Study Of Aging And Care Health And Social Care Essay Free Essays

string(51) of sexual movement on the segment of work forces. The word â€Å" Aging † and â€Å" Old Age † are incredibly abstract. â€Å" Aging † is characterized as the clasp from birth to the present for a real existence single, as estimated in explicit units ( John Anne ) . The importance of old and maturing rely by and large upon how old the talker is and that individual ‘s encounters. We will compose a custom paper test on Investigation Of Aging And Care Health And Social Care Essay or on the other hand any comparable subject just for you Request Now The method of maturing is a perplexing 1 that can be depicted sequentially, physiologically, and practically. Ordered age alludes to the figure of mature ages an individual has lived. Physiological age alludes to the finding old enough by natural structure map. Despite the fact that age-related modifications influence everybody, it ‘s difficult to nail decisively when these changes happen. Useful age alludes to an individual ‘s capacity to loan to society and benefit others and himself. With an end goal to farther indicate the maturing populace, mature age has been separated into sequential classs: Youthful old ( ages 65 to 74 ) Center old ( ages 75 to 84 ) Old-old ( age 85 and more established ) Segment maturing is a planetary marvel. By 2025, the universe ‘s populace is relied upon to incorporate in excess of 830 million individuals at an age of 65 years. With a moderately juvenile populace, India is as yet ready to go spot to the second biggest figure of more established people known to mankind. Ongoing measurements related matured people in India ; demonstrated that each piece numerous as 75 % 0f matured people were populating in rustic nations. About 48.2 % of matured people were grown-up females, out of whom 55 % were widows. A whole 73 % of matured people were uneducated and reliant on physical work. One tierce was accounted for to populate beneath the destitution line, for example , 66 % of more seasoned people were in powerless situation without equivalent supplement, vesture, or sanctuary. Around 90 % of the matured were from the unrecognized division, for example , they have no normal start of salary. The financial occupations of matured are presently yearss disturbed by components, for example, the lack of cultural security and deficient establishments for wellbeing consideration, recovery and so forth The specific attributes of matured populace in expanding in the India are a mass ( 80 % ) of them are in the country nations, subsequently doing support bringing a test, Feminization of the matured populace ( 50 % 0f the matured populace would be grown-up females by the 2016 ) , a major for every centum ( 30 % ) of the matured are beneath destitution line. Also, another ground is Increase in the figure of the more established ( people over multi year ) . National example study ( 2004 ) uncovers that main part of the matured in both provincial ( 50. 20 % ) and urban ( 57.35 % ) nations are completely reliant on others for monetary help. About 15.20 % of the matured in country nations and 13.71 % of the matured in the urban nations are incompletely reliant on others. Maturing is a typical segment of human turn of events. The types of maturing †what occurs, how and when †fluctuate enormously among more established individuals. Albeit explicit changes are distinguished as part of the typical maturing strategy, every individual ages in his ain way. As the mature ages collect, individuals become more various rather than increasingly comparative, each impacted by physical, cultural, and ecological components. How an individual ages relies upon a mix of both familial and ecological factors, for example, beneficial encounters, accessible emotionally supportive networks, get bying achievements. Recognizing that each individual has their ain alone familial make-up and condition, which associates with one another, encourages us to comprehend why the maturing technique can occur at such various rates in various individuals. An in general, familial factor is by all accounts more impressive than natural factors in the finding the huge contrasts amon g individuals in maturing and lifetime. The maturing strategy will affect the mature age individuals truly, mentally, socially, profoundly. As maturing headway, genuinely mature age individuals become less dynamic. In view of wear and tare hypothesis of maturing, degenerative modifications takes topographic point about in all the frameworks, for example, encephalon, cardio vascular framework, respiratory framework castanetss uncovering the matured individuals to a more prominent evaluation of physical unwellnesss. As an individual ages, centripetal capablenesss, for example, hearing, vision, contact, gustatory sensation, and scent are crumbling. Hearing and vision losingss are additionally perplexing, in light of the fact that they straight influence capacity to execute exercises of everyday life, jeopardize the substantial wellbeing, and misshape imparting. Reports other than shows that Prevalence of ceaseless illnesses among the matured by and large appear to be truly elevated. It is higher in the urban nations ( 55 % ) than in the rustic nations ( 52 % ) . Beginning of harm was 60 mature ages or over 54 % ( soothing engine disablement ) to 69 % ( visual harm ) of the matured patients. Nonetheless, disablements are increasingly basic among matured females contrasted with male up to age 80, past which disablement turns out to be less because of expanded figure of grown-up female matured. Psychosocially, because of the maturing technique elderly folks individuals are every now and again down and experience depression. Since elderly individuals are every now and again sick and tired furthermore resigned, elderly folks individuals typically do n’t hold cash, they should pass cash for prescriptions. They ca n’t eat a cluster of dishes, in light of health grounds ; liver, chest and feeble dentition. Mature age individuals often have miseries and now and then do n’t want to populate any more drawn out because of the loss of accomplice. ( Miller, 2007 ) Matured individuals are very inclined to mental morbidities because of maturing of the encephalon, employments related with physical health, scholarly pathology, socio †monetary factors, for example, separate of the family unit emotionally supportive networks, and decreasing in financial independency. The psychological miracles that are frequently experienced incorporate Dementia and Mood Disorders. Different surprises incorporate masochist and character upsets, medication and intoxicant abuse, furor, and mental psychosis. Passionate bombshells are the most well-known mental issue looked by the matured individuals which result from the cultural mal facilities. Inability to oblige outcomes in hatred, inward backdown, discouragement, weariness of life and even self destruction. Sexual facilities †After the age of 40, there is delay of generation by grown-up females and decay of sexual movement on the bit of work powers. You read Investigation Of Aging And Care Health And Social Care Essay in classification Article models As an outcome, physical and enthusiastic irritation may occur. Envy, crossness are extremely normal and incessant. Weakened memory, firm attitude and restriction to adjust are a portion of the psychological modifications in the matured. The fast urbanization and cultural modernisation has acquired an interference down in family esteems and edge work of family support, monetary uncertainty, cultural segregation, and matured abuse taking to a large group of mental unwellnesss. In the last decennaries joint family unit framework was extremely normal, with group of family individuals about. In such a situation the mature age individuals got a lot of going to from every one of their children. Considerably after their retirement they were locked in with some other work like small shopping, going out with their extensive children and so forth , so they do n’t experience forlorn accepting about themselves, and their occupations and maturing technique. Their children other than gave regard for the guardians. Today due to the socio social adjustments the joint family unit structure has changed to nuclear 1s. What's more, regardless of whether there is a joint family the individuals are confined to 4 or 5. This has made incredible effect on the mature age individuals as they are left completely because of the higher guidance and settled occupations of their children in abroad and now yearss even with the females working, they get no going to by any means. Some immediate monetary guide for their folks however while, some do non even go to hold articulation towards their folks. Since the children are off and no natural structure to think about them, they feel forlorn, go down and increasingly worried about their wellbeing employments significantly more. The advancement of mature age places depended on back uping the mature age individuals. There are mature age places run by the specialists and non legislative associations. Despite the fact that some mature age places are giving appropriate consideration with all establishments to the individuals, some mature age places are providing simply asylum and supplement, and there are no clinical establishments accessible. Blending to national example study ( 2002 ) , there were 728 Old age puts in India. Out of these, 325 spots are liberated from cost while 95 mature age places are on wage A ; stay establishments. A whole of 278 mature age puts everywhere throughout the state are accessible for the evil and 101 spots are completely for grown-up females. Kerala has 124 mature age places which is the maximal in any region. Reports show that, induction to a nursing place cause situational wretchedness in the matured. Lamentably every piece numerous as 50 for each centum of all nursing place inhabitants are clinically discouraged. Nursing place staff frequently neglects to put wretchedness in matured tenants, potentially in light of the fact that it is so overall, however it is non simply just an ordinary bit of the maturing method. It tends to be dealt with. Matured individuals staying in mature age spot will hold worries about close to home occupations or situation that can perplex their sleep. Passionate accentuation makes an individual be tense and every now and again prompts disappointment when sleep does non come. Matured individuals regularly encounters losingss that lead to stress, for example, retirement, physical harm, and loss of cherished one time. Because of physical employments like harming, take a breathing difficulty, and enthusiastic annoy

Traditions Customs of Great Britain free essay sample

Conventions A ; Customs of Great Britain. Each state and each state has its ain imposts and conventions. In Britian customs play more importaint parcel in the life of the individuals than in some different states. Englishmans are pleased with their conventions and cautiously keep up them up. It has been the law for around 300 mature ages that all the venues are shut on Sundays no letters are conveyed simply a couple of Sunday archives are publshed. To this twenty-four hours English families lean toward cotage houses with nurseries to pads in a cutting edge house with cardinal heeting. English individuals like nurseries. Once in a while the nursery in forepart of the house is a little square secured with concrete painted green ( in impersonation of grass ) and a container of blossoms. In English houses the chimney has ever been the Center of inclusion in a room. For a long time of the twelvemonth individuals like to sit round the fire and watch the move fires. We will compose a custom exposition test on Conventions Customs of Great Britain or then again any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Fire topographic focuses are improved with woodworks, there is an image or a mirror over it. Over the fire there is ordinarily a rack with a clock and some introduction. Holydays are especially wealthy in old conventions and are diverse in cotland, Wales and England. Christmas is an extraordinary English national holyday and in Scotland it is non kept at all exeept by assistants in Bankss, all the stores and plants are working. Be that as it may, 6 yearss hence on the New Year s Eve the Scots Begin to loll themselves. People groups welcome their companions to their homes and pass on the old twelvemonth and the new twelvemonth in. In England on new Year s Eve a bunch of individuals go to Trafalgar Square, at 12 PM, they all cross their weaponries fall in guardianships and sing. People groups host gatherings too much, they drink toarts to the New Year Children are glad to hold nowadayss. Multiple times a twelvemonth the workplaces and Bankss in Britain are shut on Monday. These open excursions are known as Bank Holidays. The British like to pass travels out of the town in the loosened air. They go to the ocean side or to entertainments Parkss. Londoners every now and again visit the Zoo, outside London they take their family units to Hamsted Heath [ h # 1085 ; mstidhi @ ] a major normal park unnecessarily. There is regularly an enormous jamboree with a wide range of diversions for kids carousel, swings puppet appears, splendid baloons. One should other than talk about such get-aways ass All Fools Day, Halloween Bonfire Night, St. Valentines Day and such convention as Eisteddfod ( a celebration of which human advancement ) .

Psychoanalysis for Social Anxiety Disorder

Psychoanalysis for Social Anxiety Disorder Social Anxiety Disorder Treatment and Therapy Print Psychoanalysis of Social Anxiety Disorder By Arlin Cuncic Arlin Cuncic, MA, is the author of Therapy in Focus: What to Expect from CBT for Social Anxiety Disorder and 7 Weeks to Reduce Anxiety. Learn about our editorial policy Arlin Cuncic Medically reviewed by Medically reviewed by Steven Gans, MD on August 05, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on February 17, 2020 Social Anxiety Disorder Overview Symptoms & Diagnosis Causes Treatment Living With In Children Rolf Bruderer / Getty Images Psychoanalysis for social anxiety disorder (SAD) is based on psychodynamic theory, which was originally attributed to Sigmund Freud. From a psychodynamic perspective, social anxiety disorder is believed to be part of a larger problem that develops during childhood. Scientists with this perspective view anxiety as a disorder of childhood origin. Therefore, they see your social anxiety as resulting from your early experiences and attachments to your caregivers and other important people in your life. Psychoanalysis Versus  Psychodynamic Therapy While these terms are often used interchangeably, psychoanalysis refers to intense long-term psychotherapy, whereas psychodynamic therapy is brief in format. While psychoanalysis might involve meeting several times a week over a period of years, psychodynamic therapy can take place in as little as 15 weeks with once-a-week meetings.?? How Does Psychoanalytic Therapy Work? In this way, psychodynamic therapy is more similar to cognitive-behavioral therapy (CBT) in terms of its format. Whereas a certified psychoanalyst will conduct psychoanalysis, psychodynamic therapy can be administered by any psychologist trained in this orientation.?? Psychodynamic Theory of Social Anxiety Disorder Although there is no comprehensive psychoanalytic theory of SAD, there are several beliefs about the origins of social anxiety from this perspective. Each of these conflicts is believed to result in shame, social withdrawal, insecurity, and low self-esteem. Origins of Social Anxiety An expectation of shame and humiliation elicited by critical or harsh parentsA conflict between your need to achieve and succeed, and your fear of successA conflict between your need for independence and fear of rejection or abandonment by your parentsNarcissistic fear of being unable to make a perfect impression Psychodynamic Therapy for Social Anxiety Disorder The goal of psychodynamic therapy for SAD is to uncover underlying conflicts believed to cause the disorder and work through these issues.?? Your mental health professional will work with you to determine the unique conflicts and childhood issues that may be linked to your social anxiety. In addition, your therapist will discuss potential issues that may affect therapy and are unique to social anxiety disorder. For example, you may find yourself expecting that your therapist will judge you negatively. Or, you may have trouble trusting your therapist. Can Clients and Therapists Be Friends? Relevant Research Findings In a 2013 study, 495 patients with social anxiety disorder received either cognitive-behavioral therapy (CBT), psychodynamic therapy, or were put on a wait-list (control condition).?? The patients  were given assessments (e.g., the Liebowitz Social Anxiety Scale) at the start of the study and then again at the end of treatment. Patients receiving CBT showed response to treatment in 60% of cases, while those who received psychodynamic therapy responded in 52% of cases.?? Those who were put on the waitlist only showed improvement in 15% of cases. In terms of remission over time, 36% of those who received CBT remained in remission, compared to 26% who received psychodynamic therapy and 9% who were put on the wait-list.?? These findings show  that receiving CBT or psychodynamic therapy is better than being on a waitlist both in the short and long term. However, cognitive-behavioral therapy  appears to be more helpful than psychodynamic therapy when it comes to treatment effects lasting over the long term for social anxiety disorder. In a 2014 study of CBT versus psychodynamic psychotherapy for SAD, both treatments were found to be equally effective. In another 2014 study of the long-term outcomes of CBT and psychodynamic therapy for social anxiety disorder, participants were followed for 24 months. Response rates were about 70% for both treatments at 2-year follow-up and remission rates were nearly 40% for both.?? This suggests that both CBT and psychodynamic therapy may be helpful for SAD. How CBT Can Treat Social Anxiety Disorder Finally, in a 2016 multi-center trial  of patient characteristics that predict outcomes of psychodynamic psychotherapy for social anxiety disorder, it was found that the most important predictor of treatment outcomes was the level of severity of social anxiety prior to treatment.?? This means that your doctor should consider how severe your symptoms are when choosing the best type of therapy for your situation. A Word From Verywell Based on current research evidence, psychodynamic therapy is likely as good as CBT in terms of immediate improvement. However, over the long-term, cognitive-behavioral therapy may be more effective. The 7 Best Online Anxiety Support Groups

Describing Non-Disabled Children as Typical

Typical, or Typically Developing is the most appropriate way to describe children who are not receiving special education services. Normal is frankly offensive since it implies that a special education child is abnormal.  It also implies that there is a single norm for children.  Instead, it is preferred to refer to children without disabilities as typical because they have the behavior, intellectual ability and functional skills we would typically see in children of their age. How Mental Disability Used to be Defined At one time, the only measure of whether a child was disabled was how he or she performed on a measure of Intelligence, known as an IQ Test. Describing the intellectual disability of a child was defined by the number of IQ points below the mean of 100 a child would fall.  20 points was mildly retarded, 40 Points was severely retarded.  Now, a child is to be considered disabled if her or she fails to respond to intervention, or RTI.  Instead of performance on an intelligence test, the childs disability is defined by his or her difficulty with grade appropriate academic material. How to Define Typical A Typical child would perform within a standard deviation of the mean of all childrens performance.  In other words, the distance on either side of the mean that represents the largest part of the curve of the population. We also can benchmark the social behavior of typical children as well.  The ability to talk in complete sentences, the ability to initiation and maintain conversational exchange are behaviors, behaviors for which speech language pathologists have created norms.  Oppositional defiant behavior can also be compared to the behavior expected of a child of the same age without disruptive or aggressive behavior. Finally, there are functional skills which children typically acquire at certain ages, such as dressing themselves, feeding themselves and typing their own shoes.  These can also be bench marked for typical children.  At what age, does a child child tie his or her shoes?  At what age does a child typically cut his or her own food, using both hemispheres. Typical is especially appropriate when comparing a typically developing child with a child on the autism spectrum.  Children with autism spectrum disorders have a great many language, social, physical and cognitive deficits.  In many cases they are related to developmental delays that children with autism experience.  It is often in contrast to typically developing children that we can best describe the needs of special education children. These students are sometimes referred to as Regular Education Students or General Education Students. Example of How to Use the Word   Ms. Johnson looks for as many opportunities as possible for her students with severe cognitive challenges to engage their typical peers.  Typical children encouraged the children with disabilities while at the same time modeling age appropriate behavior.

`` Once Upon A Time, Is An Idealized Start Of A Truly...

â€Å"Once upon a time,† is an idealized start of a truly happy ending. Every fairy-tale has the optimal image of what happiness truly is, but that’s not reality. Happiness can be expressed in many different ways. It’s anything that will bring positivity and light into to a person’s life, and puts a smile on their face. In the dictionary, happiness is defined as an indication of or is characterized by pleasure, contentment, or joy. Happiness can be expressed in various ways, two being self-discipline and physical activity, but people must remember that money does not buy this happiness. For one, self-discipline can bring people happiness. Self-discipline is ones’ ability to control their feelings and overcome their own weaknesses. They must resist any temptation that goes against what they may think is right. When a person has self-discipline they are able to accomplish anything they put their mind to. A primary example is when it comes to dieting and physical activities; one must have a strong mind and a great deal of self-discipline. Sigmund Freud was a neurologist and founder of psychoanalysis, and his theory revolved around the unconscious mind. Freud’s theory consisted of three concepts, the id, the ego, and the superego. In his theory, Sigmund Freud, believed the unconscious mind governed behavior more than people suspect it to be. The id, is a persons’ first instinct, â€Å"I want that cake now!† The id is responsible for unleashing unconscious drives known asShow MoreRelatedThe Fellowship Of Marriage And Marriage1661 Word s   |  7 Pagesa convoluted subject to every era of time, especially when wealth is brought into the equation of it. During the Romantic Era, the state of marriage illustrated women’s continued inequality in society. 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Dietary Supplement Report Free Essays

Every human body should contain dietary Supplements. According to cpmc. com dietary supplements are substances you eat or drink. We will write a custom essay sample on Dietary Supplement Report or any similar topic only for you Order Now Dietary supplements are widely available in the United States in health food stores, grocery stores, pharmacies, on the Internet, and by mail. As said on activecenterforhe. com Makers of dietary supplements cannot legally say that dietary supplements can diagnose, cure, treat, or prevent disease. People commonly take them for health-related reasons. As said on execbussiness. com they can be vitamins, minerals, herbs or other plants, amino acids, or parts of these substances. They can be in pill, capsule, tablet, or liquid form. They supplement the diet and should not be considered a substitute for food. Dietary Supplements are intended to supplement the diet. They are also oral supplements. The three parts of Supplements are Health, Performance, and weight loss. There are many benefits of taking Dietary Supplements, According to livestrong. com such as; taking supplements on top of a healthy diet may be beneficial in ensuring your body have the nutrients it needs each day. In general, a balanced diet with sufficient amounts of fruits and vegetables without many of saturated fats and sweet sugars contains most vitamins and minerals your body needs. Exceptions to this rule occur in young children who grow and may not get enough vitamins and minerals in their diets, and older adults who may have the same problem. According to nutrition. about. com Taking supplements can provide additional nutrients when your diet is lacking or when certain health conditions cause you to develop an insufficiency or deficiency. Deficiency means lack or shortage of something, for example vitamin A deficiency in children. Insufficiency means an adequate amount or quantity. Multiple vitamins are generally safe because they contain only small amours of each nutrient. Shown on livestrong. com the consumption of some dietary supplements may also help prevent cancer. A number of essential vitamins, including vitamins A, C and E, act as antioxidants in the body. Consuming dietary supplements may also aid in tissue maintenance and repair, processes that occur throughout your life. According to jag-lawfirm. om Dietary supplements may be good for you but there are risks from taking these supplements. Dietary supplement side effects can be serious, even fatal in some people, although consumers often take such supplements without realizing the risks. Side effects of supplements can be experienced when using too much of a product, but some people will suffer serious side effects when only using a small, recommended or le ss amount. The dosage or â€Å"serving† recommendations are not government tested or approved, and it is the responsibility of the manufacturer to ensure the safety of recommended servings for everyone who uses the product. Unless you’re seriously deficient a lot of mineral soluble are not good for you. Most vitamins are ok as long as you only take your days allowance. 9according to live strong) Mega dose could be hazardous. For example too much Vitamin D could cause nausea and weakness just like too much vitamin C could cause diarrhea, vomiting and kidney stones. The government’s regulations surrounding dietary supplements are treated similar to food products, with some exceptions. According to livestrong. com The U. S. Food and Drug Administration were created to regulate all food and drugs in the United States as this agency does not monitor dietary supplements. The Center for Food Safety and Applied Nutrition, or (CFSAN), is a scientific regulatory organization responsible for cosmetics, drugs, medical devices and dietary supplements produced in and imported into the United States. As part of a 1994 act that helped to form this agency, the FDA created the United States Pharmacopeia and National Formulary, which provides dietary supplement guidelines and specifications. Manufactures are not required to register with the (FDA) Food and Drug administration. Dietary supplements are treated similarly to food products with some exceptions. Supplement manufacturers are not required to register with the FDA and do not need approval from the FDA to produce or sell a product. Not need approval from the FDA to produce or sell a product. Manufactures are responsible for ensuring that their products are safe. The health condition I choose is Anemia. As said on webmd. com Anemia is a condition that develops when your blood lacks healthy red blood cells or hemoglobin. Hemoglobin is the main part of red cell and binds of oxygen. Oral iron supplements are the best way to restore iron level for people who are iron deficient. Should only be used only when dietary measures have failed. Accidental overdose of iron-contain products is a leading cause of fatal poisoning in children younger than six years old. Any medicated product should also stay out the reach of children. If overdose occurs seek immediate medical attention or call poison control. Iron is the medication supplement used to treat or prevent low blood level of iron. Iron is an important mineral that the body needs to produce red blood cell and keep you in good health. According to physiciansoffice. com the dosage of iron for adults is 50 to 60mg of iron children 4 to 6mg per kg of body weight divided into three equal daily doses. Dietary supplements can be either good or fatal for you. These supplements are usually used for people who don’t receive enough nutrients, or people looking for an easy way of healthy living. Anemia is manageable when taking the proper dosage of supplements or eating a proper diet, which contains a well balance meal. References http://www.nutrition.gov/dietary-supplements http://www.fda.gov/Food/DietarySupplements/ http://www.livestrong.com/article/469833-government-regulations-for-dietary-supplements/ http://www.supplementquality.com/stdregs/ http://www.ncbi.nlm.nih.gov/pubmed/11925487 How to cite Dietary Supplement Report, Papers

Vietnam3 Persuasive Essay Example For Students

Vietnam3 Persuasive Essay In the past I had heard stories where military forces in Vietnam raped, cut off ears, cut off heads, taped wires from portable telephones to human genitals and turned up the power, cut off limbs, blown up bodies, randomly shot at civilians, razed villages in fashion reminiscent of Ghengis Khan, cows and dogs for fun, poisoned food stocks, and generally ravaged the countryside of South Vietnam in addition to the normal ravage of war and the normal and very particular ravaging which is done by the applied bombing power of this country. My eyes soon opened up to see the truth of what was going on during the war in Vietnam. Within the text we will find escalating circumstances and stories that led to the Vietnam Conflict. Malcom Elmore served this country proudly during the conflict and served as my Criminal Justice teacher in high school. I looked up to this man because of all the adversity he overcame to become the person that he is today and since he fought during the conflict I decid ed to interview him. With memories from the past, he recaptured the situation that not only he was in, but the situation many Americans were experiencing during the time of this conflict. â€Å"South Vietnam is fighting for its life against a brutal campaign of terror and armed attack inspired, directed, supplied, and controlled by the Communist regime in Hanoi. This aggression has been going on for years, but recently the pace has quickened and the threat has now become acute.† (PFC. Elmore)The war in Vietnam was not a spontaneous and local rebellion against the established government. In Vietnam a Communist government has set out deliberately to conquer a sovereign people in a neighboring state. And to achieve its end, it has used every resource of its own government to carry out its carefully planned program of concealed aggression. North Vietnams commitment to seize control of the South is no less total than was the commitment of the regime in North Korea in 1950. But knowing the consequences of the latters undisguised attack, the planners in Hanoi have tried desperately to conceal their hand. They have failed and their aggression is as real as that of an i nvading army. â€Å"The evidence shows that the hard core of the Communist forces attacking South Vietnam were trained in the North and ordered into the South by Hanoi. It shows that the key leadership of the Vietcong (VC), the officers and much of the cadre, many of the technicians, political organizers, and propagandists have come from the North and operate under Hanois direction. It shows that the training of essential military personnel and their infiltration into the South is directed by the Military High Command in Hanoi. At the time new types of weapons were introduced in the VC army, for which all ammunition must come from outside sources. Communist China and other Communist states have been the prime suppliers of these weapons and ammunition, and they have been channeled primarily through North Vietnam.† (Bowman)The directing force behind the effort to conqueror South Vietnam is the Communist Party in the North, the Lao Dong (Workers) Party. â€Å"As in every Commun ist state. the party is an integral part of the regime itself† (Clodfelter, p. 83). North Vietnamese officials have expressed their firm determination to absorb South Vietnam into the Communist world. Under Hanois overall direction the Communists established an extensive machine for carrying on the war within South Vietnam. The focal point is the Central Office for South Vietnam with its political and military subsections and other agencies. â€Å"For about 10 years the people and the Government of South Vietnam, exercising their right of self-defense, fought back against these efforts to extend Communist power south across the 17th parallel† (Karno, p.223). The United States responded to the appeals of the Government of the Republic of Vietnam for help in this defense of the freedom and independence of its land and its people. â€Å"In 1961 the Department of State issued a report called A Threat to the Peace. It described North Vietnams program to seize South Vietnam. The report was presented by the Government of the Republic of Vietnam to the International Control Commission (ICC). A special report by the ICC in June 1962 upheld the validity of that evidence. The Commission held that there was sufficient evidence to show beyond reasonable doubt that North Vietnam had sent arms and men into South Vietnam to carry out subversion with the aim of overthrowing the legal Government there. The ICC found the authorities in Hanoi in specific violation of four provisions of the Geneva Accords of 1954.† (Kutler)Since then, new and even more impressive evidence of Hanois aggression has accumulated. â€Å"The United States believed that that evidence should have been presented to its own citizens and to the world†(Kulter, p. 64). It is important for free men to know what has been happening in Vietnam, and how, and why. The record is conclusive. It established that North Vietnam was carrying out a carefully conceived plan of aggression against t he South. It showed that North Vietnam had intensified its efforts in the years since it was condemned by the International Control Commission. It proved that Hanoi continued to press its systematic program of armed aggression into South Vietnam. It is directly contrary to the â€Å"Geneva Accords of 1954 and of 1962 to which North Vietnam is a party† (Baskir p. 46). It is a fundamental threat to the freedom and security of South Vietnam. The people of South Vietnam chose to resist this threat. At their request, the United States took its place beside them in their defensive struggle. The United States sought no territory, no military bases, no favored position. But we have learned the meaning of aggression elsewhere in the post-war world, and we have met it. If peace could be restored in South Vietnam, the United States will be ready at once to reduce its military involvement. But it would not abandon friends who wish to remain free. It will do what must be done to help them . The choice at the time between peace and continued and increasingly destructive conflict is one for the authorities in Hanoi to make. â€Å"We were there because we have a promise to keep and that was to keep peace. Since 1954 every American president has offered support to the people of South Vietnam. We have helped to build, and we have helped to defend. Thus, over many years, we have made a national pledge to help South Vietnam defend its independence. And we intended to keep that promise. To dishonor that pledge, to abandon this small and brave nation to its enemies, and to the terror that must follow, would be an unforgivable wrong.† (PFC. Elmore) The U.S. was also there to strengthen world order. Around the globe from Germany to Peking are people whose safety rests in part on the belief that they can count on us if they are attacked. To leave Vietnam to its fate would shake the confidence of all these people in the value of an American commitment and in the value of A mericas word. The result would be increased unrest and instability and even wider war. â€Å"The United States’ objective is the independence of South Vietnam and its freedom from attack. The U.S. wanted people of South Vietnam be allowed to guide their own country in their own way.† (Bowman p. 74)â€Å"We did everything necessary to reach that objective and we will do only what is absolutely necessary. There was a point where attacks on South Vietnam were stepped up. Thus, it became necessary for us to increase our response and to make attacks by air. This is not a change of purpose. It is a change in what the government believed that purpose requires.† (PFC. Elmore) The United States did this in order to slow down aggression. And they did this to convince the leaders of North Vietnam and all who seek to share their conquest of a simple fact: We weren’t going to be defeated. We knew that air attacks alone will not accomplish all of these purposes but i t was our best and prayerful judgment that they are a necessary part of the surest road to peace† (PFC. Elmore.) After the conflict, according to Elmore, we have arrived at peace. Have we reached that point yet? â€Å"Though the fighting has stopped, the war continues within the minds of those veterans who survived. â€Å"I never knew that all that struggle and fighting would lead to the terrible sickness that I have been diagnosed with. There isn’t a night that I go to sleep that passes that I don’t see the faces of those who have been slaughtered and butchered simply for peace. Was peace worth it?† (PFC. Elmore)The answer to all this lies behind the United States government. Though we shall never know if its lasting effects was worth the fighting we have learned from our mistakes. Bibliography:Work CitedKutler, Stanley, I., Encyclopedia of the Vietnam War, New York: Charles Scribners Sons, 1996. Bowman, John S., The Vietnam War: An Almanac, New York, N. Y.: World Almanac Publications, 1985. Karnow, Stanley, Vietnam: A History, New York: Penguin Books, 1991. Clodfelter, Michael, Vietnam in Military Statistics: A History of the Indochina Wars, 1772-1991, Jefferson, N.C.: McFarland Co., 1995. Baskir, Lawrence M., Chance and Circumstance: The Draft, the War, and the Vietnam Generation, New York: Knopf, 1978. Elmore, Malcom PFC., Interviewee, January 23, 2001

How Does Gambling Effect The Economy Essays - Psychiatric Diagnosis

How Does Gambling Effect The Economy? How Does Gambling Effect Society? It's just another Saturday night in just about any common town in America. The family sits around the television discussing how much money the twenty tickets in their hands are going to make them. The jackpot is fourteen million. Before the numbers have been shown, the family discusses how to spend the money and how much better their lives are going to be after they win the money. Then finally, the moment of truth. The numbers come across the screen. The first one matches so does the third and the fourth. Well we didn't win this time but we're getting closer. I know if we just buy a few more tickets, next time we're bound to win, Mother says. Many Americans feel the same way. The lottery stands at the top of the gambling industry for several reasons. In the words of one lottery director: Lotteries are different from any other form of gaming product. Lottery players risk a small amount of money against very long odds to win a large prize, with net proceeds going to the public's good (Jones, 9). With lotteries operating in 37 states and in the District of Columbia, Lotteries are the most widespread form of gambling in the United States. Of all the other forms of gambling, it is the only one the majority of adults report having played. It is also the only form of gambling in the U.S. that is a virtual government monopoly. State lotteries have the worst odds of any common form of gambling, but they also promise the greatest potential payoff to the winner in absolute terms, with prizes usually amounting to tens of millions of dollars. Many Americans actually believe that they will win millions. What they don't know is that with most state lotteries their chanc es of winning are approximately 1in12-14 million. While many good things come from gambling, there is a downside to everything. In this case, many examples of addiction exist. Along with this addiction to gambling a lot of neglect arises not only of other financial responsibilities but neglect of the gambler's family and friends. Another problem that will be discussed is the problem of underage gambling. This research paper will show you the downsides of gambling in today's society. One downfall of gambling, for instance, the sale of lottery games to minors is illegal in every state; yet, by all measures, there sales are commonplace. A survey in Minnesota of 15- to 18-year-olds found that 27% had purchased lottery tickets for themselves (Gearey, 19). Even higher levels 32%, 34%, and 35% in Louisiana, Texas, and Connecticut, respectively (Wallisch, 78). In Massachusetts, Connecticut, and other states, lottery tickets are available to the general public through self-service vending machines. It is not surprising then that a survey conducted by the Massachusetts Attorney General's office found that minors as young as 9 year-old were able to place bets on keno games. Seventy five percent of Massachusetts's high school seniors report having played the lottery (Shaffer, 9). Ironically, since the lottery money goes to help the children's education, then the kids are helping pay for their own schooling. Also growing evidence reveals another downfall. The new games the lotteries have introduced to increase sales are more addictive and are compounding the problem of compulsive gamblers; yet few states offer help and money for the treatment of the compulsion. Dr. Lance Dodes, Director of the Center of Problem Gambling at Mt. Auburn Hospital in Cambridge, Massachusetts, estimates that 40% of his patients are lottery players (Halbfinger and Golden, Lottery, A1). A 1996 survey in New York found that 9% of lottery players and 14% of keno in particular fosters the addiction (Golden and Halbfinger, Addiction, A1). One study of the effect of Video Lottery Terminals (VTLs) on compulsive gamblers found that the number of individuals in South Dakota seeking treatment for problem gambling declined significantly during a temporary downtime for the lottery's VTL's, and rose shortly once they were returned to service (Carr, et al, 31). The compulsion is widely recognized, even by those in the industry. Gambling, including playing the lottery, is extremely addictive and is dangerous and destructive for some people. The new

Comparing Masacios Holy Trinity and Jan Van Eycks Arnolfini Marriage Essays

Comparing Masacios Holy Trinity and Jan Van Eycks Arnolfini Marriage Essays Comparing Masacios Holy Trinity and Jan Van Eycks Arnolfini Marriage Paper Comparing Masacios Holy Trinity and Jan Van Eycks Arnolfini Marriage Paper In comparing Masacios Holy Trinity and Jan Van Eycks Arnolfini marriage, we are able to analyze many similarities and differences. We notice the innovative Renaissance techniques as well as these two paintings being pivotal pieces not only in these artists careers but also as pioneering artists in history. If we compare these two painting with Gothic art, we observe that these artists techniques have much evolved. These evolved techniques include a focus on naturalism and individualism. These two elements distinguish people in the paintings and are very realistic, unlike gothic art, in which all the people looked the same. The focus on detail, precision, and depth is truly amazing in both Holy Trinity and Arnolfini. The colors in Masacios Holy Trinity can help us see the artists intent on creating deep space. Masacio used red to give the feeling of closeness and blue to give the feeling of this deep space. But the reason for these colors goes beyond precision and for the first time people were dealing with having meaning and ideas behind their paintings rather than just telling a story. Masacios use of blue and red is strategically placed to pull us in to the painting with the blue and push us away with the red. This feeling of push and pulling can also be seen in Von Eycks Arnolfini, in a different way. Van Eycks piece gives us a general image of the betroval of a young couple but then proceeds to lure us into the center of the painting, which is the mirror. The mirror with immense detail absorbs the room but also reflects it. The mirror is almost a hole in this room but takes all of what we see with it and transforms it into a refection. Hence we are pulled into the hole but also pushed back by the reflection. Another aspect of these two paintings that is important to notice is the different settings of each painting and how they affect the overall feeling and message of the paintings. With Van Eyck the setting is in a domestic house of a merchant. This is the first element to a larger idea that the painting is portraying life on earth in the present moment. This aspect together with the intense and incredible detail of the house almost puts you in the painting. We become a perfect eyewitness, which was a very innovative technique at this time because most paintings, like Masacios Holy Trinity were of God and a higher abstract place. Hence Masacios Holy Trinity is set in an abstract chapel, which portrays god as the main subject. To me, Masacios fame is much more based on the fact that the Holy Trinity was extremely mathematically precise. Masacios application of mathematics to his picture and the symmetric balance of the painting represents the research that was valued in paintings during the Renaissance. The overall feeling of Masacios painting is very dark and haunting which is supported by the intense shadows and darkness among with the almost a calm resonance. The composition of the painting also adds to the sad mood of the painting because everything seems very symmetrical and orderly. And when considering the tragic circumstances this organization does not seem right. In Van Eycks painting we are left with so much when we walk away from the painting. The extent of the detail extends information about things far past the ordinary limits of scrutiny and leaves us almost overwhelmed with the amount. He seems to have focused on everything from the fur on Arnolfinis robe to the twigs on the broom.

Prehistoric, Egyptian and Mesopotamian Civilizations Essay

Prehistoric, Egyptian and Mesopotamian Civilizations - Essay Example The essay "Prehistoric, Egyptian and Mesopotamian Civilizations" overviews some of the contributions from the Prehistoric, Egyptian and Mesopotamian Civilizations that still influence the modern world. For instance, the economic, that we practice in the modern times, is majorly influenced by the pre-historic times. Basic pottery and articles used in the homes of people are the contributions of the pre-historic civilizations. There are various contributions that the Egyptian civilization made in terms of humanistic grounds that are widely practiced in the present times. Despite the initial lack of alphabets, Egyptians were able to invent the art of expression through writing. Egyptians also made a groundbreaking contribution to astronomy. They created a calendar on the basis of prediction of an eclipse that was followed by sowing seeds and harvesting the crops. In addition, Egyptian civilization contributed in the field of medical as they were able to preserve the dead bodies by using compounds and mixtures. In this similar manner, they were able to undertake surgery. Mesopotamian civilizations left the tool i.e. art of creating artifacts that are used to represent the ideas and technology of the past for future generations. The irrigation system used in the present times has the base from the Mesopotamian civilization. Through the above assessment of different contributions from the three civilizations, it can be stated that present times are full of comforts and tools that were created in the past by our ancestors.

Worming your way to better health by Science News Article

Worming your way to better health by Science News - Article Example The presence of certain parasites within the body that tone down the host immune system has caused a significant reduction in autoimmune diseases and also lowered their rate of relapse (Seppa, 2011). However, risks are associated when such parasites are acquired or bought without any regulation and if used improperly (Seppa, 2011). Write up one quote from the material, using a signal phrase, a quote and your own comment. Include an APA style parenthetical citation. â€Å"Worms know more about the human immune system than we do.† Researchers are working to crack the mechanisms by which these organisms tone down the host immune system which would be useful in preventing diseases which are characterized by chronic inflammation (Seppa, 2011). Take a position and write a paragraph APA style based on the article. The article elaborates on the presence of worms such as parasitic worms or helminthes within the human body and how they affect the immune system of the humans. Though deve lopments in the field of science have designed drugs that would disrupt the colonization of such parasite within the human body, recent research has revealed that the development of recurrence of certain auto-immune diseases was lowered by the presence of these organisms as they were able to control the chronic inflammation by suppressing the immune system of the host.

The Role of External Auditor in Corporate Governance

The Role of External Auditor in Corporate Governance External Auditors check companys accounts and report to the company based on the accounts. Basically, the concern is how external auditors conduct these duties effectively. Legislations, such as The Companies Act 1965, have made great efforts to ensure external auditors conduct their duties and obligations effectively. The Code of Corporate Governance in 2001 and the amendment in 2007 have further enhanced the effectiveness of audit in the interests of stockholders and shareholders. In light of the recent scandals involving external auditors in the world, there is a growing concern for corporate governance globally as there is increased reliance by the stockholders and shareholders on external auditors. This study examines the role of external auditors in the corporate governance framework. The study then reviews the financial scandals involving auditors occurred in the world and investigate the role of external auditor in the collapse of the companies. Introduction Corporate governance is a central and dynamic aspect of business. It is very important for corporate success and social welfare. In the wake of Enron, HIH Insurance and other similar cases, countries around the world have reacted quickly by pre-examining similar events domestically. As a speedy response to these corporate failures, the USA issued the Sarbanes-Oxly Act in July 2002, and in UK, the Higgs Report and the Smith Report were published in January 2003 (Solomon, 2007). Nowadays corporate governance is a globally debated topic with many characteristics (Nobel, 1998). However, the concern is whether auditors play an important role in the framework of corporate governance. Corporate Governance Corporate governance is the relationship among various participants in determining the direction and performance of corporations. The main participants are the shareholders, the management and the board of directors. Corporate governance is the process whereby directors of a company are monitored and controlled. There are two areas considered to be fundamental to corporate governance, one is supervision and monitoring of management performance and the other is ensuring accountability of management to shareholders and other stakeholders (Marianne, 2009). Till now, probably the two most important basic elements of good corporate governance have been full disclosure and the presence of independent directors and auditors, who each has their own ways to confirm that the data provided by the corporation are true and fairly stated. The contents of full disclosure are listed out in regulatory demands and professional pronouncements, and companies are expected to fully comply. The independence of the outside director and external auditor means the directors and auditors will have to distance themselves considerably to assure shareholders that they have conducted their tasks (Bavly, 2004). Role of External Auditors in Corporate Governance External auditors play a key role in the corporate governance framework. They conduct one of the most important corporate governance checks that help to monitor managements activities. The audit of financial statement makes disclosures more reliable, thus increasing confidence in the companys transparency. The role of external auditors is to make sure that Board of Directors and the management are acting responsibly towards the shareholders investment interests. By keeping objectivity, the external auditors can add value to shareholders by ensuring that the companys internal controls are strong and effective. And by working with the audit committee and liaising with internal auditors, external auditors can help to facilitate a more effective oversight of the financial reporting process by the Board of Directors (Hassan, 2004). However, the audit expectations gap needs to be acknowledged, as the audit function can only do so much on the fraud. The external auditor can not be expected to find every fraud and error during an audit. In accordance with the Cadbury Report, it is important to know that the external auditors role is not to prepare the financial statements, nor to provide assurance that the data in the financial statements are correct, nor to guarantee that the company will continue as a going concern, but the external auditors have to state in the annual report that the financial statements show a true and fair view. The Cadbury Report highlighted that there was no doubt on whether there should be an audit but rather how the audit could be ensured to conduct effectively and objectively by the external auditors (Solomon, 2007). Auditor Independence External auditors are expected to be independent of the company and report on the company objectively. Actually, auditors can only play their role effectively if they are independent (Peel ODonnell, 1995). They have to conduct their tasks in the most independent and reliable manner to provide investing public with the level of assurance to make their decisions based on the financial statements. According to the Cadbury Report, auditor independence could be affected due to the close relationship between auditors and company managers and due to the auditors intention to develop a constructive relationship with their clients. There are a number of threats to auditor independence, one of which is to provide non-audit services since non-audit services are lucrative. Auditors can obtain the contracts for non-audit services only if they maintain a good relationship with the management. The Cadbury Report stressed that a balance is needed to be achieved in such way that external auditors will work with, not against, company management, but in doing so they need to serve shareholders. This is a difficult path. The easiest way to ensure this balance being attained is suggested to establish audit committees and develop effective accounting standards. The Cadbury Report recommended all companies to establish audit committees. Audit committees serve as representative of shareholder interests. They are not only responsible for monitoring financial reporting process to support good corporate governance, they are also considered to be able to ensure an appropriate relationship exists between the external auditor and the management whose financial statements are being audited (Hassan, 2004). The Smith Report issued in 2003 highlighted that the audit committee needs to be proactive and raise the concern with directors rather than brush them under the carpet. The Report also stressed that all members of audit committee should be independent non-executive directors. Companys annual reports should disclose detailed information on the role and responsibilities of their audit committee. Lessons from Financial Scandals 4.1 Collapse of Enron Enron, the energy trading company based on Texas is the first scandal shaking up the auditing profession. It has led to a crisis to the confidence on auditors and the reliability of financial reporting (Holm Laursen, 2007). The audit quality and the independence of external auditors were questioned. In this case, Enrons audit and accounting function were fraudulent. Arthur Andersen, the auditor of Enron, has been involved in Enrons fraudulent accounting and auditing. Failure of the audit function is one of the key factors contributing to the companys collapse. Enron created The Raptors, four special purpose entities (SPEs). SPEs are established in order that a company can form a joint venture with other interested parties to conduct a specific transaction. This transaction will not subject the other parties to the risks more generally associated with the companys operations. U.S Generally Accepted Accounting Principles (GAPP) allows companies to record the gains and losses of SPEs without reporting their assets and liabilities in certain instances. In this way, Enron avoided adding more than $1 billion debt to its balance sheet without consolidating certain SPEs (Jenkins, 2003). But the problems are, when the losses of these entities quickly rose into billions of dollars, these entities were brought into the core financial statements. It then became clear that Enron itself had great losses. The corporations stock price dropped sharply, and the company went into bankruptcy in December 2001 (Brown, 2005). Examples of Enrons devious accounting exist widely in the corporation. The company recorded profits, for example, from a joint venture with Blockbuster Video that was never materialized (The Economist, 7 February 2002). In 2002, Enron restated its accounts, which is actually a process that reduced reported profits by $600 million (The Economist, 6 December 2001). In fact, the process resulted in a cumulative profit decrease of $591 million and a rise in debt of $628 million for the financial statements from 1997 to 2000. The difference between the profit figures was mainly attributed to the earlier omission of three off-balance sheet entities. Such profit inflation enabled the company to raise its earnings per share (EPS). The company not only manipulated the accounting figures to inflate the earnings, but it also was found to remove substantial amounts of debt from its accounts by setting up a number of off-balance sheet entities. Such special purpose entities can be used to hide a companys liabilities from the balance sheet, in order to make the financial statements look much better than they really are (The Economist, 2 May 2002). It means substantial number of liabilities did not have to be disclosed on Enrons financial statements, because they were mainly attributed to another legal entity. All these issues raise the question, why did Enrons auditor allow this type of activity? This is because the conflicts of interest exist between the external auditor and the management. Conflicts of Interest Conflicts of interest are a frequent problem in the audit profession. Although independent appointment of external auditors by companys shareholders is regularly replaced by subjective appointment by the company management, the auditor is all too often appreciated to the companys senior management. Further, conflicts of interest arise from interactive functions of audit and consultancy. Arthur Andersen has been blamed to apply loose standards in their audits because of conflict of interest over the subatantial consulting fees collected from Enron. In 2000, Andersen collected $25 million for auditing Enrons books in addition to $27 million for consulting services. In 2001, Arthur Anderson earned US$55 million for provision of non-audit services (Brown, 2005). Although Arthur Andersen reported on the companys accounts, they did not report fraud to the shareholders. This is because the fraud was committed by the management. Kenneth Lay, the Chief Executive Officer (CEO) from Feb 1986 until Feb 2001, took home US$ 152 million although the company was facing a loss. If Andersen were to report, they probably will not be appointed in the following years or be engaged in non-audit services (Krishnan, L, 2009). Especially, close relationships are established over time between companies and their external auditors. It can again affect independent judgment and impact on the auditing function. In this case, there are regular exchanges of employees within Enron from Arthur Anderson. Such conflicts of interest affect the corporate governance function. Serious conflicts of interest have also arisen among members of Enrons internal audit committee, which causes the internal audit committee did not perform its functions of internal control and of checking the external auditing function. For example, Lord Wakeham, a member of the audit committee, was at the same time having a consulting contract with Enron (The Economist, 7February2002). This shows that people in responsible positions should have detected fraudulent activities if they were independent. Enrons board of directors was composed of a number of members who have been shown to be willing to conduct fraudulent activity. It is also because the non-executive directors were compromised by conflicts of interest. 4.2 Collapse of HIH Insurance In Australia, the collapse of HIH Insurance Ltd was observed as the beginning of the reflection into external auditors role. HIH is one of Australias biggest insurers, comprising several separate government-licensed insurance companies, including HIH Casualty General Insurance Ltd, FAI General Insurance Ltd, CIC Insurance Ltd and World Marine General Insurances Ltd. On 15 March 2001, HIH went into provisional liquidation with losses of A$ 800 million (Peursem, Zhou, Flood Buttimore, 2007). HIH is one of the largest corporate collapses in Australian history. Similar issues arise as in the Enron case. HIH is claimed to mislead investors by providing incorrect financial reports to the market and HIHs auditor, Arthur Andersen, may have played a part in its collapse. Andersen conducted the external audits for HIH from 1971 until its collapse in 2001. Their contribution to the failure of HIH is considered in the following sections: Audit Practices As part of audit process, auditors will conduct a risk assessment to determine the structure and plan of the audit. Andersen assessed the risk of HIH and deemed it a maximum risk client, however, the engagement team of Andersen had not prepared the risk management plan and therefore the senior management team at Anderson did not review and approve the plan (Peursem, Zhou, Flood Buttimore, 2007). At the end, the auditor simply drew the wrong conclusions. Andersen signed off HIHs annual report for the 30th June 2000 and stated that it was a going concern with net assets of $939 million. Nine months later, HIH collapsed with debts of $5.3 billion (Peursem, Zhou, Flood Buttimore, 2007). Andersen used HIH management reports and forecasts and did not obtain sufficient evidence to get the conclusions they did. The liquidator could not find the documentation on the reasons for considering HIH as a going concern. This implies that Anderson failed to produce sufficient working papers to prove that the audit actually is conducted. Auditor Independence Andersen had a close relationship with HIH. By the time of liquidation, three former Anderson partners who had conducted HIH financial audit work held positions on the HIH board of directors. This obvious lack of independence between the board of directors and the auditors indicated that the best interests of HIH may have not always be a priority. Andersons failure in producing adequate working papers or in obtaining adequate evidence to support their findings have serious concerns on the quality of the audit they did. A significant independence issue is also reflected in the form of Andersons payment to HIH Chairman, Geoffrey Cohen for consultancy fees. These fees totaled $190,887 in nine years and included the use of Andersons office and secretary. These fees were not disclosed to the remaining board members in the annual general meetings (Peursem, Zhou, Flood Buttimore, 2007). The close and complicated financial relationship between the auditors and HIH chairman raise further questions in this case. Finally, the threat to auditor independence is that Andersen provided both audit and non-audit services to HIH. It raises a question on how can an auditor provide an independent opinion on the financial statements when he may play a role in guiding the preparation of the statements? The Royal Commission in Australia, which investigates the collapse of HIH, has found that the largest corporate collapse in Australia was not due to fraud but the result of attempting to cover the cracks on the overpriced acquisition. Andersons role in it appeared to be substantial. Modern Approach to External Auditors Role in Corporate Governance External auditors now have to take a much stricter approach to their clients (Bourne, 1995). There is an increasing view to support that external auditors should take on a more proactive role (Baxt, 1970). The Companies Act has set the stipulation on appointment, eligibility, qualification, disqualification and removal of external auditors (Davies Prentice, 2003). The intention is to ensure that auditors are able to carry out audit in an impersonal, objective and professional way. It is also to ensure that auditors are independent of the company. The reason for such emphasis is to ensure the external auditors are not in a position of conflict of interests. When there is conflict of interest, disclosure must be made to shareholders and stakeholders. Alternatively, there should be prohibition to the provision of non-audit services to the company where they act as auditors. To ensure auditors are truly independent and not in a conflict of interest, auditors should be rotated every year. Thereafter there should be a gap of five years before the same auditors are appointed by the company. Conclusion External auditors have an essential role in corporate governance through their involvement and their examination of financial statements. The external auditors role in corporate governance is a fundamental complement to achieve the desired objective of corporate governance. Therefore, the duties and obligations of external auditors must be expanded for the rights and interests of shareholders and stakeholders. There must be a modern approach to the auditors role in the corporate governance framework.

Attachment Report Bsc Hon Comp Science (Afrosoft Holdings Limited) Essay

This report serves to provide the reader with a summary of the third year industrial attachment showing the work and research done in the field of software engineering whilst at Afrosoft Holdings (Ltd. ). It also highlights the experience gained during this same time. This is a report on the one-year industrial attachment program held in the third -year of study as part of the 4-year Bachelor Of Science Honors degree in Computer Science program at the National University of Science and Technology (NUST), starting 2nd of July 2012 at Afrosoft Corporation. In the first chapter of this report, an introduction to Afrosoft as a corporation is made, giving the organizational structure of the company, and the company’s product brand. The services provided by the company are also noted in this chapter. The second chapter focuses upon the methodologies settled upon by Afrosoft, and focus is made on the Microsoft Solutions framework which the company uses extensively. The following chapter then gives an insight on the three-tier software architecture that Afrosoft has concentrated upon. A brief discussion of other types of architectures is also given. Technologies used most at the company are discussed next in the fourth chapter. These include technologies used in the past, and technologies being used in newer projects. Following this chapter is one on data access components and Microsoft SQL server, which are used by Afrosoft in almost all of its products. After this is a chapter on the projects that the author participated in at the company, detailing the responsibilities assigned and the technologies learnt from each of them. Beyond that, the remaining chapters discuss what was learnt during the attachment period and an overall outlook on the experience gained. Acknowledgements Great thanks go to all the staff at Afrosoft Corporation, and especially to the Software Development Department. I wish to extend my sincerest gratitude to the noted persons, the Software Development immediate manager Mr. Movement Musasiwa, for your motivation, support, patience and mentoring. Software Developers in the department, Tanyaradzwa Chamarime, Brighton Chaparadza, Gerry Vhera, Edson Jengwa, Joseph Bodzo and Kurai Mombeshora. My learning from you will surely be a cornerstone for my success and achievement in the IT field and in all facets of life, your support and team spirit remains a debt to me . Indeed I owe you my heartfelt gratitude. Thank you team!!! .Also special thanks to my family who always showed their love and support through-out this period. Many thanks are also extended to all fellow students on attachment. I also express gratitude to Mr. K. Sibanda and Mrs. S. S. Dube, my industrial attachment co-ordinaters. Last but not least of all praise and thanks be to God the Almighty for his protection and loving guidance. Thank you all. List of Tables Table 2. 1:Models under Microsoft solutions Framework21 List of Figures Figure 1. 1: Organizational structure5 Figure 1. 2: Product Brand9 Figure 1. 3: Older AfroPACK Products11 Figure 1.

Organization Study at Sarathy Motors Kollam

AN ORGANIZATION STUDY AT SARATHY MOTORS, KOLLAM A report submitted in partial fulfillment of requirement for the award of degree of Master of Business Administration (CSS) of Kerala University Submitted by ASWIN M (Register No: 1105612) Under the guidance of Faculty guide Project guide Mrs. ANJU MURALEEDARAN Mrs. DEEPA M Institute of Management of Kerala University of Kerala Kundara September 2012 DECLARATION I, Aswin M, hereby declare that the project report titled â€Å"Organizational Study at Sarathy Motors in Kollam District has been done by me under the guidance of Mrs.Anju Muraleedaran , Faculty member of Institute Of Management, Kundara centre, University Of Kerala, I also declare that this project report had not been submitted by me, as fully or partially, for the award of any degree or diploma. Place: Kundara Aswin M Date ACKNOWLEDGEMENT First of all I thank Almighty God for all his blessing and for giving me strength, wisdom, and presence of mind in successfully completin g this project. I would also like to thank G.Rajesh, Coordinator IMK Kundara, for giving an opportunity to experience a working environment of Sarathy Motors. I am grateful to my faculty guide Anju Muraleedaran for his great support for doing my work. I would like to extend my heartfelt thanks to Mrs. Deepa M, HR Manager, Sarathy Motors for her helpful attitude to me. Finally I would like to thank all those who encouraged me in the completion of my project report. Aswin M LIST OF CONTENTS SL. NO| CHAPTER NAME| PAGE NO. | 1. | INTRODUCTION| 1-5| 2. | INDUSTRY PROFILE| 7-24| 3. COMPANY PROFILE| 25-33| 4. | ORGANISATION STRUCTURE| 35| 5. | ANALYSIS – OBJECT WISE| 36-62| 6. | SWOT ANALYSIS, PEST & PORTER’S FIVE FORCE MODEL ANALYSIS| 63-72| 7. | FINDINGS, SUGGESTIONS ANDCONCLUSION| 73-76| 8| BIBLIOGRAPHYAPPENDIX| 77-80| LIST OF TABLES AND CHARTS SL NO| TABLE/CHART| PAGE NO| 1| ORGANIZATION STRUCTURE| 35| 2| STRUCTURE OF HR DEPARTMENTS| 38| 3| STRUCTURE OF FINANCE DEPARTMENT | 46| 4| STRUCTURE OF SPARE DEPARTMENT| 49| 5| STRUCTURE OF SALES AND MARKETING DEPARTMENT| 54| 6| STRUCTURE OF SERVICE DEPARTMENT| 58|

Essay about On Delacroix and Courbet - 1923 Words

On Delacroix and Courbet The period surrounding 1781 to 1855 in France’s history is united by social and political change, an evolution of ideological struggles towards the best possible political struggle amongst anchoring human faults. The life of the artist too underwent change and struggled with the hierarchy that existed to validate artistic triumph. Changes are apparent amongst a broad spectrum, including David, Ingres, history paintings and caricatures. Artists that demonstratively epitomize the shifts, overwhelmingly united by a shift from acceptance to defiance, are Eugene Delacroix (1789 – 1863) and Gustave Courbet (1819 – 1877). Artistic and cultural differences that developed are transparent through understanding†¦show more content†¦The Salon and its competitions dictated the motives of the artist. Delacroix’s first winning painting was Dante and Virgil in Hell (1822). This painting was indeed a success: the French believed themselve s to be a modern embodiment of the Classics, and Dante and Virgil reinforced this well enough. The painting is deemed a revolution in itself. The colors blend together so much that the painting is better understood from farther away than up close. Fans triumphed its subject matter: ...romanticism will not consist in a perfect execution, but in a conception analogous to the ethical disposition of the age. This painting, after the Divine Comedy, also embeds Delacroix in the literary movement. This movement was vital to the overall organization of history painting, as a sharp literary vocabulary of the painter was admired if not necessary. â€Å"Delacroix has a fondness for Dante and Shakespeare, two other great painters of human anguish. Delacroix concerned himself with grand, tortured ideas. This literary fascination – of Shakespeare, Bryon, Sir Walter Scott, etc. – can be seen as a departure from the classics into modernity even though it served as good grounding for him. The way of Delacroix is a distinct, unique flair. Although Delacroix was the youngest artist with works in the Louvre, his antagonistic paintings would begin to receive more demanding criticism. Gros described one of his works as â€Å"the massacre of the painting.† He depicted many scenes onShow MoreRelatedCourbet’s â€Å"the Stone Breakers†1066 Words   |  5 PagesCourbet (1819-1877) is a realistic painter, in that a majority of his work is about everyday scenes, often depicting peasants and working people in rural areas. Howerver, Courbet is also an artist who challenged the traditional painting in the middle of the 19th century. Courbet introduced a new kind of realism, which focused on a rugged depiction of nature and people rather than an idealized and artificial one. 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Gardner’s Art Through the Ages, the Western Perspective. 12th Ed.) 2. Compare Constable’s The Haywain with Bierstadt’s Among the Sierra Nevada Mountains, California. What are the sociopolitical overtones of each workRead MoreEssay on Impressionist effects on Modern Art809 Words   |  4 Pageswould arise in French Painting. Initially, the romantic revolution artist such as Delacroix, afterward the realistic movement with the likes of Millet where naturalist painters of The Barbizon School like Troyon and Corot played a great role. Under the impact of British landscape painters such as Bonington, landscape painting would come to be a wholly recognized category in French Painting. 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