Promotion of Stroke and Heart Diseases Research Paper

Promotion of Stroke and Heart Diseases - Research Paper Example This essay therefore explores the aforementioned elements in detail. Promotion of stroke and heart diseases Stroke and heart diseases are the third and the first reported diseases respectively that result into high death rate in both men and women in the United States of America. Additionally, they are considered to be the major widespread and high cost diseases that most nations have to deal with. However, it is important for citizens to take the initiative in order to prevent these particular diseases. This is because these type of diseases can be easily prevented and thus reduce the death rates caused by the same. According to research carried out by Smoller et al (2007) 33.6 % of total number of deaths that occurred in the United States of America were as a result of either stroke or other forms of heart diseases. Statistics further indicates that 150,000 deaths that occurred in 2007 in American were individuals below the age of 65. Moreover the aforementioned diseases not only c ause death but also disability with more than 4 million cases in the United States has been caused by the same. ... merica (Smoller et al., 2007).Therefore, treatment of both stroke and heart diseases impacts negatively on the funds and other resources of the country’s health care scheme. However, over the past years the rate of death caused by stroke and heart related illness has reduced considerable in the United States of America. Therefore, it is expected to reduce even further by 2020. However, among certain populations the incidences of the diseases in addition to death rates have remained high. For instance it has been reported that the diseases is commonly prevalent among certain ethnic and racial groups to be specific individuals living in South Eastern regions of the United States of America and those who experience low social economic status. A study carried out by Smoller et al (2007) indicated that African Americans are at a risk of dying from cardiovascular disease as compared to their white counterparts. Additionally, the percentage of women diagnosed with stroke annually is higher than that of men. Moreover, another study carried out by Karasek (1996) reported that American Indian and natives from Alaska have reported high percentage of premature deaths as a result of heart diseases as compared to other ethnic or racial groups in the United States of America. It is important to note that stroke and other forms of heart diseases are easier to prevent rather than to treat. Therefore individuals need to lead a positive lifestyle (Karasek, 1996).Tobacco smoking is one of the factors that can increase the chances of one suffering from either heart disease or stroke. Hence individuals are encouraged to stop smoking. Moreover, people should have a healthy weight and ensure that they are physically active (Kawachi et al., 1994). More importantly, it is important for people

Financial Analysis Of Marks & Spencer Essay Example | Topics and Well Written Essays - 5250 words

Financial Analysis Of Marks & Spencer - Essay Example Marks & Spencer Board comprises of the Chairman, Chief Executive, one executive director. The Board is responsible for the success of the company. Through the Chief Executive, the Board delegates to management the overall performance of the company through the setting of clear objectives, building long-term management capability and ensuring that the business is managed in conformity with the business principles.  Marks & Spencer Board comprises of the Chairman, Chief Executive, one executive director, and four on-executive directors. The Board is responsible for the success of the company. Through the Chief Executive, the Board delegates to management the overall performance of the company through the setting of clear objectives, building long-term management capability and ensuring that the business is managed in conformity with the business principles.   Marks & Spencer is into food, clothing, household items, and financial services business located in the UK with some wholly- owned and franchised operations worldwide. 49.9% of business in the UK is derived from food sales which account for 3.2% of market share1. Food sales were up 2.4% in 2005, however, in 2006 food sales were up by 7%. M & S significant international presence contributed 9.1% to the Group’s pre-tax profits in 2006. Most of these profits were a result of strong food sales. Food comprises of a big chunk of M&S retail business.   M&S food has a sound reputation for outstanding quality and innovation.

Price waterhouse Coopers (PwC) Assurance Operating Functions

Price waterhouse Coopers (PwC) Assurance Operating Functions The assurance line of service in PricewaterhouseCoopers (PwC) deals fundamentally with the audit of financial statements for both statutory and regulatory purposes, as well as, accountants reports for legal purposes. It encompasses of five operating units. The Operating Unit One and Two focus on insurance, real estate, pharmaceutical and life sciences. Operating Unit Three focuses on transportation, logistics, Government, Energy, Utilities and Mining. Operating Unit Four focuses on technology, and specialised fields such as financial services Practice, whereas the fifth operating unit (OU5), in which I was attached to, deals mainly with small and medium enterprises (SMEs) (PricewaterhouseCoopers Singapore, 2010). Structure and manpower of the Department The structure of the department was designed in a way that the staff from the lower ranks report to their seniors or managers of the next rank. With the increase in portfolios from the previous year, the company has been expanding their intake of high calibre candidates to join the profession. As of Dec 2010, the strength of the department was 132, being assisted by 5 administrative staff. The organisation chart of the department is laid out in Appendix A. Systems software used in carrying out the department functions The applications used in the department were both general and specialised for its functions. For example, the email application used for communication is Lotus Notes. In our department, the manager would select the team members for their engagements via an online booking system. Upon confirmation of the bookings, the administrator would proceed to update the scheduler Retain application and it will be used by the staff to keep track of their engagements. In addition, PwC uses Aura and MyClient to document the audit work done for every engagement. MyClient was the precedent of Aura which was introduced around two years ago. The implementation of Aura improves the documentation of the clients profile, work done, controls, risks assessments simultaneously as well as allowing the easy coaching and feedback from the engagement leader and manager to the team members. During the engagement, the team members carry out fieldwork at the clients place. These team members will then document the work done and their respective findings in Aura. Once they are done, they can mark the work as prepared and replicate with the server, so that the engagement manager can carry out review of the work and attach any coaching notes if needed. Lastly, the claims for expenses such as taxi fares and charging of hours worked would be done using the iPower application. iPower allows the staff to submit their claims and get approval from the manager in a standard format as the forms were generated electronically. Performance Indicator of the Department The department ended the calendar year 2010 with a blast. The performance exceeded its expectations as set previously. In 2010, the department has achieved the following performance: Diagram 1: Assurance OU5 Financial Report (Year ended June 30) Performance Indicators July 2010 August 2010 September 2010 October 2010 November 2010 December 2010 Monthly Actual Revenue ($000) 1,083 949 847 839 988 960 Billable hours per month 12,158 9,868 9,198 10,246 9,456 10,977 Key challenges facing the industry Ability to maintain a consistent professional image globally One key challenge facing the assurance industry would be the ability to maintain a consistent professional image globally. Because of globalisation, it enables information to be transmitted at a faster rate, and the resulting impact will be multiplied. The discoveries about fraud in Lehman Brothers, as well as in the organisations locally, namely Singapore Land Authority, Singapore Red Cross Society, and M1 Limited, have casted doubts on the auditors credibility in signing the true and fair of these accounts The rising cases of these scandals, in light of ever-changing business conditions, high turnover rate and pressures to improve profitability and operations, have caused worries in stakeholders and many expect that the accounting and assurance personnel to be the watchdog to ensure the true and fair of the accounts. Similarly, organisations look to them to establish sound internal controls with proper organisation structures, so as to boost stakeholders confidence in them and to m aximise shareholders wealth. A common misconception would be that auditors are responsible for the discovery of fraud, which is incorrect. The management, as explained in the auditors report, is the responsible party. Furthermore, auditors do not perform audit on the 100 percent of the population as it would be cost-ineffective and time-consuming, they select samples that they considered as higher risks. Therefore, the auditors would only be able to provide a reasonable assurance based on the work done that the financial statements provide a true and fair view of the affairs of the company. If the auditors do not manage the risks well, the public would scrutinise the auditors and this would result in reputation loss. To remain ethical and independence at all times Another key challenge facing the industry would be to remain ethical and independence at all times. Professional services practitioners such as lawyers, accountants, auditors and doctors, are expected to conduct themselves in accordance with the code of Professional Conduct Ethics of their respective boards. Unlike doctors and lawyers, an unique principle guiding the auditors would be independence, where they are expected to act with integrity and adopt an objective approach to professional work. This is because the client would pay the firm to audit their accounts, in which, the resulting opinion would be used by the other stakeholders, such as shareholders, investors and banks for decision-making. However, in my opinion, it is challenging to maintain independence and ethical. The managers bonuses are partially tied to the recoverability of their portfolio. As a result, they would succumb to raising the audit fees and controlling the time charged to the engagements. When faced with tight deadlines, the engagement teams would decide to reduce their coverage and sample sizes, increasing risk of exposure of detecting misstatements and control deficiencies. Recent developments in the sector No internal controls system in this world is perfect. Furthermore, it would be difficult to implement a sound system as each organisation operates in an environment that taps heavily on technology, and has different reporting structure and policies. To attain efficiency and cost-effectiveness, the agencies employed the use of information technology, wide span of control and have resulted in the concentration of duties in the hands of a few highly qualified technical personnel. As a result, segregation of duties, an essential element in internal controls, might be ignored. In June 2010, a fraud involving Singapore Land Authority (SLA)s experienced staff has been uncovered. Senior staff with SLA, Mr Koh Seah Wee was faced with 249 charges for a S$12 million fraud case. It was found that Mr Koh awarded and approved the payments for the contracts through the GeBiz system to fictitious firms. Fake invoices and fictitious services were said to be provided. As reported, each of the contract amounting from $2,600 to as much as $60,000. With these gains, Mr Koh purchased luxurious cars as well as private properties and investments in unit trusts. If fraud cases could occur in government agencies which the public held in high regards, there will be higher expectation on auditors to be alert during their fieldwork. Although our department do not deal with government agencies, there are still implications and learning points for us. The agencies and the SME firms have a lean organisation structure and very often, the staff strength is just sufficient for its operations. As such, one of our key concerns would be the controls over segregation of duties. During the engagements, we paid attention to the approval of the authorised personnel especially expenses incurred by top management, and vouched to ensure that these controls were actually carried out. Secondly, for one of the engagements, I vouched to the supporting documents for proof of authorisation, and found out that that the logistics manager did not sign on the delivery documents to indicate that she has matched the details in purchase order, delivery order and invoice. The reason given was that she was on maternity leave and there was no other available staff that was trained to cover her duties during that period. She was even asked to shorten her maternity leave to resume her work earlier. Furthermore, I observed that that logistics assistant actually signed for the manager, with the signature similar to her superior. From these, I have learnt that there if the client has the intention to hide information from the auditors, it becomes harder for us to detect any misstatem ents. In such situation, we must perform alternative testing, observe and make logical deductions in order to uncover the truth. Hence, we conduct a stock-take observation, which was required by their internal auditors. True enough, there was $20,000 worth of stock discrepancies because the differences were not rectified immediately when there were errors on the delivery documents. Recommendations For the recommendations for PwC, I suggested that the vocation trainees to be involved in the training sessions. During the internship, the trainees would follow the scheduled engagements and assist their seniors at work. However, the trainees do not receive any updates or attend any lessons, which were compulsory for their seniors. Without the updates such as incentives introduced the latest budget, the knowledge that we have would be restricted to what we have learnt in school. Hence, this might result in improper application of concepts. Furthermore, regular trainings would provide more opportunities for the trainees to familiarise themselves with the various templates, audit methodology, testing methods etc. Hence, it would also reduce the time spent for the seniors to explain the procedures during engagements. The company may have thought that it might not be cost-effective to spend time coaching the trainees as the internship would only be 6 months. However, I felt that if we a ttend the same events as our seniors, such as trainings and workshops, it would allow us to have a better view of the work environment in the company and appreciate the emphasis and efforts to promote continuous learning. After all, to achieve competitive advantage, trainings would be instrumental to develop and bring out individuals abilities. To have competitive advantage in the professional services industry, the professionals, which are the most valuable assets, must be able to increase their knowledge and develop skills at a faster rate than the competitors. As discussed with my senior, she agreed with my suggestion as she experienced difficulties and delays due to time taken to explain the concepts to her juniors. Secondly, the company should consider streamlining its expense claims process. Currently, for all staff, they would submit the expense claims on the portal iexpense. The expense claims would be processed via GIRO to the claimants accounts two weeks later. However, for vacation trainees and temporary staff, their expense claims can be converted to cash and be claimed upon approval from the manager. Because of this, we were approached by managers to claim the expenses under our names, so that they could receive the cash earlier. We were caught in an ethical dilemma and the expense claims for each of us were exceptionally high. In addition, I noticed that there is lack of segregation of duties, where there are cases that the managers incur expenses because they took taxis to the clients place for field review and they are also the one who approved their own taxi claims. Since they are also the approver, they could approve the taxi claims which were not used for business purposes. To de ter this happening in the future, I am proposing that the expense claims for vacation trainees and temporary staff to be processed via GIRO too. This move will reduce the cases where the trainees be asked to claim on behalf of the permanent staff, as we would also require the two weeks processing period. Furthermore, it would be cost and time-saving as the trainees do not need to proceed to finance department personally when we are always out on engagements and the GIRO application is swift and easy. For the expense claims incurred by the managers, they must be approved by the directors and partners of the engagement. While I understand that the lack of segregation of duties could easily be override by managers, by simply passing the receipts to their support and asking them to claim under their names. Random checks could be conducted with the knowledge that the managers would proceed to the clients place for field review at least once for each engagement, hence, logically, we would expect at least one claim relating to the particular client. There could be also a whistleblower avenue for the claimant to report to the finance department where their identity would be kept confidential. As discussed with my senior, she agreed with my suggestion and encouraged me to propose this to the finance management as she was also asked to do when she was a junior. As for the school, I would suggest that we remove elluminate chat session. The purpose of the chat session, in my opinion, was to provide a platform for the students to share their experiences and reflection with their liaison officers online. However, I felt that it was not as effective as the internet connection may lag or some students were working over-time and could not rush back in time. Also, when the liaison officers post a question, we did not have much time to think through. The chat session was in a hurry and we could not catch what our friends were saying before commenting. I would suggest that we adopt the use of online collaboration tools such as Stixy. It is a personal online notice board where each of us could input reflection, add photos, links and even share with other peers (Stixy, 2010). Please refer to Appendix C for screenshots of its functions.The assessment could be set in a way where the deadline could be stretched over a period of time rather than a 30-minut es chat session. Each student will be asked to decorate and update their notice board, with certain minimum requirements such as not more than 3 pictures allowed and reflection should have a minimum word requirement. After the deadline, the notice board will be shared to the rest of the students who are on the same internship to comment on. This collaboration tool is free, hence it reduces the cost of implementation. Secondly, it gives students the flexibility to carry out this assessment over a period of time. Furthermore, it encourages students to be creative in their presentation, ability to express themselves other than in words, which we usually do in discussion board. Secondly, I would like that the internship programme be much more structured in terms of preparing students, the activities, expectations and goal setting, so as to achieve an enriching experience for the interns. During the internship, I noticed that some of the interns felt lost, or even felt unjustified because they were asked to do administrative work. It is therefore important to put in place an integrated internship programme where in the companys perspective, the conversion of these interns to permanent staff and to in the students perspective, to eliminate the mentality of just an intern. To prepare them mentally and emotionally, I believe that these have been subsequently enhanced from the previous semesters, by the Dress to Impress! Workshop organised by BA Plus (Ngee Ann Polytechnic, 2010) and the compulsory year 1 module, CQ at Work conducted by the School of Interdisciplinary Studies (Ngee Ann Polytechnic, 2010). The school could discuss with the Human Resources Departme nt to come out with a list of activities that balances the on-the-job trainings with networking opportunities and community services. I also felt that the internship would be fruitful if the learning goals set at the commencement were achieved or if not achieved, be valuable learning experiences for all. The briefing given was not sufficient because it was a one-way communication from the module leader to the students. At the beginning, the interns should be asked to fill up a form on their expectations for this internship to allow the LOs and supervisors to better understand what they were expecting to achieve during this period. During the internship, the supervisors would spend time following up with the interns with their expectations set previously and keep track of their learning process. I understood that this form of goal-setting has been implemented in PwC. A sample of expectations questionnaire is attached in Appendix D. These expectations would then be followed up with the competencies chart, as attached in Appendix E, to allow the liaison officers and students to keep track of their learning process on a regular basis. I understand these additional processes would take up time and may not be well-received by students. However, going back to the objectives of the internship, it would be to provide practical experience for students and to effectively measure their learning process, it would be useful to guide them through their goal and expectation setting, so that they enter the work force with a fresh attitude and direction, rather than just learning from what they have been tasked. For example, if they are interested in financial services audit, even though they have not been given a chance to be involved in one, they should note down what are the different resources that they have seek from. The companies have rich databases sources and definitely, seniors would be willing to share their experiences with them. Key takeaway personal achievement As I reflect, I felt that the key takeaway for me is to maintain a positive attitude and zest in the tasks I do. Positive attitude that I am referring to, are the eagerness to learn, initiative to ask, taking ownership, the courage to make mistakes, the perseverance in getting the right solutions, the flexibility to try other suggestions, along with the energy and support to complete the engagement. These may sound a mouthful, but it does stem from having a positive outlook to things in life. Attitude is especially significant to me because I have seen how I was shaped from the start to the end of this internship. At the beginning, I was disappointed with myself as I was slow in understanding the concepts and in carrying out vouching. Moreover, my team in-charge told me on a personal note that I was not suitable for auditing. From then on, I was afraid to clarify my doubts and tried to avoid all troubles if possible. Fortunately, I had the opportunity to speak to my engagements manager during a casual chat. She told me that the evaluation that I got was reasonable and encouraged me to continue with my internship. I thought to myself that maybe this could be an isolated incident. I should not allow other peoples opinions to affect my aspirations. I should have been more sensitive with my seniors workloads by researching in the databases before approaching them with questions. For the next few engagements, I proceeded with a changed attitude. With enthusiasm, I approached my team in-charges to ask if there was anything that I could help with. Normally, they would ask me to map the trial balance and read last years documentation. When there are any documentation that I am unsure of, I will read the audit programme and find out the rationale for the testing methods. Sometimes, I am unable to complete the mapping of the trial balance, I will discuss with my senior and update them on what I have done and which are the areas that they need to clarify with the previous audit teams. I took my seniors feedback seriously and in order to expedite my work, I would read up the walkthrough documentation and familiarise myself with the key management personnel and the filling system. During the weekends, I would also read up the audit guide, and would check with my seniors if they are available before I clarify my doubts. The brand new attitude was like the key that opens the doors of opportunities. If I did not walk out from the setbacks, I would have resigned myself to merely vouching and not be able to be in-charge of sections. There are bound to be challenges ahead, but I believe that the attitude will see me through. Conclusion As interns, the challenges that I have mentioned above may not be affect us directly as we do not sign the accounts. However, this does not necessary mean that we play a small part in the audit of the financial statements. From assisting with planning, fieldwork and all the way to its completion as mentioned in my interim report, these six months was never easy. As I reflect, I was once affected by the seniors feedback and was even demoralised for not being appreciated for the efforts that I have put in. I was surprised that I have the perseverance and commitment that go through thick stacks of documents, worked till midnight and on weekends too. It was then a chance to discover my interests and strengths. The internship programme has definitely given me a broad view of the rigorous corporate world which demands a lot of efforts from one self. It has allowed me to apply what I have learnt in school as I felt that we learn continuously in life and witness what I have sow, is not so much about the results, but to see that these skills have been put to proper use in the future. Speaking of which, I have utilised these skills and learnt some, especially soft skills like communication skills, the courage to speak, people-management skills that will stay with me for life. This internship was especially significant because the information that I obtained from the clients and source documents went under my hands, something lifeless and raw were eventually translated into audit documentation to test the reasonableness and to achieve the audit objectives. It was even more satisfying when the whole team saw the work that worked so hard during many late nights were eventually drafted into the financial statements. While skills are important, I felt that the people that have came into my life weighs more. The bonds that I have formed with my colleagues and clients were priceless. They were the ones that you could pull a chair and chat with them for an hour, took initiative to ask if they could help you. I felt the support and comfort from them as work was particularly enjoyable. To sum it up, this internship programme has given the exposure that I needed and created the environment that I could explore and learn. Appendices Appendix A Organisation Structure of Department OU5 (As of Dec 2010) Reporting to 132 Appendix B Newspaper Article It could have started earlier than thought ; Ex-SLA executives alleged involvement in fraud may have begun in 2005 Leong Wee Keat Leong Wee Keat 20 November 2010 TODAY (Singapore) (c) 2010. MediaCorp Press Ltd. SINGAPORE In a further twist to the largest suspected fraud in the civil service, investigators now believe that one of the accused began cheating the State years before he joined the Singapore Land Authority, where his alleged crimes were first discovered. On Friday, former SLA deputy director Koh Seah Wee (picture) was charged with cheating the Intellectual Property Office of Singapore (Ipos) when he was assistant director of its Information Technology Department from July 2004 to March 2007. Koh, 40, purportedly conspired with Chartered Systems Services to enable the business to win IT contracts from Ipos. The company would submit payment invoices for fictitious goods and services, which Koh would certify even though nothing was delivered. Eight fraudulent transactions, amounting to about $286,000, are thought to have occurred between December 2005 and March 2007. Investigations against Kohs activities in Ipos are continuing, according to a joint statement from Ipos and the Law Ministry. While a previous cheating scam involving former Trade Development Board chief executive officer Yeo Seng Teck had gone on for a longer period for five years, between June 1988 and July 1993 -investigations into Koh have turned to his time at the Supreme Court, where he was deployed before July 2004. Koh now faces a total of 302 charges, while former SLA manager Christopher Lim Chai Meng, 37, faces 309. Both men bought luxury cars from the alleged $12.1 million they siphoned from SLA between November 2007 and March this year. Ipos conducted its internal investigation after the purported SLA fraud came to light in June. An independent review panel was convened and it recommended improvements to Ipos internal controls, systems and processes, which have since been implemented. These included strengthening internal audit structures and processes, centralising the procurement process and ensuring the purchasing officer and the receiving officer are different individuals, read the joint statement. Ipos said its financial statements and accounts were audited externally, not by the Auditor-Generals Office, during the time the alleged offences took place. This was done in accordance with the Auditor- Generals requirements. The audits conducted were statutory audits of financial statements and compliance audits designed to ensure compliance with finance procedures and processes. These types of audit may not always be able to pick up such fraudulent activities, Ipos said. Disciplinary investigations of officers whose lapses in supervision may have contributed to the fraud going undetected are in progress. Action will be taken, if found appropriate, said Ipos. Kohs case will be mentioned again on Dec 3. Appendix C Stixy Appendix D Setting of expectations Internship Programme Expectations Company: ______________________ Supervisors name: ______________ Liaison Officers name: ___________ Student Name: __________________ What are some of expectations that you have for this internship programme? What are some of the activities that you hope to attend during the internship programme? What are some of the learning goals that you hope to achieve by the end of the internship programme? How do you think the company can help to enrich your internship experience and your career aspirations? Appendix E Competency Chart

The Issues Surrounding the Amazon Rainforest Essay -- Environmental Am

The Issues Surrounding the Amazon Rainforest   Ã‚  Ã‚  Ã‚  Ã‚   The battle for the Amazon rainforest is a daunting task. It’s a long going battle between miners, loggers, and developers against the indigenous people who call it home. It’s a battle like any battle in a war; it affects lives, families, the economy, politics, and the environment amongst other things. The main topic of this debate is the effects of the Amazon deforestation on the people who live in it, this will be the focus of this research paper. In this paper, I will discuss the history, causes, effects and solutions for the Amazon rainforest deforestation.   Ã‚  Ã‚  Ã‚  Ã‚  The environmental problems of today started a long time ago, before automobiles, electricity, and the Industrial Revolution. From ancient times to present day, humans have changed the world in which they live. As population increase and technology advances, more significant and widespread problems arise. The Amazon rainforest has not been spared from this. The Amazon region has long been seen as a land of great riches. â€Å"Early Europeans and others have long been fascinated by the Amazon, with early visions of a land of gold, the legend of ‘El Dorado’† (Faminow 32). The European invasion bought with it the increased population and new technologies that had a drastic effect to the Amazonian region, which was once considered safe from exploitation. This problem has continued to the present, with higher consequences. Ehrlich explains, â€Å"today, unprecedented demands on the environment from a rapidly expanding human population and from advan cing technology are causing a continuing and accelerated decline in the quality of the environment and it’s ability to sustain life† (98). As a result, the Amazon rainforest is being destroyed at an alarming rate, affecting all those that live in the region.   Ã‚  Ã‚  Ã‚  Ã‚  To understand the scope of the changes taking place, Howard Facklam has come up with some staggering statistics, he says, â€Å"it was estimated at one point in the 1980’s that the Amazon basin was being cleared at the rate of 50 acres a minute; another estimate put the rate at 78,000 square miles per hear† (53). These are astronomical numbers when you come to think of it, to put it into perspective, that’s roughly the size of the state of Idaho. Such deforestation has an alarming affect, â€Å"it means the loss of a multiplicity of products: Food, fibers, medicine... ...e papers about it. It doesn’t mean that the problem has gone away, it’s still very much alive. It’s just not getting the coverage and attention it has before and that’s where the shame lies. People need to know about this, the more the better. It’s a valuable resource that mankind cannot afford to lose. Bibliography Ehrlich, Anne et al. Earth. New York: Watts. 2007. Facklam, Howard. Plants: Extinction or Survival?. New Jersey: Enslow. 2000. Faminow, Merle D. Cattle, Deforestation, and Development in the Amazon. New York: CAB International. 2002. Gradwohl, Judith & Russel Greenburg. Saving the Tropical Forests. Washington D.C.. Island Press. 2003. Hecht, Susanna. The Fate of the Forest. London. 2001. Hornaday, Anne. â€Å"Earth’s Threatened Resources.† Congressional Quarterly. 2 Sept.   2003: 28-29. Linden, Eugene. â€Å"Paradise Lost?† Time. 19 July 2000: 50-51. Smith, Duane A. â€Å"My Trip to the Rain Forest.† Mining America: The Industry and The Environment. 3 Sept. 2001: 66. Stewart, Douglas Ian. After the Trees. Austin: University of Texas Press: 2004. Tropical Deforestation: the human dimension. Ed. Leslie E. Sponsel. New York: Columbia UP. 2006.

Record Label and Napster S Strategy

Napster, developed in 1999 by Shawn Fanning, is a program that allows music to be traded over the internet. People were able to share high quality digital copies of music recordings over the internet using Napster. Napster did not store the recordings, however. It allowed its members who were logged onto the service to choose from an index of songs. Napster was one of the most popular sites on the internet. The site had some 15 million users in a year’s time. Many college students downloaded so many songs that many colleges had to block the site from their system.A year after its launch, Napster was sued by the Recording Industry Association of America (RIAA). The RIAA represents major recording companies. The RIAA claimed that copyright laws were violated by Napster for allowing users to swap music recordings for free. The RIAA sought to stop the downloading of copyrighted songs, as well as damages for lost revenue. Song swapping had cost the music industry more than $300 mil lion in lost sales. A few months later, Napster was sued by a heavy metal band, Metallica, and rap star Dr. Dre. They were suing Napster for copyright infringement.In 2000, a judge granted the request of the RIAA and ordered Napster to stop making copyrighted recordings available for download. This would have shut Napster down. Napster was granted a last-minute reprieve until the lawsuits could be tried in court. Despite its many claims, Napster was found guilty of direct infringement of the RIAA’s musical recordings. The company was ordered to stop allowing its millions of users to download and share copyrighted material without properly compensating the owners of the material (Ferrell & Hartline, 2008). Napster later offered $1 billion to the recording industry to settle the lawsuit.Napster also agreed that $150 million would be paid annually for the first five years to Sony, Warner, BMG, EMI, and Universal, and $50 million annually was allotted for independent labels. The recording industry refused the offer. The industry wanted Napster to shut down for good. Napster tried many times to compromise with the recording industry, but to no avail. Napster filed for Chapter 11 reorganization in 2002. The company also tried to reach a deal with Bertelsmann AG, their strategic partner. A few months later, a Delaware judge blocked the sale of the company to Bertelsmann.Napster then laid off nearly its entire staff and proceeded to convert its Chapter 11 into a Chapter 7 liquidation. Many music labels were dabbling in online music distribution. Napster had clearly beaten them to it and had done so efficiently, which was the main problem for the company. It was obvious to the record labels that online distribution was here to stay. Napster’s name and assets were purchased by a company called Roxio. Roxio was a company known for its CD-burning software. Roxio had intentions to relaunch Napster as a fee-based service. Napster was renamed Napster 2. in 2003 . Apple was one competitor for Napster, holding 70 to 80 percent of the online music market. Rhapsody holds 10 to 15 percent of the market, and Napster holds 5 to 10 percent of the market. The remaining portion is divided among several different companies (Ferrell & Hartline, 2008). Napster’s strategy focuses on being a subscription-based revenue model. Computer users could download as much music as they wanted for a fee of $14. 95 per month. Napster created partnerships with BellSouth, Ericsson, and XM Satellite Radio as a means to connect with untapped markets.Napster partnered with Tower Records Japan and launched Napster Japan in 2006. The company also began a partnership with Japan’s largest mobile phone company. About 90 percent of music downloads in Japan occur through wireless phones (Ferrell & Hartline, 2008). Napster has shown interest in being acquired by another firm. Napster hired UBS Investment Bank to help with the sale. A SWOT analysis structures the as sessment of the fit between what a firm can and cannot do (strengths and weakness), and the environmental conditions working for and against the firm (opportunities and threats).The SWOT analysis for Napster would consist of the following (Ferrell & Hartline, 2008): Strengths †¢Large music library †¢Convenient and easy to use †¢Strong brand name and reputation Weaknesses †¢Lack of compatibility †¢Pricing †¢Limited areas of differentiation Opportunities †¢New technologies †¢Decline in illegal file sharing †¢Rapidly growing market Threats †¢Powerful competition †¢New technologies †¢Potential for disintermediation Looking back at the weaknesses listed in the SWOT analysis, one point that should be worked out is the pricing of Napster services. Napster is set up on a subscription-based model.If the price per subscription was cheaper, more customers would subscribe to the site. Napster offers the same basic services as some of t he other big names in the online music distribution industry. Another area to refine would be the lack of compatibility. Napster is not compatible with all MP3 players, especially the iPod. Those with an incompatible player will not want to purchase the service. New technology is emerging every day. Napster should work on creating avenues that will allow music to be downloaded to wireless devices, such as the smart phone, PDAs and other handheld devices.Napster should put forth efforts to keep existing customers happy while also trying to expand the customer market. Keeping existing customers happy should always be a company’s top priority. Having a solid core of customers to build on is very important to the stability and success of the company (Business KnowledgeSource. com, 2010). By keeping the existing companies happy, Napster could offer a free one month subscription for those members who have been loyal to company for a certain amount of time. Flyers or inserts could a lso be placed in the packaging of MP3 players.This advertisement would entice users to connect with Napster for all of their music downloads. With this deal, new users could download up to five songs for free before having to sign up for a subscription. Napster could offer discounts to new users for a certain period of time. For instance, a new user could get the first three months at a discounted rate before paying the regular price. There are many ways for Napster to expand their customer base. Finding out which plans work and which plans do not work is the key.

Being a Good Manager

Scott Gallo Management 220 5 Commandments of Being a Good Manager It is clear that in today’s world there are no very successful businesses that do not have a solid management. A manager is a position that has high importance and they help their respective companies run as smoothly as possible. Without this position it would take longer for things to get done because they are the executive position in the company, which means that they take care of the entire system and they do not worry about individual tasks in the workplace.Instead of doing all the work themselves they create the efficient way for a group of people to do it the fastest way possible. There is a countless number of characteristics that would help make the ideal manager but it is nearly impossible for a manager to cover all of them. The best managers use all the resources to make sure they have a plan and they have the fastest way of achieving it. After learning all of the characteristics, techniques and theor ies, I now know what I could do best to become a good manager.One thing that I found very important was to have cultural intelligence. Almost every business has a good amount of diversity and there has to be a way of dealing with that. Cultural intelligence basically means that a manager has to be able to come up with a response after dealing with a situation where the manager has to interpret unfamiliar gestures. It can be hard to understand someone because of a cultural difference but a manager has to see past that and be able to deal with the situation at hand.Adaption to other cultures becomes necessary if a job was acquired and happened to be in another country. Managers should be able to understand the local customs, norms and beliefs of the location they work in. Cultural intelligence includes the fact that you have to pick out clues from a situation or misunderstanding and be able to respond in an appropriate way. Another important thing that a manager has to have is a good code of ethics. This is something that should be initiated as soon as a new manager enters a business.A manager has to have good basic ground rules in the workplace before they can adapt into such a new environment. This concept sometimes has to do with the cultural diversity because a good code of ethics basically shows what is acceptable and what is not in the workplace. Planning could be the single most important thing a manager has to be aware of. Planning is the key to any success in a business. It is necessary for a manager to know the proper steps in planning. They include, developing a plan, then translating the plan, plan operations, execute the plan and monitor and learn.This is a strategic method to achieve goals effectively. Planning can be short term or long term depending on what best suits the future goals. Good planning will direct employees and help them perform efficiently. The planning along with being able to adapt to unforeseen problems, an operation should run very smoothly. Also, to exemplify a good manager, one would want to use strategic management. This means that means decisions are made to find out the best possible environment and plan to achieve the organizational goals.Top manager also look at rival companies to make sure they are up to par with everyone. Strategy always will change over time so a good manager has to be able to determine when the best time for change would be. As long as there is still competitiveness in the field then the manager is most likely happy. Lastly, decision making is an important asset in becoming a good manager. There are countless numbers of decisions everyday for a manager so it is important that the skill is performed at a high level.It is defined as a process of finding problems and opportunities and resolving them. Decision making is not very easy but it has to be done in all environments. It has to be done under changing factors and unknown information but good managers will succeed. Essentiall y, there are a countless number of characteristics that a manger should have but without main concepts nothing will ever get done. A manager should give direction to the organization, provide leadership, and decide how to use organizational resources to accomplish goals.

Essay E-Learning †Deutsch Essay

Essay E-Learning – Deutsch Essay Free Online Research Papers Essay E-Learning Deutsch Essay Seit den 80er Jahren erfuhr das Konzept des E-Learnings einen regelrechten boom. Fà ¼r viele war diese Methode ein neuartiger Schritt fà ¼r einen effektiveren und unterhaltsameren Lernprozess. Doch hat sich diese Vermutung bewahrheitet? Stellt das E-Learning eine Methode dar, die sich so von den bisherigen Lernprozessen unterscheidet, dass davon auszugehen ist, einen Lernergebnis in der Hand zu halten, das leichter zu erarbeiten, zu erlernen und zu verstehen ist? Zur Klrung dieser Frage ist es notwendig sich bewusst zu machen, wie denn eigentlich E-Learning funktioniert oder anders formuliert, wie der Lernprozess bei sogenannten Lernprogrammen aussieht. Vor allem ist der Lernprozess auf ein Selbststudium der zu behandelnden Thematik ausgerichtet. Zwar ist der Lernende damit vom Faktor Zeit und Ort losgelà ¶st, doch entzieht er sich somit auch der Kontrolle des Lehrers und dessen objektiven Beurteilung der Arbeitsergebnisse. Wenn solch ein Lernprogramm in einer Klasse zum Einsatz kommt, ist die Erzielung des Lernerfolges bei allen Schà ¼lern eher unwahrscheinlich, da in solch einem Fall die unterschiedlichen Vorraussetzungen der einzelnen Lernenden außer Acht gelassen wurden. Doch gerade die Akzeptanz der unterschiedlichsten Wege, die die Schà ¼lern anwenden, um ein Lernziel zu erreichen, fà ¼hrt unweigerlich zu Problematik der Auswahl eines Programms. Einfach ein Programm nach Beschftigungsmà ¶glichkeiten auszusuchen wre sicherlich der falsche Weg. Doch bietet die Methode „E-Learningâ€Å" viele Mà ¶glichkeiten, eine inhaltliche Gestaltung des Unterrichtsstoffs entsprechend „aufzuwertenâ€Å" und damit Neugier und Interesse beim Schà ¼ler zu wecken, die ja gerade auch fà ¼r einen erfolgreichen Lernprozess sehr fà ¶rderlich ist. Trotzdem luft der Lehrer stets Gefahr, durch ein ÃÅ"berangebot an „Aufwertungenâ€Å" das eigentliche Ziel des Lernprozesses außer acht zu lassen. Ein mediengestà ¼tzter Unterricht, bei dem der Lehrer sich selbst in stetigem Begrà ¼ndungszwang seinem Medium gegenà ¼bersetzt, ist meiner Meinung nach die richtige Entscheidung. Research Papers on Essay E-Learning - Deutsch EssayThe Relationship Between Delinquency and Drug UseWhere Wild and West MeetStandardized TestingThe Masque of the Red Death Room meaningsTrailblazing by Eric AndersonHarry Potter and the Deathly Hallows EssayComparison: Letter from Birmingham and CritoBionic Assembly System: A New Concept of SelfEffects of Television Violence on ChildrenCapital Punishment

Discusses the character of the girl in Alice Munros short story, Boys and Girls.

Discusses the character of the girl in Alice Munros short story, Boys and Girls. The short story "Boys and Girls," written by Alice Munro, was written in afirst-person point of view. The main character, Alice, is a static character. She is theoldest child in the family, and has a younger brother, Laird. Alice is very helpfularound the house with her mother, but tends to disappear from the house to helpher father outside, which she enjoys best.Alive has quite the imagination. At night she would make up rules for her brotherand herself, such as: "...we had rules to keep us safe. When the light was on, wewere safe as long as we did not step off the square of worn carpet which defined ourbedroom-space; when the light was off, no place was safe but the beds themselves."Alice loves her mother, but also has a lack of trust for her and at times considers herto be her enemy.English: Photo of the portrait of Richard Lauder, ...She overhears her mother saying: "Wait till Laird gets a littlebigger, then you'll have a real help." And "I just get my back turned and she runsoff . It's not like I had a girl in the family at all." Alice thinks to herself: "She wasalways plotting. She was plotting now to get me to stay in the house more, althoughshe knew I hated it (because she knew I hated it) and keep me from working withmy father."Alice is afraid that she is going to grow up to become a housewife just like hermother. She hates being in the house all day, cooped up in the kitchen peeling fruitand washing dishes. She prefers to be outside working with her father, cutting thegrass, raking the leaves, and taking care of the foxes.Curiosity and rebelliousness led Alice into trouble...

Enjoy Your Choices or Find New Ones

Enjoy Your Choices or Find New Ones Let the beauty we love be what we do. There are hundreds of ways to kneel and kiss the ground. Rumi I saw this quote, pasted it here, and did away with the editorial I had written for this week. The quote prompted a spark such that I had to stop what I was doing and write. The idea is controversial, but thats fine. You can read it for its good intention, or twist it into something else. Its totally up to you. The world is in love with writing. Its organic (or should be). Its a tool we can put into practice girl with apples on her hands simply Other than run, what energy can you expend so simply and feel its rewards so intimately upon its completion? So, when you find yourself grumbling about rejection, fussing about yet another blog post, scrambling to understand the best way to use social media to make your writing salable, stop and thinkdo you really want to do this? How dare I challenge your skills, your mission, your ability to tell stories? I dare to We fuss about the bad writing that makes money and the good writing thats ignored. We fanatically hunt for the best tricks, how-tos, and secrets to writing well, organizing our time, or getting published. The excellent writers, the names that slide off your tongue like your favorite television show or family recipe, dont do any of this. They simply write. They write like their life depends on it. They write because its what they love. They dont care about the odds, the obstacles, the naysayers or the paradigm shifts of New York publishing. They thrive on their words and feed from their stories. To them, difficulty is just todays challenge to the same end to write for readers. There are no excuses about lost time, family obligations, short income, or Internet speed. They dont wake up and decide whether they feel like it. They rise eager to return to the page, regardless ofthe environment or issues of the day. Its what they do. Its what you ought to be doing . . . assuming that writing is your calling. What a miserable existence trying to force yourself into a calling, like choosing to be a minister without being beckoned Give yourself permission to step away from writing and find that other calling you are shirking. Imagine the joy youre missing, the thrill youre pushing aside because you think you want to be a writer. You only have one life, and its best you find the right fulfillment for those short years you have on this earth. Its okay not to be a writer. Its not okay to spend your life struggling to be something youre not. But if you are indeed hell-bent on being a writer, just do it.

Expensive weddings are an obscene waste of money Essay - 1

Expensive weddings are an obscene waste of money - Essay Example For instance, when a couple plans for an expensive wedding, they consider inviting prominent and wealthy guests whether they personally know them or not. The common notion about this perception is the value of gifts couples would receive from the guests. With such inclinations, evidently, there is a moral looseness that expensive weddings bring about. The focus is now on the wedding gifts rather than the celebration time together with friends and family. Moreover, couples tend to concentrate on how perfect the ceremony should proceed so that they spend a lot on clothes, make-up and other fancy things that will make the wedding flawless. As a result, the essence of the wedding ceremony becomes a secondary or even the last concern of the people involved. On the other hand, if a wedding ceremony is planned to be simple and private, concerns about how the wedding will take place would be minimized and the wedding becomes more

E-Learning Case Study Example | Topics and Well Written Essays - 500 words

E-Learning - Case Study Example The master’s degree level courses provided an environment which was conducive to the subject matter. The environment in which the empirical study was conducted was not originally designed for the naturalistic questioning method. The two situations were reviewed from a comprehensive perspective. The researcher was also a participant in the e- learning program and endeavored as a teacher respondent. This aspect facilitates the potential for researcher bias. The comments from the respondents were applied to the conclusions of the empirical study. In this type of research, there exists the potential of the respondents tainting the findings of the empirical study with bias. In this paradigm it is impossible to distinguish the causes and the outcomes. There was no independent variable and no dependent variable identified in this empirical study. The largest contributor to the potential of the presence of researcher’s bias is the statement of the researcher in the article. The researchers discussed how the first quality standard of the researcher’s rationale there is congruence between the problem which is being studied and the context of the study. The first quality standard of the empirical study must be able to provide significant outcomes which can be compared to a previous study. The researchers declared that their rationale for the research plan was to be able to manifest significant outcomes and the manner in which the research study demonstrated its sustainability. In this aspect the potential for researcher bias is significant. The researcher is anticipating certain outcomes before initiating the research study and reaching a conclusion. The second standard of an empirical study is to be able to show rigor. The assessments of rigor for the normal empirical inquiry which ensure internal and external validity. These aspects of internal and external validity are founded upon the methodological perception of

English Hmework Essay Example | Topics and Well Written Essays - 500 words

English Hmework - Essay Example However, she does not state what a role model is, but we can suggest that a role model might not have a hero’s characteristics. Based on Singer’s views, role models are close to us, and they need to learn something from the heroes. (COLL) In addition, Singer believes we do not have as many heroes today as in the past. Nowadays, heroes are difficult to find. On the other hand, it is not hard to have a role model. Reading ‘Heroes and Role Models’ made me to reflect on my life and thought that my father had helped me grow as an individual. Father is the best example of what a hard worker is. (COLL#2) He told me that he started his business when he was 18 years. He took this step because his family was poor at that time, and he wanted to make life much better by working hard. He did what he thought would help him make money. He worked harder than others as a result his outcome was better. Furthermore, he has had many different jobs. Sometimes he did many jobs o n the same day. For example, in the morning he could go to his company that manufactured boxes and then dealt with the daily routine afterwards. After completing his work, he could go selling a box lunch on the roadside. (PART) During the afternoon, he could send goods. Moreover, he looked for a part-time job that he could do after dinner, in order to make more income. Because of the hard work, father’s family financial situation became much better than before. I have emulated my father by working hard. He worked hard, in order to provide for us. I have made some tremendous improvements in class in the past three semesters. In this semester, I am taking 21 units and I expect to do well by working hard. The fact that I am not a smart girl makes hard work very important. Staying at school to study is my priority because of the conducive learning environment. Making it to a top university will be a dream come true. Hard work is the

Concideration of fraud in an audit Research Paper

Concideration of fraud in an audit - Research Paper Example FRAUD Fraud is a word used in broader concepts and approaches. It basically refers to any illegal action characterized by deceit and concealment which isn’t conducted under any violence, force or threat. The aim of every fraudulent activity is an undue advantage which could be institutional or personal. (Flostoiu.2012) Characteristics of Fraud: Fraud results in victim that loses a benefit because of the criminal’s fraud. It is represented by a series of illegal actions and irregularities which are all planned with the intention to deceive. Fraud is also referred to activities which involve concealment of information that was to be revealed by an obligation and intended omission of certain information or documents including misstatements and misrepresentation of information. Fraud also includes falsification of financial situations, corruption and theft. It is always important to distinguish between a fraud and error. The results of both error and fraud could be the same , but fraud is committed intentionally while error happens unintentionally. (Flostoiu.2012) Fraud Triangle Theory: A fraud triangle is a model which discloses the factors found in fraudsters at all levels of organization. This theory researched about the factors that force honest people to commit fraud. These factors could be summed as Pressure/Incentive, Opportunity and Rationalization that put an individual in a position to conduct fraud. (Dorminey, Scott, Kranacher & Riley. 2010) In a Fraud Triangle pressure refers to situations that put mental pressure/incentive on an individual which forces him to commit fraud. These situations could include excessive credit card debts, gambling debts, extended unemployment, family or peer pressures, unbearable expenditures and financial difficulties etc. For an auditor, pressure is difficult to identify in a fraudster as there is no personal interaction with him. (Dorminey, Scott, Kranacher & Riley. 2010) Opportunity as the word suggests, is a n instance where the fraudster finds a loophole in the controls which prevent fraud. An employee usually finds a chance where he can commit fraud without being detected. This opportunity for an employee can arise from weak internal controls and inability of frauds being detected, lack of training, weak ethical culture where honesty in doing business isn’t considered a priority and lack of supervision etc. Most opportunities arising situations for fraud include lack of internal controls like segregation of duties not being implemented properly. (Dorminey, Scott, Kranacher & Riley. 2010) Rationalization refers to that state of mind where the fraudster convinces himself that whatever fraud he has committed was either not wrong or even it was wrong it an be corrected later on by returning the money or compensating for it. Another state of rationalization is found when a fraudster convinces himself that he deserves the stolen money. The reason for this rationalization could be the unfair treatment in the organization like a recent promotion or increment not being offered which forces him to believe that has been victimized. (Kassem, Rasha, & Higson, Andrew. 2012) Recent researchers have extended the Fraud Triangle and added a fourth factor to the triangle making it as a diamond. This factor is the capability of the fraudster to conduct fraud. Capabilities include the traits of the fraudster i.e. in presence of the three factors of fraud

U.S. foreign policy Essay Example | Topics and Well Written Essays - 6000 words

U.S. foreign policy - Essay Example The United States foreign policies have always been considered controversial – whether they are viewed as an American or as a foreigner. These policies have primarily been based on American and democratic interests being pursued beyond American shores.This expansion was also meant to empower its competition with the United Kingdom and the Soviet Union, countries which were, at that time, considered to be more influential and more financially stable nations than the US.These policies were first laid out in the post World War II period as the country was starting to expand and flex its powers beyond its shores. The Second World War actually served as an equalizer for the US because much of Europe was in ruins as a result of years of fighting Germany. The US was able to gain strength and power politically and economically after WWII and it was also starting to voice its opinions and positions on the different international issues impacting on the global community. To some extent, in the 1950s and 1960s, the US was able to gain much progress in this regard. However, its actions in Korea, Vietnam, and in the Middle East were soon viewed with much cynicism and contempt by the countries affected and by other international watchers and international groups. In short, its actions were viewed as imperialistic and enterprising. For which reason protests and expressions of contempt and dislike for American policies were seen in different countries around the globe. However, it was also viewed with favor by other countries for its commitment to democracy and to freedom. Nevertheless, a closer scrutiny of the US policies in relation to different countries and regions of the world have prompted the surfacing of issues which have impacted much on the economy and the politics of these countries. In the Middle East for example, US interests in its oil products are considered a major consideration for American presence in the region. In turn, their presence has created muc h conflict among the people who see the US as nothing more than an enterprising nation. They object to the presence of American troops in the region, ostensibly sent to maintain peace and order, but to the locals, form part of America’s engine and plan for control over trade and political mandates and activities. In Asia, its presence in the region has been met with mixed reactions. Some countries consider it a â€Å"savior† a â€Å"hero† who has rescued them from Japanese rule. However, in some isolated groups in these very same countries, they are also considered to be opportunists who are seeking to use their natural resources for their economic ends. They are seen as a country which seeks to lessen tariff rates for their personal benefit and for the detriment of these Asian economies. In effect, the US policies are not welcomed with open arms, nor are they completely shunned – for even with these negative mutterings, these countries still know that th e US is the most powerful country in the world. With these scenarios, it is easy to see that the US foreign policies are filled with various angles for discussion which make for enriching knowledge in the field of economy and politics. These policies express the dominance of America in almost all international endeavors, including such endeavors in ensuring worldwide peace and freedom for all. Even as other nations do not share in its goals, the US seems to persist in its goals through its troop presence in the Middle East and in other countries which manifest with civil and political unrest. This paper shall now seek to discuss the US foreign policies in relation to the major events in the past years including the September 11 attacks, the Gulf Wars, and its War against Terror. These are subject matters which have borne much impact to the current status of US politics. This study is being conducted in order to establish a more academic understanding of the issues in relation to the US foreign policies. The Attacks of 9/11 Background The September 11 at

U.S. foreign policy in Iraq Essay Example | Topics and Well Written Essays - 1250 words

U.S. foreign policy in Iraq - Essay Example The expression â€Å"the first casualty of war is the truth† would probably be appropriately applied to all of the wars between nations throughout the entire history of warfare. The Iraq war will always be branded as the only war that was based completely on lies.The truth died several deaths prior to the human deaths that occurred due to the U.S. invasion and occupation of Iraq (March 2003 – August, 2010). As the war progressed following the 2003 invasion, the American public progressively lost confidence in the Bush administration’s war policy as they grew to understand more and more what the majority of the rest of the world had realized since the first nights bombing of Baghdad. The war is undeniably illegal as defined by the United Nations (UN) and International Court of Justice (ICJ), the two most paramount legal bodies in the world. Iraq had no link to terrorism, no weapons of mass destruction (WMD), and no legal rationale to attack. Despite this, Bush dec ided to invade the Republic of Iraq for causes deemed objectionable to the majority of other countries so he frequently relied on and utilized false information to rationalize it. He lied. This discussion will examine how the truth was a casualty early and often during the lead up to the war and outlines some of the consequences brought about by these far-reaching and deadly deceptions. Bush voiced his disagreement to the concept of ‘nation building’ during the 2000 presidential election debates but as president waged an undeclared war against a sovereign country that had neither attacked first nor threatened to. Immediately following and as a reactionary reply to the terrorist attacks on September 11, 2001, Bush stated the county’s intention to begin a ‘War on Terrorism’ which he portrayed as a protracted battle against those that would use terrorist actions in addition to the countries that enabled them. The eventual culmination of the selective le gal reasoning and rhetoric concerning the ‘War on Terror’ was Bush’s order of the military to invade both Afghanistan and Iraq, an illegal action on many fronts. Bush had constantly claimed that these actions were legal. First, he argued, due to language existing within the UN Security Council Resolution 1441 regarding Iraq and secondly, the invasions were an act of self-defense which is permitted by international law. Conversely, according to Richard Perle, advisor to U.S. Defense Secretary Donald Rumsfeld and official of the U.S. Defense Policy Board, â€Å"international law ... would have required us to leave Saddam Hussein alone.† (Burkeman & Borger, 2003). However, this option would have been â€Å"morally unacceptable† according to the Bush administration. Bush chose to solicit then followed the advice of biased, self serving legal opinion from a low-level Justice Dept. employee despite strong disagreement by higher level personnel within the Dept. in addition to and the U.S. State Department which cautioned against ignoring international law and U.N. laws in addition to covenants of the Geneva Convention. The Bush administration was determined in its careless use of military force and disregard for laws established to by the world’s community of nations. The initial foreign incursion of the U.S. military along with the ‘coalition of the willing’ in its ‘War on Terror’ was Afghanistan, more specifically the Taliban terrorist faction based in that country. The U.S. claimed to possess ‘clear and compelling evidence,’ that the State of Afghanistan was giving refuge to terrorists, as did Iraq. However, if this assertion were true, why then didn’t the Bush administration divulge this information to the UN Security Council so as to obtain legal grounds to invade? The U.S. defended its invasion and occupation of Iraq to the countries of the world by announce, if not substanti ating, that it was a undertaking to remove WMD which endangered not only the U.S. but all other countries as

U.S. foreign policy Essay Example | Topics and Well Written Essays - 6000 words

U.S. foreign policy - Essay Example The United States foreign policies have always been considered controversial – whether they are viewed as an American or as a foreigner. These policies have primarily been based on American and democratic interests being pursued beyond American shores.This expansion was also meant to empower its competition with the United Kingdom and the Soviet Union, countries which were, at that time, considered to be more influential and more financially stable nations than the US.These policies were first laid out in the post World War II period as the country was starting to expand and flex its powers beyond its shores. The Second World War actually served as an equalizer for the US because much of Europe was in ruins as a result of years of fighting Germany. The US was able to gain strength and power politically and economically after WWII and it was also starting to voice its opinions and positions on the different international issues impacting on the global community. To some extent, in the 1950s and 1960s, the US was able to gain much progress in this regard. However, its actions in Korea, Vietnam, and in the Middle East were soon viewed with much cynicism and contempt by the countries affected and by other international watchers and international groups. In short, its actions were viewed as imperialistic and enterprising. For which reason protests and expressions of contempt and dislike for American policies were seen in different countries around the globe. However, it was also viewed with favor by other countries for its commitment to democracy and to freedom. Nevertheless, a closer scrutiny of the US policies in relation to different countries and regions of the world have prompted the surfacing of issues which have impacted much on the economy and the politics of these countries. In the Middle East for example, US interests in its oil products are considered a major consideration for American presence in the region. In turn, their presence has created muc h conflict among the people who see the US as nothing more than an enterprising nation. They object to the presence of American troops in the region, ostensibly sent to maintain peace and order, but to the locals, form part of America’s engine and plan for control over trade and political mandates and activities. In Asia, its presence in the region has been met with mixed reactions. Some countries consider it a â€Å"savior† a â€Å"hero† who has rescued them from Japanese rule. However, in some isolated groups in these very same countries, they are also considered to be opportunists who are seeking to use their natural resources for their economic ends. They are seen as a country which seeks to lessen tariff rates for their personal benefit and for the detriment of these Asian economies. In effect, the US policies are not welcomed with open arms, nor are they completely shunned – for even with these negative mutterings, these countries still know that th e US is the most powerful country in the world. With these scenarios, it is easy to see that the US foreign policies are filled with various angles for discussion which make for enriching knowledge in the field of economy and politics. These policies express the dominance of America in almost all international endeavors, including such endeavors in ensuring worldwide peace and freedom for all. Even as other nations do not share in its goals, the US seems to persist in its goals through its troop presence in the Middle East and in other countries which manifest with civil and political unrest. This paper shall now seek to discuss the US foreign policies in relation to the major events in the past years including the September 11 attacks, the Gulf Wars, and its War against Terror. These are subject matters which have borne much impact to the current status of US politics. This study is being conducted in order to establish a more academic understanding of the issues in relation to the US foreign policies. The Attacks of 9/11 Background The September 11 at

Population and Economy Essay Example for Free

Population and Economy Essay Before seventeenth century the world population increased very slowly i.e,it has been estimated that by 1650 the population had doubled since the year to about 500million.Over the following 200years the rate of increase was much faster ,so that by 1850 the population had more than doubled to 1200million.After that, the population growth accelerated so rapidly that people talked about a population â€Å"explosion†;in 1927 it reached the 2000million mark and by the year 2000,it had passed 6000 million. In 2003 the UN calculated that if the population continued to increase at the same rate, the global total would be somewhere between 10000 million and 14000 million by 2050, depending on how effectively family planning campaigns were carried out. It was also estimated, given the much lower birth rates in the developed world, that almost 90 per cent of the people would be living in the poorer countries. During the 1980s the spread of HIV/AIDS reached pandemic proportions; most countries in the world were affected, but again it the poor nations of the Third World which suffered worst. The population growth of the nineteenth century helped to stimulate further economic development. There was a plentiful workforce and more people to buy goods, and this encouraged more investment and enterprise. Nor were there any great problems about feeding and educating these growing numbers because prosperity meant that the necessary resources were available. Later on, there were unexpected effects on the age structure of the population in the developed nations which was especially true in Europe where, because of the very low birth-rates and longer life expectancy, a growing proportion of the population was over 65. Read more:  Advantages and Disadvantages of Population The rapid population growth caused serious problems: some countries, like India, Pakistan and Bangladesh, became overcrowded and there was insufficient land to go round. This forced people to move into towns and cities, but these were already over-crowded and there were not enough houses or jobs for all the new arrivals. All areas of the world succeeded in increasing their food production during the late 1960s and 190s, thanks to what became known as the â€Å"green revolution. Scientists developed new strains of heavy cropping rice and wheat on short, fast-growing stems, helped by fertilizers and irrigation schemes. For a time, food supplies seemed to be well ahead of population growth. In the USA crop yields increased three-fold between 1945 and 1995 and the Americans were able to export surplus crops to over a hundred countries. Third World governments were forced to spend their valuable cash to feed, house, and educate their growing populations. But these used resources which they would have preferred to spend on industrializing and modernizing their countries, and so their economic development was delayed.The general shortage of resources meant that the poorest countries also lacked sufficient cash to spend on health care. Health systems in many poorer countries were collapsing, and the situation was becoming worse because richer countries were reducing aid.

Quantification of Bioactive Compounds in Mentat Tablet (MT)

Quantification of Bioactive Compounds in Mentat Tablet (MT) An ultra-performance liquid chromatography electrospray ionization tandem mass spectrometry method has been developed and validated for simultaneous quantification of twenty-eight major bioactive compounds in Mentat tablet (MT), a complex Indian herbal medicine used in the treatment of neurological disorder and improvement of mental health. Multiple-reaction monitoring scanning was employed for quantification in positive and negative mode. The analysis was accomplished on Waters AQUITY UPLC BEH C18 column with linear gradient elution of water/formic acid (0.1%) and acetonitrile/formic acid (0.1%) at a flow rate of 0.3 mL/min. The proposed method was validated with acceptable linearity (r2, 0.9984-0.9999), precision (RSD, 0.22–2.11%), stability (RSD, 0.16–1.78%) and recovery (RSD ≠¤ 3.74 %), under optimum conditions. The limits of quantitation were low ranging from 0.28 to 3.88 ng/mL for the 28 compounds. The method was successfully applied to the simultaneous deter mination of 28 compounds in twenty batches of MT tablets. Also, hierarchical cluster analysis and principle component analysis was applied to categorize 20 samples based on characteristics of the 28 bioactive compounds. The results have indicated that this advanced method is rapid, sensitive and suitable to show the real quality of the MT composition and also capable of controlling quality of polyherbal formulations having similar markers/raw herbs. Keywords: Multiple Reaction Monitoring / Multi-Marker Quantification / UPLC-ESI-MS/MS / Hierarchical Cluster Analysis / Principle Component Analysis 1. Introduction Herbal medicines (HMs) refer to one herb or complex mixtures, which usually contains hundreds of chemically different components. Their curative effects are principally based on the synergic effect of their multi-targeting and multi-ingredient preparations [1, 2]. Consequently, quality control becomes troublesome for crude drugs. the method that employs pharmacologically active components to evaluate the quality and authenticity of the complex preparations is confronted with severe challenges. Therefore, better analytical strategies to assure their efficacy, safety, and consistency is essential and in great demand [3]. Moreover, the chemical compounds in the poly herbs in HMs products may vary depending on harvest seasons, plant origins, drying processes and other factors. Thus, it seems to be necessary to determine most of the phytochemical constituents of herbal products in order to ensure the reliability and repeatability of pharmacological and clinical research and to enhance pro duct quality control [4, 5]. Currently, selection of a single or a few specific components from a certain herbal medicine as markers for quality assessment is a widely applied strategy. However, it cannot afford sufficient quantitative information for the other medicinal compositions and cannot accurately reflect the quality of HMs products. All the HMs compositions play important roles in the therapeutic effects. Therefore, selecting multiple constituents from different medicinal herbs as evaluation markers has been gradually applied for the quality control of HMs [6, 7]. Mentat tablets (MT, commercial product) is a polyherbal medication with each tablet composed of multiple herbs extracts (listed in Table S1). Major contributed herbs are Bacopa monnieri, Centella asiaticaand Withania somnifera. MT is a unique all-natural multi-ingredient formula that promotes brain health. It improves the mental quotient, memory span, concentration ability, stress threshold and exhibit significant anti-parkinsonian activity. MT also offers protection against convulsions, which is beneficial in insomnia with its sedative and tranquilizing effects [8-10]. Chemically bacosides, saponin mixture in B. monnieri, triterpenoid glycosides in C. asiatica, steroidal lactones in W. somnifera are the major representative ingredients in MT, in comparison to others. [11-14]. Phytochemical investigations show important classes of bioactive constituents in selected plants which are as in combination of MT that are responsible for the bioactivity [15-20]. Literature survey reveals various analytical methods including thin layer chromatography (TLC) [21], high performance thin layer chromatography (HPTLC) [22, 23], liquid chromatography (LC) [6, 24, 25], liquid chromatography coupled with mass spectrometry (LC-MS) [26-29], nuclear magnetic resonance (NMR) [30] for the quantitative analysis of the bioactive constituents in HMs to assess the quality of the complex preparations. To the best of our knowledge, there is no method reported for the simultaneous estimation of selected 28 multi-markers in herbals by UPLC-ESI-MS/MSand no such approach has been explored on this important drug combination for quality and consistency evaluation of this herbal preparation. Natural alteration in preparation processes and climate affects the safety and batch-to-batch uniformity of HMs products. Highly sensitive analytical methods are thus required to identify ingredients and evaluate batch-to-batch variation. Compared to conventional TLC, HPTLC, HPLC method which are less sensitive and takes longer analysis time, UPLC-ESI-MS/MS method in multiple reaction monitoring (MRM) mode is more powerful approach. Due to its rapid separation power, low detection limit, high sensitivity, selectivity and specificity, UPLC-ESI-MS/MS offers effective detection to quantify multi-ingredients in complex sample matrices. Previous methods reported in literature only contained one or few compounds, without the consideration of other active ingredients. This paper describes for the first time a simple, accurate and reliable UPLC-ESI-MS/MS method for the simultaneous determination of 28 multiple bioactive compounds from different polyherbs viz., bacoside A (mixture of bacoside A3, bacopaside II, bacopaside X and bacopasaponin C), withanolide-A, withaferin-A, asiaticoside, madecassoside, jatrorrhizine, palmatine, magnoflorine, curcumin, gallic acid, protocatechuic acid, ferulic acid, caffeic acid, ellagic acid, rosamarinic acid, ursolic acid, catechin, apigenin, luteolin, quercetin, rutin, kaempferol-3-O-rutinoside, corilagin, chrysin and chlorogenic acid with single runtime of 10 min. This method is intended not only for quality control of commercial polyherbal formulated products but also for efficient evaluation of raw materials. The quantitative results were further analyzed by multivariate statistical analysis i.e., hierarchical cluster analysis (HCA) and principle component analysis (PCA) to provide more information about the ch emical differences and batch-to-batch variations. Chemical Structures of all analytes and internal standards were showed in Fig 1. 2. Experimental 2.1 Reagents and materials The reference standards (purity≠¥90%) bacoside A (mixture of bacoside A3, bacopaside II, bacopaside X and bacopasaponin C) was purchased from Natural Remedies Pvt. Ltd. Apigenin, kaempferol-3-O-rutinoside, protocatechuic acid, rosamarinic acid, caffeic acid, ferulic acid, ursolic acid, palmatine, withanolide-A, withaferin-A, asiaticoside, madecassoside, jatrorrhizine, magnoflorine, catechin, chlorogenic acid, curcumin, rutin, corilagin, chrysin, gallic acid and ellagic acid were purchased from Sigma Aldrich Ltd. (St. Louis, MO, USA). Reference standards of quercetin, luteolin and internal standards (IS) andrographolide and piperine were purchased from Extrasyntheses (Genay, France). Twenty different batches of Mentat tablets produced by Himalaya Drug Company, Bangalore, India were purchased from local drug stores from different places in India (Table S2). For all solutions and dilutions, methanol, acetonitrile (LC-MS grade) and formic acid (analytical grade) were purchased from Fluka, Sigma–Aldrich (St. Louis, MO, USA). Milli-Q Ultra-pure water was obtained from a Millipore water purification system (Millipore, Milford, MA, USA). 2.2 Preparation of standard solutions and samples A stock solution containing 28 standards i.e., bacoside A (mixture of bacoside A3, bacopaside II, bacopaside X and bacopasaponin C), withanolide-A, withaferin-A, asiaticoside, madecassoside, jatrorrhizine, palmatine, magnoflorine, curcumin, gallic acid, procatechuic acid, ferulic acid, caeffic acid, ellagic acid, rosamaric acid, ursolic acid, catechin, apigenin, luteolin, quercetin, rutin, kaempferol-3-O-rutinoside, corilagin, chrysin and chlorogenic acid were weighed accurately, dissolved in pure methanol.The working standard solutions were prepared by diluting the mixed standard solution with methanol to a series of concentrations within the ranges from 1 to 1000 ng/mL used for plotting the calibration curves. Meanwhile, each standard was also prepared respectively. The coating of each samples were removed completely, and the remains were smashed into powder. Pulverized sample (0.5g) was weighed precisely, and sonicated by ultrasonicator (53 KHz, Bandelin SONOREX, Berlin) using 50 ml 100% methanol at room temperature for 30 min. The extracted solution was centrifuged at 15000 rpm for 10 min, and the supernatant was filtered through a 0.22  µm syringe filter (Millex-GV, PVDF, Merck Millipore, Darmstadt, Germany) to obtained 10,000  µg/ml. The à ¯Ã‚ ¬Ã‚ ltrates were diluted with methanol to final working solutions and analyzed directly by UPLC-ESI-MS/MS. The internal standards andrographolide for negative mode and piperine for positive mode were spiked to each working concentration of mixed standards solution and sample solution at a final concentration of 50 ng/mL (50  µL of internal standards mixture of 1000 ng/mL of each in methanol) were mixed properly. All solutions were stored at -200C until use and sonicated prior to injection. 2.3 Instrumentation and analytical conditions An Acquity ultra-performance liquid chromatography (UPLCTM) system consisting of an auto sampler and a binary pump (Waters, Milford, MA was used for analysis. The compounds were separated on an Acquity BEH C18 (2.1 mmÃâ€" 50 mm, 1.7 µm; Waters, Milford, MA) analytical column at a column temperature of 25à ¢- ¦C. A gradient elution was achieved using two solvents: 0.1% (v/v) formic acid in water (A) and 0.1% (v/v) formic acid in acetonitrile (B) at a flow rate of 0.3 mL/min. The gradient program consisted of an initial of 5% with linear increase from 5% to 60% B over 1.85 to 7.5 min and increased from 60% B to 90% B over 8.5 min, which was maintained for 1.5 min, followed by a return to the initial condition over 2.5 min with a sample injection volume of 5 µL. The UPLC system was interfaced with hybrid linear ion trap triple-quadrupole mass spectrometer (API 4000 QTRAPâ„ ¢ MS/MS system from AB Sciex, Concord, ON, Canada) equipped with electrospray (Turbo V) ion source. The optimized parameters for positive mode were as follows: the ion spray voltage was set to 5500 V; the turbo spray temperature, 550à ¢- ¦C; nebulizer gas (gas 1), 50 psi; heater gas (gas 2), 50 psi; collision gas, medium; the curtain gas (CUR) was kept at 20 psi. Optimized parameter for negative mode were as follows: the ion spray voltage was set to −4200 V, the turbo spray temperature, 550à ¢- ¦C; nebulizer gas (gas 1), 20 psi; heater gas (gas 2), 20 psi; collision gas, medium; the curtain gas (CUR) was kept at 20 psi. Quantitative analysis was performed using multiple-reaction monitoring (MRM) mode and its conditions were optimized for each compound during infusion. For full scan ESI-MS analysis, the spectra covered the range from m/z 100 to 1000. Analyst 1.5.1 software package (AB Sciex) used for instrument control and data acquisition. The results of the precursor ion, product ion, corresponding declustering potential (DP), entrance potential (EP), collision energy (CE), cell exit potential (CXP) were shown in Table S3. 2.4 Multivariate analysis Hierarchical cluster analysis (HCA) is a tool to identify relatively homogeneous groups of cases based on selected characteristics, using an algorithm that starts with each case in a separate cluster until only one is left. In the experiment, HCA of 20 batches of samples were performed, in which a method called average linkage between groups was employed and 28 markers were selected as the measurement. Similarly, Principal component analysis (PCA) was carried out based on the contents of quantified 28 bioactive compounds in 20 batches of samples. All the experiment was done using software STATISTICA 7.0. When the contents of investigated compounds were below the quantitation limit or not detected in the samples, the values of such elements were considered to be zero.

The Last Supper Essay -- Religious Jesus Painting Last Supper Essays

The Last Supper The Last Supper was a very powerful Biblical event, in which Jesus and his disciples gathered for one final dinner together. According to the Bible, important events took place during the Last Supper, including an announcement by Jesus that one of his disciples would betray him and the first communion. To artists in the fifteenth and sixteenth centuries, it was necessary to give proper deference to such notable occurrences. Both Leonardo da Vinci and Jacopo Robusti, known as Tintoretto, took upon the challenge of recreating the Last Supper. While Last Supper by da Vinci and Last Supper by Tintoretto are very similar in subject matter, they differ in composition, symbolism, and the choice of narrative moment.   Ã‚  Ã‚  Ã‚  Ã‚  The Last Supper by Leonardo da Vinci is the first great figure composition of the High Renaissance and the definitive interpretation of its theme. Jesus and his twelve disciples are seated at a long table that is parallel to the picture plane. The room is spacious and peaceful, and Christ has his arms spread in disposed trust . The rest of the group is in intense and dramatic excitement, with their hands out in shock and question at Jesus’ words. The viewer can just feel the tense excitement sweeping through the groups of disciples. Jesus, the most important figure in the painting, has been placed in front of three windows that are in the back of the room, and he is framed by the cen...

Mariah Carey :: essays research papers

Mariah Carey, the biggest-selling female recording artist of the 1990's was born and raised in New York by her mother, a former opera singer with the New York City Opera and a vocal coach, Mariah Carey began singing at age four. By the time she was in junior high school, she had begun to write songs. After her high school graduation, she got her fist big break, singing backup for Brenda K. Starr, a break that led to her signing with Columbia Records. And now Mariah is not only a singer, but also a writer and producer. Mariah Carey has had more #1 singles than any female artist, surpassing both the Supremes (12) and Madonna (11), and more #1's than any currently active recording artist. She has had more #1 singles (14) than any artist during the 1990's and seen more singles (3) debut at #1 than any artist in history. With more #1 albums (4) than any female artist in the 1990's Mariah was the first female artist to see two of her albums (Music Box and Daydream) reach the 10 million mark in sales and is the only female artist to have eight albums certified triple-platinum or better (in Mariah's case, her entire album catalog has achieved RIAA multi-platinum status). Mariah's 1990 eponymous debut album launched an unparalleled unbroken string of successes. Mariah Carey has sold more than 12 million albums worldwide, was certified 8x RIAA-platinum, and yielded a record-setting four consecutive #1 singles: "Vision of Love," "Love Takes Time," "Someday," and "I Don't Wanna Cry." The title track of 1992's quadruple-platinum Emotions generated her fifth consecutive #1 single, placing Mariah Carey in the Top Ten All-Time achievers of Most Consecutive #1 Hits. Emotions earned Mariah two Grammy nominations ("Best Pop Vocal, Female" and, with Walter Afanasieff, "Best Producer") and an American Music Award ("Favorite Female Artist, Soul/ R&B"). On March 17, 1992, Mariah appeared on MTV Unplugged, leading to the release of Mariah's sixth #1 single ("I'll Be There") as well as an EP which has been certified triple platinum in the U.S. and has sold more than five million copies worldwide. In 1993, Mariah released Music Box, an album which as sold more than 24 million copies worldwide, has been certified ten times RIAA platinum, and generated her seventh and eighth #1 singles "Dreamlover" and "Hero" as well as the Top 10 hit "Without You." Mariah followed up with her holiday album, Merry Christmas, which sold eight million copies worldwide shortly after its release in November 1994 and has been certified quadruple platinum by the RIAA.

The Two-Minute Speech

Lasting roughly over two minutes, the Gettysburg Address is one of the best known speeches in American history. In the Gettysburg Address, author Abraham Lincoln puts hope into the hearts of Americans of a new nation brought up from the ashes of the American Civil War and the noble men that fought to preserve its belief in liberty and the equality of all men.Lincoln’s words deliver a sense of unity and wholehearted purpose among Americans in his Gettysburg Address. In the first paragraph, Lincoln states his belief that â€Å"all men are created equal†, an allusion to the Constitution. He is asserting that freedom of all men, including slaves, is backed by the law of the land. Lincoln never uses the words â€Å"I† or â€Å"you† to address his audience, but instead uses â€Å"we†, â€Å"our†, and â€Å"us†, to establish ethos and connect with the crowd before him and Americans in general–the North and the South.Moreover, he repeat edly says â€Å"we† throughout his speech to emphasize his goal for unity. In the third sentence of the third paragraph, Lincoln uses parallelism in â€Å"little† vs. â€Å"long† and â€Å"we say† vs. â€Å"they did† to make a point that the fight to defend their country’s values of liberty and freedom from their soldiers will not be forgotten. Again he reveres their nobility in the first sentence of the same paragraph , repeating â€Å"we cannot† in front of â€Å"dedicate†, â€Å"consecrate†, and â€Å"hallow† (â€Å"this groundâ€Å"), using hyphens between each statement to create emphasis. Lincoln builds up to his ultimate message, the climax of the paper: That Americans shall make it their duty to see that the rights of man which Union soldiers so righteously defended shall never again be neglected.He goes on by addressing â€Å"the great task remaining before [them]†, which is â€Å"that†¦weà ¢â‚¬  give as much devotion to the cause as those who died for it, â€Å"that we highly resolve that these dead shall not have died in vain†, and â€Å"that this nation†¦shall have a new birth of freedom†, creating, with this use of anaphora, and intensity that makes his listeners feel proud while also giving them a sense of purpose/cause. Finally, Lincoln uses asyndeton to close off his speech by affirming that government â€Å"of the people, by the people, for the people, shall not perish from the earth†, promising a  brighter future. Lincoln’s Gettysburg Address reassured Americans that their soldiers did not die in vein, for the freedom and liberty of man would never cease to be defended.

Medicare Advantage Plans Essay

According to the article, Health insurer stocks slip over possible Medicare Advantage payment cuts, after a bad week at the stocks it may lead to Medicare Advantage Payment cuts in 2014. That could lead to reduced coverage or fewer buying plans for persons 65 years and older, the disabled and people who have end-stage renal disease. The Centers for Medicare and Medicaid Services said after markets closed â€Å"costs per person for Medicare Advantage plans to fall more than 2 percent in 2014, a bigger drop than many analysts who cover the industry anticipated† (Associated Press, 2013). Medicare Advantage plans could see payment reductions topping 5 percent, considering they are also facing cuts from the health care reform and from steep federal budget cuts known as sequestration that are slated to start in March (Associated Press, 2013). Medicare Advantage plans are a key source of growth for insurers. It allows Medicare to offer basic coverage topped with vision or dental coverage, or offer premiums lower than standard Medicare Rates (Associated Press, 2013). The Advantage plans help cuts costs and negotiate reimbursement with providers to help keep costs down. A Medicare Advantage Plan is a type of Medicare health plan offered by a private company that contracts with Medicare to provide the citizen with all their Part A and Part B benefits. Medicare Advantage Plans include Health Maintenance Organizations, Preferred Provider Organizations, Private Fee-for-Service Plans, Special Needs Plans, and Medicare Medical Savings Account Plans. If enrolled in a Medicare Advantage Plan, Medicare services are covered through the plan and aren’t paid for under Original Medicare (Medicare.gov, n.d.). Under each plan there are different coverages. For example under a PPO you pay less for use of doctors, hospitals, and other health care providers that belong in your plan’s network. If you choose to go elsewhere you’ll pay a larger premium. With an HMO, you can’t get your health care from any doctor, other health care provider or hospital. You must get your care and services from providers in that network (Medicare.gov, n.d.). Per Medicare News Watch, the annual estimated out-of-pocket costs for Medicare Advantage Plan members in 2013, including applicable copayments, deductibles, and premiums will vary from state to state. This website ranks all plans within the state and gives you an average on how much you’ll play per plan whether your health is â€Å"good, fair or poor†. For Massachusetts, a citizen can pay anywhere from $727-6712 on average per year depending on their health status. In the West Palm Beach area of Florida, it will costs between $106-4178 a year (Hmos4seniors.com, 2013). Considering a good majority of these patients don’t have much expendable income it’s hard to think that these prices may increase and that there will be fewer options as well. I personally know elderly and disabled on these types of plans and they have expressed that any increases will be a hardship on all of them. The health status is defined per the chart below (Hmos4seniors.com, 2013): Health Status: GOOD Requiring occ. routine care| Health Status: FAIR Requiring episodic care for non-chronic conditions| Health Status: POOR Requiring chronic disease care and management| Low annual utilization- 4 Doctor office visits (in-network) – 1 Urgent care visit (out-of-area) – 0 Inpatient admissions – 0 Home health visits – 6 Prescriptions (30 day supply) – 1 Vision, hearing exams – 1 Dental prevention visit| Moderate annual utilization- 12 Doctor office visits (in-network) – 1 Emergency room visit – 1 Inpatient admission (5 days) – 4 Home health visits – 24 Prescriptions (2 per month) – 1 Vision, hearing exam – 1 Dental prevention visit| High annual utilization- 24 Doctor office visits (in-network) – 2 Emergency room visits – 3 Inpatient admissions (15 days) – 12 Home health visits – 72 Prescriptions (6 per month) – 1 Vision, hearing exam – 1 Dental prevention visit| References Hmos4seniors.com (2013). MedicareNewsWatch.com – Medicare Advantage Plan Cost Comparisons in Major Cities throughout the United States. [online] Retrieved from: http://www.hmos4seniors.com/costcomparisons.html [Accessed: 25 Feb 2013]. Medicare.gov (n.d.). Medicare Advantage Plans | Medicare.gov. [online] Retrieved from: http://www.medicare.gov/sign-up-change-plans/medicare-health-plans/medicare-advantage-plans/medicare-advantage-plans.html [Accessed: 25 Feb 2013]. Associated Press (2013). Health insurer stocks slip over possible Medicare Advantage payment cuts. The Washington Post, 19th February.