Borderline Personality Disorder and Substance Abuse Essay

This paper will examine the results of four studies: One is a prospective follow-up study, one is a prospective naturalistic study, one is a case control study and the last one is a randomized clinical trial. They are on borderline personality disorder and substance abuse articles by Walter et al. (2009), Zanarini et al. (2010), Gratz Tull, (2010), and by Linehan, Schmidt III, Dimeff, Craft, Kanter Comtois, (1999) respectively. The hypotheses, methods and results will be summarized. The future research areas suggested by Walter et al. (2009), Zanarini et al (2010), Gratz Tull, (2010), and by Linehan et al. (1999) will be discussed along with the value of their studies to the field of psychiatric rehabilitation. In conducting†¦show more content†¦(Walter et al. 2009) The results of the article by Walter et al. (2009) supported the hypothesis, indicating that people with BPD have a higher rate of SUD as well as alcohol and drug dependency. The rate of new onset of alcohol use disorder and new onset of drug use disorder was 7% higher in the BPD group when compared to the OPD group. After 24 months of follow-up approximately half of the people who had BPD showed stable remission of diagnosis. In addition, at baseline, the people who were remitted with BPD had 57% higher frequency of drug use disorder and 42% higher alcohol use disorder. The rate of new onset of SUD was 11% higher in the non-remitted groups. The results support the hypothesis in which people with BPD have increased rates and severity of SUD when compared to the OPD group. For future research Walter et al. (2009) suggest adding an increased variety of personality disorders, including ASPD, gaining a better understanding of substances used as well as examining stressful life events experienced during study, and obtaining a larger sample size for those in remission. The major limitation of this study was that the researchers could not exclude additional comorbid personality disorders such as mood disorders. In a prospective naturalistic study, Zanarini et al. (2010) examined the prevalence of SUD in people with BPD and OPD in a prospective ten-yearShow MoreRelatedBorderline Personality Disorder ( Borderline )1361 Words   |  6 Pages Borderline Personality Disorder is named borderline personality disorder because at one point in history they considered this disorder to be on the â€Å"borderline† between neurosis and psychosis. Borderline personality disorder is a severe mental disorder that impacts an individual’s behavior, relationships, and mood. The disorder usually begins during adolescence or young adulthood. People with BPD have a tendency of rapid change in attitude or feelings toward others because they cannot regulateRead MoreBorderline Personality Disorder: A Literature Review Essay1589 Words   |  7 Pages The history of BPD can be traced back to 1938 when Adolph Stern first described the symptoms of the disorder as neither being psychotic nor psychoneurotic; hence, the term ‘borderline’ was introduced (National Collaborating Centre for Mental Health, 2009, p. 15). Then in 1960, Otto Kernberg coined the term ‘borderline personality organization’ to describe persistent patterns of behavior and functioning consisting of instability, and distressed psychological self-organization (National CollaboratingRead MoreBorderline Personality Disorder ( Bpd )932 Words   |  4 PagesBorderline personality disorder (BPD) is an emotional disorder that causes emotional instability, leading to stress and other problems. With borderline personality disorder your image of yourself is distorted, making you feel worthless and fundamentally flawed. Your anger, impulsivity and frequent mood swings may push others away, even though you desire loving relationships. It is an often m isunderstood, serious mental illness characterized by pervasive instability in moods, interpersonal relationshipsRead MoreThe Role Of Antisocial And Borderline Personality Disorder928 Words   |  4 Pagessecure care: The role of antisocial/borderline personality disorder co-morbidity, substance dependence and severe childhood conduct disorder by Howard ET all it examines the relationship with ANTI SOICAL PERSONLITY DISORDER and criminally reoffending g after being released. The study the article talks about aims to test the relationship between ANTI SOICAL PERSONLITY DISORDER and its common co morbid disorders such as substance abuse borderline personality disorder and their chance to offend and reoffendRead MoreDialectical Behavior Therapy As A Treatment For Borderline Personality Disorder1482 Words   |  6 PagesDialectical Behavior Therapy as a Treatment for Borderline Personality Disorder What is Borderline Personality Disorder? Personality disorders are characterized by the Diagnostic and Statistic Manual of Mental Disorders-5 (DSM-5; American Psychiatric Association, 2013) as disorders where impulsivity is the main deficit and without treatment, it acquires new symptoms as time progresses. The four core features that are prevalent in all personality disorders include dysfunctional thinking, emotionRead MoreBorderline Personality Disorder ( Borderline )872 Words   |  4 PagesBorderline Personality Disorder is a mental disorder characterized by instability in mood, impulsiveness, unstable relationships, and chronic emptiness. Borderline Personality Disorder affects approximately two percent of the population, and is predominately found in women. This disorder makes it difficult for people to understand social norms and the dynamics of relationships, so unpredictable and erratic behavior are common. Although Borderline Personality Disorder is incurable, it is treatableRead MoreBorderline Per sonality Case Study: Maria1402 Words   |  6 Pagesstudy in typical borderline personality symptoms. Maria has manifested a marked instability in the relationships in her personal life. Borderline patients often express over-idealization or demonization of the individuals in their lives. Their personalities are often histrionic, and they tend to see both people and events in black and white terms, either as bad or good. It is typical for a BPD (borderline personality disorder) patient to have suffered from sexual abuse or emotional abuse in childhoodRead MoreBorderline Personality Disorder ( Bpd )1618 Words   |  7 PagesBorderline Personality Disorder (BPD) Borderline Personality Disorder Borderline personality disorder is defined in the DSM IV, a manual used by psychiatrists to diagnose all mental disorders, as an AXIS II disorder which has symptoms of impulsively and emotional dysregulation (Livesley 146). A person with BPD have feelings of abandonment and emptiness, and have frantic efforts to avoid abandonment, going to extremes to keep someone from leaving (Burger 300). He or she is emotionally unstableRead MoreGirl Interrupted Essay example600 Words   |  3 PagesGirl, Interrupted Borderline personality disorder (BPD) is a serious psychiatric illness. People that are diagnosed with this disorder suffer from an intense pattern of affective instability, extreme difficulties in interpersonal relationships, problems with behavioral or impulse control, and disrupted cognitive processes. The estimated prevalence of BPD in the general adult population is about 2%, mostly affecting young women. Susanna Kaysen was born on November 11, 1948 in Cambridge, MassachusettsRead MoreBorderline Personality is a disorder that affects a significantly large percentage of the1000 Words   |  4 PagesBorderline Personality is a disorder that affects a significantly large percentage of the population with a prevalence rate of up to 5.9%. (DSM, 2000) Out of that percentage about 75% of patients diagnosed with BPD are female. It is an illness that is both misunderstood and given quite a bad stigma. It is difficult to live with and those that have it struggle to maintain personal and business relationships. Even with the high demand for treatment it is a disorder that is hard to treat however when

Benefits of a Marketing Plan for Small Business Free Essays

Research Topic 5: â€Å"I’ve got a small business with only 3 full-time staff. Marketing Planning’s no real practical use to me! Besides, I can’t afford the time and/or the money to do it† The writing of a marketing plan is extremely important step in the functioning of an effective and successful business. A marketing plan will give a snapshot of where the business currently stands, where the business hopes and wants to be and what needs to be done to achieve this. We will write a custom essay sample on Benefits of a Marketing Plan for Small Business or any similar topic only for you Order Now This is crucial if the business wants to grow or maintain its current level of profit. It could even be helpful if a business needed to down-size. Marketing plans can be as detailed as required, and as such are useful tools for large corporations and small businesses alike. The creation of marketing plans can be quite daunting without previous experience, and this is one reason why many small businesses don’t create a plan. Ross Cameron, of Cameron Research Group states â€Å"†¦there appeared to be a large number of small business owners who were not interested in growing. It is possible this is because many small business owners don’t know how to grow† (Hartnett and Keisler 2008, p. ) Many of the smaller businesses don’t understand the benefit of creating a marketing plan, and therefore avoid creating one. One benefit of creating a marketing plan is in analyzing the current situation. Particularly in small businesses, the ability to step back and take an external view of the business is often difficult for an owner, as that time can be put to use elsewhere, and the results of a situational analysis can often be confronting (Hartnett and Keisler 2008). Most successful entrepreneurs of the world are able to view and analyze the business from the outside. Another benefit of producing a marketing plan is the potential for â€Å"greater co-ordination of effort† (Overton 2007). In having a clearly defined plan for the direction of the business, as well as an idea of how to get there, all of the employees can be focused towards that same goal. A business that has no marketing plan can potentially have employees pulling the business in many different directions, as the goal is not clear. Producing a marketing plan can also help measure the success of any efforts put in to improve the business. In creating a marketing plan, it is best to quantify the desired achievement. For example, if a business wanted to improve its sales by 25% over the course of a twelve month period and this goal is identified within the marketing plan, then it can be reviewed after twelve months (or at intervals during this period). The results of the review measures the effectiveness of the marketing plan. If sales figures have grown by 25% or more, then it is seen as successful. If sales grew by under 25%, or worse, declined, then the marketing plan has not been as effective as it should be. The measurement of success of a marketing plan can also be used as a benchmark to set future marketing plans. Using the perceived effectiveness or not of the previous marketing plan, can be a useful tool for looking forward. It can inspire a business to set higher growth in sales figures, or to set the benchmark lower, to enable a sales figure that is a little bit more achievable, based on the previous marketing plan (Overton 2007). A marketing plan can also help a business by looking at its strengths, weaknesses, opportunities and threats (also known as a SWOT analysis). In providing this analysis, a business has a better viewpoint from which to build upon. Analysis of strengths provides important information about what the business does well in its operations. For example, it could be how the business differs from its competitors, or what makes the business more successful than others in certain aspects. For instance, this could mean that the employees of the business are better trained or motivated than at rival businesses, the business has higher valued intellectual property, or various other reasons. Similarly, the analysis of weaknesses provides information and comparisons with other businesses to enable better decision making and potential improvements. The analysis of opportunities and threats document how the business could be impacted in the future, for better or for worse. Opportunities enable a business to look at future growth potential, future trends in the marketplace, opportunities to take advantage of competitor’s weaknesses, or any other factor that may or may not have been identified in the strengths or weaknesses. Threats are basically negative opportunities and can be current or future factors that may possibly have a negative impact on the business. In drawing up the strengths, weaknesses, opportunities and threats (SWOT) for the business, and similarly for its competitors, the business can have a greater understanding of its current situation, and moving forward, a greater understanding of any potential hurdles or windfalls that may impact the business (positively or negatively). This in turn provides a better platform from which to determine the way forward, and to provide a plan to achieve the goal of the business successfully. One of the main benefits gained by creating a marketing plan is the actual documenting of the businesses goals and direction. By having a plan in hard copy, and having all employees working towards the same goals and in the same direction, the business is more likely to succeed in reaching those goals. A marketing plan is also beneficial in setting a budget for effective marketing. A marketing plan will allow the business to look at its target objectives and determine the amount of money to be spent on that goal. Stephanie Paul (2010) insists that a marketing plan is â€Å"†¦Often considered the most effective budgeting method†¦Ã¢â‚¬  and that many experts believe that it is definitely the most logical way of setting a marketing budget. Similarly, a budget can also help create realistic strategies when looking at objectives from a budgeting aspect. â€Å"Understanding the return on investment on a marketing activity enables you to determine whether to keep them running or stop them and try something else†¦Ã¢â‚¬  (Murphy 2009) Many small businesses feel that they don’t have time to develop arketing plans and strategies, but a marketing plan can be as thorough as the business needs it to be. In the case of most small businesses, the owner of the business inevitably works â€Å"in† the business, and has very little time to work â€Å"on† the business. However, a marketing plan doesn’t have to take up a lot of time. Whilst a large business may need h undreds of pages for a marketing plan, many small businesses can create effective marketing plans using as little as â€Å"half a dozen pages† (How to Create a Marketing Plan) McDaniel (2003) states â€Å"Developing a marketing plan is free and can be as simple as a time line of when to order business cards, networking opportunities, organizational meetings, speaking engagements and deadlines for publications†. The article also goes on to quote Ronelle Genser of Genser International Consulting â€Å"†¦there are three secrets to marketing. Commitment, Investment (not just money but of time, energy, and talent, as well), and consistency. † A marketing plan would be difficult without these aspects (McDaniel 2003) Around 98% of small business owners state that marketing is the hardest part of their job†¦Ã¢â‚¬  (McDaniel 2003). As seen above, a marketing plan can be effective at any scale, and should be a necessary tool for succeeding in business. For addressing the issue of time management in preparing a marketing plan for a small business, How to Create a Marketing Plan suggests taking â€Å"a couple of months to write the plan, even if it’s only a few pages long†¦Ã¢â‚¬  In conclusion, there are many benefits for writing a marketing plan, even for the time-poor owner of a small business. It enables the business owner to analyze the past and the present, as well as plot and plan the future direction of the business, the money spent on that plan and measuring the effectiveness of past, current and future plans. These are all practical uses of marketing plans, and for the basis of successful businesses, whether they are large multi-national corporations, or a small home business with few or no employees. Bibliography Hartnett R. , Keisler, K. , 2008, Small Business, Big Opportunity: Winning the right customers through smart marketing and advertising, Second edition, Sensis, Melbourne How to Create a Marketing Plan, 2010, Entrepreneur, viewed 2nd April 2010, Murphy, D. , 2009, Marketing Budget – Where do I start? , Vista Consulting, viewed 2nd April 2010, Overton, R. , 2007, Marketing Simplified, An introduction to marketing, eBOOK version, Martin Books, EBL EBook Library, viewed 2nd April 2010 Paul, S. , 2010, Cost of Marketing: What Is the Average Budget? , LegalZoom, viewed 2nd April 2010, http://www. legalzoom. com/business-management/promoting-your-business/cost-marketing-what-is How to cite Benefits of a Marketing Plan for Small Business, Essays

Teenage Pregnancy in America free essay sample

Going through high school, would you prefer to be a mother at sixteen? Not a lot of people agree, but most would if its normal in everyday life. Over in Africa, girls think its totally normal because they are forced to. Three out of ten girls will get pregnant before they even reach the age 20. No female at the age of 16 should be a mother at From 1990 to 2008, the teen pregnancy rate decreased 42 percent, from 117 to 68 pregnancies per 1,000 teen girls. In 2008, the teen pregnancy rate among African- American and Hispanic teen girls, were ages 15 to 19. Some young mothers never even make to college. Less than 2 percent of teenage mothers earn a college degree by the age 30. Some teenage mothers never marry the father of their children and receive child support. Parenthood for some teens is the biggest reason they drop out of school and some never return. Most never even consider how much a pregnancy could affect their life. We will write a custom essay sample on Teenage Pregnancy in America or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page While having children at a young age, most young women go through mental depression and a lot of test have been shown that depression is quit big. Socioeconomic disadvantages come from this, because most teenage mothers are not apable of supporting themselves, much less a child. Being a mother at the ages 16-18 are most likely to receive help from the government, meaning receive food stamps, Medicaid etc. Women who become pregnant during their teens are at increased risk for complications such as premature labor. In April 2013, the Centers for Disease Control and Prevention said that nearly one in five teen births is a repeat birth. In other words that its at least the second birth for the teenage mother. But the repeat birth for most teenage mothers were climbing the charts and getting higher. Although the repeat birth suddenly declined between 2007 and 2010 by 6 percent. Studies show that most teen parents who are sexually active use contraception during the postpartum period, only about 22 percent use an effective birth control. Teenage pregnancy rates remain high and approximately 1 million teenage girls become pregnant each year in the United State, about 13% of U. S. births involve teen mothers. Ata very high rate some teen mothers start to rely on Welfare. Teenage pregnancies are connected with inflation rates of alcohol abuse, substance abuse, ower educational level, and reduced earning potential in teen fathers. This at some point could cause serious danger to the baby, delivery of the baby, and harm to the mother. During the delivery of a young mother there is a twenty five percent chance of her living or not living to see her baby. A baby born to a young mother is likely to feel neglected, abandoned, and might be left to a relative responsibility. Also the child may not receive the care it needs from the young mother due to her wanting to do her own thing. Some may not notice how much of affect a pregnancy could take a oll on their life until it actually happens. While over in Africa 1 in 3 expectant mothers is 19 years or younger, only 1 in 3 of these young mothers returns to the formal schooling system afterwards. Some are even being forced to have babies as early as 13 and married off to a random man. The number of pregnant schoolgirls went trom in Gauteng. Including the ig n n HIV rate which is 18. 8% has made South Africa a little skeptic about the pregnancy of teenagers. The problem not as serious to them, knowing that on average, two to three girls fall pregnant in a school with 1,200 to 1,400 pupils. Also 16 percent of teenage mothers were tested positive for HIV under the age twenty. Dealing with the fact of not using contraceptive to prove their fertility as women was an even bigger issue. This also showed that 71 percent of girls that was pregnant at school in a pupil. Then 25% of the young women said they wanted to have a baby. Many girls in Africa become pregnant because of lack of parental guidance, rape, and no supervision. 3 out of 10 girls never see the man they are pregnant by never again. The Daily Graphic reported , last year, 17 students were dismissed from Aduman Senior High School. Some of the young ladies were found pregnant through forced testing and quickly removed from the school. Haingura believed that girls are often discriminated and derision, when search for forms of contraceptives from nurses. Which left them feeling discourage and helpless due to their schools discriminating upon the teenage pregnancies. In conclusion to all this information, no female should have to go through any of this. Except if you have a choice, or you are forced to have a baby. Although, you still can fght through these types of problems that are being shown. Instead of having to feel that you are looked at in different way, like being humiliated by your peers or family. No matter what everyone makes mistakes we are human. Just by reading all this information you learn a lot about what goes on around the world. Especially, in someone else cultural experiences or even thought of being forced to get pregnant while still in your teens. Those are really the years you should be enjoying. But the ludicrous part is you dont even know your future with person you are pregnant by. No female should be a mother at sixteen years old, only when you know you are ready for a child.

Public Administrators in Delivery of Social Justice an Example of the Topic Psychology Essays by

Educating Public Administrators in Delivery of Social Justice The essence of public administration or governance is to enlarge public good in society by contributing to social justice thereby creating a civil community. This differs from the classic concept of public administration which is seen as the most efficient and economical delivery of services. Frederickson's (Shafritz, 2003) vision of New Public Administration on the other hand appends social equity as an additional aim of classic public administration. Thus in addition to provision of better services within the available resources most economically, New Public Administration addresses the issue of overcoming the bane inherent in classic administration that of bureaucratic perpetuity and deprivation of equal rights to the larger community as against the powerful minority by including social equity as a means of increasing political clout as well as economic privileges of deprived classes in society. Need essay sample on "Educating Public Administrators in Delivery of Social Justice" topic? We will write a custom essay sample specifically for you Proceed University Students Usually Tell Us:How much do I have to pay someone to write my paper in time?Specialists suggest: It Is Very Easy And Convenient To Buy Essays OnlineBuy An Essay Online Best Essay Writing Service Reviews Best Writing Services Cheapest Essay Writing Service Continuous transformation through sensitivity and adaptability to change is another unique facet of Fredrickson's concept of new public administration. (Shafritz, 2003). The focus of the process of programming, planning and budgeting is thus designed to achieve equity in society rather than internal efficiency of the organization delivering administration. In building institutions the focus is on problems and removal of social deficiencies rather than padding establishments for internal growth. Coming to the distributive process, Fredrickson indicates that the new public administration adopts an equitable pattern in distribution to ensure that all parts of the system get resources they deserve. (Shafritz, 2003). This may create organizational conflict, which is considered as a part of the process of public administration. As an integrative progression, new public administration will go beyond the hierarchical pattern to more innovative structures such as project or matrix organizations. In decision making preference will be for decentralization and group decisions with greater autonomy at each level. This will also lead to a new pattern in boundary exchange where there would be greater involvement of the deprived minorities in the process of decision making. This would also include a new pattern of socioeconomic process where in there will be greater need for sensitivity training, tolerance of conflict and risk taking. Thus Frederickson envisages a totally new paradigm of public administration to achieve the goals of social equity. (Shafritz, 2003) Comparing Frederickson's concept with the views of some prominent proponents of the theory of public administration should provide comparative rationale for his views. Woodrow Wilson is considered the doyen of public administration in America and is seen to have advanced the concept in general. Woodrow Wilson would have strongly approved of the concept of New Public Administration indicated by Frederickson. While a direct correlation of the two may be difficult to establish a detailed analysis of Wilson's article would denote the relevance. (Shafritz, 2003). Wilson (Shafritz, 2003) has carried out a historical analysis of the growth of public administration and his salient conclusion denotes that he sees in the administrator a person who is an instrument for providing social good on behalf of the state. Giving the example of the stern and strict Frederick the Great, Wilson denotes that he was an enlightened king who considered himself first to be a servant of the people rather than the master or the king. Elaborating this in the current context thus, Wilson advocates a strong need to introduce all elements in society to political science and fully train and educate the core of public administrators in the subject. (Shafritz, 2003) This will enable them to better deliver governance. Wilson has emphasized on functional education and has also alluded that the real challenge was to ensure that the public administrator was accountable to not just his superior but the community as a whole which provides basis to the surmise that he would have strongly approved Frederickson's espousal of education of public administrators in delivery of social justice. Spicer and Terry (1993) is another duo who is critical of the constitutional notion of the role of public administration and would have endorsed Frederickson's views. They have indicated that that there is a larger scope for envisaging the role of the public administrator than the purely constitutional one. Attempting to explain this through a purely regulatory or legal function is thus highly inappropriate. The authors have also indicated that the Constitution is not about empowering the public administration but is about restraining their power. This argument supplements the need for public administrators to be involved in imparting social justice rather than exercising power on behalf of the State as given in the constitution. Spicer and Terry (1993) would thus support Frederickson's points of view on evolving a new public administration system responsive to social equity and that students of public administration should be advocates of social justice, for their job goes beyond the mechanics of governance to delivery of social good. Given the proposal put forth by Frederickson, outlined above and its congruence with the writings of established authorities on the subject it is agreed that good public administrators need to be advocates of social justice because they are the key elements for delivery of governance to the masses, have a powerful role to play in strengthening institutions and abdication of this responsibility is likely to lead to a cycle of militancy and repression. In the evolved model of human social existence, it is the modern state which is the key to effective governance in an orderly fashion to a wide spectrum of humanity. A modern state could be said to comprise of three main facets, the law making authority, the executive and the adjudicating personas of the judiciary. Given that the first and the last are either making rules or denoting their effective implementation, it is the executive who is the key instrument for delivery. The public administrator be it in the government or the non government field is thus involved in implementing social justice. The accepted dimension of public administration used by Frederickson includes representative ness, neutral competence and leadership in execution. (Shafritz, 2003) These values are universal. While the services provided by the administrator may not directly relate to provision of social justice, the final product is not in the field of administration but includes a broader spectrum of creating equity in society through efficient and equitable distribution of services. Where there has been deficiency of delivery not just of services but of social justice by the government administrators, the role is naturally taken up by non government agencies thus providing a balance. Thus in the overall perspective a public administrator needs to be trained to deliver social justice and other capabilities will follow. In adopting equity, the public administrators is seen to be flexible in pursuing change, he would in fact be the first to note the need for transformation and could seek change through legislation or judicial intervention. As is commonly understood, people's representatives charged with making laws are more concerned with interests of the majority as they have been elected through active intervention of the popular vote. There is a possibility that these would neglect interests of the minority unless this is located within pockets of influence. On the other hand the judiciary is seen to act in a fair and just manner and to that extent could be said to represent the interest of the disadvantage minority. It is the public administrator alone who can ensure that an appropriate balance is maintained between the two so that social equity is maintained at all times. Developing such an attitude and approach requires training which can come about only through a structured approach. Public administration attains effectiveness through the ability to build institutions. Institution building enables overcoming public problems. In the classical school of thought public administration is seen to outgrow the problem thereby there is greater focus on the institution rather than overcoming the problem. Frederickson has provided the example of the Defense Department, wherein the role of administration is not defense but protection of turf and sustaining bureaucracy of the defense department within the complex maze of the US federal governance system. (Shafritz, 2003) From institution building for resolution of problems, the aim is now merely institutional protection. However a public administrator who is from the new school will be more concerned about defense thereby indicating his leaning towards provision of social justice. The student needs to understand how an institution can impact on the social phenomenon for which it was created in a scientific and social model. Discontinuities in public administration are likely to create a distorted communal order. Thus unless public administration creates social equity it can result in widespread social ills such as unemployment, disease and spreading penury. This in turn will lead to growth of militancy which may be followed by repression. Public administration is charged to ensure that this cycle of inequity does not set in through not just efficient delivery of services but also by ensuring that these are spread equitably through all spectrums of society. The need for good public administrators to be advocates of social justice because they are the key elements for delivery of governance to the masses, have a powerful role to play in strengthening institutions and abdication of this responsibility is likely to lead to a cycle of militancy and repression has thus well supported and is fully agree to. Reference: Spicer, Michael W. Terry, Larry D. (1993). Legitimacy, History, and Logic: Public Administration and the Constitution. Public Administration Review, Vol. 53, No. 3 (May - Jun., 1993), pp. 239-246. Shafritz, Jay M. Hyde, Albert C. Parkes. (2003). Classics of Public Administration (Paperback). Belmont CA : Wadsworth.

Group Case Study

Group Case Study Group Case Study Abstract Our group’s name is â€Å"Graceful Youth Group†. We started the group last year with other two members because of having a common goal to achieve. We acquired other members from the community after them agreeing to work upon the goal and the objectives of the group. Having leadership qualities was one of the regulation upon which we acquired new members. The members of the group also agreed to work with a cordial relationship to avoid unnecessary conflicts that may arise. After the formation of the group, which consisted of fifteen individualities, we conducted a walk across the community to ensure that every member of the group had a prior knowledge of the community as a whole. Introduction In our community, there has been a vast exhibition of soil erosion, with its impact on the people of the community far reaching. Therefore, as the members residing in the community, this triggered us to form a group, which could see us addressing the problem of soil erosion. In the process of establishing our goals, we realized that there were other problems hindering development in our community. We decided that the group was to be there for any problem that may hinder development in our community. Type of group Neither was the group established on the grounds of gender discrimination, nor was it based on age discrimination. Guarantee for membership was there for any focused member of the society: be it a girl or a boy, old or young. Being that our group’s objectives were a beat many, we had to consider having twenty members in our group (Hardina, D., 2006). Our goals Our group formation was mainly steered by the motives of a better community. Therefore, our main goal in forming the group was to see that there was a greater deal of development in the community. The members, having their community in mind, agreed unanimously that developing the community was there goal. Role of individual members Every member has a role to play in ensuring that there is achievement of group’s goals. Each member is like a brother’s keeper. They give counseling to members who seem to be going astray as per the group’s objectives. They also ensure that every member is present at any group’s meeting even though we still experience some cases of individuals coming late for the meetings. Leadership style The group members designed the leadership style of in such a way that every member feels that he is a leader. Leadership position goes in cycle around a group of four, considering gender and age. The group leads for one month then another group of four takes their shift for another month. We found this suitable because every member has his own leadership quality, therefore leadership going in cycle helps in having diversity of opinions. Integrating the different leadership qualities lead to a positive outcome. This also helps do away with the problem of discrimination based on gender or age. Management of conflicts Conflict is inevitable among human so we sited some possible solution for management of conflict whenever they arise. Members are ready to treat every conflict that arises in the group in a special way. Conflict mainly arises when group members differ in their opinions. Therefore, as a group we have resolved that when there is a meeting everybody should have their chances in raising their opinions. Members then find a way of integrating the points so that every member feels part of the opinion. With members having the brotherly feeling towards one another, it is not easy to find members fighting among themselves (Rahim Afzalur, 2011). Conclusion Focus of the members on achieving their goals, is a clear indication that the group will never show any kind of resentment. They exhibit the spirit of togetherness in their work, which eventually will see them through in achieving their goals. The result will be more different if the members of the group do not address factors, like lateness. For the group to continue being successful, I propose that they include development of other nearing communities in their goal. This will help them to be more focused and in achieving their goals in wider area.

Andrew Johnson Fast Facts - 17th President

Andrew Johnson Fast Facts - 17th President Andrew Johnson (1808-1875) served as Americas seventeenth president. He took over after the assassination of Abraham Lincoln in 1865. He was president through the early days of reconstruction at a time when emotions ran high. Due to disagreements with Congress and his staff, he was actually impeached in 1868. However, he was saved from being removed as president by one vote.   Here is a quick list of fast facts for Andrew Johnson. For more in depth information, you can also read the Andrew Johnson Biography Birth: December 29, 1808 Death: July 31, 1875 Term of Office: April 15, 1865 - March 3, 1869 Number of Terms Elected: Term - Finished out the term after Abraham Lincoln was assassinated. First Lady: Eliza McCardle Andrew Johnson Quotes: Honest conviction is my courage; the Constitution is my guide. The goal to strive for is a poor government but a rich people. There are no good laws but such as repeal other laws. If the rabble were lopped off at one end and the aristocrats at the other, all would be well with the country. Slavery exists. It is black in the South, and white in the North. If I am shot at, I want no man to be in the way of the bullet. Who, then, will govern? The answer must be, Man - for we have no angels in the shape of men, as yet, who are willing to take charge of our political affairs. Major Events While in Office: ReconstructionThirteenth Amendment Ratified (1865)Alaska Purchased (1867)Impeachment Proceedings (1868)Fourteenth Amendment Ratified (1868) States Entering Union While in Office: Nebraska (1867) Related Andrew Johnson Resources: These additional resources on Andrew Johnson can provide you with further information about the president and his times. Andrew Johnson BiographyTake a more in depth look at the Seventeenth president of the United States through this biography. Youll learn about his childhood, family, early career, and the major events of his administration. ReconstructionAs the Civil War ended, the government was left with the job of mending the horrendous rift that had torn the nation apart. The programs of reconstruction were efforts to help achieve this goal. Conspiracies Surrounding Abraham Lincolns AssassinationAbraham Lincolns assassination is rife with mystery. Was his death masterminded by Booth alone, by Jefferson Davis, by Secretary of War Stanton, or even by the Roman Catholic Church? Find out more about the conspiracies in this article. Chart of Presidents and Vice PresidentsThis informative chart gives quick reference information on the presidents, vice-presidents, their terms of office, and their political parties. Other Presidential Fast Facts: Abraham LincolnUlysses S GrantList of American Presidents

Photography as Art Essay Example | Topics and Well Written Essays - 500 words

Photography as Art - Essay Example The path is a murram road. From the murram road it is evident that image was taken on a hilly forest. Looking at the middle ground, the path seems to be rising from lowland to highland, which indicates that the image is on a hilly place. From the path, there are indications that vehicles use this murram road more often since there are prints of tyres. On the left had side of the image from foreground to background, there are trees that are closely grown. The trees are of different trunk sizes; thing and thick. In addition, there have different shapes, sizes, and colors of the leaves. Whereas some are dark green, there are trees with yellowish leaves and others have light green leaves. Some trees have thick leaves while other are made of up thin leaves. What’s more, the trees in the images have varied branches where some are having short branches and others are having long branches. The trees are closely packed that going through the forest may be a difficult thin. On the background of the image, the trees give a beautiful view of the image. The middle and top of the background is all covered with trees of the forest. The whole image, a combination of trees and the murram path are ground view focus where the camera specifically focused on the area. The image is well composed with the background, middle, and foreground clearly depicted. The top, middle, and center are also depicted very well without leaving out the fact that the left, right, and central positioning of the image was well done. A bright light has been used on the image to provide clear vision on the contents. The bright light used makes it possible to see the different colors of the trees, differences in shapes and trunks, as well as the how densely populated the forest is from the image (Krages 19). In addition, the bright line gives a vision of the murram path in a clearer way where viewers are able to identify the stretching of the road from lowland to highland. Different colors have been

Unit 4 assesment Coursework Example | Topics and Well Written Essays - 1000 words

Unit 4 assesment - Coursework Example Proper resource allocation enhances the performance of a project. Allocating resources for wrong ideas leads to project failure and is considered wastage of resources. In addition, Project managers should assign resources within the project in the right manner. This helps to avoid incurring losses and large operation cost. Currently, the economy is collapsing due to poor management in various financial sectors. This has led to tough competition, especially, in relation to financial resources. Most of the businesses experience increased operation cost. Therefore, there is a need for companies to limit budget for their projects. They can only do that if project manager avoid wasting or misusing any material through proper resource allocation (Gilbert & Bower, 2007). Time is one of the important natural resource for a project. Approximately, 80 percent of total projects in a company offer project managers a minimum timeline for their completion (Gilbert & Bower, 2007). The project manager should, therefore, divide all project activities on a daily basis to meet the time deadline of the project. In addition, the project manager can use critical path methods to determine the right time to allocate every project activity and ensure that they are completed in time. The project manager should not waste time. Proper time allocation, help the project manager to set a duration that each project activity will take and meet the deadline of the project even when any problem arise in the process of implementing the project. There is a need to allocate the right human resources within a multiple project environment. This assists in proper distribution of specific knowledge and skills within the project, hence improving its performance. In addition, proper allocation of human resources makes it is easier for a project manager to come up with a flexible daily plan for the project (Gilbert & Bower, 2007). Project

Aeromodel Guidelines Essay Example for Free

Aeromodel Guidelines Essay Since the dihedral angles vary from model to model, bend the wing upward until the angle is identical to the angle indicated in the assembly instructions for the particular model When gluing the main wing and horizontal stabilizer to the fuselage, make sure that the center line is properly aligned lengthwise with the center of the fuselage. You will find that if you glue the stabilizer onto the fuselage before gluing the main wing onto the fuselage, assembly will be much easier. the Challenge Ahead! Meeting SAEINDIA Student Activities Student Convention Enjoy Learn and align with Curriculum September 2008 Paper Wings Guidelines The importance of gluing the main wing firmly to the fuselage cannot be overemphasized. In order not to leave any gap between the main wing and the body, press down firmly on the center of the main wing about 5 – 6 minutes after gluing. After gluing the main wing and stabilizer onto the fuselage, let it dry thoroughly for 3 – 4 hours. Finishing Touches To make a truly high performance plane, it is important that the cross section of the main wing be curved in such a fashion as to minimize drag, or air resistance, and maximize lift, the upward draft of air. To make the proper curve, bend the main wing slightly in the manner shown in the figure (this is called cambering the wing). This shape is necessary for top performance. Use the figure on the right as a guide to give an appropriate camber to the main wing. The maximum camber point should be between a distance of 30% and 40% from the front edge of the main wing. Only the main wing is to be cambered. The stabilizer should be left flat. Placing the dihedral angle gauge on the middle of the wing, once again make sure that the dihedral angle is the required one. To test to see if the center of gravity is properly aligned or not, take an open pair of scissors or tweezers and balance the plain on the two tips at the mark as shown in the figure. All the planes in the Heritage series are designed to have the center of gravity located at the mark. In some cases, however, due to an excess of glue or lacquer on the plane, your may find that the center of gravity is not properly located at the mark. When this the Challenge Ahead! Meeting SAEINDIA Student Activities SAE Page 6 of 31 SAEINDIA SAE Student Convention Enjoy Learn and align with Curriculum September 2008 Paper Wings Guidelines Happens, it becomes necessary to add some additional weight. To do so, attach a small scrap of the remaining white wings paper lightly to either side of the plane nose or the rear of the fuselage and secure it temporarily with a small amount of glue. Vary the position or size of the attached paper until the center of gravity is located properly and then glue the attached paper firmly to the fuselage. The center of gravity should be located within 1 mm (1/24†) of the mark. If your paper plane is coated with lacquer, it will become water resistant. Therefore when it lands on wet grass, if you quickly wipe the water off with a soft cloth, you are ready for another flight for preserving the beauty of the white paper, clear lacquer is good, but if your want your plane to be a different colour, your can use colored lacquer. It doesn’t matter whether you spray it on or paint it on with a brush, but in order to keep the plane light and preserve its balance and center of gravity, be careful to coat the plane as thinly and evenly as possible. 2. Flight Instructions One of the secrets of flying a paper plane well is to view the plane closely from ahead on position and straighter out all warps, bends or twists with your fingers. Inspect your plane thoroughly from the front: (1) Is the fuselage bent? (2) Are both the right and left main wings straight, perfectly matched and are both inclined at the same angle? (3) Is the horizontal stabilizer warped or bent? (4) Is the vertical stabilizer warped or bent? the Challenge Ahead!

Rome and Juliet Essay -- Literary Analysis, Shakespeare

L.O.V.E.: Land of Joy, Ocean of Tears, Valley of Happiness, End of Life Four letters of the alphabet, e, o, l, v, can cause a variety of consequences such as death or happiness because once arranged in a certain order, they spell love. Love happens to have many different forms that change depending on what and who someone feels love for. When varying types of love intersect, they end up creating chaos or happily ever afters. The endings formed by the intersection depend on whether the love is nice or malicious. Nice love causes weddings with horse-drawn carriages, while malicious love causes people to lose their pulse. Sometimes it does not make a difference how powerful love is, just the fact that someone is feeling affection could cause unwise decisions, since the person could be acting with temerity. The different types of love shown in Romeo and Juliet by William Shakespeare end up either complementing or contradicting each other when it comes to the actions of the characters and the fates of those characters. The main and most common type of love in Romeo and Juliet is romantic love. Romantic love is when somebody loves someone in a way that his or her heart connects with the other person’s heart and they go on dates, embrace each other, and sometimes get married to each other. When people amorously love each other, they will do bizarre and insane things for each other, so romantic love is very powerful. Romeo says: Then plainly know my heart’s dear love is set On the fair daughter of rich Capulet; As mine on hers, so hers is set on mine, And all combined, save what thou must combine By holy marriage. (Shakespeare 2.3.57-61) Romeo and Juliet both truly, romantically love each other since their hearts connec... ...p love has to do with people that are not relatives, such as classmates. Fake love is when people think or assume someone is in love and it causes confusion because people are assuming the wrong thing. When types of love complement each other, decisions are simple because the kinds of love support each other. On the other hand, contradicting forms of love make decisions difficult because they do not support each and make the character choose which form of love is more powerful. The different types of love found in a person’s life can amaze some people and when making a decision, thinking about how kinds of love interact can make deciding effortless. Although we all might think those four letters of the alphabet are very trouble-some, we have to admit that without them, our lives would be nondescript because everyone needs a little love in their life to enjoy. Rome and Juliet Essay -- Literary Analysis, Shakespeare L.O.V.E.: Land of Joy, Ocean of Tears, Valley of Happiness, End of Life Four letters of the alphabet, e, o, l, v, can cause a variety of consequences such as death or happiness because once arranged in a certain order, they spell love. Love happens to have many different forms that change depending on what and who someone feels love for. When varying types of love intersect, they end up creating chaos or happily ever afters. The endings formed by the intersection depend on whether the love is nice or malicious. Nice love causes weddings with horse-drawn carriages, while malicious love causes people to lose their pulse. Sometimes it does not make a difference how powerful love is, just the fact that someone is feeling affection could cause unwise decisions, since the person could be acting with temerity. The different types of love shown in Romeo and Juliet by William Shakespeare end up either complementing or contradicting each other when it comes to the actions of the characters and the fates of those characters. The main and most common type of love in Romeo and Juliet is romantic love. Romantic love is when somebody loves someone in a way that his or her heart connects with the other person’s heart and they go on dates, embrace each other, and sometimes get married to each other. When people amorously love each other, they will do bizarre and insane things for each other, so romantic love is very powerful. Romeo says: Then plainly know my heart’s dear love is set On the fair daughter of rich Capulet; As mine on hers, so hers is set on mine, And all combined, save what thou must combine By holy marriage. (Shakespeare 2.3.57-61) Romeo and Juliet both truly, romantically love each other since their hearts connec... ...p love has to do with people that are not relatives, such as classmates. Fake love is when people think or assume someone is in love and it causes confusion because people are assuming the wrong thing. When types of love complement each other, decisions are simple because the kinds of love support each other. On the other hand, contradicting forms of love make decisions difficult because they do not support each and make the character choose which form of love is more powerful. The different types of love found in a person’s life can amaze some people and when making a decision, thinking about how kinds of love interact can make deciding effortless. Although we all might think those four letters of the alphabet are very trouble-some, we have to admit that without them, our lives would be nondescript because everyone needs a little love in their life to enjoy.

Bad Side of Sports Essay

Trophies, gold medals, and awards are some of the reason you might play a sport. But there is something else that you can also get in trying to achieve your goal. All the work you put in for a particular sport can set you up for success and also can set up for failure. Also, it can leave you with something that you will remember for the rest of your life. In a lot of the things that you do like practice, exercising athletics need to also protect themselves. While playing sports some of the things that you do not think of are injuries, diseases, and medicine. Image, you are just at practice, not a big game, but you are get ready for the next game. Then next thing you notice is that you hear something break and it is your leg. You start to feel all kinds of emotions; it hurts, you have to go to the doctor, and you will not be able to play any more sports for a while. Also think about if you were playing basketball and you were in the middle of the game and you tripped over your own two feet and you sprained you ankle. Or think about if you were a wrestler or something and all you think about is your body weight. This can cause you to become anorexic, which is an eating disorder and now you have a body disorder. Also think about if you were a boxer and you were to get hit in head (you would probably get hit unconscious) or if you got hit in the kidney ( you would suffer a lot of pain. Every once in a while you can get hurt playing a sport and you might even get cut. But can this effect any other participant playing the sport? There are many diseases that can spread through blood, not to mention disease that can spread through sweat. All the time you are practicing with a person whose has ringworm, staphylococcus, or what if the person you are practicing with has HIV/AID. What are the chances of getting one of those diseases? Well, wrestling is a common sport and this sport you are wrestling with a person with full contact and you are less likely to be prevented from any diseases. If a person had a ringworm for insists you are easily in contact with the person and you become in contact with this contagious disease. Times are change and they are now coming up with more ways to prevent getting broken bones, getting diseases, and helping those who are already injured. For most broken pains you will go through rehabilitation and also get some pain relievers. For the diseases (most but not all) there are some pills that can kill most of the diseases inside the body. One of the most important things that you are going to need is time. It will take a lot of time for your body to heal, and by you going out on a hurt body you are just endangering your even more. While playing sports some of the things that you do not think of are injuries, diseases, and medicine. So the next time you think about playing a sport think about whether you want a gold medal or a broke leg. But if it happens you are to get a broken leg the doctors can help you and take some of the pain away but you will still remember it for life. That’s just the bad side of sports.

Hi Essay

I. m. s. a Essay My two favorite subjects are math and science! One reason is because I have fun learning and experimenting with each subject. Another reason I would enjoy the program is because I know science and math are going to be a big part of my future. I would really appreciate being part of this program because I know I will be furthering my education and having fun doing it. Having fun learning math and science is something I always enjoyed. I find every aspect in math and science to be interesting. I find this interesting because I like being challenged in subjects I enjoy.The imsa fusion program seems very educational and very enjoyable. I think the imsa fusion will help me gain more knowledge experimenting with math and science. I believe joining this program will help me further my education and help me achieve some of my future goals! Being that this is my first year at the magnet academy joining the imsa fusion will also help me make new friends along the way that shar e the same interest as me. I plan on learning new things and have new experiences from this club that will help me understand more about these subjects.I have never had an opportunity like this to be in a club where I can learn more about these incredible subjects. I am also happy to join this after school program because I like to keep myself occupied. But most of all I know in the long run this program will help me jumpstart my path to success. So If I am chosen for this program I promise to work hard and try my best in each lesson given to my peers and I, because not only do I work well with others I will also help them if needed. Choosing me to be a part of this program will not only keep me motivated in reaching my goals, but I will be having fun learning something I really enjoy!

Hobsons Choice Summary Essays

Hobsons Choice Summary Essays Hobsons Choice Summary Essay Hobsons Choice Summary Essay Hobson makes the girls leave the shop and go into the rooms at the back. He wants to talk to Jim Heeler privately about his girls and his problems with them. He firstly complains that his daughters dont respect him, that they regard him as a windbag. Jim advises Hobson to get his girls married and that he shouldnt be too fussy as he has 3 to get married. Hobson is quick to point out that he doesnt want Maggie to get married and when Jim points out Hobson will need to make money settlements for the girls to get married, Hobson drops the idea. Hobson reveals his attitudes to women in this scene. He comments that he was grateful when his wife died because his life was quieter without her. Hobson also shows he has a high opinion of himself. He agrees with Jim when Jim tells him is the best debater in the Moonrakers Inn. The mean streak in Hobson is also developed in this scene. He doesnt want to let Maggie leave because she is too important to the business and he wont provide money for marriage settlements. He acknowledges that his daughters are not expensive to keep and he reveals that he doesnt pay them any wages. As soon as her father and Jim have left, Maggie raises the trap-door and tells Willie Mossop to come up into the shop. Maggie tries to make Willie understand how valuable he is to the business. She makes the point that Hobsons stays in profit because of her selling skills and partly because Willie is such a fine bootmaker. As Maggie talks, Willie starts to realise that she is asking him to marry her. Willie is amazed and shaken because there is a difference in class between them. Note the way that Maggie generally speaks in a forceful but educated manner whilst Willies speech often betrays his lack of education. Willie uses dialect terms e. g. I thought you were axing me to wed you. Maggie has obviously been planning this for some time, six months Ive counted on you. He is concerned about what Hobson would say and points out that he is already tokened to Ada Figgins. When Ada arrives with Willies dinner, Maggie tells her that she intends to marry Willie. Ada is no match for Maggie and says shell set her mother on Willie when he gets home. Willie is obviously scared of Adas mother. Maggie has everything arranged. She tells him that he can lodge with Tubby Wadlow and to put the banns up in church right away. Willie goes along with everything but is not quite ready to kiss Maggie when she tells him to. At this stage, Maggie is in charge. Willie still speaks his mind though and tells Maggie that he doesnt love her. Ada is not really treated very well. Willie may be scared of Adas mother but Maggie isnt. This may, to some extent, be the result of Maggies superior social position. As a middle-class daughter of a successful business man, she is able, instinctively, to bully those of a lower social class and to get her own way.

Zebra Facts

Zebra Facts Zebras (Equus spp), with their familiar horse-like physique and their distinct black and white striping pattern, are among the most recognizable of all mammals. They are native to both the plains and mountains of Africa; mountain zebras climb over 6,000 feet high. Fast Facts: Zebras Scientific Name: Equus quagga or E. burchellii; E. zebra, E. grevyiCommon Names: Plains or Burchells Zebra; Mountain Zebra; Grevys ZebraBasic Animal Group: MammalSize: Grevys and plains, 8.9 feet; mountain, 7.7 feet  Ã‚  Weight: Plains and Grevys zebra, about 850–880 pounds; mountain zebra, 620 poundsLifespan: 10–11 yearsDiet:  HerbivorePopulation: Plains: 150,000–250,000; Grevys: 2,680; mountain: 35,000Habitat: Once widespread in Africa, now in separate populationsConservation Status: Endangered (Grevys zebra), Vulnerable (mountain zebra), Near Threatened (plains zebra) Description Zebras are members of the genus Equus, which also includes asses and horses. There are three species of zebra: Plains or Burchells zebra (Equus quagga or E. burchellii), Grevys zebra (Equus grevyi), and mountain zebra (Equus zebra). Anatomical differences between the zebra species are fairly sparse: In general, the mountain zebra is smaller and has evolutionary differences associated with living in the mountains. Mountain zebras have hard, pointed hooves that are well-suited for negotiating the slopes and they have conspicuous dewlaps- a loose fold of skin underneath the chin seen often in cattle- which the plains and Grevys zebras do not. Various species of asses, including the African wild ass (Equus asinus), have some stripes (for instance, Equus asinus has stripes on the lower portion of its legs). Zebras are nonetheless the most distinctively striped of the equids. Westend61/Getty Images Species Each species of zebra has a unique stripe pattern on its coat which provides researchers with an easy method for identifying individuals. Grevys zebras have a thick black hairy strip on their rump that extends towards their tail and a broader neck than the other species of zebras and a white belly. Plains zebras often have shadow stripes (stripes of a lighter color that occur between the darker stripes). Like Grevys zebras, some plains zebras have a white belly. Zebras can cross breed with other members of equus: A plains zebra crossed with a donkey is known as a zebdonk, zonkey, zebrass, and zorse. The plains or Burchells zebra has several subspecies: Grants zebra (Equus quagga boehmi) and Chapmans zebra (Equus quagga antiquorum). And the now-extinct quagga, once thought to be a separate species, is now considered a subspecies of the plains zebra (Equus quagga quagga). Habitat and Distribution Most zebra species live in arid and semi-arid plains and savannas of Africa: Plains and Grevys zebras have different regions but overlap during migrations. Mountain zebras, however, live in the rugged mountains of South Africa and Namibia.  Mountain zebras are skilled climbers, inhabiting mountain slopes up to elevations of 6,500 feet above sea level. All zebras are extremely mobile, and individuals have been recorded to move distances of greater than 50 miles.  Plains zebras make the longest known terrestrial wildlife migration, a whopping 300 miles between the Chobe River floodplains in Namibia and the Nxai Pan National Park in Botswana. Diet and Behavior Regardless of their habitats, zebras are all grazers, bulk, roughage feeders that need to consume large daily quantities of grasses. They are also all full migrant species, migrating seasonally or year-round depending on seasonal vegetation changes and habitat. They often follow long grasses that grow after the rains, altering their migration patterns to avoid adverse conditions or find new resources. Mountain and plains zebras live in family groups or harems, typically consisting of one stallion, several mares, and their juvenile offspring. Non-breeding groups of bachelors and occasional fillies also exist. During parts of the year, the harems and bachelor groups join together and move as herds, the timing and direction of which are determined by seasonal vegetation changes in habitat.   Breeding males will defend their resource territories (water and food) that range between one and 7.5 square miles; the home range size of non-territorial zebras can be as large as 3,800 square miles. Male plains zebras ward off predators by kicking or biting them and have been known to kill hyenas with a single kick. Robert Muckley / Getty Images Reproduction and Offspring Female zebras sexually mature at the age of three and give birth to between two and six offspring over their lifetimes. Gestation periods are between 12 and 13 months, depending on species, and the average female gives birth about once every two years. Male fertility is far more variable.   Reproductive pairing is played out differently for different species. While plains and mountain zebras practice the harem strategy described above, Grevys zebra females do not join males in harems. Instead, they form loose and transitory associations with many other females and males, and females of different reproductive states group themselves into sets that use different habitats. Males do not ally with the females; they simply establish territories around water.   Despite their stable long-term harem structure, plains zebras often coalesce into herds, forming multi-male or uni-male groups, providing polygamous opportunities for males and polyandrous opportunities for females.  Ã‚   Diana Robinson Photography/Getty Images   Conservation Status The Grevys zebra is listed by the IUCN as Endangered; the mountain zebra as Vulnerable; and the plains zebra as Near Threatened.  Zebras once roamed all habitats in Africa, with the exceptions of rain forests, deserts, and dunes. Threats for all of them include habitat loss resulting from drought associated with climate change and farming, continuing political upheaval, and hunting. Sources About zebras. Yale Peabody Museum of Natural History, 2018.Gosling, L.M., et al. Equus zebra. The IUCN Red List of Threatened Species e.T7960A45171906, 2019.Hoekstra, Jon. Big Discoveries Still Happen – Zebras Make Africa’s Longest-Known Terrestrial Wildlife Migration. World Wildlife Fund, May 27, 2014.King, S.R.B. and P.D. Moehlman. Equus quagga. The IUCN Red List of Threatened Species e.T41013A45172424, 2016.Rubenstein, D. et al. Equus grevyi. The IUCN Red List of Threatened Species e.T7950A89624491, 2016  Walker, Martha. Equus zebra: mountain zebra. Animal Diversity Web, 2005.

Profile of a Learner Essay Example | Topics and Well Written Essays - 1250 words

Profile of a Learner - Essay Example As a teacher, I have to make sure each student gains from the course by trying as much as possible to accommodate their needs in my teaching methods. My current class consists of students with a wide range of capabilities, talents and learning abilities. As a teacher, I have had to change my teaching mode in order to enhance learning outcomes of each of the students. In this essay, I will profile one of my students, Emmy. Emmy is an eighteen-year-old female student taking various subjects including as working in partnership, health and safety, and principle of practice, which are the main elements of the Health and social care Course. Each of these course elements equip students with different skills and are all essential to their general understanding of health issues and social care. Therefore, it is essential for the students to perform well in all the course elements, in both theory and practice in order to excel in the course as indicated by Armitage, et al, (2012). Description of Initial Assessment Procedures In order to fully understand Emmy, I endeavored to conduct an assessment on her academic and general behavior in order to know how to help her. This, according to Keeley-Brown, (2007), is the best way to conduct an initial assessment of the student and get a clear picture of the student’s needs.... In order to help her and the other students, I decided to take a keen assessment of Emmy and her behavior in order to help her achieve the best learning outcomes at the end of the course. I therefore went through her academic records, talked to her friends as well as sitting down worth her in order to assess her mental abilities. A look at her academic records revealed that she had one of the lowest average grades with extremely poor results in theoretical subjects. She performed pretty well in practical subjects. After looking at her results and comparing with other students in her company, I concluded that she was somewhat nonchalant in reading a lot of the theory notes given to her by the teachers. She preferred doing practical; assignments on the other hand. Theoretical subjects demand that students use up their time reading in order to grasp the content. Her lack of interest in reading could have contributed to her poor results in theory. Upon keeping a keen eye on her behavior in class, I noticed that she shunned away from students who performed better than her and preferred to hang with average students like herself. She also did not like participating in group assignments. Most of the groups were formed around the idea that the students with different learning abilities would come together to share their skills and learn from one another. The groups therefore consisted of both average and excellent students. I tried to sit down with Emmy and chat with her and I discovered that her mental strength was a little bit lower than the course required in order for one to excel. She had a low self-esteem and feared interacting with students she felt were clever. She also had a negative

Managing People and Organizations Essay Example | Topics and Well Written Essays - 500 words

Managing People and Organizations - Essay Example He / she help in curriculum development in conjunction with other colleagues, department and curriculum coordinators. He/she conduct research; develop new courses, topics, teaching materials and resources. Apart from the teaching job, teacher will be assigned other duties related to the job. These duties can be assigned to him/her by the school principal or department head. The duties may include representing the college during education or career conventions. He/she is expected to comply with Glenelg School of Abu Dhabi code of ethic as well as those specified by the association of teachers at the national level. The candidate should behave professionally at all times. The desired candidate will be liaising students and administration. He or she should interact and work well with colleagues, parents, students and school management. He/she should respect and treat all students as equal. The teacher should inform the parents of the students’ records .All important parents communications are recorded and submitted to the office. In the course of his duties the teacher is expected to use official language only. A job specification refers to skills, knowledge, abilities, education and experience required in order to perform a certain job. Job specification is derived from job analysis. It describes qualities of the candidate to be hired for a specific job (Jean Phillips, 2009). A teacher should have a minimum of a university degree and should be well versed with management, ethics and behavioral theories and concepts. Since the teacher will be dealing with different kinds of people in school, knowledge of management theories will help him/her in motivating student, building relationships with colleagues as well as time and cost management. Knowledge of behavioral theories will help him/her to understand the behavior of students, colleagues and parents. Ethic theories will guide his/her conduct. Apart from the teaching knowledge

Pathological Processes in the CNS and the Rest of the Body Essay

Pathological Processes in the CNS and the Rest of the Body - Essay Example Abnormal insulin signalling is not only involved at the glucose level but also at numerous degenerative processes. Another common feature of these two diseases is that their prevalence increases as age advances (Abbas, et al., 2009). This paper will review the common inflammatory and pathological processes in the CNS and the rest of the body. Alzheimer’s disease is the most common form of dementia among older people. It is associated with the loss of cognitive functions like thinking, remembering and reasoning to an extent where it interferes with the patient’s day to day functioning (Russell, et al., 2007). Most patients diagnosed with Alzheimer disease are over 65 years old although the Alzheimer process can start earlier. In 2010, there were 27 million people diagnosed with Alzheimer’s disease. It is projected that by the year 2050, 1 in 85 people globally will be suffering from Alzheimer’s disease (Holscher, 2011). Research has associated the disease with plaques and tangles in the brain. Alzheimer’s disease is characterized by loss of synapses and neurons in the cerebral cortex and some areas of the subcortical regions. This leads to the loss in gross atrophy of the affected parts of the brain (Irwin, 2010). In Alzheimer’s disease, an unknown protein causes amyloid precursor protein to be divided into smaller fragments by enzymes in a process called proteolysis. One of these fragments becomes fibrils of beta-amyloid that form deposits in dense formations referred to as senile plaques. A protein called tau stabilizes microtubules. In Alzheimer’s disease, tau undergoes chemical changes and begins to pair with other threads that create neurofibrillary and disintegrates the neuron transport system (Thompson, et al., 2007). Type 2 diabetes is the most common form of diabetes. Unlike type 1 diabetes, the bodies of type 2 diabetes patients make insulin, but either the body does not use the insulin well or the pancreas does not make enough insulin.  Ã‚  

Enron Scandal: Impact on Accounting

Enron Scandal: Impact on Accounting Accounting for Enron 1. Why is accounting being blamed for the losses sustained by investors as a result of the collapse of Enron? Is this criticism fair and do financial accounting and reporting practices need to be reformed? Accounting has been blamed for the losses sustained by Enron, as it allowed the company to hide details of its dealings from its investors, until the company’s financial situation was so bad that the firm was forced to go bankrupt almost overnight. Enron’s downfall has been characterised as â€Å"excessive interest by management in maintaining stock price or earnings trend through the use of unusually aggressive accounting practices.† (Healy, 2003) As part of this, Enron used â€Å"‘mark-to-market accounting’ for the energy trading business in the mid-1990s and used it on an unprecedented scale for its trading transactions.† (Thomas, 2002) Under mark-to-market accounting practices, companies with outstanding derivative contracts or purchases on their balance sheets when accounts are being prepared must adjust them to â€Å"fair market value† (Thomas, 2002) As a result, predicted long term gains or losses on these contract are applied to the company’s profits immediately, similar to depreciation, or asset write downs. The main difficulty encountered when doing this for long-term futures contracts in energy markets is that â€Å"there are often no quoted prices upon which to base valuations. Companies having these types of derivative instruments are free to develop and use discretionary valuation models based on their own assumptions and methods, as Enron did.† (Healy, 2003) Another accounting technique Enron used to hide significant debts was the use of special purpose entities (SPEs), which Enron took to â€Å"new heights of complexity and sophistication, capitalizing them with not only a variety of hard assets and liabilities, but also extremely complex derivative financial instruments, its own restricted stock, rights to acquire its stock and related liabilities.† (Thomas, 2002) Enron also used these SPEs to hide details of assets which were excessively declining in value, thus avoiding having losses from asset write down and depreciation charges on the company books. This practice was applied to â€Å"certain overseas energy facilities, the broadband operation or stock in companies that had been spun off to the public.† (Thomas, 2002) The accounting treatments around SPEs meant that the losses sustained on these asset write downs would not appear on Enron’s accounts. Enron promised share issues to the investors in the SPEs to co mpensate them for taking these assets on but, as the value of the assets fell even further, Enron found itself unable to meet these commitments from share issues. These creative accounting techniques began to be suspected by investors in October 2001, when Enron several new businesses failed to perform as well as expected. Enron was hoping these new businesses would cover its losses on the SPEs but, in October 2001 the company was forced to announce a major series of write-downs of its own assets, including â€Å"after tax charges of $2.87 million for Azurix, the water business acquired in 1998, $180 million for broadband investments and $544 million for other investments.† (Healy, 2003) These write downs amounted to twenty two percent of the capital spent by Enron on developing its business between 1998 and 2000. In addition, Enron sold Portland General Corp., the electric power plant it had acquired in 1997, for $1.9 billion, at a loss of $1.1 billion over the acquisition price. (Healy, 2003) The losses incurred as a result of this caused investors to question whether Enron’s strategy was feasible in the long tem, and in market s other than derivatives. In summary, whilst the accounting concepts and strategy underlying the gas derivatives trading was a reasonable attempt to produce value for investors, â€Å"extensions of this idea into other markets and international expansion were unsuccessful.† (Healy, 2003) However, whilst the mark to market and SPE accounting techniques used by the company helped hide this fact from investors, the stock markets as a whole were guilty of â€Å"largely ignored red flags associated with Enrons spectacular reported performance† (Thomas, 2002). This aided and, in the eyes of the management at Enron, vindicated the company’s expansion strategy by allowing Enron access to plenty of capital cheaply and easily. As such, accounting cannot be entirely blamed for the losses sustained by investors, as the investors themselves simply assumed that the value Enron appeared to be generating â€Å"would be sustained far into the future, despite little economic basis for such a projection.â €  (Thomas, 2002) As a result, whilst accounting made it easier for Enron to mislead its investors, the facts show that investors themselves were more concerned with Enron’s reported profits and growth, than analysing the roots causes and business model. 2. Does it matter what accounting policies are adopted by a company as long as they are adequately disclosed? A â€Å"very confusing footnote in Enrons 2000 financial statements† (Thomas, 2002) described the transactions in question one, however according to analysts, â€Å"most people would be hard pressed to understand the effects of these disclosures on the financial statements, casting doubt on both the quality of the companys earnings as well as the business purpose of the transaction.† (Thomas, 2002) By early 2001, several market analysts had begun to question the clarity and transparency of Enron’s disclosures. One analyst was quoted as saying, â€Å"The notes just dont make sense, and we read notes for a living.† (Thomas, 2002) Enron publicly denounced and abused these analysts however, because of these actions, investors began to view Enron’s accounting policies, and disclosures, with greater and greater scepticism. Indeed, despite the fact that Enron’s disclosures were adequate in the regulatory framework, they were still not in the spirit of managerial responsibility to shareholders. In another example of inadequate disclosure policies, Satava et al (2003) examined the celebrated Royal Mail Case and the implications of the case for the accounting practice today. Satava’s arguments claimed that the case was â€Å"not about the utilization of secret reserves, but about the non-disclosure of repayments by the Inland Revenue of over provisions for tax, and that defence counsel for the auditor succeeded because of the weak factual case presented by the prosecution.† (Satave et al, 2003) In summary, the duty of accountants to adequately disclose their accounting policies can often conflict with attempts by the same accountants to use these policies to benefit the company. As a result, these conflicts of interest often result in only materially adequate disclosures of substandard accounting policies. 3. To what extent did Enron use off balance-sheet financing in its operations? Were these transactions appropriately treated and adequately disclosed in the financial statements of the company? What consequences did the accounting treatment of these transactions have for Enron and its investors? The main way Enron used off balance sheet financing was in its extensive use of SPEs to give it ready access to finance without having to report any debts it incurred in its accounts. The company contributed assets, and debt secured against those assets, to an SPE in exchange for control of the SPE, and the SPEs then borrowed large amounts of capital which was used to finance Enron, without any debt or assets showing up in Enron’s accounts. Enron also sold assets to the SPEs at above market value, and thus reported profits on these sales. Enron used huge numbers of SPEs in this way, the most well known of which were LJM Cayman LP and LJM2 Co-Investment LP. â€Å"From 1999 through July 2001, these entities paid Enron managers more than $30 million in management fees, far more than their Enron salaries, supposedly with the approval of top management and Enrons board of directors.† (Healy, 2003) The SPEs in turn created yep more SPEs, known as the Raptor vehicles, which enabled Enron to invest heavily in a bankrupt broadband company, Rhythm NetConnections, during the dotcom boom. To finance this investment Enron made a share issue worth $1.2 billion. However, in order to complete this deal, Enron increased shareholders’ equity to reflect this transaction, which has been claimed to violate accounting standards and principles. Additionally, accounting rules actually meant that Enron should have included information from the LJM and Raptor SPEs in their accounts, rather than continue to use them as off balance sheet financing. (Healy, 2003) In addition to these minor violations, Enron revealed in October 2001 that several other SPEs had violated the accounting standard that required at least 3 percent of the entities to be owned by other investors, with no interest in the parent company. Again, by ignoring this requirement, Enron kept the financing it obtained from these entities off its balance sheet, enabling it to understate its liabilities and losses on this source of financing. However, on October 16, 2001, Enron announced that â€Å"restatements to its financial statements for years 1997 to 2000 to correct these violations would reduce earnings for the four-year period by $613 million (or 23 percent of reported profits dating the period), increase liabilities at the end of 2000 by $628 million (6 percent of reported liabilities and 5.5 percent of reported equity) and reduce equity at the end of 2000 by $1.2 billion (10 percent of reported equity).† (Thomas, 2002) In addition to the accounting failures, Enron only disclosed the minimum amount of details on its investments in the SPEs, and the amount of financing it had gained from them. The company claimed that it had hedged some of its investments using special purpose entities, but failed to inform investors that Enron shares were being used as part of this hedge. Moreover, Enron allowed several of its senior managers, including its chief financial officer Andrew Fastow, to become partners of the special purpose entities. Thus, these employees were able to make large amounts of profit, in both cash and shares, from the off balance sheet financing provided by companies they partly owned. (Thomas, 2002) This was a clear failure to fulfil their fiduciary responsibility to Enrons stockholders, and contributed to the extent of the company’s downfall. 4. Would similar treatment of off balance-sheet transactions be permissible in the UK? Tollington (2001) is one of the foremost academics claiming that financial accounts no longer provide a true and accurate representation of the value of a business, due to the widening between the values accounting policies place on assets, and the market values of said assets. His paper argues that â€Å"the definitional requirement for ‘transactions or events’ appears to restrict their recognition,† and therefore disclosure on balance sheets, which enables similar off balance sheet transactions in the UK. Equally, ‘white-collar crime’ has massively increased in recent years, with some estimates stating that over half a trillion pounds of criminal proceedings are laundered through the world’s financial markets each year. (Mitchell et al, 1998) The majority of this is moved in large quantities, and this cannot be done successfully without willing accountants, who can use creative accounting to hide any money laundering outside the scope of company accounts. However, new money laundering regulations mean that accountants, and related professionals, are now supposed to report any fraud or money laundering wherever they find it, and this applies as much to illegal activity the UK as to anywhere else. Whilst securitization, which incorporates the use of SPEs for off-balance-sheet financing, has been extensively reviewed in recent years, there are still concerns over the extent to which off balance sheet financing can be abused, both in the UK and abroad. The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) recently introduced new standards, and modified their existing standards, in order to more rigorously define the acceptable accounting treatments for securities. (Satava et al, 2003) Whilst some accountant and analysts are still hoping to move towards a single, global, set of accounting standards, this is likely to take several times. Other jurisdictions are also keen to create a globally accepted set of standards, and in the UK the Accounting Standards Board (ASB) is converging with International Financial Reporting Standards (IFRS), commonly referred to as IAS, to minimise the extent to which off balance sheet financing can be practiced. Two other factors have combined with the restructuring of financial and other industries in a way that has placed additional stress on the corporate governance function, and off balance sheet transactions: greater complexity of business structures and greater emphasis on stock prices. In the last decade or so, business has experienced a surge of fluid organizational arrangements as well as a routinisation of complex transactions, with alliances, joint ventures, multifaceted sale arrangements and hybrid, structured finance arrangements becoming commonplace. (Monks and Minow, 2003) The net effect is the economic boundaries of the firm have become ambiguous and extremely fluid, a phenomenon reflected in the wonderfully euphemistic phrase â€Å"off balance-sheet financing,† where the firm structures transactions and relationships to avoid their explicit recognition in traditional accounting displays. A typical example is a firm that holds a portfolio of mortgages. It places the po rtfolio in a free-standing legal entity with distinctly limited scope, a Special Purpose Entity, but continues the transaction processing and possibly provides credit enhancements. In different variations, inventory, research and development or even rights to future revenue cash flows are parked in Special Purpose Entities (Griffiths, 1995). Reporting regulations allow the Special Purpose Entity to be kept off of the firms formal financial statements; as long as it is disclosed, provided substantive risk has been shifted to an independent third party. (Nelson, 2003) General Electric, an aggressive purveyor of these arrangements, for example, reports sponsored Special Purpose Entities with assets in excess of $50 billion in its 2001 financial report. The â€Å"independent third party† must have (among other things) a minimum of 3 percent ownership of the Special Purpose Entity’s equity and debt, although the Financial Accounting Standards Board in the US has recently tightened these requirements to resemble that of the UK. (Demski, 2003) However, Special Purpose Entities are only one aspect of this wave of organizational and financial innovation. This greater degree of complexity has interacted with a corporate governance environment that has been placing heightened emphasis on shareholder value (Nelson, 2003), including an explosion in the use of option-based compensation. A substantial portion of the greater complexity appears to be motivated by a concern for financial presentation, for example, â€Å"beautifying† ones balance sheet In some cases, the effect may be as simple as a matter of timing: for instance, the timing of selected expenditures and shipments can affect current period financial results, just as can the time at which a sale is formally booked or a loan is consummated. With the assistance of hybrid financial and organizational transactions, a lease can be structured so it does, or does not, show up on the lessees balance sheet, thereby affecting the total debt that a firm reports, through other methods than off-balance sheet financing. However, fundamentally, Enron, used Special Purpose Entities to di sguise significant amounts of debt as commodity prepay transactions. Through a series of circular or round-trip prepaid transactions, this Special Purpose Entity was the centerpiece in â€Å"allowing† Enron to borrow money but to record the amount borrowed as cash generated by operations, because prepaid commodity contracts are generally booked as trades, not loans, a distinction which would have been clearer in the UK (Deminski, 2003). 5. Are principle based types of accounting standard like FRS 5 more effective in dealing with accounting abuses than the more rule based standards of the US? Although the foundation of financial accounting and auditing has traditionally been based upon a rule based framework, the concept of a principle based approach has been periodically advocated since being incorporated into the AICPA Code of Conduct in 1989. Enron and similar events indicated that the accountants and auditors involved have followed rule based ethical perspectives, however these rule based standards have failed to protect investors from accounting abuses. Satava et al (2003) thus described how â€Å"rule based traditions of auditing became a convenient vehicle that perpetuated the unethical conduct of firms such as Enron and Arthur Andersen.† They presented a model of ten ethical perspectives and briefly described how these ten ethical perspectives impact rule based and principle based ethical conduct for accountants and auditors, concluding by identifying six specific suggestions that the accounting and auditing profession should consider to restore public trus t and to improve the ethical conduct of accountants and auditors. Their conclusions showed that principle based standards were less open to abuses that rule based standards, provided the principles were well defined. Indeed, the publication of a recent amendment to Financial Reporting Standards (FRS) 5 by Great Britains Accounting Standards Board, sought to clarify how to account for SPEs and similar entities, with emphasis on how the principles of the FRS 5 will apply to transactions conducted with these entities. Accountancy (2004) claimed that by publishing an amendment to FRS 5, the United Kingdom Accounting Standards Board was attempting to stop the flow of off balance sheet accounting, despite concerns expressed surrounding the amended FRS 5. The article provided information on an amendment to FRS 5, â€Å"Reporting the Substance of Transactions†, namely the addition of â€Å"Application Note G, Revenue Recognition†. The note has been prepared in response to the need for clarity in respect to questions that arise concerning the treatment of revenue and, in particular, the treatment of turnover. The amendment was published as an Exposure Draft in February 2003 for public comment and, in finalizing the document; the Accounting Standards Board took into consideration the comments received in response to the draft and has consulted interested parties. In FRS 5, in the list of contents immediately preceding the summary, the list of Application Notes is extended by adding at the end, G Revenue Recognition and sets out basic principles of transaction and revenue recognition which should be applied in all cases This thus has increased the extent to which the principle based accountancy legislation in the UK can control the extent of off balance sheet transactions, and correspondingly increased the necessary amount of disclosure. (Accountancy, 2004) However, it has been argued by some theorists that the reform efforts may have been unwise (Culp and Nickanen, 2003), due to a need to recognise that accounting is retrospective, and Enron’s problems were evident to investors if they used more forward looking information. The share price was declining long before the disclosures, quick surveys of four issues: the state of wholesale electric markets before and after Enron, the state of regulation of wholesale electric markets before and after Enron, online trading before and after Enron, and whether swaps need regulation, shows that accounting abuses must still have an underlying business reason. It has also been argued that Enrons use of special entities for off-balance-sheet financing is a perversion of a useful, and often appropriate, accounting technique and such perversions can equally be applied to other techniques under principle-based standards. Equally, it has been recognised that the latitude inherent in principles, or concepts, based standards can be a double-edged sword. â€Å"Such latitude allows managers to choose accounting treatments that reflect their informed understanding of the underlying economics of transactions.† (Nelson, 2003) This latitude, however, also permits managers to â€Å"advocate reporting treatments that do not reflect the underlying economics of a transaction.† (Maines et al, 2003) Both managers and accountants must have strong ethical principles in order for their accounting under principle based standards to reflect the true value of their business, especially in difficult times Both the SEC and the Auditing Standards Board in America support this view with their focus on the quality, as opposed to simply the acceptability, of financial reporting, as well as placing strong emphasis on â€Å"the need for expert judgment and unbiased reporting† (Maines et al, 2003) Concepts-based standards have the potential to promote the financial reporting goals of the regulatory bodies in ways that rules-based standards cannot. However, in order for this to happen, individuals must possess a conceptual framework for financial information in order to use this information appropriately in decision making. Principle-based standards reflect a more consistent application of conceptual framework, and thus enhance individuals’ understanding of the frameworks. Thus, a concepts based approach is consistent with the FASBs stated goal to â€Å"improve the common understanding of the nature and purposes of information contained in financial reports.† (Maines et al, 2003) Also, principle-based standards are consistent with the stated goal of the FASB to promote convergence of accounting standards worldwide. The European Commission has recently proposed that the U.S. abandon GAAP in favour of the more flexible IAS, which emphasizes ‘substance over form’ in auditors inspection of the accounts. (Ampofo and Sellani, 2005) As a result, a concepts-based approach likely will lead to greater agreement in standard setting between the FASB and IASB and thus will also promote international harmonization. (Maines et al, 2003) 6. What has been the overall impact on corporate reporting of Enron and other recent financial scandals? The events surrounding the demise of Enron have led to corporate reporting procedures being called into question all over the world. It resulted in critics questioning how adequate the disclosure legislation was at the time, and also to query how a major accounting firm could conduct independent audits of a firm they were engaged in major consulting work for, when the audit fees were tiny in comparison to the consulting fees. The â€Å"scandal threatened to undermine confidence in financial markets in the United States and abroad; and the accounting profession and regulatory bodies were forced to act.† (Swartz, 2005) In a characteristic move, the SEC and the public accounting profession were among the first to respond to the Enron crisis. In a piece for the Wall Street Journal, the SEC Chairman Harvey Pitt called the outdated reporting and financial disclosure system the financial â€Å"perfect storm.† (Thomas, 2002) He stated that â€Å"under the quarterly and annual reporting system in place at the time, information was often stale on arrival and mandated financial disclosures were often, ‘arcane and impenetrable’† (Thomas, 2002) In order to reassure investors and restore confidence in financial reporting, Pitt called for â€Å"a joint response from the public and private sectors to strengthen regulations and prevent a recurrence of these events.† (Thomas, 2002) As a result, since the Enron debacle, the global corporate reporting regulators were quick to move to stem the rising tide of public interest against their profession, displaying the banner â€Å"Enron: The AICPA, the Profession, and the Public Interest† on its Web site. (Shwarz, 2005) It announced the imminent issuance of an exposure draft on a new audit standard on fraud, the third in five years up to 2002, providing more specific guidance on corporate reporting standards than was found at the time in SAS no. 82, ‘Consideration of Fraud in a Financial Statement Audit.’ The Institute also promised a â€Å"revised standard on reviews of quarterly financial statements,† (Thomas, 2002) as well as the issuance, in the second quarter of 2002, of an exposure draft of a standard to improve the audit, transaction reporting and disclosure process. The major piece of legislation to come out of the Enron scandal was the Sarbanes Oxley (SOX) report, which was passed by the U.S. Congress in 2002 in response to the demise of Enron and the WorldCom scandal. SOX requires firms to vouch for accounting controls and disclose weaknesses to shareholders, and almost all concerned parties have agreed that the SOX was a necessary and useful piece of legislation, that helped restore faith in U.S. companies and their financial statements. (Swartz, 2005) However, whilst no one disputes the benefits, business leaders have often complained that â€Å"the costs associated with Section 404 compliance are much higher than expected, and are an undue burden on most companies.† (Swartz, 2005) Many major companies, and some analysts, have criticised the large increases in auditing expenses, as these expenses create no direct value for businesses, and act to remove money from the economy which would otherwise be invested. Business lobbyists have a lso begun lobbying government bodies in the major financial centres, claiming that SOX slows business expansion and the growth in the number of available jobs (Swartz, 2005) The level of complaints from companies about the increased costs associated with the new corporate reporting standards prompted U. S. auditing regulators, in May 2005, to move to ease the auditing expenses companies were forced to engage in, however regulators also said that the law has greatly benefited investors and there is no need for the U.S. Congress to change it at this time. (Swartz, 2005) Despite the obvious benefits that the increased level of reporting and disclosure provides to investors, many companies have complained that the compliance costs are too high, and that auditors force them to go through expensive corporate reporting procedures that accomplished little than to line the auditor’s pockets. References: Accountancy (2004) November 2003 Amendment to FRS 5 ‘Reporting the substance of transactions’: Revenue recognition. Vol. 133, Issue 1325, p. 128. Ampofo, A. and Sellani, R. (2005) Examining the differences between United States Generally Accepted Accounting Principles (U.S. GAAP) and International Accounting Standards (IAS): implications for the harmonization of accounting standards. Accounting Forum (Elsevier); Vol. 29, Issue 2, p. 219. Culp, C.L and Nickanen, W.A. (2003) Corporate aftershock: the public policy lessons from the collapse of Enron. Demski, J. S (2003) Corporate Conflicts of Interest. Journal of Economic Perspectives; Vol. 17, Issue 2, p. 51. Griffiths, I. (1995) New Creative Accounting. London: MacMillian. Healy, P. M. and Palepu, K. G. (2003) The Fall of Enron. Journal of Economic Perspectives; Vol. 17, Issue 2, p. 3. Maines, C. L. A. Bartov, E. Fairfield, P. Hirst, D. E. Iannaconi, T. E. Mallett, R. Schrand, C. M. Skinner, D. J. and Vincent, L. (2003) Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting. Accounting Horizons; Vol.17, Issue. 1, p73. Mitchell, A. Sikka, P. and Willimott, H. (1998) Sweeping it under the carpet: the role of Accountancy Firms in Money Laundering. Accounting, Organizations Society; Vol. 23, Issue 5/6, p. 589. Monks, R. A. G. and Minow, N (2003) Corporate Governance: 4th edition Oxford: Blackwell. Nelson, M. W. (2003) Behavioural Evidence on the Effects of Principles- and Rules-Based Standards. Accounting Horizons; Vol.17, Issue 1, p91. Satava, D. Caldwell, C. and Richards, L. (2003) Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing. Journal of Business Ethics; Vol. 64, Issue 3, p. 271. Swartz, N. (2005) Executives Praise SOX but Seek Changes. Information Management Journal; Vol. 39, Issue 4, p. 22. Thomas, C. W. (2002) The Rise and Fall of Enron. Journal of Accountancy; Vol. 193, Issue 4, p. 41. Tollington, T. (2001) UK Brand Asset Recognition Beyond â€Å"Transactions or Events†. Long Range Planning; Vol. 34, Issue 4, p. 463.