Issue of health & food Annotated Bibliography Example | Topics and Well Written Essays - 500 words

Issue of health & food - Annotated Bibliography Example Akineymi intelligently shares insights on how one can regain their health by applying right eating patterns. In spite of the health complications facing human beings, the author provides a framework that a person can embrace when working towards regaining their health. Essentially, it is important to appreciate the fact that some of the complications that arise due to the food we eat occur because we do not have the right information regarding the foods we eat. As such, the author focuses on the foods as well as the aspect of choice and its overall impact on our overall health. The author captures the potency of words when it comes to the diets we eat. As such, the author reiterates the role and impact of our feeding patterns especially concerningour overall health. The author shares important factors such as self-esteem, the importance of emotional awareness, the value of morality and the general perspectives aligned to what we eat. The reader gets a clear understanding of the importance of investing in knowledge and information especially when it comes to the individual choice of food. In the end, Asamoah shares some valuable insights on how one can benefit from an array of foods depending on their psychological orientations. Barrows shares on how a diet works within a specified timeframe. However, it requires an individual to take deliberate and informed steps when it comes to the choice. The type and nature of effects that you will experience during this process depend on several factors. The author captures some of the factors that influence or determine whether you will be successful or not. In a compelling and captivating fashion, the author shares factors to consider when choosing the right diet. The main theme of this book is on the individual freedom when choosing a diet. Minich, Deanna M. Chakra Foods for Optimum Health: A Guide to the Foods That Can Improve Your Energy, Inspire Creative Changes, Open Your

Throughput Accounting Research Paper Example | Topics and Well Written Essays - 1750 words

Throughput Accounting - Research Paper Example costing methods, Activity Based Costing (ABC), however a little amount of concentration has been provided towards the constraints and problems being faced by organizations. History has witnessed that the performance of organizations is largely challenged by the constraints and these are the factors that have really potential to influence the performance of the organizations. Thanks to the theory of throughput accounting that has largely focused to constraints being faced by organizations. Constraints could be a policy, a material constraint, time constraint and so on. By focusing on the different aspects of cost and performance of organizations, throughput accounting has become successful in attracting the attention of number of multinational organizations. In the subsequent parts of this paper, first theory of throughput accounting is defined and its basic foundations have also been discussed. Subsequent to that, steps involved in throughput accounting have also been elaborated and it is followed by the part comprising of the inherent limitations being faced by this concept. Before the summary part, analysis portion has been included. Hutchinson (2007) defines throughput as the rate at which the system generates money through sales (48). And throughput accounting has been defined as the sales price minus all variable costs (Noreen et al. 1995). And others define throughput as sale prices minus material cost. And, the concept of throughput accounting based on two components: First, every system must have at least one constraint (Rahman, 1998, p. 337). If it were not accurate, then a real system as a profit making organization would make uncountable profits. As a result, a constraint is anything limiting a system from achieving higher level of performance versus its objectives (Glodratt, 1988, p.453). Second, the presence of constraints provides opportunities for improvement (Rahman, 1988, p.337). Contrary to the conventional thinking, the concept of throughput

Active Chemical Ingredients in Topical First Aid Treatments

Active Chemical Ingredients in Topical First Aid Treatments AN INVESTIGATION ON THE EFFECTIVENESS OF THE ACTIVE CHEMICAL INGREDIENTS IN TOPICAL FIRST AID TREATMENTS AGAINST STAPHYLOCOCCUS AUREUS. Aim The aim of this investigation is to experimentally determine which first aid product and its active ingredients are most effective against Staphylococcus aureus, and to establish how and why the chemical compounds of the active ingredients in each product affected the results. Introduction The idea for this exploration was developed as a result of an experiment and study that were conducted and taught in my medical microbiology class. The specific lesson that caught my interest was focused on the skin flora as well as infection causing bacteria. This, combined with the lab about the effects of specific antibiotics on bacteria as well as my considerable experience with first aid and disaster response skills led me to think about the importance of antibiotics for medication and treatments. I decided that my investigation would concentrate on topical first aid products against the occasionally pathogenic bacteria, Staphylococcus aureus, a member of the skin flora. My choice to pick a ubiquitous bacterium was because I wanted to focus on the more practical implementations of the investigation and could evaluate for myself which first aid product would be most useful in real world applications. Background    This investigation requires background information about the biochemistry or mechanisms of action in specific compounds and the Kirby-Bauer test. These are described below. Kirby-Bauer Test The Kirby-Bauer test or disk diffusion tests allows for scientists to test the antibiotic sensitivity of bacteria. A disk is impregnated with a substance and placed on a petri dish and a zone of inhibition or inhibition zone appears after days or hours after incubation. The inhibition zone represents the area in which the bacteria has stopped growing or has been killed by the antibiotic. The size of the inhibition zone indicates the effectiveness of the antibiotic (the larger the diameter of the zone of inhibition the more effective the substance is). Mechanism of Action in Compounds This investigation focuses on five specific compounds which are active first aid antiseptic or antibiotic ingredients in the products that will be tested. These compounds are: benzalkonium chloride, triclosan, bacitracin zinc, polymyxin B sulfate, and neomycin sulfate. This information will be sectioned into Part A, B, C, D, and E. Part A: Benzalkonium Chloride Benzalkonium chloride is a member of the quaternary ammonium compounds (QACs) which are also known as cationic agents/surfactants. Furthermore, quaternary ammonium compounds have positively charged structures. Thus, the cationic zone of benzalkonium chloride disrupts the intermolecular attractions/electrostatic interactions of the negatively charged cell components, destroys the outer membrane, and ultimately kills the pathogen. Part B: Triclosan Triclosan works to inhibit bacterial growth through its mechanomolecular energy. This mechanomolecular energy is as a result of the ether single-bond rotations on the central oxygen atom. Subsequently, the rapid and fluctuating vibratory movements of the bonds in the molecule disrupt bacterial membranes which easily allow the chemical compound to enter the cells membrane. Once triclosan enters the cell membrane, it binds and blocks the active sites of the enoyl-acyl carrier-protein reductase enzyme (ENR) thus preventing the process of fatty acid synthesis. This fatty acid process is critical for building the pathogens cell membrane and its other vital functions necessary for processes like reproduction. Furthermore, at extremely low concentrations, triclosan can develop into a crystalline form by ring stacking, thus interfering with essential enzymes including the nicotinamide adenine dinucleotide (NADH) coenzyme of bacteria. Figure 1: Figure 1 visualizes the two benzene rings and the central oxygen atom in the Triclosan compound. Part C: Bacitracin Zinc Bacitracin has antimicrobial activity primarily because of its ability to bind to divalent metal ions, in this case the Zn ²Ã‚ Ã‚ º cation, resulting in bacitracin zinc. The Zn ²Ã‚ Ã‚ º ion forms a ternary 1:1:1 antibiotic-metal-lipid complex. This means that the divalent metal ion complex can tightly bind to the lipid C‚†¦Ã¢â‚¬Å¡Ã¢â‚¬ ¦-isoprenyl pyrophosphate molecules of the cell, acting like a bridge between the pyrophosphate and bacitracin zinc. Once the C‚†¦Ã¢â‚¬Å¡Ã¢â‚¬ ¦-isoprenyl pyrophosphate has been compromised due to its inability to dephosphorylate or remove its phosphate (PO43ˆ’) through the pyrophosphatase enzyme and hydrolysis process, the pyrophosphate can no longer transport lipids into the cell-wall. Subsequently, this inhibits the process of cell-wall synthesis and results in the weakening of the cell wall and ultimately leads to bacterial death. Part D: Polymyxin B Sulfate The mechanism of action of polymyxin B sulfate is similar to that of benzalkonium chloride, in that it is also classified as a cationic surfactant. Therefore, like benzalkonium chloride, polymyxin B sulfate alters the external membrane of bacterial cells. Additionally, because of its positively charged amino group in the cyclic peptide region in the compound, it has an electrostatic attraction for the negatively charged lipopolysaccharide layer of bacterial cells and binds to these specific sites. Once these sites have been compromised, the outer membrane of the bacterial cell becomes destabilized and weakened. Figure 2: Figure 2 visualizes the amino group and cyclic peptide region of polymyxin B sulfate which is the primary mechanism of antimicrobial action within the compound. Part E: Neomycin Sulfate Neomycin sulfate is classified as an aminoglycoside antibiotic which means it has an amino group (-NH‚‚) attached to derivatives of sugar called glycosides. Aminoglycosides are highly positive in charge due to the presence of amino groups and have a high electrostatic attraction for the negatively charged outer surface of bacteria. This electrostatic interaction disrupts the membrane of the bacteria due to the displacement of Mg ²Ã‚ Ã‚ º and Ca ²Ã‚ Ã‚ º bridges and creates temporary openings in the bacterial cell membrane. Subsequently, this process causes intracellular content leakage and further increases the antibiotic intake in the bacteria. Additionally, rRNA molecules of bacteria are highly negative in charge because of the presence of phosphate groups. This negative charge has an electrostatic attraction with the positively charged antibiotic and allows the aminoglycoside to easily bind to the rRNA of the bacteria and thereafter inhibits the process of protei n synthesis leading to bacterial cell death. Prediction The initial prediction is that NEOSPORIN ® Original Ointment will be the most effective compared to Bactine Spray and CVS Health Instant First Aid Spray because it is a triple antibiotic and has a greater variety of active ingredients that can kill bacteria. Experimental Procedure and Methodology Variables The independent variables for this experiment are the different first aid products because each product should influence the dependent variable (diameter of inhibition zone). The dependent variable is the size of the inhibition zones because the length depends on what first aid product is used. The controls of the investigation are the incubation time, petri dish, Staphylococcus aureus, method of inoculation, the incubator, and the amount of each drug because they are variables that are kept constant throughout each trial and for each product tested. It is important to maintain the controls throughout all trials so that measurements can be as consistent as possible. Safety and Environmental Ethics It is important to keep in mind the risks and safety precautions before attempting this experiment. These risks include residual bacterial contamination on the skin and burning. It is highly advised to wear gloves or rubber insulator gloves when needed and to wash hands frequently throughout the experiment. Additionally, an environmental ethical consideration must be taken in account because experimenting with antibacterial products can contribute to antibacterial resistance. However, the effects would be negligible due to the small scale size of the experiment. Materials 125 ml of Agar Absorbent bibulous paper Hole puncher Sharpie Ruler (with millimeters) Gloves 12 Petri dishes Incubator @34  °C; set at 4.5 12 strips of Parafilm Forceps Tweezers Large beaker Hot plate Rubber insulator gloves Bunsen burner Strikers Inoculating loop Staphylococcus aureus NEOSPORIN ® Original Ointment Bactine Spray CVS Health Instant First Aid Spray Procedure Heat up 125 ml of agar in a beaker filled with water on a hotplate and wait until the agar is clear all the way through. Use forceps and rubber insulator gloves to remove the agar out of the beaker. Pour about the same amount of agar in each petri dish and wait until the agar sets (5-10 minutes). Use isolated Staphylococcus aureus and a heated and then cooled inoculating loop to carefully swab the culture into the 12 petri dishes. Make sure to go in a zigzag motion and cover all areas. Label each petri dish #1-#3: NEOSPORIN ® Original Ointment #4-#6: Bactine Spray #7-#9: CVS Health Instant First Aid Spray #10-#12: Control Punch at least 12 holes into absorbent bibulous paper. Soak the disks with each of the drug solutions. Use tweezers that have been heated up and cooled down with water to minimize bacterial contamination. Additionally, each time a different product is being impregnated into the disks, reheat and cool the tweezers to minimize cross-product contamination. Place three disks containing NEOSPORIN ® Original Ointment in petri dishes #1, #2, and #3. Place three disks containing Bactine Spray in petri dishes #4, #5, #6. Place three disks containing CVS Health Instant First Aid Spray in petri dishes #7, #8, #9. Leave the remaining three petri dishes with no disks in order to show that the petri dishes have pure cultures of Staphylococcus aureus. Use parafilm to seal all the petri dishes. Flip over all petri dishes and place in incubator at 34  °C on the 4.5 setting (the optimal temperature and conditions for bacterial growth) Measure the diameter of the inhibition zones (including the disk) 48 hours post inoculation with a ruler (in mm) and record data. Repeat all steps for Trial 2 and Trial 3 making sure all conditions are maintained. Results Product Name Table 1: Recorded Length of Inhibition Zones on Staphylococcus aureusà ¡Ã‚ µÃ†â€™ Trial 1  ± 0.5 mm Trial 2  ± 0.5 mm Trial 3  ± 0.5 mm Mean  ± 0.5 mmà ¡Ã‚ µÃ¢â‚¬ ¡ NEOSPORIN ® Original Ointment 14.0 17.0 16.0 15.4 14.0 16.0 18.0 12.0 16.0 16.0 Bactine Spray 12.0 16.0 18.0 16.3 16.0 17.0 18.0 16.0 14.0 20.0 CVS Health Instant First Aid Spray 7.0 0.0 8.0 5.2 0.0 8.0 8.0 0.0 7.0 9.0 a- Diameter of zone of inhibition (mm) including disk diameter of 6mm b- Average diameter of inhibition zone after 3 trials for each product *The values that were found to have 0.0mm were petri dishes that had no zone of inhibition *Controls were not included as they only served to show that the petri dishes had pure samples of Staphylococcus aureus and are irrelevant to be included in the processed data Conclusion and Evaluation The objective of the experiment was to investigate the effectiveness of the active chemical ingredients in topical first aid treatments against Staphylococcus aureus. The initial aims of the investigation have been reached. The results of the experiment have suggested that Bactine Spray is the most effective against Staphylococcus aureus followed by NEOSPORIN ® Original Ointment then CVS Health Instant First Aid Spray. Thus, the initial prediction was incorrect. Bactine Spray contained 0.13% of benzalkonium chloride and in this investigation had an average length of 16.3 mm for its zone of inhibition (Table 1). According to a study done by Ali Fazlara (a member of the Department of Food Hygiene at Shahid Chamran University) and Maryam Ekhtelat (a researcher at Shahid Chamran University in the Department of Microbiology) found that because Staphylococcus aureus has a highly negative charge on its cell wall due to its slight anionic teichoic acids and peptidoglycan molecules, it allows for the cationic benzalkonium chloride to bind easily to specficically Staphylococcus aureus cell wall and thus block the active sites for essential enzymes to undergo their normal biochemical reactions for the bacterial cell. Therefore, benzalkonium chloride should theoretically be highly effective against Staphylococcus aureus. The data collected seems to support this and underpins the known fact that benzalkonium chloride is bacteriostatic (a chemical agent t hat stops bacteria from reproducing) at low concentrations. The investigation also suggests that NEOSPORIN ® Original Ointment was the second most effective against Staphylococcus aureus compared with the Bactine Spray and CVS Health Instant First Aid Spray. The active ingredients within this first aid product are bacitracin zinc (400 units), neomycin sulfate (3.5mg), and polymyxin B sulfate (5,000 units). NEOSPORIN ® Original Ointment resulted in an average zone of inhibition diameter of 15.4 mm, as shown in Table 1. The possible reason for why NEOSPORIN ® Original Ointment was not as effective against Staphylococcus aureus in this investigation is because of antibacterial resistance to some or all of the active ingredients by the bacteria. Studies have proposed that the isolate primarily found in the United States called USA300 methicillin-resistant Staphylococcus aureus (MRSA), has been increasingly discovered to have been resistant to neomycin sulfate, bacitracin zinc, and polymyxin B sulfate. In this investigation, it can be suggested that CVS Health Instant First Aid Spray, with a concentration of 0.13% of triclosan was the least effective against Staphylococcus aureus. It resulted in an average zone of inhibition diameter of 5.2 mm according to Table 1. A possible conclusion that can be reached based on the results is the increasingly proven theory that Staphylococcus aureus has a progressively high antimicrobial resistance to triclosan. This is due in part because triclosan was the most common active ingredient in over the counter (OTC) products, which contributed greatly to Staphylococcus aureus antimicrobial resistance. As a matter of fact, the FDA banned triclosan on consumer antibacterial wash products because of the health related risks from bacterial resistance. However, some products still use triclosan because it banned to be used in soaps. These conclusions are incomplete and require improvements in order to thoroughly and further confirm the results and achieve consistent values. The addition of more trials would further eliminate any systematic errors that may have occurred such as error when impregnating disks with the products or cross-product contamination. Any instances of random error can be best alleviated by the use of a Vernier calliper (a measuring instrument that is used for measuring diameters) instead of a ruler. The use of a calliper to measure would contribute to higher precision and less measurement uncertainty. Extending the investigation to other normal bacterial skin flora would be interesting to see the extent of the effectiveness of Bactine Spray, NEOSPORIN ® Original Ointment, and CVS Health Instant First Aid Spray on different bacteria. Works Cited   Ã‚   Chittapragada, Maruthi, and Sarah Roberts. Aminoglycosides: Molecular Insights on the Recognition of RNA and Aminoglycoside Mimics. Perspectives in Medicinal Chemistry, 2009. www.ncbi.nlm.nih.gov/pmc/articles/PMC2754922/. Accessed 15 Feb. 2017. Economou, Nicoleta J., et al. High-resolution crystal structure reveals molecular details of target recognition by bacitracin. 2013. www.pnas.org/content/110/35/14207.full.pdf. Accessed 13 Feb. 2017. Fazlara, Ali, and Maryam Ekhtelat. The Disinfectant Effects of Benzalkonium Chloride on Some Important Foodborne Pathogens. IDOSI, 2012. www.idosi.org/aejaes/jaes12(1)12/4.pdf. Accessed 16 Feb. 2017. Federal Drug Administration. FDA Issues Final Rule on Safety and Effectiveness of Antibacterial Soaps. U S Food and Drug Administration Home Page, 2 Sept. 2016, www.fda.gov/NewsEvents/Newsroom/PressAnnouncements/ucm517478.htm. Accessed 16 Feb. 2017. Kaya, Deniz. Quarternary Ammonium Compounds. 21 Jan. 2010, Accessed 9 Feb. 2017. Kling, Jim. Antibiotic Ointments May Fuel Resistance and Spread of MRSA. Medscape, 14 Sept. 2011, www.medscape.com/viewarticle/749666. Accessed 16 Feb. 2017. Maxka, Jim. Organic Chemistry Interactive Notes. Organic Chemistry, North Arizona University. Arizona. Reading. McDonnell, Gerald, and A. D. Russell. Antiseptics and Disinfectants: Activity, Action, and Resistance. Clinical Microbiology Reviews, 1999. www.ncbi.nlm.nih.gov/pmc/articles/PMC88911/. Accessed 9 Feb. 2017. Petersen, Richard C. Triclosan Antimicrobial Polymers. HHS Public Access, 2016. www.ncbi.nlm.nih.gov/pmc/articles/PMC4893770/. Accessed 12 Feb. 2017. . Triclosan Computational Conformational Chemistry Analysis ForAntimicrobial Properties in Polymers. HHS Public Access, 2015. www.ncbi.nlm.nih.gov/pmc/articles/PMC4394635/. Accessed 12 Feb. 2017. Polymxyin B Sulfate. Digital Photograph. Accessed 13 Feb. 2017. Pub Chem. Aerosporin | C56H100N16O17S PubChem. The PubChem Project, pubchem.ncbi.nlm.nih.gov/compound/Polymyxin_B_sulfate#section=Related-Compounds. Accessed 13 Feb. 2017. Ramin Khajavi, Morteza Sattari and Ali Ashjaran, 2007. The Antimicrobial Effect of Benzalkonium Chloride on Some Pathogenic Microbes Observed on Fibers of Acrylic Carpet. Pakistan Journal of Biological Sciences, 10: 598-601. Stone, K. J., and Jack L. Strominger. Mechanism of Action of Bacitracin: Complexation with Metal Ion and C55-Isoprenyl Pyrophosphate. 1971. www.ncbi.nlm.nih.gov/pmc/articles/PMC389626/pdf/pnas00087-0326.pdf. Accessed 12 Feb. 2017. Tay, William M., et al. 1H NMR, Mechanism, and Mononuclear Oxidative Activity ofthe Antibiotic Metallopeptide Bacitracin: The Role of D-Glu-4,Interaction with Pyrophosphate Moiety, DNA Binding andCleavage, and Bioactivity. JACS Articles, 2010. Accessed 13 Feb. 2017. Unblok Bio Solutions. Ammonium. Unblok Bio-Fix, unblok.co/ammonium/. Accessed 9 Feb. 2017.

Simulation-supported Wargaming in MNE 4 :: essays research papers

Simulation-supported Wargaming in MNE 4 1. Introduction The objective of this document is to emphasize the importance of simulation as a measure of complexity reduction and planner’s tool for decision support in MNE 4’s Effects-Based Planning (EBP) process. Starting with an overview of the underlying principles of Wargaming and Modeling and Simulation (M&S), the outcome of this abstract is a ‘Process for the application of simulation to support Wargaming in MNE 4’. This document may also serve as a basis for MNE 4 design and execution decision-makers in order to determine the value of simulation as a wargaming tool for MNE 4. 2. The Art of Wargaming Wargaming and Course-of-Action Analysis are approved instruments of military planning in order to determine the feasibility and validity of military options and plans. Traditionally wargaming was conducted by exposing Blue military options to the challenges of Red Team’s counter-actions just using people’s brain, pen and paper. Today, the complexity of the battlefield has experienced significant increases due to the challenges of asymmetric menaces after the end of the Cold War. The concept of Effects-Based Operations (EBO) tries to embrace these new conditions based on ambitious processes like Knowledge Base Development (KBD). Furthermore, military planning and operation execution have to cope not only with a highly complex and dynamic adversary’s system conducting asymmetric operations, but also with great challenges on the Blue side, such as the coordination and interaction of multiple coalition partners and different agencies and organizations in a non-linear battlespace. Experiences from recent months and years have undoubtedly proven that EBO cannot be successfully conducted without adequate support by IT tools. Especially the various wargaming activities within EBP cannot be properly accomplished by just using traditional measures. Military planners desperately need automated tools in order to handle data masses, multi-dimensional and dynamic interrelations within the adversary’s system and own (blue) forces and instruments. 3. Simulation as an Analysis Method Basically, there are two major approaches for answering optimization questions: the analytical approach and the numerical approach. As the analytic approach tries to exactly calculate results considering the objective function, limitation variables and all other relevant factors, the numerical approach allows only for approximate results often using iterative or even heuristic processes. Nevertheless, numerical methods have a far more practical weight (see Reference 3) since in opposition to the analytical methods they can handle complex systems with great varieties of variables. Simulation is one of a whole set of numerical methods and additionally, it comprises another major advantage especially useful for wargaming problems: it models dynamics.

The Beaux-Arts Style

The beaux-arts style of architecture dominate the architecture of public buildings from 1890 to 1920 because the style was first popularized during the well attended Columbian Exposition of 1893. This style was to be emulated by many entities far and wide. The term â€Å"Beaux Arts† refers to the com/music-appreciation-final/">American Renaissance period from about 1890 to 1920 and encompasses the French Renaissance, the Italian Renaissance, and the neoclassical Revivals.In addition, most of the leading American architects of that period had been academically trained many of whom had trained at Ecole des Beaux Arts in Paris.These facts, together with the fact that America was emerging as a dynamic industrially powerful nation and was becoming a world power at the same time, were proof that America had arrived. Added together, these facts pushed the citizens of the nation to desire architectural proofs of their aspirations and desire to prove to the word that America was a cult ural and political equal to any nation in the world. The Beaux-Arts style is extravagant reflecting the attitude and taste of the industrial barons of this pre-tax era. Their homes were flamboyant and theatrical reflecting a desire to flaunt their wealth.The Beaux-Arts style fits this desire precisely. These industrialists gave commissions to these architects to build their sumptuous residencies in fashionable neighborhoods and exclusive summer enclaves. These grand houses reflected the desire for â€Å"conspicuous consumption. † This spirit of grandeur prompted many cities to erect grand public buildings as well. Every city aspired to outdo its neighbor. The American dream was to emulate the lead of the industrialists and proclaim their wealth and solidity. Public libraries, train stations, town halls, courthouses, office buildings, even prisons manifested this grandeur.Because this style is classical in nature but grand in scale, the buildings are more extravagant. This sty le is theatrical. Elaborate moldings, pilasters, wreaths, garlands, festoons, dentils, cartouches and figure sculpture all are a part of this style. This proclaims to the world power and wealth. Exactly what the era was about. This reflected what the nation’s psyche was about during this period. Bold, new, powerful, and wealthy. This nation was finally a force to be reckoned with. No longer a colonial appendage, but a country equal to any and all.

Corporate valuation Essay

On Wednesday, February 24, 2010 the SEC reiterated its support for International Financial Reporting Standards (IFRS), this was conditional upon the accomplishment of a number of milestones. The SEC staff had developed a comprehensive work plan that would help to keep the process moving forward. Including Fiat,more and more huge cooperations are adopting IFRS accounting policies since 2000,not only because it makes more transparency in statements,but it tenses or looses the strict that enhance the efficiency and accuracy of accounting. 1. What are Fiat’s key accounting policies? Which of Fiat’s key accounting policies are affected by the adoption of IFRS? In accordance with the case, the Italy-based Fiat Group’s revenues were mainly generated from the production and sales of passenger vehicles (including large-volume brands and luxury, high-margin brands), tractors, agricultural equipments, and light commercial vehicles. The Group’s main operations was manufacturing cars which needed as many new models, technologies, creativity, and innovations as possible. Consequently, it could be seen easily that the Fiat Group had almost relied on its Research and Development (R&D) activities. Additionally, sales were also a very important activity in every organization, so the Fiat Group was not an exception. Therefore, applying new accounting policy for revenue recognition to show that the Group’s profit was favorable was very vital. The Fiat Group first-time adopted IFRS and the reporting d ate of its first IFRS statement was December 31, 2005. After changing to IFRS, R&D costs were affected the most. Under Italian GAAP, R&D costs incurred were capitalized or charged to operating expenses. For the Fiat Group, it has primarily expensed its R&D costs when they were incurred. Under IFRS, the Group has capitalized development costs in some parts such as the Fiat Auto, Ferrari-Maserati, Agricultural and Construction Equipment, Commercial Vehicle and Components Sectors. The next accounting policy influenced by the first-time adoption of IFRS was revenue recognition – sales with a buy-back commitment. Under IAS 18, sales with a buy-back commitment do not reach the requirements for revenue recognition due to risks and rewards of ownership are not transferred to the buyers. In result, this kind of sales is recorded as an operating lease transaction instead of revenues under Italian GAAP. Last but not least, sales of receivables also were impacted. All receivables through securitization and factoring transactions (with or without recourse) had been derecognized under Italian GAAP while all securitization transactions have been reversed under IFRS and all portfolios sold w ith recourse or without recourse have been reinstated in the IFRS balance sheet. Unlike U.S. GAAP rule-based standards, IFRS standards tend to be principle-based. Typically, rule-based standards are easily applied and enforced when compared to principle-based standards, however, along with rules, come exceptions. Exceptions to the rule-based standards of US GAAP add a level of complexity that often results in application issues. The move towards IFRS principle-based standards, accounts for exceptions to the rules by allowing judgment to exist when applying the standards to a company’s financials. Conversely, US GAAP encourages companies to comply with set laws anddiscourages evaluating the economic substance of a company’s activities The differences between Fiat’s key accounting methods under GAAP and those under IFRS. 1.Substance over form. Example, Recognition of revenue:to recognize revenues of long-term contracts,IFRS does not allow the Recognition from relative subjects but does accept to value it by contract cost. 2.Less flexibility Example: Recognition of R&D cost:GAPP views them as expense,and IFRS acknowledges researching cost as expense as well,but developing cost can be stated as expense or capitalize cost under IFRS,after its feasibility is confirmed. 3.More transparent Example: Income tax paid: CFO takes all the income tax paid obligation under GAAP,while CFO only states operating tax paid obligation,CFF and CFI states capitalizing one and investment one respectively. 4.Retrospective application of the new standards to opening equity as of January 1, 2004 to properly establish IFRS based data What characterizes the differences between the two sets of methods On Wednesday, February 24, 2010 the SEC reiterated its support for International Financial Reporting Standards (IFRS), this is conditional upon the accomplishment of a number of milestones. The SEC staff has developed a comprehensive work plan that will help to keep the process moving forward. The staff will regularly report progress to commissioners and a decision will be made in 2011 as to whether or not IFRS will be incorporated into the U.S. financial reporting system. There are many differences between Italian GAAP and IFRS. 1.Fair value in barter transaction GAAP admits the fair value in barter transaction which is similar to history transactions,IFRS also requires new trade to be similar to history ones but recognizes the fair value as the value in non-barter transactions. 2.Monitor interest It can be viewed as liabilities or equity or mezzanine section Under GAAP,but under IFRS it is illegal unless it is equity. 3.Comprehensive Income It is included in net income under GAPP,but under IFRS it is got rid of. 4.Dividend Received/Dividend Paid Dividend received is included in CFO statement,while dividend paid is included in CFF statement under GAAP,but under IFRS,they two can be allocated in both of CFO and CFF. 5.Upward revaluation(for fixed assets and intangible assets) GAAP does not allow this action but IFRS does. 6.Employee benefits-post employment & long-term Under GAAP,they are kinds of operating expense and actuarial gains and losses deferred and partially amortized over time.Under IFRS,related interest cost is classified in interest expense. 7.Goodwill The period of amortization of goodwill should not exceeding 20 years under GAAP.But under IFRS,goodwill cannot be amortized at all. 8.Sold receivables Under GAAP,it is typically off balance sheet,while it is typically reinstated under IFRS. 9.Start-up and similar charges They are deffered and amortized under GAAP,but are typically reinstated under IFRS. 10.Scope of consolidation Fiat Auto stakes in share parts business is accounted for under equity method under GAAP,while under IFRS,it is consolidated on a line by line basis, Unlike Italian GAAP rule-based standards,IFRS standards tend to be principle-based. Typically, rule-based standards are easily applied and enforced when compared to principle-based standards, however, along with rules, come exceptions. Exceptions to the rule-based standards of US GAAP add a level of complexity that often results in application issues. The move towards IFRS principle-based standards, accounts for exceptions to the rules by allowing judgment to exist when applying the standards to a company’s financials. Conversely, US GAAP encourages companies to comply with set laws anddiscourages evaluating the economic substance of a company’s activities. The trend towards IFRS has evolved around a widespread agreement to synchronize accounting standards internationally. The ultimate goal is to reduce costs for multi-national corporations, and to allow investors to make valid comparisons between companies across the world. Users of financial statements have pushed for the development of global standards that provide more consistent and comparable reporting worldwide. From the perspective of a minority investor in the company shares,I would like to choose IFRS because: Under IFRS minority investors can gain better information IFRS provides more transparent information of company’s management and transaction ,as a consequence minority investors’ confidence enhanced by Fiat’s transparent disclosure thus it leads positive expectation from market Adoption of IFRS is an international trend, competitors such as Peugeot and Volkswagen adopted IFRS. Investor can better understanding both Fiat and its competitors performance The trend towards IFRS has evolved around a widespread agreement to synchronize accounting standards internationally. The ultimate goal is to reduce costs for multi-national corporations, and to allow investors to make valid comparisons between companies across the world. Users of financial statements have pushed for the development of global standards that provide more consistent and comparable reporting worldwide. Summarize the main factors that affect management’s reporting incentives and strategy in fiscal year 2005,which factors might reduce management’s incentive to fully comply with the IFRS? In this part, we would like to conclude what are the main factors that influenced the management incentives and strategy in fiscal year 2005. Under IFRS, FIAT results would be consistent with market standards and they would be more comparable with its competitors from automotive industry. Financial position that was used in the past differs from the IFRS one, because it did not take into consideration financial receivables. Therefore, results, as well as many ratios were different in past. There is also the fact, that many investors did not invest into Fiat because they do not understand to Italian GAAP so much and therefore this investment would involve too much risk. IFRS are able to value the company better than GAAP and there is less space for influencing the financial results. That is also the fact, why IFRS are more beneficial for smaller investors. According to the law, there was a necessity to switch to IFRS but there was not necessity to fully comply with them. Under IFRS, many of financial data are changed. Elimination of goodwill amortisation is able to generate 0,2 billion EUR impact. The goodwill is not longer amortised. There should also be benefit of 0,3 billion EUR from recognition of gains and approximately 0,1 billion gain from impact of development costs. The whole impact therefore creates 0,6 billion euros. Under IFRS, there is different rules connect to selling of products. In connection to that there is the change in equity, which reduced by 0,5 billion Euros. On the other hand, it also increased the debt by 0,8 billion euros. IFRS allow having in consolidated statements only activities that are directly connected to the core business. This is one of the major changes. The company needs to prove, that they are healthy and that the have met or exceeded all their targets. Switching to IFRS could help them with emphasise their good data and performance and increase their value in eyes of investors as well as in eyes of potential creditors.

The Italian Renaissance in General. (Friendly language not too formal)

The Italian Renaissance in General. (Friendly language not too formal) So, what you are probably wondering right now is what exactly does the Renaissance mean? Well that is a very good question. The renaissance my friend is an era where learning was reborn, after it wasn't being given much attention, and great minds and geniuses emerged. All the peeps used to choose their friends depending on what class they were. So if you were really rich then you'd hang out with all the rich dudes. While if you were poor, and a merchant you'd hang out with the poor merchants. However, during the renaissance, it was knowledge and how smart you were that defined where you were in society. Michelangelo Buonarroti (aka Mickey) and Leonardo da Vinci (aka L da V). Throughout the renaissance, people wanted to know more about arts, and science, and wanted to learn more and more, and get educated.The big thing about the Renaissance was all the people wanted more and more information, and everyone wanted to learn more.The Last JudgementEverything we have today, and learned tod ay, we would not have known about had it not been for the renaissance. The mathematics, the sciences people discovered is like the building stone on which we have progressed and continued on. We have stuff like paintings from back then, still now, which we use and study. My homie Shakespeare for example, wrote so many good plays, that enriched my hometown England. As for Italy, it was being enriched by the breakthrough in arts, especially painting and sculptures. Some famous painters and sculpturers were Leonardo, Michelangelo, Donatello, and Raphael. Humanists are people that like do to arts, and stuff like that. One well known humanist from the renaissance is Petrarch. Vernia was a famous scientist that gave a lot to the Europeans during the renaissance. So as you can...

Cram School Bullying East Asian School Kids Essays

Cram School Bullying East Asian School Kids Essays Cram School Bullying East Asian School Kids Essay Cram School Bullying East Asian School Kids Essay Essay Topic: Kids One day in Japan, a 14 year-old boy invited a younger schoolmate, 11 year-old, out for some fun, luring him to a quiet hill where he strangled the boy and sawed off his head, then placed it into a plastic bag and dropped it off at the gate of his school with a note from his mouth Revenge against the compulsory education system and the society that created it. This is one incident from a considerable pieces of evidence showing that school kids in East Asia have committed violent crimes and even committed suicide resulting from the extreme stress resulting from too much study and too much emphasis on achieving academic goals. Cram school, a place which teaches kids in the wrong way while promising to help them reach their dreams, is bullying many East Asian school kids, adversely affecting their lifestyle and personal development, family relationships and overall quality of life. Many cram schools claim that parents and their kids come to enroll in the supplementary courses because they are unhappy with the traditional school system. But, do they come to enroll with none of former information of the cram schools? Does the ad of the school influence on them? Of course, cram school ads exploit parental concerns, emphasize competition and reinforce preconceived idea about the importance of grades rather than learning. For instance, famous cram school brochures include the highest score of their ex-students to illustrate that they can help kids to reach high scores just like they had done before. Moreover, cram school obviously takes advantage of kids dreams and parents dreams for their kids because they know that Education in East Asian countries is perhaps the most decisive factor for personal career success in these competitive societies. Societys expectation like this is the flawed nature of the education system. As a result, parents would feel instability about their kids grades, so they try to find anything which can guarantee them that their kids would pass an entrance exam. Parental concern makes parents and their children to be as cram school preys. However, there is a statistic of Office of National Education Committee in Thailand shows that most students who decide to enroll in cram school already have good grades in their regular schools. Why? Nearly 90% of kids want to have something they can boast of being better than everyone else. (Survey of Elementary School kids) Approximately 60% of Japanese high school kids go for supplemental lessons. (Daily Life of Japanese High School Kids) Do those who operate cram schools ever realize the effects of their ads and their promises? In South Korea, a woman was arrested by police because of her part time job as a prostitute. She told the police that she needed the extra money to pay for extra tuition for her kids. Why did she have to do so? No mother wants their kids to be alienated; if other parents send their kids to the school, why shouldnt she. But of course, the cram school fees are very expensive because the more they guarantee, the higher fee parents have to pay. Cram schools can place a heavy burden of family finances. However, cram schools have claimed that many regular schools fail to teach their students adequately. They make students bored because of old styles of teaching which focus on memorization and teacher-centered instruction. Traditional teachers only read textbooks to their kids and the kids have to listen and answer their teachers questions. Nevertheless, the traditional system still creates some communication between teacher and student while cram schools do not. If we take a look at the cram school way of teaching carefully, we would see that cram schools perpetuate the system. Cram school instructors tells their kids all they need to know to pass an exam. There is no class interaction. The students just copy down notes and remember what the tutors said. It is obviously no more than rote-learning which oppresses kids development of thought. Many Thai school kids even sit in front of 20 inches T. V screens in square box rooms in some famous cram schools listening to their tutors teach from the screens !! Cram schools are bullying our kids! They make kids stressed, reduce their opportunities to pursue other interests and hobbies, behave violently, have less time to talk to their parents, or even commit suicide because of an overload of time studying too much and stress. Kids are duped into believing cram schools are necessary if they wish to reach their goals, so they do not mind putting in the effort. They all just hope to attain their goals because success or failure in an entrance examination can influence their entire future. Many East Asian kids spend at least 2 hours in the evening after regular school time, quite a few hours on weekend and even during the summer holidays taking extra courses. According to those evidences above, these kids are losing their teenage lifestyle because they sacrifice most of their time to study for only one day of examination. Kid is the age of development. Kids love playing any entertaining activities and do what they want. Sport is the way to be healthier and music is the way to relax. But, unfortunately East Asian kids do not have time to do the activities because they have too important task to devote their time to do such a thing. Moreover, now the cram school kids hardly communicate to other children with kids language. They only talk to other when they couldnt catch some words that tutors said. Take a look at these kids mental and physical conditions. No time to chat or make some joke with friends. What is an image of our next generation when they are adults? Serious? Selfish? Stressed? The answer is serious, selfish and stressed because they have skipped many parts which help them develop personal qualifies, social skills and know how to provide balance in their lives. However, they are still as a kid!! Many of them are not willing to study too hard for the only one examination, but they have to. As a result, in Hong Kong, one in three kids have had suicidal thoughts and teenagers in Thailand are second only to adult workers among groups of the population most likely to commit suicide. (School Daze) And even though the extreme cases of students committing suicide are rare, all kids who attend cram school are losing valuable time which could be spent on much healthier activities usually associated with childhood and teenage years. It is a time to stop this bullying. There are some solutions to this problem. First, traditional teachers salaries should be increased. Because now they are low-paid so they may not have any effort to improve their boring way of teaching. Here a percentage of GDP of some East Asian countries spent on education, Malaysia 4. 5%, Thailand 4. 4%, Singapore 3. 6%, Korea 3. 5% and China 1. 9% while a developed and successful western country like USA. had 7% of GDP spent on education. (School Daze) American kids are hardly under-pressure from entrance examination and can study what they want, not study English, Maths or even their mother-tongue languages in cram school like Asian kids. For American education system, high school kids will send their GPA to any universities which they want to study, then just wait for universities acceptance letters at home; Could you see differences between western kids and eastern kids? In East Asia today too much money is given to cram schools while regular teachers are paid so little. The focus is wrong. Governments should devote more budget to improving regular schools because traditional schools are places where children can make friends by taking part in a range of activities together by working in groups. Survey of Japanese elementary school kids lifestyle perceptions reported that 93% of kids think that school is where they can make friends, only 7% think that cram school does. On the other hand, around 70% think that cram school is a place which is strict, tires teens out, but will make kids smarter!! Everything seems to be upside down so its time for the governments to react. Another solution is parental action. Many say that they would be willing to pay for a better education for their kids. Do cram schools really provide a better education? Are the high monthly fees really justified? Think more actually cram schools make relationships between parents and children weaker because cram schools steal kids time from their parents. Many kids spend 10 hours or more a week at cram school while home is just where they sleep at night. As a result, parents should try hard to spend more time with their kids to shorten the gap between them because parents can help their kids to learn and relieve their stress. The last solution is eliminating the flawed value about entrance examination. In many East Asian countries, entrance examinations are regarded as the determining factor for a young person future. We all have to get this thought out of our head. Kids themselves hold the key to their goals and regular school can tell them the way to reach them so there is no need to let cram schools tell them more. Actually, the primary cause of this bullying comes from adults so adults should not stand still and look on as our kids are being bullied by schools with no responsibility. If we know how to solve it, please solve!! We all have to save our next generation.

Fixed Expressions Quiz in English

Fixed Expressions Quiz in English English uses a number of fixed expressions in everyday conversations and writing. For example: Im going to go come rain or come shine.To tell you the truth, I dont enjoy going to parties. The following quiz provides a number of fixed expressions. Each fixed expression has one or two wrong word(s) in it. Find the word(s) and write it (them) down. To help you integrate these expressions when you speak English, see if you can translate the expressions into your own language. Once you have translated the phrases, think of ways that you would use them in your language and try to translate back into English. Fixed Expressions Quiz Im afraid thats never come into my mind.Hes so happy as a clam since he met Linda.You decide. Its up for you.Could you put in a good sentence for me with the boss?What of the world do you mean?Shes so very pleased of her new car.I can assure you that it is a happiness to deal with you.Jack feels very strong about the need for a new park in town.It has showed to our attention that your daughter has missed five classes.Id like to thank you for behalf of our company.That listens like a wonderful opportunity!Hes got mixed feelings with his new school.Im sorry. I didnt keep that. What did you say?Thank you as much for inviting me to the party!Could you hold up a moment, please? Answer Key Each mistake is in  bold  with the correct word following in  italics. Im afraid thats never  come into  entered  my mind.Hes  so  as  happy as a clam since he met Linda.You decide. Its up  for  to  you.Could you put in a good  sentence  word  for me with the boss?What  of  in  the world do you mean?Shes so very pleased  of  with  her new car.I can assure you that it is a  happiness  pleasure  to deal with you.Jack feels very  strong  strongly  about the need for a new park in town.It has  showed  come  to our attention that your daughter has missed five classes.Id like to thank you  for  on  behalf of our company.That  listens  sounds  like a wonderful opportunity!Hes got mixed feelings  with  about  his new school.Im sorry. I didnt  keep  catch  that. What did you say?Thank you  as  so  much for inviting me to the party!Could you hold  up  on  a moment, please?

Case Assignment Example | Topics and Well Written Essays - 750 words - 2

Case - Assignment Example The variable costs increase as the number of units increase. Similarly, the variable costs decrease as the number of units is reduced. However, the fixed costs remain the same at all production quantity levels (increase, decrease or steady sales and production outputs). Since the unit selling price for each boat is $20,000 and the total variable cost of each boat is $8,000, then the contribution margin is $12,000 per boat. To arrive at the breakeven sales, the $24,000 fixed cost amount is divided by the $12,000 contribution margin per boat. The consequent sales (breakeven) is two units. This is arrived at by dividing the $24,000 fixed costs by the contribution margin, $12,000 per boat. To arrive at the breakeven sales amount, the breakeven sales unit, 2, is multiplied by the unit selling price per boat, $20,000. Consequently, the breakeven sales amount is $40,000. The second situation shows the selling price is raised to $25,000 per boat. Consequently, the breakeven sales amount is the sale that results to the same zero profits (Hilton, 2011). Since the fixed cost is $24,000. There must be enough sales cash inflow to defray the $24,000 fixed cost amount. Consequently, the contribution margin must be equal to the $24,000 fixed costs amount to arrive at the same zero profit. Likewise, the data shows that each boat generates variable costs amounting remains at $8,000. Since the unit selling price for each boat is $25,000 and the total variable cost of each boat is $8,000, then the contribution margin is raised to $17,000 per boat. To arrive at the breakeven sales, the $24,000 fixed cost amount is divided by the $12,000 contribution margin per boat. The sales (breakeven) is 1.41units. This is arrived at by dividing the $24,000 fixed costs by the higher contribution margin, $17,000 per boat. To arrive at the breakeven sales amount, the breakeven sales unit, 1.41, is multiplied by the higher unit selling price per boat,

Analysis paper 2 Essay Example | Topics and Well Written Essays - 1000 words

Analysis paper 2 - Essay Example Though born and raised as a girl, her sexual orientation started changing when she was in high school, always opting to express masculine characteristics, despite the fact that she had male testosterone hormones that would make her sexually function as a man. At birth, she was given a female name, Teena Brandon, which she reversed later on, to adapt the name Brandon Teena, which would display her as a man. However, a brother of a woman she once dated discovered that she was anatomically female, an incident that forces her to run away from her childhood neighborhood, to Falls City, Nebraska where she forges friendship with an ex-convict male John Lotter and his friends Nissen, Candace and Lana, a woman with whom Brandon later establishes a romantic relationship (Shamir and Jennifer, 59). Lana is unaware of the biological sex and the female anatomical body characteristics of Brandon, until Brandon is arrested and charged in a court of law, for some crime she had previously committed. T his presents the perfect opportunity for the biological sex of Brandon to be revealed, since she is placed in a female prison section, and identified by her female birth name, Teena Brandon (Shamir and Jennifer, 21). Lana bails Brandon out and on questioning her why she had been placed in the female section of the cell, she lies to her that she was a hermaphrodite, and was in the process of securing a Sex reassignment surgery, would leave her as a man. However, the media reporting through a newspaper publishes the case of Brandon arrest, incidentally identifying her by her female birth name. This raises suspicion amongst her male friends, who then seizes an opportunity to force her to undress and showcase her real sex even to her girlfriend, Lana (Shamir and Jennifer, 77). The two male friends; Lotter and Nissen subsequently forces her into a car and take her to a secluded place, where they raped her and threatened her not to raise the issue with the police. However, her girlfriend implored on her to file a report with the police, something that she does. Eventually the two friends who had raped her realize it, and make a plan to murder her. They eventually execute the plan and shot her and her friend Candace, while Lana is left crying over her dead body, having been unable to protect them from killing her friends. Analysis The film, Boys Don't Cry (1999), is a wholesomely gendered piece, revolving around the life of a female, who is uncomfortable with her biological sex status, and is striving to forge a different identity as a male, an attempt that finally leads to her loss of life. In this film, the position of the female is a subordinate to that of the female, and the male dominates the society, through doing everything as they please, while the female gender must conform to a certain social path. The problem in this case is that Brandon, the main character in the film is dominated by the estrogen Hormone, which makes her a non-operative transgendered fema le-to-male individual. Through the dominance of the estrogen Hormone, Brandon is anatomically female, and she struggles very

Six Sigma Essay Example | Topics and Well Written Essays - 3000 words

Six Sigma - Essay Example For example GE announced in 1998 that it had managed to save some $350 million as a result of Six Sigma initiatives. Subsequently this figure eventually reached more than $1 billion. (Dusharme, 2001) However, not all companies utilising Six Sigma have ended up saving money or making substantial gains. Fortune 500 reported that ninety one percent of fifty eight large companies that established Six Sigma regimes have been trailing the S&P 500 index ever since. (Betsy, 2006) One major reason for this phenomenon is that Six Sigma is less understood and more employed in businesses often in ways that make little or no sense. In essence, Six Sigma is a statistical technique and the lack of data, its analysis, proper presentation and follow up can all lead up to its demise. Amongst other things attempted through Six Sigma, RCA (Root Cause Analysis) is a major application. The contention behind RCA is to locate and subsequently rectify problems in a business operation. However, the applicatio n of Six Sigma to RCA in inappropriate methods often causes less than desirable outcomes. Often Six Sigma is used to â€Å"create† evidence in order to justify some kind of process or business hypothesis. This text attempts to delineate clearly defined methods to tackle Six Sigma along with RCA within a lean approach. The external customer’s perspective as well as the VOP (Voice of Process) perspective will be utilised to explain the application of lean Six Sigma to RCA. Differentiating the VoC and the VoP Approaches Any business process will always possess an external customer who receives the finished good. If the business process spectrum consists of multiple processing steps then the external customer might be a secondary processing department. On the other hand if the business is small enough or based on a single process, then the external customer will be someone who gets the final product. However, the size of an organisation is critical to the implementation of Six Sigma. Hence this text will take implementation within a large business context as small businesses can seldom afford Six Sigma initiatives. Therefore the external customer in question will be an allied business processing unit or function. Using the customer’s input as the guideline within Six Sigma is better labelled as VoC (Voice of Customer). The customer specifies their requirements using surveys, discussions, focus groups, comment cards etc. (Curious Cat, 2009) In comparison, the VoP (Voice of Process) depends on the process capability. The contention is to measure the best performance that a system could deliver. This is often described statistically using a control chart. Historical performance statistics may also be used to analyse the situation better. The most differentiated aspect of the VoP approach is its reliance on hard statistical data to take decisions. However, there is a great chance of leaving large gaps in collecting data through misreporting as wel l as omission. (Mann, 2006) VoP is also reliable in discerning the stability or instability of any given business process or operation. Statistical quality records are utilised to create control chart models and this will be discussed below. Lean Methodology for VoP The methodology for a lean Six Sigma RCA will be analysed by following it step wise. Strengths, weaknesses and vulnerabilities will be discussed in an attempt to introduce the sources of error in such systems. Data Collection and Processing Data collection is the single most important part of any RCA treatment. If data is flawed by any given definition then there is no chance that the entire analysis and its subsequent follow up will yield any favourable results at

Rwandan genocide Essay Example | Topics and Well Written Essays - 3750 words

Rwandan genocide - Essay Example They made a clear explanation that this was meant for ethnic distinction. In most cases, they considered the Tutsi to be superior to the rest of the population and replaced the Hutu leaders with the Tutsi. Later in1950s, the Belgians altered their support for the Tutsi elites; they opted to support the Hutus who were the majority. These changes came as a result of several events, it included influential priests who were active politically and were supporting revolution. The second event was the movement of liberation in the Africa and European colonies. The third event was the rebellion from the Tutsi dominated National Rwandese Union (Union Nationale Ruandaise, UNAR). They were against the Belgian rule and supported the monarchy rule. They wanted an immediate independence from the foreigners. The Belgians chose to support the PARMEHUTU (The Party for the Emancipation of the Hutus). In 1959, the Tutsi leader Mwaami Rudahigwa died immediately, the Hutus rose in rebellion killing sever al Tutsis. Those who died were estimated to be ten to one hundred thousand. However, Belgians did not intervene. Several refugees fled the country. In 1961, the Belgians pushed for elections and Gregoire Kayibanda, the leader of PARMEHUTU, came to power as the first president of Rwanda. In the same year, the country was declared independent, and it was granted formally in 1962. In an attempt to regain power, the Tutsi refugees from the neighboring countries organized major attacks between 1961 and 1964. Each attack resulted in a massacre of Tutsis who were still in the country. In 1973, Kayibanda was overthrown by Juvenal Habyarimana, the then Major General of the Army through a military coup. Kayibanda had ruled unfairly and favored Hutus from the southern Rwanda where he came from. This created the difference between the Hutus of the south and those of the northwest. Habyarimana came from the North West. He introduced a quota system in several institutions which included education and the government in an attempt of â€Å"fairness†. He decreed that the Tutsi’s percentage in schools, government offices and military should not be more than the percentage of the Tutsis population which was 9%. A census was organized for the definition of this percentage, and identity cards were re-issued indicating one’s ethnicity. The identity cards were vital tools used during the genocide. In 1990, Rwanda was attacked from the north by rebel group which known as the Rwandan Patriotic Front (RPF). Its composition was several refugees from the Uganda, Burundi, Tanzania, and Zaire. Fred Rwigyema who was the rebel’s group leader died and was replaced by Paul Kagame who was his close ally from the Ugandan National Resistance Army. Even though most members of the group died due to harsh conditions, the rebels who were disciplined and had appropriate training were a significant threat to the government. According to Lemarchand (2009), the most extreme el ements of the Hutu elite formed Coalition for the Defense of the Republic (CDR). It comprised of the akazu a group that surrounded Habyarimana’s wife Madame Agathe Kanziga. The majority were close family members and friends from Ruhengiri and Gisenyi. They formed civilian militias known as the interahamwe. They had extreme racist ideas and increased fear among the Tutsi. According to Jones, (2010), the Hutu manifesto was published in December 1990 in Kangura newspaper that belonged to

The Matrix and philosophical issues Essay Example | Topics and Well Written Essays - 1250 words

The Matrix and philosophical issues - Essay Example At the heart of The Matrix is that of skepticism, of concerns regarding the very nature of reality, and of whether we know anything to be real at all. Just a few minutes after the movie opens, Neo says, â€Å"you ever have that feeling where you're not sure if you're awake or still dreaming?† (A. Wachowski and L. Wachowski) like a foretelling of things to come. The Matrix plays out an old philosophical tale of a brain in a vat: A disembodied brain is floating in a vat, inside a scientist's laboratory. The scientist has arranged that the brain will be stimulated with the same sort of inputs that a normal embodied brain receives. To do this, the brain is connected to a giant computer simulation of a world. The simulation determines which inputs the brain receives. When the brain produces outputs, these are fed back into the simulation. The internal state of the brain is just like that of a normal brain, despite the fact that it lacks a body. From the brain's point of view, thing s seem very much as they seem to you and me. (Chalmers 135) The Matrix stars Keanu Reeves as Neo, a program writer by day, and a hacker by night. By hacking he thinks he is exercising his individuality, his free will. When asked if he believes in fate, Neo answers, â€Å"No†¦ Because I don't like the idea that I'm not in control of my life† (A. Wachowski and L. ... A prison for your mind† (A. Wachowski and L. Wachowski). As a viewer of this movie, one is left with a nagging feeling, â€Å"was Morpheus talking to me, too?† Am I also a slave? Am I in a prison in my own mind? Science, through direct observation of phenomena, gives us a way of knowing reality. Through scientific testing we know that everything we know about life, humanity and civilizations almost always have a material basis. In fact scientists have found that emotions, which mainly reside in the subjective and the invisible, are nothing more than the byproduct of hormones released into our system. And yet, thanks to science, we also know that there are some things we are unable to explain. For example, what causes water to flow up, against gravity, from a tree trunk to the leaves? What forces the heart to beat? How does a woman’s body know how to respond when she is about to give birth? The kind of reality that science gives us is objective reality – one that can be directly perceived by our five senses, which are then interpreted by the brain. Looking at the tale of the brain in a vat, we know that we can be so easily deluded into thinking that what we think is real. In fact, there is scientific evidence showing that there is no such thing as a normal brain and that we â€Å"are some momentary fluctuation in a field of matter and energy out in space than a person †¦[our] memories and the world [we] think [we] see around [us] are illusions† (Overbye). And yet despite these, we still have the capacity to question our own existence, and it is here were the gift lies. Rene Descartes said, â€Å"I realized that it was necessary†¦to demolish everything completely and start again right from the foundations if I wanted to establish

People and Organisation Essay Example | Topics and Well Written Essays - 2750 words

People and Organisation - Essay Example It is important for any organization to cater to the needs of its employees and ensure they are motivated, competent, and knowledgeable enough to align their personal goals with the organization's goals. This in turn helps in achieving customer satisfaction. In today's every changing dynamic world where the corporate environment is changing every moment, it is mandatory to realize the employees as an organization's most important asset as it is them who make or break an organization. They are competent to handle and properly use critical information and are motivated to handle the responsibilities bestowed upon them. For this purpose, a separate department is designated usually named as the 'human resource' department and this is present in almost every contemporary organization. These departments are responsible to attract the proficient work force present to work in their organization. Human Resource management relates to the activities that are undertaken to attract, develop and maintain an effective workforce within an organization. Over the past decade, human resource management has gotten rid of the 'personnel' image and has gained recognition as a vital player in corporate strategy. To achieve this purpose, managements try to ensure that they inculcate such a corporate culture in the organization that fosters the growth of employees as an individual. It is very important to maintain employee satisfaction because if employees are not comfortable in the workplace and they don't find the space that they need to work effectively, they might not be motivated adequately to work in the cause of the organization. The corporate culture prevailing in an organization indicates how the employees of the organization might react to the changes that are taking or are allowed to react to the changes. ORGANIZATIONAL ANALYSIS Declining sales might be a symptom of a problem that is prevailing in an organization. The real dilemma is not understanding the root of the problem. Organizational analysis helps in the root of the problem that exists in a certain company. Incorrect assessment of the problem might lead to further imperfections. Therefore, correct diagnosis of problem is equally important. There are many tools that are used to analyze and evaluate organizations. The most common ones are SWOT analysis, Scoping, Questionnaires and systematic constellations. These methods mainly use information from the employees and evaluate it to understand the underlying problem that an organization is facing and helps to then map out a strategy for the organization to follow. The real world out there is more complex and intricate then mentioned in the books that we study or come across. It is very difficult to then comprehend the real life situations and evaluate them on the basis of the concepts that have been studied. MANAGING CHANGES IN AN ORGANIZATION Change is a phenomenon that always accompanies major disapprovals by everyone who is being affected by the process. In large organizations, managing a change is gigantic task that is bestowed upon the management for the betterment of the organizati

The Matrix and philosophical issues Essay Example | Topics and Well Written Essays - 1250 words

The Matrix and philosophical issues - Essay Example At the heart of The Matrix is that of skepticism, of concerns regarding the very nature of reality, and of whether we know anything to be real at all. Just a few minutes after the movie opens, Neo says, â€Å"you ever have that feeling where you're not sure if you're awake or still dreaming?† (A. Wachowski and L. Wachowski) like a foretelling of things to come. The Matrix plays out an old philosophical tale of a brain in a vat: A disembodied brain is floating in a vat, inside a scientist's laboratory. The scientist has arranged that the brain will be stimulated with the same sort of inputs that a normal embodied brain receives. To do this, the brain is connected to a giant computer simulation of a world. The simulation determines which inputs the brain receives. When the brain produces outputs, these are fed back into the simulation. The internal state of the brain is just like that of a normal brain, despite the fact that it lacks a body. From the brain's point of view, thing s seem very much as they seem to you and me. (Chalmers 135) The Matrix stars Keanu Reeves as Neo, a program writer by day, and a hacker by night. By hacking he thinks he is exercising his individuality, his free will. When asked if he believes in fate, Neo answers, â€Å"No†¦ Because I don't like the idea that I'm not in control of my life† (A. Wachowski and L. ... A prison for your mind† (A. Wachowski and L. Wachowski). As a viewer of this movie, one is left with a nagging feeling, â€Å"was Morpheus talking to me, too?† Am I also a slave? Am I in a prison in my own mind? Science, through direct observation of phenomena, gives us a way of knowing reality. Through scientific testing we know that everything we know about life, humanity and civilizations almost always have a material basis. In fact scientists have found that emotions, which mainly reside in the subjective and the invisible, are nothing more than the byproduct of hormones released into our system. And yet, thanks to science, we also know that there are some things we are unable to explain. For example, what causes water to flow up, against gravity, from a tree trunk to the leaves? What forces the heart to beat? How does a woman’s body know how to respond when she is about to give birth? The kind of reality that science gives us is objective reality – one that can be directly perceived by our five senses, which are then interpreted by the brain. Looking at the tale of the brain in a vat, we know that we can be so easily deluded into thinking that what we think is real. In fact, there is scientific evidence showing that there is no such thing as a normal brain and that we â€Å"are some momentary fluctuation in a field of matter and energy out in space than a person †¦[our] memories and the world [we] think [we] see around [us] are illusions† (Overbye). And yet despite these, we still have the capacity to question our own existence, and it is here were the gift lies. Rene Descartes said, â€Å"I realized that it was necessary†¦to demolish everything completely and start again right from the foundations if I wanted to establish

The immigration trend Essay Example for Free

The immigration trend Essay In the past six years the immigration trend of Dominicans in Puerto Rico have saw an upward surge, both documented and undocumented ones. Although most of what gets into the news are those who have come to Puerto Rico through illegal means and of which many have perished or have been compromised. This influx of Dominicans to Puerto Rico has been attributed to the economic crisis in their country but no singular reason has been identified at present. At present the number continues to rise and legal actions against illegal Dominican immigrants have also been intensified but the smuggling and illegal passage continues. According to wikipedia. com, â€Å"immigration is the act of moving to or settling in another country or region, temporarily or permanently. † Therefore, an immigrant is an individual who is determined to live and make a living in the country which distinguishes him/her from a traveler or visitor. The number of immigrants in a particular country especially if it does not have stringent rules on immigration can only be approximated, and it can be said that many people living and working in Puerto Rico are illegal immigrants. The legal migrant workers can be monitored since their entry to the country is documented; it has been reported by the Migration Policy Institute that from 1998 to 2002, the documented and legal Dominican immigrants in the United States is at 20, 000 and 200,000 who were granted permanent and temporary status respectively. Based on the same report, the illegal immigrants are said to be close to 109,000 in the same years. The legal immigrants are in a more favorable situation than those who do not and generally not much attention has been given them. This is not the same for the illegal immigrants, whose pitiful plights have been reported over and over again. Many have died at sea or have been intercepted trying to cross the Mona Passage to get into Puerto Rico aboard the notoriously dangerous yolas (Brown, 2004; Taipei Times, 2004; Matos, 2002). The primary reason for wanting to get to Puerto Rico is to find a better life for the individual and his/her family, but research on this aspect is very limited and dated. Thus, this project surveyed Dominican immigrants to determine reasons for coming to Puerto Rico, ways in which they arrived in the commonwealth, kinds of jobs they have, income and demographic data like educational attainment, sex, and age and immigration status. The data from this project can help give a picture of the current situation of Dominican immigrants in the commonwealth and can be used as baseline data for further research. Sample The approximated number of Dominican population in the United States is at 300,000; thus for this survey a sample of 50 Dominican immigrants was projected since it is a viable sample given the breadth of this project. The surveyed respondents were identified randomly but were recruited through a referral of friends and coworkers. The respondents for this survey were made up of 28 females and 22 males; their mean average age was 37ranging from 15-59 years old. Instrument The questionnaire used in this survey was designed by the author and was made up of questions to determine demographic data and current work conditions (income, type of job) and their reasons for coming to the region and ways they got here. The 10 item questionnaire was in checklist form to ensure ease of answering. Data Analysis Responses were tallied and analyzed using the measures of central tendency and dispersion. Graphs were used to give a visual presentation of the results of the data.

The Strength of Weak Ties by Granovetter | Review

The Strength of Weak Ties by Granovetter | Review This paper is a critical review of the popular article The Strength of Weak Ties by Mark S. Granovetter (1973). After an introduction to the paper at hand and a summary of the texts main points, a closer look at some of the premises on which the author builds his arguments is taken as well as examining the arguments themselves. Followed by that, the articles major contributions to the field of civic networks and social capital and its importance in this realm especially for the contemporary society are examined. Finally, I will conclude by summing up the points and highlighting the significance of the article. Introduction Mark S. Granovetters article The Strength of Weak Ties (1973) is one of the highly influential and most cited works of our times. By emphasizing a part of social networks which had hitherto been neglected, the author clearly caused a stir (not only) within the scientific community of sociology and social sciences. Granovetter is a contemporary sociologist and professor in the school of humanities and sciences at Stanford University. His main fields of interest are Economic Sociology, Social Stratification and Sociological Theory. Contributing to these realms, he published several articles and books. Here, we will focus on the input he gives through the paper cited above. Summary In his renowned and influential paper The Strength of Weak Ties (1973), Mark Granovetter makes a basic distinction between the respective functions of strong and weak ties and points especially to the importance of the latter. He defines the strength of a tie by the combination of time spent together, the emotional intensity, the intimacy and the reciprocal services (p. 1361) present in a particular relationship. He states that the stronger a tie between two individuals, the higher is the proportion of common friends due to three main factors: the time committed to each of ones friendships, similarities that connect friends and the logic of Heiders cognitive balance theory which serves as explanation why the combination of a positive relationship between person A and person B as well as between A and person C will most probably result in a positive relationship between B and C (1958). Concluding from these statements, he points out that only weak ties connect one group of people (fri ends) and another, as strong ties already imply an overlap between two groups. Relationships that are the only connecting point between two groups are bridges or if a tie is not the only but the shortest connection between members of different groups local bridges (p.1364). According to Granovetter, in the process of diffusion of e.g. new ideas or concepts these bridges play an essential role as they allow for the spread of an idea from one group to another. The author presents a set of studies that demonstrate how new ideas spread (most rapidly) through people with few strong but several weak ties. This seems to be especially so if the idea introduced is rather unconventional and deviating from a certain norm and the spread of which requires a considerable degree of freedom from peer pressure. After clarifying the overall importance of weak ties, Granovetter takes a closer look at their significance on two levels: the individual and the community level. He explains that for the individual, the maintenance of weak ties (e.g. former working colleagues) is crucial as those are usually bridges that provide access to groups of people and to information that one would otherwise not be able to obtain. For the community, on the other hand, bridges are essential in order to prevent pure clique building which would inhibit community cohesion and hinder collective action. Weaknesses of the argumentation Not without any reason is Granovetters The Strength of Weak Ties considered a highly influential and important paper. In contrast to many other sociologists writing about social theories or social capital, Granovetter makes a clear distinction between interpersonal (strong ties) and mere transaction (weak ties) relationships and he adheres with it throughout his argument an important step that many sociological argumentations around social capital lack. There are, however, a number of weaknesses in his argument which I will outline in the following. One of the premises he builds his argument on, is that the proportion of overlapping friendship circles of two individual is related to the strength of these individuals tie. Thus, a weak relationship between two people implies that there are only few common friends or acquaintances. This, however, does not have to be true. Take former class mates as an example: Person A and person B were class mates several years ago, but nowadays they are only in loose contact, they thus have a weak tie. However, each of them does have an approximately equally strong tie to most of the people from the former class. Hence, there is an overlap of acquaintances even though they are only very weakly bonded to each other. Furthermore, a friendship that developed over a longer period of time may remain a very strong one even if the two individuals involved do not see each other frequently anymore. This would then imply that there is a strong tie between the two friends but obviously not very much overlap of their friendship circles where they live. This facet becomes ever more important with new communication technologies evolving, which facilitate keeping contact despite spatial separation, and the general globalization which leads to ever more people changing their location more easily and more frequently. Hence, the definition of the strength of a tie, though quite precise at first sight, does not cover every kind of tie and is thus not completely comprehensive. Another premise Granovetter states is that due to the similarity which friends usually share it is very likely that if person A is a friend of person B and of person C, then B and C do become friends, too. If one always chooses ones friends because they have much in common can be doubted, though. Not without cause is the proverb opposites attract so well known and often used. Often people tend to feel comfortable around someone that is different in his personality and character, this being an anti-pole to ones own weaknesses and strengths. Thus, the similarity that the author implies here rather refers to sharing an interest in or commitment to something, be it in the labour world or common hobbies. However, if A likes B because of their perpetual discussions about politics and A is a friend of C because of their shared passion for soccer, B and C are not necessarily likely to build a deep friendship as well. When writing strong ties lead to overall fragmentation (p.1378), Granovetter clearly underestimates the importance of strong ties. His paper is unique in emphasizing a thitherto neglected part of human interaction. Nevertheless, strong ties build the basis for any kind of trust to evolve, which again is a main component of social capital and community cohesion. A person who does not have any intimate relationships will have a hard time trusting people. Now, one could state that everyone is bonded in at least one strong relationship and hence, this remark is redundant. However, nowadays the number of weak ties people have is increasing steadily as online platforms such as facebook allow for an easy way of handling the climbing number of relationships. Still, these relationships do demand some input to remain present and thus it can be questioned if people still invest in their strong ties or if the number and intensity of friendships is declining in recent years. What one can be sure about, though, is that for community cohesion to evolve and remain, both weak and strong ties are needed, rather that seeing strong ties as a threat to social cohesion. Last, one can question if the generalization of the importance of weak ties is legitimate. It may, very well be the case that they facilitate the spread and diffusion of and thus gives access to information that one could otherwise not obtain. This function (enhancement of diffusion) is, however, one that does not require reliance on the vis-ÃÆ'ÂÂ  -vis one interacts with. Take the example of an old colleague telling a person about a job offer. This widens the job seekers horizon but he does not have to rely on this single job offer. Here, weak ties fulfil their function beautifully. As soon as something is at stake, though, one has to doubt that people would still make extensive usage of weak ties. Here, they would rather rely on someone they know and well enough to be sure that he can be trusted. This holds true not only for interpersonal issues but also in a mere trade relation. Strengths and contributions of the article Nevertheless, one can not possibly question the importance of this article. One major contribution is a solution to the threat of an in-group bias that may occur: As recently found out in a study by Hooghe, Reeskens, Stolle and Tappers, generalized trust, which furthers social cohesion and is a core component of social capital, develops more easily and in greater amplitude within homogenous groups whereas heterogeneity of a group decreases it (2009). These findings bring along some troublesome issues: How can collective action and social cohesion take place in heterogeneous societies? Naturally, heterogeneous groups will divide into subgroups which can lead to fragmentation. With the linkages, the bridges, between these groups, the threat of fragmentation and a resulting lack of participation in public life can be allayed. Furthermore, it clearly gives the basis for several important publications not only in the fields of civic networks and social capital. Richard Floridas The Rise of the Creative Class (2002), for example, explains the crucial importance of the spread of information through weak ties for the facilitation of creativity in the labour sector. This is just a representative of the many contemporary influential theories that build on Granovetters paper. The Strength of Weak Ties contributes to the discussion around the concept of social capital not only by making a clear distinction between different types of ties (as stated above already) but also by showing how weak ties can be a connecting point between leaders and a group and the resulting trust and participation in the leadership and by emphasizing the significance of the spread of information which can ultimately lead to collective action and the involvement of the majority of a society in public matters. Finally, as already shortly mentioned above, Granovetters stress on weak ties does not become outdated by new findings although the publication lays more than 35 years in the past. In contrast, it should acquire even more importance by the introduction of new technologies and online platforms that alleviate the maintenance of a vast number of loose relationships, even bridging great distances. This trend is crucial for understanding nowadays (Western) societies and hence, for many fields of sociology and social sciences. Conclusion Considering the points made above, one can clearly state that the publication is a basic contribution in civic networks theory despite the weaknesses it may have. There are scholars that tend to favour strong ties and disregard the significance of weak ties such as Robert Putnam foremost in his book Bowling Alone (2000). This only makes Granovetters article more important providing an anti-pole to such neglect. Even though there are flaws in the argumentation and the premises on which the approach is built, those are minor ones. Furthermore, Granovetter states himself that his work is a limited, basic one that is a fragment of a theory (p. 1378). He does not claim to offer a comprehensive and elaborated concept that does not need further improvement. As part of a theory and by drawing the attention to an entirely neglected part of human interaction, it paves the way for further research in this direction. Granovetter, hence, managed to contribute greatly to several fields of research and this piece of work will not loose significance in the future as it is the basis further studies and will not be replaced by those.

Comparing Romanticism in Plymouth Plantation, Birthmark, and Rappaccini

  Ã‚     Puritanism and Romanticism differ in style, religious references, and plot content. Puritanism began to flourish with strict God-fearing Calvinists who had fled to America to escape religious persecution in Europe. With writers such as William Bradford and Edward Taylor, Puritan literature focuses on God's role in the lives of the people and adopts a simple religious style of writing. Romanticism was introduced to Americans in the nineteenth century, delivering a fresh literary and artistic style. This new literature pays more attention to the elements of tone, mood, and atmosphere, while also applying religion in the form of transcendentalism. These two types of literature are similar in the respect that they both encourage living simply. Puritan writers were concerned more with the message the literature portrayed than with form and dramatic elements. "Poetry was used to educated its reader, and was written using simple rhythm and common images" (Heimert 34). Puritan literature was plain in style. Much attention focused on God's will in the new world, man's relation to God, the nature of faith, and the history of New England. We can see these elements in the writings of William Bradford, the Governor of the Plymouth colony. "Of Plymouth Plantation" is considered to be New England's first literary achievement. It "is an historical account of the journey to the new world, and the hardships encountered upon arrival" (Fritscher 81). This poem was written to "preserve both the record and the fact of Plymouth's separate identity" (Heimert 51). Bradford's objective was to preach God's purpose in the founding of the Plymouth colony. "Of Plymouth Plantation" has two major themes: how Plymouth had failed the original goal of e... ...uestioning of reason and nature separated him from the Puritans. Yet both Romanticism and Puritanism are similar with their respect for simplicity, while they differ in many other ways.   Works Cited Boewe, Charles. "Rappaccini's Garden." American Literature. Bloomington: Indiana UP, 1959. Fritscher, John. "The Sensibility and Conscious Style of Willaim Bradford." Bucknell Review. 1969. Hawthorne, Nathaniel. Young Goodman Brown and Other Short Stories. New York: Dover Publications, INC. 1992. Heimer, Alan. The Puritans in America: A Narrative Anthology. Cambridge: Harvard University Press, 1985. Leone, Bruno, ed. Readings on Nathaniel Hawthorne. San Diego: Greenhave Press, 1996. McPherson, Hugo. Hawthorne as a Myth-Maker: A Study in the Imagination. Toronto: University of Toronto Press, 1989. Morison, Samuel. Of Plymouth Plantation. New York, Knopf, 1952.

Significance of Names in Flannery O’Conner’s Good Country People Essay

Significance of Names in Flannery O’Conner’s Good Country People The story â€Å"Good Country People†, by Flannery O’Conner is a work that uses characterization in a new and interesting way to help shape and present the characters of this story. One of the main characters is Hulga Hopewell, also known as Joy Hopewell. This characters name plays a very ironic role in the story. Through the use of such a peculiar name O’Conner helps to develop and build the characteristics of Hulga. In the story â€Å"Good Country People† the use of the name Hulga (Joy) Hopewell helps to further build upon the characterization of Hulga and give the reader a deeper understanding of the character. Joy Hopewell is the name given to Hulga by her mother and father when she was a baby. This name brings to mind a person who looks on the brighter side of things and doesn’t let things discourage her. In the readers mind this name may perhaps bring about the image of a teacher or someone who works with children in a well light happy place. It is also a softer more vulnerable name, which may have been O’Conner’s intent in using the name Joy. In the story Joy changes her name to Hulga Hopewell because of the fact that she feels it better suits her personality. During her childhood Hulga had an accident in which her leg was shot off of her body; therefore, she has to wear a wooden leg that is rather bulky so by having the name Hulga it helps her to deter many people from asking questions or trying to get too close to her. Due to this accident Hulga becomes a brooding person, not very fond of company and entertainment. The name Hulga brings to mind a rather lar ge Swedish woman who could probably break a man in half. It is a brooding name and awkward on ... ...k that perhaps she should have kept her original name of Joy because it does in fact suit her. Throughout this story it appears that there are two distinctly different sides of Hulga Hopewell. One side is that of Hulga large, brooding, and rude. The other side however, is softer and much more vulnerable. That side is Joy Hopewell. By using these two names together O’Conner creates a unique picture of this character. The revelation that Hulga’s real name is Joy gives the reader some insight and helps the reader to see the softer side of Hulga more easily. By using something as simple as a name in this story the author creates deeper meaning for each character. Works Cited O’Conner, Flannery. â€Å"Good Country People.† Literature An Introduction To Fiction, Poetry, And Drama. Eds. X.J. Kennedy and Dana Gioia 3rd ed. New York Longman, 2003. 247-261

Bowen Family Systems

Bowen Family System Theory Introduction In doing my studies on family/systemic counselling, I found Bowen’s theory intriguing. In my work and everyday life, I witness triangulation on a daily basis, from my own experience, without the awareness from this module, I was often entwined in triangulation. As a trainee therapist I decided to write my paper on Bowenian Therapy in order to gain a better understanding and develop my awareness. Murray Bowen, M. D. (31 January 1913 – 9 October 1990) was an American psychiatrist and a professor in Psychiatry at the Georgetown University. Bowen was among the pioneers of family therapy and founders of systemic therapy. â€Å"The family systems theory is a theory introduced by Dr. Murray Bowen that suggests that individuals cannot be understood in isolation from one another, but rather as a part of their family, as the family is an emotional unit. Families are systems of interconnected and interdependent individuals, none of whom can be understood in isolation from the system† (Genopro. com 18/11/2010) Bowen’s interest in family began as he was practicing as a psychiatrist in the 1940s. He focused on schizophrenic patient’s emotional relationships with their mothers. Others have called it a symbiosis relationship, but for him it was only an exaggerated natural process of emotional relationship. In 1954 he started to hospitalize the entire family of the sick (schizophrenic) person. He found out that the entire family suffered with the sick person emotionally. He also studied the relationship between mother-child symbioses. This involved a certain repetitive pattern, where he observed alternating patterns of closeness and distance. They portrayed sensitive emotional tensions caused by separation anxiety and incorporation anxiety. In 1959 he started working with families with less severe problems. Surprisingly these families displayed the same problems as the disturbed families. He concluded that there is no discontinuity between the normal and disturbed families but vary along a continuum line of emotional fusion to differentiation. Bowen was one of the first to realize that the history of our family creates a template which shapes the values, thoughts, and experiences of each generation, as well as how that generation passes down these things to the next generation. Bowen's theory focuses on the balance of two forces – togetherness and – individuality. Too much togetherness can prevent individuality, or developing one's own sense of self whereas too much individuality results in a distant and estranged family. The theory looks at the family as a system and describes the complex interactions that exist in any one unit. The way members of a family are connected and the way they react to one another makes the functioning of family members interdependent. According to the theory, mental illness happens as a result of emotional fusion. This can happen when there is an increase in the level of emotions and anxiety in the family. Bowen introduced eight interlocking concepts to explain family development and functioning. Below I will provide an overview of each concept. Differentiation of Self The first concept is Differentiation of Self, or the ability to separate feelings and thoughts. Undifferentiated people can not separate feelings and thoughts; They have difficulty thinking logically because when asked to think they are flooded with feelings, so this makes It difficult for them to base their responses on their own logical thinking. They also have difficulty differentiating between their feelings and the feelings of others. They look to their family to define how they think about issues, feel about people, and interpret their experiences. Differentiation is the process of freeing yourself from your family's processes to define yourself so you can have different opinions and values than your family members, but are still capable of staying emotionally connected to them. It means being able to calmly reflect on a conflicted interaction afterward, realising your wn role in it, and then choosing a different response for the future. Triangles Triangles are the basic units of systems. They balance between closeness and distance. The third person or party brings unity and creates continuity in warring situation. The triangle brings stressed person into a manageable level of operation. This involves true listening and gives a true advice for a better solution. In it virtually all relationships are shadowed by third part ies. For example when a couple have an argument, afterwards, one of the partners may call their friend to talk about the fight. The third person helps them reduce their anxiety and take action, or calm their strong emotions and reflect, and make decision. People who are more undifferentiated are likely to triangulate others and be triangulated whereas people who are differentiated cope well with life and relationship stress, and as a result are less likely to triangulate others or be triangulated. The Nuclear Family Emotional Process These are the emotional patterns in a family that continue over generations. This involves a modeling scenario where a family member models and imitates the behaviour and even the language of his or her parents. For example, a parent who teaches his or her children to be happy when things are ok and sad when things are bad shapes the future thinking of those children. Here the parent passes on an emotional view of the world (the emotional process), which is taught throughout generation from parent to a child, in a nuclear family. Reactions to this process can range from open conflict, to physical or emotional problems in one family member, to reactive distancing. This will bring problems with family members like substance abuse, mental illness and irresponsibility. The Multigenerational Transmission Process This process entails the way family emotional processes are transferred and maintained over generations. This captures how the whole family joins in The Family Projection Process, for example, by reinforcing the beliefs of the family. As the family continues this pattern over generations, they also refer back to previous generations (â€Å"He's just like his Uncle – he was always irresponsible too† or â€Å"She's just like your cousin Mary – she was divorced four times. â€Å"). Sibling Position Bowen believed In sibling order and that each child had a place in the family hierarchy. He believed that the oldest sibling was more likely to be seen as overly responsible and mature whilst the youngest as overly irresponsible and immature. Emotional Cut-off Emotional cut-off refers to the techniques people use to reduce anxiety from their unresolved emotional issues with parents, siblings, and other members from the family of origin. Some people seek distance either by moving away physically or emotionally using silence, diversion or avoidance of difficult and hurtful topics. To avoid sensitive issues, they may move away from their families and refuse to go home regularly. This strategy may work in the short term to reduce immediate anxiety but over time, the deeper, unresolved problems are toxic towards other relationships. An open relationship is the opposite of emotional cut-off. It is the best way to reduce a family's over-all anxiety. Continued low anxiety permits family members who would like to, to begin the slow steps to better differentiation. Bowen wrote, â€Å"It might be difficult for a family with severe cut-offs to begin more emotional contact with the extended family, but any effort toward reducing the cut-off with the extended family will soften the intensity of the family problem, reduce the symptoms, and make any kind of therapy far more productive. Societal Emotional Processes The concept of societal emotional process describes how the emotional system governs behaviour on a societal level, promoting both progressive and regressive periods in a society. Cultural forces are important in how a society functions but are insufficient for explaining the rise and fall in how well societies adapt to the challenges that face them. The society’s attitudes towards for example different r aces, classes, genders and sexual orientation, have definite effects on the family. In many ways, this is like the Family Projection Process scaled up to the level of a society as a whole. The way a family deals with prejudice, discrimination and persecution is instinctively passed on to their children so that they can survive in their unique environment. The coping practices of the parents and extended family may lead to more or less adaptive emotional health for the family and its members. Normal Family Development According to Bowen, all families lie along a continuum. Bowen believed that all families lie on a spectrum or continuum and that it is difficult to try to classify families into types. If circumstances change, one type of family could change and become another type of family. For this reason, Bowen is credited with being one of the first culturally sensitive family therapists. A normal, adjusted family will have tensions and anxieties but will be balanced in terms of their togetherness and differentiation. A normal family will have good emotional balance and recognise that some problems are external and others come from the individual. There are connections between the different generations in the family and also to the extended family. The transitions for example from adolescence to adulthood are smooth and supported by the wider family. Past pains and joys are shared. Bowen says no matter how we transform and forget the past, these memories of our relationship, still stay alive in us. The danger is the way our former family attachment will shape our new family. At various times difficulties in different relationships, sometimes called dyads, are resolved without drawing in others into their difficulties. The ability to tolerate and support family members with different views supports differentiation and is a sign of a healthy family. Awareness of external societal influences as well as the unique family influences helps a family to become well adjusted. During times of grief and loneliness for example, family members give space and allow the person opportunity to grow. A positive emotional atmosphere with a belief in the virtues of family builds normal family development. Finally, when family members depend on each ther for feedback and support rather than in co-dependent ways, the family develops healthily. Family Disorders Bowen believed that family problems result from emotional fusion, or from an increase in the level of anxiety in the family. He believed that the member with â€Å"the symptom† is the least differentiated member of the family, and is the one who has the least ability to resist the pull to become fused with another member. This person absorbs the anxiety an d worries of the whole family and has the least ability to separate their own thoughts and feelings from those of their family. Families face two kinds of problems. Vertical problems are â€Å"passed down† from one generation to the next. Thus, adults who had cold and distant relationships with their parents do not know how to have warm and close relationships with their children, and so pass down their own problems to their children. Horizontal problems are caused by environmental stressors or transition points in the family development. This may result from traumas such as a chronic illness, the loss of the family home, or the death of a family member. However, horizontal stress may also result from Social Emotional Processes, such as when a minority family moves from a like-minority neighbourhood to a very different neighbourhood, or when a family with traditional gender roles immigrates to a culture with very different views, and must raise their children there. The worst case for the family is when vertical and horizontal problems happen at once. Goals of Therapy Bowen’s therapy was not aimed at changing people or solving problems, it was basically geared towards: †¢ Helping families to inquire and explore their own roles in family problems Making them assume responsibility for their own problems†¢ People learning more about themselves and their relationships †¢ Decreasing emotional reactivity†¢ Improving self-focus †¢ Modifying dysfunctional patterns †¢ Evaluating progress of the family in terms of how they function now, as well as how adaptive they can be to future changes In general, the t herapist accomplishes this by giving less attention to specific problem they present with, and more attention to family patterns of emotions and relationships, as well as family structures of dyads and triangles. Techniques that are most prominent in the practice of Bowenian family systems therapy. Genogram: Bowen used what he termed a â€Å"family diagram† to collect and organise important data concerning the multigenerational family systems. In 1972 Guerin renamed the family diagram the â€Å"genogram. † The main function of the genogram is to organise data during the evaluation phase and to track relationship processes and key triangles over the course of therapy. In the process of assessment, the following are noted: the history of the presenting problems, exact dates are noted, history of the nuclear family, when the parents met, their courtship, their marriage, child rearing, where the family lived especially in relation to the location of the extended family, history of both spouses birth, sibling positions, facts about childhood, past and current functioning with parents The Therapy Triangle: This technique is based on the theoretical assumption that conflictual relationship processes within the family have activated key-symptom-related triangles in an attempt to re-establish stability; and the family will automatically attempt to include the therapist in the triangling process. If they succeed, therapy will be stalemated. On the other hand, if the therapist can remain free of reactive emotional entanglements, in other words, stay detriangled ,the family system and its members will calm down to the point where they can begin to work out s olutions to their dilemmas. Relationship Experiments: Relationship experiments are carried out around structural altercations in key triangles. The goal is to help the family members become aware of systems processes and learn to recognise their role in them. Thomas F. Fogarty developed experiments for use with emotional pursuers and distancers (lartin-drake. com 28/12/2010). Pursuers are encouraged to restrain their pursuit, stop making demands, and decrease pressure for emotional connection and see what happens in themselves and in the relationship. The exercise isn’t designed to be a magic cure, as some people have hoped, but to help clarify the emotional processes involved. Distancers are encouraged to move toward the other person and communicate personal thoughts and feelings, in other words, to find an alternative to either avoiding or capitulating to the others’ demands. Coaching: Coaching is the Bowenian alternative to the more emotionally involved role common to most other forms of therapy. By acting as a coach, the Bowenian therapist hopes to avoid taking over for patients or becoming embroiled in family triangles. The goal is increased understanding, increased self-focus, and more functional attachment to key family members. The I-Position: Taking a personal stand, saying what you feel, instead of what others are â€Å"doing†, is one of the most direct ways to break cycles of emotional reactivity. Bowenian therapists not only encourage clients to take I-Position, they also do so themselves. Another assumption in Bowenian therapy is that confrontation increases anxiety and decreases the ability to think clearly and see options. Therefore, displacing the focus, making it less personal and less threatening, is an excellent way to increase objectivity. This forms the basis for two related techniques, multiple family therapy and displacement stories. Conclusion In conclusion I believe that Bowen developed a comprehensive theory of family therapy which inspired generations. His theory describes how the family shapes the interplay of individuality and togetherness using six interlocking concepts which are: differentiation of self, triangles, nuclear family emotional process, family projection process, multigenerational transmission process and sibling position. In 1970 Bowen added two additional concepts: emotional cut-off and societal emotional process. Bowenian therapy is a process of active inquiry in which the therapist helps family members get past blaming and fault finding in order to face their own roles in family problems. The goals of Bowenian therapy are not to change people or to solve their problems. Instead they see therapy as an opportunity for people to learn more about themselves and their relationships so that they can assume responsibility for their own problems. Contents Introduction Differentiation of Self The Nuclear Family Emotional Process Triangles The Multigenerational Transmission Process Sibling Position Emotional Cut-off Societal Emotional Processes Normal Family Development Family Disorders Goals of Therapy Conclusion Bibliography Bibliography http://www. abacon. com/famtherapy/bowen. html (14/12/2010) http://www. anzjft. om/pages/articles/78. pdf (14/12/2010) http://www. bukisa. com/articles/293438_what-is-the-concept-of-bowen-family-therapyixzz14iOkMQpM (16/12/2010) http://www. genopro. com/genogram/fam ily-systems-theory/ (22/10/2010) http://www. houd. info/bowenTheory. pdf (22/10/2010) http://www. lartin-drake. com/distancer. pdf (22/10/2010) Bibliography http://www. abacon. com/famtherapy/bowen. html http://www. psychpage. com/learning/library/counseling/bowen. html http://www. bukisa. com/articles/293438_what-is-the-concept-of-bowen-family-therapy http://www. thebowencenter. org/ http://homepages. wmich. edu/~macdonal/SW 6680. 05/Friedman. Bow†¦ Contents Introduction