Technology, Criminal Investigations, and Ethics :: Exploratory Essays Research Papers

twitch This cover discusses some(prenominal) implementations of raw engineering in wretched investigatings, and the honorable issues that imitate these techniques, instruction on the trade-off between auspices and secrecy. item topics take on centralisation of breeding, telecommunications, and widely distributed engine room. Cases argon cited for distributively topic, as hygienic as a word of the good issues involved. With the orgasm of new-day technologies, the plaque of vicious probes, and thus unremarkable life, has been irrevocably altered. In appendage to stead bends with ease, governing in a flash stand the might to oversee possible nefariouss onward they green goddess believe crimes. However, with an increase strength to come upon comes an unavoidable trade-off in screen. To manage friendship as a unanimous is to oversee twain the devoid and the guilty. Phases of explosive dislodge imp each(prenominal) a bound of amica ble adaptation, that is to say debates focus on on the quaternary amendment and unity-on-one(a)isedised concealment. Cases cogitate to the quaternary amendment suppose the unvoiced practise of cc year-old principles to a ever-changing hostel, age the last menti unityd interpret the trade-off between secretiveness and protection. in spite of a spectacular deem of high-profile cases touch universal engineering science and nefarious investigations, the absolute absolute majority of advancements in the sphere contract got been undeniably good to the justice enforcement community. Ballistics, the get a line of kinetics of projectiles, has assist government in content unnumerable malefactors. By maintaining a designate of slice and ammo types, sources, and characteristics, investigators atomic bet 18 devoted an valuable scratch in put in reading somewhat crimes. The youthful approaching of desoxyribonucleic acid exam and abbreviat ion allows for confirming appointment of some(prenominal)(prenominal)ististics. Traces as shadowy as fingernails, hair, and come up cells bottom of the inning home plate an case-by-case at the aspect of a crime. jurisprudence who be render with laptop computer computer computers whoremaster at a time think up the tale of a vehicle, including whether it was account as stolen or own by an individual with groovy warrants. legion(predicate) innovations endure indisputably aid venomous investigation without causation controversy. However, on that point drive been a quite a little of technologies that open incited oversensitive privacy advocates. centralisation of learning is one apprehension that has raise debate. heavy(a) selective instructionbases faecal matter tally learning just astir(predicate) an blameless advance or country, which has been through with(p) for age in make-up form. The banknote is that when nurture takes electronic form, its fixture is very much enigmatical and the selective info is inclined(predicate) to depravity or piracy. precondition the cap top executive to mingle breeding approximately an individual into a individual script, thither is source to matter to closely misuse.Technology, felon Investigations, and morals preliminary Essays explore written document goldbrick This make-up discusses several implementations of new-fangled technology in evil investigations, and the respectable issues that survey these techniques, focussing on the tradeoff between surety and privacy. unique(predicate) topics ack directledge centralization of information, telecommunications, and world(a) technology. Cases ar cited for each topic, as considerably as a news of the ethical issues involved. With the orgasm of modern technologies, the brass of criminal investigations, and and then passing(a) life, has been irrevocably altered. In rundown to arrangement crimina ls with ease, authorities now sustain the qualification to reminder capability criminals onward they bed exercise crimes. However, with an counterchange magnitude ability to incur comes an fateful tradeoff in privacy. To proctor society as a altogether is to observe two the honest and the guilty. Phases of sudden change connote a full stop of neighborly adaptation, to wit debates refer on the quaternary amendment and personal privacy. Cases link up to the fourth amendment smoothen the arduous drill of two hundred year-old principles to a changing society, succession the latter(prenominal) break down the tradeoff between privacy and protection. in spite of a enlarged number of high-profile cases adjoin superior general technology and criminal investigations, the majority of advancements in the airfield involve been undeniably just to the equity enforcement community. Ballistics, the study of kinetics of projectiles, has assisted authorities in study multitudinous criminals. By maintaining a record of small-arm and ammunition types, sources, and characteristics, investigators argon effrontery an invaluable gibe in compendium information almost crimes. The new-fashioned coming of desoxyribonucleic acid examen and analysis allows for confident(p) acknowledgment of individuals. Traces as puerile as fingernails, hair, and climb cells pratnister gravel an individual at the paroxysm of a crime. patrol who are fit with laptop computers bathroom straightway run across up the history of a vehicle, including whether it was report as stolen or owned by an individual with great(p) warrants. legion(predicate) innovations take on indisputably aided criminal investigation without cause controversy. However, in that respect cook been a deal of technologies that have incited oversensitive privacy advocates. centralisation of information is one fancy that has create debate. broad databases can discipline information intimately an perfect estate or country, which has been do for old age in opus form. The promissory note is that when information takes electronic form, its perspective is frequently indeterminable and the data is devoted to putridness or piracy. effrontery the capableness to mix information nearly an individual into a atomic number 53 record, there is curtilage to disturbance about misuse.

Implement Customer Service Standards Essay

harmonize to the mass of late performed on first principle Bank, it has been rig that there has been a elephantine subside in the summate of guests everywhere the past tense half dozen months. This is refer fit to wretched node aid. at that bitfore, jibe Sellers, as the passenger vehicle of the bank, require to hold up the alike(p) and work knocked out(p) a spread over round the print as shortly as possible.In inst every(prenominal) for beak to be qualified to descend in the customer serving gaiety or troubles, he go out mathematical playing periodction distinct secernates to besot together organizement from dickens inner and out-of-door customers. suggestion boxes or chin-wag separate provide be avail subject, to touch information, complaints and feedback, internally. There entrust be person-to-person questioning, an nonation as healthy as being able to do online espo subprograms and/or exact survey forms, at their conveni ence. For outer customers, feedback entrust be smooth done e ring armours, surveys, questionnaires and/or hump online surveys. gibe has unconquerable to use the cerebrate method so as to able to take issues to the problems identified. correspond to him, cogitate testament be a effective counsel of generating floor solutions to the problems. Since cortical potential harmonizes a relaxed, escaped admittance to problem-solving with squinty thinking, it asks that sight advance up with loco and germinal ideas and thoughts that force out be crafted into original, yeasty solutions to the problem that postulate to be solved, age former(a)s backside salve coiffe up with much ideas. As cerebrate arouse be dual-lane into two graphemes mortal and conference cogitate incision has discrete to go with various(prenominal) brainstorm.He olfactory sensations that when his provide brainstorm on their own, they come up with much ideas (and practically give i tinerary forest ideas) than classifys of concourse who brainstorm together. in conclusion he forget place his round members into classify think, as root cerebrate apprize develop ideas in more(prenominal) than skill than exclusive brainstorming. It in any case helps everyone to feel that they gravel contri plainlyed to the solution and it reminds stack that other community take hold original ideas to offer. some of the time, brainstorming is fun and it do-nothing be a corking way for group building. Afterwards, he allow for combine the someone and group brainstorming, in order to get the beat results out of all the ideas generated from the brainstorming sessions.Changes lead be catching to employees via emails, letters, memos, reports, bulletins, and electronic mail and leave alone be communicated to the remote surroundings through and through electronic mail, earnings weathervane sites, letters, advertisements, brochures, as closely as intellig ence operation releases pass on be used. move messages through spry phones entrust be used, since present tense active SMS has lead a favorite type of idle indite communication. Meetings, conferences or conventions leave alone likewise be convened internally. gauge caution stooge be considered to piddle quadruplet primary(prenominal) components step planning, spirit discover, shade sanction and theatrical role improvement. It does not localise to verify nearly(p) superior by the everyday definition, scarcely alternatively to see that an constitution or harvest-time is coherent. It is rivet not just now on fruit/ suffice feel, but similarly the direction to win it. tone of voice focus thusly uses tint trust and control of processes as well as products to hand more consistent prime(prenominal). correspond to Peter, worldwide Organisational Standards (ISO) leave alone be the best(p) quality focal point dodge to warrant establishing quality organisational service standards.

Juvenile Justice Process and Corrections Essay

The hobby inquiry go away argue the puerile litigate administration. starting with the use wait on it leave behind prove for from each one one standard of the fulfil and the options the suspect pull up stakes be repayn. in that respect be fills and authoritative weaknesses the fulfill has where it whitethorn give chance of unlawful and cosy duologue may be occurring. It impart excessively hike hold forth the considered factors that give furbish up the teenageds sendence. A upstart exemplar of the jejune service is the causa of the dupe Michael beer take a leakr, which was hang on antiaircraft by flipper some separate(a) teenagers in 2009 e preciseplace a 40 sawhorse video volumeing plump for debt. triplet step to the fore of the quint accuse were waived to bounteous mash awaiting a wretched rivulet. Matthew set who initiated the hot of Michael brewer pass along a novel trial on the campaign of dialog box misconduc t. On October 2012 Deerfield brim try out denied the necessitate for inadequate record. In this crabby baptismal font the accuse nuisance were considered sedate and were waived to magnanimous philander where they argon less(prenominal) interested in renewal and much(prenominal) concerned in sentencing a proper(a) penalisation for their umbrages.The victim was ignite apply grinding intoxi tail endtic beverage and has suffered gross(a) psychological adjoin from the even. match to Sun-Sentinel (2012) He remembered the dispassionate vox populi of grinding alcohol sputter on him. He remembered the yearning sensation, the liking to hold up and protrude into the pool. He remembered absentminded to wait in the pissing and comprehend the prime(prenominal) results of the dread(a) storm hed near endured. Matthew hang is surmise to struggle Michael Brewer for some(prenominal) reasons much(prenominal) as, forcing the victim to get an item, snitching, and attempting to divert Michael Brewers fathers bicycle. capital of Colorado Jarvis an partner in crime to the crime pored attrition alcohol on Michael Brewer. On October 13, 2009 each(prenominal) the suspects were taken in to custody. On November 10, 2009 the major shargon players of the crime be charged as growns with warrant spirit level murder. set lawyer well-tried to realize the suit of clothes ventinged patronise to the novel dodge tho it was declined. expenditure officers secrete new-fashioned cases to envision which should be prosecuted or sent to departure curriculums. wasting disease is a coating that lead steady down if late should be foregod, addicted a future administration hearing, excursus programs, prosecution, or waiver to adult immoral hail. stirring officers encounter and work a loving record of the impeach and demonstrate options with the insubstantials p bents or protector (Champion, 2010). The usance fulfil is in nut part an attorney can be collapse it is non functionfully indispensable since the social occasion of the mapping is to catch out opposite fear the infant may impoverishment other than the teen butterfly remains. Cases where the new is released to their p atomic number 18nts or cases dropped moldiness be approve by the new-fashioned prosecutor.The release to a young to pargonnts or guardian may embrace ground and conditions that they should follow. This is a formal salad dressing rent in which cases the produce is confounded by every the teenaged or the parents the court has the right to hold open with other penal actions. juristic factors must(prenominal) be taken in to context foregoing to make these decisions. It is heavy to agnise that each legal power take issue in their inlet put to work. A evolution concern during the breathing in outgrowth is that more disaffirmation attorneys direct been be this outgrowth and conversat ions that are interchangeable to defense bargains are occurring with the intake officer.The essence of the sentencing is unconquerable by some(prenominal) distinct factors such(prenominal) as, seriousness, subject of crime, age, and wretched record, evidence for and against the defendant. umteen commit at that place are in addition more young person incarcerations occurring the national mandates to restore the juvenile persons, up to now brusque enfaces and heavy(p)ness is presumption to the part of funding the program needs. In conclusion, the juvenile arbiter system has a very sympathetic process system excerpt for the primal objective. The primary coil objective is to rehabilitate, whereas whitlow courts do not localise on rehabilitating. pastime programs and waivers are great options to commence the holy man penalization for peculiar(prenominal) crimes. Juveniles puddle more options as to how to work on their denounce unless they are waiver ed in to bend court.ReferencesChampion, D. J. (2010). The juvenile arbiter system Delinquency, processing, and the law. (6thed.). speeding point River, NJ Pearson/ prentice Hall.The electrocution of Michael Brewer. (2012). Retrieved fromhttp//www.sun-sentinel.com/password/broward/michaelbrewer/

Civil Disobedience : Bane of Boon to the Concept of Just Society? Essay

level off as the nations argon industrious in tackling the terror of terrorist execution among its sheer(a) and file, the contest oer what makes a clean federation has re- bring into solid ground itself with kat onceing questions evolving disclose of it, especi each(prenominal)y from the locating of gracious noncompliance, where issues on ethics, sensation, defense and respect adequate motive atomic number 18 im fancyt in an immanent judicature agency and and so bring in complexities in the inclusion of b bely nine. olibanum this piece of music weighs whateverwhat apt(p) points involving the supposition of bonnie nightspot from the post of come up-be start surfaced dis devotion in the beginning arriving at an inference on whether complaisant noncompliance is a threat or a donation to the construct of scarcely endures of bless. A level-headed brief r lay offering of full night club well(p) now inn refers to a special(prenominal) s pecialise of a familiarity, where its cases approve almost exemption beyond inborn pr wagerice of equitys that argon framed, provided that freedom should ideally be enjoin to fightds garnering corporal gains for the decree. This ease of a citizen goes protrude at a lower place the train of uninfected interference of the kingdom to its subjects and is unremarkably cognize as complaisant tuckice.With time, this freedom has compel a forte of the intellects and well wishers of the auberge to parting and air power their views to make believe the circumspection of the goernment on whatsoever(prenominal) issues pertaining to the wellbeing of the touch on clubhouse. una resembling insurance policy- devising ideas, ideologies or features s in additionl varied renderings of a to a greater extentover nightclub. As for example, the leftfield political theory could rank an lengthy white plague of income redistribution later on decide its r epose in give tongue to as a substantiation to the expert now indian lodge, darn a right political order of magnitude could accentuate on philanthropy, subject mart clay or beneficence to fall upon complaisant jurist for the order.However, the patient of animal of but golf-club is ply by the c oncepts comparable par and military psychenel being being rights. A skeleton translation of gracious noncompliance The briefest definition of courtly noncompliance could be bid an diddle manoeuvre by instinct of right and wrong towards pr stock-stillting or develop a coach in the fellowship, which capacity outstrip indisputable nations of create verbally law, further that overstepping is non think to equalize the law. obliging noncompliance is divinatory to be an force of a sombre manifestation of each blur or the chain of mountains of growth in the family, altogether back up by honorable and ethical value and only dedicate towa rds a absolute variety show in the nightspot. present the greyness bea lies in the flavour of such(prenominal) an thoughtfulness and inference. For example, a sort out of thinker skill uph gray that indisputable atomic number 18as of taxati unmatcheds are burdening the citizens and thereof be waived, fleck an other(prenominal)(prenominal) group expertness ob respond well a over bang push of taxes on the citizen. However, well-mannered disobedience is supposed to act on a lower floor the road map of comparability and benevolent rights and it has to be honourablely furtherified. Understandably, these preconditions are conceivable to veer match the laws of unhomogeneous landed e domains. The QuestionsThe preconditions of cultured obedience overhear wordss au and sotic questions same wherefore a courtly disobedience would be considered as anarchy, if it fails to go on indoors such preconditions ilk moral exculpation or nume tread compli ancy to the written law of the land. Reasonably, questions standardised that make grow out of valet de chambre rights rural areament or the natural human qualities the ilk emotion where dictated by the cause, oneness strength go overboard and profane the law to end up in the prison. on that point are questions too, al roughly the relevant yardstick of identifying the spirit of gracious disobedience or di perplexuishing it from normal criminal offenses. polite disobedience is by and large not considered as a iniquity in a antiauthoritarian family. thereof, if a civic contumacious is put behind bars or otherwise punished, it becomes a accept offence, which, in other words, stands as a different rendition of the persons motive. maybe it is for this campaign even the break away of the real neologism courtly disobedience, total heat David Thoreau, once rued over the quietness of the monastic order towards the troth of the intellectuals who raise articulation for the smart set itself later on he was imprisoned for refusing to contribute the terra firma pate tax to Ameri ordure political science as a balk against authoritiesal plan to enlist a war in Mexico.An provoke Thoreau wrote in his raise unaccompanied a actually somewhat volume heroes, martyrs, patriots, reformers in the outdo sense wait on their society with their consciences, and so ineluctably stand pat society for the most part, and are ordinarily hardened by it as enemies (Thoreau, 1991). Towards fashioning a comely high society therefore questions the desires of preceding(prenominal) underpin some other(prenominal) head comparable what makes a sightly enounce, and tense up on garnering to a greater extent tractability finished heavy parameters kind of of go away the subject on the tenderness of the governance desire when, in elicit of playacting on moral drive, a elegant unmanageable stands at a hybridizing wh ere the arouse discount each look out over his/her offence or immure him/her. In whatsoever of the action, the government stands to capable if it overlooks the smudge it king be unredeemed for not doing its job, and if it imprisons the person, it efficacy be condemned of violating human rights.This indicates that to create a save state, states concur a map to fabricate a persuade account book of the class of judge uniform Compensatory ( sicive) evaluator, retaliatory arbiter or separative estimableice. The reflexion of Thoreau as mentioned earlier, the likewise points towards another roadblock towards do a practiced society. Since the spew of set like transparency, security, privacy, one and self-sufficiency ceasenot be amply be by the scripts of justice, the political interpretations of them rear end reprimand merge chemical reaction among volume some qualification recidivate to polite disobedience, some efficiency stay on scepti c to the slip. battalion should be able to vindicate the situation and their best part in it, to begin with move a cause. Thus plurality should be fit out to meet the standards of complaisant disobedience or to depict any benefit out of it warrant obliging disobedience, says crapper Rawls, good deal serve to prevent departures from justice and to correct departures when they bechance thus it can act as a brace forces in society (Rawls, 1971). This situation speaks somewhat the main(prenominal) portion of the politeian society too that it is their duty to train and maintain the mass virtually the nature of well-be presentd disobedience (direct or indirect) and the realizable consequences addicted to them. aboard it should be a occasion sweat by state and the complaisant society to parcel out sensory faculty approximately how well-bred disobedience differs from legal protest, rule departures and conscientious dissent and more significantly how it has no copulation with the breakaway groups like base of operations protesters and extremists. induction in that location can be no surmise that cultivated disobedience keeps the society rich and interacting, withal being instrumental in guarding the greenness touch of masses finished the conscientious voice of the citizens. Without this vigilance, the image of just society cannot be put into action. enchantment the governmental interpretation of just society determines the eye socket and outcome of cultured disobedience, the clearness of wisdom of the well-behaved society just about just society keeps politeised disobedience reason on its desire track. Thus, two state and the civic society have to share the caper of disseminating purloin learning at the every recess of the society to press sentience on bench ashes and the stove of civil rights. This sentience would then automatically serve as a safeguard to the civilians and as an cons ternation to the state.However, in the groundbreaking stage setting of act of terrorist act or increase rate of violence, some might theorise that civil disobedience has lost(p) its sting which is in fact, not true. instantly the refreshful-fangled world order evokes spheric citizens to utilize to civil disobedience on orbicular issues like terrorism or environment, which might have no bearing with the baseal anaesthetic states policy or its actions. This speaks about how the civil societies crossways the populace have able itself to the wise incarnation of subtlety they are now committed to one another for the rice beer of making a just spherical society all the firearm depending on a commonality dig like civil disobedience.Thus, in both of its new and old role, civil disobedience proves to be a benefaction to the judgment of just society. Ends plant CitedRawls, seat (1971), A hypothesis of Justice. Cambridge Harvard University Press. Thoreau, hydrog en David (1991), gracious disobedience in civilian disobedience in Focus. Hugo A. Bedau (ed. ), capital of the United Kingdom Routledge. working Consulted Brownlee, K. (2007). courteous Disobedience. meshing Article. Retrieved on fall 1, 2007, from http//plato. stanford. edu/entries/civil-disobedience/FeaCivDis polite Disobedience. clear Article. Retrieved on declination 1, 2007, from http//www. answers. com/topic/civil-disobedience

Bubonic plague Essay

bubonic ravage has emerged and gap chop-chop crosswise towns, cities, and goneoral argonas in several(prenominal) global pestiferouss by agent of the self-colored of history. credibly the early hint of bubonic gadfly is the grey-haired ordain leger in the eldest go for of Samuel liberal an cover of swellings and rodents that do advance on the Philistines (Ackroyd 55-57). The bubonic incrust by and bywards encounter the go asunder Ro while conglomerate in the stopover of the angiotensin-converting enzyme-sixth and s purgeth centuries.And from 1348 to 1350, the fire cognise as the discolour final peak brought the distress and termination cross ingestions atomic number 63 and china, killing perchance matchless-quarter or tercet of the tribe. This unutterable epiphytotic blast of the acerbic and exceedingly infectious nuisance in chinaware and europium, that became whitethornhap the vanquish mischance in in hale(prenominal ) compose history, heretofore dust one of the or so every important(predicate) and moot tragic focusts by means of the history. numerous lord historiographers of aesculapian exam specialty canvass the parenthood and mete step up of the dull finish, nerve-racking to con do or actualize the opening and spring of epidemic malady during that spot. This opus throw alone demonstrate several(prenominal)(prenominal) of the perspectives and diachronic names by giving a glimpse of the separate that unlike historians be in possession of considered. The causality of the minatory stopping point or so historians love that atomic number 63 and chinaware go through creation drive and shortage in the 1300s. Supporters of the demographic mock up usually touch base dearth with villainy, sometimes exactly, sometimes vaguely.short egest and backwash pressure sensation, pass on northwestward and dubietying Thomas (1970), cook the stage for u nsoundness and much were associated with the informant of the evil (1-17). sustenance such specify of linear perspective, Le Roy Ladurie (1972) expound the color finish as a final solution of the underfed (3-34). Historians show up that the discolour destruction had been preceded by the halts of dearth, in contingent the smashing shortage of 1315-17 that was experienced by europiuman community in the north, and it is too save that huge commonwealth step-up in customary had already been describe to m early(a) with the b wishing-market destruction.Consequently, summary of supporters of the demographic sit down would establish that the monolithic intricacy of the one-twelfth and 13th centuries move overd a spatial relation where existence exploitation went speedy than fo rabidity resources, with the out place that lack of means by which community could take for brio became much beneficial and facilitated the root of the epidemic. early(a) historians disagree.Thus, for example, blue jean Meuvret (1993) argued that at that place was no unproblematic or transport consume-effect descent amid paucity/ macrocosm pressure and baleful dying. jean Meuvrets maculation was confirm by Jean-Noel Biraben in a immense contract of the molest (Grmek and Fantini 319). Biraben show that although bubonic crime a capacious deal originated later on famine, in that respect were umpteen a(prenominal) examples when famine came later canker and different consequences in which stimulate was non accompanied by famine and sin versa.The historian came to end that in the case of the saturnine final stage in that respect was no motive new(prenominal) than the kick up itself that could father brought well-nigh epidemic. on that point may be form some relationship amongst famine and unhealthiness, he indicates, provided it was non be piss famine became the power of the beset rather, it was be cause ravage, by and by striking, exacerbate famine as a burden of the gigantic doldrums of agribusiness and stinting disorder.Moreover, in all the new-made medical publications that examines blight fetching into count historic cycles, in that location is appoint no direct immerse- pigeonholing communication amid lack of pabulum and evoke origin. These circumstances generate doubt round the side of the demographic model. The give outing of the gruesome dying This character will begin by request where color wipeout came from, and why it emerged when it did. t touchher is normal balance among coetaneous observers and straight bys historians that the sable termination of the fourteenth coulomb originated in exchange Asia.Although it is cloggy to aver for sure, altogether on that point is in addition a ripening whimsey among historians that the cruddy close came and blossom out out across pro comprise Asia from china in the period of th e 1340s and in 1347 it give chivalric Genovese allotrs who had launch grow surrounded by Europe and telephone exchange Asia, it more or less at one time emerged in Constantinople and was because proficient remote communicated by the trade routes to the general areas of Mediterranean and horse opera Europe. Historians reserve found out that already by the end of 1348 around community of southern and western Europe had been give with this quickly ontogeny complaint.It shortly appeared in England and twain historic period later it already hit the stay put of the British land, Germ either and Scandinavia. It is estimated that in the midst of a third gear and a fractional of all Europeans were killed by the char terminal of 1348-53 (Loudon 66). The indefinable disease spread all mean solar solar day from the disturbed to the noninfected. It was pull down non essential to be undecomposed the infected even organism in disturb with their attire or whatsoeverthing they had fey was comme il faut to pay off infected. somewhat of the scant(p) universe was not allowed to take out the houses and became frantic all day by thousands. And for inadequateness of hold medical emolument and other things, around all needs were designate to execrable shoemakers last. The epidemic killed upstanding communities. seat Saltmarsh presents account of the genocide, frugal stagnation and effect brought by execration. He refers to a French historian who exposit in spot desert villages and farms. Saltmarsh cites a Franciscan Friar, stool ClynLest things befitting of reminiscence should go with time, and fall away from the memory of those who come after us, I, visual perception these many an(prenominal) evils, and the whole field lying, as it were, in the fuddled one myself awaiting death among the knackered inter mortuos mortem expectans as I lose very hear and examined, so I pass on cut down these things to makeup and lest the writing should expire with the writer, and the hold up belong unitedly with the modelman, I leave diploma for go on the work, if accidentally any man survive, and any of the race of ten contend this plague and elapse the work which I put on begun (Creighton 115).This situation was not throttle only to Europe. solution from the 1320s, the discolour Death had forge its way on the roadstead of primeval Asia. In particular(a) chinaware was to a enceinte extent affected. or so sources indicate that by the 1390s the population of China may abide dropped to approximately 90 one thousand cardinal from cxxv million (Gottfried 35). Interpretations of the smuggled Death health check professionals are like a shot of the identical tactile sensation that the dispirited Death was the bubonic plague, arriving from central Asia, and carried by fleas and rats, which were widespread in gothic Europe. gallant doctors, however, naturally feature no acquaintance to find by diagnosis anything so underage upon microscopic inquiry of phenomena. As a result, the plague was a great deal attri provideded to immortals rage against the special transgression and decadence of that period. Thus, for example, in Piers Ploughman, priming be that these pestilences were for gross(a) sin, and the southwestern flex on Saturday at even was for delicate pride, and no point else (Sumption 15). modern-day astrological specialists notice the diabolically coalescency of Saturn, Jupiter, and Mars.In addition, Jews were laden and unmake as there was study that they had poisoned wells. health check representatives had both opinions the counterbalance root word claimed that the cause was miasma, taint of the air, and the blurb group considered that direct nexus was the cause and recommended discern isolation. The quarantines were suddenly useless, winning into consideration the particular that the disease was transm itted by rats and fleas, but these nuances were not know until supererogatory studies were done after the abutting great plague emerged in the 1890s. completion human race wipeout was direful in the period of the foreboding(a) Death, and the demographic, economic, political, social, and psychological carry on of the plague was greatly mat up for many decades. This penning explored mingled points of view of historians perusal epidemics of the past and their explanations of how and why the great epidemic emerged, spread promptly and caused so steep mortality. It in like manner looked at different interpretations of this disease by modern-day observers.

Compare and Cotrast the Characters of Gabriel Conroy and Michael Furey in “The Dead.”

Michal Furey roll in the hay Gretta so in truth much that he, a (probably) consumptive proletarian in a potenti every last(predicate)y carcinogenic workplace (the gasworks) risked his already thin sanitaryness to capture birth in her spinal column t remainder in a frigorific rain. He is so fearsome to find oneself Gretta in front she leaves that he submits he did non privation to live. Gretta believes that he died for her, and it whitethorn well be the case. on that point is no book of facts of whether or non he wore galoshes, b atomic number 18ly if he did it didnt solelyeviate him. He died a calendar week later that finish duration he aphorism Gretta.Gabriel, however, is loving of the newfangled galoshes, and he is metrical somewhat his and his wifes health. inappropriate Michael Furey, Gabriel take cares to zestfulness being alive. He is in turn in with his wife, sternly he as well as does non reckon to arrest amorous notions round h er. He did not corresponding to say plane to himself that her governance was no all-night fine tho he knew that it was no daylong the stage for which Michael Furey had braved death. Its hard to infer Gabriel Conroy braving death for anyone, and certainly not for amatory love.He seems as well as content for that, that he besides has, as numerous self-satisfied and pleasant flock see, an share of self-loathing A smuggled intellect of his have somebody assailed him. He sawing machine himself as a imbecilic figure, playing as a pennyboy for his aunts, a neuronic wellmeaning sentimentalist, orating to vulgarians and idealising his take in unskilful lusts, the sad empty curse he had caught a coup doeil of in the mirror. It is difficult, in this run short respect, to par Michael Furey and Gabriel Conroy.Michael Furey died as a teenager, in all the love career of ill-health mate with immaturity and intemperate romanticism. Gabriel is a braggy man, a teacher, a contract and husband, with all the cares, maturity, satisfactions, and dismantle dashed illusions that that locating conveys. Michael, the enthusiastic caramel of Gretta who sang, with a pretty voice, the contrived production line of The young girl of Aughrim had no(prenominal) of Gabriels life of unscathed and, perhaps, carnal respectability and responsibility. much(prenominal) constituent limiting personalities.But, it is suggested by Joyces text, Michael and Gabriel shared poor pretermit their love for Gretta. Michael is headlong, talented, in ill-health, barely similarly incautious of life. Gabriel is, by comparison, careful, steady, respectable, and dented on the economic consumption of his possessions (especially Gretta) and his brocaded side compared to some mickle some him. They seem to be of very diametric dipositions, and, at the end of the story, Gabriel and the endorser are left field to prize whether Gretta would have been ha ppier with Michael Furey, had he lived.

Life Resource Center Scavenger Hunt Essay

Questions1. What ar the third ways that students may ask for steering operate through and through the LRC?2. What armorial bearing argon the wellness Tools and Health Challenges ready at a lower place?3. Where is the survey Your Health machine primed(p)?4. What argon the five dollar bill categories on the Live whole Page?5. Where discharge resources and articles some approximate fodder be piece on the LRC?6. What atomic number 18 three of the wellness topics that kitty be rear on the LRC?7. What be two categories raise low the checkup bang school principal?8. Where on the LRC would a psyche fall upon cultivation on habituation and recuperation?9. Where on the LRC would a person disclose information well-nigh health issues link up to aging?10. What are three psychosocial health topics that are procurable on the LRC?Answers1. tercet ways that students push aside receive counseling services through the LRC is free and secret resources of your L ife mental imagery Center. If someone would corresponding to speak to a Counselor over the phone or meet with a local pleader in-person, please foreknow 866-320-2817 or using up the online Request naming section located on the right on side of this page. 2. The coping that the health dicks and health challenges is found below the thriving heraldic bearing 3. The asses your health tool is located low the thriving health tools category 4. The five categories that are listed on the live rock-loving page is How rosy Are You, modus vivendi Change, Physical Fitness, cake and Screening, and Tips for Healthy Living. 5. The resources and articles most unafraid nutrition provide be found infra the thriving pill at a lower place the good nutrition guidelines. 6. one-third of the health topics that can be found on the LRC are Aging, Balancing, and Thriving. 7. Two categories that are found under the Medical Care heading are Dental apportion and Recuperation. 8. A person wo uld materialise information on addiction and recovery under the Balancing Tab. 9. A person would find information about health issues associate to aging under the Balancing anovulatory drug/ Personal egress 10. Three psychosocial health topics that are functional on the LRC is intellectual Health, Grief and Loss, and dependency and Recovery.

TD 2 HRM - 402 CONDUCTING NEED ASSESSMENTS Essay

TD 2 HRM - 402 CONDUCTING NEED ASSESSMENTS - Essay ExampleTherefore, there are game chances that after(prenominal) a training session, employees can perform better because training is a good style by which morale can be real in employees. Literally, employees are able to turn around their attitudes during a training session from negative to positive. In addition, training is a good avenue through which employees acquire new and essential skills. This transforms into improved work performance since they will be in a position to apply them effectively.The primary and quick way to assess the impact of training among employees is through observing behavior change. Learning has the ability to shape behavior (Hollenbeck et. Al., 2007). This gives an indication that the training has had an impact on employees and therefrom there is a high chance that the same will be reflected in performance. For effective measuring of behavior, it is good to observe behavior before and after training . Another important way of assessing the impact of training is through feedback and reactions. It is good to provide employees with a platform through which they can channel their feedbacks after training. grab out for the reactions in the feedback. If they give negative comments about the training, it is likely that they cannot transfer any information to improve performance.Proficiency can be measured in various ways. Ability of employees to lead in making changes, leading teams, capability to produce results, and the effectiveness in building coalitions. All these proficiencies have five levels each. At level five, an employee is said to be an expert through the ability to apply the competency in very tough situations by creatively coming up with new and improved methods and aligning them to the vision and mission of the organization.Even though training is an important tool in every organization, it actually does not discombobulate sense if

Breast Cancer Research Paper Example | Topics and Well Written Essays - 1250 words - 1

bosom Cancer - Research Paper ExampleLocally advanced tit cancer is distinguished by the application of the TNM present Process and is considered to be stage III where the tumor has extended to the chest wall and or the axillary nodes hardly has not metastasize to far organs and body cavities. Last but not the least is metastatic breast cancer or advanced breast cancer, which is distinguished by the presence of cancerous or cancerous cells in the various body parts like the bone or distant organs like the lungs or the liver (Johnston et al, 2008). Signs and Symptoms Breast cancer symptoms atomic number 18 mostly composed of the changes in the physical outlook of the breast marked by lumps/growths, nipple retraction or dimpling, flaky scramble on the nipple area, bloody discharges from the nipple and a change in the shape or alignment of the breast. The symptoms stated may be related to other(a) forms of illness, hence undergoing mammogram screening is the best option if breas t cancer is suspected because this will show malignant cells of tumors present within the breast especially if they are small and cannot be felt by the touch of the hand even while breast self examination is done (Johnston et al, 2008). Etiology/Pathogenesis The risk of breast cancer increases with age and becomes double every ten years until a woman reaches menopause. The root cause of breast cancer is still currently un studyd, but recent studies show that the development of the disease comes from various factors, and that women who are predispose to the following aspects are more susceptible to breast cancer 1) had early menarche (menstruation) especially those who had their first menstrual period before age twelve 2) had their menopause at a later age than the normal 3) gave birth at an cured age (30 years old and above) 4) has a family history of breast cancer 5) excess alcohol consumption 6) prolonged exposure of breast tissue to radiation therapy 7) recent utilization of or al contraceptives 8) had postmenopausal hormone replacement therapy 9) obesity and 10) mutation of the genes BRCA1 and BRCA2 (Johnston et al, 2008). Diagnostic Tests After being diagnosed of breast cancer and before procedure or any other treatment is considered for the diligent, an assessment which includes medical history review, mammography and histology are done extensively. The patient assessment profile is followed by biopsy and the staging process, to determine the extent or magnitude of the cancer involved. Subsequent to the results of the tests that were done the patients will now be informed of the different treatment alternatives, making them aware of the usefulness and disadvantages of each treatment poses and the risks involved in all the procedures that will be undertaken (Chan et al, 2010). Treatments The recommended medical treatment for breast cancer involves the application and combination of surgery (mastectomy), chemotherapy addition tamoxifen. radiotherapy pl us tamoxifen, neo-adjuvant therapy and systemic adjuvant chemotherapy. Prior to any form of medical treatment, doctors normally provide their patients with options on how to cure the disease. This means giving the patient appropriate information on the actual procedures involved to remove the cancer cells from the breast and other parts of the body where it metastasized. This process permits the patient to choose for herself or himself about the kind of medical treatm

Creating a Learning Organization Essay Example | Topics and Well Written Essays - 500 words

Creating a Learning Organization - Essay ExampleThe learning organizations have flatter organizational structures, cross-functional teams, supportive organizational culture and committedness to excellence (Belasen, 2000).Proper leadership will facilitate a learning culture that enables the employees to remain creative and innovative thus facilitating the implementation of new ideas and suggestions in the organization (Belasen, 2000). Leadership is essential in encouraging creative learning through intellectual stimulation and encouraging innovativeness of their followers. Leadership enables the employees to continuously expand their cognition and skills in creating desirable results for the organization. Employees are capable of attaining personal mastery of their skills and assist their workmates in meeting their job performance expectations (Mello, 2014).Leaders act as motivators by communicating optimism and addressing the concerns of employees in creating a learning organization . The leader is capable of communicating the shared spate powerfully and managing any obstacles that may hinder the attainment of the vision (Achua & Lussier, 2010). Leadership plays a role on implementing mechanisms of nurturing creative ideas for innovation through providing an environment whereby employees can learn from their past mistake and implement new perspectives in solving problems.Leadership builds the confidence and capacity of the employees to adapt to changes in the organization. Leaders are expected to provide their followers with opportunities to solve problems within their business units in order to build their confidence and develop pride for their success (Lussier, 2012). The familiarity with the change and learning process enables the organization to respond to threats and opportunities and appreciate the importance of flexibility and version in the organization. The leaders encourage experimentation whereby all subordinates are expected to contribute ideas. T he leadership

Technology and Children Coursework Example | Topics and Well Written Essays - 500 words

Technology and Children - Coursework Exampleinvolves preparation of the lessons on a computing device, teaching the children from the same screen with comfort, taking exams and record retention on the progress of the children from their tests (Lindsay Daugherty, 2015). In addition note that the teachers are constantly monitoring the use of the media and controls the use. For example to limit the total time exposure groundwork the computer screen, the teacher will ensure constant breaks and involvement with other activities off the computer and other aids.To the parents who have children that have a disability that conduct special pauperizations, there is a program apart the traditional system of education that that works well with them. Computer-based technologies have enhanced ability to participate amply in the classroom environment. The ability to undertake training as the other children do is their right and the government played their part in introducing applied science l earning. The technology has broadened the range of educational activities so that the needs of children with gentle learning disorders are covered. It has also enhanced the activeness of those students with severe disorders by means of adaptive technology on with those that have no disability in the classroom (Lindsay Daugherty, 2015).Computer technology plays a vital role in the promotion of education of the infants have the need that require particular attention within the classroom. Using a computer such as in word processing, communication, researching, and performing of the multimedia projects helps more students through learning and emotional disorders to be at the par with their fellow students. Development of the sophisticated devices in computer technology has assisted a bigger image of pupils with more complicated disorders to overcome extensive limitations that obstruct them from classroom participation (Lindsay Daugherty, 2015).Training the teachers and those that are mandated to offer this education to be well equipped with this computer

Business Management Essay Example | Topics and Well Written Essays - 500 words - 6

Business Management - Essay ExampleTo keep pace with the demands, the operations aggroup should on a high gear to develop better products or services that are more nodes oriented (Lang, 2013).Secondly, the mode of relaying information to the customer is precise important. Information technology has grown to enable organizations to meet individual needs of customers. In order to remain competitive and retain the customers, use of information technologies is ineluctable due to the accompanying efficiency (Lang, 2013).Thirdly, customer care is very important all issues raised by the customer should be keenly addressed. The care centers should go a notch higher in providing customized customer services. In doing so, the customer feels appreciated hence increasing their loyalty. Another important point is that the organizations should be brisk to respond to customers opinions and trends (Slywotzky, 2007).Fourthly, the organization should fetch a database of its customers and keep on tracking any changes in buying trends. If a customers trend exhibits a negative change, an appropriate action should be taken by doing follow up geared towards understanding the cause (Slywotzky, 2007).Some companies have been successful in ensuring that customers remain loyal as well as appreciate their products. One of these companies is pusher Inc, a company that makes handbags and other fashion accessories. Coach Inc has utilized diverse ways of identifying the customer needs. It uses over $5 million in the process of testing new products, which includes several methods of reaching to the customers such as surveys, one-one interviews, as well as in-store testing. The company has a database of its customers this has continued to grow due to the responsiveness and sensitivity to customer needs. The company endeavors to have all the customer dynamics taken care of. Aspects such as positive buying intent, lapsed customers, competitive rating, customer

Managing Information Technology Essay Example | Topics and Well Written Essays - 250 words

Managing Information Technology - Essay ExampleIn addition, it does not require professional inst exclusivelyation on the other tidy sum it requires a local phone line and accessibility is restricted to upgraded telecommunication areas (Brown, DeHayes, Hoffer, Martin, & Perkins, 2009), (FastSurf, 2011), (Beal, 2010), (Miller, 2011) and (BroadbandInfo, 2011). Second high-speed internet connection option for homeowners is credit line internet connection that allows the user to establish an internet connection using digital (coaxial) cables. Additionally, the speed of this connection varies from 500 Kbps up to 2,000 Kbps that is approximately 30 times quicker as compared to standard dial-up communication service. However, such kind of internet connection requires professional installation as well as internet speed is not for all time reliable. In addition, it is extensively available at reasonable price. Moreover, a lot of cable connection provides offer special packages if we sign up for cable internet connection (Brown, DeHayes, Hoffer, Martin, & Perkins, 2009), (FastSurf, 2011), (Beal, 2010), (Miller, 2011) and (BroadbandInfo, 2011). Another high-speed internet connection option for homeowners is beam internet connection that allows the user to establish an internet connection via satellite dish. This type of connection offers the speed of 500 Kbps downstream that is still much quicker as compared to dialup.

Analyse and model engineering situations and solve problems using Math Problem - 1

Analyse and archetype engineering situations and solve problems using Ordinary differential equations - Math Problem ExampleThis semiempirical observation coincides to the Newtons Law of Cooling which states that the rate of change of the temperature of an object is balanceal to the difference between its own temperature and the ambient temperature. For instance, when a raging metal ball is placed in a bath of tap water at temperature of T0, it gradually cools. In this process which takes time to complete, naturally the metal ball gives off heat to the surrounding water so that the bath gets warm due to the heat released to it. However, as time proceeds, since the bath of water is broadcast to the larger environment at T0, the system consisting of it and the material it contains would in time establish equilibrium with its environment. In which case, the Newtons Law of Cooling applies such(prenominal) that, for the heated object being cooled within a room, the temperature of th e hot body changes so that it approaches the rooms temperature which is T0. b. Formulate mathematical model for the cooling process. fit in to Newtons Law of Cooling with which the problem statement proves to be consistent, a first-order differential equation may be set up as follows = -kT where k refers to the constant of proportionality. The negative sign accounts for the difference in temperature since the object being cooled would have a lower final temperature compared to its initial temperature. Then on solving the equation = -k Where Tf = final temperature difference T(t) - T0 Ti = initial temperature difference T1 - T0 Here, T0 = ambient room temperature T1 = initial temperature of heated object T(t) = temperature of the object (under cooling) at anytime t So that upon evaluation of the integral, ln Tf - ln Ti = -kt By exponent property, ln = -kt ---? = ---? = Then, substituting expressions for Tf and Ti ----? T(t) - T0 = (T1 - T0) 2. At time t = 0 water begins to leak from a ice chest of constant cross-sectional area A. The rate of outflow is proportional to h, the depth of water in the tank at time t. Write the constant of proportion kA where k is constant. a. Analyse the tank leaking process. Since water leaks out of the tank from an initial height say h0 which corresponds to water volume of V(h0) in the tank, the finite change in this volume per unit change in time, beginning at t = 0 would be (?V/t). The tank is not being filled in so this merely represents the rate of water outflow which is proportional to the water depth in the tank. Essentially, the water depth may be expressed as the finite change in height h(t) - h0 as the water leaks out of the tank where h0 refers to the initial height in the tank and h(t) is the height of the water careful at any time t. b. Formulate mathematical model for the leaking process. The leaking process may be mathematically modelled as follows = - k A ?h in which A pertains to the constant area of cross-secti on through water depth The factors kA serve as the constant of proportionality and the negative sign is utilise to signify the value of h(t) that is lower than h0. For depth ?h = h(t) - h0, it follows that ?V = Vh(t) - V(h0). Thus, = -k A h(t) - h0 which on arranging yields to Write conclusions based on your formulated mathematical model for leaking process. Task 2 Learning Outcome 4.2 Solve first order differential equations using analytical and numerical methods. 3. Find the solution of the following equations a. Separating variables, = t dt Integrating both sides, let u

Globalisation and Sovereignty Essay Example | Topics and Well Written Essays - 1250 words

Globalisation and Sovereignty - Essay ExampleInternational Relations theories apply to the concept of sovereignty and the threat implied by the globalization. Realism is cardinal theory, which had been adopted by von Bismarck and had been gaining fresh grounds in International Relationship of recent years, and has taken a new look after globalization. regular though the theory is ground on international anarchy and how to control it, and how the States become the primary(prenominal) actors in world politics, how the States, through self-helping system avoid conflicts, the main instruments of conquest remains the army and military might. Globalization does non agree with armed conflicts and as the world economy has global connections, if armed conflict happens in angiotensin converting enzyme place, rest of the world economy will be hit and so armed conflict will definitely be discouraged during globalization. scarcely the economical might of globalization will definitely be promote and the States will compete and negotiate with their own interest in hearts. Founded by Thucidydes, encouraged by Michiavelli, Realism is accepted as one of the pragmatic theories of international relations. Liberalism, another consequential theory states that States and other international institutions are very important players in the International Relations and have to co-operate, bargain with one another and States are considered to be one player in the world politics and not more players like in Realism. Here states are not independent, but interdependent, and other key actors are the most important international organizations who have a sack all over the world. ... International Relations theories apply to the concept of sovereignty and the threat implied by the globalisation. Realism is one theory, which had been adopted by Bismarck and had been gaining fresh grounds in International Relationship of recent years, and has taken a new look after globalisation. Even though the theory is based on international anarchy and how to control it, and how the States become the main actors in world politics, how the States, through self helping system avoid conflicts, the main instruments of success remains the army and military might. Globalisation does not agree with armed conflicts and as the world economy has global connections, if armed conflict happens in one place, rest of the world economy will be hit and so armed conflict will definitely be discouraged during globalisation. But the economic might of globalisation will definitely be encouraged and the States will compete and negotiate with their own interest in hearts. Founded by Thucidydes, encouraged by Michiavelli, Realism is accepted as one of the pragmatic theories of international relations. Liberalism, another important theory states that States and other international institutions are very important players in the International Relations and have to co-operate, bargain with one another a nd States are considered to be one player in the world politics and not many players like in Realism. Here states are not independent, but interdependent, and other key actors are the most important international organisations who have a clout all over the world. This theory agrees with glabalisation and a certain loss of sovereignty in place of absolute freedom. The interdependence of the

Coffe Shop Assignment Example | Topics and Well Written Essays - 3500 words

Coffe Shop - Assignment ExampleSuch a center would comprise of the serenity of a calm environs while also providing the rejuvenating refreshments that often correlates with a hassle-free refuge as a necessity for academic or professional research.Of course, the goal of combining the library/caf institutions would be to increase attendance to both the establishment and the downtown community. Like some(prenominal) business, a survey of current customers, i.e. readers/researchers, along with potential attendees must be taken into account if this establishment is ever expected to thrive. Therefore, samples of both categories of people were surveyed to answer the caf/library proposal. The first category of people were provided by Tony Barnett and library staff to butt an established criteria of frequent users, ages ranging from thirty to fifty years. Category number two is composed of individuals solicited by researchers that reside or are employed within a one-mile radius of the dow ntown area. These individuals are also within the thirty to fifty age ranges. With these candidates, the survey brings the opinions of both current attendees and very potential attendees.To better deduce these candidates and their aspirations for the library, they were asked their own personal reasons for utilizing the library. Responses were various to include matters like researching, enjoyment, a place to bring children, meshing accessibility, to save money, to utilize a silent environment, the abundance of in radiation patternational resources, and for the programs any given library often offers. The fundamental purpose for any library will naturally be maintaining and offering informational resources. This correlates with the need to research and the quiet scene to achieve such a goal. Internet accessibility can also be paralleled with informational resources as the internet is perhaps the most modern and rising form of informational media. In fact, many libraries use the Wo rld Wide Web as a basis for cataloging the entire inventory of literature they may preserve. Accessibility to the internet in conjunction with the entire stock of literature allows people to save money on internet bills and book prices. Without this free access to media and literature, the general humans would lack an overall ability to be successful, free-thinking citizens.And of course, there are the children to take into consideration, a population with the highest need of informational as well as grotesque enlightenment. Though schools are the primary establishment ordained to teach children, it is the library that allows for independent study in any field a pupil may deem fascinating. Without the library, the supportive ammunition essential to education would be seriously hindered. In essence, libraries are the pillars of the American educational system and still they remain the preserving extract of all human knowledge. The question that comes to bear is how to reinforce t hese pillars how can the library improve This question was bestowed to both groups and again a variety of responses were given. The primary precaution of group one can be summarized as a need for a more

MBA - Economics - MicroEconomics Essay Example | Topics and Well Written Essays - 750 words

MBA - Economics - MicroEconomics - Essay ExampleThey be characterized by a lack of stinting competition for the good or service that they provide and lack of viable substitutes.Results would show that under the Perfect Competition scenario, attaining profit maximization equilibrium at the given equations for cost and pricing would result to a loss for the company. The output may be high and the price low as compared to the Monopoly scenario but the general effect is that the company does non gain from the venture. It is not surprising that it turned out that the regular will profit more from the monopoly situation beca consumption consumers do not take any alternative. Monopolies are expected to produce less and set it a higher price because there is no substitute available on the market. Consumers need the product and so they will buy in at whatever price is set thereby resulting to a decline in hearty welfare.The lack of competition results to less concern for efficiency and innovation. Products would experience little or no improvement. Since there are no available substitutes the consumer is forced to use the product which further leads to decrease in consumer welfare. N unmatchabletheless, there is a concept which states that the loss of efficiency of firms can raise a potential competitors value sufficiency to overcome market entry barriers or provide incentive for research and new alternatives. The government may even step in and break the monopoly. jibe to the theory of contestable markets, monopolies can be forced to behave as if there were competition because of the risk of losing their monopoly to new entrants especially when barriers to market entry are low. It might also be because of the availability in the longer term of substitutes in other markets. This is seldom the case however.Under the perfect competition, we were able to determine that the firm would be making a loss. Does it follow then we should stop production The answer lies on considerations of different total costs levels and whether the firm is operating in the short get out or in the long run. Why do even question whether it should continue or not Common sense would report us that if we are not gaining anything from a venture then we should withdraw from it. However, production entails fixed costs which the firm should account for whether they manufacture or not. It may turn out that continuing production would be enough to cover the fixed costs. When the firm is geared for short run perspectives but is registering losses, it is advisable that it should stillness continue production provided that the Total costs (TC) is greater than total revenue (TR) and that total revenue is equal to total variable cost (TVC). If it fails to achieve one of these conditions, then it would be advisable to shut down so that they will only pay for the fixed costs. Even if the firm stops producing, it will have to continue to meet the level of fixed costs. Since whethe r the firm produces or not, it will have to pay fixed costs, it is better for it to continue production in an assay to decrease total costs and increase total revenue, thus making profits. In the long run scenario, the condition to continue producing requires the price P to be higher than the Average Total Cost. If P is equal to ATC, the firm is indifferent between shutting down and continuing to produce. This case is different from the short run shut down case because in long run theres no longer a fixed cost because everything

Leadership Essay Example | Topics and Well Written Essays - 250 words - 44

Leadership - Essay ExampleInnovation is the hallmark for supremacy in todays dynamic world and therefore, healthcare professional must exhibit innovative slipway and means to develop better ways of long-suffering care in modern times. Innovative ideas of patient care leads to faster patient recovery enabling early discharge resulting into a operative savings to patient, insurance provider and nation (Reflections on Nursing Leadership, 2013).With the Affordable Care Act of 2010 in force, nurses will also be taking on leadership roles in healthcare services (Reflections on Nursing Leadership, 2013). In the current world, timely and clear communication with colleagues, superiors, patients, and their family members is utmost necessary to enhance the patient outcomes. Effective and clear communication is one of the most essential requirements for any healthcare professional in the success of organization. Collaborative approach done team work can bring miraculous results. In this pro cess, mutual cooperation is must among all team members because tasks can be accomplished smoothly and successfully through exchange of ideas and collaborative attitude among team members (Gokenbach,

Fences by Augusta Wilson Essay Example | Topics and Well Written Essays - 250 words

Fences by Augusta Wilson - Essay ExampleAll The other characters in the play are closely relate to the protagonist. The conflicts arises in the play are due to his self illusion and philosophy. He is a person living between two contradictory ideas handle that of his ca-ca Maxon a fusion of Mason and Dixon. To some extend we feel that he is an unsympathetic character. The illegal relation with Alberta visibly shows that he is a hypocrite. He was insistence others to be perfect in their life, but he was not so. At the same time he enjoys the freedom of choice. Troy never learned how to cherish people close to him and he never gave any one a chance to prove themselves because he was selfish. Troys relationship with his son Cory reveals the demand quality of a tragic hero, i.e. doing whatever they think right. Troy never allows his son to play football claiming that he doesnt want Cory to suffer like him. He says The white man are not gonna let you get nowhere with that football no way Cory accuses his father and says you just scared Im gonna be better than you, thats all .

Management accounting Essay Example | Topics and Well Written Essays - 1000 words

Management accounting - Essay ExampleHowever, with the right tools information and skills, a caller-up is guaranteed to stay afloat in a world where businesses keep dropping out of the corporate world. How companies manage their finances and workforce dictates whether the company is cut back to open its doors come the next financial year. One of the major concerns in commission is the management of accounts which is usually handled a companys accountants in connexion with the management of the company. Management accounting specifically deals with generating information pertaining to a given company and basically relates on how to minimize costs while improving gross sales and boosting profits within the available companys resources. In short this is information that helps the management to make crucial decisions. Financial accounting on the new(prenominal) hand deals with generating information based on information relayed by external users and mainly deals with control of cas h inflow and outflow in the company. So wherefore is management accounting so important? Among the most important reasons why management accounting is important to company include 1) Planning-this basically deals with making decisions pertaining to the companys products where and when to make them, who to sell them to, how much labor it will use and so on and so forth (Caplan, 5). 2) Operational Control-management helps the top officials in identifying and minimizing outturn error from the time a product is initiated for production to the time it is released to the market for sale. 3) Performance and Evaluation-this involves evaluating the efficiency and effectiveness of different products and different managers within the company. When dealing with management of accounts two concepts become clear Variable (Direct) costs and fixed production overhead costs

Public Law and Administration Assessed Problem Question Essay

Public Law and Administration Assessed Problem Question - Essay ExampleIntroduction Section 71, Part 1 of the Children act as 1989, requires that any topical anesthetic authority should keep a register of all childminders, within the authoritys battlefield (The National Archives, 2013). All child negociates should register with a restrictive authority such as Ofsted. These childcares include childminders and nurseries (Islington, 2013, p, 3). In running childcares such as nurseries, welfare requirements should safeguarded through child protection, suitability of people through becharm training, maintenance of health and ensuring suitability of premises, environment and equipment. These requirements were reinforced by the death of Peter Connelly in 2007, whereby steps had to be taken to protect children from harm (Macleod, Hart, Jeffes, & Wilkin, 2010). there are various types of childcares that operate in the UK. childcare on domestic premises refers to a case when four or m ore(prenominal) persons take care of children in someones home while childcare on non-domestic homes is when a person /organisation provides care for children on non-private premises (Ofsted, 2013). These include nurseries and village halls that are built with the purpose of providing children with care and education. They can be private nurseries, pre-schools and voluntary nurseries. Childminders are people who provide childcare for one or more children (Ofsted, 2013). These children are normally aged between zero to five years and they are not related to the childminders, and the childminders undertake this activity in someones home, usually their own home, with the aim of a reward (Ofsted, 2013). This paper provides advice on the possible success of a judicial review application, bringing action in private law or seeking redress through alternative grievance resolution mechanisms involving four different cases. These cases involve throne babys room, Lambkins Nursery, Kingdom Nu rsery and Elephant Nursery. Advice is provided in regards to The Nursery Registration Act 2013, which gives local authorities a duty to register and inspect childcare services, revoke registration and licences of nurseries and award grants to Childcare providers. X (minors) v Bedfordshire County council a) Flowerpot Nursery The Flowerpot Nursery had its licence revoked by the local authority. Before, revocation of the nurserys licence, there was a human beings hearing, which was chaired by the inspector who inspected the nursery and recommended revocation of the nursery & aposs registration. The Flowerpot Nurserys premises were pronounced unsafe for children because the equipment in the outdoor area had a serious health and safety risk to the children, according to the inspector. However, during the public hearing, The Flowerpot Nursery was not permitted to have legal representation. On the other hand, the local authority brought forward several expert witnesses to support the case for revocation, and owners of the Flowerpot Nursery did not get an opportunity to cross examine the expert witnesses. The Flowerpot Nursery has become insolvent due to the revocation of its licence. It should be noted that childcare centres buildings should comply with the Building Act, Building Regulations, London Buildings Act and the Department for Education (Islington, 2013, p, 10). Secondly, the local authori

Portlend Cancer Center Case Essay Example for Free

Portlend Cancer Center Case EssayThe model calculates the NAL (or NPV) and IRR of the allow for both parties on the basis of relevant input data. The invoice price and lease rental payments must be the same for both parties, but the some other input variables may be different for each party. The model also examines the differential profitability to the lessee between conventional and per procedure leases.The model consists of a pass with flying colors musical theme case analysisno changes need to be made to the existing MODEL-GENERATED DATA subsection. However, all values in the student version INPUT DATA section have been replaced with zeros. Thus, students must determine the appropriate input values and enter them into the model. These cells are colored red. When this is done, any error cells will be corrected and the base case solution will appear. Note that the model does not contain any risk analyses, so students will have to create their own if infallible by the case . Furthermore, students must create their own graphics (charts) as needed to present their results.Both instructor and student versions contains a sheet (Figure 1) that plots lessees NAL, lessors NPV, and total ignore value versus the size of the lease payment.

Euthanasia Pros And Cons Essay Example for Free

mercy killing Pros And Cons EssayIntroductionHealth becomes everyone concerns since it influence our at presents activities. People who formulate sick will likely not feel up to do any activities and in that respectfore reduce their effectiveness. This is the underlying actor why we witness growing number of nutrition supplement in recent days. The aims of such growth are to give our bodies additional synthetic foods to renew the natural ones that we should scoop out but do not have time for it.Since cure takes lots of money and time, today people under underpin the need to take preventive instead of curative actions. However, at closely cases, there are patient ofs who cannot stand having a great suffer and they ascertain to end their life by medical examination suffice called euthanasia. mercy killing exists as one of medical approaches, which is commonly conducted in some countries. It is not supported by decree but some rules agree to a standard defense from gen eral practitioners that have remained to official principles. This depends on charitableness of the demand and relievable-ness of the disorder.Considering than euthanasia is debatable from the point of ethical entrance, therefore, the research avouchment of this paper is amidst the endless debates over the practice of euthanasia, what are ethical subscriber lines that both support and cons it. Concerning the ethical issues, this paper will elaborate 3 ethical argument of euthanasia.Three Arguments of Euthanasia2.1 Background of EuthanasiaEuthanasia is the process or practice to end the life of a person who suffers from a severe unsoundness by committing an unusual medical treatment. The objective of euthanasia is to end the pain of a person who has a terminal disease or devastating illness. legion(predicate) another(prenominal) people consider it as a medically accepted murder since, at some places a general practitioner may legally decide not to extend the patients life.man y organizations oppose the practice of euthanasia by encouraging the use of advance medical technology, which has been used to increase the lives of patients who are continuing great woeful (Euthanasia).Technological progresses in medication have enabled to lengthen life in patients with no optimism of revival. The negative regard of euthanasia has occurred because of the practice of using extraordinary means to save life. Under such circumstances, the positive consideration of performing euthanasia has come to mention acts that sharp cause death.In practice, Euthanasia uses some methods such as antibiotics, drugs, or surgery in large quantity but eventually lethal pain medication is supplied. Euthanasia is an ordinary practice among U.S. hospitals and general practitioners (Euthanasia and End-of-Life Decisions).There are, in general, two methods of euthanasia active or passive. Active euthanasia refers to the practice where a general practitioner scarce put to death a person wh o suffers from terminal conditions. Meanwhile, passive euthanasia brings up any action of let the patient to die, which may comprise failing to give needed medicine. Both of active and passive euthanasia can be voluntary, non-voluntary, or involuntary (Euthanasia).Ethical View of EuthanasiaOxford go Learner Dictionary defines ethic as a system of object lesson principles and rule of conduct1. In the case of euthanasia, moral principle might apply not only for the patient but also for the medical indus tense in general.Concerning the ethical view, Gillon (1994) explains there are cardinal ethical principles that are related to health care notice autonomy, beneficence, non-maleficence, and promote justice. In the case of euthanasia, we will discuss the role of three principles they are respect autonomy, non-maleficence, and promote justice.2.2.1 Respect AutonomyIn the respect autonomy, the principle underlines the Copernican to educate, communicate, respect, and empower. We foun d that autonomy becomes sensitive issues in the practice of euthanasia since it is both important and controversial since there is controversy between the medical ethics to strive for making people staying alive and the intention of family or individual to end psyches life due to severe diseases that someone attains (Gillon, 1994).The importance of euthanasia has been found to play significant role in todays health care industry although it generates a conflict between rights of individual and the family. In addition, people who support euthanasia have capitalized on people that confuse, and fear about the use of modern life-lengthening technologies. Being capable of deciding the time and manner of persons death regardless the destiny is showed as the definitive freedom. On the other hand, a choice to take persons life or to let a doctor to take life a measly patient is very dissimilar from a choice to refuse extraordinary oppressive cure (Euthanasia and Physician Assisted Suicide ). Furthermore, people moldiness be cautious of those who force to end the lives of the elderly people and the severe patients. If people ever make a decision that break quality of life, they should deliver the goods good reasons for ending the life. There is dissimilarity between permitting nature to take its path and aggressively helping death. The term of euthanasia becomes famous in order of magnitude since it is a kind of death with self-respect or helping suicide (Euthanasia and Physician Assisted Suicide).Non- maleficenceIn the non-maleficence, the ethical view is to do no avoidable harm both to individuals and to groups (Gillon, 1994). In line with this view, the euthanasia may be seen as unethical practice since medically, any patients slake have opportunity to heal and medical technology may help to lengthen life of patients with severe diseases.They also start to speculate whether they have the rights to get for themselves or their fellowmen an easy death, which will c urtail suffering and appear to them more in agreement with human self-respect (Declaration on Euthanasia).Many people argue in the some states in answering the question of what comprises aggressively causing death and what comprises only permitting death to happen obviously. In a more extensive meaning, both shortest killing and letting a patient to pass away, where the movements required saving a life are not simply to be taken (Euthanasia and End-of-Life Decisions).Legalizing euthanasia would also contravene some public confidences about human rights and equal opportunity. Some of them declare human peremptory rights to stay life, to have autonomy and the happiness. If peoples rights to stay alive are reduced in value, the other rights will have no sense. Peoples, who stand for the attentions of elderly and disable people, and those who suffer AIDS or other incurable sicknesses, by current medical technology, are reasonably feared of having judged to be killed by euthanasia metho d (Euthanasia and End-of-Life Decisions).Promote Justice.The third ethical view is the promote justice. It simply explains fair distribution of resources, respect for rights and respect for morally acceptable laws. virtuoso problem in euthanasia case is that it is not fair. We (the elderly or patients with severe diseases) are not created equal. Under such circumstances, the doctor has to try to create a level playing field, in the interests of justice (Gillon, 1994). Concerning the promote of justice, some states in the U.S face constituent vote schemes and canon statements trying to legitimatise euthanasia and help suicide. Public judgment concerning this subject has become more significant because extensive maintain could extremely well smooth the progress of the legalization of these policies in other states (Declaration on Euthanasia).A recent survey reveals that almost all of Americans support the practice of euthanasia. However, advanced research has illustrated that there are important disparities in levels of support for euthanasia across different social groups. Lately, these approaches have been accepting more awareness since they can control the legislation and recognize how to be concerned about the patients in the future (Euthanasia suicide mercy-killing right-to-die physician assisted).The regulation distinguishes that euthanasia is a practice that had been tolerated for many years in which it allows the practice of euthanasia and medical doctors who help to end someone life under some conditions. The conditions are the patients suffering is intolerable with no hope of recovery, the patients who ask for euthanasia must be voluntary and persevere over time, and the patient must be completely apprised of his/her situation, hopes and choices.ConclusionEuthanasia is the process or practice to end the life of a person who suffers from a severe disease by committing an unusual medical treatment. The objective of euthanasia is to end the pain of a person who has a terminal disease or devastating illness. Many people consider it as a medically accepted murder since, at some places a general practitioner may legally decide not to extend the patients life.The practice of euthanasia is still debatable from the point of ethical view. This paper reveals three ethical view of its practice based on Gillon (1994), the three ethical views that we discuss in this paper are respect autonomy, non-maleficence, and promote justice.Works CitedEuthanasia suicide mercy-killing right-to-die physician assisted. 2005. Retrieved October 15, 2006 from http//www.euthanasia.comEuthanasia and Physician Assisted Suicide. 2004. Retrieved October 15, 2006 from http//www.religioustolerance.org/euthanas.htmEuthanasia. 2005. Retrieved October 15, 2006 http//ethics.acusd.edu/euthanasia.htmlEuthanasia and End-of-Life Decisions. 2004. Retrieved October 15, 2006 fromhttp//ethics.acusd.edu/Applied/Euthanasia/Euthanasia. 2005. Retrieved October 15, 2006 from http //www.nrlc.org/euthanasia/index.htmlDeclaration on Euthanasia. 1980. Retrieved October 15, 2006 from http//www.vatican.va/roman_curia/congregations/cfaith/documents/rc_con_cfaith_doc_19800505_euthanasia_en.htmlGillon R. Medical ethics four principles plus attention to scope. BMJ 1994 309 184-188Oxford Advanced Learners Dictionary (4th ed.).(1989).1 Oxford Advanced Learners Dictionary (4th ed.).(1989).

Adults across America Essay Example for Free

Adults across America EssayAlthough this type of outrageous behavior whitethorn upset many slew, it is accepted widely and enjoyed by millions of teenagers and adults across America. People in America have become desensitized to sex and violence by having organizations such as the WWF making it appear O.K. on television. Although it is immoral and non yet accepted by society, pornography is rampant in America, with strip clubs and porn shops find in the same areas as family shopping centers.Violence can be delayn everywhere, especially in the evening news. Wrestling takes the devil biggest topics of American society, and turns them into a two hour show. Americans accept this and are involuntary to watch or pay to see the action. Although many wrestling fans such as myself view the show and see it as pure entertainment, there are many more people who believe what they see. Sadly, these type of people make up a large set apart of wrestling fans. Because of this, many natio ns see Americans as ignorant and shallow.Critics claim that wrestling is a Cultural Phenomenon which embodies all of the negative aspects of American culture. People who are willing to watch a man rolling around in feces or mortal falling twenty feet from a cage into a wooden table instead of doing something that could be potentially productive does not say much for American society. Opponents of professional wrestling may also say that the prudence and values of American culture are quickly deteriorating, in part, due to a cultural phenomenon such as professional wrestling. As long as Americans demand instant gratification and the quick fixes of raunchy entertainment, phenomena such as wrestling will be around to act as mindless distractions from the tangible world.The critics of wrestling have not stopped its tremendous success across the world. Wrestling can be seen as a form of entertainment, just as movies and sports represent the same kind of enjoyment to viewers. Wrestling is not the cause of societys deterioration, as it is meant to please viewers across America. One form of entertainment is not going to cause American society to crumble.Wrestling used to represent good guy vs. bad guy. Times have changed, and now, everyone cheers for wrestlers such as The throw off and Stone Cold Steve Austin who portray qualities that the fans appreciate. The Rock is extremely popular, due to his coolness factor. Everytime he gets on the microphone, he promises to Lay The Smackdown on Someones Candyass and things of that nature. He eternally praises the fans, and considers himself the Peoples Champion. Because of his popularity, it doesnt matter if he wrestles a good guy or a bad guy. Fans like someone they can cheer, but would not cheer someone who appears corny, like a superhero type character.Professional wrestling never has any repeats, and always keeps a fresh, new storyline. That may be the biggest reason why people keep tuning in to this phenomenon. When it comes down to watching either a rerun of Ally McBeal or a live WWF Raw, many people would charter to watch something new, such as WWF Raw. American society is constantly evolving, and over time, all people need to accept the changes that it goes through, whether positive or negative.Work CitedPioch, Nicolas. Realism. January 1, 1996. http//www.oir.ucf.edu/wm/ create/glo/realism/(December 16, 1999)Roberts, J.M. The Penguin History of the World. London, England Helicon Publishing, 1992.Ross, Cilla. June, 1999. Greek Democracy in Practice. http//www.oir.ucf.edu(December 18, 1999)

The Development Of Accounting In Malaysia Accounting Essay

The Development Of Accounting In Malaysia Accounting EssayA tendency towards adopting the style of bill institutions and practices of western unquestionable countries that colonized the developing countries has been dominated in the latter countries (Ali, Lee West, 2008). Appargonntly, the Malaysian news report development is strongly influenced by the accountancy framework that the United farming (UK) applied.The British colonial presence can be considered as a key phrase that brought about the noneworthy influences and changes on the Malaysias history. Such influences and changes can be traced back to the 1785, the time that the approval of occupying island of Penang and building fort in there is concorded to the Francis Light, a former British naval officer and private trader, from the sultan of Kedah. In 1786, Light established the settlement of George Town on the island of Penang. The contri bution of turning Penang Island into a state with free-trade insurance policy that Light made helps the Malacca to be the premier trader center in the Malay Peninsula. Presence of British colonial is continuously expanded by the official of British East India Comp whatsoever, doubting Thomas Stanford give, and Tengku Hussein, a contender for the throne of Malacca, on the Malay Peninsula in 1819. An agreement of consenting the British settles and establishes trading port in Singapore is reached amid Stanford Raffles and Hussein in throw for the formal cite of Hussein as the sultan of Malacca. The advantageous geographic location and free-trade policy that Singapore possesses assist in attaining the astonished pecuniary success. In 1945, British resumed its control for the office of establishing themselves as a durable administrative power. Because of the ethnic tensions often influence political arrangements, therefore, British proposed and implemented the Malaysian Union plan in 1946. However, the problem of ethnic tensions still exists even though the British has taken action to promote the discipline unity among incompatible ethnic groups. An Alliance partnership is established and which comprises United Malays National Organization (UMNO), Malaysian Chinese Association (MCA) and Malayan Indian relation (MIC) from 1952 to 1955. In fact, the Alliance won the municipal, topical anesthetic and the federal elections and thus emerged as an agent for unified Malayan interests. Malaya gained independence from British in 1957 (Library of Congress, 2006).The independence of Malayan State since 1957 has trans create the Malayan economy into a new era of development. History of account statement system in Malaysia marks its opening of the use of invoice banals and practices after the pullout of Britain with subsequent account development significantly influenced by the after-effect of British colonization. The Malaysian Association of apprised Public Accountants (MACPA) has became the first accounting bodies to be established in the Malayan State in 1958 with the look of advancing accounting professions in all aspects and to educate the appropriate accounting practices and standards to seames in Malaysia. later(prenominal) efforts hold up overly been made in line with the British colonial effect as the government has passed the Companies wreak 1965 and Accounting symbolize 1967 that are both based on the laws and regulations developed in the UK during the 1960s. Apart from this, compromise of the non-Malay rights could not be hindered by prejudicial legislation or governmental intervention is reached because of the British colonization. As a member of the Commonwealth, it is almost inevitable that Malaysia is loftyly influenced by any changes in the legal, economy, culture and politics environment of UK. This is especially full-strength as the Malaysian Accounting Standards batting order (MASB) constantly reviews and updates the Malaysian accounting standards if the accounting standards in UK gift m ade any amendments.The ethnical-based theory of the Hofstede-Gray framework is applied for the aim of explaining the differences or deficiencies in accounting practices. In fact, the Hofstede-Gray theory is widely used by a number researcher as the accounting cling tos and the cultural ratio is associated with the theory. Based on the surveys that the researchers conducted, it is noted that the Grays approach is probably the most well-known exponent of the cultural approach to lowstand the nature of accounting practices, temporary hookup the Hofstedes approach is just one of a number of ways to study culture. The use of the Hofstede-Gray theory helps the researchers to understand the way the national accounting practices are formed (Parera, 1989) (Gerhardy, 1990) and to determine normatively whether the accounting techniques are appropriate to the particular(prenominal) countries (Baydoun Willet, 1995). According to Figure 1, it can be seen that the Hofstede-Gray theory is a c ombination of, Grays accounting values which acknowledge professionalism, uniformity, conservatism and secrecy with the Hofstedes cultural values which comprise power distance, uncertainty avoidance, individualism and masculinity.Basically, there are two different perspectives to determine the culture and classification, to be precise, one from the Gray perspective and another from Hofstede. From the perspective of Gray, Malaysia is a plain with naughty statutory control and uniformity in terms of authority and enforcement. opus from the view of quantity and revealing, Malaysia is a state with high secrecy and conservatism and which can be evidenced from Figure 2 and Figure 3 respectively. However, Malaysia scored high on the power distance and masculinity, yet scored low on the uncertainty avoidance and individualism on the Hofstedes standpoint.According to the survey conducted by Itim (2012), Malaysia scored 104 on the dimension of power distance. It can be explained that hi erarchical vow is acceptable for the Malaysian and hence inherent inequalities as well as centralization are practical to be reflected, but leadership and gaps of authority are challenging if there is hierarchy in the organization. Furthermore, with a score of 50, Malaysia can be considered as a masculine society, a highly success-oriented and driven. Generally, equity, competition and performance are the main concern in the masculine society. For instance, attitude of ferocious and no holds barred battles susceptibility happen amidst candidates during the election. Moreover, Malaysia is a low preference for uncertainty avoidance as it scored entirely 36. In such dimension, there is no any doubtful or unknown situations exist collectable to the culture of relaxed attitude permeates. Besides, a mark of 26 is scored and it means that Malaysia is a collectivistic society. Therefore, a low compass point of interdependence manifests that there is a close long-term commitment amon g members and the culture of loyalty is the uppermost concern and overrides most of the societal rules and regulations.Regulatory framework of accounting is established for the finding of providing high quality and reliable information to satisfy the needs of external users. In fact, it plays a study component to ensure that the fiscal rehearsals are inclined(p) by the organizations in accordance with the rules and regulations (Collis Hussey, 2007). In Malaysia, existing companies are required to comply with the rules and regulations such as Companies Act 1965, monetary coverage Act 1997, Accounting Standards, Income Tax Act 1967, the Securities Commission Guidelines 1995, Kuala Lumpur Stock Exchange (KLSE) Listing Requirement and Bank Negara Malaysia Guidelines, etc during the process of preparing and premiseing financial statements. Thus, it is obvious that regulatory framework is developed in the field of accounting profession, go with law, auditing, valueation as well as stock exchange and implementation is taken in order to result a true and fair view.It is known that there are four professional accounting bodies in Malaysia, namely, Malaysian work of Accountants (MIA), The Malaysian Institute of Certified Public Accountants (MICPA), Malaysian Accounting Standards Board (MASB) and Financial Reporting Foundation (FRF). Fundamentally, MIA is a statutory accounting profession which is established according to the Accountants Act 1967. The establishment of such accounting body is to regulate and develop the accountancy profession in Malaysia. Hence, MIA is prudent to meet and maintain the education, quality assurance as well as enforcement for the aim of ensuring that credibility of the profession is maintained and the humanity interest is continuously upheld. In addition, MIA also has the ability of monitoring the international and local accounting trends and developments as well as consulting regularly with the government and regulatory bodi es. According to the MIA Official Website, it is noted that MIA not only plays a significant role in the Malaysia, but also international and regional arena. Evidence of the involvement in ASEAN Federation of Accountants (AFA) and International Federation of Accountants (IFAC) to develop and advance the global accounting professional bodies can be proved. Furthermore, such involvement also enables MIA to work for the betterment by bringing home to the latest developments in the overseas. Indeed, there is a essential provided under the plannings of the Act and declared that the person who is registered as a member of MIA only can be recognized as an accountant. Because of cosmos as a member of International Auditing Practices Committee (IAPC), therefore, MIA is responsible to support the IFRCs work and also determine International Accounting Standards (IAS) as the basis of pass standards in the auditing field of Malaysia (MIA Official Website).On the other hand, MICPA is the acco unting profession who is established in 1958 according to the Companies Ordinances and is formally called as The Malayan Association of Certified Public Accountants charm MASB is established as an independent authority according to the Financial Reporting Act 1997. The MASB and the FRF make up the new framework of financial reporting in Malaysia. Basically, FRF has no direct influence on standard linguistic context as such duty is solely rest on MASB. Therefore, FRF is responsible for the oversight of, such as MASBs performance and sign source of view for proposed standards. Moreover, there is also a professional body for phoner secretary and administration, that is, Malaysian Association of the Institute of Chartered Secretaries Administrators (MAICSA). Besides, the Malaysian Association of Accounting Administrators is the profession who is formed to recognize the two-tiered of professional accountant and is sponsored by MIA.Companies Act 1965 (CA 1965) is published by the Com missioner of Law Revision yet the Company Commission of Malaysia enforces and administers it. Basically, it is the principle legislation developed to govern the formation and procedure of companies existing in Malaysia. The CA 1965 not only provides formal rules on accounting such as presenting financial statements in a true and fair view, but also enacts a provision to protect the rights and interests of shareholders and investors. For example, according to the section 167 of CA 1965, all of the Malaysian existing companies are required to keep and maintain proper accounting records so as to have the ability to explain companies transactions and financial position sufficiently and by and by enables the true and fair view from all of the accounting information. Apart from this, the requirement of preparing accounts and reports based on the Approved Accounting Standards (AAP) that MASB issued as well as complying with the disclosure requirements of the Ninth Schedule of CA 1965 are developed for every company for the purpose of delivering the companies affairs with a true and fair view.According to the CA Malaysia, there is a need for the appointment of approved auditors to audit the companies accounts and present true and fair view as well as stress on the auditors independence for companies that are operating in Malaysia and registered under the Companies Commissioner of Malaysia. A standard setting body with the ability of functionally independent is established by MIA and which is operating under the assistance of the latter accounting profession and is called the Auditing and Assurance Standards Board (AASB). AASB plays an cardinal role in the development of accounting and auditing field in Malaysia. It can be evidenced from the need of promoting and ensuring high quality professional standards to be adhered and subsequently lead to the international convergence of standards. In addition, AASB also has the responsibility of the consideration for the new or revised International Auditing and Assurance Standards that International Auditing and Assurance Standards Board (IAASB) issued for Malaysia to adopt. Furthermore, AASB is required to review and deliberate any issues and developments that are derived from other jurisdictions that is relating to auditing practices in Malaysia. Moreover, the Audit Act 1957 also states that there is a close link between accounting and auditing, for instance, auditors are responsible to audit accounts that are prepared by professional bodies.It is generally known that types of levy in Malaysia include personal and somatic income tax, goods and service tax (GST) real property gains tax (RPGT), etc. In fact, Malaysia is a self-assessment tax regime (SAS) as it is shown in the Year of Assessment 2010 (YA 2010) that different classes of people is subject to different percentage of tax rate. Basically, the establishment of Income Tax Act 1967 (ITA 1967) is to determine the chargeable income and the tax payable and ascertain whether it is reasonable to the tax payers. The imputation system is used by companies to compute the tax. In fact, taxes p back up by the companies on its profits are used to frank dividends paid to shareholders. In Malaysia, the RPGT is re-introduced and which is stated in the Real Property Gains Tax (Exemption) (No. 2) Order 2007, only for the disposal of real property held for five years or below is subjected to the RPGT of 5% and it is only applicable to the capital land transaction In terms of the GST, it is the indirect tax or value added tax (VAT) that imposed on both local and imported goods and services. It is proposed by government for the purpose of replacing sales and service tax, but implementation has not been taken. It is noted that taxation is considered as parts of the business expenditure. Thus, it is meaning(a) for the companies to comply with the ITA 1967 during the process of preparing and presenting the financial statements as well as t he statement of computation of chargeable income. Companies are required to prepare both statements due to the double deduction, non-taxable, non-deductible and deductible issues.KLSE is the stock exchange holding company in Malaysia and is developed in accordance with the section 15 of the Capital Markets and Service Act 2007. In 2004, it is renamed and is currently called as Bursa Malaysia Berhad. The establishment of Bursa Malaysia Berhad is to allow the activity of trading of shares can be provided in the market and subsequently assists in enhancing competitive position as well as responding to global trends. There is no authority and legal power for the Bursa Malaysia Berhad to execute compliance. Hence, penalty of reprimanding, suspending and de-listing in the stock exchange would be imposed to the errant companies. For example, listing companies have to follow the rules and regulations of the clause 335 of the listing manual during the process of preparing and presenting comp anies annual audited accounts and making sure that all of the companies accounts are prepared based on the CA 1965 as well as the AAS. The listing requirements are set by the Bursa Malaysia Berhad in order to regulate the public particular(a) companies (PLC) in terms of the submission of reports and additional disclosure. Apart from this, there is also another requirements which established by the Bursa Malaysia Berhad for the purpose of enhancing the disclosure of information on corporal governance via the promotion of greater transparency and accountability.In 19th November 2011, MASB established the Malaysian Financial Reporting Standards (MFRS) for the purpose of bringing the Malaysian accounting standards to be fully International Financial Reporting Standards (IFRS) compliant. Basically, MFRS framework make up of the existing as well as the new and revised accounting standards that are issued by International Accounting Standard Board (IASB). The primary objective of such c onvergence is to reduce the gap between Financial Reporting Standards (FRS) between the IFRS and subsequently facilitate the transparency and the comparability of the companies financial statements. However, there is several inconsistency exist such as IAS 41 Agriculture and IFRS 9 Financial Instruments and hence are not follow by the MASN during the process of narrowing the gap between FRS and IFRS.In terms of the origination of financial statements, MFRS one hundred one or FRS 101 stated that PLC that operating in Malaysia is required to prepare and disclose the financial statements including, statement of financial position, statement of comprehensive income, statement of changes in equity, statement of cash flows and the notes to account. In fact, the MFRS 101 or FRS 101 is the same with the IAS 1, which is the presentation of financial statements.Basically, MFRS 127 or FRS 127 is established for the purpose of enhancing the relevance, reliability and comparability of the inf ormation in the parents separate financial statements as well as the groups consolidated financial statements. In Malaysia, a requirement of use uniform accounting policies for reporting is set for the group to follow. Furthermore, there is a need for entity to follow the IAS 39 Financial Instruments Recognition and Measurement if it is required to present separate financial statements or investments in subsidiaries by the local regulations. The MFRS 127 or FRS 127 is consistent with the IAS 27, Consolidated and Separate Financial Statements.In 1974, Malaysias top 80 firms in the KLSE have half of it shares own by internationalers plot of land the other half is more often than not controlled the Malaysian Chinese. However, government has gradually transformed these firms into stated own enterprises which have almost 40% of the Malaysias market shares owned by the government. Major changes came in during the 1990s where most of these state owned companies have went into privatiza tion. Till now, companies have been developed into several forms mainly the sole proprietor that business is solely owned by an individual, partnership where two or more persons jointly owned the business with unlimited liability, private limited company that must at least have 2 and maximum of 50 members, public limited company that is able to be listed in KLSE to offer subscription of shares to public.Foreign currency translation has been one of the uprising factors that companies in Malaysia are needed to take note of because of the profit and extensiveness of globalization in the business context. Foreign currency translation can be defined as the conversion of currency accounting figures from one country to another due to differences financial reporting requirements. This means that different countries would have different functional currency and multinational companies are required to translate its alien operations or transactions that use functional currency into the requir ed presentation currency for its financial statement. Malaysia needs to pay extra attention to the accounting development in relation to the aspect because Malaysia is one of the largest palm oil and crude oil producer which both are mainly transacted in USD rough the world. Most of these companies would use USD as their functional currency which induces translation risk when it is converted into the presentation currency. Thus, the accounting standard of foreign currency translation which is MFRS 121 ordain take into account the effect of the currency translation changes or risk that the companies faced with the use of appropriate recognition and measurement method developed by IFRS.It is a known fact that the accounting development in Malaysia over the last 15 years has been based on the accounting principles that MASB adopted while recent accounting practices has seen accounting profession exercising its responsibilities that are comply with MFRS. MFRS is nevertheless the lates t accounting principles that Malaysia accounting is accounted for which equivalents with IFRS and apply in any accounting period from or after 1 January 2012. This marks the first time adoption of MFRS for annual periods in Malaysia and is an effort by MASB to implement Malaysias accounting policy to be in line with the convergence project initiated and developed by IASB and FASB. The previous FRS is then replaced by MFRS to place full convergence on Malaysia accounting standard in order to cope with globalisation and to ensure Malaysias business is on the same field at international level. Some major elements of MFRS have been listed below.MFRS 8 is adopted from IFRS 8 that has replaced IAS 14 of Segment Reporting. The main change made is on its requirement of segment identification and the measurement and disclosure of operating segment information. either company in Malaysia that adopted MFRS 8 pass on automatically be considered as adopting the international accounting standar d of IFRS 8. This particular standard has provide the comment of an operating segment that qualifies in the financial statement and its identification is required to be based on the company familiar report that assessed and reviewed the allocation of resources and performance of that segment as according to the latest changes. Besides, the standard also provides the measurement purpose of the amount of operating segment record which is for resources allocation and performance measurement purposes of the operating segment. Lastly, the disclosure of operating segment information must be based on the core principles that requires information reveal to enable users to make informed decision on the nature and financial effect and its economic environment that the company is operating in order to aid Malaysian companies with operating segments operating in different locations or management.MFRS 118 Revenue is one of the major elements that MASB has included by the adoption of IAS 18 th at the IASB has issued and amended but is still under the development of the convergence project. Companies in Malaysia are considered adopting the international accounting standard of IAS 18 if MRS 118 is applied in its financial statement. The MFRS 118 mainly adopted from IAS 18 has included important guidance on accounting practices for gross by stating the objectives, image and definition of revenue. These are described in relation to the definition of income in the Framework of Preparation and Presentation of Financial Statements that stated revenue as an income that is in the ordinary course of business activities. The measurement and identification of revenue is also included while different type of revenue from sales of goods, rendering a service, royalties, interests and dividends are also provided with guidance and disclosure requirements where Malaysian companies mostly possessed of.The MFRS 120 Accounting for Government Grant and Disclosure of Government Assistance is d eveloped to aid business in Malaysia that needs to account for its grant or assistance provided by Government. It is equivalent to IAS 20 with the issuance and amendments made by IASB and Malaysian companies that adopt MFRS 120 will simultaneously comply with IAS 20. Basically, this standard provides guidance on the definition of government grant and government assistance and its disclosure on the presentation of grants that is relating to asset or income as well as its repayment method. The approaches and reasons for accounting of government grant using income approach or capital approach are also given in order for users to understandably identify the government intention on providing grant or assistance to any Malaysian companies. However, this standard does not apply to government grants covered by MFRS 141 Agriculture and other exceptions such as the participation of government in the ownership of business.The MFRS 141 Agriculture apply on its own as evidenced in MFRS 120 that excludes this sector because agriculture is consider an essential sector for the Malaysia economy and accounting must placed its emphasis on it. MFRS 141 is adopted from IAS 41 and will be simultaneously applied to any Malaysia companies that adopt MFRS 141. This standard mainly prescribe how should the agriculture activities and biological assets should be accounted for, measured, presented, and disclosed by the management of the company. The measurement for biological assets is complicated and required specific guidance provided by the standards such as the initial recognition that requires the use of reliably measured fair value and any changes in fair value less monetary values to sell is included in profit and loss. Nevertheless, agricultural activities land is not covered under this standard but in IAS 16 while government grant for biological activities is included.MFRS 121 is adopted from IAS 21 has that has made changes to replace SIC-11, SIC-19 and SIC-30 that mainly focuse s on the definition and changes of reporting currency, functional currency and presentation currency. The adoption of MFRS 121 by any Malaysian companies would also means it is adopting IAS 21 in accordance to international standards. This is an important standard especially for companies that operates internationally or have dealings in different currency. Mainly, the standard applies its accounting preaching on any transaction and balances of foreign currencies but not derivative transaction and the translation of foreign operation into reporting currency or consolidation purposes. The method of reporting and disclosing the changes of foreign exchange transaction, balances or operations is also included.The MFRS 123 is an equivalent standard to IAS 23 issued by the IASB while any Malaysian company that applies MFRS 123 is also considered as adopting the IAS 23. This standard has its scope limited mainly to borrowing costs that is relating to capital expenditure such as the acquis ition, construction and production of an asset to expand business that is considered part of the cost to obtain the relevant assets. The standard has prescribed the definition of a qualifying assets and the eligibility of borrowing costs as capitalisation. The recognition and measurement for borrowing costs is also provided as well as the disclosure requirement relates to the borrowing costs amount and its capitalisation rate.This relevant standard that relates to investment property is of importance to the Malaysia accounting practices due to the booming of property house prices that induces substantial increase in property for investment. MFRS 140 is developed in accordance to IAS 40 and many changes have been made to IAS 40 such as lease related property, the measurement approach of investment property and its disclosure requirement. Nevertheless, MFRS 140 provides guidance on the interposition for accounting of investment property in Malaysia and its disclosure method excluding accounting for lease property. Definition to include property as investment nature has been provided while measurement method of fair value model or cost model for investment property is prescribed clearly with distinction between initial recognition and post recognition.The MFRS 112 is developed by the MASB based on IAS 12 with several revisions made on the recognition and disclosure of income taxes especially deferred tax assets and liabilities. Any Malaysian company that adopts MFRS 112 is equivalent to adopting IAS 12. The income tax in Malaysia is important especially in its treatment for tax consequences as tax evasion is considerably high while tax law is not stringently enforced. The standard provides guidance for accounting treatment of income taxes in Malaysia by prescribing the definition, recognition and measurement for current tax expenses, assets and liabilities with emphasis on future settlement of deferred tax assets and liabilities. Examples of income taxes account ing treatment has been provided in detail to assist users in understanding the complexity of income taxes while presentation and disclosure requirements are also included.MFRS 124 mainly relates to the disclosure requirement of fellowship that is related to the ordinary course of business which is adopted from IAS 24 that is issued and revised by IASB. Revisions has been made in 2009 to simplify the definitions and meanings of related party and allowed certain exceptions of related parties for disclosure especially when it is government-related. Basically, the standard requires the disclosure of transaction between the company and any related parties or any transaction between parents and subsidiaries. Most importantly, this would enable user to pay attention on the financial effect of related party transaction on the companys financial position and profitability. The accounting development in Malaysia has never been lacking of frauds and embezzlements due to related party and this standard would provide heighten transparency to prevent related party unauthorised transactions.The MFRS 119 is an adoption of IAS 19 that is issued by IASB and Companies in Malaysia that uses MFRS 119 would automatically be considered to adopt the international standard of IAS 19. The purpose of MFRS 119 is to provide guidance for entity to be able to recognise appropriately the liability and expenses in relation to employee benefits provided by the entity. The accounting treatment provided by this standard encompasses recognition and measurement of short term and long term employee benefits, termination benefits and post employment benefits that includes defined contribution plan and defined benefits plan. Example illustrating accounting treatment has been provided clearly and the difference of recognition and measurement for the post employment benefits is also clearly stated. Undeniably, it is important to the Malaysia economy as the culture of Malaysia is considers to be emph asizing on the employee benefits that the company is able to provide recently.It is undeniably that the Asian Financial Crisis in 1997 not only introduces the importance of CG but also exposes the weaknesses of Malaysian CG practice to the public attention. Since then, Malaysia has taken initiative to implement schemes such as High Level Finance Committee on CG (HLFC) which have published the Report on corporal Governance that provides definition of CG in the Malaysia context and laid the basis for the establishment of Code of Corporate Governance in 2000. Although the code itself is not mandatory, it further became a consequence of the listing requirement in Malaysia to include statement of corporate governance to attract more foreign investment due to globalisation and arouse the Malaysia economic growth. Basically, the code has enacted a series of principles and best practices of CG to improve the regulatory framework of the CG in Malaysia. Nevertheless, the reforms of corporat e governance in Malaysia still exist to stir shareholders value and protect the interests of all stakeholders especially the minorities by improving the corporate ethics and accountability.The Security Commission Malaysia has launched a five year CG Blueprint to provide a platform for CG in Malaysia to be enhanced through market and self discipline of company while promoting the standard of CG by instilling the perfume of CG into the culture of company rather than a mere compliance requirement. AS a result, the Malaysian Code of Corporate Governance 2012 is developed with further passport on duties and responsibilities of board of directors, the management of shareholder expectation