Effects Of Depression On The Elderly - 1721 Words

After the loss of a loved one, people experience a period of grief that usually includes unpleasant thoughts, emotional distress, and withdrawal from normal daily activities. These unstable emotions can be a sign of depression. Depression can be treated by medication, support, therapy and leisure activities. Issues Caring for the Elderly After the loss of Georges’ wife, bereavement or normal grief would be considered normal. Bereavement usually decreases after one to two years and may return around holidays or special occasions. Although grieving after the loss of a loved one is normal, George is also showing signs of abnormal grief which such as poor grooming, not wanting to interact with his grandchildren who love him so much and†¦show more content†¦Although confidentiality is vital to building a trusting relationship with George, there may be measures that require George’s information, protecting as much as possible, to be released. For an example, when confidentiality would cause serious harm to the George or others, when agency guidelines state otherwise, or under other stated conditions (e.g., local, state, or federal laws). George would be informed at the beginning of the counseling relationship of those areas that limit professional confidentiality (Corey, 2011). George is covered under Health Insurance Portability and Accountability Act (HIPPA). Michael, Georges’ son, brought him into the agency to seek therapy and HIPAA will not allow Michael to be in the room without George’s written and signed consent. George’s personal information and conversations are confidential not unless otherwise stated by a judge that George is incompetent and Michael has power of attorney outlining what he can do that will be in the best interest of his father (Corey, 2011). Initial Treatment Goals George shows signs of having emotional problems that he has expressed. Some signs are feelings of abandonment and detachment and depression. He had no prior history of depression but when George was a child his father

Auditing of Educational Institutions Free Essays

string(512) " Principles Governing an Audit of Financial Statements6 Qualities of an auditor:7 Types of audit:7 Statutory audits:7 Private audits7 Internal audits:7 Required procedures:8 Auditors report:9 AUDITING OF EDUCATIONAL INSTITUTIONS9 INTRODUCTION:9 Background of auditing educational institutions:9 Reasons and purposes of auditing school accounts:10 Expectations of the schools’ accounts auditor:12 Types of auditing13 Internal auditing14 External auditing:15 Records and books of accounts for external auditing\." INTRODUCTION;2 DEFINITIONS3 Auditing3 Financial statements:4 Educational institutions4 FINANCIAL AUDITING:5 Objectives of auditing:5 Primary objects6 Subsidiary objects:6 General Principles Governing an Audit of Financial Statements6 Qualities of an auditor:7 Types of audit:7 Statutory audits:7 Private audits7 Internal audits:7 Required procedures:8 Auditors report:9 AUDITING OF EDUCATIONAL INSTITUTIONS9 INTRODUCTION:9 Background of auditing educational institutions:9 Reasons and purposes of auditing school accounts:10 Expectations of the schools’ accounts auditor:12 Types of auditing13 Internal auditing14 External auditing:15 Records and books of accounts for external auditing. 17 Audit report21 CONCLUSION22 Reference23 INTRODUCTION Since schools are public agencies, their raising and spending of money must be reviewed on a yearly and needs basis. This paper reviews auditing in educational institutions and specifically Kenyan Educational institutions. We will write a custom essay sample on Auditing of Educational Institutions or any similar topic only for you Order Now The paper starts by giving detailed definitions of key words which are essential in the discussion of auditing. However, a background to financial auditing is first discussed to give an insight on the same. Areas of general auditing covered include: need of auditing, objectives and general principles of auditing, qualities of an auditor, required procedures and the auditor’s report. Having discussed auditing in general, the paper goes further to discuss auditing in educational institutions and starts by giving a background to the same, reasons and purposes of auditing school accounts, expectations of the school accounts auditor, types of school auditing, records and books of accounts used for auditing and finally the audit report. DEFINITIONS Auditing The Auditing Practices Board (APB), (2002), defines audit of financial statements as an exercise whose objective is to enable auditors to express an opinion whether the financial statements give a true and fair (or equivalent) of the entity’s affairs at the periods and of its profit or loss or income and expenditure for the period then ended and have been properly prepared in accordance with the applicable reporting framework. for example relevant legislation and applicable accounting standards ) or where statutory or other specific requirements prescribe the term present fairly. Okumbe (1998), states that auditing deals with the investigation of the financial records of an educational organization in order to ascertain the objectivity and accuracy of the financial statements. Okumbe further suggest that auditing is an activity which appraises the accuracy and completeness of the accounting system applied by the educational organization. According to Milli champ. A (2006), auditing is an activity carried on by the auditors when he verifies accounting data determines the accuracy and the reliability of accounting statements and reports and then reports upon his efforts. Millichamp asserts that, it is an activity carried out by an independent person with the aim of reporting on the truth and fairness of financial statement. Wango (2007) defines auditing as the assessment of accounting records and procedures of a business or government unit by a trained accountant for the purpose of verifying the accuracy and ompleteness of records. Wango illustrates that auditors generally want to determine whether the correct procedures are followed and whether embezzlement or other illegal activity occurred. Nyongesa (2007) defines auditing as a systematic method of determining whether or not school funds and property have been used in a proper way. According to him, audits are proposals of school finances and property practices and records. Auditing therefor e is a detailed study of the control of books and accounts such as subsidiary records. The study determines legality, accuracy, accounting and application of how school funds for example, have been utilized. This paper will however adopt a definition given in a UNESCO report of 2007, thus, auditing refers to a process whereby all accounts of the school are examined and evaluated in detail by a competent auditor in order to determine and report on the financial standing of the school for the period under review. Financial statements: According to business dictionary. om:financial management refers to the planning, directing ,monitoring organizing and controlling of monetary resources of an organization Educational institutions Thesaurus defines educational institutions as organizations dedicated to education Financial Auditing: According to Millichamp (2006), the problem which has always existed when managers’ report to owners is: can the owners believe the financial report. This is because the report may contain errors, not disclose fraud, be inadvertently misle ading, be deliberately misleading, fail to disclose relevant information or fail to conform to regulations. Millichamp suggests that the solution to this problem of credibility in reports and accounts lies in appointing an independent person called an auditor to investigate the report and report on his findings. In general, published accounts are required to confirm to the accounting standards. Part of the auditors’ duties is to assess whether or not the financial statements he is auditing do comply in general and in detail with the accounting standards. Auditing is carried out by accountants in public practice. Accountancy is a profession and professions have certain characteristics including an ethical code and rules of conduct. Objectives of auditing: The auditor should be an independent person who is appointed to investigate the organization, its records and the financial statements prepared from them and thus form an opinion on the accuracy and correctness of financial statements. The primary objective of an audit is to enable the auditor to say that these accounts show a true and fair view or of course to say that they don’t. The main objects of an audit according to Millichamp (2006) can thus be categorized as below: Primary objects To produce a report by the auditor of his opinion of the truth and fairness of financial statements, so that any person reading and using the m can have belief in them. The auditor gives his opinion on those financial statements taken as a whole and thereby to produce reasonable assurance that the financial statements give a true and fair view (where relevant) and have been prepared in accordance with the relevant accounting or other requirements. Subsidiary objects: * To detect errors and fraud. * To prevent errors and fraud by deterrent and moral effect of the audit. To provide a spin-off effects General Principles Governing an Audit of Financial Statements The financial statements audited under international standards iv are the balance sheets, income statements and cash flow statements VI and the notes thereto. The first International Standard on Auditing, ISA 1 (Subject matter Number 200) vii, discusses the principles governing an audit of financial statements: a) ISA 200 (1) st ates that an auditor could comply with the Code of Ethics for Professional Accountants issued by IFAC. ) ISA 200 further states that the auditor should conduct an audit in accordance with International Standards on Auditing. c) The term â€Å"scope of an audit† refers to the audit procedures deemed necessary in the circumstances to achieve the objective of the audit. d) An audit in accordance with ISAs is designed to provide reasonable assurance. e) There are certain inherent limitations in an audit that affect the auditor’s ability to detect material misstatements. f) The audit of the financial statements does not relieve management of its responsibilities. Qualities of an auditor: Auditors being professionals are expected to uphold certain qualities. Some of these qualities according to Millichamp (2006) include: independence, competence, and integrity. Types of audit: Statutory audits: These are audits carried out because the law requires them Private audits These are conducted by independent auditors because the owners desire it and not because the law requires it. Internal audits: These are conducted by an employee of an organization or an outside contractor into any aspects of its affairs. It is an independent appraisal function established by the management of an organization for the review of the internal control system as a service to the organization. Required procedures: Before commencing any professional work, an accountant /auditor should agree in writing the precise scope and nature of work to be undertaken. This is done through the medium of an engagement letter. The letter serves the following purposes: * Defining clearly the extent of the auditor’s responsibilities. Minimizing misunderstanding between the auditor and the client. * Confirming in writing verbal arrangement. * Confirming acceptance by the audit of his engagement. * Informing and educating the client. On agreement the auditor observes the following procedures: * Background research * Preparation of the audit plan * Accounting system review substantive testing * Analytical review techniques * Analytical review of financial statements * Preparation and signing of report. Auditors report: At the end of his report when the auditor has examined the organization, its records and its financial statements, the auditor produces a report addressed to the owners in which he expresses his opinion of the truth and fairness and sometimes other aspects of the financial statements. The auditor in his report says that in his opinion, the financial statements show a true and fair view. The reader or user will know from his knowledge of audit whether or not to rely on the auditors’ opinion. If the auditor is known to be independent, honest and competent then his opinion will be relied AUDITING OF EDUCATIONAL INSTITUTIONS INTRODUCTION: Having looked at financial auditing, this section of the paper will now focus on auditing of educational institutions. A detailed background of auditing in educational institutions will be discussed, reasons and purpose, expectations of the school accounts auditor, types of auditing which can/are practiced, records and books of accounts used for audit purposes in schools and finally the schools’ audit report. Background of auditing educational institutions: According to Rajeev (2005), education has turned into a big business now. Apart from the government controlled schools, colleges, institutes and universities , the entry of private sector into these areas have provided not only new opportunities to the chartered accountants who are in service ,but have created an altogether new challenge to the chartered accountant who are in practice. Education institutions are very much different from other business organizations and the process of audit of institutions is also very different, from that of other business enterprises. Wango(2007),suggests that financial management is the process of planning and utilization of school funds in an efficient and effective manner and in accordance with regulations and procedures. Wango says that financial management is an indispensable part of school management. Prudent financial management is usually precondition of a good school since the way schools funds are managed largely determined the overall school performance. The school management and the head teacher are responsible for planning, controlling monitoring school finances. The head teacher is the accounting officer in the school. The head teacher and the accountants (school bursar) must be very vigil on school accounts. Given that Primary and Secondary schools are receiving a lot of money from the government, there is certainly going to be greater pressure to be open and transparent. School funds will be more closely monitored and stakeholders including parents will demand even more efficient use of school finances. Reasons and purposes of auditing school accounts: Okumbe (1998), points out that the purpose of auditing is not to uncover mismanagement or embezzlement of the funds. According to him the major objectives however include: i) To determine whether the financial statement made by an educational organization are accurate in both calculations of figures and in applications of the recommended accounting guidelines. i) To determine whether educational organization uses procedures which comply with legal provisions, policies, and procedures stipulated by the ministry of education or the relevant body. i) To identify any operational problems in the accounting procedures used by the educational organization so as to provide remedial recommendations for improvement. iii) To enable the auditor to form a opinion on the accounting of the financial statement prepared by the school for a given period. Nyongesa (2007) notes that the major purpose of auditing is to protect school property and funds as well as the administrators involved in handling s chool property and funds. He further goes ahead to state that, head teachers are solely responsible for the proper use of school property and money. They therefore need to be protected against any improper use of school money and property by themselves or any other personnel in the school. Formerly, the emphasis on school auditing was placed on the discovery of fraud and detection of errors (Knezevich, 1967). Those two functions are least emphasized in modern times because any auditing is viewed as a means of knowing how property are used in schools. According to Nyongesa, the main purpose of auditing in a school is to: * Protect any school official in charge of school property and funds. Show proper and improper use of property and funds. * Verify that all financial accounts have been accurately recorded. * Provide suggestions in improving the school financial system. * Review all the school operations within a fiscal period. According to a UNESCO report (2002), auditing school accounts is the final stage in the process of managing school funds. At the end of each financial or budget period, the school head has a statutory respo nsibility to prepare and present to school financial bodies an audited financial report. This should give a true and fare view of the financial position of the school. The report states that, in many countries, financial accountability is one of the major responsibilities of the school board of governors/directors and the school head. Government statutes usually include sections outlining the financial principles and practices which boards and heads must follow to achieve accountability for the funds they collect and receive to run their schools. The Ministry of Education also issues financial regulations from time to time whereby audited accounts of a given financial period must be submitted to facilitate financial decisions, for example a case of Kenya where there are grants and donations for the running of free education. Finally, auditing helps the head teachers to improve the schools accounting systems thus enhancing their skills in financial management and evaluates his or her performance. Expectations of the schools’ accounts auditor: Qualified auditors are the only ones authorized to examine and verify the books of accounts of any formal organization. They are skilled in the techniques of auditing and they are governed by international professional ethics. Because auditing of school accounts must be done with reasonable care and skill, the auditor must be professionally trained and qualified with an independent mental attitude about the school. He/she must have reputable and known personal qualities which would support his/her opinion about the schools’ financial statement. School boards of governors are corporate bodies and by state they are responsible for engaging auditors through the terms of a formal contract which is binding to both parties. The contract with the auditor must state clearly the tasks expected, the terms of payment and the date when the report must be completed and submitted to the board. The auditor should not have any vested interest in the school and the contract should be between him and the board but not with the school head. A school head teacher has a statutory responsibility to prepare and submit financial statements which give a true and fair view of the financial standing of the school. Types of auditing There are two types of audits operational in the Kenyan school system: internal audit and external audit. Both audits are used in institutions of higher learning, mostly the universities. The external audits are the only audit used in primary, secondary schools and the teacher training colleges. However, a report by UNESCO (2002), states that every educational organization must carry out the two types of auditing for accountability and credibility of their financial statements because they are public agencies. The inspectorate is charged with the responsibility of conducting the auditing process in schools and the teacher training colleges. An approved firm of accountants is charged with that auditing responsibility especially with the university accounts. As far as the inspectorate is concerned, books of accounts should be in the Provincial Director of Education (PDEs’) office by or before 31st January of the ensuing year for auditing. After being audited, these books should be submitted to the Permanent Secretary in the Ministry of Education (Nyongesa, 2007:133). The types of auditing are thus discussed below: Internal auditing According to Okumbe (1998), there should be an officer whose duty is to perform the tasks of internal auditing. This is because internal auditing enables an organization to appraise the effectiveness of its financial management techniques and control. However, Okumbe asserts that educational managers are expected to be conversant with auditing techniques within the organization so that he/she may help in detecting financial management flaws before it is too late to alleviate them. Nevertheless, some schools are small entities where internal auditing may not be necessary, especially where the accounts staff is competent. In any case, the school head is directly involved to authorizing and approving expenses and signing cheques and the finance committee of the board may inspect and carry out internal control of the funds. UNESCO report (2008), defines internal auditing as a management activity and a service intended to ensure regular and frequent checking on a schools’ financial transactions and records. According to the report, an internal auditor is normally an employee of the school e. g. a deputy head whose main role is to supervise the accounts staff to ensure efficiency in the day to day management of the school finances. Robert (1995), points out that the requirement of multiple signatories for the approval of purchase order constitutes an internal audit of purchasing. The accounting or book keeping department may also perform an audit on the general ledger prior to closing the financial statements at the end of each month. It has been noted that internal auditing is to ensure regular and frequent checking of the financial transactions of the school. A schedule for internal auditing should include and outline the objectives, procedures to be followed the frequency and the methods of communicating or reporting the information to management. An internal audit report should point out areas of weakness and strength in the accounts records and books and draw the attention of management to any irregularities in the transactions. Information from internal auditing must be reliable complete and available on call to enable the head and the board to make quick decisions where necessary. External auditing: Robert et al (1995), defines an external audit as an objective systematic review of resources and operation followed by a written or oral report of findings. According to Robert et al, there are three basic types of external audits namely: the financial compliance audits which address the fairness of presentation of basic financial management in conformity with Generally Accepted Accounting Principles (GAAP);secondly there is the Program compliance audit which is a review of a local agency (LEA) adherence to the educational and financial requirements of specific finding source and lastly the third type is a performance audit which addresses the economy and efficiency of LEAs. This examines the LEAs internal controls for weaknesses which would expose possible mismanagement or fraud. Okumbe (1998), states that external auditing is performed by agencies from outside the educational organization. The main aim being to ascertain that the organization has complied with the stipulated financial control mechanisms. According to a UNESCO report external auditing is an independent report on the financial performance of the school, in accordance with the terms of the contract agreed with the school. The focus of external auditing is on establishing the truth and fairness of the accounts. It gives added credibility to unaudited financial statements and records of the schools financial transactions and confirms their compliance to the statutes. In most secondary schools in Kenya, an external audit is carried out by the quality and standards officers who are specialized in accounting principles. According to Nyongesa (2007), there are four other audits which the school administrator; particularly the head teacher should understand and use. These are: a)Special audits-these are carried out in case of suspicion ,error, or fraud for example; when the head teacher suspects the school bursar of committing a fraud regarding school fees ,they inform the board of governors which then hires an external auditor to carry out special audit to establish the truth. b) Pre-audits –these occur before budgetary transactions commence and are used to guard against fraudulent use of school funds by head teachers . they protect schools official from the embarrassment of unwise spending of school money and wrongful use of school property. ) Continuous audits-occur throughout the year to improve educational program. These should be carried out to ensure that the funds are spent wisely and for the purpose for which they were budgeted for. d) Post audits –carried out immediately the fiscal year to allow for enough time for the budgeting next fiscal year. They help the head teacher to know how much they spent in the previous year and how much less or more they need for each school item (activity) during the coming fiscal year. Finally, the functions of internal auditing and external auditing may seem to overlap but it should be noted that the former is a management measure to ensure the daily efficiency in managing school funds, while the latter evaluates the adherence to the accepted principles, practices and statutory provisions of management in financial transactions. However, when an internal auditing is properly done, it will cut down on the cost of the external auditing (UNESCO report, 2002) Records and books of accounts for external auditing. After signing the contract, the school head must submit to the auditor all accounts; records and books to facilitate his/her work. All the relevant evidence must also be included to enable the auditor to draw conclusions on the state of school accounts. The head teacher should be ready to give oral evidence and to allow any inspection of assets which the auditor may consider necessary because auditors are in highly privileged position and have statutory rights to demand such information and explanations as they consider necessary for the purpose of auditing. Rajeev, 2005) A UNESCO report says that the auditor’s report is reached by a process of examining and evaluating all documents or evidence pertaining to the financial transactions of the school. In a school, books of accounts are usually written and kept by the bursar. A primary record in the school s financial statements is the general ledger. This consists of figures and records from various journals which give the daily records of financial transactions in the; a school cash book where the daily cash income and expenditure is recorded. A petty cash voucher may also be used along with the cash book. Almost all assets, liabilities, income and expenses clear through the cash account and the auditors will spend time carefully examining the cash book to establish the validity and reliability of other financial statements. Rajeev (2005), states that the following areas are also crucial in conducting the audit of any educational institution: 1) The constitution:- * Study the trust deed or any other similar document to ascertain the constitution of the educational institution. Make a note of provisions contained in the regulations which may affect accounts. 2) Minute’s books:- Peruse the minutes of the meeting of the governing body making a note of the resolutions affecting accounts. Ensure that the decisions taken have been duly complied with e. g. sanctioning of expenditures, operation of bank accounts, and rejection of any financial proposal. 3) Fees from students: – * Check the names entered in the students fee register for each month on term, with the respective clas s register, showing names of students on rolls and testing amount of fees charged. * See that the system of internal check ensures that demands against the students are properly raised. Verify fees received by comparing counterfoils of receipts given with entries in the cash book. * Ascertain whether fees paid in advance have been duly considered under the sanction of appropriate authority. * Verify admission fees with admission slips signed by the principal of the institution and confirming that the amount has been credited to a capital fund or separate account if decided so by the governing body * Ascertain whether hostel dues were recovered before students’ accounts were closed and their deposit of caution money refunded. Report any old arrears on account of fees, dormitory rent, etc to the governing body or management committee. 4) Other income:- * Verify any government or local body grant with the memo of grant. * Ascertain the reasons if any expenses have been disallowe d for purpose of -grant. * Vouch the income from endowments and legacies as well as interest and dividends from investment. * Verify the securities in respect of investments held. * Verify rental income from landed property with rent receipt and agreement expenditure. ) Expenditure :- * Ascertain the operation of internal control system over various heads of expenditure * Vouch various expenditure items, noting abnormal or heavy items, if any obtain suitable explanations for significant items of expenditure. 6) Taxation:- * Verify whether the institution enjoys tax exemptions under income tax act * Examine whether the conditions subject to which exemption has been granted have been followed. 7) General:- Verify the fixed assets and ensure the adequate depreciation is provided. * Verify the capital fund and other liabilities. * Note that the investments representing endowment funds for prizes are kept separate and any income in excess of prizes has been accumulated and invested along with the corpus * Confirm that caution money and other deposits paid by the students on admission have been shown as liability in the balance sheet and not transferred to revenue, unless they are not refundable. Ensure that separate statement of accounts have been prepared as regards scholarships ,game fund ,hostel fund ,library fund and P. E,etc. * Verify whether the form and manner of presentation of financial information conforms to relevant accounting standards if any and other applicable legal requirements. * Obtain appropriate representation and certificates from the competent person appointed by governing by or management committee in respect of various aspects covered during the course of audit. Audit report According to Allan (2006), at the end of his audit when he has examined the schools records and its financial statements, the auditor produces a report addressed to the board of governors and other stake holders of the school in which he expresses his opinion of the truth and fairness and sometimes other aspects of the financial statements. An audit report should be clear, constructive and concise. The auditor will point in writing to the authorities; * Any weaknesses /strength in the accounting system of the school. Deficiencies in the financial control system * Inadequacies in the financial policies and practices * Non-compliance with accounting standards and legislation The auditors’ opinion can be unqualified, qualified or adverse depending on the state of the books of accounts and any other evidence the auditor may have examined and evaluated. An unqualified opinion is positive and satisfactory and a qualified reservation about the state of the schools accounts. Conclusi on School funds are the property of the government and citizens. They are meant to be used for the purpose of providing better education for children. There is need for public funds to be protected from any kind of misuse such as fraud embezzlement or theft. In order to ensure that school funds are secure, the head teacher should advise the school committee members or the board of governors to carry out periodic audits. It is unwise to keep postponing audits in a school. Prolonged audits are likely to be very expensive. To protect the funds and ensure effective operation of the school, the head teachers should also protect school funds by providing efficient guidelines to teachers and other school officers dealing with school funds According to Robert (2002), when auditing process determines that money was managed legally, and appropriately, then the school should have the tools to use funds effectively, efficiently and productively. In essence, it is very important for a school head to ensure that there are enough funds for running the school. An appropriate budget identifying all school activities to be prepared and approved must be adopted and properly utilized. For proper accounting and recording, all purchases must be receipted and payments mad kept. References: Barasa, J. M. Nyongesa, (2007), Educational Organization and Management. The Jomo Kenyatta Foundation Enterprise Road, Industrial Area, Nairobi- Kenya Everret, Robert E. Lows, Raymond and Johnson, Donald R; (1995) Financial Management Accounting for School Administration. Reston, VA: Association of School Business Officials International. Gupta, R (2005), How to conduct audit of educational institutions. Issue of chartered accountant Practice Journal. 1st Issue. Hayes S. Rick et al(2002),Principles of auditing . An international perspective . Millichamp A. H. (2006) Auditing . 8th Edition. Thomson Learning, Holborn House, pg 50-51 Bedford Rowi London WCIR4LR. Okumbe, J. A (1998) Educational management. Theory and Practice. Nairobi University Press. Nairobi University, Kenya. Omondi, J. (nd) Management of Finance and Property in Secondary Schools. Handbook Manual for Bursars. Public School Budgeting, Accounting and Auditing, Answers. com. Retrieved on 15/10/2011,1. 22p. m. UNESCO Report (2002), Auditing of School Account Books. Resource Materials for School Heads in Africa. Module Five Unit Six. Wango G. (2007) School Administration and Management. Quality Assurance and Standards in Schools. JKF. Nairobi, Kenya. How to cite Auditing of Educational Institutions, Papers

Cross Cultural Perspective †Nike Corporation free essay sample

Pakistan and Cambodia have strict child labor and slavery laws, however, the government has done very little to regulate it. Contracts for production are still being granted in areas of Pakistan where there is not sufficient monitoring or regulation to make sure that child labor laws are being observed and enforced. The United States Constitution deems that child labor is not only illegal but also inhumane and that any organization caught practicing or even encouraging forced labor or violating child labor laws will be prosecuted.The general thought process of Nike and many other global organizations is that they can operate their production with the lowest cost of labor. This leads the organizations to enter into violations of child labor laws. An investigation was conducted where Nike was found to have a large number of cases that involved forced labor or child labor law violations in some of the large apparel factories of Nike. In a particular factory in Malaysia, it was found that Nike was operating production in terrible working conditions for the employees in addition to the forced labor.It was found that Nike had underage children working in sweatshops up to seventy hours a week in unhealthy conditions making their products. Pakistan has a population of approximately 1 million people and it is also an important location or â€Å"hub† per say for the production of goods that are to be exported to international markets, this is especially true of the production and export of sporting goods which brings in revenues in excess of 300 million dollars a year.When confronted with the findings, Nike issued a statement stating that they would take corrective action to make sure that the child labor laws were followed and that they would not continue to operate forced labor and bad working conditions within any of their factories. Nike started focusing on their social responsibility efforts in areas in whi ch they can have the greatest impact and create the greatest value for the organization and for the communities that the various factories are in.Nike has initiated the social responsibility efforts in the materials they design for their products, as well as the process of making those materials and products. An analysis of the ethical and social responsibilities Nike faced with global expansion had many factors that needed consideration. The first consideration was the cost of making their products. To stay competitive in their prices while not reducing the amount of employees, Nike, decided to outsource some of their manufacturing and suppliers on a global scale.This provided Nike cost advantage over their competition and it also allowed Nike to expand into emerging markets. Some could view this as unethical practice because it could take jobs away from manufacturing plants in the United States; however, Nike was acting in the best interests of the organization including its employees overseas and the employees back in the United States. If an organization does not maintain a competitive edge in their respective markets when expanding the organization not only in the United States but also worldwide, there would be no room for growth and jobs would be lost.When a company is no longer c ompetitive in their respective industry, it can eventually cause them to shut down factories in their communities, which in turn can cause people to lose their of jobs. Nike’s social responsibility to the community includes the Nike Foundation. The Nike Foundation focuses on adolescent girls in developing countries. Nike has established custom product lines, marketing, events that have raised donations from consumers. Nike strongly believes that every young person in should have access to sports and has developed various programs and activities.Aside from the Nike Foundation, Nike has also developed several other programs as part of their social responsibility such as the Homeless World Cup (HWC), ninemillion and Let us Play in China. The Homeless World Cup (HWC) has supported locally-run football programs for homeless community members in more than 60 countries globally. In addition, 34 of these nations either plan or already have active national street soccer leagues running throughout the year (Nikebiz. com).The HWC training programs include technical training as well as assist the players with drug or alcohol dependency programs, finding jobs, finding homes and receiving education to name a few (Nikebiz. com). In 2006, NIKE, Inc. , partnered with the United Nations High Commissioner of Refugees (UNHCR) and Microsoft to launch the ninemillion campaign through ninemillion. org to give more than 9 million children living in refugee camps access to better education, sports and technology (Nikebiz. com). The let us play in China program has partnered with China Children and Teenagers Fund, under the government-organized NGO Womens Federation, on a program that empowers migrant youth and introduces more child-centered teaching methods through sports (Nikebiz. com). The Nike Foundations mission is to provide innovative programs that offer solutions for girls, by partnering with larger organizations to get girls issues on the international agenda and to mobilize resources to support them (Nikebiz. com).This promotes learning skills and the ability to work as a team. It creates the ability to adapt to situations that could arise in the work environment and in life; it also promotes confidence in playing sports. This is one of the most ethical things that a company can do to help develop the next generation. In conclusion, Nike has accepted that they have done some things in the past that have been rather unethical and have been damaging to their image, not to mention that it could have really altered their profitability.

Terms And Conditions Of Employment. Variation Of Contract. Deductions

Terms And Conditions Of Employment. Variation Of Contract. Deductions From Wages Edmund Jonathan Carver Lent 2001 Employment Law, HRM and TQM. Seminar Two: Terms and Conditions of Employment. Variation of Contract. Deductions from wages. Employees in the UK have had a statutory right to written particulars of the terms of their employment since 1963 (Contracts of Employment Act 1963) Current UK law on the subject is mainly in the Employment Rights Act 1996 s.1. Almost every employee is entitled to a written statement of the terms of his employment, which must be given within two months of start of the employment (ERA 1996). The statement must include details such as: identity of parties; date when period of continuous employment began; description of work; particulars of renumeration and any terms re hours of work, holidays and holiday pay amongst other things. It is sufficient for some of the particulars to be in some other document(s) which the employee has reasonable opportunities of reading in the course of his employment or which is made reasonably accessible to him in some other way (ERA 1996,). However this only covers terms relating to sick pay; pensions; disciplinary rules; or ?further action? relating to an appeal against a disciplinary decision or an application for redress of a grievance. Individual notification is required of everything else in the contract. The only people who can enforce a contract are those party to it, in this case the employer and employee. In UK law, whether the terms of a collective agreement are binding as between a particular employer and a particular employee depends on the individual's contract of employment. In the cases of Anderson v Pringle of Scotland Ltd 1998 IRLR 64, Court of Session; and South West Trains Ltd v Wightman & ors 1998 TLR 14th January 1998, non-legally binding agreements between employers and trade unions had been incorporated as a legally binding terms within personal employment contracts. In the example given however the personal employment contract did not exist as a separate entity from the collective agreement Changes in existing terms of employment are usually made in one of three ways: (i) by agreement with the employee(s), possibly with a cash sweetener; (ii) by unilateral variation of contract terms (or of works rules applied by the contracts); (iii) by giving required notice to terminate existing contracts and offering new contracts. An employer cannot impose a change of terms without the employee's consent, changes in terms of employment must be notified to employees within one month although this does not confer on the employer any right to make such changes. It is essential that employees are fully aware of, and accept, any detrimental changes to their terms of employment if the changes are to be legally binding. Acceptance can sometimes be inferred by the employee's conduct e.g.: continuing to work without objecting to the change. If an employer unilaterally enforces a variation in the terms of employment, he repudiates the contract of employment and the employee has the option of accepting the breach and resigning then making a claim for constructive dismissal, or carrying on working and seek damages. Even where an employer has written in the employment contract a clause enabling unilateral changes to be made, such changes must be deemed reasonable and an employee may still be able to claim constructive dismissal if the employer makes significant changes. In any case the employer is obliged to update terms and conditions when they withdraw from a contract otherwise the previous contract still holds. Contracts may contain clauses enabling a degree of flexibility inside the terms of employment, so that even radical changes may still lie within the job description. Such changes may constitute a termination of the old contract if the new terms are sufficiently different, however there is scope for a degree of ambiguity. ?Changes should be discussed with employees in advance. Failure to do so will normally be unreasonable and be held against the employer in any court or Tribunal proceedings? www.emplaw.co.uk. All the above points to the fact that James does not have to work the night shift, if he wishes to bring forward an action there are several channels where he may seek redress, ACAS may be able to help in arbitration and/or conciliation. Failing or instead of this James may

Set CheckBox.Checked Without the OnClick Event

Set CheckBox.Checked Without the OnClick Event The TCheckBox Delphi control displays a checkbox that can be on (checked) or off (unchecked). The Checked property specifies whether the checkbox is checked or not. When the user clicks the checkbox to change its Checked state, the OnClick event for the checkbox is fired. Changing the Checkbox's Checked Property Since there is no OnCheckedChanged event, you will probably handle the program logic dependent on the checked state of the checkbox in its OnClick event. However, if you programmatically change the Checked property, the OnClick event will be fired even though no user interaction took place. There are (at least) two ways to programmatically change the checked property of the checkbox while disabling the OnClick event. Remove OnClick Handler, Change Checked, Put Back the Original OnClick handler In Delphi for Win32, an event can have only one event handler (procedure) attached to it (even though there is a way to mimic multicast events in Delphi for Win32). The OnClick events signature of a TCheckBox control is type TNotifyEvent procedure(Sender: TObject) of object; If you assign NIL to the OnClick event before you change the state of the checkbox, then revert to the original OnClick event handling procedure - the OnClick event will not be fired. procedure SetCheckedState(const checkBox : TCheckBox; const check : boolean) ;var   Ã‚  onClickHandler : TNotifyEvent; begin   Ã‚  with checkBox do   Ã‚  begin   Ã‚  Ã‚  Ã‚  onClickHandler : OnClick;   Ã‚  Ã‚  Ã‚  OnClick : nil;  Ã‚  Ã‚  Ã‚  Checked : check;  Ã‚  Ã‚  Ã‚  OnClick : onClickHandler;  Ã‚  end;end; Usage of this procedure is simple:   //toggle Checked statebegin   Ã‚  SetCheckedState(CheckBox1, NOT CheckBox1.Checked) ; end; The SetCheckedState above toggles the Checked property of the CheckBox1 check box. Protected Hack: ClicksDisabled:= true Another way to stop the OnClick from executing, when you programmatically change the Checked property of a checkbox, is to take advantage of the hidden (protected) ClicksDisabled property. By looking at the TCheckBoxs SetState procedure which gets executed whenever the Checked property changes, the OnClick is fired if ClicksDisabled is not true. Since ClicksDisabled is protected you cannot access it from your code. Luckily, the protected hack technique enables you to access those hidden/protected properties of a Delphi control. The accessing protected members of a component provides more info on the subject. What you need to do is to declare a simple dummy class extending the TCheckBox in the same unit where you will use the ClicksDisabled property. Once you get your hands on the ClicksDisabled, simply set it to true, change the Checked property, then set ClicksDisabled back to false (default value): type TCheckBoxEx class(TCheckBox) ; ... with TCheckBoxEx(CheckBox1) dobegin   Ã‚  ClicksDisabled : true;   Ã‚  Checked : NOT Checked;   Ã‚  ClicksDisabled : false; end; Note: the above code toggles the Checked property of the checkbox named CheckBox1 using the protected ClicksDisabled property. Building Applications with Delphi Beginners Guide to Delphi Database Programming​​​​Integrating Basic Charts into Delphi ApplicationsHow to Move and Resize Controls at Run Time​Multithreaded Delphi Database Queries

Effective Assistance with CV Writing from Career Help Service

Effective Assistance with CV Writing from Career Help Service How to Write a Curriculum Vitae? When a graduate is intending to start a professional career curriculum vitae (CV) is the first thing he/she needs to work on. In situations when you have no prior work experience, your resume is what presents you to the employer and sells you. In contrast, for those, who already have working experience CV is the best way to present themselves to the potential employer  and show their experience and qualifications. Curriculum Vitae vs. Resume You should also understand and know basic differences between a CV and a resume: 1. The biggest difference between them is size. Curriculum Vitae (CV) is generally longer than the resume; as a rule, it consists of several pages, while a resume rarely takes more than one or two pages. 2. The second point where CV and resume differ is content. A resume is a brief summary of your skills, experience, and education. CV provides an employer with more detailed information about you, including past work experience. 3. And the last main difference is their purpose: a CV contains a summary of your education and academic achievements, publications, awards, honors and many other details describing your entire life path. Resume describes what kind of person you are and what skills you have. Curriculum Vitae Writing Here are the main structural elements that need to be included into your CV: Contacts Biography (in brief) Education: Undergraduate, Graduate, Study abroad   Scientific works (Dissertations, Publications, Research etc) Employment   Awards and honors Grants, fellowships, and assistantships Skills: Technical, computer, and language Professional licenses and certifications Memberships Read also:  Critical Success Factors (CSF) Analysis 7 Tips for Creating a Compelling Curriculum Vitae It is strongly recommended to look for some concrete examples of CV or curriculum vitae template before writing your own. You may also find the following tips helpful when creating your CV. You will easily create a successful CV if follow the easy tips: Make a plan and stick to it.  There is no concrete example to write a CV, but there are certain sections you should cover, like those mentioned above. Present it carefully.  A clearly presented CV will do the job for you, and for this reason, the form is very important. Print your CV on crisp white paper, provide clear information and give it proper structure. The hotspot of your CV is the upper third of the first page, and if you put the most important information there, your CV will tell your story. No longer than two pages.  You dont need to write a novel about yourself, be prompt, clear and concise. Employers read many CVs on a daily basis and you need to do your best to convey all the info about yourself in just a few sentences. Make your CV suitable for job description.  When you read about the opening, you will see that the description already contains information of what your employer is interested in. Therefore, if you write your CV with this those requirements in mind, you will have a 100% to get that job. If you do not have some of the required skills, fill in the blanks by the skills you do have or simply mention that you are willing to learn and open to new information. There is no generic CV template that is suitable for all the vacancies, so you will need to tailor your CV to each position you are applying for. It doesnt mean you need to change everything, just change the most critical detail and make sure your CV is relevant to the job description. Mention your best skills.  Besides the skills required by your employer, try to mention those which make you to stand out from the crowd, for instance: communication skills; interpersonal skills; teamwork; problem-solving or even speaking a foreign language. Even if you are good at sports, you can mention it, because it may be important for your employee. Show your interest in work.  Employers obviously look for responsible, persistent and hard-working employees and that’s why it is necessary to mention that you have relevant work experience and you are ready to take initiative and assume responsibility for results. We recommend not to mention passive interests like watching TV, internet surfing etc that can be perceived as your lacking social skills. Show more of your personality. Keep your CV updated.  Dont use the same CV all the time; write down new skills and experience, even if it was volunteering. Many employers will be impressed with your wish to gain certain experience without money. That will show your initiative also. A matter of your CV getting reviewed and approved and your subsequent employment may, of course, be a matter of chance (or even a matter of HR managers mood). Therefore even an impeccably written CV might not work for you. It is evident you need to do your best when writing your resume or CV and the best way to do that is to follow the recommendations which are taken from peoples experience. As a final tip – be persistent when sending out job applications. Experience often shows that out of the 10 applications you sent, 5 will get reviewed and 1-2 will get you to the interview phase. Never give up and you will get the job of your dream. as a CV writing company will be happy to assist you with writing your Curriculum Vitae and sharpen it to reach your employment goal. All you need is provide general information about yourself, mentioning your education, skills and past experiences and our writing expert will weave it into a nicely done curriculum vitae that will impress your future boss! Order your CV now and   will be happy to provide you with unparalleled academic service.

Existence of God Research Paper Example | Topics and Well Written Essays - 2000 words

Existence of God - Research Paper Example Science believes only in things which can be proved with the help of experimental facts. In other words, as long as the existence of God proved beyond doubt with some kind of experiments, science may not believe in God. On the other hand, religions give more importance to beliefs rather than facts. According to religious views, science or humans have limitations in explaining the existence of God since God has more power than humans. Creations can never be superior to the creator. In short the arguments in favor and against the concept of God seem to be endless. This paper analyses the arguments in favor and against the existence of God. Arguments in favor and against the existence of God The first purported proof of the existence of God is the ontological argument. The ontological argument seeks to prove the existence of God from the laws of logic alone. It dates back to St Anselm, an eleventh century philosopher-theologian and archbishop of Canterbury, but was also used by the Fren ch philosopher Rene Descartes. It argues that once we mentally grasp the concept of God we can see that God’s non-existence is impossible. This argument, if it is successful, demonstrates the existence of a perfect being that could not possibly fail to exist (Arguments for God's Existence, 2004). One of the major arguments against God is caused by the invisible nature of God. Atheists are of the view that if God exists, he should appear in a visible form. In their opinion, the existence of invisible things without scientific proof cannot be believed. At the same time it should be noted that we believe that electrons and protons do exists and electricity is the flow of electrons. In other words, we have no problems in believing in the existence of electrons even though we never seen it. However, we can experience the effect of electron flow (electricity) in many ways. We know that a bulb may not be lighted unless the electricity flows through its filament. If we can believe in the existence of electrons, we can definitely believe in the existence of God also. Believers can experience the influence of God in many ways. It should be noted that electrons will flow only through good conductors. Objects such as wood, glass, etc like insulators may not conduct electricity. Same way God will act only through his believers. In other words, both electrons and the God need a medium for its working. In the case of electrons, the medium is conductors whereas in the case of God, the medium is believers. Bad conductors will never agree the concept of electron and same way atheists will never agree with the concept of God. When we look at the design and structure of this universe, we cannot reject the idea of a creator. It is illogical to believe that everything in this universe occurred accidently. In other words the symmetry of this universe provides ample evidences for the existence of god. If Earth were smaller, an atmosphere would be impossible, like the planet Me rcury. If Earth were larger, its atmosphere would contain free hydrogen, like Jupiter. Earth is the only known planet equipped with an atmosphere of the right mixture of gases to sustain plant, animal and human life. The Earth is located the right distance from the sun. Consider the temperature swings we encounter, roughly -30 degrees to +120 degrees. If the Earth were any further away from the sun, we would all freeze. Any closer

LEGAL ASPECT OF NURSING Case Study Example | Topics and Well Written Essays - 750 words

LEGAL ASPECT OF NURSING - Case Study Example After the patient admitted he was thinking of harming himself, it was prudent he was offered specialized care immediate treatment and a one on one observation in a bid to prevent that which was bound to happen. In this case the hospital staff neglected their obligation to ensure the patients safety and to offer the required care and attention that comes with his condition especially bearing in mind the sole reason he was brought to the institution was to secure his safety. Who are the defendants in this case? Which defendants could potentially be held liable and Why? Having been brought by an officer of the law and by accepting to admit Mr. Garcia the hospital took full responsibility and as such should be held liable. In this case the Hospital and the staff who were directly involved in admitting the patient are the defendants. The Hospital staff in this case will potentially carry the load as they are directly charged with the responsibility of taking care of the patients. In the l ine of discharging their duty they failed to properly evaluate the situation and give Mr. Garcia the care that he required. The American Nurses Association defines nursing practice as a process that involves proper assessment of patients, proper decision making and right application of nursing knowledge to a patient (deWit, 2001). With this regard the hospital staff took off on the wrong foot right from the start. Although restrained Mr. Garcia was not observed as should have which enabled him to slip out of the restraints and facility unnoticed. Therefore, it is reasonable and just to hold the hospital staff liable. How do you think the court would rule in such a case? Why? The submissions of both the plaintiffs and the defendants will most definitely determine the ruling, but in my opinion the court should rule in favor of the plaintiff. In this matter several elements on negligence and malpractice have emerged from the hospitals staff. It is clear if proper precautions were taken right from the point where Mr. Gracias was admitted his life could have been saved. Failure to provide direct patient observation clearly highlights the violation of the hospitals obligation to safeguard its patients and prioritize their health. It is this act by the staff that leads to the damages on the patient Mr. Garcia and his family. The following are among the elements that directly or indirectly caused the death of the patient therefore in my opinion makes the defendants guilty. Duty: - It was the duty of the hospital and its staff to ensure that the patient was safe, as he had been taken there specifically to ascertain his safety. They evidently have failed in this duty because it was reasonably foreseeable that the patient left on his own would harm himself and it is why he was rushed to the hospital by the officer and constrained. There is a relationship between the patient and the hospital because they admitted him, though failed to give him proper care. Factual causati on: - By the mere fact that the officer brought the patient to the hospital by the confession that he intended to kill himself shows the seriousness the officer took the issue, now that the patient escaped from the hospital unnoticed and killed himself when he was their responsibility means they are at fault and therefore culpable. Remoteness: - The issue of the patient leaving the hospital and harming

My opinion on private letter ruling from the IRS Essay Example for Free

My opinion on private letter ruling from the IRS Essay According to my opinion on the IRS private letter ruling, it is very essential for the organization to decide and look for ways on which they can request for the IRS private letter ruling. An IRS private letter ruling does not contain laws but it contains guideline to the taxpayer on tax issues. Therefore it can be defined as a disclosed statement that is issued to the tax payer by the Internal Revenue Service (IRS) in which some guidance are defined on how to deal with financial assessment that have prospective tax cost. Many of the organization have limited knowledge about the IRS private letter ruling and that is why they tend to run away from the IRS especially when they have to deal with issue regarding taxes. It is the responsibity of the organizational leaders to look upon the anticipated changes in the organization and compare the importance of the IRS private letter ruling to the company (IRS. gov 2010). The taxpayer is able to rely on what the private letter states regarding its measurement. IRS reduces risk when dealing with paying a large amount of tax; it gives the task payer a surety of safety that will occur when dealing with paying large amount of tax. On a contemplated transaction the private letter of ruling gives advancement to the taxpayer on the tax treatment expectation from the IRS. The IRS can become negative to companies. Therefore for the IRS private letter ruling to have a meaning the transactions are supposed to be completed accompanied by the tax returns. There after the IRS officials discuss and come to an agreement after they have evaluated the transactions and the tax returns.

The Impact of The Simpsons on American Children :: TV Television Media Essays

The Impact of The Simpsons on American Children The Simpsons is one of Americas most popular television shows for viewers under eighteen years of age. However, the ideals that The Simpsons conveys are not always wholesome, sometimes not even in good taste. It is inevitable that The Simpsons is affecting children. Matt Groening took up drawing to escape from his troubles in 1977. At the time, Groening was working for the L.A. Reader, a free weekly newspaper. He began working on Life in Hell, a humorous comic strip consisting of people with rabbit ears. The L.A. Reader picked up a copy of his comic strip and liked what they saw. Life in Hell gradually became a common comic strip in many free weeklies and college newspapers across the country. It even developed a cult status. (Varhola, 1) Life in Hell drew the attention of James L. Brooks, producer of works such as Taxi, The Mary Tyler Moore Show, and Terms of Endearment. Brooks originally wanted Groening to make an animated pilot of Life in Hell. Groening chose not to do so in fear of loosing royalties from papers that printed the strip. Groening presented Brooks with an overweight, balding father, a mother with a blue beehive hairdo, and three obnoxious spiky haired children. Groening intended for them to represent the typical American family "who love each other and drive each other crazy". Groening named the characters after his own family. His parents were named Homer and Margaret and he had two younger sisters named Lisa and Maggie. Bart was an anagram for "brat". Groening chose the last name "Simpson" to sound like the typical American family name. (Varhola, 2) Brooks decided to put the 30 or 60 second animations on between skits on The Tracy Ullman Show on the unsuccessful Fox network. Cast members Dan Castellaneta and Julie Kavner did the voices of Homer and Marge. Yeardley Smith (later to star in Herman's Head) did the voice of Lisa. Nancy Cartwright did the voice of Bart. Cartwright previously supplied the voices for many cartoons, including Galaxy High, Fantastic Max, Richie Rich, Snorks, Pound Puppies, My Little Pony, and Glo-Friends. Tracy Ullman later added Cartwright to her cast. (Dale and Trich, 11) Brooks, Groening, and Sam Simon, Tracy Ullman's producer, wanted to turn the Simpson family into their own show. The Fox network was looking for material to appeal to younger viewers.

Imperialism in India

Imperialism, as defined by the Dictionary of Human Geography, is â€Å"the creation and/or maintenance of an unequal economic, cultural, and territorial relationship, usually between states and often in the form of an empire, based on domination and subordination. † Imperialism has positive and negative effects, especially with Great Britain’s imperialism with India. The positive effects are in Documents 1 and 4, stating that the manufacturing aided in the majority of India’s achievements. The negative effects stated in Documents 2 and 7 shows how bitter sweet the effect of imperialism truly is.The positive effects of imperialism in India were quite plentiful. Grouping together Documents 1 and 4, one would like to state that they both encourage the beneficial view of manufacturing. In Document 1 it states that, â€Å"They [the English] develop the territory by building roads, canals, railways, and telegraphs. The progressive nations can establish schools and new spapers for the people of the colonies. † Noticeably, the point of view of this Document happens to be an Englishman who saw only the benefits of imperialism and took no thought of the negative effects.Using this document one can realize that the manufacturing of these certain matters can lead to the civilization of a country. Stated in Document 4 India gained a â€Å"higher standard of living† (Document 4) and because of this industrialization, has a â€Å"great number of bridges†¦ 40,000 miles of railway, and 70,000 miles of paved roads† (Document 4). Even though the document states a bias view of the beneficial effects, there is a certain missing voice. Because the document is written by an Englishman who has the authority and power to write this, no native Indian could back them up as to why it is negatively effective until later years.The negative effects of imperialism in India were thought of mainly by the Indians living in their home land. One would group together Documents 2 and 7 because of the point of view of the author. Both authors are Indian, giving us not an Englishman’s view on imperialism, but giving us an idea of how the native Indians felt about it. Dadabhai Naoroji, an Indian, states in Document 2, â€Å"Natives, no matter how fit, are deliberately kept out of the social institutions started by Europeans†¦ All they [the Europeans] do is live off of India while they are here. When they go, they carry all they have gained. What Naoroji is trying to say is that Englishmen are only in India for their own beneficial purposes and when they have gained that beneficial purpose, they will leave, and no Indian will have the right to tell them not to. In Document 7, Gandhi offers a complaint about imperialism and how the British has â€Å"given us no responsibility for our own government. † Because of the order of taking over India, the British have taken India and their government, leaving the natives alm ost helpless and useless. The missing voice of these documents is the Englishmen.Certainly one can tell that if a British man was present, they would argue back, stating the positive views on imperialism, leaving them the missing voice. Britain imperialized India for the better and for the worse. Because of the reign of Britain in India, the native Indians almost seemed inferior to the British, leaving them with these negative and positive effects. Indeed, India began to industrialize thanks to Britain, but India also lost control of their own country, letting the British take over. In conclusion, the imperialism act against Britain and India caused many opinionated occurrences.

Practical Criticism of the Poem Futility by Wilfred Owen Essay

The poem begins with an order â€Å"move him into the sun†. The persona seems to be desperate to move someone under the sun. The second line talks about the beginning of life when the rays of the sun must have touched the delicate body of the person as a baby. The following words â€Å"field unsown† refers to immaturity, incomplete life or a half grown state. It acts as a metaphor on the cycle of life. The persona continues to speak about the regular behavior of the person. He seemed to have been acquainted with the sun and life as well â€Å"until this morning† The words act as symbols of contrasts. Whereas the morning and the sun act as symbols of life, snow refers to death and gloom. The last two lines of the first stanza refer to sun as an elderly figure. It is significant through the words â€Å"pld sun†. In the second stanza, the persona talks about the strength of sun. While the sun once brought life to the cold barren earth, it appears unacceptable to the persona that the same sun cannot bring life in the lifeless young soldier. The persona directs the reader towards war and its consequences. He tells the reader that the soldier is still warm. He feels helpless to see the wrecked state of a human being who bears no significance after his death. He is sad at his condition. The reference made to the Genesis and the creation of man from the clay can be seen in the fifth line of the second stanza. He complains that was it for this day that the human being grew up having been created by the Lord himself. The poem is an epitaph considering its style of construction. A melancholic and bitter tone is being carried out. a person , most probably a soldier is a young lad lies in battle field in a half dead condition. The themes such as the brutality of life and the pitiable consequences of war can be observed through the lines. In a nutshell the poem appears an intellectual criticism of war and its horrific consequences.

Understanding the Measles Virus (MV) The WritePass Journal

Understanding the Measles Virus (MV) Introduction Understanding the Measles Virus (MV) IntroductionSymptomsInfection and spreadDiagnosis TreatmentVaccinationSubacute sclerosing panencephalitis  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   (SSPE)ReferencesRelated Introduction Measles is a highly contagious disease caused by the Measles Virus (MV) which belongs to the Paramyxovirus family, and is of the genus Morbillivirus as it does not possess any virus-associated neuraminidase activity (Topley Wilsons 2005, Morgan Rapp 1977). It is primarily considered a childhood disease, easily communicable within a non-immunised population. Moreover, acute infection with the virus will confer lifelong immunity in most individuals (Schneider-Schaulies Meulen 2000). Therefore as the virus is also confined to humans with no asymptomatic carrier state, to remain endemic within a population it relies upon infection of those still susceptible to infection. The MV itself is approximately 100–300 nm in diameter, with a core of single-stranded RNA which encodes for 8 proteins, surrounded in a helical capsid (Griffin 2010; Schneider-Schaulies Meulen 2000). Two viral transmembrane proteins; fusion (F) protein is responsible for fusion of virus and host cell membranes, viral penetration, and hemolysis. Hemagglutinin (H) is responsible for adsorption of virus to cells. Antibodies to these proteins may mitigate against infection of host cells (Griffin 2010). Other proteins include the matrix or M protein which links the envelope to the ribonucleoplasmid core, and the nucleoprotein (N) forms part of the ribonucleocapsid along with phosphoprotein (P) and large polymerase protein (L) which both are also necessary for RNA synthesis. Non structural proteins C and V also regulate response to infection (Topley Wilson 2005). A schematic of the virus is shown in figure 1. Fig 1. Adapted from Morgan Rapp 1977 Schematic of Measles virus Canine distemper and rinderpest viruses also belong to the same genus and share close antigenic relationship. In October 2010 the UN Food and Agriculture Organisation announced that Rinderpest had been successfully eradicated. Infection with measles also provided the first insight into suppression of the immune system by a virus, thus permitting secondary infections to occur relating to the mortality of infection (McChesney et al 1989). This area is of much interest to immunologists and was first noted over 200 years ago as TB infection was seen to follow measles infection (Karp 1999), of which alterations in cell mediated immunity is of most clinical concern. This was noted by von Pirquet whist performing the tuberculin skin test which failed to respond to it thus predisposing to secondary infectious from measles induced immunosuppression (Topley Wilson 2005). Isolation of the virus in 1954 by Enders and Peebles allowed the advent of measles vaccination, with the first vaccines being produced in 1963. Safe and effective vaccination programmes with the live further attenuated vaccine have eliminated the virus from most westernised societies (WHO weekly 2008); however the virus remains a major cause of mortality in populations lacking access to adequate medical care (Kerdiles et al 2006). In 2008, 164 000 measles deaths were recorded globally (WHO fact sheet 2009) and as recent as January 2011 Kofi Annan called for the UN Executive Board to set an eradication date for measles (Measles Initiative 2011). Progress on this front continues with immunisation programmes and effective surveillance this is highlighted by the reduction of measles deaths by 78% between 2000 and 2008. Symptoms The measles virus normally enters the body through the upper respiratory tract, or conjunctiva. The first clinical sign of infection is usually a febrile illness (38.3 °c), which begins about 10 to 12 days after exposure to the virus, and lasts four to seven days (fig2). Further signs and symptoms then develop in this prodromal illness these include malaise, cough, coryza (runny nose), conjunctivitis, as the MV establishes a systemic infection involving multiple organ systems leading to Koplik spots and typical maculopapular rash and immunosuppression. Fig. 2. Adapted from Topley Wilson Microbiology Microbial Infections Immunology 10th edt. 2005. Transmission occurs through the air and involves close personal contact with an infected individual, surfaces or objects which they have been in contact. As the virus is highly contagious, it will remain active in the air and on these surfaces for up to two hours. It has been noted that up to 90% of people without immunity sharing a house with an infected individual will become infected (Schneider-Schaulies Meulen 2000). Infected individuals can transmit the MV from four days prior to the onset of the rash to four days after the rash erupts. Studies also show the MV can be inactivated by heat, light, acidic pH, ether, and trypsin (Topley Wilson 2005). The virus replicates in the respiratory tract and then reaches local lymphoid tissue, producing primary viremia. Lymphoid tissues such as the thymus, spleen, and tonsils are normal sites of replication. Following replication within the lymphoid tissue, the MV spreads to other organs including the skin, kidney, lungs, liver and gastrointestinal tract known as secondary viremia. The MV replicates in epithelial and endothelial cells and is accompanied by vascular dilation, increased vascular permability, mononuclear cell infiltration and infection of surrounding tissue (Topley Wilson 2005). Small white spots develop inside the buccal cavity known as Koplik’s spots (fig 3a) due to nectrotic infection of the submucous glands, at this stage the individual is highly contagious and giant cells are present in the sputum and other secretions this occurs just prior to development of the typical rash.   Each of these signs is a typical characteristic of measles infection the rash then erupts, usually on the forehead, face and upper neck. The rash then spreads to cover the entire body over the next 3 days, lasts for about six days before it begins to disperse, this typical presentation is seen in figure 3b. This rash is said to occur due to vascular congestion epithelial necrosis and oedema. The entire course of uncomplicated measles, from late prodrome to resolution of fever and rash, is approximately 7-10 days. Fig 3. Characteristics of Measles infection (accessed from google images) Complications arising from measles infection result mainly from opportunistic secondary infections due to the immunosuppression induced by MV. The depression of the immune response may last up to 6 months (Kerdiles et al 2006). Complications are more common in children under the age of five, or adults over the age of 20 and occur in individuals who arepoorly nourished, especially those insufficient in vitamin A, or individuals with existing immunodeficiency such as HIV/AIDS. Diarrhoea and severe dehydration is not uncommon in developing countries where secondary infection is likely and worsens their individual’s nutritional status; this along with lack of substantial vitamin A may lead to post-measles blindness. Ear infections and pneumonia may also occur which will require antibiotics to treat the imposing infectious agent. Treatment of giant cell pneumonia is a very protracted and causes the majority of measles related deaths. However, more serious complications like encephalitis and persistent brain inflammation known as subacute sclerosing panencephalitis (SSPE) also occur though these are rare. SSPE will be discussed further on in this text. Measles infection during pregnancy may induce spontaneous abortion or still births other reports have stated measles infection during pregnancy may produce infants with a low birth weight or congenital malformaty (Schneider-Schaulies Meulen 2000). Administration of antimeasles gammaglobulin less than three days after exposure may protect from infection this is discussed further in vaccination section. Acute encephalitis results in death in approximately 15% of patients who develop it (Schneider-Schaulies Meulen 2000). Development usually occurs eight days after onset of the rash, symptoms of this can include recurrence of a high fever, persistent headache, vomiting, drowsiness, seizures and coma. Measles Inclusion Body Encephalitis occurs only in the immunocompromised e.g. individuals with leukaemia present without rash as no immune response was elicited and is often confused with SSPE. Symptoms include seizures stupor or coma which is dependent on localisation of the disease within the CNS. This type of encephalitis has no antibodies detectable in the CSF (Schneider-Schaulies Meulen 2000). Infection and spread MV replication involves the transcription of viral RNA to give + sense mRNA before this can be translated. The F protein facilitates fusion with the plasma membrane. Viral multiplication occurs in the cytoplasm, using the RNA polymerase and RNA modification enzymes packaged in the virus and use the nucleoplasmid as a template to transcribe viral mRNAs; theseare capped, methylated and polyadenylated translated and packed into the new virues and bud out through the cell plasma membrane. The non structural proteins C and V also play an important role in replication of the virus, this has be confirmed by in vitro studies, results of studies with animal models show that these proteins are also important for the virulence of the virus. They have also been investigated for their ability to produce IFN responses; C protein was shown to inhibit this (Kerdiles et al 2006). MV interaction with the immune system involves studying measles infection in humans, naturally and experimentally infected rhesus monkeys, cotton rats and transgenic mice and also some in vitro models (Griffin 2010). It is well known that the primary target for the MV is the monocyte and primarily causes the viremia during infection with accompanied leukopenia. Three cellular receptors for MV are recognized: the low affinity membrane co-factor protein CD46, present on all nucleated cells was the first receptor identified for the MV (Topley Wilson 2005). CD46 is the natural binding site for C3b/C4b complement components however; it also binds to the viral hemagglutinin (H) protein of the measles virus. The second receptor; higher affinity signaling lymphocyte activation molecule (SLAM ⠁„ CD150), a glycoprotein belonging to the immunoglobulin superfamily is present on subsets of lymphocytes, thymocytes, macrophages, and DCs; and an unidentified receptor present on ciliated columnar respiratory epithelial cells (Griffin 2010). Recent studies have questioned the role of CD46 in vivo. This is confirmed as all viral strains tested preferentially bind CD150, therefore CD150 is the primary determinant of MV tropism (Griffin 2010). MV infections usually produce very distinctive cytopathic effects enabling formation of multinucleated giant cells. Binding of H protein to both CD46 and CD150 downregulate receptor expression; this may lead to activation of complement against uninfected lymphocytes, thus contributing to the associated leukopenia. This profound suppression of cell-mediated immunity was confirmed by Karp et al in 1996. Conversly interaction of H protein with TLR2 on surface of monocyte will stimulate IL-6 and increase CD150. This process also results in decreased IL-12 production from infected monocytes which may be a result of the reduction of IFN-ÃŽ ³ produced by T cells. The nucleocapsid protein (N) also reduces the release of IL-12 from monocytes, with resultant reduction in T cell proliferation which may lead to cellular apoptosis (Topley Wilson 2005). IFN-ÃŽ ³ also aids in the production of nitric oxide, though with down regulation of CD46 will alter the immune response to other intracellular pathogens e.g. mycobacteria. Therefore, CD46 as receptor in MV infection may disturb different aspect of the immune response. Downregulation of CD150 after infection may impair the Th1 response towards other pathogens due to the decrease in IFN-ÃŽ ³. Cytokines and chemokines produced during infection include IL-8 which is increase in early infection. IL-2, IFN-ÃŽ ³, are increased during the corresponding rash. In vitro systems have shown there is reduced IL-2 production during the inital stage of infection, Griffin et al shown that introduction of recombinant IL-2 along with neutralisation of high IL-4 restores lymphocyte proliferation (Topley Wilson 2005). The rash is associated with MV infection is due to the infiltration of CD4+ and CD8+ T cells into the site of replication, with the CD8+ response occurring more rapidly than CD4+ which is more protracted. IgM response to infection occurs alongside appearance of the rash, to which serological detection is diagnostic. Increased MV specific IgG follows recovery from infection conferring lifelong immunity, notably in vitro infection of B cells reduces Immunoglobulin production, through binding of N protein to activated cells however in vivo studies show no B cell defect (Niewiesk et al 2000). After resolution of the rash regulatory CD4+ cells produce IL-4, IL-10 and IL-13 (Griffin 2010). Changes to the cytokine profile seen with CD150 interactions may show that infection starts with a Th1 response and then converts to a regulatory Th2 response in later infection resulting in delayed hypersensitivy response. Diagnosis Treatment Diagnosis of measles is based upon the individuals’ history and clinical presentation, with appearance of Koplik spots and typical rash being diagnostic. However, laboratory methods may be required for more complicated cases e.g. in the case of modified or atypical measles. The virus is detectable by a number of different methodologies these include direct microscopy, immunofluorescence of nasopharyngeal secretions or urine, viral cultures and electron microscopy can all provide diagnosis. Though measles is best confirmed by serological detection of; IgM antibody against the virus, in the acute phase and IgG in the convalescent phase of disease using ELISA. Prevention of disease by administration of vaccine should always primary goal rather than treatment of disease, as the vaccine is cheap, safe, and effective. Adequate nutrition, fluid replacement and appropriate use of antibiotic if required is all that can be provided to treat measles infection though its recommended that all children in developing countries diagnosed with measles should receive treatment with two doses of vitamin A, given 24 hours apart should be provided to individuals in developing countries prevent permanent loss of vision, provision of this supplement has shown to reduce the number of deaths from measles by 50% (WHO factsheet 2009).    Vaccination Vaccination is the greatest success in Immunology; historically it all started with Jenner, cowpox and smallpox which led to production of a vaccine. However, now in the 21st century there are a multitude of vaccinations available. The WHO classified smallpox as being eradicated worldwide in 1980 and publish lists of prevalence of those diseases which they continue to strive to eliminate worldwide. The first measles vaccines were licensed in 1963. This included an inactivated vaccine and a live attenuated vaccine known as the Edmonston B Strain. The inactivated vaccine was withdrawn as it did not produce an immunogenic response and therefore did not provide immunity to the disease, those immunised with this vaccine may have later developed atypical measles if infected with the wild type virus. Atypical measles progresses similarly to measles though individuals will also experience headaches and abdominal pain with the rash beginning on the extremities and spreading over the body. It has been proposed the inactivated vaccine did not produce antibodies to the F protein and thus was unable to prevent its spread (Schneider-Schaulies Meulen 2000). Modified measles is another form of the disease which occurs in partially immunised children or individuals who have received immune serum globulin and symptoms appear much milder than seen in acute measles (Schneider-Schaulies Meulen 2000). The original Edmonston B vaccine was able to seroconvert 95% of recipients however it was withdrawn in 1975 as it produced a mild form of measles in up to 10% of those vaccinated, to reduce the side effects gammaglobulin was administered. Thus, further live attenuated vaccines were sought including the Schwarz strain in 1965, and the Edmonston-Enders strain produced by passage in chicken cells was licensed in 1968, which caused fewer reactions than the original Edmonston B vaccine (Undergraduate Notes). The vaccine was combined with mumps and rubella vaccines and is licensed in 1971 as MMR (Undergraduate Notes). Furthermore, two doses of the vaccine was recommended to ensure immunity in 1989, as about 15% of vaccinated children fail to develop immunity from the first dose (WHO factsheet 2009). Varicella vaccine may also be combined and administered as MMRV, this format of vaccination was licensed in 2005. These vaccines are now supplied lyophylised and contain a small amount of human albumin, neomycin, sorbitol, and gelatine and are reconstituted prior to use. Clinical study of 284 triple seronegative children, 11 months to 7 years of age, demonstrated high immunogenic capability of the vaccine as it induced hemagglutination-inhibition antibodies in 95% of individuals for the measles vaccine thus conferring its effectiveness (MMR vaccine 2010). However, dispute that the vaccine causes autism first arose when Wakefield et al reported this in 1998 which may have reduced uptake of vaccine in theUKfor a period time before these claims were discredited by epidemiological studies which consistently found no evidence of a link between the MMR vaccine and autism. Vaccination rates in theEnglandhave increased from the 80% low in 2003-4 but are still below the 95% level recommended by the WHO to ensure herd immunity (HPA), notably the number of measles cases recorded in 2010 has decreased with improved uptake of the vaccination (HPA2). Global cooperation between a number of organisations has also ensured that 83% children received their first measles vaccine by the age of 1, up from 72% in 2000 (WHO factsheet 2009), and will work together in advancing the global measles strategy. In countries where measles has been largely eliminated, cases imported from other countries remain an important source of infection. Subacute sclerosing panencephalitis  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   (SSPE) SSPE is an extremely rare degenerative condition of the brain caused by the reactivation of the measles virus after an interval of 6-8 years though incidences have also occurred almost 30 years from primary infection. The disorder is usually fatal and effects males more often than females, though incidence of SSPE is very low 1 case per 100 000(Schneider-Schaulies Meulen 2000). Most individuals with SSPE contracted the MV before the age of two, symptoms usually are slow and progressive, and begin with deterioration in the individuals’ mental faculty and individuals may experience hallucinations. Symptoms may not be recognised until further neurological or motor symptoms appear such as convulsions, dyspraxia, aphasia and other abnormal uncontrollable muscle movements. Visual disturbances may also occur if the virus invades the retina leading to complete blindness. The disease is nearly always fatal within 1 to 3 years. Diagnosis is made on the clinical presentation and confirmation by a high titre of antibody to the MV (Schneider-Schaulies Meulen 2000). Investigations would include electroencephalogram (EEG), and computerised tomography (CT) to shown scarring of the brain and neuronal activity. There is no treatment available for those afflicted with SSPE; anticonvulsants such as Phenobarbital, valproic acid and others may be prescribed to control seizures. Although this disease is very severe and rare the final cause of death is usually pneumonia, the pneumonia results from extreme muscle weakness. With adequate vaccination cases of SSPE have also declined. References Topley Wilsons Microbiology Microbial Infections – Immunology 10th edt. Published by Edward Arnold Ltd. 2005 Chapter 39 Acquired immunodeficiencies pgs 803-806 Morgan EM Rapp F. Measles Virus and Its Associated Diseases. Bacteriological reviews Sept. 1977, Vol. 41, No. 3 pgs. 636-666 Principles and Practice of Clinical Virology 4th edt. Published by John Wiley sons Ltd. 2000 chapter 11 Measles by Schneider-Schaulies Meulen pgs 357-385 GriffinDE. Measles virus-induced suppression of immune responses. Immunological Reviews 2010 Vol. 236: 176–189 McChesneyMB, Oldstone MBA, Fujinami RS et al Virus Induced Immunosuppression: Infection of peripheral blood mononuclear cells and suppression of Immunoglobulin synthesis during natural measles virus infection in rhesus monkeys. Journal of infectious diseases 1989 159:4 757-760 Karp CL. Measles: immunosuppression, interleukin-12, and complement receptors. Immunological Reviews 1999 Apr;168:91-101. World Health Organisation. Weekly epidemiological record: Progress in global measles control and mortality reduction, 2000–2007 2008, No. 49, 83, 441–448 Kerdiles YM, Sellin CI, Druelle J, Horvat B. Immunosuppression caused by measles virus: role of viral proteins. Reveiws in Medical Virology. 2006 Jan-Feb;16(1):49-63. World Health Organisation. Mealses factsheet no 286 2009 Measles Initiative UN: Statement on Eradication by Kofi Annan 2011 measlesinitiative.org/ Figure 3 images obtained from google.co.uk/images Karp CL, Wysocka M, Wahl LM, et al. Mechanism of suppression of cell-mediated immunity by measles virus. Science. 1996 Jul 12;273(5272):228-31. GriffinDE, Moench TR et al. Peripheral blood mononuclear cells during natural measles infection; cell surface phenotypes and evidence for activation clinical immunology and immunopathology 1986 40 305-312 Niewiesk S, Gotzelmann M, and ter Meulen V. Selective in vivo suppression of T lymphocyte responses in experimental measles virus infection   Proceeding of the natural academy of sciences USA 2000 97;4251-5 Information from Undergraduate notes 2008 MMR vaccine kit insert from Merck Co Inc.Whitehouse Station NJ,USApublished 2010 Health Protection Agency. (HPA1) Completed primary course at two years of age: Englandand Wales, 1966-1977, Englandonly 1978 onwards. hpa.org.uk/web/HPAwebHPAwebStandard/HPAweb_C/1195733819251. Health Protection Agency. (HPA2) Confirmed cases of measles, mumps and rubella 1996-2009. hpa.org.uk/web/HPAwebHPAwebStandard/HPAweb_C/1195733833790

Analyzing Dickinson’s Poetry Essay Example for Free

Analyzing Dickinson’s Poetry Essay To analyze Dickinson’s poetry, this paper will involve the analysis of three of her works, `Safe in their Alabaster Chambers†, â€Å"I Heard a Fly Buzz-when I died†, and â€Å"The Brain-is wider than the Sky†. 1. The poems were written in the first person. Since most of her poems tackled the depressing situation of death, the speaker of the poem can in fact be a dead person. However, it seemed that ED may also be assuming an all-observing, all-seeing speaker like God. In the Brain-is wider than the sky, it even seemed that God was in fact the speaker since â€Å"the weight of God† was compared to the â€Å"brain†.   As for the poem’s audiences, it may be that the literary works were directed towards the ‘living’ – people who are not safe within alabaster chambers and who have not heard the buzzing fly as they lay on their deathbeds. 2. In the â€Å"The Brain – is wider than the sky†, there is really no definite setting, it can be likened to any moment of rationalization. In â€Å"I heard a fly buzz when I died†, the setting was in a deathbed while it was perhaps in the cemetery for the poem â€Å"Safe in the alabaster chambers†. The situation was related to dying. It may be that the speaker is already dead, or nearing his death. Nonetheless, the action in the poems remains the same – surrendering to the abyss. 3. Most of the poems had their verbs in the present tense, and in the indicative mood. The style may be to emphasize that the speaker is actually experiencing whatever situation is being imparted in the poems. Such style makes the poems more contemporary and typical, and thus engaging to read and easier to relate to despite the fact that they were written centuries ago. The syntax may also indicate that the poems will be eternal since the action involved is always presented as a current situation. 4. In her poems, Dickinson uses two formal patterns alternatively- tetrameter and trimeter. In every stanza, the first and third lines always have four stresses while there are only three stresses in the second and fourth lines. The rhyme schemes come in the ABCB form. 5. Dickinson uses the slant rhyme in the second and fourth lines of the first two or three stanzas to provide a sense of association and form. In the last stanza however, she then uses a true rhyme also in the last words of the second and fourth stanzas to emphasize conclusions to the proposed action. 6. In â€Å"The Brain is deeper than the sky†, the phrases â€Å"The brain is† and â€Å"The one the other will† were repeated thrice and twice, respectively, to give both indicative and comparative effects. The repetition emphasizes the subject of the poem – â€Å"the brain† – and stresses its association with other elements – the sea, the sky, and the weight of God. 7. To extensively describe the subjects of her poems, Dickinson The poem contained metaphors and personifications to describe her chosen subjects. In one poem, she likened a fly to death perhaps to stress out the repugnance of not being able to experience the simple joys of living. It is also important to note that she always compared the poem’s settings to universally recognizable elements of nature. For example, she likened the stillness of being dead to â€Å"heaves of storm†. 8. The effectiveness of Dickinson’s poems in relaying thematic obsessions may rely on the fact that she uses a mixture of images to convey the setting of her works. In `Safe in their Alabaster Chambers†, Dickinson describes the situation of the dead through their inability to be â€Å"touched by morning†, feel the sunshine, and hear the birds and the bees. She also totally equates death to â€Å"soundlessness†, darkness, and numbness. The same image associations can also be observed in â€Å"I Heard a Fly Buzz-when I died†. However, in contrast to the first poem, the latter’s scenario of soundlessness exempted the buzzing of the fly.   In â€Å"The Brain-is wider than the Sky†, visual comparisons were made with the brain and major elements of nature. 9. In most of the poems, the speaker just describes poem subjects in relation to what she sees, feels, or hears. In the process, she narrates her observations and seemingly creates an underlying story for her works. In these stories, the climactic moment is death and the resolution is one’s total submission to the darkness and numbness of losing her life. 10. Dickinson’s poems are mostly playfully dreadful as they deal with death in relation to bees, sunshine, and castles. Death was portrayed as a very awful situation of being deprived of the small things which make living simply a pleasant experience. Although not portrayed as something gruesome, the description of a death as a natural and inevitable experience adds dread to poem’s tone. Analyzing Dickinson’s Poetry. (2016, Dec 25).

What comparisons do the calculations of financial ratios enable us to Essay

What comparisons do the calculations of financial ratios enable us to make Take two of these comparisons, and say why the process enables management to make better decisions - Essay Example It indicates that the liabilities have increased during the year or some assets have been sold. Similarly, current ratio can be used to make comparisons with similar business. For example, a steel manufacturer may have a current ratio of 2 while another has the current ratio of 1.5. Thus, current ratio of the former is higher but it may also be due to a lot of unused assets affecting its profitability. Gross Margin, which is a profitability ratio and is the ratio of gross profit to sales, makes a lot of sense for competitor analysis. Higher gross margins as compared to other companies in similar business lines indicate healthy position of the firm. Similarly a comparison with past periods is important. For manufacturing industries, the gross margins generally reduce over time and it is the volumes that drive the profitability (Analyzing your financial ratios). Price Earnings (P/E) Ratio is the most widely used investment ratio. An increased price earnings ratio as compared to past years may indicate positive outlook for the company but if the ratio increases above a certain limit say 20, it indicates overheating and chance of immediate correction in the stock price. A continuously decreasing P/E ratio may indicate bad stock fundamentals. Similarly, comparisons with similar companies can be used by an investor to take a rational investment decision (Drake, Pamela P). Inventory Turnover ratio is a widely used investment ratio. It is the ratio of Cost of Goods sold to average inventory and indicates the speed of replenishment of stock. An increased inventory turnover ratio over previous years implies better inventory management and faster sales. However, it could also be due to lower production due to some issues. Similarly, comparison with similar businesses can be used to analyze whether the company has been able to catch up with consumer demand for its products (How to Analyze Your