An Explanation of the Causes and Effects of the Enron Accounting Scandals

From the 1980s until now, there have been a lot of accounting scandals which were widely announced on by media. The result of this situation is many companies were bankruptcy protection requests, and closing. One of the most widely reported emulation of accounting scandals is Enron Company. Enron Corporation is one of the largest energy companies in the world. Enron was founded in Houston, Texas, America in July 1985 by the consolidation between Houston Natural Gas and InterNorth of Omaha, Nebraska (â€Å"Enron and Enderson: The story†, n. d. ). According to Sridhanran, Dickes & Caines (2002, p. ), Enron’s rank number is the seventh in the United States by Fortune magazine in April 2002.Their businesses were sale of nature gas, electricity sector, water, metal, broadband and newsprint. Enron has been altered from the old economy company to the new economy company and focus on HFV (Hypothetical Future value). The profits were grown by buying electric at stable prices fro m the suppliers and sale the different prices for customers. When the falsehood of their profits was opened, the investors withdraw the capital. Enron start collapse (â€Å"Case study: The collapse†, n. . , pp. 1-2). Definitions Accounting scandals are political and business scandals using illegal accounting systems and fraud in the financial statements. According to Hanson (2002, p. 1), Enron accounting scandal is the most important common failure in the banks during the 1980s in the United States. This leads to changing in business and the law. When Enron was bankrupt, the economy of America was dropped, and many employees were lost their jobs. Outline and Limitations The assignment will explain two main reasons and two effects of Enron accounting scandal.The assignment will conclude with review the Enron accounting scandal and giving the lessons for another company. The Causes of Enron Accounting Scandal Business Fraud A business fraud is one of the most important reasons which made bankruptcy of Enron. Firstly, limited partnership companies were opened by CFO Andy Fastow. He used many partnership companies such as J. P. Mogan Chase and Merill Lynch to hide their enormous debts and losses from investors. They borrowed the great amounts of money from financial institutions to buy many assets; this led to wrong view about Enron condition.It helped the stock price increase (â€Å"Enron accounting scandal†, 2009). In addition, the financial strategy, the business consultants and the accounting techniques are wrong choice of Enron. They used established investment money to build securitization abilities. According to Buondonno, David, Pufky and Rollings (n. d. , pp. 11-12), Enron has distorted the financial statements using the complex methods. They used fake companies (SPEs) to move money between different banks and created false financial statements. This led to misunderstanding of shareholders about the real financial statements.Moreover, Enron predicted the future market of energy price. As a result, the sale prices of Enron known as mark-to-market, which control the energy trading business and the reports which they want to show. Furthermore, Enron used wrong accounting system. They used mark-to-marked trading which is greatly hard to change to another system. The reports were shown losses or gains on the stock and security price at the end of the year. Enron was able to use SPE (special purpose entities) to trade in legal time or illegal time so that income could change to correct with investor expectances.Lastly, Enron had a huge negative dollar cash flow from bank loans. They needed to pay around two million dollars per day by cash. A Corruption and a Lack of Accounting Techniques According to Buondonno, David, Pufky and Rollings (n. d. , pp. 18-20), Management level and accounting level were forgotten in Enron situation. Endrew Fastow, the Chief Financial Officer (CFO) of Enron used his power to corrupt by using his knowledge into the agreements and making the bonuses from the agreements. Endrew and his wife got benefits from Enron to buy Chewco where his wife is owner.He controlled subsidiary companies to buy stock and hid debt for Enron. Enron did not follow the accounting rules. Every mistake in accounting needs to note and describes for shareholders know, and writes on the financial statements. In 2001, Accountants cannot combine Chewco into the Enron’s financial statement. This lead to misunderstanding report which show the financial statement of Enron such as a decrease Enron income and an increase Enron’s reported debt. In addition, Enron tried to make maximize profits by break the law.Therefore, dishonesty in the financial statement, corruption and a lack of knowledge and skills of accountants are the causes of the Enron’s bankruptcy. The Effects of Enron Accounting Scandal on Employees and shareholders When Enron was bankrupt, the most affected people are Enronâ₠¬â„¢s workers and shareholders. Many people lost their jobs, their whole pension and all of the shareholders lost their money (Dunder,n. d. ). According to Raver (2006, p4-5), Enron stocks prices were increased nearly double in one year by many ways such as legal and illegal way.The stock price was increasing so fast, many Enron employees bought Enron stock as saving money, and also their pension are in Enron’s stock too. When Enron was failing, Enron’s stock price was decreasing until no longer value, many Enron workers lost all their money, their jobs and also their pension lost too. For this reason, they almost have nothing; they only have social security funds. The suddenly decrease of the value in Enron stocks influenced the retreat savings of thousands Americans who are not Enron employees. Many Americans saved their money in the index funds.Enron’s stock was formed by the different sources of investment, such as the state pension plans, university and oth er non-profit foundations (Sridharan, Dickes & Caines, 2002, p. 4). Therefore, when Enron scandal was happened, this entailed many effects on workers, shareholders and Americans who are not Enron employees. They lost their money, their jobs and their future. The United States and the Stock Market Enron accounting scandal helped American improve their knowledge of business and accounting. This leads to changing in the U. S. aw to protect people from the business fraud (Raver, n. d. , p. 4). They fortified retirement security of American, and limited on selling stocks for employees (Sridharan, Dickes & Caines, 2002, p. 8). Moreover, the stock market was affects by the Enron accounting scandal, Enron’s stock was $80 per share. When the Enron accounting scandal was discovered, the price of Enron’s stock fell down less than $1 (â€Å"Enron stock prices†, n. d. ). Conclusion The Enron accounting scandal is one of the biggest problems of cheating in accounting in Ameri ca.It changed the most American life, and people behold themselves to know the answers of cupidity and break the law in business. The Enron accounting scandal has many reasons such as business cheating, the corrupt of the power person and inexperience of accountants. For this reasons, Enron bankruptcy had many effects on Americans social such as workers, shareholders, the American economy and the law. The lesson from Enron accounting scandal were found by many ways such as the conflict of interest between two roles played, employees’ protection, changing in business managements, and ethics in business, cautious investment.

Solubilities Within a Family Lab Report

Purpose/Objective The purpose of this experiment is to identify the periodic trends in the solubility of the alkaline earth metals and compare the results to that of lead Materials 1. Pencil 2. Lab notebook 3. 5 small test tubes 4. Droppers Chemicals 1. 0. 2 M Mg(NO3)2 2. 0. 2 M Ca(NO3)2 3. 0. 2 M Sr(NO3)2 4. 0. 2 M Ba(NO3)2 5. 0. 2 M Pb(NO3)2 6. 1 M NaOH 7. 0. 2 M NaBr 8. 0. 2 M NaI 9. 0. 2 M Na2SO4 10. 0. 1 M Na2CO3 11. 0. 2 M Na2C2O4 12. 1 M NaCl Data and Results Mg(NO3)2Ca(NO3)2Sr(NO3)2Ba(NO3)2Pb(NO3)2 NaOHCloudyMilkyCloudyCloudyMilky NaClNo reactionNo reactionNo reactionNo reactionPowder NaBrNo reactionNo reactionNo reactionNo reactionCloudy NaINo reactionNo reactionNo reactionCloudyBright Yellow Na2SO4No reactionNo reactionWhite, yogurt-likeMilkyMilky Na2CO3MilkyMilkyPowderWhite, cotton-likePowder Na2C2O4No reactionMilkyMilkyPowderPowder Sample Calculations None ? Discussion and Comments This experiment tested the theory that the elements in the periodic table are arranged in a manner in which the elements of a group share similar chemical properties. The elements we used were the ones from the alkaline earth metal group. These elements tend to form 2+ cations and are very reactive. We also compared these elements to that of lead because lead also forms a 2+ cation. We used the chemical property of solubility to observe the periodic trends of the alkaline earth metals. As a general rule, reactivity increases as you move down a group in the periodic table. This means in regards to solubility that the more you farther you move down the group the more insoluble the element is when combined with hydroxides, chlorides, bromides, iodides, sulfates, carbonates, and oxalates. My results were consistent with this theory in that the mixtures went from no reaction to forming a precipitate or from forming a light precipitate to a heavy one as the elements moved down the periodic table. The precipitates that were formed gradually changed from a cloudy or milky mixture to a heavy solid precipitate that would settle on the bottom of the test tube. In some instances lead reacted very similarly with the alkaline earth metal but very different in the other reactions such as with iodide. This is due to lead’s position on the periodic table as compared to those of the alkaline earth metals. The position on the periodic table correlates to an element’s atomic radius, ionization energy, and electron affinity. All of these properties affect an element’s chemical properties such as solubility. A systematic error occurred during my experiment when I observed a reaction between barium and iodide. There should have been no reaction. This error is probably the result of using a test tube that was not cleaned properly prior to combining Ba(NO3)2 with NaI. This experiment reinforced the concepts introduced in Chapter 8 of our textbook. Pre-Lab Questions 1. The names and symbols of the alkaline earth metals encountered in this experiment are: a. Magnesium – Mg b. Barium – Ba c. Strontium – Sr d. Calcium – Ca 2. a. The general electron configuration of the alkaline earth metals is [Noble gas]ns2. b. The electron configuration for lead, Pb, is [Xe]6s25d104f146p2. c. All the formulas of the oxides formed by the alkaline earth metals and lead have the general formula of RO. 3. The general formulas for the following compounds with alkaline earth metals or lead: a. RSO4 b. RCl2 c. RCO3 d. RI2 e. RBr2 f. RC2O4 g. R(OH)2 h. R(NO3)2 i. RCrO4 4. The general method that was used to examine qualitative solubilities in this experiment is observation. Post Lab Questions 1. The solubility of the alkaline earth metals with hydroxides increases as you move down the group; soluble with halides; with sulfates, carbonates and oxalates decreases as you move down the group down the group. 2. The solubilities between alkaline earth metals and lead with NaOH are similar ecause all of the reactions were either cloudy or milky. The solubilities between alkaline earth metals and lead with NaCl are different because all of the alkaline earth metals are soluble but lead is not. The solubilities between alkaline earth metals and lead with NaBr are different because all of the alkaline earth metals are soluble but lead is not. The solubilities between alkaline earth metals and lead with iodide are different because all of the alkaline earth metals are soluble but lead is not soluble and formed a bright yellow precipitate. The solubilities of Mg and Ca with SO4 are different because they are soluble but lead is not and solubilities of Sr and Ba are similar to lead. The solubilities between alkaline earth metals and lead with CO3 are similar since all of compounds form some sort of a white precipitate. The solubility of Mg with C2O4 is different from lead because it is soluble but lead is not and solubilities of rest of alkaline earth metals are similar because they all form some sort of white precipitate. . The solubilities of the alkaline earth metals and that of lead may differ markedly due to their respective electron configurations. The alkaline earth metals like to give up two electrons from their outer shell and form cations because by doing so their electron configuration becomes isoelectronic with the closest noble gas. Lead looses its to electrons from the 6p suborbital. Resources Chang, R. (2010). Chemistry: 10th Edition. New York, NY: McGraw Hill.

Mad Blood Stirring: Vendetta in Renaissance Italy Essay

Written by Edward Muir, this powerful microhistory analyses the events during 1511 in the town of Friuli, Italy at the time of the carnival. Muir’s thesis for his book, Mad Blood Stirring comes together in separate parts throughout his introduction. Firstly, Muir attempts to establish the importance of the Venetian rule over the province and people of Friuli and its capital city, Udine. Due to its geographical location, this part of Italy was essential to the country to protect due to risk of invasion and trading posts. Muir emphasises Friuli’s larger place in the politics of Italy, as well as an important part of the European principalities developed in the early modern period. The population of Friuli faced many obstacles in their daily life, such as the Venetian wartime taxation, oppression from local lords, the strain of a mixed group of people, as well as a broad financial decline. During this time Friuli became the birthplace of the type of feud known as the vendetta, which involved a blood feud between families or factions. Particularly in Friuli politics were divided between the two major family factions of the Savorgnan family and the Della Torre family. With all these different factors contributing to the wide scale outbreak of violence, Muir takes them all into consideration while conducting a systematic analysis of the social structure, economy, institutional and political history, and particularly the riot at the carnival of 1511. Overall, Muir sets out to answer the question of why the carnival was so explosive and what caused its events to be so cruel and revolting. Muir’s microhistory looks at many broad themes in its mission to examine the role of vendetta and factions in Italian and family politics, contributing to peasant revolt, the nature of the culture of population within the state and the incidents at the Carnival. To begin, Muir offers an anaylsis of the change in aristocratic behaviour from widespread uncontrolled violence to controlled duels subjecting only the two participants in harm. Next Muir attempts to explain the new workings in which Venice ruled its subject provinces such as Friuli. Also contributing to the peasants distress was the Italian wars involving imperial forces threatening to invade Friuli. Muir finally forms an understanding of the peasants revolts who wished to destroy the records of their debt and gain control over their own local affairs. By using historical methods such as narrative, social history and even anthropology in attempts to gain a â€Å"keener sense of how vendetta operated in Renaissance Italy, how factions dominated political life and how contemporaries understood their own violence† (p.12) Because of the important role vendettas have during the Renaissance in both city and family politics they appeared to be the most logical solution to failed political institutions. Muir uncovers underlying connections between the theme of the carnival, vendetta rituals and hunting traditions. Muir states the idea that the carnival massacre was the defining moment where the people of Friuli moved from the mentality of vendetta towards that of funnelled expression of anger in the form of duels. The wide range of sources used by Muir dates back to the Iliad and references feuds in the nineteenth and twentieth century, however he is always able to connect them to his Friuli situation. An important factor in analyzing Mad Blood Stirring is how the observers and participants retold their story in both written and oral history. By using a wide range of sources which mention the type of life the peasants and aristocrats were living, Muir is able to paint a colourful picture of the type of poverty and hard times many were experiencing. In Muir’s analysis of the Friulian social and political structures and their indifferences while in vendetta is based largely on the most recently available Italian historians as well as some primary sources. Through the use of his sources he is able to show that the Savorgnan taking on the duty of protecting the peasant population in Udine and attempting to build the relationship with Venice instead of diminishing it like their enemies. Although the author tries notably to give as much evidence as possible to bring forward connections regarding the carnival and the larger concept of the massacre, Muir fails to bring forward an example of who normally organizes carnivals and what carnivals are generally like in Udine. In order to consciously recognize this carnival as one that went horribly wrong, an comparison between two would make a far better justification as to why this carnival was so notable. In another example of Muir failing to fully justify his thesis, he states the carnival was one of the main instigators of the massacre in 1511, however his evidence to support this claim is very thin and questionable. Although Muir is excellent in his collection of sources, when it comes to simplifications he sometimes uses to broad of a source. This leaves Muir’s claim that the pattern of killing evolved out of the carnival itself appearing not completely proven. Like almost every piece of historical work, Muir’s book has room for debate, questions and more answers.

America’s “New Economy” Essay

â€Å"As the 1900’s gave way to the new millennium, it became increasingly clear that a new era in American (and world) history had begun. The old era had been dominated by the Cold War struggle between the United States and the Soviet Union. The new era was defined by the rise of a new global economy†¦the ways in which the world’s peoples lived, worked, and governed themselves. Global communication, trade, and capital flow all grew rapidly†¦Ã¢â‚¬  (Griffith, Baker 531). The United States rose to being the most powerful military supremacy nation in the world due to Reagan and Bush’s destruction of the Cold War, bridging the 80’s into the new 90’s. George Bush’s CIA and ambassadorial experience provided Americas key to our foreign policy negotiations, aiding in our nations leadership over the world. This defeat and new era caused our domestic and social society within America into a state of confusion and caused Americans to questi on what role they would play in this new society. â€Å"Not only did the Cold War define America’s stance in the world, dictating foreign policy choices from southeast Asia to Latin America; it defined the contours of domestic politics as well,† (Chafe 549). How can we believe now after September 11, that we still or always have had leadership or supremacy in this world? How could the heart of our country be damaged so much affecting our nation as a whole? This recent tragedy damaged the core of our patriotism changing foreign and domestic policy after the 90’s. During the 90’s, a time of new cultural expression and power, the US was willing to use any economic, political, or military force necessary to uphold the new global system. After the Reagan legacy, President Bill Clinton created the â€Å"New Democrats,† which, â€Å"sought to replace the party’s older industrial and agricultural bases with a new, if unwieldy, coalition of women, minorities, social liberals, and technological progressives,† (Griffith/Baker 533). In looking at Chapter 14 in Griffith/Bakers Major Problems in American History Since 1945 and Chapter 16 and the Epilogue in Chafe’s The Unfinished Journey, we will consider the new goals and values of both the US’s domestic and foreign policies, and find that although positive changes have taken place since 1945, the US still is yet to live in a society free of homelessness, poverty, and crime reflected by the tenacious power of race, class, and gender blocking the path toward  independent freedom. Throughout American history, the issue of freedom has always prevailed and equality of everyone wasn’t brought up until the early to mid 1900’s. The peoples dependence and underlying trust within the government to withhold and protect has put our society on a roller coaster of trust, distrust, and betrayal. â€Å"†¦the Nixon presidency and his foreign policy breakthroughs with China and Russia had barely taken hold before the devastating constitutional crisis of Watergate occurred, threatening to undermine the very structure of the American political system and people’s confidence in it. Followed quickly by the nations first defeat in war†¦Ã¢â‚¬  (Chafe 497). Busch had decided not to respond to much of the conflicts happening with Gorbachev, because if he had, it could have created greater instability, more violence, and a stronger likelihood of counter democratic action, such as the Soviet Union. Busch in causing the two-superpower leaders to arrive at a new arms control treaty that promised the reduction of nuclear weapons arsenals of the world. Busch’s only major error was quickly recovered by quickly becoming Yaltsin’s allies, beginning a new coalition where both world powers would enforce world peace. After â€Å"Desert Storm,† the US entered a prolonged recession causing confusion amongst Americans because Busch didn’t care about domestic policies. Because of Busch’s carelessness of domestic policies, it reflected upon the public not caring about domestic policies nor within the government. The new young light in America was created by the new elections. Clinton bringing a new young light to society during the election of 1992 believed that through the idealism during the sixties were those which should be reflected upon now during the 90’s. Clinton’s ideas were: investing to create new jobs, supporting new technology, rebuilding the nation’s infrastructure, and creating a new partnership between management and labor to increase American productivity and competitiveness in world markets. The major political campaigns were advancing with technological advances with campaign’s  portrayed through the amazing new power of talk-show journalism. Ross Perot’s ideals, opposite of Clinton’s, were expressed through talk-show journalism shaping political dialogue and activity. Many talk show hosts provided a direct outlet for politicians to reach the American’s at home through television. The political wars went on and with Clinton winning the democratic election. This allowed Americans to dig themselves out of their deepest problems by re-imagining themselves and fulfilling their dreams. Clinton was faced with issues similar to Franklin Roosevelt, â€Å"†¦in the midst of the Great Depression, they were in many ways far more complicated and intractable, calling upon the same breadth and depth of leadership skills that FDR had deployed in the 1930’s,† (Chafe 512). As one magazine wrote, â€Å"‘what excites people about Clinton, is precisely the degree to which he speaks to their hunger for meaning and purpose, their half conscious and often inchoate desire to transcend the selfishness and meaningless of materialistic and narcissistic society,'† (Chafe 511). Clinton’s gay policy in the war, â€Å"don’t ask, don’t tell,† were looked at as actions profoundly alienating liberals and gays. His next policy, national Healthcare, failed to the Republicans criticizing and ultimately causing his policy to disintegrate. This was Clinton’s down and thought it was over until the American society regained confidence with him when he passed a bill which caused restrictions on free access to handguns and assault weapons. He also created the Americorps, a young group of people volunteering to work among Americas disadvantaged populations. Finally touching up on domestic policies, the American society gained faith in him. The 1994 elections were different and Clinton was on his way to coming back. He wanted to represent a Democratic smaller government. Richard Norris guiding Clinton, made him invulnerable to the issues of high taxes, crime, welfare, federal budget, and affirmative action which Republicans could use against him. Clinton defined positions that would seem reasonable to the middle-class voters and also portray the Republicans as radicals seeking to overturn 60 years of progress and advance his own agenda on issues that cut in his direction such as education, the environment, and women’s rights. Clinton proved to the public that the Republicans mainly Dole was a threat  to the middle class stability, and eventually won the election exclaiming, â€Å"the era of big government is over.† The voters decision was for a divided government,  Ã¢â‚¬Å"not for one party over another. Only by ensuring that one party could balance and counter the other, they seemed to be saying, could the nation be protected from moving too far either toward liberalism and big government on the one hand, or toward conservatism and the end of entitlements on the other,† (Chafe 527). Americans wanted politicians to proceed down a middle path, not straying to either side too far. Although race had been dealt with by the government, it still defined power, control, status, economic opportunity, and freedom. This issue has improved dramatically, but race has always been â€Å"the central theme† to American history. It has been so much misconstrued, â€Å"that the issue of racial discrimination had disappeared as a matter of public concern, convinced that there was no longer a reason to think of blacks and whites as having different life chances†¦Ã¢â‚¬ (Chafe 528). Los Angeles embodied most of the multiracial demographic complexity which is where many blacks were suppressed although given still given supposed equal rights opportunities. One example being the AIDS virus. Treatment was available to the suppressed society, but weren’t able to afford the medication. The Rodney King incident was appalling and the only way to describe the verdict was what Chafe wrote, â€Å"It was as though the jury had taken a hallucinogenic drug that altered totally what others saw as reality – and the drug was race,† (Chafe 529). The police officers caught on tape for the beating got off because of whites ruling the jury. O.J. being convicted of murder and having a black jury was pleaded not guilty. Benjamin Barber brings up a point of political futures neither being democratic. â€Å"†¦the forces of Jihad and the forces of McWorld operate with equal strength in opposite directions, the one driven by parochial hatreds, the other by universalizing markets, the one re-creating ancient subnational and ethnic  borders from within, the other making national borders porous from without. They have one thing in common: neither offers much hope to citizens looking for practical ways to govern themselves democratically,† (Griffith/Baker 542). September 11 brought forth something America had never faced before, an attack on our home ground. Since this attack the society has been more conservative, realizing that America is not this leadership nation that watches over the world, but is just as suseptable to attack as anyone else is. This attack has brought all families closer and brought out American patriotism from within. The attack has put American flags on Football players helmets as well as all sports jerseys. What are we supposed to believe from the media, articles saying that information being portrayed to us is false and defying. Although we have gone through a roller coaster of events both ups and downs, America has always recovered and adapted to the changes in front of us. â€Å"The Progressive Policy Institute believes that the latter is true and that the challenge now is to learn how to manage and govern in an era of sustained and constant innovation and adaptation,† (Griffith/Baker 536). The 90’s was a major turning point in America being the end of the old millenium and the start of a new one, allowing us to look at what is needed to be done both in domestic and foreign policy for this world and our society to go on. â€Å"†¦the 1990’s embodied a summing-up of what had occurred in the preceding decades, as if the country were searching to find some way through the maelstrom of conflicting currents to a final sense of direction that might represent a new consensus on how to proceed,† (Chafe 498).

Witness: Essay

Persuasive Essay – Witness Our separate individual identities are shaped by our interpretations of our society’s ideals and values. As individuals, we reflect in our personalities and actions by what we hear and see in the media, and through what we have observed personally in the world in general. Having an experience of our society’s rules, we are able to make informed decisions and choices by the ethical and moral concerns that we are bound by. Despite this, when moving from one country to another, we may be confronted by a different system with distinct and perhaps seemingly unusual sets of principles. If this is indeed the case, this would be reflected by the different people in the country as a whole compared to our own. In order for unity and harmony to flourish between these two countries, establishing common ground is essential, or if this is not possible than an acknowledgement of some of their ideals and values and the abandonment of some of ours is necessary. However, in doing this we are losing our original identity. In the film, â€Å"Witness,† directed by Peter Weir, an Amish widow, Rachel Lapp, and her young son, Samuel, depart for Baltimore to visit their relative. They take a break in a railway station in Philadelphia and Samuel, in his need to explore and understand the new world he is surrounded by, begins wondering alone in his need to belong. In the men’s toilets, he is a witness to a murder and is traumatized by it. Evidently, it changes him and his views of the world are forever altered. When he is confronted by another Amish named Eli, he is asked a series of questions leading up to as to whether he would ever kill a man. Samuel replies to this question by stating, â€Å"†¦ nly the bad men†. Clearly, this emphasizes the change seen in Samuel through his interactions with others outside the Amish community. This proves that in general, the need to belong and the people we are influenced and surrounded by can have some significant impacts affecting who we become. Similarly, the need to blend in and belong can change the personality of an individual for the better. This is particularly seen in Witness when a cop named Jo hn Book is forced to flee his home when faced with danger. He breaks his ties and lives with the Amish in hideout to protect himself as well as Samuel, a key witness to a murder, along with his mother. During the period that John spends with the Amish he begins to recognize their way of life and grows an appreciation for it. This is indicated when he starts to dress like the Amish. When he does this for the first time, he asks Rachel whether he looks Amish. Rachel replies by commenting, â€Å"You look plain. † Further prove of his acceptance, is when John takes up carpentry and helps with the barn raising. Through these actions, later he is finally accepted by Eli; this is supported when he warns John when three dangerous looking men come to see him. John’s visit to the Amish community changes him. Some may argue that it is not the group we belong to that defines who we are. In fact, they may try to reassure us that it is only our individual actions that instigate who we become. This may be particularly true in matters where the need for someone to belong to is denied by their biological family. However, it cannot be taken as a rule in general and is rarely the case. As put forward by Maslow’s hierarchy of needs, our search for a group to interact and be part of is essential before feelings of self-esteem and self-actualization can be met. For our needs to be met we would not try to establish relationships with those who we have nothing in common or loathe. We are more likely to form bonds to those who resemble us most and share common interests with. It is only when these ties are broken that we feel more susceptible of any danger looming our way and immediately we form new relations with a more different group. To fit in, this may require the adjustments of our own personality since every group has their own special and unique identity to begin with. In the case of both Samuel and John a change was observed in their identities as they migrated from one area to another to suit the needs of their particular environments. This change would have enabled them to more likely survive if they were to permanently live in such places. The clashing of ideals and values held by the Amish were not exactly intertwined with the principles of city living. For this reason a change was observed in the behaviours of both Samuel and John. However, one might ask, what would be the case for the exceptions? What about for the people who take no recognition in their own rules and despite everything try to break every single one of them? Would they fit snugly well in place with a completely different set of ideals and values? In this society would they be seen as the respective citizens? Who knows? Clearly it is hard to imagine such a place so different to our own but one thing is certain, a society’s way of living is what defines every individual who is part of it.

Intro to ethics Essay

The career field that I have chosen is public relations which also has a focus in journalism. Since journalism is often known as the 4th government branch because it watches over the actions of the other branches there are many controversial issues involved which required applied ethics to work through. Business ethics can be seen very strongly in public relations and journalism because there are often conflicts between advertisers which is here the largest amount of revenue comes from and editorial. For example, an article may be getting ready to run about how someone was killed by a person who illegally obtained a gun. The article may spark some gun control arguments and opinions. In the same issue of the paper there might be a firearm store placing a large display advertisement for a sale they are having. There is a dilemma there that will need applied business ethics to decide what to do. Do they run both anyways, or stick with the advertiser and trim down the details of the article so there is not as much focus on gun control? There are legal rights issues that required applied ethics reasoning also associated with public relations and journalism. There are certain details and name and things that can only be printed based on specific things such as a person being certain age and circumstances. Some areas consider it illegal to print in the obituaries that someone committed suicide. Sometimes though if it is a public matter that many people witnessed it is had to avoid printing that a suicide occurred without people know there is information being with held. In addition to this there is also always the possibility of sources being incorrect and the information you print being libelous to someone. Finally there is computer and information ethics in applied ethics. This category can be seen in public relations and journalism in much the same way as legal issues with being slanderous or libelous to someone or a company. Depending on what sources one use there may be false information coming from the computer and information. A professional in public relations of journalism has to take the responsibility to fact check and check the credentials of the sources they are using. The responsibility to check facts does not lay with the source, but with the journalist. If they received incorrect information that could have been spotted if fact checking was done they are negligent and can face very serious consequences. Fact checking cannot only hurt the legally, but also ethically. The people, businesses and other things that are written about are affected deeply. Sometimes there has to be a choice made as to whether a story is worthy of printing if it is going to harm someone or someone’s family members. Most of the time the ethical choices that have to be made in public relations and journalism stem from not which side of a topic to be on, but what to put out to the public on topics. For example, even if a reporter feels that abortion is completely wrong they cannot express this opinion. They have to write for both sides just giving the facts to what things each side says. They could be thinking abut writing to persuade people on why abortion is wrong, but the ethical decision is to step back and understand where both sides of the argument are coming from.

What Companies Can Learn From The Enron Case and The Impact of the Essay

What Companies Can Learn From The Enron Case and The Impact of the Enron Case - Essay Example The corporation was formed with the merger between two natural gas pipeline corporations, namely Houstan Natural Gas and Internorth Inc. After the merger, the position and corporate image of Enron Corporation improved by a large extent thereby enhancing its productivity and profitability among others in the market of the US. In the year 1989, Enron Corporation became one of the largest gas suppliers of the United States and United Kingdom (UK) with approximately sixty thousand kilometers of gas pipelines (American-Business, 2011). The prime objective of Enron Corporation was to position itself as an inventive as well as a prominent leader in the sector of natural gas of the US. Apart from these, Enron also extended its services in other sectors namely water, fiber optics, newsprint and telecommunications among others. Enron Corporation was quite succesful in its business operations, as its revenue enhanced approximately from US$ 9 billion in the year of 1995 to about US$ 101 billion in 2000 (Dharan & Bufkins, n.d.). It was as a result of enormous international and domestic expansions but the entire amount was cloaked from the shareholders through affiliations with other concerns (Drennan, 2008). Unfortunately, the brand image of Enron Corporation declined due to planned book-keeping fraud known as ‘Enron scandal’and illegal loans. ... It may include prevarication or alterations of accounting records in order to attain an illegal financial benefit. Thus, it can be clearly revealed that it is an example of corporate internal fraud as the board members and management of the organisation were entirely involved in this case of conspiracy (Chartered Institute of Management Accountants, 2009). This type of fraud not only hampers organisational distinctiveness but also its culture, employees, ‘corporate social responsibilities’ and ethics. Hence, it can be affirmed that if the pillars of the busuiness are affected then it can not sustain in the long run among others in the market. Thus, it proved rather detrimental for Enron Corporation thereby fading its name from the market of the US. Fraud Conducted in Enron Enron Corporation was regarded as one of the fastest emerging and best controlled business organisations in the market of the US, but it could not retain its corporate image for the long run. The prime reason was due to the accounting scandal which resulted at the end of the year 2001. It was finally revealed that the fraud resulted in deterioration of its financial situations bringing about downfall of position and reliability among others in the market of the US. As a result, customer loyalty as well as market share was also affected to a large extent (IWS, 2002). Due to varied financial discrepancies, Enron Corporation finally filed a bankruptcy case on 2nd December in the year 2001. The prime suspects of Enron’s internal fraud were namely Kenneth Lay, Andrew Faston, Michael Kopper, Jeffrey Skilling, J. Clifford Baxter and Arthur Andersen, among which most of them were the directors of the organisation (Drennan, 2008). The fraud resulted due to the

Expatriates Issues in International Joint Ventures Essay

Expatriates Issues in International Joint Ventures - Essay Example Much of the early studies on international staffing was largely descriptive, prescriptive, and lacking in analytical rigor (Dowling et al., 1999). One European critique (Brewster & Scullion, 1997) argued that staffing policies are often developed in isolation from other areas of expatriation policy and fail to connect expatriate selection to the MNE's international business strategy. Researchers are finding more variety in approaches to staffing and other activities (Scullion & Starkey, 2000; Petrovic et al., 2000). Drawing on the speculative concepts of the resource based view, European researchers have endeavored to explain the strategic measurement of expatriate selection. Bonache and Fernandez (1999) explain the linkage between expatriates and spirited advantage by significance the significance of the relocating of tacit knowledge to new markets, through relocating teams rather than just: individual managers and Bonache and Brewster (2001) discover the role of expatriates as inst rument of knowledge transfer. Recent European studies indicates the significance of country specific factors and indicates distinction between countries in international staffing practices. ... utilize fewer. For example, direct expatriate management is mostly well-built in the Far Eastern or Latin American subsidiaries of Japanese and German operating in the automobile or electronic industries, and much less important in the subsidiaries of U.S., French, and British MNEs located in Scandinavian or Anglo-Saxon countries and operating in the food or paper industries. Not all international business activities are staffed by "traditional" expatriates, that is, expatriates on international projects for several years. There are a significant figures, in Europe at least, of self-initiated expatriate experiences (SFEs): group who find their own way to an additional country (Suutari & Brewster, 2000). buying and trade behavior are often behavior by people on short (often, factually, flying) visits. Studies into the selection of expatriates has generally been focused on the more "visible" aspects of these issues such as the criteria used in selection decisions. Studies in Europe, however, also indicate that selection criterion are largely create of the international HR unit: in practice choice on expatriate selection are typically taken by line managers--who often simply pay no attention to the selection criteria espoused by the HR department (Harris & Brewster, 1999). The confirmation on numbers of expatriates is diverse. There are suggestions that the accessibility of people willing to recognize global projects is not escalating fast enough to meet the rapidly growing demand for international managers. Studies suggest that general lack of expatriate managers are mainly sensitive in European MNCs and restrict mutual efforts to develop

INTRODUCTION TO LAW FOR ACCOUNTANTS Case Study Example | Topics and Well Written Essays - 750 words

INTRODUCTION TO LAW FOR ACCOUNTANTS - Case Study Example In reference to the case given, the concerned law is the ‘law of tort’. Tort can be defined as a civil wrong for which the remedy is a common law action for liquidated damages, and is not exclusively the breach of a contract. The case before me falls under the law of tort. Therefore, negligence means the breach of duty caused by the omission to do something, which a reasonable person would do or doing a thing which a reasonable person would not do. In order for a victim to succeed in a case of negligence, he/she has to prove three things. One of the key aspects to prove is that, there was an unlawful act or omission by the defendant, also known as tortfessor. Secondly, there must be a legal damage to the victim/the plaintiff, and finally, the wrong must be of such a nature as to give rise to a legal remedy in the form of an action for damages (Bromwich and Hopwood, 1992, p. 56). Failure by Rodney to slow down was a commission of an act that a prudent person ought to have avoided. As a result, Daisy suffered physical injuries; further, the migraine, which she had been suffering from started re-occurring more frequently, and more severely. Therefore, it is advisable for Daisy to institute a civil suit against Rodney for damages caused, as a result of his actions/inactions. Zahid, Rodney’s friend, who also suffered physical injuries as a result of the accident, is also entitled to legal remedy. This is because Rodney had a duty to drive slowly, but chose to over speed thus causing an accident. Awais, who was being rushed to hospital, could have been saved had he arrived in time; however, the accident caused by Rodney caused a heavy traffic that delayed Awais from making it to the hospital in time, and thus his legal right to access medical attention promptly was infringed. If Rodney could have exercised ordinary care and skill, the accident would not have occurred. In my opinion, therefore, Awais is entitled

Time for analysis Essay Example | Topics and Well Written Essays - 500 words

Time for analysis - Essay Example Rolex may have used the woman in the ad as an implication that the watch is as attractive as the woman. The watch is likely to appeal to the buyers when such a beautiful woman is used in the ad. The use of a fallen tree as a bridge is the only solution the woman in a jungle has to use in order to overcome some of the challenges such as crossing the bridge. Many people face challenges of time constraint which they must overcome in order to achieve their goals. However, without a watch it may be difficult for them to overcome those challenges. Therefore, everybody needs watch in order to manage their time and carry out all of their activities effectively (Pricken 124). The woman in the ad seems relaxed and not in any hurry as she begins to cross the bridge. The fallen tree she is using as the bridge has a broad base, and that could be the reason the lady seems relaxed and without any worries. However, as she gets to the middle of the tree, it becomes thinner and more dangerous to cross while the river becomes deeper at that point. This implies that at the beginning of the day people seem relaxed because they think they have plenty of time. However, as time goes by, and the sunset approaches they come to a realization of inadequacy of time yet they have not achieved the day’s target. Additionally, the rays of the sun are illuminating the area of the bridge in front of the lady thus making it appear as if it is early. Looking at the watch it shows the time is fifteen-minutes-to-two. Therefore, this could imply that witch is an essential tool for guiding people in planning their day-to-day activities and avoid being caught up the time by surpr ise (Pricken 139). The picture shows a waterfall that is permanent, and it shows the challenges in the jungle are permanent. It is upon the lady to find whatever means they can afford in order to overcome the challenges. The waterfall may symbolize the durability of the watch. Also, the

Cryptography & Coding Essay Example | Topics and Well Written Essays - 3500 words

Cryptography & Coding - Essay Example There are various factors involved in the security of a variety of software applications, ranging from protected commerce payments, personal communications as well as defending passwords. One fundamental way for safe communications is cryptography. Cryptography is presently the main information and data security technology. However it is significant to note that as cryptography is essential for safe communications, it is not by itself sufficient. This research presents a detailed analysis of the cryptography technology in terms of information and data safety. In this research I will present the comprehensive overview of the main security and privacy aspects those we need to assess during the implementation of any security policy. The technology of cryptography is very old but its utilization in the information technology sector was seen after the emergence of web based crimes. The research will spotlight on the main cryptographic technology, types, algorithms, application areas, main advantages, and some of the main technological scenarios. Introduction Data is the most important element of the firms for the reason that they heavily rely on this data to run and manage their business tasks. Basically, data can be defined â€Å"as the â€Å"group of unrefined facts representing events taking place in organizations or the physical environment prior to they have been structured and managed into a structure that people can identify and utilize and Information refers to data that have been transformed into a structure that is important and functional to human beings† (Laudon & Laudon, 1999, p.7; Norton, 2001, p.4). Without a doubt, both the data and information are believed to be the main assets of almost all the business organizations. In this scenario, it is essential for the business organizations to protect these assets from possible threats. According to (Laudon & Laudon, 1999, p. 502), â€Å"security is a set of rules, actions, and technical measures u sed to stop unlawful access or modification, robbery, and physical damage to the database. Privacy refers to the right of individuals and organizations to forbid or restrict the compilation and utilizations of information about them.† In the past, information privacy was uncomplicated to retain for the reason that information was kept in different locations. Each business had its own acknowledgment files. Each government agency kept detached records. Doctors kept their own patient files. On the other hand, at present, massive databases store this data online. A large amount of this data is private and secret and should be reachable only to approved users (Shelly, Cashman, & Vermaat, 2005, p. 591). In this situation the data security becomes a big challenge which demands implementation of effective methods. Cryptography provides useful techniques for security of data and information. Technology of Cryptography can be described as the science which deals with the processes of al teration of information or data into a scrambled code that can be decoded and sent all through a private or public network (Akdeniz, 1996; Kessler, 2009). Anonymity and Privacy In their research article (Martin, 2006) discuss that both the privacy and anonymity on the web are noteworthy because they are hard to attain. Online privacy concerns are in the news each day currently.

ENGLISH (BA) Essay Example | Topics and Well Written Essays - 1500 words

ENGLISH (BA) - Essay Example The importance of sustaining the relationship with family members amidst controversial thoughts and other social issues is revealed in both the novels. For example, the life of Joe and Violet amidst Joe’s extra marital relationship with Dorcas and Ginny’s inability to face her father in spite of the sexual abuse shown by her father towards her and her first younger sister Rose reflects the above situation. â€Å"Jazz† is the popular-most novel of the renowned Afro-American writer Toni Morrison that won unabated fame as well as Noble Prize for the writer in the field of literature. Like other Morrison’s novels, Jazz also lays its concentration on the historical background and socio-cultural aspects of life of Black people of America, who have been got settled in America. The central theme of the novel seems to be personal, domestic and cultural memories. Morrison has structured her characters in Jazz from 1850s through 1920s chronicling the extended cultural responses to the eradication of slavery from different parts of the world. The novel discusses family life of the individuals belonging to different areas and professions, having two things in common i.e. race and social class. The novelist looks for the old traditional domestic life of Blacks where there was complete peace and harmony among the members of family. The novel is the reflection of feelings like care, love, sympathies and kindness she had observed in her own family life. Her novel also depicts to search out the same characteristics in contemporary American society. The novel deplores on the displacement of the members of one family reminding the time when the European nations made the poor Africans as captives to take them to Europe as slaves. No body in Africa could even resist all such atrocities due to the powerful imperialistic political set

Abstract Essay Example | Topics and Well Written Essays - 500 words - 4

Abstract - Essay Example ng to the authors, combining of new and inexpensive technological methods may increase the availability of more flexible ways for dealing with the common challenges in forensic science. They, therefore, intended to present a method of 3-D laser scanning of chewed gum found at a crime scene into a digital file format. In a bid to justify the aim of their research, they point out that the procedure they used in their research project does not include any form of contact and is nondestructive thus more efficient prior to extracting DNA from the gum. The theme of their research is that their method, which involves generating a digital file, could be used to for dental comparison in the future in case the original chewed gum gets damaged by forensic analysis following 3-D scanning. In their research, they used an automated 3-D laser scanner that ensures a reliable, affordable, and reproducible means for scanning a 3-D object fast and at a possible resolution of 127 microns. They scanned a piece if chewed gum that had air dried for 24 hours by placing it on the tip of a tuberculin syringe needle, and then positioning it on the scanning stage of the laser scanner that is fully robotic. Using precise scan parameters of the laser scanner for a 360 degree scan, they used macro 0.005 inches precision, 125 seconds scan speed, and 0.005 triangle size. This process took less than three minutes given that they set the light in color of the target surface to that of the matte finish, and the smoothing had auto-align of the eight segments on with a setting of 1. After all the procedures involved in the process had produced digital files, they were able to come up with a virtual block that showed the shape and contours of the teeth impressions just like those in the original gum. They then used a Web-based prototyping service called Shapeways to order for clear resin as well as white plastic models of the gum from their digital files. All this took less than 10 minutes, and they

Canadian Courts and Criminal Trial Procedures Essay

Canadian Courts and Criminal Trial Procedures - Essay Example This fact has been affirmed by extensive research conducted by many organizations. The Law reforms commission of Canada addressed the jury selection process in its 1980 working paper The Jury in Criminal trials, and its 1982 Report, The jury. The Commissions basic conclusion was that no drastic revision of the process was called for (Granger, 153). "There is a good reason historic, political, intellectual, and pragmatic - to retain the jury system" (Law reforms commission of Canada) Furthermore, the protocols established through common law nullify the possibility of bias being induced into jurors. In R. v. Caldough, it was established that, any communications with jurors are to be considered an interference with justice (Granger, 157). This was further expanded on in R. v. Papineau, where the court ruled that such conduct was to be considered contempt of court, and obstruction of justice (Schreck, Web Source) These rules apply whether the juror has been sworn, discharged, or whether the prospective juror has just merely been summoned to serve. A violation of the rule can result in discharge, of the juror, a mistrial, a citation for contempt of court, or a criminal charge (Granger, 157). Also, "a juror must not only be impartial, but manifestly be seen to be impartial" (Granger, 158). These various protocols, while observed by some as extreme, ensure that jurors remain unbiased, and as such, provide the accused with a fair trial. Supplementing these protocols, counsels have the ability to ensure that the entire jury panel or individual jurors do not have predispositions on the case. Firstly, they can remove jurors that have been influenced by the media. The [counsel] may [also] challenge the jury panel only on the ground of partiality, fraud or willful misconduct on the part of the sheriff or other officer by whom the panel was returned. (C. C. C, s. 629(1)) Counsel can also challenge any number of individual jurors on grounds that the juror(s) is not indifferent between the crown and the defense, has been convicted of an offence, is an alien, is unable to, even with the services provided under section 627, perform properly the duties of a juror (C. C. C, s. 638(1)). Therefore, the presence of these procedures and protocols, prior to, during, and after the jury selection process, ensure that juries are as neutral as possible, and as such provide the fairest trial achievable to the accused. The jury system and trials by juries provide protections to numerous aspects of the Canadian justice system. Firstly, they provide Canadian citizens with protection against arbitrary and oppressive laws and law enforcement (Granger, 8), and in the process, help us make better laws that further promote peace and order. "Juries have been argued to be a check on the power of government, represented by prosecutors and judges" (Barro, 20). Jurors are a representation of the wants of the citizens, and as such, their findings in cases often encompass what the society expects from the law. In other words, they help bring what the common citizen wants from the laws, to the laws. Secondly, jury trials ensure us our civil liberties and fundamental freedoms

Sustainable energy systems Essay Example | Topics and Well Written Essays - 2500 words

Sustainable energy systems - Essay Example In larger scales, solar thermal technology harnesses enough energy for us in generating energy equivalent to geothermal plants. Solar is a clean and renewable energy implying that unlike fossil fuels it neither pollutes the environment nor gets depleted. Its use is therefore more economical owing to the minimal environmental effects. The United Kingdom uses different forms of fossil energy in the form of petroleum products. Such fuels have been in use for years all through the history of the country in running companies, automobiles and in small-scale domestic uses. Fossil fuels are convenient owing to the fact that they are portable and considerately cheaper. Developed countries including the United Kingdom constitute the greatest users of the fossil fuels therefore the greatest polluters of the environment. The phrase sustainable energy refers to the production of sufficient energy at affordable costs. The affordability of energy in this context does not only apply to the cost of p roduction but also to the environmental consequences in the course of the use of the energy resource in a particular country. The United Kingdom currently consumes an average of 300TWh annually. ... From the above brief discussion, the two forms of energy become evident: renewable energy and nonrenewable energy. Renewable energy refers to the different energy that comes from replenished sources. This refers to natural sources of energy, most of which are never depleted; they come from natural sources which continually get recycled. Among the most common sources of this energy include rain, sunlight, wind, tidal waves and geothermal heat among many others. Non-renewable energy, on the other hand, comes from depleted source key among which are fossils thereby resulting in the term fossil fuels. Fossil fuels form because of a process referred to as anaerobic decomposition of living organisms. This process takes millions of years and the resultant fuels contain a lot of carbon. The most common forms of such energy include natural gas, petroleum and coal (BOYLE, 2012: pg 31). This therefore implies that despite their convenience and cheaper cost of production, fossil fuels are not co nvenient and the country should determine a way of reducing their usage and encourage the consumption of more cost effective energies. Renewable energy is not depleted, they are commonly referred to as clean energy owing to the fact that they do not involve the combustion of any substance and therefore do not result in by products such as carbon as is the case with fossil fuels. This explains that while fossil fuels pollute the environment through the production of carbon, clean energy does not owing to the fact that they do not produce any carbon compounds as the by products. Additionally, machines that run on fossil fuels produce a lot of noise owing to the combustion

Advantages of the constitutional system of the United States Essay

Advantages of the constitutional system of the United States - Essay Example Such anomaly in law can be answered only when there is a practical guide who helps identify the basis of all laws formulated. Being a developed country, there is bound to be a shift in government from time to time. In contrast to a monarchy, it ensures that there is change in the ruling government after every fixed period. However, each government has its own notions and ways of working. Therefore, whenever there is a shift in government, the policies which it follows is bound to change and as such new legislation is introduced time and again. This poses a great threat to the American population, because the â€Å"greatest good for the greatest number† theory is bound to hurt somebody’s rights and interests. To jeopardize even a single person’s rights is to question a whole systematized form of governance. To check this illegal infringement, the constitution in its written form is a policing authority which safeguards the extent of change that can be brought about. Whatever is a written word is not easily erased off the face of an independent nation’s bill of rights. To be written is to be laid and accepted. To alter any such stance any individual or body will need to follow due procedure followed by law. This entails a lot of questions and answers about the new alterations, making the entire procedure tedious and hectic and thus affording no scope for unnecessary intrusion. Being a world power, the US will in all probability have one form of tiff with one country or another from time to time. The written constitution helps define the extent of the rights recognized by such state and limits of both national as well as state authority. The constitution holds the authority and declares the United States as a republic, free from all encumbrances of any sort. This means that it gives to its people a free form of government where citizens are free to elect as well

12 Years A Slave Movie Review Example | Topics and Well Written Essays - 500 words

12 Years A Slave - Movie Review Example Ruthless slave masters such as Edwin Epps go as far as reading scriptures to the slaves. He quotes the book of Luke as he warns the disobedient servants â€Å"shall be beaten with many stripes.† Further, as a bad harvest looms, he blames the slaves as he attributes it to an Old Testament plague. With this reason, he sends away the slaves for a season until such a time that his crops will find favour in God’s eyes. In the course of slavery, Northup and fellow slaves console themselves in slavery. In moments of despair and pain, they sing spiritual hymns with profound sense of acceptance and surrender. Essentially, the Christian teachings do not support the ways and modes of slavery. According to Walter (4), it proved to be problematic as he tried to compare influence of religion on the attributes of slavery. His research compared the northern and southern states of antebellum in America.in his book ‘The church and slavery† Albert Barnes claims the general cou rse of the churches has been against slavery and that slave holders were a minority among the Christians. The churches would eventually detach themselves from slavery leading to its abolition. Cruelty in the film is given a grim picture in the event that Northup is made to mete out punishment to Epps’ prized slave girl. He is made to whip Patsey and portrayed as an inverted Christ figure. When confronted on his actions, Epps says there is no sin and justifies that a man can do what he wishes with his slaves.

Business organisation and policy Essay Example | Topics and Well Written Essays - 2250 words

Business organisation and policy - Essay Example ............................................. 6 5. Discussion of Merger Seeking...................................................................... 7 6. Conclusion..................................................................................................... 9 References / Bibliography Business organisation and policy 1. Introduction Many businesses attempt to improve their revenue stream or maintain a higher competitive advantage through the process of acquiring or merging with other successful companies. Corporations believe that they can gain a considerable growth potential, improve overall service delivery or produce better and more innovative products by consolidating talents that exist within the business being acquired and amidst the new business entity acquired. However, many board members and executives at these companies do not fully understand the realities of what affects successful acquisition and merger philosophy, with most of these driven by the external marke tplace and external stakeholders. In order to understand what causes failures in merging and acquiring other firms, it is necessary to explore real-life case histories of two different companies with radically different success and failure outcomes after merger. Air France merged with KLM and found a considerable growth potential and synergy development, whilst Daimler-Chrysler suffered substantial loss of business competitiveness and capital growth after the merger. It is likely that board members and executives, despite such a high margin of failed mergers and acquisitions, continue to seek out these opportunities for a variety of financially-based rationales, for the potential benefits achieved with shareholders and stakeholders, and as a generalised strategic methodology to improve efficiency, productivity, and cultural development. This report examines the two merged company case studies and comes to a determination as to why businesses continue to seek merger and acquisition o pportunities despite numerous failures in this process. 2. The case of Air France and KLM Air France and KLM were both highly successful airline carriers that found independent revenue growth in their home markets of France and the Netherlands respectively. Both airlines agreed that a merger would improve their competitive position in the airline marketplace and could develop long-lasting synergies that would ultimately lead to sales growth and cost reduction in key divisions of operations. The Air France and KLM merger should be considered a significant success in merger philosophy. Why is this? In key markets, Ryanair and other low cost carriers were beginning to expand their fleets by using lean models of operations that allowed for cost reduction to be passed on to consumers in the price of lower fares. This was impacting the profitability bottom line of both major carriers which had higher overhead costs and administrative costs associated with labour payments to maintain their broad hub networks. These low cost carriers were using dynamic pricing and were able to reduce marketing and advertising costs; thus, it was becoming more attractive to multiple target market consumers (Malighetti, Paleari and Redondi, 2009). Because of regulatory restrictions, Air France and KLM, separately and in their host countries and markets, could not adjust their costs of operations to successfully compete with Ryanair and other growing low cost carriers using penetration or dynamic pricing models. Together, however, it gave

Human Resource Management Essay Example | Topics and Well Written Essays - 2250 words

Human Resource Management - Essay Example Various nations have been subjected to this problem, out of which the condition of South Africa is worth mentioning. The mismatch has been widening in economies over the years and is evolving as one of the primary causes of concern for organizations. Educational institutions and organizations have been jointly working towards increasing alignment between skills demanded and skills produced. Researchers have identified a number of ways organizations could devise policies and procedures for handling this skills shortage. Not only do they require modification in the job designs but also must consider altering the existing human resource strategies. The project seeks to explore the various possible alternative suggested by researchers and practitioners that can be applied for designing jobs in organizations confronting with labour market shortages (Dychtwald, Erickson, Morison, 2006, p.88). Impact of labour market shortages on organizations Organizations are faced with a number of dilemmas arising out skill shortages in the economy. Researchers and business practitioners are of the opinion that skill shortage has a direct impact on labour costs in organizations. Labour shortage happens to be one of the propelling factors for undertaking offshore recruitments as the local skill availability falls short of the demands. Researchers have identified the standard for cost effectiveness as the price of the available as well as qualified workers for both off shore and on shore (Atwater & Klass, 2007). In other words it can be said that declining skills are directly associated with climbing labour costs in organizations and firms. According to Atwater & Klass, (2007), skill shortage impacts businesses directly by ways of relocation of existing business processes like manufacturing, production and services from one region or country to another. This might include outsourcing or even subcontracting within the same country or shift ing business practices from one nation to another. Although firms might gain from the phenomenon in the way of availing of skilled personnel at lower prices, however, it involves great structural losses. The wide range of educational requirements along with the severity associated with the search costs happen to be so high that researchers have not yet been able to draw a conclusion as to whether hiring off shore skills is an option optimum for adopting (Atwater & Klass, 2007). Although organizations and industries today are in different stages of off-shoring their jobs and functional activities, Atwater & Klass, (2007) are of the opinion that organizations maintaining the view that availability of labour is a local issue are likely to face serious competitive disadvantage as compared to those who consider looking at labour as a global market (Atwater & Klass, 2007). Main considerations in designing jobs for organizations facing labour market shortages According to a research conduc ted by McKinsey Global Institute states that the looming shortage of local talents have been having serious implications for the nation’s multinationals by triggering the process of organizations recruiting offshore skills (Farrell &

English language learning challenges facing Saudi students in America Thesis Proposal

English language learning challenges facing Saudi students in America - Thesis Proposal Example The demand for internalization and globalization of the world has resulted in cross-border student mobility. Consequently, the United States has recorded an increase of international students seeking admission places in its universities. A report revealed that America recorded a five percent increase in the number of international students admitted to the learning institutions (Al-Mahrooqi & Denman, 2015). Most of the students were of the Asian origin with Saudi Arabia and China topping the list. The international students get admission slots in various universities and colleges across the US. The international students play a major role in creating diversity and internalization of the classrooms and campuses (Lippman & Council on Foreign Relations, 2012). The students share the different experiences regarding culture thereby enhancing a mutual appreciation of cultural diversity. The United States, therefore, should positively embrace the international students and welcome them to th e universities and colleges because of the contributions they bring at different levels including cultural exchange (Raddawi, 2014, Moraya, 2013). However, the Saudi students experience many academic and linguistic challenges while at the United States. The academic challenges experienced include communicating with the lecturers, instructors and staff (Raddawi, 2014). They thus have to deal with social isolation when interacting with different groups of people. They find it difficult to learn and do their activities according to the American culture.

Critical Essay by Juda Smith Essay Example for Free

Critical Essay by Juda Smith Essay I think the nether grave is the best story, because it’s very relatable. Majority of kids get bullied and or go through a bad time at least once in their life, so they either find ways to escape it or lie to people about how â€Å"good† their life is so nobody knows how bad it actually it. People connect more with things they can relate too. Fact. But, ‘†A Sound of Thunder† is a better story that can be classified as science fiction because it has something to do with time travel, dinosaurs, and history. â€Å"A Sound of Thunder† fits into the science fiction category because it’s based on time travel, dinosaurs ruling the Earth, and staying on the correct path so he doesn’t â€Å"change the course of history†. Those are all science related things so that’s the science part. It’s fiction because its fact but science related. No one can go back in time or change the course of history that’s where the fiction comes into play. In the story â€Å"nether grave† it’s harder to classify it as science fiction, because it’s not like it has something to do with time travel or dinosaurs, but it does have to do with gaming and leaving behind his own life to be a jaguar in a video game life. It does have to with people and how their life effects their life decisions which is science. It’s fiction because people can’t trade in their bad life to be in a video game. In the story â€Å"A Sound of Thunder† he uses sensory imagery, which uses very descriptive words to evoke images of sight, sounds, feelings, touch, and smells. In the first line, the protagonist swallows and they tell us about the â€Å"muscles around his mouth† and he waves his hand, while in the background there comes a â€Å"sound like a gigantic bonfire.† In the story the nethergrave it was hard to tell you were in another world because of the lack of detail. They didn’t give you a time period too, so there isn’t really to relate to besides the fact that it’s about a boy who uses his computer to hide and lie about his life. The theme in the story â€Å"A sound of thunder† you have to stay on the correct path in life or it will go all wrong. The plans you thought you had will change and everything will be challenging and hard. In the stor y the â€Å"Nether grave†, the theme of the story I believe it is when you feel like your life is bad, don’t go on trying to hide what’s going on. I think the first story has the best theme â€Å"A sound of thunder† because it is true. If you don’t stay on the correct paths of life and associate yourself with good people, your life and plans  can all change. You can’t have the both of best worlds.

Friendship and Trust Showed in Books Essay Example for Free

Friendship and Trust Showed in Books Essay To Kill A Mockingbird had multiple relationships and interactions including the following; Jem and Scout, Scout and Dill, Scout and Boo Radley, and that sense of trust and well being between Atticus and Tom Robinson. Romeo and Juliet is sort of a given as an example of this theme but it adds even more to the equation, it adds love. Lastly, 12 Angry Men showed a lot of trust. In the way that the young boy must trust the Jurors to judge fairly, and how all of the other jurors must trust Juror 8s theories of innocence for the defendant. Although these four stories share different types of friendship and trust it is still just as important of a theme in all of them. The Odyssey has been dated back as far as the ninth century B. C. , yet still friendship and trust seemed to have been just as important. Arguably the most famous quote from the book is, â€Å"There is nothing nobler or more admirable than when two people who see eye to eye keep house as husband and wife, confounding their enemies and delighting their friends† (Unknown). This quote is read at weddings all the time because of what it represents. It not only represents a Good 2 perfect example of a Christian marriage, but it represents true trust and friendship as well. This second quote was said by the great Odysseus just after he heard word of his comrades being transformed into animals by a goddess At that report I slung my hefty bronze blade Of my silver-studded sword around my shoulder, Slung my bow on too and told our comrade, ‘Lead me back by the same way that you came. ’ (10, 286-290) This shows not only the valued trait of bravery, but it shows loyalty and friendship that e would knowingly risk his life to save his crewmembers. Although this book was originally written thousands of years ago, it shows trust and friendship to be just as important as it is now perceived in today’s world. 12 Angry Men only got past 5 pages because of the fact that Juror 8 trusted the defendant enough to at least give him a fair chance. The first vote count for guilty/not guilty was 11 to 1 in favor of guilty, based s olely on observations and the race of the accused party. The other Jurors didn’t trust him because of their personal prejudice. The following quote by Juror 8 shows that even our court system is based off of trust Its always difficult to keep personal prejudice out of a thing like this. And wherever you run into it, prejudice always obscures the truth. I dont really know what the truth is. I dont suppose anybody will ever really know. Nine of us now seem to feel that the defendant is innocent, but were just gambling on probabilities we may be wrong. We may be trying to let a guilty man go free, I dont know. Nobody really can. But we have a reasonable doubt, and thats something thats very valuable in our system. No jury can declare a man guilty unless its sure. (Steinbeck 82) Juror 8 had enough trust in a man that he didn’t even know that he put himself against the rest of the jury because of some reasonable doubt. Juror 4 gave us this next quote to explain himself after he switched his vote to ‘not guilty’ This gentleman has been standing alone against us. Now he doesnt say that the boy is not guilty, he just isnt sure. Well its not easy to stand alone against the ridicule of others, so he gambled for support and I gave it to him. I respect his motives. (Steinbeck 16) Good 3 Juror 4 not only trusted Juror 8’s motives in trying to find out the truth in the case. But he started a friendship which is shown again later when they exchange names after the case is concluded. Even a book such as 12 Angry Men, in which none of the characters have ever met before, shows that trust and friendship plays an important role in our every day lives. The novel To Kill A Mockingbird shows different types of friendship and trust than the past two books, yet it’s just as important in every way. When people think of friendship and trust they think of their ‘best friend’. Most don’t think of the general use of the term. Sometimes it takes a young girl such as Scout to make us realize these things, â€Å"Neighbors bring food with death and flowers with sickness and little things in between† (Lee 293). She goes on to say that Boo Radley, their neighbor, had done several nice things to them and they have failed to repay him. They had never talked in their lives yet Scout had the general sense of friendship that she felt the need to be fair and nice to everyone. The second use of the theme trust is probably the most important anyone will ever have to deal with. Atticus Finch is a lawyer defending a black man in an extremely racist county, yet he has enough pride to stand up and actually defend the man despite what the rest of the town thinks. His philosophy is as follows Theyre certainly entitled to think that, and theyre entitled to full respect for their opinions, said Atticus, but before I can live with other folks Ive got to live with myself. The one thing that doesnt abide by majority rule is a persons conscience. (Lee 114) Sure if others break your trust it is a hard thing to go through. But one’s conscience can haunt a person for what seems like an eternity. People should always trust themselves, and be confident in a decision before they make it. To Kill A Mockingbird presented types of friendship that are seldom brought to our attention, and they are just as important if not more than the types of trust shown in the two previous books. Good 4 The final novel in which friendship and trust were shown to the utmost was Romeo and Juliet. This is the tragic love tale that starts as a great friendship between two lovers with abounding trust in each other. Juliet makes it clear that trust for her is no game when. When Romeo says he swears by the moon she replies by saying Jul. O, swear not by the moon, the inconstant moon, That monthly changes in her circled orb, Lest that thy love prove likewise varies (Shakespeare Act II scene 2) If one swears by something as big and important as the moon then very few would comprehend that the moon changes so frequently. Trust is an important thing, but it must also be understood that trust being broken is not always one’s fault. There are occasions where life takes unexpected turns that change everything. Friar Lawrence played a rather large role in the love of Romeo and Juliet. The thing that some call ‘fate’ left Romeo dead because information had not reached him. Friar was left to say, â€Å"A greater power than we can contradict Hath thwarted our intents† (Shakespeare Scene V Act 3). So there are times when promises and friendships can be broken because of events that are neither persons fault, so sometimes one must resort to mercy and understanding for broken trust. Romeo and Juliet shows this as well as it could possibly be shown. It’s clear that the four novels show extremely different forms of friendship and trust. Yet they all thoroughly presented aspects that are equally important in fully understanding the concepts. Whether it’s risking your life for your friend, saving a life as a Juror that trusted that the man could be innocent, trusting one’s self, or accepting the fact that sometimes things are out of your control. Trust and friendship shouldn’t be just a figment of books we read, it should be an ongoing theme in our every day lives.

Choice Theories and How They Relate To Crime Essay Example for Free

Choice Theories and How They Relate To Crime Essay Choice Theories are a rational choice that actors act upon because of the thoughts and feelings they have. It is an immediate instinct to do what’s needed for your immediate survival at the time. Also Known as a personal conscious choice. Rational people think that the act will benefit them more than cause harm to themselves. They do not know if it will cause harm to anyone else around them but honestly they normally do not care. Criminals are a great group of people whom commit these acts. They feel that they are restrained and that their choices are constricted. They use this as a last and sometimes only resort. Criminals are seen as inherently anit-social. This gives the criminals a sense of control, power, and in their minds gives them an alternative career. For example look at drug dealers. They live their lives selling drugs not because they enjoy doing it and disobeying the law but because they can work for two hours and they can make more money than I do in two weeks working 40+ hours. They love quick easy money and over look the consequences. The only way to stop this major crime rate and help keep our justice system a little more organized and not so stressful is to make the cost of crime so high that no rational human will commit the crime. All of this does not go for a criminal whom sits down and thinks of the cost/benefit portion of things. A choice theory to some is simply nothing other than a resort.

Composting and Plant Growth Essay Example for Free

Composting and Plant Growth Essay Vermicomposting, as an industrial process, was originally developed to remove unwanted organic materials from the agricultural and industrial waste streams. The derived product: earthworm castings, is now recognized as a high value material which, when blended with soil, can restore soil tilth by correcting the imbalances caused by the over-utilization of petrol-chemical based fertilizers; thus enabling crops and plants to naturally combat pests and diseases, all resulting in increased crop production and general plant health. Using European technology we began researching production processes and the potential of Vermicomposting over 20 years ago. In 1991 we built the first American flow through Vermicomposting processor in Portland Oregon which continues to handle more than 2,000 tons of food waste per year at an annual cost savings of approximately $70,000.00. The Worm Castings are sold as an Organic soil amendment or mixed to form valuable plant growth media, as well as providing a natural pesticide and fungicide. In 1997: Awarded our first of three Phase I, and Phase II USDA-SBIR grants enabling advanced engineering, design and process modifications to be made in order to achieve a greater understanding of the production process and the products potential. In collaboration with Ohio State University, and Professor Clive Edwards, these grants supported extensive field and greenhouse trials using Vermicompost on a wide range of fruits, vegetables and ornamentals. The results clearly demonstrated that the affects were nutritional as all experimental plants received the same full range of nutrients – and remarkably small quantities of Vermicompost promoted enhanced germination, growth, flowering and yield on a variety of crop plants. Agricultural wastes, food and garden wastes, paper waste, and bio-solids from waste water treatment plants, when processed by earthworms, all showed similar results. With the aid of two additional USDA-SBIR grants again collaborating with OSU and Dr. C. Edwards we investigated a range of structural and functional comparisons between Vermicompost and traditional types of compost. * The continuous-flow production process does not allow nutrient leaching as occurs with conventional thermophilic composting and some less efficient methods of Vermicomposting * There were large physical, chemical and biological differences, all seemingly related to leachate control and the organic waste passage through the earthworms gut. * Vermicomposting was far more efficient in controlling odors and other vector issues. * With high worm populations and optimum conditions Vermicomposting is much faster than most conventional composting processes. * The percentages of Nitrogen, Potassium, Potash, Magnesium, and Calcium in forms readily available for plant uptake are much greater in Vermicomposts. * Microbial activity is much greater in finished Vermicompost; maintaining many types of bacteria and fungi that contribute to soil health and fertility. Our research showed in laboratory, greenhouse and field trials that a specific amount of Vermicompost, added to commercial potting mediums suppressed diseases, insect populations and insect damage to and on plants grown in Vermicompost treated soils. It is now widely accepted that the readily available micro organisms available in Vermicompost are the likely source of the plant growth regulators and Humates now known to be responsible for the increased germination, flowering and yields found in the plant growth trials. The project then focused on investigating the reason why the smaller particle size and greater moisture holding capacity in Vermicompost contributed to a decrease in soil nutrient leaching when Vermicompost was added to soils; demonstrating the destruction of viable weed seeds through Vermicomposting and the destruction of humane pathogens in contaminated organic wastes during Vermicomposting. This second part of the Phase I, Phase II: Plant Pest, Disease and Human Pathogen Control results, according to the EPA 503 Regulations, achieved Class A material in 60 days with bacterial levels for Salmonella, Ecoli, and viable Helmath Olva were all non-detectable. We developed our operational protocols from this research, and this research and operational training goes with every system. Other investigations concentrated on the properties of Vermicompost that increased plant growth. The increased plant growth observed greatly exceeded any of the nutrient inputs applied and all recent plant growth trials received balancing levels of nutrient inputs to ensure nutrients were not the cause. * Small additions of Vermicompost decreased the incidence of various plant diseases and the numbers of plant parasitic nematodes were suppressed. * Further research investigating production methods (Third part of Phase I and II) and effective practical applications of water soluble elutriates for foliar application for immediate disease and pest control are ongoing. Initial results were completed in June 2009 : Liquid Extracts for Disease and Pest Control. * Heat sterilization of finished Vermicompost was shown to remove all plant growth enhancing properties, but these could be restored by the addition of aqueous extracts of un-sterilized Vermicompost. This demonstrates the key factor is clearly microbial, most likely associated with plant growth regulators and increased levels of humic acid and folic acid found in Vermicompost. * Results showed increased growth effects were more frequent and more pronounced at specific concentration levels and application rates. When plants were grown in less specific blends or in mixes of greater concentrations of Vermicompost the beneficial growth, disease and pest control was greatly reduced or lost completely. * This result was unexpected, but confirmed by detailed and rigorous studies using a wide range of Vermicompost substitutions in a commercial plant growth media and in a wide range of plant species. * Optimum germination, growth, flowering, and heavier fields occurred only in a specific formulation that included nutrients other than what is in the Vermicompost. * This takes us down a path that suggests that the chemical or biological agent that is providing the disease control and triggering the plants ability to respond systemically to pest and disease issues is either a soluble uptake or has to be manufactured by the plant as an antagonist. * Conclusion: too much Vermicompost can block the functions that triggers these responses; similar to the way too much nitrogen locks in the leaves and does not allow the proper function of the plant. * Lastly, vigorous, healthy plants, as were observed when grown with Vermicompost, are far less susceptible to attack by plant pests and diseases. Tolerance, resistance, suppression, or the ability to manufacture an antagonist to plant pests or diseases are sometimes difficult to distinguish, but decreases in lesions and other symptoms, and decreases in the numbers of causative organisms have been found. Aquaculture of Chanos chanos Milkfish aquaculture first occurred around 800 years ago in the Philippines and spread in Indonesia, Taiwan and into the Pacific. Traditional milkfish aquaculture relied upon restocking ponds by collecting wild fry. This led to a wide range of variability in quality and quantity between seasons and regions. In the late seventies, farmers first successfully spawned breeding fish. However, they were hard to obtain and produced unreliable egg viability. In 1980 the first spontaneously spawning happened in sea cages. These eggs were found to be sufficient to generate a constant supply for farms. Fry are raised in either sea cages, large saline ponds (Philippines) or concrete tanks (Indonesia, Taiwan). Milkfish reach sexual maturity at 1.5 kilograms (3.3 lb), which takes 5 years in floating sea cages, but 8-10 years in ponds and tanks. Once 6 kilograms (13 lb) is reached (8 years) an average of 3-4 million eggs will be produced each breeding cycle.[1] This is mainly done using natural environmental cues. However, there have been attempts using gonadotropin-releasing hormone analogue (GnRH-A) to induce spawning.[3] Some still use the traditional wild stock method. This involves capturing wild fry using nets. Milkfish hatcheries, like most hatcheries, contain a variety of cultures, as well as the target species. For example rotifers, green algae and brine shrimp. They can either be intensive or semi-intensive. Semi-intensive methods are more profitable with it costing $6.67 US per 1000 fry in 1998, compared with $27.40 per 1000 fry for intensive methods. However, the experience required by labor for semi-intensive hatcheries is higher than intensive. Milkfish nurseries in Taiwan are highly commercial and have densities of about 2000/liter. Indonesia achieves similar densities but has more backyard-type nurseries. The Philippines have integrated nurseries with grow-out facilities and have densities of about 1000/liter. There are three methods of outgrowing: pond culture, pen culture and cage culture. * Shallow ponds are found mainly in Indonesia and the Philippines. These are shallow 30–40 centimeters (12–16 in), brackish ponds with benthic algae, usually used as feed.[1] They are usually excavated from ‘nipa’ or mangrove areas and produce ~ 800kg/ha/yr. Deep ponds (2-3m) have a more stable environment and began in 1970. They so far have shown less susceptibility to disease than shallow ponds. * In 1979 pen culture was introduced in Laguna de Bay, which had high primary production. This provided an excellent food source. Once this ran out, fertilizer was applied. They are susceptible to disease. * Cages culture occurs in coastal bays. These consist of large cages suspended in open water. These rely largely upon natural sources of food. Most food supply is natural food (known as ‘lab-lab’) or a combination of phytoplankton and macro algae. Traditionally this was made on site; food is now made commercially to order. Harvest occurs when the individuals are between 20-40cm (250-500g). Partial harvests remove uniform sized individuals with nets or gill nets. Total harvest removes all individuals and leads to a variety of sizes. Forced harvest happens when there is an environmental problem, such as depleted oxygen due to algal blooms and all stock is removed. Possible parasites include parasitic nematodes, copepods, protozoa and helminthes. Many of these are treatable with chemicals and antibiotics. Vermicast Process Vermicast renews the soil and is used as a natural fertiliser. It is made by recylcling organic waste which is transformed into natural fertiliser by using earth worms. The process of how these worms are utilised will be explained below. The process uses a variety of left over products such as grass cuttings, compost, vegetable cuttings and manure from cattle, pigs and chickens. They will then be placed into the following systems: Wind Row System Food is placed on the right hand side of the row and kept moist. Vermicast is then scraped off the opposite side because the worms will gravitate towards the direction that you feed them on. Therefore you are able to remove the vermicast from the left and it wont contain any of the worms. Pond System Start at the bottom-15cm compost. Keep adding 15cm compost at a time till pond is full. Remove whole pond to wash. Wind Rows Undercover Food is placed on front and kept moist. Vermicast is scraped off the opposite side. Feed from the front, worms keep moving forward so what you remove from the back wont contain any of the worms. This is usually done in sheds and on a smaller scale. Once the earth worms have eaten all the food given then the following steps will be taken: 1) Washing the Worms (As seen in the middle picture)Vermicast containing the worms is put in a tank of water, it is stirred, the worms are separated by the circulating force of the water to the outside. Once everything is mixed up, the vermicast is suspended in the water and the worms disperse to the outside of the tank which are then caught on the racks. 2) Catching Worms (As seen in the bottom picture)

Career Profile: Physical Therapy Assistant

Career Profile: Physical Therapy Assistant Health Care Career: Physical Therapy Assistant Rodny German Sotolongo Job Description Physical therapy assistants (PTAs) offer care in varying forms including teaching clients/patients exercises for purposes of mobility, coordination and strength, training patients on how to use mobility aids such as walkers, cranes or crutches (American Physical Therapy Association (APTA), 2014). They also offer massage and train patients on the same as well as use of electrotherapy and physical agents such as electrical stimulation and ultrasound. Therefore, PTAs usually offer physical therapy services while under the supervision and direction of licensed physical therapists. These services are offered to persons of different ages with medical conditions or problems or any other health-related condition, which limits their capability to move or undertake functional activities during their everyday lives (APTA, 2014). Additionally, PTAs also measure any changes in the performance of a patient due to the physical therapy that has been offered. Their work settings vary from outpatient clinics, hospitals, nursing homes, schools, home health to sports facilities and private practices. The scope of practice for the PTAs as set by the APTA consists of examining patients and their histories, testing and measuring their strength, balance, range of motion, muscle performance, coordination, posture, motor function and respiration under the supervision and direction of a licensed PT (APTA, 2014). They may also be involved in implementing the various patients’ treatment plans through the various modes of therapy to ensure continuity of care. With continuing treatment, progress is documented, and modifications may be made and implemented according to the PTs directions. The standard code of ethics for PTAs as delineated by the House of Delegates of the APTA emphasizes the special obligation of a PTA to ensure that a patient achieves greater independence, wellness and health as well as improved life quality (APTA, 2008). This is achieved by respecting patients’ rights and dignity, being compassionate and trustworthy, abiding by the law during decision-making and demonstrating integrity in their workplace. They should also enhance their competence by acquiring skills, knowledge and abilities. Education, Registration and certification A PTA education should be obtained from an accredited college or university after a two-year CAPTE-accredited associate degree. The program usually takes two years comprised of five semesters during which general education, clinical education and physical therapy courses are offered. The contents of primary physical therapy include although not limited to physiology and anatomy, biomechanics, kinesiology, exercise physiology, clinical pathology, neuroscience, behavioral sciences, ethics/values and communication (Education Portal, 2013). About 75 percent of a PTA curriculum is based on lab and classroom (didactic) study with the remaining 25 percent being dedicated for clinical education. A PTA student must also spend an average of 16 weeks on full-time experiences of clinical education. Ideally, the whole program costs about 7,816 dollars and 26,493 dollars in tuition fees in public and private institutions annually respectively according to 2008 approximations. Upon completion of the PTA program, one is awarded an associate degree in Physical Therapy Assistant. In order to practice as a PTA, one ought to be registered, certified or licensed by the particular state he/she wishes to work in, which requires passing of the National Physical Therapy Exam (NPTE) (APTA, 2014). This exam is administered by the State Boards of Physical Therapy (FSBPT). Completion of continuing education is also necessary in order to ensure that certification or licensure is maintained. Besides, PTAs are expected to be CPR certified. Employment The job outlook for this career shows a high demand for PTAs within the healthcare workforce despite the downturn in the economy. The Bureau of Labor Statistics projects that there will be a 35 percent growth in PTA employment between 2008 and 2018, which is a much faster rate of growth than any other healthcare occupation as the demand for their services grows. For example, in the month of October there were 2500 PTA jobs advertised in LinkedIn. Apparently, there are jobs that require one to have some experience while others welcome even those without experience (Education Portal, 2013). Ideally, those with experience are more preferable due to the skills, knowledge and the abilities that they possess, which at the same time warrants a higher pay compared to those without experience. The latter definitely start with a lower remuneration. Entry-level PTAs often start with a median salary of $42,100 although it may be as low as $32,420 while experienced PTAs earn a median salary of $52,160, which may rise up to about $62,360. Usually, becoming a PTA is only a beginning because there are various opportunities for career development with or without advancement in education. One can advance knowledge and skills in one field out of the many that include geriatric, pediatric, cardiopulmonary, integumentary, musculoskeletal or neuromuscular (APTA, 2014). Fellowship programs enable one to obtain skills and knowledge in a physical therapy subspecialty. They usually require at least 1000 hours of clinical experience in three years or 36 months. One can as well advance by undertaking postprofessional degrees such as postdoctoral programs or postprofessional ScD and PhD programs. Professional Activities APTA is the only professional body for physical therapists. In fact, PTA students can join and nationally the student 2014 membership charge stood at $80 with variations from state to state (APTA, 2014). Various journals have been publishing research issues related to physical therapy including the Cardiopulmonary Physical Therapy Journal located in Caroline Street of St. Louis, MO, the Journal of Physical Therapy published in Mullana-Amabala, Haryana, India and the Journal of the American Physical Therapy published in Baltimore. In most of the states, Continuing Educational Units (CEUs) are required for purposes of renewing practice licenses. CEUs are therefore required during every renewal with variations in the number of hours from state to state. For example, in the state of Alabama only 6 hours are required, 24 hours for Arkansas, none for Colorado, 20 hours for Illinois and 30 hours for Oklahoma among others (Arkansas State Board of Physical Therapy (ASBPT), 2014). These continuing education requirements can be met in various ways including taking or attending seminars or lectures related to the profession either in person or online. Courses may as well be offered by accredited professional organization on relevant topics (Federation of State Boards of Physical Therapy, 2008). Similarly, promoting a profession to outside audiences may satisfy the continuing education requirement leading to earning of a CEU. Each CEU comprises of ten hours of taking part in recognized continuing education session with qu alified sponsorship and instruction. Reflection/ Personal career Plan I believe that I can fit in this career field because of my desire to work with and assist persons with functional problems or ill health, with the aim of assisting them achieve functional abilities. At the end of the therapeutic regime, we (patient and I) will be able to see the results culminating from our hard work, a sign of valuable contribution to the recovery of an individual as well as quality of his life (APATA, 2014). This is bound to give me great satisfaction in my career as a PTA. Besides, I am a compassionate, caring and kind person with a passion of helping people. In order to be a professional PTA, my goal is to graduate as a competent entry-level PTA who functions effectively under supervision and direction of a licensed PT in the next two years. My learning objectives include acquiring knowledge, skills and abilities appropriate to enable practice as a PTA as well as to instill in me value-based behaviors required for the profession. Further, in order that I may achieve my career goals and objectives I should ensure that, I am good in mathematics and physical sciences such as Biology, Chemistry and Anatomy among others (APTA, 2011). Besides, I will learn by example from my mentors, supervisors and senior students on the best PTA practices. References American Physical Therapy Association (APTA). (2008). Standards of Ethical Conduct for the Physical Therapist Assistant. Alexandria: American Physical Therapy Association. American Physical Therapy Association (APTA). (2011). Values-Based bheaviors for the Physical Therapy Assistant. Alexandria: American Physical Therapy Association (APTA). American Physical Therapy Association (APTA). (2014). Practice and Patient Care. Retrieved October 26, 2014, from American Physical Therapy Association: http://www.apta.org/PatientCare/ Arkansas State Board of Physical Therapy (ASBPT). (2014). Continuing Education. Retrieved October 26, 2014, from Arkansas State Board of Physical Therapy: http://www.arptb.org/education/ Education Portal. (2013). Physical Therapy Assistant: Overview of Career Education. Retrieved October 26, 2014, from Education Portal: http://education-portal.com/articles/Physical_Therapy_Assistant_Overview_of_Career_Education.html Federation of State Boards of Physical Therapy. (2008). Jurisdiction Licensure Reference Guide: Continuing Competence. Baltimore: Federation of State Boards of Physical Therapy.