Tuesday, August 25, 2020

ENGINEERING ECONOMY & GEO-RESOURCE EVALUATION AND INVESTMENT ANALYSIS Term Paper

Building ECONOMY and GEO-RESOURCE EVALUATION AND INVESTMENT ANALYSIS - Term Paper Example Feature of the occasions in the stock versus item diagram 8.4. Clarification of every one of the 10 key occasions 9. Outline 10. Ends 1. Conceptual (rundown of the report) This venture is tied in with detailing the exhibition of a company’s occasions versus its variety in stock worth. It contemplates ten key occasions in Exxon Mobil, which is the organization of decision. This investigation is done through the historical backdrop of Exxon Mobil, featuring the ten occasions and afterward narrowing down into five of the occasions (Coll, 2012). The occasions are about the significant administration of the Economy of the organization and the conduct of the organization stock in the securities exchange. The report will finish into information examination in which it will show the estimations of the stock discovered during the semester. It will have the incorporation of the conversation supporting this example of conduct of the stock cost during a similar period and in the earlier y ear. 3. Presentation Exxon Mobil Oil Company is the biggest among the significant oil organizations vertically incorporated in the New York Stock Exchange. Its stock is the second best in the worldwide space and consequently it is the second biggest income patron in the locale. In the year 2010, Exxon Mobil created complete income of 30.50 billion US Dollars, developing by 57 percent from the earlier year 2009 (Okada and Adelman, 2012). Its Stock Exchange name is XOM. ExxonMobil is an assortment of six worldwide significant oil-exchanging associations, which oils investigation, creation, treatment facility and deals of gas and oil. The six organizations in the gathering incorporate ChevronTexaco, Royal Dutch Shell, BP, ConocoPhillips and Total. ExxonMobil has been predictable in its creation of the biggest income returns on contributed capital and salary. In 2009, it created rate of return of 63% (Russell and Angel, 2011). It differentiates its incomes and keeps on extending by pres enting its flammable gas limit. It does this through the securing of shale stores, investigation of oil sands expanding its geological inclusion. Despite the fact that ExxonMobil has every one of these qualities, its exhibition is profoundly controlled by the market execution and the choices by Organization of Petroleum Exporting Countries (OPEC). OPEC controls the oil costs of all oil exchanging nations by keeping the base (40%) of oil raw petroleum stock in the entire world (Okada and Adelman, 2012). It is additionally influenced by the ecological elements influencing the creation of flammable gas and oil. Its land inclusion is additionally over the top expensive to make and keep up. Different components incorporate dangers from elective vitality gracefully including bio-fills. 3.1. History and Background of the organization In 2010, ExxonMobil created income of 30.5 billion US Dollars, which was an expansion of 57% from the earlier year 2009. The emotional increment was a result of the huge unrefined petroleum flexibly and the acknowledgment of gaseous petrol. Also, ExxonMobil recorded a capital of 32.2 billion US Dollars including investigation costs. It dispersed in excess of 19 billion US Dollars to its investors in type of profits and repurchase of offers. Toward the year's end 2010, ExxonMobil had a save base of oil of 24.8 billion barrels. It had upstream income of 75.1 percent. This section was engaged with the E and P program (Exploration and Production). The complete income from gas and oil in 2010 was 24.1 billion US Dollars (Coll, 2012). Around the same time, it had a downstream winning of 11.1 percent. The downstream portion was utilized in the processing plant and promoting of flammable gas just as oil. It earned an aggregate of 3.6 billion US

Saturday, August 22, 2020

Communication In Health And Social Care Management

Correspondence In Health And Social Care Management As per Schneider et. each of the 2001 and Rogers Maslow , humanistic hypothesis each individual has excellent and characteristic personalities and regular possibilities. These are the objectives that immediate them to accomplish their true abilities. Maslow characterizes that people have explicit necessities and requirements which must be met in a various leveled style and it occurs from base to top. Another creator Rogers has noticed that each individual has a specific edge of reference as indicated by their self idea or self respect. These are ones own observation or confidence about themselves. It is a hypothesis that features on people limit with regards to self track, understanding, fundamental needs, accomplishment needs, self-realization, security needs and so on. As indicated by Maslow, individual ought to accomplish Hierarchy needs all together which are demonstrated as follows: Lattal and Chase (2003) has noticed that behaviorist hypothesis implies the method of molding through communication with the earth with no thought to the psychological state. As indicated by them it is a hypothesis identified with brain science and it depends on the recommendation that conduct can be inquired about with proof with no response. Behaviorism is principally pertinent to ability improvement and the substrate of learning. Generally fears and hypochondria treatment can improve people conduct essentially. As per Fritscher 2003, it is a hypothesis that endeavors to clarify human conduct by understanding the manners of thinking. In 21st century Greene siblings (2008) have noticed that this hypothesis clarifies social condition in learning. They indicated that condition and self have a corresponding connection. Moreover, this hypothesis fix which ecological elements ought to be watched, when ought to be watched, what ought to be presented on them or whether they have any durable impacts or is there any passionate or inspiring force and so forth. Another significant thing is, normally people settle on the choices by perspectives. A chart of subjective is given beneath: In 1998, a well known creator Nasio states that psycholanalytical hypothesis characterizes that human brain is contrasted with a chunk of ice: we just observe a tad of it (the cognizant) looking out over the tremendous profundities of the oblivious. As per this hypothesis, there are numerous inward powers outside of people groups mindfulness those direct their conduct. For instance, (accept) Dominika has developed a relationship with a kid as of late. Out of nowhere she began calling him by her ex-sweethearts name. the explanation of this might be Dominika misspoke her ex-beau due to apprehension about new relationship. another creator Friedlander (2003) has noticed that it is a hypothesis which characterizes the elements of character, psychoanalytic, psychodynamic and psychotherapy advancement. This hypothesis assists with treating individuals with mental issue in various ages particularly who live in multi social orders. Survey the utilization of a scope of correspondence procedures for various purposes utilized in wellbeing and social consideration work. At this age, appropriate correspondence procedures in wellbeing and social consideration are turning out to be increasingly more significant as administration clients from various societies are being included ceaselessly (Moss, 2007). Likewise successful correspondence is basic to have great efficiency. Windsor and Moonie (2000) characterize that, correspondence methods can be verbal, nonverbal, composed, facial/non-verbal communication or tuning in. Verbal: it is method of correspondence where individuals impart eye to eye. Sounds, words, communicating in, and language are the key components of verbal correspondence. For social consideration work verbal correspondence style is significant as it impacts the administration clients. Social specialists ought to talk gradually, plainly and graciously. They ought to have delicate quality in talking. Non-verbal: non-verbal correspondence can be utilized in Health and social consideration work environment also. It is a correspondence procedure through sending and accepting silent messages. Signals, outward appearance, non-verbal communication, utilizing significant images, gesture based communications, contacting, vocal subtlety and so on are additionally remembered for non-verbal correspondence. It is significant on the grounds that it rehashes verbal messages, control associations, become supplement to verbal messages and so on. Composed: composed correspondence is additionally significant like non-verbal and verbal correspondence. Safeguarding of our recollections can be impacted fundamentally by composed correspondence. Numerous analysts think composed correspondence is the best and most valuable approach to impart in Health and social consideration working environments with verbal language as it forestalls misconception, assists with recollecting terrifically significant subtleties or, assists with keeping significant information, assists with teaching others, assists with managing negative sentiments, and assists with offering information to other people and some more. Tuning in: It is additionally significant. In the event that the social specialists don't tune in to the administration clients appropriately, mistaken assumptions can occur. Social specialists ought to tune in with full convergence of the administration clients as it is remembered for codes of training. Talk about the manners by which correspondence impacts how people feel about themselves. Greenery (2007) has expressed that various sorts of correspondence can impact people sentiments in an unexpected way. Generic and relational correspondences are two of them. Unoriginal correspondence implies the best approach to regard individuals as items or react to their jobs as opposed to who they are as remarkable individuals which is ordinarily indifferent and shallow. Typically individuals impart by generic way. It can settle on a levelheaded decision to ensure individuals readily yet it doesnt get them excessively close. Individuals don't feel awesome by this specialized strategy. Then again, as indicated by Greene and Burleson (2003), relational correspondence is a unique type of unmediated human correspondence that happens when we communicate at the same time with someone else and endeavor to commonly impact one another, as a rule to oversee connections. It as a rule happens at the same time while individuals are talking and tuning in. For instance, it very well may be seen by their-eye to eye connection, apparel, body stance, and outward appearances. Individuals generally feel content with this specialized technique and it is helpful to apply in wellbeing and social consideration work environments. Portray methods of managing improper relational correspondence between people. As indicated by Stacks and Salwen (2008), improper relational correspondences between people start as a rule from mistaken utilization of jargon or utilization of uninvolved jargon. It likewise emerges from social lack of care or distortion of non-verbal communication which can prompt correspondence hole. There are a couple of approaches to manage unseemly relational correspondence and those can be: Rethinking or utilizing the simplier words while expressing or imparting. Rehashing the words with important signals. Examining the correspondence hole that has been happened, spotting and fixing the social tactless act and helping that immediately. Remaining Focused and listen cautiously. Attempting to see their perspective Reacting to Criticism with Empathy Utilizing I Messages: Rather than We. Search for Compromise Instead of attempting to win the contention, search for arrangements that address everybodys issues. Dissect the utilization of methods and procedures for supporting correspondence between individuals with explicit correspondence needs. In the UK there are numerous individuals like hard of hearing, daze who need explicit correspondence needs and these can be lip-perusing, discourse to content, electronic notes, gesture based communications, Braille and so on. Anon (n.d.) states that around 242,000 individuals are hard of hearing visually impaired and 2,000,000 individuals are experiencing hearing misfortune in the United Kingdom. Research has indicated that practically 1.4 million individuals are utilizing portable hearing assistants normally. Around 50,000 individuals utilize gesture based communication as their favored language. Numerous British are utilizing translators also however the proportion of mediators and administration clients are essentially low in the UK. Pomegranate cell phone and these advancements can be utilized to help these people. Assess working environment methodologies, strategies and methodology for good practice in correspondence. As per Best et every one of the (2003), in wellbeing and social consideration work environments, there must have great practice for work environment techniques, strategies and systems for correspondence. Great techniques in correspondence intends to follow the security strategies, not to spread individual data to unapproved people, Keeping privacy, assent, disciplinary methodology, ensuring hharassment, keeping up equivalent chances, having paternity and maternity leave, playing by rules, following information assurance acts, not to uncover any information without taking consent and so on. Great correspondence arrangements and techniques incorporate selection strategy, objections approach, whistle blowing approach, complaint strategy and so forth. These approaches, methods and methodologies help to develop a smooth and well disposed work environment. Question 2 Depict physical, social and legitimate effects on correspondence in wellbeing and social consideration by: 2.1 Analyze how techniques for correspondence are affected by singular qualities, culture and capacity. Littlejohn Foss (2005) and Samovar et al (2009) have expressed that individual qualities, culture and capacity can impact the specialized techniques essentially in wellbeing and social consideration. Worth methods the standards, norms, or quality which guides human activities. It likewise characterizes the worthy principles which oversee the conduct of people inside the association. Without having such qualities, people will seek after practices that are in accordance with their own individual worth frameworks, which may prompt practices that the association doesnt wish to support. Something else is authoritative qualities which are the convictions and thoughts regarding what sorts of objectives individuals from an association should seek after and thoughts regarding the fitting sorts or norms of conduct hierarchical individuals should use to accomplish these goa

Friday, August 7, 2020

An Adventure on the Charles

An Adventure on the Charles Tonight I was in an MIT admissions webcast, which was targeted towards the Midwest region but was really open to anyone. Basically, I sat around and answered questions about student life while Tiffany (who’s pretty awesome!) answered the hard questions about applications and statistics and stuff. If you were watching, you may remember that I went off on a tangent about my sailing PE class at some point. (If you were watching, you also may remember that I got asked to prom. What??) If you remember the sailing, you might have been thinking, “Hmm, it sounds like Kate really wants to talk more about this, but also knows that it would be pretty off topic, so she’s restraining herself from going off on a tangent, awkwardly.” Okay, maybe it’s a little plausible that you’d be thinking exactly that. But if you were, as a matter of fact, you’re right! I have a story about sailing. I’m a “story” kind of a person. I structure a lot of my conversations with other people around telling them stories, and listening to their stories, almost to the point of using it as a conversational crutch. So usually, when I get a good story, or more precisely when something happens to me which makes a good story, I end up telling it to just about everyone I talk to, until it’s good and worn out. And this is exactly what I was doing during the sound check for the webcast: telling my sailing story! Which gave me the idea to write it here: now I don’t have to tell everyone my sailing story over and over because I can tell it to everyone, all at once! Hamsika just blogged about sailing, but my story is so different that I’m going to tell it anyways. As part of the MIT PE requirement (which might seem weird to some of you, but for me it’s actually really chill because I was required to have PE every day in high school) I’m taking a sailing class! So this morning at 11am I reported to the sailing pavilion for our lesson, and rigged up a boat with my partner Webb H. ’14. The idea for today was to push off the dock, sail about halfway across the river, turn around, come back, and practice landing at the dock. That was the point: practice landing at the dock. When you sail you can either be the skipper, the one who holds the rudder, or you can be the crew, the one who pulls the rope that the sail is attached to. (Now, in sailing, the crew can let go of the rope holding the sail anytime she wants to, but the skipper can never let go of the rudder. Ever. Ever ever ever. Remember this, it will be important later.) Webb and I went out and practiced landing twice, once in each role. Then, it was time to go out solo. Webb went first, did a fantastic job, and then, there was no avoiding it… it was my turn. Honestly, I was mostly worried about getting away from the dock. In order to get away from the dock, you have to get the boat going, so you basically run along the dock, pulling it along, and then push away and jump onto it. And I was about 99.8%* certain I was going to land in the Charles River. I carefully planned my route along the dock so I’d be jumping from somewhere relatively dry, bit my lip, and went for it. Imagine my surprise when I found both feet squarely in the bottom of the boat! So the hard part was over. I sat down on the side of the boat, near the back, right where I was supposed to, and grabbed the rudder and the sail rope, and set sail towards Boston. And it was awesome! And liberating! I felt so self-sufficient and outdoorsy and alive! And then… it was time to turn around. In sailing, there are two kinds of turns. I like to call them the Easy Turn and the Hard Turn. Obviously, on my first solo sail, I was going for an Easy Turn. Easy Turns, also known as tack turns, involve turning into the wind by pushing the rudder away and pulling the sail in to bring it over to the other side, and then switching sides of the boat. Easy enough, right. “Okay, Kate,” I thought, “here goes. Tack turn. No big deal.” I pushed the rudder away and pulled the sail in andâ€"ran into problems. See, before, whenever I’d done tack turns, I’d done them with Webb, so I’d been either crew or skipper, but not both. So it took a solo sail to realize that really, it takes two hands to pull in the rope. But you can NEVER LET GO of the rudder! So I pushed the rudder away and pulled the sail rope in…and then needed to pull the sail rope in more, so I used my rudder hand to grab the slack in the rope, which meant my rudder hand was back in the middle of the boat, which meant I was no longer turning! This continued for 3 or 4 tries. Imagine the scene: slightly blustery, cloudy, chilly. At rise: slightly inept novice sailor, Kate, alone in a boat, center stage (where stage=Charles River), desperately trying to do a tack turn. The boat turns about 90 degrees clockwise to face the Harvard bridge, before Kate’s lack of three arms catches up to her and the wind takes over, blowing the boat back 90 degrees counterclockwise to face Boston. And repeat. After a while of this, I decided there was nothing for it: I was going to have to try a Hard Turn. Otherwise known as a jibe, Hard Turns involve turning the other way. The advantage here is that you don’t have to do anything with the rope: it just hangs free. You pull the rudder towards you, and then (this is the part that makes it a Hard Turn) once the boat has turned around enough, the sail THWACKS across to the other side, completely unrestrained, really really fast. And it is scary. And I’d never been skipper for a jibe before, only crew. But it was the only way I could turn around, so I went for it. I pulled the rudder towards myself, and the boat turned around, and THWACK!!! and even though that’s exactly what’s supposed to happen, I screamed. And panicked, a little, I think. And then the boat was tipping wildly so I was trying to move around to balance it out so I let go of the rudder to try to balance the boat which of course made it more tippy and… wait… yes, you read right, I LET GO OF THE RUDDER!! OH NO! So at this point I was totally panicking and I was like, must get rudder and I lunged for it and I got it! And the boat calmed down, and straightened out, and I got my bearings and looked up to the front of the boat… and I was looking at Boston. I’d done a complete 360! Eventually, I managed a tack turn by wedging the slack of the rope between my knees, and made it back to the dock. It didn’t help that right after my jibe-360 fiasco, the instructors started using the loudspeakers to tell us all to come home. I was clearly the furthest one out in the river, and I did not look like I was planning on coming home anytime soon, and I just wanted to say “No! I’m trying, I promise!” But I did make it back, and the funny thing is, my landing was perfect. Yeah, the skill we were supposed to be learning? I rocked that. But turning around… heh. Heh. So, sailing aside, I started this blog post talking about the admissions webcast. Which happens to have gotten me into a question-answer-y mood. (There’s got to be a better word for that kind of mood…) The gist is, if you have questions about MIT/Admissions, I’m happy to answer them! (hah. As if I’m not ALWAYS happy to answer questions about MIT!) *Did you know that 72.3% of all statistics are made up on the spot?

Saturday, May 23, 2020

Language Is The Common Form Of Language - 1891 Words

Introduction Language is all around us. We have used language for thousands of years from the basic oral skills developed in our early days of humanity to the wide and variant languages we use today. We do this to explain how to communicate our thoughts, feelings and ideas with others around us. The most common form of language is oral language, as most communication is not only done this way, but more is interpreted by listening from what is being said rather than when language is seen via the written language. When using language, as a speaker or a listener, both of these tasks can make language either difficult or easy for us to understand dependent on our life experiences, culture and knowledge that has brought us to understand a particular type of language. This comes from the diversity in our learning of a particular language and how we acquire new languages. It can also depend of our use of our language. We will find that people will have a standard language they used, â€Å"which is a ge neralised dialect used for official communication in formal settings† (Strazny, 2005) where everyone can understand what is going on within a general situation but find that when people are in a particular group of people, a different language may be used that only people who are accustomed to this language will understand. What is Language? Language is a number of things. It is something that is in our heads, a set of rules to how we speak when making social connections, toShow MoreRelatedCubism, Orphism And Futurism Share A Common Language, Dynamism, And New Forms Of Transport And Communication1193 Words   |  5 Pagesis was like to live in an environment that was advancing and developing with incrediable speed . Dynamism became a means for the artists of the time to communicate what has been termed the modern condition. Cubism, Orphism and Futurism share a common language, Dynamism. Dynamism is a mechanism for communicating a sense of change or movement.. Artists also invested their own emotions of what they were experiencing through the use of dynamism. Viewers can understand that there was an excitement, anxietyRead MoreHow Language Is Always Changing And Growing988 Words   |  4 PagesLippi-Green is making the case that language is always changing and growing. Every human speaks some type of language and begins to learn how to use it. No matter where a person is from they speak some form of language. Living language changes to better fit the needs of the people using it. The English vocabulary has expanded past the King’s English. People no longer use the same words and structures to form sentences in speaking. Old English would not flow and sounds unnatural and forced if it wasRead MoreVernacular Language Origins995 Words   |  4 PagesVernacular Language Bradlee Melton American InterContinental University Abstract Until the sixteenth century Latin was known as the official language during the Middle Ages. Latin became less used as it was hard to read and to understand but through Latin the Vernacular language was created. Before the sixteenth century all textbooks and even the Bible were written in Latin creating a great diversity between the upper crust of society and the common people. When the Vernacular language was adaptedRead MoreHow Verbal Language Is Important For People970 Words   |  4 PagesLanguage by definition is used by people to communicate with one another. Communication is important for people to understand each other. The most common form of language is the spoken or verbal language. That is the first thing a child learns to use when communicating with their parents. However, though common, verbal language isn’t the only form of language that exists. In this essay, we will examine in detail two other forms of language as well; sign and body language. Verbal language is a communicationRead MoreLanguage Is The Primary Form Of Communication For The Human Race Essay1567 Words   |  7 PagesIntroduction: Language can play many different roles in our day-to-day life. It’s a means of communication and a way of expressing our needs, wants, feelings and emotions. The purpose of this essay is to firstly highlight the important role language plays in every stage of a child’s life, while also examining the learning processes and cues that are used by children to understand written, oral and visual language. Secondly, discuss what it means for a child to be multiliterate in today’s societyRead MoreThe Language Of Native Country1274 Words   |  6 Pagestake it for granted, being able to speak one or more languages is an ability to be grateful for. We use language in our commutes, in our jobs, and at our homes. Some people are able to speak only the language of their native country while some are able to speak multiple languages from around the world. Most of the languages are interpreted and spoken by our senses. However, there are some people in the world that are not able to speak the language for multiple reasons. In most cases, the reason isRead MoreCom/150 Expository Essay-Language in the United States1096 Words   |  5 PagesLanguage in the United States Salima R. Smith COM/150 February 14, 2010 Instructor: Justi Glaros Diversity in America in not just limited to a persons ethnic background or religion, language also can separate a group of people. Ever since the first European settlers inhabited America and intergraded with Native Americas there was a language barrier. Today, although English is the language spoken by the majority of people in America, those language barriers are still present. These barriersRead MoreEvaluate the Arguments, Presented in the Course, Supporting Chomsky’s Claim That Humans Are Innately Predisposed to Acquire Language, Discussing Specifically What It Might Mean for Humans to Be ‘Innately Predisposed to1356 Words   |  6 PagesLanguage is our main means of communication and learning, without it we would not understand each other efficiently enough to communicate our needs and thoughts. It is a very complicated feature of human cognition. Yet children acquire language very naturally and quickly without any formal instruction. Many language experts such as Chomsky (1965) and Pinker (2000) believe this suggests that there is some innate predisposal to acquire language, by this it is meant a genetic mechanism that holds whatRead MoreEnglish-based Pidgins and Creoles806 Words   |  3 PagesSuggestively, within todays society, nearly every continent holds some form of pidgin and/or creole that is used, either by a wide majority or by a small minority for the purpose of both communication and cross communication. Evidently, over time an assortment of scholars has come forth to propose their different theories as to the accounts for the origins and development of English based creoles and pidgins. There has long been a dispute as to the extent these English based pidgins and creolesRead MoreEssay on English-Only Movement1511 Words   |  7 PagesEnglish-only Movement The question of whether the U.S should have an official language and whether bilingual language education can be accepted is highly controversial. Hispanic concentrated areas like California, the Southwest and Florida are especially troubled by the proposed English-only movements. People stands for English-only movement claims that linguistic divisions is harmful to political unity, while single official language can provide the chance to the narrow down the distances between the rich

Tuesday, May 12, 2020

Over Medicating Children - 832 Words

meHasan Akber English 1302 Professor Carlton Downey January 18, 2012 Overmedicating Children Five year old Jacob Solomon was first suffering from deficit disorder for which he was put on medication, later he was put on more medication for over five years to control different side effects by each medicine; due to the prescriptions Jacob developed tics in his neck which was a side effect of all the medications. He still took more and more tablets to cover up side effects from the first one without solving his initial disorder. Jacob and millions of kids like him in America today are put on medications by psychiatrist; medications which are so powerful that even adults think twice about taking them due to their side effects. Are we†¦show more content†¦Dialectical behavior therapy which is performed by talking to the patients usually people with borderline personality disorder or people with suicidal thoughts. Family therapy is another way where a patient s family is involved and is treated as a unit to figure out if the problem persist due to h ome environment. Group therapy is where a small group of patients meet regularly to talk, interact, and discuss problems with each other and the group leader. Also popular among kids is play therapy used to help them express or act out their experiences, feelings, and problems by playing with dolls, toys, and other play material. Under the guidance or observation of a therapist, psychodynamic psycho therapy that assumes dysfunctional or unwanted behavior is caused by unconscious, internal conflicts and focuses on gaining insight into these motivations etc. Often the medication prescribed by psychiatrist to children are for adults and are very powerful. A number of psychiatrist on many occasions have admitted that most medications prescribed to children are only tested on adults and they have no idea what the consequence could be on children and on their future. Most parents have no clue and trust the doctor with their children s wellbeing . An example could be Jacob Solomon who deve loped tics in his neck due to the medication he was taking over a span of five years. A girl in OhioShow MoreRelatedThe Debate Over Medicating Children with Attention Deficit/Hyperactivity Disorder2772 Words   |  12 PagesOver the past several decades, highly skilled professionals have attempted to address several issues regarding antipsychotic drugs used to treat school-aged children with Attention Deficit/Hyperactivity Disorder (ADHD). The distribution of these ADHD medications have steadily increased over the years, which has, on one hand, presented a possible solution to the escalating diagnosis of Attention Deficit/Hyperactivity Disorder, and on the latter, brought into question the ethics and effectiveness ofRead More Medicating Young Minds Essay1335 Words   |  6 PagesMedicating Young Minds In the article, â€Å"Medicating Young Minds†, which was published in Time magazine, dated November 3, 2003, it is stated that using stimulant medication on the youth is harmful. The articles author, Jeffrey Kluger, states that society must find alternative ways to treat young people for problems such as; ADD, ADHD, depression, anxiety, etc. Jeffrey Klugers argument is not very persuasive for various reasons: their ill-logical beliefs, their sarcastic tones, theirRead MorePsychology And Medication : Are Children Being Misdiagnosed And Over Medicated1334 Words   |  6 Pages Psychology and Medication: Are children being misdiagnosed and over medicated. Medicating Children is not the Right Thing to do There are many types of people who may have Attention Deficit Disorder, also known as ADD/ADHD, which is attention deficit hyperactivity disorder. ADD is defined as learning disorder affecting children, adolescents, and some adults. Common symptoms of ADD are learning and behavioral difficulties as well as the typical problem of ADHD, hyperactivity. Males are more likelyRead MoreKen Robinson s The Current Education System863 Words   |  4 PagesIndustrial Revolution, which was based largely on agricultural and urban advancements. As Robinson mentions, every community wants their children to be prepared for the current economic opportunities and carry a cultural legacy, but that’s hard to do when our current system isn’t cohesive to today’s circumstances. â€Å"People are trying to work out how we educate our children to their place in the economies of the 21st century.† (Robinson, RSAnimate) There isn’t just one issue with our current education systemRead MoreBeing Attention Deficit / Hyperactivity Disorder ( Adhd ) Essay1706 Words   |  7 Pagesfighting over medicating their children. We hear so much about the raise in medication and think about our own childhood where the children were not taking medication or labeled as having Attention-deficit/hyperactivity disorder (ADHD). But what a lot of us don’t know is that it was always with us. Lack of knowledge is a part of the reason for our debate over medication. In this review we will look at the pros and cons to medicating children. Before we liked to label them as bad children exhibitingRead MoreIs Adhd over-Diagnosed Among School Children1409 Words   |  6 PagesIs ADHD Over-diagnosed Among School Children? After reading the review, (Is ADHD over-diagnosed among school children?) by C. Collins, I am in agreement with T. E. Elder in that yes, ADHD is over-diagnosed. I chose to accompany the review by C. Collins with the article, Attention Deficit/Hyperactivity Disorder, which originated from the Facts on File; Issues and Controversies Database. After reading both the review and the article I highly believe that ADHD is definitely over-diagnosed. In theRead MoreWhat Do You Agree With Gatto That Compulsory Schooling? Essay1617 Words   |  7 Pagesagree with Gatto that compulsory schooling has the effect of creating conformity and obedience to authority? At the start of 2016’s new school year, approximately 60.4 million children will attend public elementary and secondary schools in America (National Centre for Education Statistics, 26 July 2007. Web). With so many children going through compulsory education every year, it is important to ask questions about the purpose, structure and success of the education system, so people can be made awareRead MoreAdhd : A Better Safe Than Sorry874 Words   |  4 PagesThe â€Å"better safe than sorry† mentality leads to over diagnosis in adolescent ADHD furthermore causing the concern of overprescribing of medication as treatment and â€Å"overly managing† the disorder. Approximately 4.6 million children between age 6 and 17 received a diagnosis of ADHD, and over half of them (59%) were given medication (Parens and Johnston, 2009). Some of the usual prescribed medicines to those with ADHD is that of Ritalin and Adderall – drugs that are classified in the same catego ry asRead MoreChildren Should Be Safe For Children901 Words   |  4 PagesStatistics notices the U.S.A children about 7.5 percent between 6 and 17 years old to take medication for their disease.1 Also, these kids can take many drugs; it can be reduce their pain at this moment. However, their parents can see these symptoms after overmedicated with their children so that these medications need to be safe for the children. Parents need to ensure the correct dose to avoid memory loss of children. Besides, the parents need to consider the overmedicated children when they take care ofRead MoreThe Effects Of Methylphenidate On Children And Youth940 Words   |  4 Pagesdetermine the effects it has on the brain as well as, the tolerance, dependence, and withdrawal with being prescribed Ritalin. Within these studies, the effectiveness of Ritalin on children and youth are considered. This research has shown that Ritalin has a negative impact on health, it is over prescribed towards child ren, and if it is actually necessary. Ritalin has been said to help youth with their Attention Deficit Hyperactivity Disorder (ADHD). However, there have been minimal studies to show

Wednesday, May 6, 2020

Blood Disorder Free Essays

Blood Disorders Carl Jones HCA/240 November 20, 2011 Lily, a 4-year-old Caucasian female, has she been complaining of being tired all the time. She is pale and is a picky eater. Her mother is a single mom with a small budget to feed a large family. We will write a custom essay sample on Blood Disorder or any similar topic only for you Order Now Lily eats only pasta, breads, and hot dogs, and she drinks only artificial fruit punch. Lily has iron deficiency anemia. In this first scenario I think that Lily has Pernicious Anemia or else identified as Vitamin B12 anemia. Several of the signs that Lily is encountering are similar to anemia which are Fatigue, pale appearance, and weakness. Pernicious anemia is usually initiated by poor eating regimen. B12 vitamin is necessary in the making of red blood cells; a Red blood cell holds oxygen throughout the body. The analysis pernicious anemia is reasonably straightforward. The physician does a bodily examination as well as blood test to decide the quantity of B12 and Folic Acid in the body. A lot of the warning signs of pernicious mimic that of an individual with a folic acid anemia also. An individual that is analyzed with pernicious anemia would need to request that their doctor speak to them concerning being monitored for abdominal cancer, the cause for this is pernicious anemia positions the individual at higher jeopardy for abdominal cancer. This remedy of pernicious anemia is fairly easy as well. A B12 enhancement may be all that is required to re-establish the appropriate amounts of B12 in the body. This enhancement is taken as an injection into the muscles or in a capsule structure. To make sure the B12 is being immersed into the body your physician possibly will do blood work every a month. If the amount of B12 is not improving to satisfactory amounts a blood transfusions may be necessary. Davon is a 5-year-old African American male who has just moved to Chicago, and he is visiting his new pediatrician for a kindergarten physical. His mother tells the nurse that she carries the sickle cell trait and wants Davon screened for it. Davon may have the sickle cell trait. In this second scenario I think that Davon has sickle cell anemia. The blood disorder that Davon has is a familiar hereditary trait amongst African American people. Sickle Cell anemia begins as soon as the red blood cells are not shaped in their normal circular form but relatively a semi-circular form. This semi-circular form initiates blood to proceed up which is extremely agonizing. Sickle cell hurts bones, organs and muscles. Regular Blood examinations are given to make sure if the individual has sickle cell anemia or if they are merely a carrier for it. If you are a carrier that does not signify that you contained sickle cell, however it can be passed on to your offspring. Great deals of hospitals examine infants prior to them going to the house as soon as being born. Medications amongst kid’s age two months to five years old are required of antibiotics to avoid illnesses, plus pain management is extremely essential among the healing of sickle cell. At present there is no way to tell for sure that a blood transfusion will be able to assist the patient dealing with the agony of rigorous sickle cell. At hand there is no way to stop sickle cell from happening; there is presently pain management to relieve the aching break outs of sickle cell. Spencer has noted over the past several weeks that he is having more bruises, or ecchymosis, all over his body. After coughing this morning, he noticed tiny red marks all around his eyes. Spencer has thrombocytopenia. In this last scenario I believe that Spencer musts see his physician to be looked at for potential leukemia. Spencer has been bruising incredibly effortlessly recently and that is a few of the signs of pre-leukemia. There are items that Spencer may have come into connection with such as radiation. Radiation is not the single thing that can bring about leukemia it can as well be genetic. In order to identify leukemia your physician will arrange to do chest x-rays, CT scans, blood work and potential lumbar puncture to discover if leukemia is the identification and what type of leukemia it is so that appropriate action can be in progress. The customary management of leukemia is chemotherapy. Even though chemo is helping, the growth can resume spreading and stem cell transplant possibly will be required. Various forms of leukemia cannot be stopped however other forms can be prevented by not smoking, and keeping away from benzene and radiation. Reference Health Central (2005-2011) Retrieved on November 20, 2011 from http://www. healthcentral. com/encyclopedia/408/622. html Kids Health (2005-2011) Retrieved on November 20, 2011 from http://kidshealth. org/teen/diseases_conditions/blood/sickle_cell_anemia. html How to cite Blood Disorder, Papers

Friday, May 1, 2020

Impact of Sarbanes Oxley

Question: Describe the impact of Sarbanes-Oxley Act 2002 on the development of corporategovernance rules in a selected country of your choice ( Please note the focus should on thedevelopment after the 2002 Act). Answer: Executive Summary The entire report can be created to represent the audit issues which had occurred in the US for conducting an act. The act is named as Sarbanes-Oxley Act. An audit opinion mainly indicates the adequate primary controls as well as the financial statements of the entire company. It indicates about the complete, accurate with the applicable accounting standers. The first portion of the report shows the major issues occurred for the act. After that, the report shows the current accounting standers related to audit and briefly discussed all the objectives and opinion related to the standers. The report also depicts the entire relationship between auditor and client on the Auditor-Client Relationship portal. Lastly, it shows the significant impact of the act which needed to develop the corporate governance role of US. Introduction The Sarbanes-Oxley Act was established in the month of July, 2002 and introduced a huge change in the area of the business governance as well as the financial practice. It is crucially introduced after Senator Paul Sarbanes with a Representative named Michael Oxley where it set some fixed deadlines for fulfillment. The main expectation of SOX is to be the cure because of the unexpected sickness which affected the corporate part of America. It mainly came along with a huge change in the field of auditing. The term Auditing can be described in two ways. Accounting: Systematic verification and examination of a company's book of the transaction record, account, physical inspection of inventory by a qualified accountant and other relevant documents. Quality control: Episodic onsite authentication to determine whether or not a recognized quality system is being efficiently implemented. Here the assignment is about auditing, and we are here to discuss the field of auditing after Sarbanes-Oxley Act in 2002. This mirror part of the act is "Public Company Accounting Reform and Investor Protection Act." There are also more than one acts that also apply to privately held companies. As a result of SOX, the top management has the responsibilities to certify the exact financial information. If there is any mistake or duplicity in the financial activities, penalties will take place, in spite of this SOX also have increased the over side role of the board of directors, and the auditors who come to do work will get the independence they want. The changes are made by the act in the relationship between the Auditor and the client. There are some cost benefits of this act; they are Compliance costs, benefits to firm and investors, etc. Issues in Auditing An auditing part of a company contains several types of the auditor. Internal auditors are the primary part of the verification section. Also, there have two types of auditors. Those are Government auditors as well as Independent auditors. All employee performance can be reviewed by Internal auditors. The internal auditors always observe the company regulations and the financial system of the company (A handbook for measuring employee performance 2001). They allow leaders of the company to be informed about everything happening in the company and to address any issues or concerns with the company early. But according to one of the recently released reports in the Internal auditors institute, most of them are lack of adequate flexibility to meet the business challenges and any unexpected risks in the business. There are different kinds of issues which confront the internal auditors (Radcliffe 2008). The annual risk assessments become inadequate due to rapidly emerging risks must be un derstood by the chief audit executives (CAEs). They should revise audit plans and inform stakeholders about the changes. The auditors should focus on the areas of the particular organization which is likely to be affected. Traditional, routine risks can be easily identified and are readily assessed but the emerging risks which are not identified before this month or year are one of the hardest risks to be identified and assessed by the auditors. The majority of CAEs said that they update their audit plan once a year or twice a year, but 16 percent of them only believe that this plan audit process is flexible enough to respond to any risks emerging immediately. The internal audit must have a broad view of risks. To identify the document and manage the internal control significantly, a management can be required by the auditor. (Hightower 2009). Thus the auditors must be genuine to management's appraisal of any internal controls entities. This process for assessing the efficiency of c ontrols is not advised by the auditors to begin as early as possible. The field of auditing is highly influenced by this act in the market of US. There are six main areas where the act is most effective since 2002. Oversight board The standards and rules for the audit reports are set on this board. A rule is there that all the companies, accounting firms which must be registered by oversight board. Auditor Independence Auditors now contains a register about non audit service. They will not be able to perform at the time of the audit. The act also says that a firm audit employee must wait one year to become a former client's executive (Damane 2001). Before completed any audit service, it is primary duty for a former firm to wait for one year ti hire new employer. Better Financial Disclosure Transaction as well as relationship which mainly happen to be the off balance sheet which can affect the financial status big time must be closed somehow (Laibstain 1988). Personal loans of corporations to related executive is now strongly restricted. In the annual report, It is cleared that the management is responsible for everything. Internet disclosures variance The interest disclosure can conflict the research analysts who mainly make the offer research reports (LeUSemia Research Reports: Guide for authors 2012). The analyst has to report whether he/she has received any corporate compensation and give securities for the company or not. Company Fraud Accountability Destroying, falsifying, altering the reports or document with the intentional influence of a federal investigation case is subjective to fined for maximum 20 years of incarceration and the fresh audit papers must be keep on hold for five years (Audit work program 2002-2003 2002). The responsibility of the attorney The professional standard which conduct because of the attorneys representing unrestricted companies earlier than SEC. Security must have a communication between him/her and the CEO of the company. The act is very complicated and confusing also. If one don't follow the rules, ROX can get penalties for the work. Current Accounting Standards and their objectives The written statements which consist of rules and regulations issued by the accounting institutions for uniform and consistent financial statements are known as the accounting standards (Oppermann 2001). It contains the terms and conditions of the accounting policies and the practices by the way of codes, adjustments, and guidelines for the interpretation of the items which appear in the financial statements. That makes it easy for their treatment in the books of account. There are various natures of accounting standards. It serves as a guide to the accountants in the accounting process. It also acts like a dictator in the field of accounting. It acts like a dictator because in some areas the accountants have no choice but to opt for those which are stated in the accounting standards. It also acts as a service provider as it helps in comprising the scope of accounting by certain terms and conditions. The accounting standards are not and it also brings uniformity in accounting methods . Thus it acts as a harmonizer (Blumberg 2014). To specific accounting issues, the accounting standards provide and develop solutions on many occasions. The primary emphasis of accounting standards lies on providing accounting information by the process of decision making. There are many purposes for which the accounting standards are needed. Thus there are many objectives of accounting standards. The different objectives of accounting standards are as follows To provide a standard set of accounting policies disclosure requirements and valuation norms based on which financial statements should get ready (Walsh 2001). To make the financial statements more likely to the subjective matter and comparable. To harmonize the diverse accounting policies and practices to ensure standardization in the case of preparing the financial statement (Bragg and Bragg 2007). To enable the scope of comparison of financial statements and this develop the consistency and the value of financial statements. Auditor-Client Relationship The attention of current Congressional, controlling and fiscal statements has been on the matter of earnings superiority besides the quality statements and user discussions. So, that affects the auditor-client relationship as that built as the planned limits on the nation that general auditor occupancy fallouts in auditor satisfaction(McCoy 2010). The Sarbanes-Oxley Act of 2002 would not execute the compulsory revolution of review organizations(Sarbanes-Oxley Act of 2002-2003). Inside one year of the passing of the act, it commands a learning of compulsory revolution by the Comptroller General of the UK to be accomplished. In an effort to discourse some questions elaborated in variable markets, the Sarbanes-Oxley Act was granted by U.S. Congress as well as it was signed by the President during the summer of 2002(Capital Markets Law Journal - Editorial Board 2015). Among the targeted matters, unique of the significant addressed was the question of auditor's individuality of the clients they inspect. Auditor freedom has frequently been inspected over the previous year everywhere. The nations differ customarily in their different angle of views that auditor's role has been specified, though. Individuality has come in front always nearly common to be between the most important features an accountant can own and one that donates expressively to the dependability of economic information(Financial information 2009). The Sarbanes-Oxley Act helps to solve some of the problemsto auditor individuality under the ISB's intangible agenda (ISB 2001) more efficiently than others. It protects the bondholders and the clients as universal communal from bookkeeping threats and fake practices in the markets. It also increases the accuracy of corporate disclosures(Hollington 2007). Major Elements of Auditor-client relationship effect in the Sarbanes-Oxley Act of 2002 in the US: Public Company Accounting Oversight Board (PCAOB): This title means that it contains nine units and establishments of the Public Company Accounting Oversight Board. It has been created to provide independent oversight of the auditor. Auditor Individuality: This term involves of nine segments and creates standards for that auditor individuality that are taken externally to limit conflicts of interest(Blay and Geiger 2012). It also provides the new auditor sanction necessities and audit companion revolution, and it also contains the auditor journalism necessities. It doesn't accept inspecting firms from providing non-audit facilities to the similar clients. Corporate Accountability: This label three comprises of eight segments and mandates that the maximum liability of the accuracy and the completeness of corporate financial reports should be taken by the senior executives(Datta, Iskandar-Datta and Singh 2014). 4. Boosted Financial Exposes: This term involves of nine units and defines advanced broadcasting necessities for financial connections, counting preformed figures, off-balance-sheet connections and stock communications of commercial officers(Monthly report on financial transactions 2010). Attention on Analyst Struggles: This term includes unique segment. It consists of the definition of the code of conduct for securities analyst. 6. Instruction Possessions and Consultant: This title includes four segments. It gives the definition of the performs to restore depositor self-assurance in safeties predictors(Trautmann and Hamilton 2001). It also describes circumstances underneath that an individual can't be accepted committed as a negotiator, advisor or dealer. Revisions and Intelligences: This term includes five units. It consists of the belongings of merging of public bookkeeping organizations. Corporate Criminal Fraud Accountability: This title includes six sections. It also called the "White Collar Crime Penalty Enhancement 2002." This section also improves the criminal penalties and conspiracies. Corporate Tax Returns: This title includes only one section, and the company tax return should be signed by the Chief Executive Officer(Basak and Clayman 2005). White Collar Corruption Consequence Improvement: This term includes six units. It is also referred to as the "White Collar Crime Penalty Enhancement Act 2002." It gives a stronger sentencing guidance. Corporate Fraud Accountability: This term includes seven sections. It is also referred to as the "Corporate Fraud Accountability Act of 2002." This section is used to identify the criminal offenses and specifies the penalties under the section 1101. Auditors do the potential measures by over viewing the following points, which includes: The percentage of audit work has been received by the firm The amount fees that has been outsourced for bookkeeping Consulting fees The amount of organizations that has been designed by the CPA mentors for the clients The valuation of the services that a client receives The SOX Act allows various consulting services for the clients and huge auditor independence. Impact of the act on the development of corporate governance rule Business scandals became a major drawback among big public companies between 2000 to 2002. The Sarbanes-Oxley Act was created in July of 2002 for restoring the confidence of market investors and also closed all the loopholes with the open companies to defraud the investors. Also, the act may contain some profound effects which can create an effective impact on the corporate governance of United States. All the popular public companies were required by the Sarbanes-Oxley Act for straightening the audit committees (Braiotta 2004). Also, the act requires for performing a test of internal control as well as for observing the personality of directors. In a financial statement, the act set the personal liability of directors as well as strengthen disclosure. Also, stricter criminal penalties can be established by Sarbanes-Oxley Act to secure public from frauds as well as trained public for operating their business efficiently. One of the practical impact of Sarbanes-Oxley Act in US for straitening audit committees among open or public companies. A wide leverage can be received by the audit committees for taking a decision on overseeing the company's top management. On the primary management division of a company, it is crucial to give full independence to all committee members. The committee members also gain current responsibilities. Some of the responsibilities are- Approving the numerous audit as well as non-audit Manage complaints on the accounting practices of the management selecting and observing external auditors The division 404 of Sarbanes-Oxley Act contain the costliest part. Public companies are required by that part for performing the test of extensive internal control. It also includes the report on their yearly audit. In the financial reporting, it requires enormous effort as well as external accountants involvement for testing and collecting manual and automatic control. It is also available for IT personnel. The companies which have heavily rely on their manual controls, they faced some burdensome on their compliance cost. To make tough financial position, all companies can be influenced by Sarbanes-Oxley Act (`Financial Position... Strong' 2006). The act also makes the companies more efficient as well as centralized. In financial reporting, Sarbanes-Oxley Act can change the responsibility of entire management. The act mainly required the personal certification of quality managers to finalize their accuracy reports. The top managers may be facing 10 to 20 years in prison for making of false or wrong certification intentionally. If there have occurred any critical situation for a company of US to require accounting restatement due to the misconduct of management, then the top level managers can be forced to give up their profits and bonus as well as allowance. If any director as well as the manager can trap for securities law violation, then he/she can be restricted to lead their job. He can be restricted to do the same job also on different companies. The entire disclosure requirement can be straitened by The Sarbanes-Oxley Act significantly. Any off-balance sheet material can be disclosed for a required arrangement which is required by the public companies (Audits of public companies 2008). Some of the arrangements can be followed- Operating leases Special purposes entities Also, there have a pro forma statements which can also be required to disclosed by the US company. It can be disclosed to determine the accepted accounting principles (GAAP). All the stock transactions can be reported by the insiders for Securities and Exchange Commission (SEC), which contains maximum two corporate days as well. Punishment, which is named as harsher punishment can be imposed by The Sarbanes-Oxley Act to obstruct the justice as well as to identify and observe the securities fraud. It also obstructs another fraud like- Mail fraud Wire fraud The judgment for the securities fraud can be incensed for 25 years maximum. The prison time for the securities fraud can be increased for 20 years maximum. In the case of mail fraud as well as wire fraud, the perfect punishment can be increased for five years to 20 years in the prison time. The Sarbanes-Oxley Act can also take the fine from public comities for the same offense, and the fine will be increased by depending on the situation. The corporate governance of US public companies can be affected by Sarbanes-Oxley Act, and also the belongings of the act can be reflected the external auditors. The Public Company Accounting Oversight Board can be established by the act. The board broadcasts the governance standard for the public accountants on the US based companies (BEDARD 2012). Also, the board can be introduced by the act to restrict their conflict of interest. It requires the main audit partner, whose position can be shifted by each five years on the similar public company. Conclusion There are more than one that comes in the mind while writing the conclusion about SOX and auditing altogether. SOX and auditing are interrelated with each other. One makes changes, and the other one changes itself due to the changefulness of the first one. Here it means that the acts SOX has put a huge impact in the market of accounting which directly or indirectly has changed the auditing market. Especially the US market has been brought a huge change in the field of accounting. The primary ratification of Sarbanes-Oxley Act is not only to identify the main problem context of current situation for US banking as well as finance industry. After the Act had taken place, the government had introduced some key provisions for, Discourage the variance of interest among several players in financial industry. The height of responsibility of corporate US has been increased. Simplicity in business reporting. For the confirmation of SOX makes a fresh enforcement as well as oversight structure for assuring that SOX is correctly explained. However, the people who didnt like SOX seem to have had the last word in this that they have pointed out those SOX are not be able to avoid the financial crisis held on 2008. This debate will go on in the future, but SOX has affected the financial market of US a lot. References `Financial Position... Strong'. (2006).PN, 41(16), pp.12-12. A handbook for measuring employee performance. (2001). [Washington, D.C.]: U.S. Office of Personnel Management, Performance Management and Incentive Awards Division. Audit work program 2002-2003. (2002). Canberra: Australian National Audit Office. Audits of public companies. (2008). [Washington, D.C.]: U.S. Govt. Accountability Office. Basak, I. and Clayman, M. (2005). Tax Rates and Stock Returns.Investing, 14(4), pp.35-46. BEDARD, J. (2012). Discussion of Audit Partner Specialization and Audit Fees: Some Evidence from Sweden*.Contemporary Accounting Research, 29(1), pp.341-348. Blay, A. and Geiger, M. (2012). Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions*.Contemporary Accounting Research, 30(2), pp.579-606. Blumberg, D. (2014).Harmonizer. North Charleston, S.C.: CreateSpace Independent Pub. Platform. Bragg, S. and Bragg, S. (2007).Accounting policies and procedures manual. Hoboken, N.J.: Wiley. Braiotta, L. (2004).The audit committee handbook. New York: Wiley. Capital Markets Law Journal - Editorial Board. (2015).Capital Markets Law Journal, 10(2), pp.i2-i2. Damane, M. (2001). Executive Commentary.Academy of Management Executive, 15(3), pp.34-34. Datta, S., Iskandar-Datta, M. and Singh, V. (2014). Opaque financial reports and R2: Revisited.Review of Financial Economics, 23(1), pp.10-17. Financial information. (2009). [Vancouver]: BC Renal Agency. Hightower, R. (2009).Internal controls policies and procedures. Hoboken, N.J.: Wiley. Hollington, R. (2007).Shareholders' rights. London: Sweet Maxwell. Laibstain, S. (1988).Financial statement disclosures. New York, NY: American Institute of Certified Public Accountants. LeUSemia Research Reports: Guide for authors. (2012).LeUSemia Research Reports, 1(1), pp.A2-A5. McCoy, N. (2010).The effects of auditor-client relationships, auditor-auditor relationships, and persuasive communication on auditor's objectivity. Monthly report on financial transactions. (2010). [QueÃÅ' bec]: Finances QueÃÅ' bec. Oppermann, H. (2001).Accounting standards. Lansdowne [South Africa]: Juta. Radcliffe, V. (2008). Public secrecy in auditing: What government auditors cannot know.Critical Perspectives on Accounting, 19(1), pp.99-126. Sarbanes-Oxley Act of 2002. (2003). [Place of publication not identified]: Financial Executives Research Foundation. Trautmann, T. and Hamilton, J. (2001).Informal corporate disclosure under federal securities law. Chicago, IL: CCH Inc. Walsh, A. (2001). Are Market Norms and Intrinsic Valuation Mutually Exclusive?.Australasian Journal of Philosophy, 79(4), pp.525-543.

Sunday, March 22, 2020

The Insyderz - Skallelulia Too! free essay sample

Do you like ska, punk or hardcore? Do you liketo see electrifying rock shows? Let me tell you about a band who playsand does all these things. The Insyderzs newest CD, SkalleluliaToo!, covers all types of music from ska to hardcore, plus evensome Dixieland jazz, though they mainly play fast ska. SkalleluliaToo! has songs like True of You, Shout to theLord and In the Secret. Their shows keep you jumping,and their stage presence is awesome! They are dedicated Christians whopraise God through all their music. Check out their CDs Fight ofYour Life, Skallelulia and SkalleluliaToo! and try to get to one of their shows.

Thursday, March 5, 2020

Discussing the historical significance of Jerusalem essays

Discussing the historical significance of Jerusalem essays Discussing the historical significance of Jerusalem Jerusalem holds quite a significant portion of religious history. Not only for Christians but Muslims and Jews as well. Jerusalem (in Hebrew called Yerushalayim; in Arabic Al Quds), is a city lying at the intersection of Israel and the West Bank, found between the Mediterranean Sea and the Dead Sea, about 50 kilometers southeast of the Israeli city of Tel Aviv-Yafo. Jerusalem is composed of two distinct sections: West Jerusalem and East Jerusalem. West Jerusalem, which is inhabited almost entirely by Jews, has been part of Israel since Israel was established in 1948. Jordan between 1949 and the Six-Day War of 1967 held East Jerusalem, which has a large Palestinian Arab population and recently constructed Jewish areas. During the war, East Jerusalem was captured by Israel, which has administered it since. Israel claims that all of Jerusalem is its capital, but Palestinians dispute the claim and the United Nations has not recognized it as such. Jerusalem is Holy to the Arab part of the East because of the Dome of the Rock. The Dome of The Rock is supposedly the place where Muhammad, the centre figure of Islam, rose to heaven with the angel Gabriel and spoke with God. When he came down he started to preach the new religion Islam. The City of Jerusalem is Holy for the Christians because that is the place where Jesus, the Son of God, preached his beliefs and died in Jerusalem. Finally the city of Jerusalem is Holy for the Jews because it is their political and religious centre since biblical times. Also the Jews have the Wailing Wall, on the east side of the city, which they consider very important to their religion. It is interesting that Jerusalem is also known as the city of three Sabbaths, the Muslim, which is a Friday, the Jewish, which is on Saturday, and the Christian, which as we all know is on Sunday. In the Arab-Israeli war (1948) the city of Jerusalem was divided in tw...

Tuesday, February 18, 2020

Production Efficiency under the impact of Employee Training Research Proposal

Production Efficiency under the impact of Employee Training - Research Proposal Example Researches reveal that production efficiency (referred to as efficiency further on in this assignment), is significantly influenced by the variation in employee training, attitudes, and wages that employees receive. Conveniently concluding the discussion, as analyzed from the various literatures, it will not be wrong to suggest that: Over the years, researches reveal that these variables though are effective in enhancing the production efficiency, but each has a particular threshold level, beyond which, the concepts of diminishing returns start taking over. As this literature review moves on, it can be seen how valid this argument is prior to proceeding with the primary research about the same. It is worth mentioning here that the three impacts under consideration have been title of various human resource management books, which goes to show the depth of matter available on these; however, this research, due to constraints of time and other resources, has tried to gather a crux of these literatures.   2.2 Impact of Employee Training on Production Efficiency abc   2.3 Impact of Employee Attitude on Production Efficiencyabc 2.4 Impact of Employee Wages on Production Efficiencyabc   

Monday, February 3, 2020

TOMS Shoes and its Negative Impacts as a Humanitarian Aid Organisation Essay

TOMS Shoes and its Negative Impacts as a Humanitarian Aid Organisation - Essay Example And of course, this is exactly what TOMS shoes does. This program targets children in Africa with an intention to help curb some health issues associated with lack shoes in Africa. However, this humanitarian model for TOMS has economic impacts on the African continent. Apart from not being able to solve the issue it is meant to solve, it gives rise to at least two economic problems. The assumption on which the argument against aid is based on is that these poor people would be able to buy the locally produced shoes if the local enterprises were supported and helped to get the technology to produce cost-effectively and thus transfer these cost savings to the local people. This however, as Glennie (2009) argues, is not necessarily entirely true because aid programs such as TOMS shoes program operate under the presumption that the beneficiaries would not afford to buy their own shows even if they were produced locally and sold to them cheaply. The argument about this can be a philosophical one and depends on the perspective one decides to take. As Easterly (2007) says, humanitarian aid in Africa has for a long time been accused of crippling economic growth in the African continent. For instance, the results of a research done in 2008 indicated that the donation of second hand clothes to African nations proved to be responsible for the reduction of employment by at least 50% in the respective industry (Favini, 2013). Growth experts have also indicated that the only real opportunity for growth is the support of local manufacturers in order to create jobs for the many jobless people in the continent. What aid programs such as the TOMS shoes buy-one-give-one program are doing to Africa is that they are flooding the local economies with free items which have been made outside the continent, thus killing off market for

Sunday, January 26, 2020

Icts Hotels In The Hospitality Information Technology Essay

Icts Hotels In The Hospitality Information Technology Essay The revolution in ICTs has profound implications for financial and social maturity. It has pervaded every aspect of human life whether it is health, education, economics, governance, entertainment etc. Dissemination, propagation and accessibility of these technologies are viewed to be integral to a countrys development strategy. The most important benefit associated with the access to the new technologies is the increase in the supply of information. The secondly thing would be it also decreases the cost of production. Knowledge is transmitted, produced, accessed and shared at the least cost. With the decrease in the transactional costs, there is also a decrease in the degree of inefficiencies. Thirdly it has overcome the constraints of distance and geography. ICTs have cut across the geographic boundaries of the nation states. Buyers and sellers are able to contribute information, specifications, production process etc across the national borders. It enables all to know the comparat ive improvement in the market economy. It leads to the larger markets and increased access to global supply chains. Fourthly it has led to more transparency. Networking and information sharing definitely leads to demands for greater openness and transparency. Whether you want to know the status of the central banks foreign exchange agency or the cost prize of potatoes in the local market, ICTs empowers the individual with the information access, which is transparent. Efforts are under way to integrate ICTs to all sectors and developmental activity. Tourism is one such potential area. Information Communication and Technology is one the most important and growing field that every company and almost all the sectors are adopting to simplify work and also to reduce man power. ICT plays a major role in Tourism sector so as considering the example of a hospitality firm. Tourism includes many sectors like transport food, accommodation, restaurant, cultural activity and leisure, so fit all these sector into one particular form there is always the need of advance focus and development of itself to fulfil the customer needs. Now a days tourism sector fully focus on customer satisfaction as people who wants to travel has become independent by fulfilling their requirements on their own than to depend on a third person to help them do the sufficient requirements. In this processes ICT acts as a fully fledged support and a user friendly thing that even a normal person has started using internet to run his routine. In the developing world internet is become peoples second brain and it makes most of the things for man. So this assessment focuses on the main contribution of ICT in Hospitality that is in Hotel Industry. Purpose The main Purpose of this assignment is to find out the role of Information communication technology (ICT) in hospitality tourism sector.ICT acts as the main source of any industries development and also adds up to the reduction of man power and time, it is also used as a source to reduce problems. Even though, little is known about the extent or level of use of ICT. The ICT has become the major consideration, as it has become the revolutionizing equipment of the hospitality Industry. This study will look into the prosperity for the adoption of ICT based facilities in the hospitality industry. This also covers the problems that impacting the adoption of ICT in hospitality firm. This assignment contributes and finds out these issues.   Findings: This finding says that almost 80 per cent of the businesses use ICT efficiently, mainly to provide information and improve service quality. In addition, some firms had already adopted very effective methods of using the internet for sales and marketing but ignored supply functions. We will be surprised to notice that ICT is seen as a way of enhancing personal service and that rather than a barrier, it is seen to promote quality of service. Moreover, the respondents did seem to have used ICT effectively to overcome the disadvantages of place. Objective: The main objective to be focused on the assessment comprises of all the following issues and factors that helps us understand the importance, development and the barriers of ICT in the tourism field, especially focus in a branch of it that is the Hospitality sector: The impacts of ICT towards Hotel industry The ongoing use and implementation in the particular field The major support and the main value of ICT The successful implementation of IT in hotel industry and its advantages The functioning of it towards marketing purpose and the way it support for the success of execution. The Impacts of ICT towards Hotel Industry: Hospitality industry is a highly information intensive industry, so information technology and communication has a wide impact in the particular industry. Information communication technology has created a new revolution in the world of tourism industry. The tourism industry is a big market in terms of the number of tourist visiting a particular place. It is stated that ICT has caused restructuring phenomenon (intermediation, dis-intermediation and re-intermediation in parallel) in the hotel industry. It proves that ICT has improved operating efficiency of hospitality industry as well as planning and booking experience of customers. ICT has a great impact in hospitality industry- it enables direct contact with customers/guests and improves effectiveness and efficiency of clients services. ICT provides new tools and also enables new channels, creating new business environment in the industry, requiring all new skills. ICT also makes the competition harder and so it demands a continuous investments on developing things and keeping it updated. In all these impacts there are two major areas which are highly influenced by ICT that is electronic commerce and revenue commerce Electronic commerce: This can be defined as a secure exchange of information: Business to business Business to clients clients to clients business to government business to client communication research to business  [1]   Notes: GDS Global distribution system CRS Central reservation system DMC Destination Management Company DMO Destination Marketing Organisation 2Traditional valve chain The value chain changes into a new concept as now a day it is focused just into internet that is almost most action depends on internet the value chain changes to: 3Internet based value chain Revenue Commerce: Revenue managements sounds like the top most management, but most hotels are small and medium sized so every employee acts as a revenue manager. So it is an important factor that every employee is provided with knowledge of revenue management at all levels of the hospitality industry The main goal of the revenue management is: (a) Maximise yield (price units sold) or minimise lost revenue per available product unit in view of average cost per available product unit; (b) Control availability of price products by customer revenue potential and forecast segment mix; (c) Control daily availability of price products lower than full price, based on unsold inventory, time left to sell and segment total demand.  [4]   To fulfil these objectives, tourism professionals need strong knowledge in areas as marketing, finance management, statistics, customer service principles and distribution trends. Implementation in the particular field: The use of computer its technology has vastly developed from 1980s to the year of 1990s. A survey given in 1980 said that a fewer amount of 10% were using computer technology. There were different surveys stating the usage of technology in hospitality industry in operating things efficient and making guest satisfaction. There are two factors that affect the use of IT in an accommodation establishment. First is the type of clientele and secondly the complexity of operations. Considering the type of clientele and their experience will be affected by technology, helps us to determine the level of automation in a hotel. There are different types of clients expectation different types of services. Business travellers consider more efficient type of services as they never want to spend time in any other thing than their work, so they appreciate speed of service and faster technology. Almost the other type of clients/guests prefers hotels where technology does not intrude into their vacation and leisure experience. The complexity of a hospitality field is also impacted by many factors and computer technology plays a major role. Larger the property, larger the technology resorts with many activities like golf, tennis, multi-restaurants and other benefits has gained a lot through IT technology. Hotel Size % using IT % high IT needs % agreeing IT enhances guest satisfaction Less than 100 rooms 89.4 28.9 70.2 101 to 300 room 96.7 43.6 83.2 Over 300 rooms 97.2 57.4 86.1 Different hotels use different technology to enhance their facilities and some of their applications are stated above  [5]  . Property Management System (PMS) Property management system is the main central computer which acts as the core functions of the hotel information processing. It maintains all details that describe the hotel, such as the size, type and the number of rooms, the rate applicable for rooms and other facilities, and also the details concerning the guest called the guest record or the guest history. This also includes various operations such as support and control and management of different outlets of a hotel that is front office, reservation, back office, food and beverage inventories, bar / shop takings, hotel staff salaries and wages accounting and also some of the managerial functions; in addition it acts as a hub in interconnecting the other systems of hotel. Property management systems (PMS) can run on different platforms and different software environments, depending on the size and type of a particular hotel, and the number of required instalments. As they spread more and more, it is the intension of Utell to con nect directly to them. They are grown up with a rapidly high ratio and still expected for a high level of growth. This is the ultimate solution to the no reservation on arrival problem and also increases the overall efficiency of a hotel. Hotels usually implement their PMS on an in-house computer. That does not mean that they should have an in house IT department to support it. Most of the PMSs are turn-key systems that can be used simply by anyone as it is mostly being handled by the hotel staffs. Property Management System acts upon the requirements of a hotel, for example a small hotel or a guest house (less than 100 rooms) can be handled with a single computer to store and process guest information and room data and also generate management reports. A medium size hotel (100 to 300 rooms), will need a local area networks with a small workstation installed in different departments. A file server is used to keep all the softwares and files to allow various tasks to be performed on the same time such as check in and check- out concurrently. For properties more than 500 rooms, an even main frame computer technology may be needed for frame computer technology may be needed for a heavy volume of transaction 6 Uses of ICT in hospitality sector: There are numerous places where the ICT is used in a hotel industry, this implementation of technology helps save time and also reduces man power. The PMS software, which is used in the hotel industry acts as the key point from which most of the hotel operations are done. The main functions are stated as: Check-in, check-out and guest accounting Guest History Room Management Hotel reservation CRS distribution Point-of-sales Food and beverage systems Back- office systems Check-in, check-out and guest accounting This process of checking in a guest can be made more efficient by the technology for information technology. The check-in actually means that a guest file becomes active or a new file is opened for a guest who check- inns without any reservation made before the arrival and following this process, a guest folio is being created. The PMS has a walk-in option for the guest without reservations. The main interfaces between the PMS and credit card verification systems in the banks are used to ensure that a credit card has sufficient funds for the length of the stay of a guest. After this process a guest is being registered officially and handover the key of the room that is assigned to him. There is a machine in the hotel lobbies that allows the guest to easily access to self check-in and quickly finish their process. These machines are connected to the PMS and are active after the guest swipes the credit card or also by the notion detector which detects the approach of the guest. All the process is being carried on in this machine without a front office staff interaction that is it greets the guest, guide them through the necessary procedures to check-in themselves, then assign a room and also issue a key for the room. They also have options to activate the energy management system that is the phone, and voicemails for the rooms. A self check-in machine is most of the time a touch screen and very rarely keyboard operated and this machine can be used by both the guest with or without reservation. Once a guest folio is created at check-in, then after all the charges made throughout the stay are posted to that folio either manually or electronically. Manual posting are done by back office staffs and electronic postings are done by software and hardware interfaces and done rapidly without any mistakes. The check- out procedure in a automated hotel do not require guest to pay in the front office neither it automatically transfers funds via credit cards that allows express self check- out, in which the guest folio is being presented under the door and the credit card is automatically billed if there is no discrepancies. PMS software also translates the bills into numerous languages used by hotels with a large international clientele. Guest History: Guest history is well known as database which all the hotels maintain as a part of PMSs work and it is a powerful marketing tool. After every guest checks out the room the guest information is placed into a guest history database by the PMS. This database contains all the information of the guest that is the preference during their stay and the consumption of things/ food or any other thing from the hotel during the stay, these informations are maintained for three main purposes, To enhance future marketing activities To facilitate future reservations To customize guests future visits  [7]   Room Management: The room management is a important component of PMS which tracks the status of the rooms, which helps the housekeeping to distribute rooms for cleaning duties. The typical room status followed by the PMS is occupied, vacant, dirty, clean, inspected and uninspected this allows the front office to allow the clean rooms and get the other rooms ready for occupancy. On every check- in and check- out, the room status changes accordingly. The status of the room can be changed by both housekeeping and front office, by the notification of housekeeping and also the housekeeping can do it by the PMS terminal provided in the housekeeping desk  [8]  . Food and Beverage Systems: This part of system controls the food and beverage stock that is necessary for the hotels daily operation. It also has the price of the item and its suppliers to act upon customer demands. Point-of-sale systems: This is a sub-system which comprises of payment handling that produces bills; this machine accepts various financial instruments from the guest, that is credit card, cash, guest cards etc. Back Office Systems: This is a set of systems that records all transactions and maintains the hotels account book on all the transactions made by date, month and year. Almost three years details are being maintained by this systems and the other records before three years are kept as a backup. This system wires the sales ledger, purchase ledger, purchase bills, accounts payable and general ledger. 9 Marketing and Guest History Housekeeping and room management Executive decision making Accounting night audit Reporting printer Self check-in Printers Guest folio Front Desk/Cashier Reservation PMS UPS Remote check-in The major support and the main value of ICT There are many other industries that support information technology, as they are also into a vast influence by this particular field. Tourism on a whole has a constant growth with the help of information technology. The advert of information technology launches new things to make everything new travel, tourism, hospitality, airlines, food industry and many more. The service industry is one of the major components of the global economy, particularly in the developed countries. This sector has accounted for a two third of the employment, so in the recent upcoming years hospitality industry get to pay the main attention, which is the main driving force of being the successful industry. The outstanding growth of hospitality industry can be related to the fact that their basic characters are highly compatible with the major technical source of innovation opportunities. Because of its advantage on the capability of the communication field and increased information channels, information tec hnology saves cost while increasing the output and the quality of most service productions. However, the main value added by the IT industry to the hospitality firms is not only limited to the supply side. As an example we could take an instant thing that ICT has reduced the need of the front office staffs, as interaction and time is saved where there are many ways that is made technologically than to use man power. In addition information technology supports and improves the hospitality industry, with its interaction with suppliers and users, which is major source of information for the industry. On the other hand ICT plays a vast role in recognising the completion advantages and its vital improvement accordingly to these innovation activities according of the industry. The successful implementation of IT in hotel industry and its advantages: The implementation of information technology in the hospitality industry is to a large extent changed and is properly planned and well managed. Now a days personal computers have been introduced and which even being replaced by mini- computer based systems. To be well effective the organization has to plan and implement with an overall long time plan. Once a strategic plan is being made, then the information technology plan has to be planned. This should include the clear role that technology will play in achieving the target of the Hotel. It is planned in a way that it comprises of the present and future plans of the company, so as to work in a well planned successful way. These planning help to implement a successful technology which adds advantages to the hotel by its advance technology. There are vast advantages of IT that can be stated in which the few are saves lots time, reduces man power, makes a guest happy for making things efficient and faster. The technological development is a gift to the upcoming hotels which plans a high income and a success. A computer technology in a hotel focuses on four main aspects, Speed: A computer technology is an electronic device which can handle and process hundreds of transactions in a fraction of time, which results in the quick completion of difficult tasks. Discipline: the implementing advantage is being taken for it to perform a same task again and again without any mistake and without any distractions Accuracy: it does what we really need and according to the command, as a result they do not commit any mistake and all the calculations are accurate. Capacity: the analysis of any in-depth process and large amount of data performance can also be made in less time instead of doing things manually  [10]  . The functioning of it towards marketing purpose and the way it support for the success of execution: Every department facilities a different advantage with the technology and the sale and marketing also has its own advantage from the implementation of IT sources. These systems store a large amount of information that helps understand the measures of accommodation and hospitality business. In particular it saves the guest information that helps maintain a data base of the guest profile providing information for marketing purposes, which is a strong marketing tool called pull marketing. Another important factor for marketing is the yield management, which has the record of past performance of a room and the hotel that is the occupancy level in a particular time or day of the year and set the optimum rates that will maximize the propertys yield management programme. SWOT Analysis:  [11]   Strength: Strength can also be advantage of the technology which is deeply discussed and explained before. Successful hotels are constantly trying to adapt new technological improvement to keep them updated and to meet the necessary needs of the customer or a guest. These days people are looking forward for more and more technological based things to save time on whatever they do. Business guest needs to access internet in where ever they are for their official purposes like emails during their business trip. They would even need video conferencing, when a company holds a business meet in a hotel, so when a hotel provides all the basic facility to keep a customer service and satisfaction in a high level then the strength of the hotel keeps increasing allowing more and more development of technology. The basic strength that can be added is the quality of work can be high. This also tent to reduce manpower and low the wages, which can produce a highly skilled human resources. It also allows us to follow the service standard. This helps to bring highly skilled professional as this needs knowledge to work in. Weakness: As the technology increases it also leads to some of the weaknesses which should also be considered when taking steps to improve, as the technology gives you all the things you need there is always a lack of practical knowledge and also a dearth of suitable candidates. Until the system tells you the name of a particular guest who is a regular customer to our property we dont try to remember as it is said to be technological. This field is a still developing field but not a developed field as it has a small number of adaptation in some countries. Lack of jobs is also to be considered in countries with more population. Lack of effective marketing and aggressiveness in the field work can also be a weakness. Opportunities: There are facilities to provide high quality information technology market. It also adds up by increasing the number of educated people working. It allows and helps the development of any developing countries by making them adapt the culture of IT. Upcoming international players in the market would also an added opportunities. Hotel industry is developing in recent days in a rapid speed with the advantage and opportunities provided by the information technology and communication. Threats: There is a minimum thread as many threats are being reduced by time and development. When a threat is being seen there is a development to rectify that threat but still in some hotels these are still lacking to be developed for example lack of data security systems. And the development of IT also concentrates in a few cities only. Large market can also be an abstract as it may need a huge concentration or field work. Conclusion: The use of information technology and communication has a vast influence in all the sectors and mainly in hospitality industry. These things are well discussed and given an appropriate values that would add advantages to the statements given. Hospitality sector is mainly into a high touch service- based industry requiring technology to put it forward. The readings clarify that the exact use of technology in this particular field can increase the efficiency and reduce cost on human and financial services can be funnelled into personal services. In these discussions we also come to know that the use of technology in a correct way can be used as a successful tool. The implementation of technology by the managers is a challenge for them in many areas of the properties, the appointments of talented staff to be professional is a very important factor to be considered. Hospitality technology is now increasing with the pace of keeping a new generation to the computer technology and its development. So this allows most of the users to be familiar with the development of new products. the hospitality once which depended only on human resources and which was a big challenge to face, is now investigating whether robotics technology fits into their industry. There are also many successful stories behind this argument. Information technology is becoming more and more advanced and occupying the industries with its fast growth, as it becomes common and most used in hotel and restaurants, it is no longer going to be represented by the competitive advantage, instead it would prefer managers who could be creative and can use technology and information it provides rather to work on their own. These issues are being as evidence now a day by guest history systems. This database must be analysed and turned into real knowledge to improve decision making capacity and the satisfaction of the customer. So as to conclude Hospitality industry is going to be the vision that is going to be successful in the future with the technological development of Information Technology and Communication.

Saturday, January 18, 2020

The Apprenticeship of Duddy Kravitz

John McPherson, which resulted in his wife getting out of bed and unfortunately causing her death. The next day at school, Mr. John McPherson shows up under the influence of alcohol, completely drunk and starts to insult the Jews and making extremely racist comments. This is Just a small example of Anti-Semitism during Duddys childhood. Another idea I found important in the text was selfishness as well as ambition and greed. Even though Duddy was making more money than a 17 year old should, he always wanted more.Nothing was more important to him than making money. When he heard that the last piece of land in Lac St. Pierre was up for sale, he took all the money he had, but still came up short. Duddy decides to forge a cheque from Virgil's chequebook. Virgil was a man who Duddy met in New York and helped him make money illegally by smuggling pinball machines. After Virgil and Yvette found out about what Duddy had done to them, they never spoke to him again. Discuss the author's style. Describe 2 iterary elements the author uses successfully and give a clear example of each. The author used a few techniques to deepen our understanding of the story. One of the techniques was using a teenager as the main character of the novel. I think this showed us the ambition of the young man because all teenagers want to make money and dream about becoming rich one day, but it's not all 17 year olds that want it as bad as Duddy Kravitz. Another technique used by the author was making the main character a Jew.As we all know, Jews have a reputation for wanting money so ad and I think that the fact that Duddy is Jewish makes the whole story about a young man chasing money more meaningful. Did you enjoy the book? Why or why not? I enjoyed this novel a lot and recommend it to everyone living in Montreal and who likes a story that may have many things in common with their own personal lives. I think it is an important part of Montreal history in our generation. I also think it's good for Jewish people to read this novel because we also see how racism has stronger racism against Jews was in the 1940s