wordpress.com, 2009) Politically talking, David Laws the Liberal Democrats families spokesman, said that the TUC reports proved the damage done by the Britains society in the 1980s by the Conservative Government Finally, gender pay gap is caused by many little factors contributing on their way to this inequality. While good progress had been made in several areas like childcare and the right to request flexible working, the women and work commission remained disappointed in the deficiency of progress. Mentalities are changing but the persistence of a significant gender pay gap (21.1%) in UK state not only impacts on womens life but also womens continuing experience of discrimination. To fight this phenomenon, national as international organizations such as the European commission or the Government Equality Office of England, plan to use a series of measures aiming to reduce significantly the pay gap. 2- How to fight the gender pay gap? Since the equal pay act of 1970 which aim to prohibit in terms of pay and conditions of employment, any less favorable treatment between men and women, criticized as it fails to address the gap between ethnic minorities, a lot of things have changed. In 1997, the Single Status was intended in order to establish whether jobs were of equal value, and to delete the need for equal pay claims bring in a pay model. Another regulation was bringing to the equal pay amendment in 2003. Nowadays several actions are implemented at the national level as European to deliver real results. The making up 40 years later is not positive; it lacks a requirement for transparent reporting. Several institutions start making pressure on the English government. The Women and Work Commission accuses the government for not having encouraged girls to choose non-traditional jobs and look for the promotion of qualifies flexible and part-time work. (Dailymail reporter, 2009). Several progresses have been done on the public sector, in 2007, in the form of the public sector duties, England welcomed a new generation of equality legislation. The duty tiled the way for greater transparency across the sector, and moved the onus onto public sector employers to address and identify pay inequalities within its workforce. (R. Lewis, S. Smee, 2009). In 2008, the public sector had a pay gap of 13.8 %, the private sector 21.7 % (The Times, 2008). The Equal Opportunities Commission has developed a five step model to be used by company to avoid inequalities. A full pay audits provide a measurement of pay but also they ensure that employer takes action to remove any injustice. The first step decides the scope of equal pay review and identify data required, the second step identify where males and females do the equal work. The step three to identify any pay gaps consists in collecting pay data. In case of gap found the step four establish the causes of pay gaps. The step five consists in developing an equal action plan, reviews and monitors. Today this action plan is already performed by several employers. (R. |Lewis 2009). The government now have to work with the private sector in particular to develop guidance for managers on how to use flexible working in order to bring benefit to their business and employees. The UK government now knows the imperative for raised transparency around pay system, the GEO (Government Equalities Office) in its business plan 2009/10 outlines several reforms and objectives promoting transparency and equality. Among those, develop the cooperation with organisms such as the EHRC (European Human Right Commission) and the TUC (Trades Union Congress) is a priority to better palliate to the pay gap problem. Introduce a new power in the Equality bill to request large private sector employers to report on their gender pay gap if there is no progress made on voluntary reporting by 2013. However, overture within the bill contain a power to require private sector employers with at least 250 employees to report the gender pay gap. That is to say that over 4, 7 millions businesses in UK, approximately 6,000 organisations have over 250 employees, which is quite unlikely to have a significant impact. Looking abroad, France and Sweden inspire good pay equity framework. They have adopted in 2001 compulsory pay legislation. Organisations with 50 or more employees are required to negotiate agreement son equality at work and submit an annual report including information on pay range, number of women in highest paid position, and average monthly pay (R. Lewis, S. Smee, 2009). In order to force European governments to tackle the gender pay gap, the European parliament takes resolutions. In its report of the 10 February 2010, by managing the governments initiative, the social partner initiatives and good practices initiatives, the gender pay gap would progressively disappear. Thus the European commission will put forward a new EU strategy for gender equality for 2010-2015, augmenting sanctions, furnish pay transparency and regular reporting on the pay gap. The commission will also elevate the awareness among employee and employers, encourage the equality at the workplace with equality label awards and charters. In France, in 2004 the label à ©galità © professionel has been created, thus companies can obtain it if they follow a special procedure. Whats more the commission assists the development of tools to help employers understand gender pay gap within their organisation. Germany developed software calculating the wage gap helping employers become aware of the situation. The last objective is to improve the supply and quality of the statistics on the pay gap (europa.eu, 2010) Finally, solutions are multiples to tackle the UK pay gap, organisations and administrations just have to apply the actual and future reforms, the European commission is conducting a study on initiatives, the result will be presented on 5 may 2010. Conclusion This pay gap raises the debate above the nature versus nurture. That is to say, should the UK society take of the individuals innate qualities to fix a wage? The answer is probably much more complex than the previous essay. As seen previously, the causes are multiple and controversy, as old is the debate, mentalities first have to change to completely remove this inequality. As point the surveys and studies of the TUC organisation and the WWC, this discrimination is far to be over. Local and international organizations are mobilizing to close it. United Kingdom will have to take example of others countries experience for remove the pay gap. Finally, only a few initiatives have been done to target female choice of profession, career ad sector. Raising awareness and promoting sectors and professions could help to undertake the root of this problem; UK does not need to reside in a vicious circle.

Financial Aid Is An Important For College students Essay

As we know College costs are rising. But, Future students should not be afraid because there is more financial aid available such as scholarships, grants, work-study programs, and college loans for students. Financial aid is money in the form of loans, grants and employment that is available to a student to help pay the cost of attending. Financial aid comes from the federal government, which is the largest provider of aid, as well as state government. You should apply for financial aid using the Free Application for Federal Student Aid (FAFSA). You will need to apply for financial aid every year by completing a FAFSA. Many financial aid programs have limited funding, therefore early application is recommended. Application should be completed at least one month prior to the semester you are planning to attend. If you apply for funding late, you will receive your funding late. Financial aid is one of the most importance issue for students to process attending College, and the first st ep what student face for attending courses. Have you ever found a solution to your problem? I think may be this financial aid issue is an important for you. How do you overcome these things? Is it the biggest problem facing college students today. How can be resolved it? There is a growing number of older students entering college today. These students have families that they need to support. I know, because I am a family man who has returned to school. I wish to finish my degree at Midlands Tech College. The only problems I face are financial in nature. It is with this in mind that I set about this research. Is financial aid available to older students, and if so, how do they go about obtaining it? Most common issue I found was money, Tuition costs are constantly being raised at high rates. And that’s not including  other expenses like eating out, shopping trips, gas for the car, and the price of textbooks. I found College students drop out of school each year because they cannot afford it. Others are forced to balancing full schedules with full time jobs to make end. It is becoming harder for students to graduate. A Way to solve this problem is by helping students seek more help financially having consolers provide students with small scho larships or help them look for such things can help reduce the amounts of students that drop out of college.

Generally Accepted Auditing Standards

Generally Accepted Auditing Standards Paper Madeline Cates ACC/491 Contemporary Auditing 1 November 7, 2012 Thomas A. House Auditing is extremely important to our businesses, our state and federal government, investors, banks, and our overall economy. Without auditing there would be plenty of room for mistakes. Boynton & Johnson (2006) define auditing as the following, â€Å"A systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users† (p. ). To break it down auditing follows a certain process of steps using financial statements and tax returns to evaluate an organization in an unbiased way. Once this is done a written report is made by the auditors to give the organization the credibility they deserve. This credibility is passed on to interested users such as; banks, stockh olders, and management. The purpose of this paper is to explain the nature and functions of auditing, and relate them to an organization in which we are familiar. The organization is which I am familiar with is Chili’s Bar and Grill where I have been an employee for over 4 years.Chili’s is owned by Brinker Nation, which is publically traded on the New York Stock Exchange under the symbol EAT. Brinker Nation is audited by independent auditing committee with no relation to the company, they follow the standard of the NYSE as well as the Securities and Exchange (SEC). The Generally Accepted Auditing Standards (GAAS) are a set of standards that public accountants are required to use. All together there are 10 different GAAS that are used to establish the quality of performance and the overall objectives to be achieved in a financial statement audit. Boynton & Johnson, 2006) The Generally Accepted Accounting Standards apply to financial, operational, and compliance audits. Typically a CPA preforms a financial audit by evaluating a firm’s financial position to see if they are using GAAP. The results are then distributed to the general public. A compliance audit focuses on whether or not a firm is following rules and government regulations, such as the Sarbanes-Oxley Act that requires duel-purpose auditing and compliance audits.Operational audits focus on activities in relation to objectives. This is also known as a management audit. The Sarbanes-Oxley Act of 2002 and the Public Company Accounting Oversight Board (PCAOB) affect publically traded companies. The PCAOB is a private sector that was created by the SOX Act of 2002. Basically the PCAOB oversees auditors of publically traded companies to protect investors, creditors, and the general public. According to Boynton & Johnson (2006), the PCAOB was given authority in 5 major areas including, 1.Registering public accounting firms that audit the financial statements of public companies. 2. Setti ng quality control standards for peer review of auditors of public companies and conducting inspections of registered public accounting firms. 3. Setting auditing standards for audits of public companies. 4. Setting independence and ethics rules for auditors of public companies. 5. Performing other duties or functions to promote high professional standards ? for public company audits, and enforce compliance with the Sarbanes-Oxley Act of 2002.With the help of the SEC, PCAOB, SOX Act, and GAAS we can ensure investors and creditors that publically traded organizations are presenting honest, fair, and straightforward financial information. Auditing is vital to the growth of our businesses, our local and federal government, and our economy as a whole. Resources Boynton, W. C. , & Johnson, R. N. (2006). Modern auditing: Assurance services and the integrity of financial reporting. (8th ed. ). Hoboken, NJ: Wiley. Louwers, T. , Ramsay, R. , Sinason, D. , & Stawser, J. R.. (2007). Auditing a nd assurance services. New York, NY: McGraw-Hill.

Italian Heritage Month Celebrations

Italian Heritage Month Celebrations October is Italian Heritage Month, formerly known as National Italian-American Heritage Month. Coinciding with the festivities surrounding Columbus Day, the proclamation in recognition of the many achievements, contributions, and successes of Americans of Italian descent as well as Italians in America. Christopher Columbus was Italian, and many countries celebrate Columbus Day every year to mark his discovery of the New World. But Italian Heritage Month honors more than just Columbus. Over 5.4 million Italians immigrated to the United States between 1820 and 1992. Today there are over 26 million Americans of Italian descent in the United States, making them the fifth largest ethnic group. The country was even named after an Italian, the explorer and geographer Amerigo Vespucci. History of Italian Americans in the U.S. Federico Fellini, the movie director, once said that language is culture and culture is the language, and nowhere is this truer than in Italy. There was a time when speaking Italian was considered a crime, but nowadays many Italian Americans are learning Italian to discover more about their family heritage. Looking for ways to identify, understand, and bond with their familys ethnic background, they are getting in touch with their family heritage by learning their ancestors native language. Most of the Italians who immigrated to the U.S. came from the southern part of Italy, including Sicily. Thats because the pressures encouraging people to immigrate- including poverty and over-population- were greater in the southern part of the country, especially in the latter part of the 19th century. In fact, the Italian government encouraged southern Italians to leave the country and voyage to the U.S. Many ancestors of todays Italian-Americans came due to this policy. Italian-American Heritage Month Celebrations Each year in October, a wide variety of cities and towns with large Italian-American populations host various Italian cultural celebrations in honor of Italian Heritage Month. Many of the celebrations revolve around food, of course. Italians are well-known for their contributions to excellent meals in the U.S. Italian-American heritage organizations often take the opportunity in October to introduce members and others to regional Italian cuisines, which go far beyond pasta. Other events may highlight Italian art, ranging from Michelangelo and Leonardo da Vinci to modern Italian sculptor Marino Marini and painter and print-maker, Giorgio Morandi. Italian Heritage Month celebrations also provide ample opportunities for learning Italian. For example, some organizations provide language labs for children so that they can discover the beauty of the Italian language. Others offer opportunities for adults to learn enough Italian to get by while traveling to Italy. Finally, many cities- including New York, Boston, Chicago and San Francisco- host Columbus Day or Italian Heritage parades to mark the Columbus Day holiday. The largest parade is the one held in New York City, which involves 35,000 marchers and more than 100 groups.

buy custom Multimedia in Science Mathematics Education essay

buy custom Multimedia in Science Mathematics Education essay What is Multimedia? Multimedia generally refers to a computer-based interactive process of communication. The use of multimedia in education provides not only variety but also dynamism and easy establishment of rapport through collaboration. But most importantly, multimedia use is non-linear, that is, allows for the use of different multimedia tools and other forms of communication such as sounds, texts, animation, graphics, pictures and video. This is the integrative aspect of multimedia. This facilitates the incorporation of selected topics and visual illustrations in different formats like charts and animations using multimedia tools. The Best Multimedia and Technology Use in Classrooms A lot of students still find difficulty in learning math and science. The decline in the numbers of college graduates in Science, Technology, Engineering and Math (STEM) disciplines in the US, for instance, is partly attributed to the weak performance of the US children in international assessment of science and math (Thiel et al, 2008). While personal aptitude can be part of the problem, it is also due to insufficient or poor teaching-learning environment. One solution to this is the use of interactive and effective multimedia software. As education evolves, a number of researches have been carried out, linking the human cognitive process with the use of multimedia in order to improve performance in these subjects. It is considered very important that individual learning traits be taken into consideration if every student is to be helped acquire knowledge. Unfortunately, due to big classrooms, high number of students, limited teacher time, this is usually difficult. To solve this problem, it has been argued that interactive multimedia can facilitate individualized instructions to students, and can help those who find it hard to learn by conventional means. This has effectively been used to teach other subjects, including mathematics. The performance of learning is influenced by the interaction between ones cognitive style and the instructional materials used, including the content type and mode of presentation. Adopting methods which suit the students specific learning styles helps the students acquire a positive attitude toward the taught subject, thereby improving performance (Burke and Dunn, 2003; Ford and Chen, 2001). The success of a teacher is measured by his/her ability to engage the students in the learning process in a way that excites and encourages them to be curious for learning. When students take active part in constructing new ideas from their experiences, interpretations and interactions with teachers and peers they easily acquire expert understanding of concepts of mathematics and science. Although it is hard to pinpoint a particular multimedia and technology as the best for teaching Mathematics and Science, as these tools do complement each other, the key characteristic(s) of the tools used must be their ability to facilitate interactive learning. This involves project based learning (providing in-depth insight into mathematics and science and facilitates critical thinking); solving real-world problems (facilitates investigative processing of information for finding solutions to problems through discrepant events/experiments and case studies in math). In Mathematics, some of this interactive multimedia includes application packages such as search engines (internet), word processing packages, presentation software, spreadsheets, drill-and-practice software. Other programs such as simulation programs, Java applets, et cetera. In science, theses include the use of technology tools such as models of scientific processes such as protein folding, simulations and virtual labs, video conferencing, e mail and other collaborative tools. Some of these integrative multimedia and technology include; a) Podcasting. Today, students daily use Podcast tools: smart phones, ipods, etc. Integrating these tools in teaching math and science will facilitate using digital devices for mobile and/or student learning. b) Online tools. These tools provide great advantages to math and science teachers as they help the students acquire and further their knowledge through Web 2.0 tools. They facilitate learning by and interaction between students through language skills, inquiring, investigating, hypothesizing, theorizing and efforts to explain findings. c) Modeling and Simulations tools. These facilitate viewing real-world processes and stimulate further understanding. These include; i. MathMol (for molecular modeling). ii. YASARA (a windows program for simulation and modeling, molecular graphics). d) Interactive whiteboard are portable, easy to install, and can work on literally any flat surface. This facilitates easy updating and utilization of existing equipment at low costs. Teacher Competencies The key to helping and guiding students through proper acquisition of technology knowledge is the classroom teacher. It is the teacher who establishes the right classroom setting and prepares the opportunities that facilitate the students utilization of technology in learning, as well as communicating (UNESCO, 2008). It is therefore of key importance that the classroom teachers are well prepared and equipped with the skills through which to provide the right opportunities for their students. In 2008, the United Nations Educational, Science and Cultural Organization (UNESCO) published ICT Competency Standards for Teachers. In this publication, UNESCO sought to provide a working curriculum framework. This framework set out to; a) Address the underlying Policy Framework, (UNESCO, 2008) b) Examine educational reform components. c) Develop a matrix of skill modules for teachers which correspond to various approaches of policy and components of education reform, (UNESCO, 2008). d) Describe in detail the specific skills that teachers would be needed to acquire within each skill module. The Curriculum Framework This framework is divided into three main levels of education reform, which are based on the development of human capacity: technology literacy, deepening of knowledge and the creation of knowledge. Each of these levels is discussed under the six major components of a sound educational system: policy, pedagogy, curriculum, organization, Information and Communication Technology (ICT) and teacher training (UNESCO, 2008). a) Technology Literacy. Teachers must have basic digital literacy skills and be able to select and appropriately use educational tutorials, drill-and-practice, web content and games in computer labs or with only limited classroom resources in order to complement the objectives of standard curriculum, approaches to assessment, unit plans and deducting methods of teaching, (UNESCO, 2008). The teachers must also be aware of the policy objectives and goals of technology literacy. They should in-turn be able to identify the corresponding components of education reform policies/ programs. b) Knowledge Deepening. Here, teachers are expected to be able to manage information, to structure problem-solving tasks, and integrate software tools and subject-specific tasks by using student-centered methods of teaching and projects in which students collaborate in order to facilitate their in-depth understanding of principle concepts and applications to solving real-world problems. (UNESCO, 2008). c) Knowledge Creation. The purpose of this policy is to increase productivity by providing technology knowledge to students, and ultimately a workforce that is perpetually engaged in creation and innovation of knowledge from which they all can benefit. Teachers should take the first strides by creating/designing new ICT-based resources for learning; to facilitate knowledge creation and skills for critical thinking by designing appropriate and relevant classroom activities that facilitate the achievement of these goals. Examples of Best Practices Best practices refer to the multimedia actions undertaken by individuals in mathematics, science or technological fields that enhance good moral values to the individuals practicing them. In this case, we examine two major examples of best practices that are special to both mathematics and science fields. These include the technology and multiple intelligences employed in logical or mathematics. Technology and Multiple Intelligence used in Logical or Mathematics The number smart individuals learn using numbers, reasoning and problem solving. Through the implementation of multimedia in multiple Intelligence, the students and other people are able to establish and operate visuals and develop mental images from many perspectives. The technology involved at this point is the use of computers and videos (Burke and Dunn, 2003; Ford and Chen, 2001). Therefore, the students are able to measure, weight, calculate and organize data in mathematical problems. The multiple intelligence through the influence of multimedia, in this, the computer, gives the students the opportunity to develop or operate data they find in the internet. This also applies when these students are provided with the video camera to record their scientific experiment (David, -2011). This is an example of the best practice in mathematics field that promotes good values to the students because it makes the students to enjoy what they are doing especially in data collection, carrying out experiments and solving problems. Through the use of computers as a multimedia practice, the students are create, databases, spreadsheets, charts, and more other data organization and project calculations that are a contribution to a group. The following diagram illustrates a student using computers to solve mathematical problem. Through this practice, the students take pleasure in problem solving, predicting, measuring, experimenting, preedicting, classifying and collection of data in research projects. I like this value because it helps the students perform excellently in their academics. Therefore, the teachers are advised to employ this system to the students and encourage them to employ other intelligences in the data sharing like creating an analogy or debating an issue. Some of the technology tools employed includes the following (Burke and Dunn, 2003; Ford and Chen, 2001). The calculation tool (spreadsheet), multimedia authoring that shows results and animates (hyperstudio), scientific equipments, graphing calculators and software, video tape for experiments, demonstrations and data gathering among other tools. Link: http://eduscapes.com/tap/topic68c.htm Employing Multimedia in Personal Development Plan When planning for the personal development strategy, I bare in mind Winston Churchills quote, He who fails to plan, is planning to fail. According to several researches, writing down your personal goals has several advantages in measuring effect and raising the likelihood to succeed. There are three main reasons I had to develop my personal plan with the help of multimedia. Clarity this is where I am able to recognize what am doing and try to accomplish it thus giving me a clear picture of what Im working on. Define the why most of the time, I will come across certain situation and tasks along the way that I will not enjoy to do. The only thing that will motivate me to do it is when I define why I am doing it and I will be able to get focused. Through the multimedia and the internet, I am able to acquire inspirational development quotes that will keep me moving. My compass because I am a very ambitious and driven person, I just have to plan what I am trying to achieve in order to remain focused on my target or direction. This will keep me headed towards reaching my goals. After understanding, the three main factors that make me plan, I now move ahead to plan what I have to achieve during my course (David, 2011). These include; Establishing competency Managing emotions Attaining autonomy and interdependence Establishing mature interpersonal relationships Developing integrity Developing purpose I am sure with the help of multimedia like the video tapes, documentaries, and special inspirational quotes I will make it. Link: http://sidsavara.com/personal-development/personal-development-plan Future In order to lay down the long-term goals or dreams, I must be sure with what I want to be in life. This is what will guide me to establish the long-term goals. Just as we know, success needs well calculated goal (Dave, 1999). For example, if I plan to be an engineer in future, I must lay down the short-term goals of working hard and passing in the necessary subjects that will enable me to pursue engineering. This means that goal calculation is not dreaming, it is all about passion and hard work. Through employing computers and iphones or ipads, I am able to be updated on all the details entailed in engineering course and through inspirational quotes by some engineers on the internet, I am able to remain focused and be able to achieve what I want in life (Burke and Dunn, 2003; Ford and Chen, 2001). This also includes, having role models or mentors in life that we admire that we may strive to reach where they are. The best way I have to go about it is by writing down what I want, and w rite down how I plan to get there. This will help me meet my purpose in life. Therefore, in order to achieve my future plans, I have to pay attention to the following steps. My purpose in life- what exactly I want in life My dreams these are the long term goals that inspire me to accomplish my short term goals My believes and values what I stand for is final and possibly what I wish my actions showed me to remain focused to My ideal self having a clear description of the person I want to be; how I live, how I relate, associate with friends, how I act and react to situations and maybe how I respond to criticism. This is what will keep me moving towards my dream (David, 2011) Mistakes and lessons- how I tackle my mistakes and how I will avoid their reoccurrence. The lessons I learn through my mistakes and other peoples mistakes. All these I write down because there are a lot that people learn from their experiences and from other peoples. Success and milestones- the way I identify and try to mend my mistakes is the same way I celebrate my successes. This is where multiple intelligence and technology is highly required. Mathematical concepts are very hard and failing them means failing to meet my dream (Chong, Sharaf Jacob, 2005). Therefore, I have to employ the multimedia system in classroom concepts in order to reach my long-term goals. Sciences also play a major role because science and technology are consistent and their innovations are alike. All of them attempt s to modify the world and make our lives easier. Since the engineering field involves machines and very complicated technological equipments, I must employ the use of multimedia like viewing engineering movies, machines in the internet and machines available in companies in order to keep myself updated with the course (Burke and Dunn, 2003; Ford and Chen, 2001). For example, see the following diagram showing technological machines in a company and how complicated they are! Buy custom Multimedia in Science & Mathematics Education essay