Hospital Organization

Hospitals continue to be the largest segment of the health care industry, measured by economic volume and delivery of a wide range of professional services. HEALTH CARE SERVICES The different segments of the health care delivery system provide various combinations of services. The specific combination offered depends on a variety factors that prevail in a location, including state and local licensing laws, reimbursement structures, availability of medical personnel and facilities, and the demographic details (such as age and industrial distribution) of the potential patient population.The unique aspect of the health care industry from an audit perspective is the health care delivery system – the revenue cycle. The other cycles are essentially similar to those in manufacturing or selling enterprises. Services are generally described by a six-level classification. Those levels indicate, but do not strictly define, the type of organization, the level of medical treatment involved , or the severity of, or prognosis for, the medical situation. The levels are: †¢Preventive – Health education and prevention programs provided by business and other organizations, such as schools and family planning clinics. Primary – Early detection and routine treatment of health problems, such as are often provided by physicians’ offices, industrial and school health units, and hospital outpatient and emergency departments.†¢Secondary – Acute care services, typically provided by medical personnel, through hospitals, using elaborate diagnostic and treatment procedures. †¢Tertiary – Highly technical services, such as for psychiatric and chronic diseases, provided through specialty facilities and teaching hospitals. †¢Restorative – Rehabilitative and follow-up acre, typically provided by home health agencies, nursing homes, and halfway houses. Continuing – Long-term, chronic care, typically provided by geriatric d ay care centers and nursing homes. The growing economic magnitude of the health care system has led to increased regulatory activities focusing on health care. This increase in regulation interacts with a growing demand for more health care and for increasingly technical and complex methods of providing it. The largest and most evident regulatory activity involves reimbursement by state governments. Other regulatory activities are concerned in varying degrees with the availability and quality of health care.There are continued initiatives by state government to link such regulations to reimbursement in order to enforce compliance. The presence of multiple regulatory systems influences the demand for and the nature of professional accounting services required by health care institutions. Those systems often emphasize reporting requirements, and health care institutions tend to view compliance reporting as a major use of accounting data. Auditing services in particular are affected be cause the regulatory agencies rely heavily on the attest activities of the health care institution’s independent accountant.STRUCTURE AND ORGANIZATION Patient care is the essential function of a hospital. Other vital roles include medical education and research. Recently, many larger general hospitals have become total community health centers, providing a wide range of outpatient services in addition to traditional impatient care. One characteristic of the growth of the health center concept is the emergence of such diverse related organizations as real estate holding companies and medical management companies.These organizations are a response to changes in the reimbursement, regulatory, tax and financial environment facing hospital management. Such nontraditional organizational structures and patterns of activity are needed to provide adequate financial resources to support the delivery of health care by hospitals. Some observers see these changes as leading to major multi hospital systems, so that in the future a few major health entities may control the majority of the hospital beds in the country. Hospitals may be classified by type of ownership and mode of operation, as follows: Government – Hospitals operated by governmental agencies and providing specialized services to specific groups and their dependents, such as the military, veterans, government employees, the indigent and the mentally ill. †¢Investor-owned (proprietary) – Hospitals owned by individual proprietors or groups of proprietors or by the public through stock ownership. The objective of such hospitals is to operate for profit. †¢Voluntary nonprofit – Hospitals operated under the sponsorship of a community, religious denomination, or other nonprofit entity.This is the largest category (in number of hospitals), comprising two major types: teaching hospitals and community hospitals. a. Teaching hospitals – Generally university-related hospitals, t heir health care service activities combine education, research and a broad range of sophisticated patient services. Large community hospitals affiliated with medical schools and offering intern and resident programs are also considered teaching hospitals. b. Community hospitals – Hospitals that traditionally are established to serve a specific area, such as a city, town, or county, and usually offer more limited services than teaching hospitals do.Hospitals may also be categorized by the type of care provided, as short-term (acute), general, long-term general, psychiatric, and other special care. The mode of a hospital’s operation and type of care occur in various combinations, such as government psychiatric or short-term pediatric. THIRD-PARTY REIMBURSEMENT OR PAYMENT A major difference between health care entities and commercial enterprises is that the recipient of health care services – the patient – in most cases does not pay directly for the service s. Instead, payment is made by some other organization.The payment is often referred to as a â€Å"third party†. Typically, a hospital’s most significant patient revenue sources are its reimbursement contracts with third parties. In each case, there is an identifiable group of patients whose health care services are paid for, in whole or in part, by the third party. The amount of the reimbursement, as well as the eligible class of patients and other administrative matters, is covered by regulations or contracts. The major third parties are governmental agencies. Of these, the state government is the largest.Medicard is state-administered third-party reimbursement program designed to underwrite hospital costs of the medically indigent and those eligible for certain types of public welfare. Medicare is a third-party reimbursement program administered by the Health Care Financing Administration of the Department of Health and Human Services. State governments have long be en involved in reimbursement for health care services, and their involvement has increased through participation in the Medicard Program. Recently, the continued growth of third-party expenditures for reimbursement has fostered a number of state-based cost control programs.Of increasing importance are a wide variety of controls at the state level, usually referred to by terms such as state rate control. The state government has been quite active in encouraging or supporting such programs. The impact of governmental and commercial third parties on hospital is affected by when the reimbursement or payment is determined and the basis of the reimbursement or payment. Third-party reimbursement systems are either retrospective or prospective. Retrospective refers to third-party reimbursement systems that determine the amount to be paid after the services have been performed.In prospective payment systems, the amount is determined before the services have been performed. Reimbursements or payments are usually based on either the costs (to the hospital) of services performed for eligible patients or the amounts charged by the hospital for such services. The regulations or contracts of the third party contain specific provisions designed to ensure that only certain costs or charges enter into the determination of the reimbursement or payment. There are also provisions to ensure that reimbursement or payment is made only for services to eligible patients.Third-party payers can be expected to continue to refine their approach as the volume of payments increases. The difference between the hospitals established rates for services rendered and the amounts received or receivable from third-party payers known as a contractual allowance and is shown as a deduction from gross patient revenues on the statement of revenues and expenses. PAYMENTS AND SETTLEMENTS Under many retrospective reimbursement and prospective payment contracts, the hospital is paid throughout the year on a n interim basis.The payment is based on estimates of costs expected to be incurred during the year in serving patients. At the end of the fiscal year, a reimbursement report is filed with each third party, and any difference between the final cost settlements, by providing an independent basis for third-party reliance on the hospital’s accounting records. Reimbursement reports typically include cost-finding calculations that segregate direct costs by cost centers and allocate overhead costs from indirect or nonrevenue-producing centers to revenue-producing centers, using one of several allocation methods.Departments that provide direct patient services such as nursing, laboratory, and radiology are examples of revenue-producing centers, while support or overhead units such as laundry, dietary, and administrative services are typical nonrevenue-producing cost centers. This allocation produces an operating cost for each revenue-producing center, consisting of its direct costs p lus its share of indirect costs. After all costs have been assigned to revenue-producing centers, they are apportioned to the various third-party payers. STATISTICSDepartmental activity or usage statistics are employed in most cost-finding methods used to allocate overhead costs to revenue-producing centers. Some statistics, such as square feet of space, may remain unchanged from prior years. The auditor should, however, inquire whether changes have occurred. Simple observation is helpful; a new wing, department, or floor plan means that statistics must be updated. Certain statistical information is generated by the various transaction cycles. Examples of statistics that are generated in the buying cycle are: Payroll pesos – Used to allocate employee benefits, health and welfare costs, and other compensation costs. †¢Hours worked – Used to allocate nursing administration costs and sometimes employee cafeteria costs. †¢Full-time equivalent employees (FTE) â₠¬â€œ Sometimes used to allocate employee cafeteria costs. Other statistics utilized in cost-finding and third-party reimbursement are generated by departmental activity studies and surveys. Examples of such statistics are pounds of laundry, housekeeping hours of service, social service hours, and cost of drugs and medical and surgical supplies issued to nursing stations.Medicare regulations require a study of at least four 2-week periods annually. FUND ACCOUNTING The audit guide prescribes the use of fund accounting for the external financial statements of nongovernment, not-for-profit hospitals. Fund accounting entails the maintenance of separate or group accounts for hospital resources according to the spending objectives set by donors, other outside sources, or the board of trustees. (Investor-owned hospitals are regarded as business enterprises and report as such. ) Two broad classes of funds are used: †¢Unrestricted funds, which encompass assets other than those that are r estricted, as defined below.Many authorities believe that this class of funds should be referred to as general and that the term unrestricted is misleading, since restrictions other than those imposed by donors or grantors may be placed on assets of these funds. A reserve account maintained under a bond indenture provision is an example of an asset that is included in unrestricted funds but is restricted as to use. †¢Restricted funds, which encompass assets that are subject to restrictions imposed by specified external parties, that is, donors or grantors. Examples are plant replacement and endowment funds. AUDIT STRATEGY AND RISK ASSESSMENTIn many ways, the accounting systems and controls that operate in health care institutions are the same as those in any other industry. Because of regulation by governmental agencies and consumer group pressures, however audit concerns for hospital client is expanded considerably. Those concerns, fee pressures because of the nonprofit nature of many institutions, and competition among firms all create a need for this audit analysis to streamline audit procedures and improve audit efficiency as much as possible. In developing an audit strategy for a hospital engagement, the auditor had a thorough understanding of the patient mix.The geographic location of the hospital, the range of service it provides, and state regulations influence the age, financial status, and insurance coverage of the patient population. In particular, the audit strategy will vary depending on whether the services are rendered on a charge-paying or cost-reimbursement basis. If most of the hospital’s services will be paid on a cost-reimbursement basis; the propriety of costs incurred is a primary concern of the auditor. The accuracy of departmental revenue classification is also important in the cost apportionment process.The payment is made either directly by the patient or by third parties based on actual charges billed; auditing statistica l data and departmental cost classification is deemphasized since those data do not affect revenue. In planning hospital audit, it is important to have an understanding of the hospital’s current financial position and financial trends. Analyzing financial ratios may lead to a fuller understanding of the hospital’s operations and problems than could be obtained from reviewing raw data. It is also helpful to compare the hospital’s operations and financial position with those of the other institutions.Inherent risk in considerations in the health care industry revolves around the third-party reimbursement structure. A key concern is billing procedures, which are complicated by the very significant involvement of third parties. TYPICAL TRANSACTIONS, INTERNAL CONTROLS, AND AUDIT TESTS PATIENT REVENUE CYCLE The major source of revenues in a hospital is services provided to patients. Revenue was recorded, at hospital’s established rate, on the accrual basis at t he time services are performed. Patient service revenues are recorded separately by source (laboratory revenues) and by patient type (inpatient or outpatient).Additionally, the source of payment of each patient is essential information that was captured by the accounting system. Hospitals generally billed inpatients after completion of a patient’s stay in the hospital. The actual amount received by the hospital may vary depending on contractual arrangements between the hospital and the patient or a third-party payer. Services rendered to private-paying patients are billed at the established rates, except that courtesy allowances may be granted to doctors, employees, or members of religious orders and charity allowances may be granted as determined by patient needs and hospital policy.To understand the hospital’s patient revenue cycle, the auditor should become familiar with the various functions and departments that may serve patients and should also understand how tho se functions and departments relate to accounting for patient revenue. SUBSTANTIVE TESTS OF ACCOUNTS RECEIVABLE Hospital receivables have several characteristics not normally found in receivables of commercial organizations. First, full-rate charges to patients for services received may be settled for an amount less than the full rate because of contractual arrangements with third-party payers courtesy, charity, or other policy discounts.In addition, large amounts of receivables are paid by third-parties, and payment may be made by a single payer or combination of payers (e. g. , commercial insurance, Medicare, Medicard, workers’ compensation and the patient. ) Since a patient may have more than one insurer, it is possible for duplicate payments to be made on the patient’s account. This results in credit balances in accounts receivable, which are characteristic of hospitals with aggressive billing procedures.The auditor should review the components of these credit bala nces, and if they are significant, consider reclassifying them. Since the hospital must refund duplicate payments, the auditor should review controls over issuance and use of refund checks to determine that they are for valid credit balances and that they are payable to the proper payee. In most hospitals, accounts receivable are classified according to the patient’s billing status, generally using the following categories: †¢Inpatient:Admitted but not discharged (commonly referred to as â€Å"in-house patients†) Discharged but not billed (accounts awaiting final or â€Å"late† charges, or unbilled as a result of a backlog in billing procedures – which might indicate a control weakness) Discharged and billed †¢Outpatient: Unbilled Billed These categories of inpatients and outpatients may be expanded further to indicate private-paying status or third-party responsibility for payment. The existence and accuracy of accounts receivable are normally tested by reviewing subsequent cash receipts.The validity of admitted-but-not discharged patient receivables can be tested by comparing accounts with the daily census report or by relying on compliance tests of admitting function. Confirming balances with patients may be difficult, and the auditor should consider confirming other items, such as number of days spent in the hospital, types of insurance coverage, or, at least, the policy number and insurance company. This information confirms that the patient was in the hospital. Negative confirmations generally produce adequate results for the â€Å"self-pay† or patient portion of the bill.Typical responses for the third-party portion state that the patient believes the bill will be paid by the insurance company or that the patient is unable to confirm because of insufficient information. NONPATIENT REVENUES Revenues from sources other than patient charges consist of interest on invested funds, unrestricted gifts and grants, tr ansfers from restricted funds, and expenditures of restricted fund assets for the benefit of unrestricted (general) funds. Audit steps for material nonpatient revenues should include, but not limited to: †¢Confirming investment activity with banks or an external trustee. Reviewing date and documents underlying gifts, grants, and bequests, such as board minutes, correspondence, and acknowledgement receipts. †¢Reviewing research or grant documentation. †¢Confirming pledges (or otherwise obtaining satisfaction as to their existence) and evaluating their collectability. BUYING CYCLE Payroll. Hospital employees may be classified as professional and nonprofessional. Examples of professional staff are registered nurses and licensed vocational nurses. Nonprofessional employees include orderlies, housekeeping and maintenance personnel, and kitchen staff.Control over both professional and nonprofessional time is critical since salary costs constitute a significant portion of ho spital costs. Generally, the same payroll audit procedures used in other organizations of comparable size also apply to hospitals. Compliance testing of total payroll costs should include tests of controls over classification of costs by department, which is important for purposes of reimbursement and also for cost reporting. Misclassification of a reimbursable cost to a no reimbursable cost center could result in failure to receive reimbursement for that cost.The auditor typically reviews the appropriateness of the account distribution and traces amounts to the payroll register or distribution summaries. Those registers or summaries are tested for mathematical accuracy and then agreed to the appropriate general ledger accounts. Other Expenses. Hospital expenses are typically classified by departmental function (such as nursing services and laboratory services). Proper classification of costs by department is important for financial statement purposes as well as cost reporting and r eimbursement.The auditor should test the propriety of the general ledger account distribution by reference to purchasing documentation. Fixed Assets. Controls over the acquisition of property, plant, and equipment by a hospital should be the same for a commercial enterprise. Some hospital departments own and use expensive, highly specialized equipment, such as nuclear magnetic resonance devices. Department heads should, of course, but that involved in capital budgeting and purchasing decisions, but that involvement should not extend to overriding controls that have been instituted for purchases generally.

Biography of Jon Corzine

Jonathan Corzine was born on New Year’s Day in 1947 and grew up on his family’s farm in rural Illinois. Having learned the value of hard work from his parents, a farmer and a school teacher, he graduated from the University of Illinois at Urbana-Champaign as a Phi Beta Kappa and immediately enlisted in the Marine Reserves. He served for six years as a reservist while beginning his career in finance at the Continental Illinois National Bank. He earned his MBA in 1973 while attending night classes and went to work for Bank Ohio.He moved to New Jersey in 1975 with his wife when he went to work for the New York investment firm of Goldman Sachs where he was named partner in 1980 and CEO in 1984(About the Governor, 2006). The couple had three children, but later divorced (Governor’s Information, 2006). His affair became a public spectacle during his political career with his wife announcing that he may let down the state of New Jersey in the same way he let down the fa mily (Cilliza, 2005).However, this did not deter his political aspirations. Soon, Corzine entered the political spectrum. He made a push for the United States Senate and won the seat in 2000. Five years later, Corzine announced his intention of running for the New Jersey Governor. He focused on using his knowledge and skills in finance to help the economy of the state of New Jersey. As a Democrat, he urged the state to adopt a more progressive economic and social policy (Governor’s Information, 2006).He helped write the Sarbanes-Oxley Act, which attempted to crack down on corporate wrongdoing. He also sponsored the Start Healthy, Stay Healthy Act, which worked to create more health care coverage for children and pregnant women (Jon Corzine, 2008). His career was punctuated by his attempt to apply his business expertise to politics. In 2005, Corzine announced his candidacy for the governorship of New Jersey and vowed to utilize his business acumen which had helped him become a multimillionaire on Wall Street in helping out the state.â€Å"He built his campaign around his comprehensive ethics proposal, revamping the state’s property tax system, building a stronger economy, and improving education and healthcare†(Governor’s Information, 2006) Using 43 million dollars of his own money on the campaign, he narrowly beat his Republican adversary and became the 54th governor of New Jersey in January of 2007 (Cilliza, 2005). Corzine was sworn in as New Jersey’s 54th Governor on January 17, 2006.While in office, he worked hard to raise the sales tax from 6% to 7% even though he had to shut down the nonessential elements of government in order to do it. In addition, he abolished the death penalty in the state of New Jersey, replacing it with life imprisonment. He suffered a critical injury in a car accident in 2007, but has made a recovery and continues to serve his term. About the Governor. (2006). State of New Jersey Office of the Gov ernor. Retrieved 31 March 2008 from http://www. state. nj. us/governor/about/ Cilliza, C. (2005). Corzine Defeats Forrester to Become N.J. Governor. The Washington Post. 8 November 2005: A1u8. Governor’s Information: New Jersey Governor Jon Corzine. National Governor’s Association. Retrieved 31 March 2008 from http://www. nga. org/portal/site/nga/ menuitem. 29fab9fb4add37305ddcbeeb501010a0/? vgnextoid=9db05 b07f60c8010VgnVCM1000001a01010aRCRD Jon Corzine. Wikipedia. Received 31 March 2008 fromhttp://en. wikipedia. org/wiki/ Jon_Corzine#Senate_career Corzine, who made a fortune on Wall Street and spent at least $43 million of it on this race, evidently did not win the vote of his ex-wife, Joanne Corzine.Her quote to a newspaper about how Corzine might â€Å"let New Jersey down† the same way he â€Å"let his family down† with an adulterous affair was featured in Forrester's TV ads. With 95 percent of precincts counted, Corzine had 54 percent of the votes (1 ,120,272) to Forrester's 43 percent (908,796). Corzine Defeats Forrester To Become N. J. Governor Bloomberg Wins Easily; Texas Passes Gay-Marriage Ban By Chris Cillizza Special to The Washington Post Wednesday, November 9, 2005; Page A18

Audit Report Essay Example | Topics and Well Written Essays - 2500 words

Audit Report - Essay Example It therefore means all sectors as well as households have to play a role in order to achieve that goal. This environmental audit report is based on an environmental review of my household which is a flat. The review took place between the periods July 4 and July 17, 2011. Everything that is done in the household has an impact on the environment. Electricity is used for energy in the household. It provides lighting and heating and provides energy to operate appliances. Electricity contributes to the emission of greenhouse gas which has a negative impact on the environment. Waste from household activities also contributes to the emission of greenhouse gas in the environment. All of these activities result in climate change which affects all of us. Water is a scare resource and the way it is used in households has an impact on environmental pollution which is just one of the consequences of climate change which is due also to the irresponsible consumption of water (Household Water Audit ). Overview of household activities My household consists of three (3) persons, two of whom go out to work from Monday and Friday. I attend university and so I am hardly at home during the days. We are scarcely at home for a full day on Saturdays. However, we spend some time cleaning and washing before leaving home for various activities including shopping and entertainment. Saturdays and Sundays are the only days we prepare breakfast and dinner. The microwave is used to prepare meals each morning and each evening for a approximate 20 minutes each day from Monday to Friday. Our waste from Monday to Friday each week is very light since we are away from home for the better part of those days. However, on Saturdays and Sundays it is a bit heavier, especially on Sunday when we prepare for the rest of the week. Environmental impact of electricity use During any week we operate a number of appliances. They number approximately ten (10) and are used at least once per week. The table below shows the appliances in use, kilowatt hour (KWh) used along with the number of hours in used for each day during the period July 4 to July 17, 2011. Table 1 - Electricity used during the period July 4 to July 17, 2011 Electricity Usage Day Air Cond (KWh) Time (hr) Stove (KWh) Time (hr) M/Wave (KWh) Time (hr) Washing machine (KWh) Time (hr) Fridge Time (hr) TV (KWh) Time (hr) Laptop (KWh) Time (hr) Lights (KWh) Time (hr) Hair dryer (KWh) Time (hr) Iron (KWh) Time (hr) Total KWh Wattage 400 Â   800 Â   1400 Â   400 Â   725 8 120 Â   50 Â   18 Â   1500 Â   1500 Â   Â   Mon 2 5 0.4 0.5 0.462 0.33 0 Â   5.8 8 0.24 2 0.1 2 0.09 5 0 Â   0 Â   Â   Tues 2 5 0.8 1 0.462 0.33 0 Â   5.8 8 0.24 2 0.05 1 0.108 6 0 Â   0 Â   Â   Wed 1.6 4 0.8 1 0.462 0.33 0 Â   5.8 8 0.24 2 0.05 1 0.108 6 0.25 Â   0 Â   Â   Thur 2 5 0.8 1 0.462 0.33 0 Â   5.8 8 0.24 2 0.075 1.5 0.108 6 0 Â   0 Â   Â   Fri 2 5 0.8 1 0.462 0.33 0 Â   5.8 8 0.24 2 0.05 1 0.108 6 0 Â   0 Â   Â   Sat 2.8 7 1.2 1.5 0 Â   0.8 2 5.8 8 0.48 4 0.1 2 0.126 7 0 Â   2.25 1.5 Â   Sun 2.8 7 2.4 3 0 Â   0 Â   5.8 8 0.84 7 0.15 3 0.144 8 0.75 0.5 0 Â   Â   Mon 1.6 4 0.4 0.5 0.462 0.33 0 Â   5.8 8 0.24 2 0.05 1 0.09 5 0 Â   0 Â   Â   Tues 1.6 4 0.8 1 0.462

Empowerment and Goal Setting Essay Example | Topics and Well Written Essays - 500 words

Empowerment and Goal Setting - Essay Example It is management's responsibility to create an environment in which that knowledge is brought out and used for the benefit of the people and the organisation. An employee's ability to solve problems, make decisions and take actions based on those decisions, management has often encouraged the first two but has failed to allow the third. (Holbeche 2004, p.60). Three organisations utilising the empowerment process are Delphi Packard (Delphi), Virgin Mobile and Ritz Carlton Hotels, all three organisations are applying the process differently and with differing results. Delphi is applying empowerment as stated in the Holbeche quote from a management perspective, the lead engineer responsible for the day to day engineering management of the Ford Transit Project, has been empowered to request overtime for contractors and permanent staff. The necessity for it and the amount of time required needs to be agreed by senior management. The lead engineer also has the responsibility for giving appraisals and assigning staff responsibilities. All of which merely removes some of the repetitive tasks from the HR department. In opposition the junior staff at Delphi have been given more empowerment as an engineer can act on his decision to make changes to the system without the need to consult the lead engineer.

My Funeral Plan Assignment Example | Topics and Well Written Essays - 250 words

My Funeral Plan - Assignment Example Wakes are overnight stays held at funerals especially on the eve of the burial day. This is a practice that is only common among Christians, Muslims bury their dead immediately after they are pronounced dead. Wakes were initially meant to be moments when the friends and family came together and commemorated their lives with the dead. With the spread of Christianity, Christians started using these moments to have services in which they prayed for the souls of the late and to pray for guidance for those they left behind by them. The services have become so common that others carry them out in churches while others carry them out in homes and places designated for them by the families of the late. Egyptians believed that the bodies of their dead were to be used again by the very dead in their eternal rest. This way, they thus devised a way, of preserving the bodies; mummification. They drained the bodies of all possible liquid and air then covered them tightly in strips of sheets. The b odies survived for millions of years in good shape and this was the origin of body preservation. Given the differing funeral schedules, some people may have their programming running for weeks, a time within which the body of the dead should still be fresh and in good shape. The modern societies came up with ways of preserving their dead with such chemicals as formalin being used to keep the bodies fresh for longer. Electrocuting the dead drains all moisture and air from the bodies thus making them to last remarkably long.

Triathlon Essay Example | Topics and Well Written Essays - 1500 words

Triathlon - Essay Example Many of the enduring triathletes prefer to be resilient to pain and tend to carry their impacted and sometimes senseless (without knowledge) injuries throughout each race till to the finish line. Medical cover is to be arranged at the finish of an Ironman event taking place at Lanzarote in early October. In order to achieve adequate medical support and care, health issues that are common to triathletes must be outlined. Ironman at Lanzarote is considered to be one of the most arduous, all-terrain event for any fittest and able-bodied triathlete. The Ironman event is expected to include three major sub-events consisting of 3.8km swim, 180km bike race, and 42.2km run to the finish line. Any appropriate medical cover can only be provided by priori understanding of different types of illnesses or injuries based on previous therapeutic experiences and gathering of medical information from past records seen in other Ironman races. Most triathletes naturally undergo rigorous cross physical training and are less likely to develop any kind of muscle imbalances. An issue with many young, amateur and firt-time triathletes is that they usually underestimate their fitness level and skill such that they may be good in one event but that does not automatically translate into adaptation for another. All bodily injuries can be classified as either internal or external fatalities. The latter injuries may be knee injuries, wrist fractures, sore toes and blisters, cold shoulder and other injuries from improperly adjusted bicycles [16]. Only a small amount of competitors experience this sought of external injuries. One of the more common medical problems is the triathlete sustains a bad sunburn a few days before the actual race. A serious and unattended sunburn (such as a second degree burn with blisters) can have a damaging effect on how the body is able to adjust the coherent body temperature and sweat loss during exercise. This naturally decrease the ability to control body temperature and sweating can have a negative impact on the triathlete's race outcome. Most injuries that befall triathletes are overuse injuries such as tendonitis or muscle strains, as opposed to acute ones (like when fall of a bike and bruise something). While overuse injuries are fairly common among triathletes, they are relatively easy to prevent and treat, if they are careful. The most effective way to prevent overuse injuries is to prevent and reverse the muscle imbalances that contribute to most of them and allowing the body to have sufficient time to properly recover from any stress developed during training. Through the nature of the postures and repetitive motions involved, triathletes tend to develop particular imbalances that are associated with particular injuries. To correct imbalances, they need to stretch muscles that tend to become shortened through training and strengthen muscles that tend to become weakened. Triathletes should frequently stretch their calves, hamstrings, hip flexors, lower back, neck, and chest, and should regularly performing func tional exercises that strengthen the hips, butt, abdomen, upper back, and shoulders [3, 7, 16, 20]. Tendons and muscles need to have adequate time to recover fully from increases in training to especially prevent chronic injuries. Poor technique is also associated with a majority of

Why zinedine zidane consider to be my hero Essay

Why zinedine zidane consider to be my hero - Essay Example I believe that Zinedine Zidane is the greatest football player of the modern era because of the way he could control a football. He is only one of two players to win the FIFA World Player of the Year award three times (Ronaldo being the other). At club level, he won trophies in three major leagues: France, Italy, and Spain. However, in my opinion, his greatest ever triumph came in the French shirt at the 1998 FIFA World Cup. In the final France were underdogs against a highly fancied Brazilian side. On the day, Zinedine Zidane stepped up to the mark and scored with two headers, resulting in a 3-0 French win. A couple of years later, Zidane also won the EURO 2000 title, helping the French team defeat the Italians in the final. I grew up watching Zidane at the peak of his powers, and I would argue that no one has since been able to reach such heights. In the 1998 FIFA World Cup, the tournament was being hosted in France for the first time in 60 years. France had yet to win a World Cup, so there was great expectation that the team would finally bring home the trophy. At this time, France was becoming a more multi-cultural nation, with numerous African immigrants settling in the country. Even though Zidane was born in Marseille, he had Algerian ancestry. He was thus the ideal person to lead the French nation into a new era. Once the French team became world champions, the nation rejoiced for weeks. Zidane became an instant hero overnight and helped to unite the French people as a result. For many African immigrants, Zidane was the ultimate role model; he came from an Algerian background but was able to become one of the most respected people in French society. To this day, I look up to Zidane as someone who can unite a nation in joy and happiness. Finally, I appreciate Zidane for all the charity work that he has done since his retirement from football. Zidane has participated in charity football matches in

Physical and Social Developement of Adolescents Issues Essay

Physical and Social Developement of Adolescents Issues - Essay Example This paper aims at exploring different issues related to physical and social development of adolescents and the impact of those developmental changes on them. The adolescence period is featured by dramatic physiological changes that in practice leading them to move forward from a child to an adult. Hence, adolescence period is a transitional period, where an individual reaches to the physical maturity. This period distinguishes among males and females quite evidently by developing sexual characteristics, however, the secondary sexual characteristics become visible during prepubescent period. In the prepubescent period, a female may begin to develop her breast buds around the age of 8 years, which take the mature shape with full breast development during late adolescent phase. Apart from that, public hair growth - armpit and leg - has been observed during 9 to 10 years, where the distribution pattern becomes prevalent at the age of 13 to 14 years. Another significant physical change occurs in adolescent females with the menarche2. In general, the menarche occurs after 2 years of prepubescent changes. A female may undergo menarche at early at the age of 10 years and as late as 15 years. However, the puberty is not identified with a sudden onset of pubertal changes in case of males, as it happens with females with menstrual changes. In case of males, the scrotal and testicular changes occur during 9 years of age along with a lengthening of penis size, whereas it reaches to its adult size around 15 - 16 years of age. Public hair growth in the areas of armpit, leg and face is noted at the age of 12 years, whereas it reaches to its adult distribution at the age of 15 to 16 years. The occurrence of nocturnal emissions3 in around every 2 weeks interval consisting of seminal fluid may define the onset of puberty among male adolescents. This typically occurs during the age of 13 years to 17 years. A contemporaneous brisk of growth in height is noticed between ages of around 10.5 to 11 years and 16 to 18 years, with a peak period characterized around the age of 14 years. Another significant change in males occurs with the changes in voice which is usually parallel to penile development, whereas the occurrence of nocturnal emissions corresponds with the peak period of height spurt. Social Development The radical and dynamic changes both at physical and psychological level throughout the adolescent period make it typically distinct from other phases of development. An adolescent, irrespective of gender, experiences an individualized form of self consciousness, sensitivity about the surrounding environment and an increased concern over one's own body image along with excruciating evaluation between own self and peers. An important aspect of the psychosocial development contributing to the adolescence period is adolescent egocentrism. According to Elkind (1967), adolescent egocentrism includes a belief system carried by adolescents that makes them to consider as special and unique which is accompanied with the accomplishment of new psychological abilities. Adolescent egocentrism is characterized with an imaginary audience with an increased self consciousness. Adolescents consider that their people in their surrounding areas, especially peers, observe their activities,

Computer Professional Ethics Journals Essay Example | Topics and Well Written Essays - 500 words

Computer Professional Ethics Journals - Essay Example In this digital age of technology, computer scientists are having difficulty in implementing and controlling the access of information, particularly in various web sites. This is also the case for computer software/programs that are often being pirated (or distributed illegally) across the globe. At some instances, such programs are being illegally adulterated to look as the same as that of the original, thus this can easily apply for intellectual property rights (this scenario had been the case of Microsoft as the Internet Explorer was patterned after Netscape’s technology). With such privacy laws and principles, third-party users and computer scientists will be able to safeguard their rights against â€Å"pirates† who would do anything just to get hold of such technology and exploit it for their own consumption. Furthermore, such laws are essential in safeguarding computer programs or other related information that are critical, not only to the overall welfare of the computer scientist, but as well as to the welfare of the digital

Impressions of what life was like for the colonists Essay Example for Free

Impressions of what life was like for the colonists Essay Life in the new world for the colonists was like nothing that individuals in today’s society can understand. After taking the Would You Have Survived the Colony quiz on the website, it is easy to see that surviving the colonial atmosphere might have been one of the most difficult tasks on earth. This is because of the differences in culture, in food, in work load, and with other important aspects of life that would take an awful lot of adjusting. When the Europeans came across the pond to colonize America, they had a lot of adjusting to do, as well. The first way that they had to adjust to the new world was with the environmental changes. Life in America was rough because of all of the elements. Europe was a flat area with a lot of rain and average weather. When they came to America, they had to put up with mountains, with rivers, and with lots of other elements. There was also the animals that they had to adjust to. Because the United States was just being colonized and modernized, lots of wild animals were running around where people were living. Among them were predators like bears and big cats. When people went out to find food or to cut wood, they had to put up with this nuisance. This was how life was so difficult and it was something that people of today’s culture would struggle with. When taking that quiz, I thought about the clothes that people would wear if they had to go back to that time. I like to be in nice clothes. Though I do not have to have the latest in fashion, I do like to keep up with the times. Back then, the clothes had to last a long time and they had to be able to stand up to the elements. People had to track through the woods, so the clothes had to be able to put up with that challenge. Since there was no air conditioning or heating at the time, the clothes also had to be much more of an insulator in the difficult times. This would be a difficult adjustment for someone like myself if I were to go back in time. The last and most important thing is the overall work ethic and lifestyle that would have to be employed. Every time those people wanted something, they had to work hard for it. If they wanted a fire, they had to cut down some wood and start the fire. If they wanted to eat something, they had to go kill it and cook it. There were no fast food restaurants to go grab food at. Today, people go to work in order to make money to buy nice things. Those people had to go to work in order to keep themselves and their families alive. That was in addition to actually protecting themselves from the elements and the things in the environment that were so difficult. Overall, life in the colonial period was difficult and it would definitely be an adjustment for anyone who had to go back in time and face it. The differences in the economy and with the environment are so profound that people had to go through a whole lot each and every day. The main difference is that there were no days off if you felt bad or simply needed some rest.

Democracy in 19th Century Western Europe

Democracy in 19th Century Western Europe Democracy in 19th century western europe â€Å"How democratic were France, Germany and Britain by 1900?† Table of contents: Part I: Summary; Part II: Outline; Part III: Limitation of this study; Part IV: Democracy in France; Part V: Democracy in Germany; Part VI: Democracy in Britain; Part VII: Conclusion. Part I: Summary: Just over a century ago, the kind of government that existed in these frontline western European states was a far cry from what is seen today. The political earthquake called the French Revolution had its epicentre in France, but its rumblings were felt through most of the continent, as well as in faraway colonies, leaving the politics of most European countries in a state of flux. But the intended harvest of this revolution, an obliteration of monarchy and the rule of law, the indispensable elements of a democracy, took its time to get ingrained in the political systems of these countries, and evolved as a form of government very differently in each of the three countries taken up in this paper. If the advent of Napoleon affected these three countries, and the Vienna Congress stunted France and Germany’s graduation to democracy, the internal political dynamics in all these countries were different from each other’s. In Britain, whose brand of democrac y was mixed, the Reform Acts turned out to be milestones on the road to democracy. Such serious and well-intended steps to democracy were not taken in the other two countries. This is mainly because France kept seesawing between monarchy and autocracy through most of the 19th century, while Germany was a disparate state for most of that century. In sum, in Britain, by the end of the 19th century, a parliamentary democracy, which the nation had been having for a long time, was fairly well established, although under a monarchy. The same was not the case with the other two; in all, Germany enjoyed the least democracy. The reasons for this discrepancy form the backbone of this paper. Part II: Outline: This paper takes up separately the extent to which democracy was ushered in into these three countries. In each of these cases, a narration is made of how democracy developed. Since the nature of this paper is analytical, too much detail is not made of this aspect; this explanation is given only to reinforce the thesis question. The starting point for the evolution of democracy in each of these countries is taken up separately. This is for the simple reason that while the French Revolution happened in France, such an event did not take place in the other two countries. For these, appropriate historically important dates or events are taken up. Part III: Limitation of this study: While 1789 may be termed a signal event for modern democracy, no event of such importance concerning democracy happened in 1900, the cut off date for this paper. However, since this is the period up to which this paper is concerned, it restricts itself to developments in most parts of the 19th century, in which the major themes were unification for Germany, political uncertainty for France, and the reform of the parliamentary system in the Victorian Era for Britain.    Part IV: Democracy in France: France was home to one of the watershed political events of modern Europe, the French Revolution, in which the people rose in revolt with the slogan, war to the chà ¢teaux, peace to the cottages. The gravity and repercussions of this event are far too great to bear banal repetition; however, while the essential aim of the Revolution was to bring an end to the autocratic and inept regimes that misruled the nation, (Frey Frey, 2004, p. 57) the result it sought to instil, democracy, did not have a smooth inception or development, either, suffering from several long and enduring birth pangs. Strangely, for most part of the 19th century, it seemed as if the great revolution had turned out to be no more than an isolated, standalone event. The dividend the Revolution sought to pay, democracy, had to wait for a seemingly interminable period of time to fructify and get implanted in the nation’s political system, because the succession of governments it brought were anything but democratic. Leading political figures of the day, such as Robespierre feared that the system the revolution put in place was one which had a penchant for forgetting â€Å"the interests of the people†, would â€Å"lapse into the hands of corrupt individuals†, and worst of all, â€Å"reestablish the old tyranny† (Cohen, 1997, p. 130) Later decades showed that his prognosis was not far off the mark. The decades following the Revolution saw a chain of events, none of which took the country anywhere near democracy, the avowed aim of the Revolution. The years from the Revolution to the Franco-Prussian War saw political fissures of one or another kind, which had no semblance of democracy, starting with the ascent of Napoleon, perhaps the most powerful dictator the country had ever produced. His defeat was followed by the Restoration of the monarchy; this gave rise to the Revolution of 1830, and the rule of Louis Philippe, till 1848. It took another revolution to bring down his regime, this time in 1848. Finally, this heralded the era of the Second Republic, and the tenure of the fickle Napoleon III, leading to another event of seminal importance for the nation, the Franco-Prussian war, to be followed by yet another Republic, the Third. (Haine, 2000, p. 97) This regime, too heavily weighed down by palace intrigues, scandals, wars and renewed national pride in the wake of a highly rec harged and resurgent neighbour, Prussia, (Wright, 1916, pp. 2-4) was left with little room or time for democracy. Nothing of import happened in the period till the end of the 19th century to necessitate the emergence of a democracy. Part V: Democracy in Germany: Germany’s tryst with democracy in the 19th century needs to be seen in circumstances that were peculiar and unique to the nation’s history. This was when the German people united as a nation for the first time.   They had been a loosely knit confederation of princely states that owed its allegiance to the Holy Roman Empire by the time of the French Revolution; yet, in about a century of this event, they had been cobbled together almost magically under the Prussian banner. A series of moves replete with uninhibited daredevilry, gamble, deceit and sheer diplomatic astuteness on the part of its Chancellor, Otto Von Bismarck had united the German people, ridding them of the yoke of Austrian domination of its peoples. (Snell, 1976, pp. 3, 4) However, Germany had only been united, resulting in the realisation of a long-lasting and cherished dream of a German nation; this did not in any way mean that a democracy had been put in place. Even so, the newly-knit entity did not have the prerequisite groundwork for democracy, suffering from a basic flaw –it â€Å"was constructed by its princes, not by its people. That important fact distinguished Germany from nations like England, France, and the United States, where the constitutions were designed with the consent of the governed. The German Empire was a federation of sovereign states, its constitution created by a treaty among the hereditary rulers of those states. The wars of unification were not revolutionary popular movements; they were narrowly focused international conflicts designed by Bismarck to help Prussia eliminate Austrian power within Germany and to create a new Prussian-led German nation within Europe.†Ã‚   (Turk, 1999, pp. xvii-null22) Whatever spattering of democracy the nation had towards the fag end of the century was limited to social democracy, in which it was confined to labour unions. (Berghahn, 1994, p. 160) Part VI: Democracy in Britain: The year 1815 is considered a benchmark for the politics of Britain, as it was for several other European countries, for the simple reason that this year saw the end of the power and influence of one of the greatest nemeses it ever saw, Napoleon. However, while this was the major issue for the nation externally, Britain had its share of internal problems, as well, during this century. The Industrial Revolution brought in its wake dramatic changes which the nation had to ingest, with both the promises and the pitfalls it spawned. Among the most important social effects the Industrial Revolution had on the nation was a near-explosion in population, and the drawbacks of nascent industrialisation, at which it had no forerunners from any part of the world. Thus, the greatest priority at that time was a set of policies that gave the country social solidity and some element of peace. (McCord, 1991, p. 1) With the high rates of population growth and their atte ndant problems such as high infant mortality being great priorities during the early part of the 19th century, (Brown, 1991, p. 30) the air of politics was abuzz with the question of which of the institutions the British had so assiduously built up over the previous centuries was best suited to give coherence to the society that was changing at a feverish pace. In this milieu, the emphasis for British politics was more over what kind of reform was suited and needed for the society, polity and the economy, rather than which form of government was best suited to carry these changes out. Opinion was sharply divided among the Conservatives and the Liberals about which of its institutions could carry the day for Britain. The unshakable British faith in the monarchy was as firm as ever, not diluting or eroding even slightly on account of these changes. (Park, 1950, pp. 3-5)   In essence, the 19th century, during whose most part Britain was under the rule of one of its longest-reigning monarchs, Queen Victoria, saw the emergence of a peculiarly hybridised, yet often contradictory system of governance. Quintessential democratic institutions, such as the parliament, the judiciary, the cabinet and the local government were alive and well, but functioned under a monarchy. On the one hand, fair and free elections, the ultimate identifier of a democracy, were being held with amazing regularity; on the other, it could not be denied that participation in these elections was limited to the handful of rich and powerful. It was to correct this set of imbalances and to draw more people into the electorate that the Reform Acts were passed. The basic intent of these sets of legislation was the promotion of greater democracy, by drawing the excluded and marginalised sections of society into the electorate. (Pugh, 1999, p. 20) The nation went through three Reform Acts, passed in 1832, 1867 and 1884, whose central aim was increasing the numbers of the electorate. (Hammond Foot, 1952, pp. 212-214) At about the time these Acts were passed, a parallel social and political reform movement, Chartism, was very active. The basic demand of this radical, unionised movement was greater political participation for the working classes, so that the fruits of the Industrial Revolution percolated down to the labour class, too. (Maccoby, 1935, p. 33) However, in the light of the needs of the day, and the priority these Acts had, they met with little success in actually bringing in democracy to the country. What has been said about the Reform Act of 1832, perhaps holds good for the other Acts, too –that they were â€Å"†¦an excellent example of the British skill of muddling through. An aristocracy muddled through to a democracy, taking many of the aristocratic virtues with them; and they muddled through from an age of privilege to an age of numbers. The democratic implications of the act(s) were not in fact revealed for more than a generation†¦Ã¢â‚¬  (Smellie, 1962, p. 164) As a result, through most of the Victorian Era, although efforts were made haltingly towards bringing in more democracy, there was no more than a sprinkling of democracy; even this happened at the grassroots level, being restricted to the municipal level, as a series of Acts were passed at the local government level. (Harrison, 1996, p. 20) Part VII: Conclusion: A study of the thesis question throws up a mixed picture. Overall, democracy, so essential a feature of these countries today, had had to make a bumpy and potholed journey. In all these countries, democracy was nebulous and uncertain in the 19th century, albeit in varying degrees. In Britain, a parliamentary democracy was very much in full bloom, but the inherent love and pride of the British people for their monarchy pre-empted a switch to a full-fledged democratic form of government. As a result, these democratic institutions functioned under a monarchy that controlled the largest empire of the day. In France, the scene was different. In the absence of democratic institutions of the kind Britain had nurtured, the governance the French Revolution brought about vacillated between various kinds, with the result that democracy took a backseat. In Germany, the struggles inherent in a newly unified nation, coupled with its naivety in running its newly developing imperialism resulted in too many squabbles and bottlenecks for democracy. The nation that Bismarck had welded together had the ingenuity to only work under a newly consolidated empire, not having been inculcated the necessary mindset for a democracy. It was never going to be easy for these fissiparous peoples to be administered a sudden dose of democracy, as by definition they had been inured to centuries of localism. By the end of that century, democracy was nowhere registered in the average German psyche. Of all these nations taken up for this study, it can be said that Britain had the highest form of democracy by the end of the 19th century; yet, here too, despite the Reform Acts, which could not be termed a great harbinger of democracy, it was nowhere near what may be termed a pure democracy, something that came so naturally to some of its colonies, principally America.

Performers in Eighteenth Century British Theatre :: European Europe History

Performers in Eighteenth Century British Theatre Eighteenth century British theatre was perhaps the starting point that would evolve into modern theatre. Women started to be allowed on stage and acting techniques were beginning to change. Leading performers were like celebrities with a number of fans. Theatre was an intricate part of the social ladder. In the overall scheme of things the actors and actresses played an important part in making the theatre what it was. Without the performers there wouldn’t really be theatre, so in order to understand the eighteenth century British theatre the performers of that era need to be understood. The social standing of actors and actresses in the late eighteenth century was mostly understood to be of the lower class but they were not always treated so. "Many performers, furthermore, were received everywhere with cordiality and respect. Several of them made marriages with persons of distinction;" (Hogan, cxx). A problem that would often occur to dampen a performer's social standing would be the result of a character they played. People of the audience would often hold the performer accountable for the faults of their character. "For an actress to portray an adulteress was not only immodest, but it would almost certainly induce her to become one in reality; of an actor profligacy and immorality were his chief characteristics;" (Hogan, cxx). In a season that could involve 200 nights of performances over 100 plays may be produced (Hogan, ciii). With this in mind many actors and actresses would need to be available to play a great number of parts. For example, "in 1794-95 Quick's first appearance was on 24 September, his last on 25 May. This is a period of 177 nights, out of which he acted on 149, in 47 different parts" (Hogan, cii). With such an abundance of parts to be learned and understood performers had to develop a system to remember everything. There is no exact detailed system to how performers did this than just completely taking time to focus on the part. Hogan provides an example from Michael Kelly‘s Reminiscences that is perfect in showing the focus and discipline performers had to have. â€Å"Previous to the opening of the newly constructed Drury lane in the spring of 1794 its acting manager. John Philip Kemble, must clearly have had his mind occupied with countless details: the superintendence of a large crew of house servants and workmen, of finances, of advertising, of preparing a spectacular revival of Macbeth.

Community and the Individual in John Fords The Quiet Man Essay

Community and the Individual in John Ford's The Quiet Man John Ford's The Quiet Man is a romantic comedy that demonstrates Ford's world-view by way of symbolic visual devices as well as in the basic plot: the outsider being indoctrinated into a community through the gradual understanding of rituals and rites of passage, as well as the little nuances of everyday life. John Ford, a filmmaker with a strong Irish ancestry and pride in his roots, directed this film about the return of a retired boxer to the town of his birth, Innisfree; the plot is just the backbone of a film which is fleshed out by the ideas Ford expressed throughout all his films: the value and meaning of community, communicated with a unique dramatic rhythm. This dramatic rhythm follows a pattern of assertion -> resistance -> accommodation. Ford also uses many icons (specific visual imagery repeated throughout many of his films which have a consistent meaning and/or function for Ford) to express his ideas, such as the use of doorways, which represent a boundary between a safe area and a dangerous one, and the watching/waiting shot, which shows someone in the throes of hope or sorrow, and demonstrates homecomings or departures. Other icons found in the film, and the larger body of Ford's work, include the horizon shot, which shows the passage from one mode of life to another, and the parade/procession, which displays community harmony, usually used in a showing of community success. Also used is the reaction-shot, which serves to appraise the importance of a dramatic happening through the reactions of various characters, and lastly and very importantly, the shared imbibing of spirits, which is part of any sound celebration in Ford's world. The opening sce... ...mily makes life easier and more pleasurable. Ford uses his icons to show the passing from one situation or lifestyle into another (such as horizon shots: from the American life to the Irish, or from the single life into the married) or to show the community in harmony (processions/parades, and shared spirits). His unusual dramatic rhythm is felt on a larger level (Sean's assertion into the community, the resistance of Red Will and later Mary Kate, the accommodation of the donnybrook and the final dinner scene) as well as in each individual scene; this progression from assertion to resistance to accommodation, paired with the iconography, gives The Quiet Man a flavor and style all its own, and with the gorgeous Irish countryside as backdrop, the result is an essay on the ultimate ideal situation of community harmony and the individual sacrifice it takes to achieve it.

Gullivers Supposed English Superiority Essay -- essays papers

Gullivers Supposed English Superiority Gulliver’s typical Anglocentric Enlightenment views are best exemplified in Chapter 1 of Part IV of Gulliver’s Travels. The long paragraph, in which he describes his encounter with the Yahoos as well as the circumstances leading up to it, illustrates the climax of his Anglocentric views, after which his English pride begins to gradually degenerate and his desire to emulate the Houyhnyms arises. His English pride in this paragraph is demonstrated by his resolution to trade his life with the local â€Å"Savages† using â€Å"Toys† as his only means, his judgment of the Yahoo’s lack of comprehensive language ability, and his ever-present disgust for bodily functions. As the passage opens, Gulliver considers his situation and decides â€Å"to deliver [himself] to the first Savages [he] should meet; and purchase [his] life from them by some Bracelets, Glass Rings and other Toys, which Sailors usually provide themselves with in those Voyages.† Despite all his previous voyages in which Gulliver encountered people who were not at all savage (and possibly more civilized than him), he automatically assumes again that people in territories outside of Europe will be inherently savage. Not only does he underestimate their level of civilization, but he then proceeds to assume that the Native people will be intellectually inferior when he believes he can buy his life with what he himself refers to as â€Å"Toys.† Gulliver’s belief, however, is not completely grounded in arrogance because imperialistic powers did trade cheap jewelry with the Native Americans for furs or even land. Using this logic, Gulliver feels he can extend trading â€Å"Toys† for life. He feels that if they are dumb enough to trade furs f... ...e from the Houyhnhnms. The excrement itself is not the reason behind his pride. Nobody would want to be covered in it. The excrement, however, is the major foundation for Gulliver’s loathing for the Yahoos and he would not have been so affected by it had he not lived in a society which is ashamed of its natural processes. In his novel, Swift does not use the Yahoos to show the evil of man but rather, to show the potential for evil that man has. Gulliver, however, takes his notions of judgment, and presupposes his intellectual superiority which feels he confirms based on the Yahoos’ lack of language and their not-so-warmhearted welcome. As he gradually begins to believe that all humans are at the Yahoo level, however, his Anglocentric pride fades. Thus, this passage is effectively the last time we really see Gulliver act on his presupposed English notions.

Contribute to the Support of the Positive Environments

MU2. 8Contribute to the support of the positive environments for children and young people 3. 1Explain how to effectively care for children and young people’s skin, hair and teeth In every setting it is essential that children’s learning curriculum for personal care covers their skin, hair, teeth and overall personal hygiene. When teaching about skin, children and young people should be encouraged to wash their hands after using the toilet or before eating. We should also encourage them to wash themselves in the morning and before bed.Encouraging children to wash their faces (having individual flannels) is a good way to enforce this. We must point out to them the importance of the water temperature so they know the difference between the hot (red) and the cold (blue) types of taps, to avoid them scalding themselves, although in the setting children should not be using warm water unsupervised. Babies are a little different when skincare is involved. Their nappies must be changed regularly to prevent infection, and the skin must be moisturised well.It is important that we speak with parents about each child as some children may have allergies or skin conditions such as eczema. This may lead to them only able to use certain skin products and not being able to use soap. Personal hygiene and care are important to the child’s development when growing up. We also need to teach children about sun care and the dangers the sun can have on our skin if we stay out in it for too long or at the wrong times, without using sun cream and covering up our skin as much as possible as too much exposure to the sun can cause skin cancer.Babies under 6 months should always be kept out of the sun so it is important that we have sheltered areas for the babies. Children should wear sun hats and t shirts and ensure their faces are protected. When looking after hair, again we must discuss this with the parents as children may have allergies and require specific product s. African-Caribbean children sometimes rub oils into their hair to keep it in good condition; they may also use a special comb. Head Lice can often be an issue in my setting.If a child is infected with head lice it is important that a note is sent home with all children in the class to ensure all parents stay vigilant, so if the spread they can be treated immediately. This will help to stop them spreading. Advice might be given to parents and special combs or ointments must be used to kill them. Ensuring children know about the importance of keeping their teeth clean and healthy from an early age is equally important. We must ensure they know how and when to clean their teeth and by the time they are older, brushing their teeth twice a day should become part of their routine. . 3Explain how a positive environment and routine meet the emotional needs of children and their families When considering a child’s needs and routines in your setting, it is important that we communica te with the parents and find out a little about the home setting so we can carry it on when they come into our care, the more we talk to the parents the more we can help the child’s emotional needs and routines. If parents are working full time and the child is in our care all day, the parents may require the child to have a sleep or rest period throughout the day.This will enable the parents to have more time to spend with the child in the evening when they are at home. Depending on the parents requests really comes down to how much rest time the child will have in the setting and at what times. In some cultures the children go to bed at the same time as the parents so they may have more rest time during care hours than others. If a child is unwell, they may rest for a lot of the day. However the amount of rest or quiet time a child has during the day, and depending on the requests from parents, it is important that the child has routine.Careers soon get to know when the chi ld is tired and as the child gets older, they come to know their routine and it is important that as careers, we stick to it. Children feel settled and more secure when they know their routine and when changes are made it may disrupt them. 3. 4Describe the importance for physical and mental well-being of balancing period of physical activity with rest and quiet time It is important that we as careers balance rest and play as developing and practicing their physical skills will help them in their overall development.We should ensure that the setting is well equipped to give a wide variety of experiences in a safe environment. Equipment should be provided for both indoor and outdoor play. Soft play areas are good for to develop their ‘gross motor skills’. Some smaller settings may have to divide an area off for their physical play and rest area. Whilst other larger settings may be equipped with outdoor play areas such as climbing equipment, football pitches or an obstacle course. Getting the balance right is essential as children who are well rested will benefit more from the physical activities.

Poverty and the Global Sex Trade Essay

As the global economy continues to slide downhill, the global poverty case worsens. Major businesses are forced to shut down, causing more and more people to lose their jobs everyday. People are willing to do anything just to earn money in order for them to put food on their plates. Because of this, many are forced to do things they don’t even want to do. This is the case of the global sex trade. Fueled by the worsening global poverty, more and more people resort to prostitution in order to survive. The culprit: poverty Before we discuss the growing problem of global sex trade, we should focus first on its main cause: poverty. In the 2005 World Bank report on poverty, it is stated that almost half of the world’s total population or more than 3 billion people live on less than two and a half dollars a day (Shah, 2009). Also, around 80% of all humanity lives on less than ten dollars every day (Shah, 2009). With that established, we can say that majority of the people are suffering from poverty, pushing us to doing whatever we can to earn money for our survival. The facts mentioned above were taken even before the global economic crisis that we’re experiencing now. So if we consider it as another factor, it is easy to assume that the global poverty problem even worsened. From what I’ve read, I can say that everyone is affected by the global poverty problem. Even the rich people are shutting down their businesses. But still the ones more affected by the worsening case of poverty are the poor people. They are poor to begin with, so as the poverty problem worsens, their situation also worsens. They’re poor even when they have a job, so when they get fired or laid off because of the global economic crisis, then they’ll be the ones who will be forced to do anything just to earn money. They’re more likely to commit crimes or be involved in prostitution not because they wanted to, but because they have no other choice. The crime: global sex trade We have now established that poverty could push people into doing things they don’t want to do. We now focus on the specific problem of sex trade or sex trafficking. According to Sarah M. Gonzales, as spokesperson of Captive Daughters Organization, sex trade acts â€Å"as the delivery system for prostitution† and that it involves a lot of young, poor women and even under aged girls turning to sex trade and prostitution as that they would be able to provide for themselves and their families because they’re left with no other choice (Gonzales, 2008). What most of us don’t know is that usually, sex trade is a big business, wherein some people are exploiting others for their own profit. It is a big business, coming in second to drug and gun trafficking worldwide. According to the United States government, the profit that criminals make out of the sex trade business can reach up to $9. 5 billion annually. There are efforts to curb this problem, including the arrest of the people behind major sex trade business. But as the poverty problem worsens, more and more people resort to this business despite its illegal, exploitative nature. The trade has continued to grow worldwide, as we continue to suffer more with poverty. In order to address this problem, two aspects should be addressed properly. One is capturing the criminals who orchestrate the sex trade, and the other one is addressing poverty, which is the main reason why sex trafficking continues to proliferate. The victim: the youth For me, I am against sex trade, and with the worsening of its global condition, I firmly believe that we should give our best efforts to solve this problem. In order to further understand why we need to give more focus on this problem, we have to look at the ones who are directly affected by these problems. It isn’t really the middle-aged working class who suffer more from this problem. It’s the youth who bears this burden in their shoulders. At times of need, these young men and women are compelled to risk their bodies and their lives just to earn money to support their family. They’re the ones exploited; the ones who are supposed to be our future would end up getting exploited and abused all because of poverty. This exploitation of the youth in sex trade is not confined to one part of the world only. It affects every corner of the globe, rich and poor countries alike. As long as poverty exists, the youth will continue to be exploited and be a global commodity in the sex trade. According to Stephan Faris, a WEnews correspondent, a foreign prostitute in Italy could make â€Å"far more than Nigeria’s average income of less than a dollar a day† and this could be a very encouraging deal for a girl’s family to send their daughter into sex trafficking (Faris, 2002). When sex trafficking became popular, Nigerian girls were seen as good for making money, though before they were viewed as something dispensable (Faris, 2002). They found their worth only as a source of income for them, so the families are really open to sending their daughters to sex traffickers, not minding where they’re sent. It is a pretty harsh environment for these young women, because their only chance to survive is to sell themselves for sex, and in foreign soil, they have no one else to rely on except themselves. At a very young age, they have to experience such things already, all because of poverty. The adverse effects of Global Sex Trade Another reason why I believe that we should give more attention to worsening case of global sex trade is its adverse effects. These outcomes affect not only those directly involved with the sex trade, but also other people in our society. Probably the most evident effect is the increasing rate of HIV/AIDS prevalence. In a United Nations report made available through the U. N. Wire, it is said that â€Å"the influx of sex workers has sparked fears about the spread of AIDS† in various places including refugee camps, communities, and a lot more (Nuhu, 1999). The situation is worsened because some people, including government officials, lack a sense of commitment to address this problem, and the people living in the community have very limited understand about these diseases. It is also said that with the worsening case of poverty, those who are likely to be affected by HIV/AIDS are the young children who are trying to make a living out of prostitution. Solving the problem For me, I can see this as a challenge to us all. Of course, we have to consider ourselves first before we deal with others, especially in this time of need. But still, there are some things that we can do to help solve this problem. One is through information. We can contribute to the solution by spreading what we know, about the causes, the victims, and the effects of this problem. The people who are able to give or lend a hand should do so, especially if they have some extra money or help that they can spare. Even though we are dealing with the poverty problem ourselves, we could still do something to stop another problem like sex trade from worsening. It does not only protect the young people who engage in the trade, but it also protects the whole community, including us. References: Faris, S. (2002). Italy’s Sex Trade Pulls Teens Pushed by Poverty. Retrieved April 3, 2009, from http://www. womensenews. org/article. cfm/dyn/aid/1005/context/archive Gonzales, S. M. (2008). Poverty & Sex Trafficking. Retrieved April 3, 2009, from http://www. captivedaughters. org/gatesfoundation. htm Nuhu, A. (1999). Poverty Fuels Commercial Sex Trade, HIV/AIDS. Retrieved April 3, 2009, from http://www. unwire. org/unwire/19990618/3267_story. asp Shah, A. (2009). Poverty Facts and Stats. Retrieved April 3, 2009, from http://www. globalissues. org/article/26/poverty-facts-and-stats

Management and Harbin Engineering University

Question1 – Please give a brief summary of your current recreational and leisure activities, including sports and hobbies. * †¢I am a grade eight pianist and play a number of other musical instruments including guitar and drums. I used to be a member of a band for two years and participated in a number of performances. I successfully organized two Christmas parties for the department when I was in Harbin Engineering University. †¢I enjoy playing basketball, swimming, playing pool as the methods of relaxation. Question2 – What clubs and societies are you a member of and in what capacity? * I worked as a team member of the event management section belonging to the student union of University of Strathclyde. â€Å"Battle of Bands† is one of the event I worked for with five team members to deal with the Finance and Marketing parts. Set up the budget and successfully generated funding from companies. Question3 – What factors have influenced your career choice? I am an enthusiastic team player and appreciate the value of working well with others. I have a natural affinity towards problem solving and enjoy reading and researching developments in the financial industry. During my spare time, I found myself reading and researching stock market data and investing in a portfolio of my own. I was frequently asked to completing tasks at short notice, which required me to have great organizing skill and work well under pressure. My general interest and passion for the industry is one of my principal reasons for pursuing a degree in Finance. Question4 – Outline your career ambitions and objectives. * My short-term objective is to work in a fast growing company which can provide me with great opportunities to add value to the company by using my education and variety of experiences and eventually increase its bottom line. My long-term objective is to become a qualified professional and a considerable manager or leader of the company. On the other hand, I will attain the professional qualifications such as CFA, ACCA, etc. Question5 – At KPMG our global values guide the way that we interact with each other and help to create our open, friendly and supportive culture. Please tell us about a situation where you have used two of KPMG's values to achieve a positive outcome. *

Virgin Atlantic Case Study

Atlantics primary problem is that they were operating in the middle of the optimal utility model. Their slogan had become â€Å"Offering a First Class service at less than First Class fares†. In which Virgin Atlantic Is offering high quality at a low cost, which keeps them In the middle and not profitable. It seems that Virgin Atlantic did not take Into account that offering a premium service as they were would come at a premium cost for them and when throwing In low cost fares Into the mix they were reading a loss and expectations they will not be able to sustain for a long time.Starting off as a low cost premium airline aimed towards the business class may have been there way into the market and obtain market share but at some point they needed to work their way out of the middle of the optimal utility model and shift either towards high quality or low cost, not both simultaneously to stay profitable. Seeing that there number one goal was to provide premium innovative servic es/ products they could have gone the route that Apple Inc. As done by providing innovative premium products at a premium prices rather than setting themselves up for future losses.A recommendation for Virgin Atlantics primary problem of operating In the middle of the optimal utility model, In which consumers want either high quality or low cost products and services. Virgin should keep moving forward with innovation and providing a premium experience for all of their passengers but do it at a higher price so that they do not create any losses. Another route to go in would be to become a upper low cost provider for their business class niche and stop spending on infilling entertainment and amenities and focus only on cutting costs which would allow them to be profitable as a low cost air transportation provider.Another secondary problem is that during Virgin Atlantics pursuit to be innovative, top management neglected to make innovations that would help the company in terms of lower ing costs and Increasing profit. They only focused on innovations that benefited the consumers and not any self-interest. For example when Virgin Alertness management team decided that they did not want passengers to feel bored, they came up with innovative ways to keep them entertained during their flights such as pioneering individual video screens for every seat.But innovations like that did not help them cut any costs or increase fares significantly enough to increase profits or reduce costs. A recommendation in regards to creating innovations to help reduce costs and increase profits would be for Virgin Atlantic Airways to partner with small shipping impasses who could buy cargo space on Virgin Atlantic flights that are not at full capacity, so that they can generate more revenue on flights that are not traveling full of passengers.Another Innovative Idea would be to use the Individual video screens that they pioneered as ad space in the Mid and Economy class section of their p lanes. By doing so Vulgar Atlantic would be able generate additional revenues by selling ad space to advertisers, which would allow them to lower their cost per route,

Effective Managing Systems Essay Example | Topics and Well Written Essays - 2000 words

Effective Managing Systems - Essay Example As a result, when the activities are already set to be done, the situation is simply controlled by those who know what is going on. Other officers become left-out in the air and the situation becomes tough for them as they act as though they know what is happening when actually they don't. The tension between the officers themselves stretches out to the members of the organization pulling down the unity of each team and brings down their activities to nearly "zero" results. The symbolic frame emphasizes the concept of culture as a central role in leadership. Leaders should know they must work simultaneously on staff needs and skills, on goals and roles and the dynamics of political power and conflict. But there is something that operates beyond all these, an intangible manifestation that reflects the ethos or climate of the university. In Bolman and Deal's (2003) terms, "what is most important is not what happens but what it means." In SCG and BSA's case, this frame is portrayed by the interpersonal relationship that the officers have towards the other members and towards themselves as well. This particular fame of leadership helps the leaders recompose themselves for the sake of the whole organization's benefit. The fact is that this is the easiest issue that needs to be dealt with in Bryant University. Meanwhile, the structural frame emphasizes the importance of formal roles and relationships. "Structures-commonly depicted by means of organizational charts-are created to fit an organization's environment and technology" (Bolman and Deal). The focus is on organizational direction and goals, roles, policies, procedures and co-ordination and planning. The structural processes in the school provide the medium by which clarification of direction, roles and documentation of policies and procedures can be communicated and undertaken and, therefore, is a means by which the vision of the organization is put into practice. In the Senior Class Gift Case, the structural frameworks for organizational planning are created to show the direction, roles, policies and procedures. The SCG is coordinated and systematically managed through a process of collaboration, in which goal-setting, policy-making, planning, budgeting, implementing and evaluating are integrated. However, the result seemed to lead to unsystematic, fragmented processes which have caused frustration and ineffectiveness when dealing with other organizations in Bryant. To be able to see closely on the issue's solution, this case analysis paper shall make use of the HR Frames and The Political Frame to be able to see what other reasons are there for the failures of the two major organizations being discussed. The treatment to the problem shall be based upon Bolman and Deal's (2003) Reorganization of key concepts embodied in leadership theory into the different categories of structural arrangements of organizations. Indeed, it is believed by the author of this paper that one of the key solutions to this particular problem is to examine the capabilities of the

Caring for Children and Adolescents Assignment Example | Topics and Well Written Essays - 1000 words

Caring for Children and Adolescents - Assignment Example The idea that one of the best ways to combat the dangers associated with teen drinking is to step up enforcement is certainly a tempting one. Firstly, it comes from and invokes a great deal of time-honored tradition – the idea of using punishments for prescribed acts has been a fundamental part not just of many of the most important legal traditions in the world, but is also still heavily used in the parenting of children of a wide variety of ages. It simply makes sense that if the consequences for being caught drinking are significant, they will out-weigh Furthermore, there is a legitimate argument for the idea that having no or minimal enforcement for a law or policy, such as forbidding teen drinking, implicitly condones such actions, and that to demonstrate seriousness about fighting teen drinking, we must make the consequences of doing so severe. These arguments are especially valid when discussing one of the root enablers of underage drinking: adults willing to sell or pr ovide alcohol to minors. As drinking under the legal limit is (obviously) illegal, every time a teenager drinks there is always an adult who was willing to sell liquor to them or give it to them despite their young age, or who failed to do due diligence by guaranteeing identification was true and accurate. The adults who do this have been trusted by society because they are considered mature enough to understand the consequences of their actions, so if they are mature enough to by alcohol they should be mature enough to ensure it does not reach the hands of under-age drinkers; if they fail to do so then they should be prepared to face the consequences of their actions, even if they are serious. Finally, putting constraints on associated activities, like establishing a curfew, can give law enforcement justification for interrupting dangerous behavior and getting teenagers home safe. There are many reasons to consider enforcement improvements could reduce the harm from teenage drinkin g.

Principles of Entrepreneurship class, Extra credit case study

Principles of Entrepreneurship class, Extra credit - Case Study Example s market segment based on their discretionary incomes (pertaining to the young professionals which constitute a significant portion of 40% of the target market segment). Some financial data can also be obtained on the rest of the target market, which are the college students (40%) and the local music scene enthusiasts (20%) on how much they can spend on some of these discretionary entertainment expenditures, which can evaporate if there is a recession. The business environment section of this case study is too brief and gives only a very cursory approach to the whole entrepreneurial venture. Perhaps more information should be a necessity of the project proponents, especially if they intend to raise venture capital or will likely borrow additional working capital from commercial banks. All additional information should be a plus, since it would show they had done their homework and in turn will convince potential investors in the future. An example is actual population figures that comprise the so-called younger generations and their percentage to the entire local population. Another example will be a more detailed copy of the revitalization plans of the city, which can affect traffic routes and congestion or availability of parking areas. Zoning regulations also need to be looked into, so as to determine the most favorable location for the new bar. What is its competitive advantage? The only combined bar, music venue and specialty liquor lounge within the area. The closest competitor is the Sub-Zero Bar, which incidentally also offers vodka, similar to the Noiz Vodka Bar in terms of its specialization in the liquor industry as the main form of client offering. However, this type of competitive advantage supposedly enjoyed by the Noiz Vodka Bar once it opens is something that is not easily defensible, as any other local bar within its immediate vicinity can change their strategy and also offer a similar type of packaging of products and services for their

Intro to Mngt Essay Example | Topics and Well Written Essays - 500 words

Intro to Mngt - Essay Example Management is a generic term which can be applied to anything undertaken. It could be management of any kind of task. While business pertains to larger entity and usually involves more resources consumption, more manpower utilization and ultimately broader scope. Management usually requires more clerical and on the paper activity while business may be conducted in aloofness from the on the paper procedures and documentation. Business can be that of commercial level and outdoor activities. Management at the same can be applied to businesses while the term is non exclusive one towards management. In other words, each has their own domain yet management being implementable to business, while the latter may not be implementable to the former. Classical Approach of Management came to fore at a time when the industrial development rose up and the need was felt for making use of the industrial environment in a better way. As a result different modes of classical approach were introduced which are vis a vis: Each has given flexible options in their own way and have improved the manner in which businesses were being conducted in past. The proponent of this theory was F.W. Taylor (Raju & Parthasarathy 2004). While scientific management approach is reliant on the technical knowledge and based on that knowledge the execution according to the desired manner. In a collective way, these three models have paved way for the current state of managerial development and the fruit being extracted from it in form of high productivity and satisfaction of all the stakeholders. Bureaucratic management model was more focused on public administration and the working and governance of the controlling lines such as political and line management. its traces can be stretched back to 18th century and the pioneer behind this idea was Max Weber. Out of these three, administrative management provides more options, for the mere reason that it takes

Astronomy - Dark Matter Essay Example | Topics and Well Written Essays - 1000 words

Astronomy - Dark Matter - Essay Example 23 percent is dark matter, which we cannot observe and is invisible to us and 73 percent is dark energy which is countering the effects of gravity and hence driving the expansion of the universe. The idea of dark matter came after observing the motion of spiral galaxies like our own Milky Way. Motion of the stars in Andromeda Galaxy, which is our nearest, was observed. In case of spiral galaxy, it was expected that the stars at the outer layer or arms of the galaxy would move faster than the ones on the inside to keep up with the shape of the galaxy. The observations, however, were contradicting this notion and readings showed stars at the outside moving with almost the same speed as the inner stars. Since gravity depends on mass of the object, it was calculated that the visible mass of the galaxy was not enough to keep it together. The anomaly in the motion of spiral galaxy suggested that the mass of the galaxy might be more than it seems. We see circular motion all around us in the universe from the motion of our planets around the sun and in a similar way motion of stars around galactic center. Calculations suggested that the visible mass of the galaxy did not have enough gravitational force to overcome the centrifugal force in spiral galaxies and with the mass of visible matter; the galaxies would lose their spiral shape and break away. Since, this is not the case and we see spiral galaxies all around us; there must be invisible matter that seems to have a gravitational effect but does not interact with visible matter. This invisible matter is called dark matter and it has mass which in turn gives it gravitational force. An explanation for this missing mass was given that red dwarfs or remnants of supernovas which are difficult to observe because they are low light sources, could account for this missing mass; but, the idea was soon ruled out because the missing mass discrepancy could not be justified with even dwarf galaxies. Dark matter may not be visible to us, but, there are strong observations pointing towards its existence. Gravitational lensing is an effect which points towards existence of dark matter. As per Einstein’s theory, light bends with the gravitational effect of massive objects. Dark matter does not interact with light, but, because it has mass, light from distant galaxies bend around areas with dark matter. The area of dark matter in between the telescope and the galaxies, act as a giant lens and distorts the image, magnifies some galaxies and even causes circular lines distortions typical with common lenses (Kleingrothaus and Arnowitt 27). It is further observed that galaxies form within clumps of dark matter. Dark matter is thought to be the skeleton aiding in formation of galaxies. It is still not completely understood how the galaxies form, but when computer simulations are run for creation of galaxies with only the visible matter, the result point towards a failed galaxy that could not hold itself togeth er. However, with the inclusion of dark matter or extra mass, the evolution of galaxies as per the computer simulations line up with the images we observe in the universe (Clavin 2). Visible matter joins in the clumps of dark matter and stars initially form because of increased effect of gravity. Over time galaxies evolve from elliptical to circular disks and eventually in their present form that is spiral galaxies. The mystery of dark matter questions

Critically discuss the influences from outside accounting which have Essay

Critically discuss the influences from outside accounting which have affected the development of financial reporting in various countries - Essay Example As a point of departure accounting is a product of the environment and all factors attributed to the outside of accounting such as politics, legal framework among others will automatically influence the manner in which the accounting system of a nation operates differently from those of their nations. This brings us to the aspect of political systems. Various nations across the nations embrace diverse types of governance systems which immensely influence the type of accounting systems to be embraced across its borders. For instance, some of the political systems practiced include the multi-party democracy, one-party systems, traditional monarchies, military dictatorships and dominant-party systems (UNITED STATES, 2007). It is imperative to note that, the higher the level of a political system in terms of freedom, the lower the rank of a nation. This immensely influences the standards of the accounting systems that are embraced in a particular nation. For instance, the political syste ms of a nation stand a position of determining the nature of the economic structure a nation embraces hence determining the accounting patterns (TSAMENYI & UDDIN, 2009). Some nations can import or export accounting standards and practices; this brings the discrepancy of the accounting systems embraced by diverse nations. In addition, the element of political freedom of a nation is critical in the development of an accounting and reporting systems guided by the full and fair disclosure principle. In essence, when the populace is not allowed to make independent electoral choices, then the possibility of influencing accountable and transparent governance principles which will enable establishment of an accounting profession or system that is founded on the full and fair disclosure principle is low. Similarly on the side of legal systems, the same case of lack of influence in the formation of these systems defines