Glen Mount Furniture Company Essay

Discussion Questions 1. Such analysis allows the firm to determine at what level of operations it will break even and to explore the relationship between volume, costs, and profits. 2. A utility is in a stable, predictable industry and therefore can afford to use more financial leverage than an automobile company, which is generally subject to the influences of the business cycle. An automobile manufacturer may not be able to service a large amount of debt when there is a downturn in the economy. 3. A labour-intensive company will have low fixed costs and a correspondingly low break-even point. However, the impact of operating leverage on the firm is small and there will be little magnification of profits as volume increases. A capital-intensive firm, on the other hand, will have a higher break-even point and enjoy the positive influences of operating leverage as volume increases. 4. For break-even analysis based on accounting flows, amortization is considered part of fixed costs. For cash flow purposes, it is eliminated from fixed costs. The accounting flows perspective is longer-term in nature because we must consider the problems of equipment replacement. 5. Both operating and financial leverage imply that the firm will employ a heavy component of fixed cost resources. This is inherently risky because the obligation to make payments remains regardless of the condition of the company or the economy. 6. Debt can only be used up to a point. Beyond that, financial leverage tends to increase the overall costs of financing to the firm as well as  encourage creditors to place restrictions on the firm. The limitations of using financial leverage tend to be greatest in industries that are highly cyclical in nature. 7. The higher the interest rate on new debt, the less attractive financial leverage is to the firm. 8. Operating leverage primarily affects the operating income of the firm. At this point, financial leverage takes over and determines the overall impact on earnings per share. A delineation of the combined effect of operating and financial leverage is presented in Table 5-6 and Figure 5-5. 9. At progressively higher levels of operation than the break-even point, the percentage change in operating income as a result of a percentage change in unit volume diminishes. The reason is primarily mathematical — as we move to increasingly higher levels of operating income, the percentage change from the higher base is likely to be less. 10. The starting level of sales is significant because we measure what can happen at that point. Note that in formula 5-3, we must specify the quantity or beginning point at which degree of operating leverage is being computed. 11. Financial leverage, or the use of debt, not only determines how much interest we must pay but also the number of shares of common stock that we must issue to support the nondebt portion of our capital structure. Only by examining â€Å"earnings per share† can we pick up the effect of outstanding shares on the operation of the firm. 12. The indifference point only measures indifference based on earnings per share. Since our ultimate goal is market value maximization, we must also be concerned with how these earnings are valued. Two plans that have the same earnings per share may call for different price-earnings ratios, particularly when there is a differential risk component involved because of debt. 13. Television broadcasters commit to production schedules, program purchases, etc., in the spring, create the fall/winter program schedule, and then send the salespeople out to sell advertising air time for the coming season. Thus, the costs are virtually 100% locked in before any revenues are generated. A minor fluctuation in advertising revenue, therefore, has a major effect on operating earnings. 14. Students may come up with many points worth discussing. Emphasis should be directed to the tremendous debt load that required servicing. Consumer demand slowed down affecting cash flows, and increased interest rates at the end of an economic cycle had the same effect. Coupled with the excessive prices paid (particularly for Federated Stores) this caused problems. There was only a small margin for error. Discussion may also include Robert Campeau’s ego, failure to follow advice, and failure to achieve asset sales at projected prices. Campeau’s gamble was risky but it was close.

A Mother’s Legacy In Mary Shelley’s Mathilda Essay

Abstract Mary Wollstonecraft and her daughter Mary Wollstonecraft Shelley are two writers whose ideas are likely to be similar. Shelley admits that she is influenced by her mother. Therefore, the purpose of this essay is to find out and to identify the ideas presented in Wollstonecraft’s essay on women’s rights A Vindication for the Rights of Woman (1792) and see if they are incorporated into Shelley’s novella Mathilda (1819). My analysis of A Vindication for the Rights of Woman shows that Wollstonecraft’s main ideas are that limited education, the subjugation of women by the family, female dependency on men and romantic thinking are the source for women’s inferiority. This essay identifies and examines these ideas in the light of some secondary material and tries to suggest that they are visible as themes in Shelley’s Mathilda. In Mathilda, these ideas are visible as themes throughout the novel. The tragedy that befalls the characters illustrates the immoral and self-destructive tendencies which women obtain when being subject to these conditions. On the other hand, Shelley does not emphasize a lack of education and offers an additional point of view where Wollstonecraft’s views on motherhood are criticized. The conclusion drawn is that Wollstonecraft’s ideas must have had an influence on Shelley as the fate of the characters is an illustration of the society that is criticized in A Vindication for the Rights of Woman and its destruction. However, Shelley does not agree on ideas with the subject of upbringing and goes against a few of her mother’s main points, namely the role of mothers and the pre-eminence of education. They mostly have a consensus as most ideas that are present in one work are present in the other but Shelley has rebelled against some of her mother’s notions.

Economics Commentary: Macroeconomics Essay

Areas of Syllabus your commentary relates to: Section 4: Macroeconomics Having experienced contraction from Q4 08 to Q2 09, the Canadian economy grew 5% in the fourth quarter of 2009, beating predicted forecasts. This growth was precipitated by consumer and government spending, as well as a growing housing market. There was also growth recorded in exports, with sectors such as the automotive, energy and industrial factoring into this. However, economists warn that for this growth to continue, issues such as unemployment and spotty aggregate demand must be addressed. Fiscal measures, meaning decisions made by the central governing body concerning taxation and government spending, have already been taken by the Canadian government, in the form of the fiscal stimulus package. This package has in it $12B in infrastructure spending, $7.8B meant to stimulate construction firms, $8.3 B for skills training and retraining, and several tax credits ranging from the home improvement ($1350/family) to lowered EI and income tax rates. Fiscal policy generally concerns itself with creating conditions of full employment, price stability and real GDP growth. Full employment, or an economic state where all eligible people who want to work can find employment at the prevailing wage rate, is important in achieving a state of maximum productivity in the economy. The current unemployment rate is 8.2%, above the generally accepted natural rate of unemployment. It has however fallen significantly, with a gain of 159,000 new jobs since June 2009. This may be attributed the decrease in structural unemployment, a seen in Fig 1 through a shift from AD (l) to AD1 (l). There mismatch in skills offered by Canadian workers and those demanded by firms has decreased on the diagram, perhaps through training programs. On the other hand, an increase in aggregate demand, caused by an increase in the disposable income of families may have also caused the increase in demand for labour as firms expanded or rehired laid off personnel. Price stability is also important for long term economic growth, because rampant inflation, meaning a steady and prolonged increase in the price level, is known to have several adverse effects. These include the extra costs caused by unsteady resource costs, and money losing its role as a medium of value. As the government injects more stimuli into the economy, the risk of demand pull inflation grows. Thus aggregate demand would rise; because of growth in the money supply, the price level would increase, as described by the short run equation of exchange, M=P. This increase in the money supply is provided by the Bank of Canada, and included as the Extraordinary Financing Framework in the government’s action plan. To avoid the aforementioned inflation, the Bank of Canada has several tools at its disposal. Raising the amount of reserve requirement is an interesting contractionary choice, so is raising the discount rate charged to major banks. These two together act to reduce the greatest inflationary obstacle, that is public opinion. Thus, as shown in Fig2, an increase in the interest rate results in a decrease in consumer demand for money. This decrease in demand would be useful in controlling inflation once recovery had occurred. However, in the present, the Bank of Canada is likely to concern itself with slowly increasing the money supply, and keeping a stable overnight rate. It is unknown whether the stimulus package is the cause of the rebound in the Canadian economy, this may have been caused by market forces. Additionally, the retraining programs are unlikely to have already decreased structural unemployment, as one of their major faults is the length of time needed to complete such a course. These so called time lags are problematic because once the retrained populace makes their way back into the labour market, 3-4 years may have passed, almost a full cycle of certain economies. As stated in the article, the Canadian recovery itself does not stand on stable ground, especially so given that a significant part of the EU is heavily in debt and America no yet out of its own recession, important, as 80% of Canadian imports are destined there. Whether or not the measures taken by the government with respect to stimulating the Canadian economy in the long run shall be successful remains to be seen. However, the average middle class citizen most likely has experienced the benefits of measures ranging from tax credits and reductions to funding directed to the industry they work in.

Nursing -Activity homework Essay Example | Topics and Well Written Essays - 1250 words - 1

Nursing -Activity homework - Essay Example 345). Depending on the condition of the patient, monitoring should be either continuous or intermittently. Bubbling and swinging are assessed with the patient’s respiration. In normal respiration, the fluid within the tube rises with inspiration and falls with expiration (Paul and Williams, 2009 p.45). Absence indicates that the tube is blocked, or it is out of the pleural space. Intermittent bubbling in the water seal chamber shows an air leak when the patient coughs or exhales. Continuous bubbling indicates air leak between the patient and the drain. Volume, color and consistency of the drainage are monitored (Smeltzer et al., 2010, p. 234). The drain insertion site is also assessed for signs of infection and inflammation. The sutures are checked if they are intact and secure and that the dressing is clean and intact (Smeltzer et al., 2010 p. 252). The rationale for clamping the chest drain is to reduce the risk of tension pneumothorax. Smeltzer et al., (2010 p. 252) recommend disconnection of the chest drain in the case of sunction or the patient are ambulant. However, during the transport, the chamber should be kept below the patient’s chest level to enable draining (Smeltzer et al., 2010, p. 123). This allows gravity drainage and prevents backflow of fluid. However, Paul and Williams (2009, p. 13) suggest that clamping can also be done when the drainage bottle requires a replacement or to locate any air leak in the drainage system. Therefore, the suggestion that chest drains should only be removed when the patient is to be moved is false. If the water in the chest tube was—swinging but not bubbling or draining it means the air has been removed from the pleural space but that the pneumothorax has not resolved. When bubbling initially stops this should be further assessed by instructing the patient to cough. When monitoring for the patient with chest pneumothorax the bubbling shows the presence of air in

Cystocele, Rectocele, and Vaginal Prolapse Essay

Cystocele, Rectocele, and Vaginal Prolapse - Essay Example Vaginal prolapse on the other hand resembles a hernia for there is protrusion of part of the abdominal or pelvic contents through an aperture in the supporting structures. Protrusion takes place between the two levatores ani and, in more severe cases, through the orifice of the vagina when vaginal prolapse occurs (Hamilton-Fairley, D., 2004). Signs and Symptoms: The commonest complaints are feeling of fullness of the vagina, a lump coming down, a dragging sensation or bearing down in the back or lower abdomen, vaginal discharge due to congestion of the cervix, an ulcer of the ectocervix or cervical ectropion, and a bloodstained discharge may occur if there is ulceration. Difficulty with coitus may be experienced if the cervix protrudes or is greatly elongated. Urinary symptoms include frequency of micturition. This is common and is often daytime only. Nocturnal frequency may be present if there is added cystitis. Some patients may have urgency of micturition due to weakness of the bladder sphincter mechanism and urge incontinence may occur in some cases. There may be difficulty in emptying the bladder completely and the woman may find she has to push the prolapse up with a finger to complete the act of micturition. Complete retention of urine may follow urethral overstretch. This may be associated with stress incontinenc e. Many women with prolapse complain of constipation, and this may be due to difficulty in emptying the rectum completely because it bulges into the vagina. Others notice discomfort on sitting on a firm surface; the vaginal wall over the rectocoele can bulge down between the labia. With age, the labia become atrophic and less protective and the prolapsed vagina is exposed to trauma when sitting on hard surfaces (Hamilton-Fairley, D., 2004). A cystourethrocoele is usually obvious and the distance from the introitus to the bulge can be measured using a special ruler. The woman is asked to cough and any leakage of urine and/or descent of the cervix is noted. As the speculum is withdrawn any posterior vaginal wall prolapse can be noted. Where there is a complaint of stress incontinence, examination is best made with some urine in the bladder; the urethra and bladder neck may then be supported with two fingers to demonstrate that this maneuver controls the incontinence (Hamilton-Fairley, D., 2004). Diagnostic and Therapeutic Procedures: Stress incontinence must be distinguished from other causes of incontinence of urine such as urge incontinence and incontinence due to neurological disease. General examination should include fitness for surgery. Abdominal examination should be performed to exclude an intra-abdominal mass. Manual pelvic examination or ultrasound should exclude a pelvic mass and delineate the size of the uterus and ovaries if present. If prolapse is not evident, even with a Valsalva manoeuvre, the patient should be examined in the upright position. It is important to reproduce the symptoms and signs with which the patient presents. If a woman has significant urinary symptoms, urodynamics may help define the cause of the symptoms, which will enable the gynaecologist to give some prognosis for treatment. Hence, if urodynamics

Ecotopia by Ernest Callenbach Essay Example | Topics and Well Written Essays - 250 words

Ecotopia by Ernest Callenbach - Essay Example They are not in any way inferior or less powerful than the male race. In fact, in the book, it expresses a desire to look at gender without attaching certain and specific roles to it. Women don’t have to be born with an already fixed set of actions and functions in the society that are expected of them. Women can now do what all men can. The book additionally points out that when it is said that women should have more power in the society than what they have now, it clearly also expresses that they do not overpower the men either. As a response to this notion of absolute equality of gender, I personally think that this should truly be the case in a better world. Both men and women should be given equal opportunities, and roles should not be attached to their gender so as to not limit them from the work or functions they might want to have in the society. Who is to say that women should be the one to stay at home and do the household chores while the men should be the one to work and earn the money for the family? Who is to say that women are incapable of performing certain jobs than men, that women may not be as strong or as powerful as men? Today, we are already seeing changes that are moving towards gender equality. More and more women are now becoming more empowered. Compared to the olden times, we are now seeing a significant change in the way people perceive gender and the roles that play around them in the society. Less and less functions and responsibilities are limited and are expected now for each ge nder. With the onset of the age of modernity, people are now starting to realize that with gender equality comes a better world. There is no longer any prejudice or discrimination for both genders, and people are no more liberated to do what they want to do without being condemned or hindered. Although we still see today that men and women are still not completely equal in the society as

Perception of nuclear power associated risks and communication Dissertation

Perception of nuclear power associated risks and communication stratergy - Dissertation Example The current research focuses on public perceptions of nuclear power both within the UK and abroad, namely the pattern of their formation and evolution over time, considering ways of approach to the general public, which would allow of better acceptance of this energy source; with the overall aim to suggest starting points for further discussion about how the public perceptions of nuclear power could be improved, which would eventually result in adequate communication strategy being produced. The research meets its objectives through an extensive study of relevant literature, including newspaper articles, books and book chapters, online publications, study reports and case studies, governmental reports and regulatory organisations’ reviews, which contain various statistical data, including such as views on nuclear power electricity generation and development of new nuclear plants; information on nuclear accidents occurrence and impact, global energy demand and supply, alternati ve energy sources (fossil fuel and renewables) in regard to climate change and their economic accessibility and competitiveness, etc. The research also includes a case study based on a survey, which was being conducted within a 100-strong sample of respondents in the UK via Survey Monkey on the Internet. Finally, the research has produced a number of key findings and drawn certain conclusions and recommendations. Acknowledgements I would like to express my deepest gratitude to my Dissertation Supervisor, Dr Sara Thorne (nee Gentle), for her valuable advice, constructive criticism and direction, without which, completing this research wouldn’t be possible. Table of Contents Abstract 2 Acknowledgements 3 Table of Contents 4 List of Acronyms 5 List of Figures 7 Introduction 9 Background 9 The problem 10 The research in outline 12 Literature Review 14 Introductory notes 14 Nuclear power plant operation and related issues 15 Energy statistics 17 Public opinion polls & statistics c oncerning nuclear power 18 Nuclear power associated risks, accidents and current level of safety 19 Public perceptions of nuclear power 20 Costs Competitiveness 21 The anti-nuclear point of view 21 Other 21 Research Methodology 24 Research focus 24 Research aims and objectives 24 Research questions 25 Research method 27 Research limitations 28 Energy vs Energy 29 Introductory notes 29 Nuclear power overview 30 Primary energy demand and supply, and electricity generation 31 Economics of different forms of electricity generation 36 Environmental Impact and Health Effects 40 Safety and Security Issues 43 Joe Public and Nuclear Power – a Rather uneasy Relationship 47 Introductory notes 47 The nuclear power debate – standpoints and leading actors 48 The role of the mass media 50 Politics’ Involvement 51 The Experts’ View 52 Case Study: Perception of Nuclear Power – Variations and Motives 53 Let’s Get Real 58 The Current Approach: What is Wrong? 5 8 Could Refined Communication Make a Difference? 60 Nuclear Power is Safe - Does it Work? 64 From Theory to Practice 66 Summary and Conclusions 68 Summary 68 Conclusion and Recommendations 70 Appendices 71 Questionnaire design 71 References 73

The Recession And Its Impact On The Economic Essay

The Recession And Its Impact On The Economic - Essay Example The securities later lost value following the US house bubble and mortgages began to default in payment in 2007. The subprime losses that emerged began the crisis, which exposed other risky loans and overpriced assets. An increase in loan losses and the collapse of the Lehman Brothers in September 2008 brought a big panic in the inter-bank loan market. The shadow banking system caused major banks and financial institutions in Europe and US to go bankrupt and suffer huge losses. The crisis was majorly caused by the emergence of shadow banking system that included investment banks and non-depository financial institutions. The systems rivaled the depository system yet they weren’t subjected to regulatory safeguards (Tett & Gillian 2008). The housing bubble burst leading t major losses and default in the mortgage payment. The accumulation of household debt prior to the crisis resulted in balance sheet recession. Consumers started to pay down debts which reduced their disposable income, thus slowing down the economy further. US government policies encouraged home ownership even to people who couldn’t afford it, resulting in lax lending standards, unsustainable increases in house prices an d debts. I support the approach which proposes for a simpler and smaller financial sector in which the size, power, and complexity of the financial system are limited in important ways. A smaller financial sector has the strengths of providing more benefits to the economy. These benefits include a more effective monetary and fiscal policy, increased corporate financing, reduction in market risks and greater integration. A smaller financial sector has the strength and the advantage of influencing the government to develop sound and efficient monetary and fiscal policies.

Computer Security Essay Example | Topics and Well Written Essays - 250 words - 2

Computer Security - Essay Example Secondly, I discovered that my wireless internet access was not secured. Thirdly, I found out that there were several problems with the installation settings of my external mouse and the web cam. Fourthly, my operating system was not properly configured with all of the software I had in my computer. And lastly I discovered that my antivirus was not up to date. When mitigating a risk, it does not necessarily mean to fully eliminate the threat but an effort towards minimizing the impending risks. It is therefore a step taken by a person who fully becomes aware of the existing risks and decides to find ways of preventing or minimizing chances of such risks occurring. I can mitigate my risks on my personal computer by first ensuring that I leave my personal computer somewhere hidden whenever I am out of the house and also ensuring that I fully attend to my personal computer bag whenever I carry my computer around or when am travelling. Secondly, ensuring that I use WPA2 encryption on my internet access point and also configuring my computer with a firewall to ensure that I am not hacked. Third, I would also perform a proper installation for my hardware devices; mouse and the webcam. Fourth, I would ensure that my operating system is properly configured with all the software in my computer. And lastly I would ensure that I install an antivirus software that would keep my computer safe from viruses from external hard disks and flash disks and the one that automatically performs regular updates to remain

Auditing Essay Example for Free

Auditing Essay Course Texts: Prentice Hall – Auditing and Assurance Services – An Integrated Approach 15th edition. Arens/Elder/Beasley (Required) Please bring your textbook to each class session Class Hours: Monday / Wednesday 8:30 9:50 a.m. 119 Eppley Center Monday / Wednesday 10:20 11:40 a.m. 119 Eppley Center Monday / Wednesday 12:40 2:00 p.m. 119 Eppley Center Office Hours: Monday 2:30 – 4:00 p.m., N227 BCC Wednesday 2:30 – 4:00 p.m., N227 BCC Other hours available by appointment (please contact me to arrange an appointment.) During the week I check email constantly and am highly responsive. This is often times the best way to get a quick response. I can make individual appointments to meet with you during times when I am on campus if you want a one-on-one appointment to discuss grades and other more confidential matters. Our course consultant will be available on a regular basis for detailed material/grading questions. Course Consultant: John Kure ([emailprotected]) In addition to my office hours, John will be accessible to meet with you during the course. He will be available to answer your questions about grading as well as to provide advising and consultation regarding other  course-related matters at the following times: TBD Course Web Page: The course has a web page in Desire2Learn, and you should check it often. The course consultant and I will use this site to communicate with the class periodically during the semester. The page will also include a number of assignments and other relevant and important course materials. We plan to track your grades using the Gradebook feature on this site. POLICIES FOR CONDUCT OF THE COURSE 1. BROAD OBJECTIVES OF THE COURSE The overall objective of this course is to help each student obtain the skills, knowledge, and attitude to maximize the likelihood of practicing successfully after graduation. This overall objective is to: Aid in preparing you for the auditing section of the CPA exam. Develop technical and application auditing skills, including evidence accumulation and workpaper documentation. Practice communication skills in the context of auditing practice. Learn about a business approach to auditing which emphasizes relevance of general business and environmental knowledge awareness. Develop professional judgment in materiality and risk assessment, in ethical conduct, in the application of generally accepted auditing standards, and in the determination of sufficient competent evidential matter. 2.SPECIFIC OBJECTIVES This course is intended to be an introduction to the audit process and the role of auditing in organizations and in financial markets. It will not make you an auditor – that comes only with extensive experience – and it will not specifically prepare you for the auditing section of professional exams (e.g., CPA, CIA, etc.). However, the course should provide you with the basic knowledge so that, with additional self-study or by taking a review course, you will pass the auditing components of those exams. We will be studying the following topics, with the objective of gaining a sufficient understanding of each to enable you to apply, evaluate, and use them throughout your career: Demand for audits and attestations. Audit risk model. Concept of materiality. Assessing inherent risk. Assessing control risk. Audit evidence: a) planning. b) the role of sample evidence. c) evidence collection. d) evidence evaluation. Reporting requirements. Quality assurance of the audit process. Auditing environment: a) professionalism and self regulation. b) external regulation. 3.CLASS FORMAT Auditing is a challenging and demanding profession. To provide coverage of a significant amount of material and to allow for active learning, the class meetings will be held assuming you have read the assigned material prior to class and are prepared to contribute to class discussions every session. The textbook and readings should give you a fundamental understanding of the topic before we discuss it in class. Please feel free to raise any questions you have about the material before, during, or after class. Class meetings will consist of a combination of lecture, open discussion, and a number of active learning opportunities. Meeting time will allow for discussion of current topics and student questions and concerns. Additionally, time will be spent on active learning opportunities that  include, but are not limited to, homework problems, in-class group assignments, case studies, quizzes, and exams. 4.REQUIRED COURSE MATERIALS You will need to purchase the textbook as described above under Course Text. Previously used packages may not contain the required problems and/or worksheets. Case work will be provided in your book or by instructor. No purchase is necessary for case work. 5. GRADING Final grades will be based upon your points earned in relation to the total points available. Some of these points will be awarded based on your individual performance on exams. However, since auditing is a team effort in the real world, you will be organized into teams of 3 or 4 for some group assignments. Group members are expected to be conscientious and fully committed to sharing group work. Upon agreement of the other group members, and after meeting with me, a group member who is not adequately participating may be removed from the group. That person will then be required to complete the group assignments individually, and I will reserve the right to penalize project points equal to one letter grade. Total points will be distributed as follows: Grading Scale: The final grade for this course will be based upon a curve. (No particular accumulation of points constitutes a 4.0 or a 2.0 for example.) This is a competitive grading scale based course. QUIZZES You will be given 5 in-class quizzes during the semester. Each quiz is worth 10 points. The quizzes may consist of true/false questions, multiple-choice questions, and/or matching. Quizzes will begin promptly at the beginning of class. Latecomers will NOT be given extra time. Absentees will NOT be given make-ups, except in certain PRE-APPROVED, school-related instances. Quizzes cannot be made up after the fact for any circumstance. Your lowest quiz grade will be dropped at the end of the semester. WRITING ASSIGNMENTS You will be asked to complete 5 in-class writing assignments throughout the semester. Each writing assignment is worth 10 points. The writing assignments will be graded based on effort. These in-class writing assignments may be done at the beginning of class to lead us into discussion of a certain topic, or they may be done at the end of class to help me assess your understanding of material/case study that we have covered in class or they may take place during the class in groups to stimulate discussion. Your lowest in-class writing assignment grade will be dropped at the end of the semester. GROUP PROJECT You will work in groups of 4-5 to complete a group project. Details about the project assignment will be given mid-semester, and work on the project should be on-going throughout the remainder of the semester. The project will be worth a total of 40 points. EXAMS Three exams will be given during regular class time. Makeup exams will not be given unless extraordinary circumstances are involved. To the extent it is possible, you will be expected to notify me before the scheduled exam if an extraordinary circumstance exists. Exams will be composed of some combination of multiple-choice questions and short answer non-multiple-choice questions, patterned after the auditing portion of the CPA examination. The exams are designed and graded to evaluate your understanding of the auditing concepts and your ability to communicate the results of your analysis of the textbook, class projects, homework assignments, and any class discussion. Homework Although not assigned graded points, the suggested homework problems can be helpful to ensure your understanding of the material. You may visit the course consultant’s office hours to see solutions to these problems if you would like to tackle this extra work. 6.POINTS OF EMPHASIS Academic Honesty and Integrity You are responsible for adhering to the University guidelines on Academic Honesty and Integrity and to The Eli Broad College of Business Undergraduate Honor Code, available in its entirety at http://www.bus.msu.edu/information/news.cfm?newsid=767. According to the Code, it â€Å"applies to all undergraduate students enrolled in the College or  in any course sponsored by the College.† Thus, as a student in ACC 411, you are required to review, comprehend, and abide by the Code. The penalties for a violation of the University guidelines and/or the Code can be quite severe. Unless explicitly indicated otherwise, all graded assignments are expected to be the result of your original work. Academic dishonesty will be dealt with in the harshest manner available within the University or College guidelines. Should you have any questions about this policy, please see me immediately. Quality and Neatness of Work All work submitted in this class is subject to a penalty for sloppy presentation, poor writing, and other characteristics which detract from the professionalism expected from auditors. ACC 411 is an upper level course for accounting majors, and it is possible that it will be the only course you take related to auditing prior to starting your professional career. As such, I expect your work to reflect your preparation for professional careers. Participation and Other Classroom Considerations Participation and attendance are considered highly important in this class. I will not take attendance each day; however your attendance and participation will be noted and taken into account. I do expect that if you attend class you will be present for the entire class. I will consider tardiness, early departures and use of electronic devices when calculating your attendance, participation and professionalism score. If you will be late to the start of class or need to depart early, please let me know ahead of time as a courtesy. Religious Holidays I respect religious observances and have made allowances in the syllabus to  ensure that students are not penalized for missing some class days (i.e., I count the top 4 of 5 quizzes/writing assignments). However, please notify me at the beginning of the semester if you expect a conflict on exam days. Final Exam Per the University’s Final Exam Policy: A student absent from a final examination without a satisfactory explanation will receive a grade of 0.0 on the numerical system, NC on the CR-NC system, or N in the case of a course authorized for grading on the P-N system. Students unable to take a final examination because of illness or other reason over which they have no control should notify the associate deans of their colleges immediately. Social Media As members of a learning community, students are expected to respect the intellectual property of course instructors. All course materials presented to students are the copyrighted property of the course instructor and are subject to the following conditions of use: 1. Students may record lectures or any other classroom activities and use the recordings only for their own course-related purposes. 2. Students may not share the recordings with other students enrolled in the class. Sharing is limited to using the recordings only for their own course-related purposes. 3. Students may not post the recordings or other course materials online or distribute them to anyone not enrolled in the class without the advance written permission of the course instructor and, if applicable, any students whose voice or image is included in the recordings. 4. Any student violating the conditions described above may face academic disciplinary sanctions.

Enteral Feeding After Gastric Intestinal Resection

Enteral Feeding After Gastric Intestinal Resection Optimum nutrition has always been a major target of post: operative care. Ileus is a common phenomenon after abdominal surgery, therefore early oral feeding is avoided and nasogastric decompression is being used. Conventionally, post abdominal surgery, the passage of flatus, or bowel movement was the clinical evidence of starting an oral diet. The end of post operative ileus based to be taken by the passage of flatus usually occurred within 5 days. The many studies have proved that the routine use of a nasogastric tube after abdominal Surgery and colorectal surgery may not be necessary. studies were undertaken to evaluate /whether different abdominal surgeries could benefit from early feeding. Early feeding improves the outcome of the patients with trauma and Burns although few studies have examined its use after gastro intestinal anastomosis. In case of laparoscopic colectomy patients have been fed routinely on day 2 after operation and that is being safely tolerated by the majority of patients. There are many evidences which indicate that immediate feeding after operation is actually feasible and safe whether post laparoscopic or post laparotomy , including gastro intestinal surgery. It has been proved by many studies that early enteral feeding in surgical patients improves nutrition and immunity and ultimately reducing septic complications and over all morbidity when compared with parenteral nutrition. A study conducted that compared an early regular diet to conventional post operative dietary management to determine G1 complications and mortality after major G1 anastomosis. The aim of this study was to assess the safety and tolerability outcomes of early oral feeding after elective gastro intestinal anastomosis. Patients and Methods Between July 2006 and December 2009, after the study was approved by ethical review committee, patients were offered participation and informed consent taken. Patients with chronic liver disease or those with metastasis and patients with histories of acute obstruction, perforation and intra abdominal infection were excluded. Patients were subject to a thorough history, physical examination and investigations. The patients were then randomized into two groups. Randomization done using sealed envelopes. Group 1 (Early feeding); 30 patients were offered simply a liquid diet within 6 hours of arrival on the ward. If 1 liter was being tolerated they were free for free liquid on the second day and then regular diet on the third day. (Tolerance is being indicated by an absence of vomiting or abdominal distension). Group 2 (Regular feeding) 30 patients were managed conventionally (that is nothing by mouth until the resolution of ileus, then a fluid diet, followed by regular diet. All patients underwent general anesthesia no nasogastric tube was inserted in any patients during surgery in patients in group 1 and a nasogastric tube was inserted in all patients during surgery and continued till the resolution of ileus in group 2. The patients were monitored for vomiting, abdominal distension length of ileus, tolerance of regular diet, length of hospitalization and complications. If there were two episodes of vomiting in the absence of bowel sounds or passage of flatus in the absence of any bowel movement, insertion of nasogastric tube was implemented.Also those who suffered from abdominal distension, emesis and succussion splash of stomach were diagnosed with acute dilatation of stomach, subjected to G I decompression. If there was anastomosis failure, treatment ensued such as antibiotics, nutritional support, ileostomy or colostomy. Patients with normal post operative course were discharged when they could tolerate a regular diet. Demographics were age and sex, medical and surgical histories of the patients and indications for anastomosis were noted. Different patients had different types of anastomosis were randomly allocated to group 1 irrespective of anastomotic type to eliminate bias. Table 1. Indications group 1 group 2 Tuberculous 5 5 Stricture at Ileum Closure of 20 20 Ileostomy Colorectal surgery 5 5 The main outcome was to evaluate post operative complications that included wound infection, leakage of anastomosis, obstruction, mesenteric emboli, upper G1 bleeding, wound dehiscence, prolonged ileus, and mortality. Ileus was defined as hypoactive bowel sounds, abdominal distension and no passage of flatus or bowel movement with or without nausea or vomiting after the first post operative day 3. Statistical analysis of data done by SPSS version 10. For continuous variables, descriptive statistics were calculated and were reported as mean +SD. Categorical variables were described using frequency distribution. The student T-test for paired samples was used to detect difference in the mean of continuous variables and the chi-square test was used in cases with low expected frequencies (a P value

Equality :: essays research papers

Equality I have a vision, that all people be treated equally. Race, religion, sex, age, and other petty differences should not mater. Every one has a rite to me here, on Earth. Everyone has a rite to be heard. I hope that some day, when a person looks at another they won't judge them until they actually meet them. Race, religion, sex, and age doesn't make someone any less of a person.   Ã‚  Ã‚  Ã‚  Ã‚  Age should not mater. Both young and old have a rite to be heard. As long as a person is educated about something, they have a rite to form an opinion about it. Children are no less of people because they are young.   Ã‚  Ã‚  Ã‚  Ã‚  Sex should not mater. Both men and women are people, therefore, they should be treated with respect. Many men and women are harassed every day by the opposite sex. People should realize that without the opposite sex, it would mean the end of the human race. So both men and women are just as important as the other. Religion should not matter. A person is raised to believe something. No religion is wrong. Any person could argue that another religion is wrong. So if you tell someone that they are believing the wrong thing, they could same to you. No religion is wrong. Reverse discrimination is also wrong. It isn't a person's fault that people of their race and sex usually get a brake. Reverse discrimination is still discrimination, and all discrimination is wrong. All discrimination is the same. No one should discriminate against another ever. Especially if I it is to bring them self up.   Ã‚  Ã‚  Ã‚  Ã‚  I hope that all people will learn to go about things in a peaceful way. So many people have died in the past because someone was trying to make a statement. None of these people should have died. In society today we kill and

Scandals :: essays research papers fc

Imagine a boardroom of these corporate executives, along with their lawyers, accountants, and investment bankers, plotting and planning to take over a public company. The date is set; an announcement is only weeks away. Once the meeting is over, several phone their brokers and instruct them to purchase tons of stock of the Target Company. When the buyout is announced, the share price zooms up and the investors drop these stock shares for millions of dollars in profits. Insider trading is perfectly legal. The officers and directors who owe a duty to stockholders have the same right to trade and purchase the security as the next person does. The primary difference between legal and illegal insider trading lies in the motive. What I plan to explain in this paper is investigating the illegal aspects of insider trading and the scandal of it. What is insider trading? According to Section 10(b) of the Securities Exchange Act of 1934, it is "any manipulative or deceptive device in connection with the purchase or sale of any security." This ruling served as a deterrent for the early part of this century before the stock market became such a vital part of our lives. But as the 1960"s arrived and illegal insider activity to be a lot, courts were chained by the vague definition. So members of the judicial system were now forced to interpret "on the fly" since Congress failed to resource them with a concrete definition. This resulted in two theories of insider trading liability that have evolved over the past three decades through judicial and administrative interpretation. The classic and the misappropriation theory, is the classic concept is the type of illegal activity one usually thinks of when the words "insider trading" are said. This theory started from the 1961 SEC administrative case o f Cady Roberts. This was the Sec’s first time to regulate these security trading’s by corporate insiders. The ruling basiacally brought about the way that we define insider trading - "trading of a firms stock or derivatives assets by its officers, directors and other key employees on the basis of information not available to the public." The Supreme Court officially recognized the classical theory in the 1980 case U.S. v. Chiarella. U.S. v. Chiarella was the first criminal case of insider trading. Vincent Chiarella was a printer who put together the coded packets used by companies preparing to launch a tender offer for other firms.

Vandy Religion Essay :: essays papers

Vandy Religion Essay I have been around religion all my life, but only recently has it become important to me. I find this ironic, because I recently transferred to a ‘public’ DODDS school from a small, private Catholic school. Only after I was removed from the Catholic school environment did I begin to see what religion really is. I came to the Catholic school system in Leavenworth, Kansas in the fifth grade. Before that time, I was naà ¯ve; I barely knew any swear words and all I knew about sex was that I was interested in cute boys. Ironically, it was this time, all through and every year after fifth grade that I was subjected to and learned vulgarity. By the time I was a sophomore, I was so familiar with all of the four-letter words that I swore casually with my friends when we would discuss sex or gossip about other students. I picked up every slang word for every body part and knew every sexual innuendo there was to know, all during the six years I attended Catholic school. Even though we were not very good examples of church-going youngsters, my friends and I regularly went to Youth Group meetings. I never really listened to what the speaker was saying or to what I was singing, I just went to socialize with my friends. When we moved to Okinawa, I immediately wanted to make friends with the popular crowd, but my mother forced me to go to Youth Group. I only knew one person there, but I met another girl, who introduced me to her group of friends, the exact crowd I wanted to meet. We went out a couple of times, but after a few weeks at school, they decided I was not ‘cool enough’ and dropped me from their group. I was crushed. However, since I was new, I had met other new people, who I brought to the Youth Group so I would not be alone. Soon I met other people at the Youth Group and began to get more involved with that crowd. They did not reject me because of my appearance or because I sometimes said stupid things, but accepted me for who I was and welcomed me into their group.

Enemy of the State

In the movie Enemy of the State directed by Tony Scott, there is a political bias against having a powerful government. From the year 1998, which was when the movie was produced, technological development has exponentially increased at a rapid rate. The government has become more sophisticated within many administrations including the NSA or National Security Agency creating an elite system of gathering information, as well as upping security standards through surveillance. This has aroused fear in many American’s point of views on what this new â€Å"powerful† government is becoming.This is the prevailing ideal promoted within this movie. Exploitation of this growing federal power is sparking fear in regards to people’s concerns for keeping their constitutional rights, and personal safety. Furthermore, the notion of corruption of power within the federal system compounds the fear of the â€Å"weak† individual. Technology not only changes the way markets a nd businesses develop the economy, but can alter human’s social enviornment and interactions. This altering of human’s social characteristics is what is concerning.The NSA has ramped up their attempts on keeping the nation safe through the use of technology and many refer to one major example of this called the â€Å"Big Brother Policy. † This, metaphorically representing an actual big brother overseeing a little brother, enables the government to do many things in which privacy can be breached. This can be from tapping phone calls, retaining all of your medical history, billing information, birth certificate, and social security number to name a few. The idea of electronic surveillance All films are on reserve at the Fine Arts Library.Your job is not to merely summarize the film or to comment on whether or not the actors gave a fine performance or if the director did a good job. Instead, you are to discuss the sociological content of the film. Taking popular cu lture as pedagogical, consider the lessons that popular culture offers about the role of surveillance in society. As well, you could comment on the limits of this medium (film) as means of theorizing surveillance. Introduction In the introduction of your film review you are expected to highlight the main themes of the film.Here, there is no need to describe or summarize the entire film. Instead, focus on those aspects of the film that will be most relevant to your analysis. You will also need to state your thesis in this section. What will you be attempting to say in this film review? Your review will be only 3-4 pages, so please be concise. Body of the review This is the most important section of the review. Offering your opinion, whether or not you agree with the film, is not the same and cannot substitute for critical analysis.Instead, choose clearly defined issues to explore (e. g. , panoptic power, the role of the gaze, gender, race, the body, counter-surveillance, resistance, the role of confession, social discrimination) Remember that each paragraph must have a topic sentence. Do not make sweeping, general statements that you cannot substantiate. Instead, develop two or three points clearly and in detail. Use this section to explain further the points that you raise in your introduction. You could provide analysis of particular scenes from the film to substantiate your argument.As well, you could provide pertinent background information regarding the setting (temporal or what was occurring in ‘real life’ when the film was made and/or during the time that it is set in). Remember, your analysis must discuss the relevance of the film to the themes of the course. To do so, you could start by asking how technology figures in the film. Is it seen as productive or enabling, repressive, or as the inevitable part of some future? Taking technology in its instrumental sense as having the aim of altering the human environment (a technology could be a p en). What characters are agential subjects?Meaning, who has agency in the film? Does the film present a certain political bias? What assumptions does the film make in regards to privacy, the state, or the future? These are suggestions. You do not need to follow them. Conclusion Use this section to demonstrate that you have succeeded in writing what you set out in the introduction. The film Enemy of the plead is a conspiracy-thriller film released in 1998 by Touchstone Pictures and was directed by Tony Scott and written by David Marconi. The film uses a variety of cultural assumptions, attitudes, values and beliefs end-to-end to manipulate the viewers of the film into accepting them.Enemy of the State is found around the US Governments discussion agencies and politicians and their huge amount of power, technology and the conspiracies involved with their intelligence departments much(prenominal) as the National Security Agency (NSA). Robert doyen (Will Smith) a labour lawyer, who unkn owingly becomes involved in a establishment conspiracy when he receives a disc containing the characterisation of the writ of execution of Congressman Hammersly (Jason Robards). This is when Robert Deans life set downs to fall asunder; he loses his job, his family and all his money.Whilst on the run he meets a former government operative, Edward Lyle Brill (Gene Hackman) who then unwillingly befriends Dean and helps him to escape from the NSA. Brill becomes an antihero because of his unconventional methods, and because he is unlikeable, but is a protagonist in the end. In the film, Enemy of the State, there ar many cultural assumptions, values, beliefs stereotypes and attitudes presented throughout the film. One of the most essential values presented in this film is that of privacy, which conflicts with the governments want of safety.The film is based around the governments proposal to install video and audio devices throughout US households. This is for surveillance purposes, mainl y to rule out terrorism, but is as well as a major invasion of privacy. This is also the reason for the murder of Congressman Philip Hammersly, as he was impertinent to the idea and his vote could mean the cancelation of the bill. Because of this the audience are positioned where they begin to dislike the authority figures in this film, which then promotes Dean as the protagonist throughout the film, and becomes a more†¦

Heritage Assessment Essay

What is a heritage assessment? A heritage assessment is a subpart to the overall nursing assessment. Assessing a patient’s heritage allows the nurse to obtain more information about a patient’s culture, including beliefs about health and values, this is important to providing cultural health care. One’s heritage includes information about their cultural beliefs and practices of the family and ethno religious community (Jarvis, C. , 2012). Through a heritage assessment the nurse can obtain a vast amount of information about the patient/ family, including but not limited to, where ancestors were born, how many siblings they have, if the family originated in another country, how often time is spent with family, religion, if the patient prefers the company of people with the same values and religion or ethnic background, what type of foods the patient prepares, and the patient’s native language. This paper will discuss what the author learned from completing a heritage assessment tool, the usefulness of a heritage assessment tool when assessing a patient/ family/ community as a whole. This paper will also compare the health traditions of three different families (and cultures) to include, health maintenance, health protection, and health restoration, while identifying common traditions based on the author’s heritage. What the families ascribe their traditions to will also be discussed. To begin, what was learned from the heritage assessment tool and why it is useful to apply a heritage assessment in evaluating the needs of a â€Å"whole† person should be discussed. Useful information and insight was gained from completing the heritage assessment tool. Once complete, there were lots of negative responses noted, meaning, the author has very little identification with her traditional heritage. It should not be assumed that everyone identifies with their traditional heritage; this could in turn result in the delivery of poor health care and/ or education. If you are not already familiar with your beliefs and practices the heritage assessment tool is very helpful in getting you there, and helping you learn more about what heritage is. When evaluating the needs of a â€Å"whole† person a heritage assessment is useful and necessary. One of the most important reasons that a heritage assessment is useful is because it helps practitioners in providing culturally appropriate health care. Discovering what cultures and beliefs you are facing through appropriate assessment is very important. The culturally competent nurse must have knowledge in four areas: (1) your own personal heritage (which one can discover through the heritage assessment tool), (2) the heritage of the nursing profession, (3) the heritage of the health care system, and (4) the heritage of the patient (utilization of a heritage assessment tool is also helpful). Throughout nursing education various types of physical examination and assessments are learned, including, health history, mental health assessment, and nutritional assessment. However, depending on the patient’s heritage the information you gather may vary widely, therefore a heritage assessment must be an integral part of a complete physical and health assessment (Jarvis, C. , 2012). Next, health traditions will be discussed. Health traditions vary greatly amongst different cultures. The three areas to be discussed for the purpose of this paper are; health maintenance (how families maintain health and prevent illness); health protection (what measures are taken to protect the body from illness); and health restoration (what is done to restore the body o the prior level of functioning after an illness). Three families from different cultures were interviewed about the three areas mentioned. The cultural backgrounds included that of the author (African American), Mexican American, and Caucasian American. The findings of the interviews are identified in the table below (information including but not limited to what is listed). These families of different cultures ascribed their health traditions to different things. The African American family states that their health traditions are passed down by elders (grandparents), of both sexes. The Mexican American family ascribes their traditions to the women of the family, stating that it is a female responsibility to pass down traditions regarding heath. The Caucasian American family states that they received their knowledge of health from what is or has been proved by science, and usually each mother of the household is responsible for the health of the family.

What’s Gone Wrong with the Third Italy

Msc BUSINESS ADMINISTRATION INTERNATIONAL BUSINESS CONTENT Introduction p. 3 Early glitches of the SMEs within the industrial districts p. 5 Analysis of two of the regional clusters at stake p. 6 What went wrong? p. 7 Concluding remarks p. 9 References p. 10 Introduction The purpose of this paper is to determine to which extent the economic areas known as ’Third Italy’ have not managed to achieve the well-desired status. The local development model has been presented as the perfect small-scale flexible capitalist type that has adopted a post-Fordist mode of production (Grancelli, 2007).The economic cluster referred to as Third Italy, was founded in the post-war period (1950s and 1960s) when the global economy was going through hard times of recovery. In the north-east part of Italy a new type of firms was developed. The question may be put why didn’t the other two important industrialized districts known as First Italy (the industrial heartland of the North) and the Second Italy (the backward South) have become the regions of wealth and economic growth.The answer lies primarily in the cultural values: the local culture of entrepreneurship and cooperation (Boschma, 1998) that to some extent doesn’t apply for other Italian regions. The following figure displays accurately the industrial zone of Italy: According to Bagnasco (1977) from a economic point of view Italy was divided into the ’Three Italies’: the North-west, the big companies, was tagged as ’central economy’, the shallow regions of the South seen as ’marginal economy’ and the central-North-eastern regions- known as Third Italy- haracterized by the presence of small firms that are defined as ’peripheral economy’. Nonetheless, the way in which the Third Italy region was defined didn’t hide the real facts; when compared to the North-west typology, productivity per worker and work unit-costs were sensibly lower. But t his didn’t disable the central-north-east cluster to have a significant development process that is confirmed by: a reduction of agricultural employees, an increase in manufacturing workers, growth in resident population, and an upward trend in Italy’s industrial national product (Bianchi, 1998).The â€Å"Third Italy† region, also referred to as Emilia-Romagna, forms a north-eastern group of counties that propelled themselves to a position of prosperity between the relatively wealthy north-western triangle of Italy and the relatively impoverished Mezzagiorno region south of Rome (Walcott, 2007). Localized production centres utilize export-oriented niche specializations to create place-based economies supporting local firms. Related residents supply both low labour costs and endogenously accumulated capital.Light industrial products include foods, clothing, shoes, furniture, and metal work for a craft-based market. Building on a textiles and leather goods special ization, that demands rapid responses to a notoriously fickle fashion market, familial and other locally forged trust-based ties enabled local star â€Å"Benetton† to become an international fashion retail chain. Knowledge of the local market was so finely tuned that offerings were famously differentiated even within the same city (Walcott, 2007).External economies of place propelled tightly organized local regions to maximize returns based on clearly defined sectoral specialization. In one example clearly defying physical topography, Silicon Valley imitators sprang up around the globe as hopeful high technology havens. A real estate set-aside does not an industrial district make, however (Walcott, 2007). Early glitches of the SMEs within the industrial districts In the early 1990s the one of the menacing forces against the Italian industrial clusters was the post-industrial transition.The internationalization of the economy endangers the developing process of small-scale fir ms. One good argument is the external market that provides expanded multinational, multi-product, multi-market companies (Holland, 1987). Even if the European Union is trying to help out these businesses by adopting policies and programmes the structural problems are not accurately aimed (Dastoli and Vilella, 1992: 179). Firms part of the Italian industrial district were running short of breath confirming that the market by its self regulation has launched an attack to the ’small is beautiful’ saying.Innovation plays a key part in the life of small and medium enterprises (SMEs) from the industrial clusters. It is noticed a decline in the importance of factors sources of external economies) that empowered the initial outset of the firms. The long used external sources were starting to lose grip in the face of the needed environmental efficiency (Bianchi, 1998). The changes that had to be performed weren’t a walk in the park. According to Bianchi (1990): the local entrepreneurs’ social culture and the past history successes disable the belief of urgent innovation investment.Also, economic barriers have prohibited small firms to access the large scale research and development, marketing and etc. (Regini and Sabel, 1989). Furthermore, two additional problems sprung up from the innovation process that need to be taken into consideration: ’product innovation’ in those zone of production with a highly design content that subtracts the formal innovation side rather than the technological innovation, because the first one includes creativity, imagination and taste, factors that are not easily obtained in business-set like this.The other difficulty is process innovation meaning that adopting a higher technological labour focused system would both increase productivity and decrease costs (Bianchi, 1998). Hadjimicalis (Hadjimicalis, 2006) introduces a set of arguments that could nevertheless be the real ones behind Third Italyâ₠¬â„¢s downturn. ’The lack of attention to the role of state’ implies the obsolete focus on different direct and indirect protectionist measures and regulations as in the work of radicals Stoper (1997) and Scott (1988).The most important protectionist measures as the Multi-Fibre Agreement that went in favour for Italy’s blooming manufacturing industries. The regulatory decisions have protected Italy along with other countries from ’unlimited competition’ in garments and textiles from the menacing low waged countries in the Eastern part of the world. Another governmental intervention was the fiscal regulation which consisted the hedging the exchange rates for the lira due to the devaluations throughout the 20th century and one of them when Euro currency was adopted in 2001.An interesting fact is that all those authors that supported the theories behind Third Italy industrial clusters as (Asheim 1999, Becattini 1990, Cooke 1988) haven’t seen th e harsh reality of such a business type: poor working conditions and safety conditions, longer work hours and low paid working hours. All the other specific characteristics of the small-scale enterprises from the region as: flexibility, innovation and embbededness of small firms (Hadjimichalis, 2006). Another term that was used to explain the success of Italian IDs is ’social capital’.It is the theoretical concept that has been used by various authors. A good perspective is seen through the lenses of Hadjimichalis: ’From individuals to communities, from firms to families, from cooperation to competition, from working conditions to unions, from trust and reciprocity to corruption and from the success to the failure of a place, all are called social capital’, this explaining clearly the real trend of firms within the Italian industrial clusters. Analysis of two of the regional clusters at stakeThe most remarkable evolution oscillations can be outlined in Em ilia-Romagna and Veneto provinces, where ’industrialisation without breaks’ (Fua,1983) was followed by a third party strategy ’without breaks’ which means that the regions have gained the prestige of stability organisms within the frontier of national development. The Piedmont and Lombardy are also good examples for the comparative advantage of their early launch and the lasting predominance of their industries provided the solid foundations for a strong post-industrial transition (Bianchi, 1998).Tuscany, on the other hand, has badly faced up to the need to restructure during the 1980s. Its historical memory describes best the anti-industrial attitude of its ruling class. Differences between the two provinces within the Third Italy are clear. The Emilia-Romagna’s type of industrial development is seen as unique and deeply rooted in the region’s culture and entrepreneurial activity (Heidenreich, 1996) and when compared to Tuscany’s ina bility to cope with a model of development that seems inapplicable to the case.Table 1 underlines the two differences in between the two regions described above. What went wrong? The industrial district of Third Italy (IDs) have suffered severe changes during the early 1990s because of the demand fall for Made in Italy products along with the emergence of new lower waged Eastern Europe companies and developing countries (Grancelli,2006). The active devaluation of the lira due to the euro introduction had a significant impact on the upward trend of Italian exports.The small-scale enterprises that have set a foothold into the creation of the so-called Third Italy region, were basically family businesses which put all into a network bowl had formed the leading industrial area of Italy and a model to follow on by the emerging countries. Following the same idea it could be said that the demographic decline has started a process of ’social construction of the market’ (Bagnas co ;amp; Triglia 1984; Dei Ottati 1995; Provasi 2002).The financial global crisis has put its fingerprint on the actual Italian industrial districts, but those enterprises that could jump incremental innovation and ensure a competitive position globally had somewhat survived the impact (Whitford, 2001). The latter example of firms shows that they have created vertically integrated organizational blueprints, and made foreign direct investments in contrast to the swept out firms that have just relocated part of their production (Grancelli, 2006) to low pay working force or to attract foreign workers in the home production facilities.According to Hadjimichailis (2006) : The erosion of the Italian industrial clusters was made through: ’ Relocation of production in Eastern Europe in search of low labour costs’ and this gave birth to: a severe increase in unemployment percentages and adding the hiring of immigrant workers within the Italian borders. Hadjimichailis (2006) als o introduces the ’bloody Taylorism’ term which is used in relation to the destination markets of the Italian entrepeneurs, Eastern Europe countries.This is used in connection to the SMEs of Veneto which were thought to re-establish Fordist factories due to delocalization processes. One example is the relocated production quotas abroad which ranged from 23% to 45% that resulted in a decrease of 28% of employment, 38% of production units in the region. This being said, the following concluding remarks could be made: ’Fordism is not only alive and well at the global scale, but it also returns as a solution to Italian firms’ from the industrial clusters, which were the models of flexibility and industrial district mythology (Hadjimichailis, 2006 : 95).The eastern slide of some of the sub-contractors from the Third Italy confirms the ideology that coordination between subsidiaries abroad and the parent company could not be only made through tacit knowledge of skilled workers and technicians remains an important factor even in a globally set value chain (Biggero, 2006). Those actors that have relocated their business into the Eastern part of Europe, Romania or other Balkan countries are seen as ’extroverted actors’ that also maintained relations within the home country district (Tappy, 2005).An important technological disequilibrium was introduced in the late 1960s – plastic materials for ski boots – by the lively research of external knowledge through some of leading firms. Another challenge of the north-eastern industrial clusters is the superior technological level of the products and putting a foot in the door of appealing mergers and acquisitions. Old, traditional and family driven businesses that are identified within the Third Italy areas need to see the ever changing strategy patterns as to going from a production to design phase which could attract cost diminishing (Cooke, 1998).It must not be neglecte d the power created by the tight bonded social network that has nurtured its roots for more than 50 years and before de ’90s has raised economic analysts’ eye browses throughout the world. Concluding remarks In order to survive, Italian industrial districts need to be fulfilling the following two conditions: their social and geographical division of labour remains globally competitive as compared to similar areas, sectors and other forms of industrial production, and their internal system of social reproduction remains unchallenged. Hadjimichalis, 2006) Mergers and acquisitions with famous brand names could be live threats for the small business embedded firms from the industrial zones of Italy. The power of Fordism has not dawned; in fact there is an increase of business deployment using this theory mainly in the Eastern countries. De-localization breaks the mesmerizing effect of small-scale flexible companies and builds up the multinational company picture having ver tical integrated characteristics.The presence of a huge wave of non-EU immigrants also changes the parameters of the Third Italy’s rather stable local social structure, with a cap on immigrations that could preserve craft traditions and the reproduction of skills. Even though ’Third Italy’ concept is turning ethereal, the back stage offers the resources, specific capabilities and core competencies developed throughout the years by the district firms to achieve competitive advantage in their markets but also to allow their sub-parts within the industrial system (Schiavone, 2004).As theories claim Third Italy revolves around the social capital theories that also could be a driver for economic performance (Granato et al. , 1996). In addition to too little social capital, too much social capital could have a negative impact on economic performance (Boschma and Lambooy, 2002). Finally, it could be assumed that the process of rethinking and reorienting of Third Italyà ¢â‚¬â„¢s entrepreneurial and family based firms has done a significant change to whole industrial aggregate. References Asheim B. (1999), â€Å" Interactive learning and localized knowledge in globalising learning economies†.Geojournal 49(4):345–352 Bagnasco, A. ,Trigilia, C. (eds) (1984), â€Å" Societa e politica nelle aree di piccola impresa: Il caso di Bassano, Venezia: Arsenale Editrice. agnasco†, A. ,Trigilia, C. (eds) (1984), Societa e politica nelle aree di piccola impresa: Il caso di Bassano, Venezia: Arsenale Editrice. Becattini G. , (1990) â€Å"The Marchallian industrial district as a socio-economic notion. In F Pyke, G Becattini and W Sengerberger (eds) Industrial Districts and the Interfirm Co-operation in Italy† (pp 132–142). Geneva: ILO Bianchi, G. (1998), â€Å"Requiem for the Third Italy?Rise and fall of a too successful concept†, Entrepeneurship;amp; Regional Development, 10 (1998), 93-116. Biggero, L. (2006), â€Å"Indus trial and knowledge delocation strategies under the challenges of globalization and digitalization: the move of small and medium enterprises among territorial systems† , Entrepreneurship and Regional Development, 18: 443-471 Boschma, R. A. , and Lambooy, J. G. 2002. â€Å" Knowledge, market structure and economic co-ordination: the dynamics of industrial districts. Growth and Change† 33 (3): 291-311. Boschma, Ron A. , Kloosterman R.C. (1998), â€Å"Learning from Clusters: A Critical Assessment†,  © 2005 Springer. Printed in the Netherlands. 139–168. Cooke P. , (1988) â€Å" Flexible integration, scope economies and strategic alliances: Social and spatial mediation†. Society and Space 6:281–300 Cooke P. , Morgan, K. (1998), â€Å" The Associational Economy†, Oxford: O. U. P. Dastoli, P. V. and Viclla, G. 1992â€Å" La Nuova Europa. Dalla Comunita all' Unione (Bologna: II Mulino) † Dei Ottati, G. (1995), â€Å"Tra mercato e com unita: Aspetti concettuali e ricerche empiriche sul distretto industriale†, Milano: F.Angeli. Fua, G. and C. Zacchia (1983) (a cura di), â€Å" Industrializzazione senza fratture, Bologna: Il Mulino†. Granato, J. , Inglehart, R. , and Leblang, D. (1996). â€Å"The effect of cultural values on economic development. Theory, hypotheses, and some empirical testsâ€Å". American Journal of Political Sciences 40 (3): 607-631 Grancelli, B. , Chiesi A. M. (2006), â€Å"Elites-in-the-making and their organizational behaviour: Cases in Russia and the Balkans†, in B. Dallago (ed. ), Transformation and European Integration. The Local Dimension, London: Palgrave. Holland, S. 1987), â€Å"The Market Economy, From Micro- To Meso-Economics† ( London: Weidenfeld ;amp; Nicholson). Hadjimichalis, C. (2006), â€Å"The End of Third Italy as we knew it ? â€Å", Editorial Board of Antipode. Published by Blackwell Publishing, 9600 Garsington Road, Oxford OX4 2DQ, UK and 350 Main Street, Malden, MA 02148, USA Heidenreich, M. 1996 â€Å"Beyond flexible specialization: the rearrangement of regional production orders in Emilia-Romagna and Baden-Wurttemberg†, European Planning Studies, 4: 401-420 Makdisi S. , Casarino C. , Karl R. E. , â€Å"Marxism Beyond Marxism† Routledge, London, 1996, pg. 155Provasi, G. (2002) (Ed. ), â€Å"Le istituzioni dello sviluppo, Roma: Donzelli Regini, M. and Sabel†, C. 1989 Strategic di riaggiustamento industriale (Bologna: II Mulino). Schiavone ,F. , Dezi L. (2004), â€Å"Managerial Styles within an Italian Industrial District:Two different successful storiesâ€Å" Scott A and Storper M (1988) â€Å"The geographical foundations and social regulation offlexible production complexes†. In J Wolch and M Dear (eds) The Power of Geography (pp 21–40). London: Allen and Unwin Storper M (1997) â€Å"The Regional World: Territorial Development in a Global Economy†. New York: Guilford Tappi, D . 2005) â€Å"Cluster, adaptation and extroversion. A cognitive and entrepreneurial analysis of the Marche music cluster†, European Urban and Regional Studies, 12/3: 289- 307. Walcott, Susan M. (2007) â€Å"Wenzhou and the Third Italy: Entrepreneurial Model Regions†, Journal of Asia-Pacific Business, 8: 3, 23 — 35 Whitford, J. (2001), â€Å"The decline of a model? Challenge and response in the Italian industrial districts†, Economy and Society, 30/1: 38-65. ——————————————– [ 1 ]. Theory that appeared after the ‘Fordism’ period in which a mass consumer was targeted, products standardized and costs lowered. Post-Fordism’ is characterized by ‘flexible specialization’ based on dense networks of flexible, strongly related, mostly small and medium-sized firms in mainly craft-based industries that are concentrated in specialis ed industrial districts(Boschma,1998). [ 2 ]. Copyright 2010 privileges set. [ 3 ]. SME-small and medium enterprises [ 4 ]. Putnam’s work on Italy (1993), Porter’s on clusters (1998) [ 5 ]. (Casarino, 1996) – After the Industrial Revolution, a mechanical engineer called Frederick W. Taylor proposed a new way to organize factories and shop floors with what he called the â€Å"Scientific Management†.

Sygate Technologies Inc.

Sygate2. Headquarters overhead cost allocation at Korea auto insurance Tasks: a) What would be the net income of the Taejon branch as of 2007 and 2008 if the headquarters' overhead costs were allocated by the current method? Calculate the amounts of revenue, and direct and indirect costs of the Taejon branch for these two years. b) The current overhead cost driver, branch revenues, is criticized because it lacks any logical relationship to the overhead costs allocated by headquarters. Choose more appropriate cost drivers for the 17 overhead costs listed in the case Exhibit 3.You may refer to descriptions of the 17 overhead costs incurred by the five teams at the headquarters. c) Using your cost drivers from (2) above, compute the net income of the Taejon branch as of 2007 and 2008. Compare your answer to the amount from (1). Do you agree that Kim's performance in 2008 would now be evaluated more properly? Why or why not? d) Which cost drivers make the biggest differences between the net incomes of? Do these cost drivers have anything to do with Kim's effort in 2008? e) The ABC method matches specific reasonable cost drivers with corresponding overhead costs.Discuss why the ABC method would reward a manager with higher motivation in a competitive market. Also, discuss the shortcomings of the ABC method at the level of the entire organization. 3. Dakota Office products Tasks: a) Why was Dakota's existing pricing system inadequate for its current operating environment? b) Develop an activity-based cost system for Dakota based on year 2000 data. Calculate the activity cost-driver rate for each activity in 2000. c) Using your answers in b), calculate the profitability of Customer A and Customer B. d) What explains any difference in profitability between the two customers? ) What are the limitations, if any, to the estimates of the profitability of the two customers? f) Is there any additional information you would like to explain the relative profitability of the tw o customers? g) Assume that Dakota applies the analysis done in question c) to its entire customer base. How could such information help the Dakota managers increase company profits? h) Suppose that a major customer switched from placing all its orders manually to placing all its orders over the internet site. How should this affect the activity cost driver rates calculated in question b)? How would the switch affect Dakota's profitability?

Look Back in Anger by John Osborne - The Incumbent Historical Debate Essay

Look Back in Anger by John Osborne - The Incumbent Historical Debate about Affluence and Social Mobility in Britain - Essay Example 11). This period foresaw a gargantuan change in the bargaining power hitherto accorded to the British working class. The high demands engendered by the war efforts allowed the working class to strive for a considerable change in their earning potential. Though the much vaunted mixing of the social classes was more a cherished ideal than an idea actually put into practice, it certainly gave way to much deeper concerns in the British class structure (Rebellato 1999, p. 11). On the one side where the working class resisted a possible reversion to the sidelined status of the interwar years, the upper middle class feared the newfound social mobility of the working class. It was a known fact that the British society of the late 50s was still deeply class conscious. Hence, no wonder the marital discord between Jimmy and Alison to a great extent originate from their diverse social-class origins. Jimmy is a young adherent of a newly upwardly mobile and educated working class. Though Jimmy has the benefit of a university education and he attained adulthood in the post war years, still he finds himself to be a missing link between the two social classes. In that context he really finds it really excruciating and enervating to trace the age old enemy that is decaying and dying Imperialism in the guise of his wife Alison and her upper middle-class, military background. Yet, there is no denying the fact that the thing that bothers Jimmy even more is his loss of connection with the working class to which he mentally affiliates with. Hence, no wonder, Jimmy ends up becoming the victim of a partly self imposed and partly unavoidable social alienation, which was common to many young people from the working class in the late 1950s and early 1960s (Kellaway 1999, p. 39). Consequently, Jimmy finds himself in the times and the space where the past and the present tend to cusp into an intricate amalgam of confused class affiliations and aspirations as is amply conveyed when he affirm s, â€Å"I suppose people of our generation aren’t able to die for good causes any longer. We had all that done for us, in the thirties and the forties, when we were still kids. ...There aren’t any good brave causes left (Osborne 1982, p. 84).† However, it goes without saying that this chaos caused by the mixing of classes and the commensurate social mobility was not merely a localized event, but rather a phenomenon that unfolded in the background of much large changes (Kellaway 1999, p. 39). Amidst this unavoidable social mobility, many of the characters in the play are ironically caught up in the past (Kellaway 1999, p. 39). Jimmy vividly remembers his working class childhood and the suffering associated with the slow death of his father. On the other side Colonel Redfern obsessively remembers his days as an agent of colonialism in India, the days that had fast drifted apart. All the segments of the society in a way mourned or resented the passing of an era th at was never to come again. This predicament is aptly grasped by Alison as she says, â€Å"You’re hurt because everything is changed. Jimmy is hurt because ever

Hume & Schumacher Essay Example | Topics and Well Written Essays - 2500 words

Hume & Schumacher - Essay Example In this research, philosophy has come to play a very critical role in the understanding of human life. It finds its applicability from simple life questions such as the definition of terms to more complex debates about the ultimate purpose of life as well as what is real and what is vague. One of the greatest philosophers ever seen in history was David Hume (1711-1776). His essays and publications are now used by scholars both in Philosophy and other academic disciplines. The purpose of this paper is to examine his views and arguments from the viewpoint of another great philosopher, Schumacher, E.F (1911-1977). David Hume is regarded as one of the greatest philosophers to have ever lived. His essays, Moral, Political and Literary are recognized as a great contribution to the 18th Century Philosophy and the succeeding years. Similarly, several outstanding philosophers such as Immanuel Kant and Jeremy Bentham have confessed being directly influenced by his works. Similarly, Charles Dar win attested to Hume as a central influence (Hume 34). Hume is honored for having written in probably every branch of Philosopher but more so in the area of human science. Some critics have referred to him as ‘our politics, religion and also our economy’. ... Regarding cause and effect, or causality, he believes that, as all humans do, that there is no event without a cause, and that this conception is inborn, not taught, or induced in to us. Referring to his predecessors, Hume questions what the relationship between cause and effect really means (Guyer 26). By giving real life examples, he concludes that our perception of connecting two events is not based on a close scrutiny but by the closeness of the two events. He states that it is impossible to experience the connection between the two events. We only experience the events themselves but not the actual causing. Therefore, this causal theory is a mere construct in our minds without any absolute foundation on experience. If his view is correct, many scientists, who consider themselves as searching for causes, would need to redefine themselves. Secondly, Hume debates the existence of the self. The ancient example of a ship tied to a harbor where families brought their children to play on the decks rouses a question. After many years of aging, several parts of the ship, and finally, every single chip of the ship are replaced, such that there is nothing left of the original ship. A question rises on the originality of that ship, on whether the sign on the ship should read, â€Å"This is the famous ship which fought many battles†, or â€Å"this is a replica of that ship†. One would conclude that it is the same ship since its identity has remained unchanged over the years. Similarly, Biology teaches that every molecule of the body is replaced after 7 years (Schumacher 19). Yet after those years, we still maintain our identity and even given the different experiences we go through, we

World Religions Essay Example | Topics and Well Written Essays - 1000 words - 3

World Religions - Essay Example There are also several differences on the level of dogma as well. For example, people who have adopted the approach of Reformation Christianity do not share the idea of a saint in a traditional meaning of this word. Thus, the pious figures who acted in the Bible are respected, but they are not prayed to, as it is in Roman Catholicism. Reformation Christianity suggests that a true believer should only pray to God and not intermediary is needed so that the prayer is heard by the All Mighty. Finally, the idea of purgatory – the place when souls of the sinner might stay temporarily in order to purify themselves – is characteristic to Roman Catholicism only. Reformation Christianity argues that the after life is divided into two separate worlds – Heaven and Hell – and there is no need for a third one as the above-mentioned concepts are perfect and a true Christian should work hard on getting into Heaven and ending up in a purgatory is not an option. Just like any other religion, Islam has several fundamental principles that define its spiritual tradition. They received the name of Five Pillars of Islam. The first of them is called Shahadah and is largely focused on the key ideas of the Muslim faith: there is no God, but God (Allah is simply the Arabic word for God) and Mohammed should be regarded as the only Messenger from him. These two simple statements from a set of coordinates that Islam operates within. That is why there is no wonder that the above-mentioned statement is repeated several times during a day by true believers.

What is America Essay Example | Topics and Well Written Essays - 750 words

What is America - Essay Example Q. 1 There are varied ethical considerations discussed in the video and most of them tend to focus on the issues of promoting the public interests in the American society. It is significant to understand the behavior of people and possible reactions when attempting to make economic policies. Many economists seem to employ economic policy and the use this model in predicting the behavior of people in the society logically based on varied aspects such as price, interests, aggregate supply and demand. Friedman generally neither intends to promote the interests of the public and even does not know the way to promote it (Freidman, 2012). This is because by directing the business in such a way that its producers may be of the utmost value only intends to promote personal values. Another ethical considerations discussed is the business ethics and this would only be achieved through employing effective policies vital for conducting business. Ethical considerations attempts to focus on effective business decisions on both local and across the globe. The ethical priorities aims of offer effective distribution of economic goods and services among varied people who have freedom for choice of employment, right to work, equal pay, favorable working conditions and protection against unemployment. Lieberman and Hall (2005) argue that the principle of business ethics is to create wealth in a manner that makes one a better person and creates the world a better place. Q.2 The questions posed on the video are still applicable today in light of the current business settings. Freidman focused on the influences shaping business and competition in the contemporary business world, which are fueled by increasing technology in the global environment; thus a call for the government to take significant action to stay a head or sustain a competitive advantage in the business world. The message of Freidman is clear when he urges that the government should be prepared because this phenomenon waits for no one. Secondly, another issue is that of freedom where people should be left to make their own decisions but the government has taken much control of the citizens, and this is also experienced in the contemporary business world. Poor government policies, poor security and other aspects are among the problems that impact many business industries from achieving their business goals effectively. Lastly, in a well regulated market based economy, which is driven by a free trade and increased economic growth, the least-advantaged people in the society should benefit from the mechanisms of the system. However, higher level of inequality and poor resource distribution are among the common problems impacting many people in the contemporary business world; thus driving economy behind. Q. 3 The lecture of Freidman can help me to become a better business person because of varied reasons. First, Freidman talks about bad laws and the way they should be changed and make them flexible in order to enable business carry out their business successf ully. Some of the law such as laws protecting workers, employers, wage laws, free trade laws and many others are significant in an economy. The intervention of the government in the contemporary markets and promoting the practice of freely floating exchange rates and other governmental practices should be flexible

Studying Human Mobility through Photograph Geo-Tagging Research Paper

Studying Human Mobility through Photograph Geo-Tagging - Research Paper Example With 24 satellites and aided with two carrier signals, it can transmit signals accurately. However, to operate within buildings, it requires at least 4 of its satellites to have clear access to that specified area (Djuknic, & Richton, 2001). To overcome such a difficulty, assisted-GPS technology has come into limelight. It provides more accurate detail even from within buildings and also associated with it is a superior quality (Djuknic, & Richton, 2001). Georeferencing is one of the developing technologies, especially geotagging. An analysis on the research related to this field focuses on four major points: 1. Organization of georeferenced media sources 2. Data mining of organized knowledge 3. Identifying the world’s landmarks and 4. Identification of the photo location, geographically(Zheng et. al, 2011) The organized knowledge used for online data mining has two parts. 1. The knowledge stored in database is actually a collection of data provided by the society itself, obta ined from several social websites. 2. The stored knowledge and corresponding mining provides multi-modal information about the stored data. (Zheng et. al, 2011) There are several methods that are used as sources for collecting information that is geotagged. Collective geotagging is one of the important methods where publicly available information uploaded by the users are geotagged and collected. Here the term, â€Å"geotagged† means that some kind of location metadata is added to the object, say a photo. Some of the important information stored in the metadata includes latitude information and place names. This process can be done either by hardware method or software method. Hardware geotagging is done through the installed cameras in mobile phones which on clicking of a photo add that information to the picture. In terms of software, which is the most prevalent method of geotagging, several photo sharing sites like Flickr and Picasso add such information through map tools. Although they are less in accuracy, the provide results with maximum relevance. (Zheng et. al, 2011) Sharing of images in online communities is an upward trend. Especially for people who post their travelogues in blogs and communities with lots of pictures of their trip. Hao. Et. al (2009) created a process which picks up the keywords from the description, identifies the pictures associated with those words and prepared a document with the results of those pictures to create an automated travelogue. Georeferencing has improved on the above process by one step and provides a more coherent result. With many people uploading photos in public and social sites, travel and tracking human mobility has been given a fresh look. Human mobility Georeferencing is considered to be the best thing to have happened for people involved in human mobility studies and for tourists. (Girardian & Blat, 2008) conducted a research to indicate that the pictures and other such information presented by the p eople voluntarily can be used to identify human mobility, especially that of tourists. The first step in understanding the mobility of humans by the authors was to make use of the large amount of data available in the online community. After conducting detailed studies in several tourist parts like Rome, Barcelona and Italy, they were able to collect detailed information about urban tourism. (Girardian & Blat, 2008) The figure shown below shows heat maps which indicate the presence of tourists in Italy along with their

Critical Thinking Article Example | Topics and Well Written Essays - 250 words - 3

Critical Thinking - Article Example Since they are humans, they have the constitutional right to express themselves sexually (Higgins, 2008). Unfortunately, their disabled state puts them in great dangers as they often fall victim of sexual abuse and exploitation. Efforts by caregivers to protect them from such abuses could easily be misinterpreted as denying the disabled the right to sexual lives. This is in fact the conflicting part of their caregivers’ responsibility to the disabled. However, Bernert (2011) submit that care giving may be conducted in search a manner that guarantees maximum protection of the person with disability. For instance, such a person should be educated on matters pertaining to sex depending on their state. They should further be provided with equipment such as wheelchairs and allowed access to contraceptives. In addition, they can be helped foster good relationships that not only take note of their state, but that which is informed with the needs of such a person. It is only through this that the right of the persona with the disability can be guaranteed without the caregiver feeling like they are in a

Sociology Assignments ( Just Paraphrase ) Essay

Sociology Assignments ( Just Paraphrase ) - Essay Example Thus, it is unethical to force people to act against their will if they do not want to be part of the study. I will advise him to seek consent from the fraternity members. Failure to do so will compromise the quality of the study since there is no one who should be forced to participate in a study or secretly recorded since this should be voluntary. If you are asked to electrocute a stranger by Hitler, would you do it? Morally, it is not good to do something evil or harmful to another person fully knowing so I will refuse and would rather let him execute his evil intention alone. Scenario – Milgram’s critics are accusing him of exposing both innocent and naiive subjects under unfavorable emotional strain and pressure in his quest to gain knowledge through uncouth means. However, he justifies his actions by highlighting the difference between his naà ¯ve subjects and the man in the electronic chair. He argues that the naà ¯ve subject is free to leave unlike the man in the electric chair who is helpless therefore cannot move. The argument by his critics is more convincing since good research should not expose the research subjects to harm or emotional stress. The naà ¯ve subject is unsophisticated therefore cannot be used as a reliable source of data in a research. He was supposed to inform his subjects about his intended experiment and then reach a consensus. A good researcher does not use unethical means to gather data or to manipulate the data to suit his hypothesis. A good researcher always avoids bias. A good research on the other hand is not biased and it follows proper procedures where no one is harmed. A research can be defined as a carefully designed study that uses scientific methods to collect data in a bid to get answers from a particular area that is being investigated. The findings from the data collected are usually based on theory as well as the hypothesis of the study. There are