Physical and Chemical Properties of Methylene Chloride Essay

Physical and Chemical Properties of Methylene Chloride - Essay Example The term â€Å"hazardous substance† means any substance or mixture of substances which is toxic, corrosive, an irritant, a strong sensitizer, is flammable or combustible, generates pressure through decomposition, heat or other means, if such substance or mixture of substances may cause substantial personal injury or illness during or as a proximate result of any customary or reasonably foreseeable handling or use, including reasonably foreseeable ingestion by children.2 According to the Occupational Safety and Health Standards of the United States Department of labour, employees exposed to methylene chloride are at an increased risk of developing cancer, adverse effects on the heart, central nervous system and liver, and skin or eye irritation.3 Possibly hazardous short term degradation products are not likely however, long-term degradation products may occur. The products of degradation are more toxic. There is no disturbance or aerobe purifying process at concentrations less than 200 mg/l. Methylene chloride is a stable and non-corrosive chemical in the presence of glass. It is combustible at high temperatures, with an auto-ignition temperature of 556 oC (1032.8 oF). When using methylene chloride, avoid the following: strong acids, alkali metals, and oxidizing agents. In case of fire, use water spray, fog or foam. Do not use a water jet. Fire may liberate toxic and corrosive vapours. In case of skin contact, immediately flush skin with plenty of water. Cover the irritated skin with an emollient. Remove contaminated clothing and shoes. Thoroughly wash and clean shoes before reuse. If it is serious skin contact, wash affected area with disinfectant soap and cover with anti-bacterial cream. Seek medical attention immediately If ingested, avoid inducing vomiting, unless directed to do so by medical personnel. Never give anything by mouth to an unconscious person. If large quantities have been swallowed, call a physician immediately. Loosen tight clothing such as a collar, belt or tie.

Communication Studies Essay Example for Free

Communication Studies Essay This blog is for students of the Community College of St Vincent the Grenadines who are to be entered for CAPE Communication Studies examination in May 2008. The blog contains information about the course syllabus, administration and assignments as well as the course content. Wednesday, March 05, 2008 The expository presentation for CAPE Communication Studies Internal Assessmblies The presentation has two distinct parts * A FACTUAL presentation on an aspect of your portfolio theme * A presentation about your research including an evaluation of two sources of information used to prepare your factual presentation. It will have all the following 6 elements present 1. An introduction (statement of topic) In the introduction you will give a brief explanation of topic/ theme and a preview (with a thesis statement) of what you are going to cover. For example. My theme is Returning Migrants to St Vincent. Returning migrants or returnees are a group within the population of St Vincent who have spent a significant time away from the island and have then returned to permanently settle again. Returning migrants often are retired from their previous occupation which they pursued in a more developed country such as the United States, Canada or Great Britain or they have been working in another Caribbean state. According to statistics from the Customs Department given to me by Mrs B Chalres in an interview 4361 people claimed the concession for returning residents in 2005. Returning migrants experience 5 phases of adjuststment when returning which can be termed as â€Å"culture shock†. Theme ; Returning Migrants to St Vincent. a group within the population of St Vincent a significant time away from the island returned to permanently settle retired from their previous occupation (the United States, Canada or Great Britain) OR working in another Caribbean state. Customs Department (Mrs B Charles) â€Å"4361 people claimed the concession for returning residents in 2005†. Returning migrants experience 5 phases of adjustmentwhen returning which can be termed as â€Å"culture shock†. 2. A rationale In the rationale you need to explain why you picked the theme and it can form part of the introduction. In the rationale you should mention any personal interests, current academic links and future career plans which influenced your decision to choose the theme For example I chose the theme returning migrants to St Vincent and specifically to focus on culture shock because I am a wife of a returning migrant. I have a BSc honours in Sociology and the concept of culture shock is part of socio-cultural studies carried out by Kavelo Oberg 1958. In the future I will be submitting my Masters thesis on this specific issue. 3. Discussion of issues The discussion of issues is the factual presentation about the theme and its narrowed focus based on the thesis statement. It should have a distinct organisational pattern and you should aim for one of the expository structures such as cause and effect, process analysis, analysis by division, classification etc (See Writing in English) It should also be referenced and include any research findings. You will also need to give a conclusion to your factual presentation as a sort of sub conclusion don’t wait until the end Here is an example of a possible outline for my example presentation (not all of it). It uses the organisational pattern of process analysis Remember you cannot read from a script! Culture shock 5 phases Honeymoon, rejection/ regression, conformist, assimilation, reverse culture shock Honeymoon Centre for Overseas Travel â€Å"the tourist phase† Questionnaire (300 returning migrants) 78% not feel â€Å"tourist† 82% â€Å"elated† Rejection Oberg – frustration etc Questionnaire 50% wanted to return after 3 months, Reasons, poor service, backward attitude, nothing to do, boring Interview Dr Sheridan Mental health presentations tend to be in 1st 4 months of return. 4. Challenges of research You need to discuss what difficulties you faced in preparing your factual presentation. If you did not have any difficulties then just explain why. For example (in note form) Questionnaires – time consuming, identifying sample, Other sources no central data on returnees, newspaper articles useful Academic research not on St Vincent 5. Evaluation of two sources For this aspect of the presentation you need to discuss your research. The two sources need not necessarily be given as a reference in the presentation but they should be relevant. You should try to select two different types of data source e.g. a newpaper article and an interview. You may want to very briefly summarise all your sources before evaluating two for reliability and validity. Please see other parts of the blog for information on reliablity and validity. For example (in note form) Secondary sources: academic text books and journals, local and international newspapers and magazines, web sites: international public organisations e.g. Peace Corps general sites e.g. Wikipedia Primary sources interviews of experts in St Vincent questionnaire of returning migrants. Questionnaire of returning migrants Reliable: primary data source, research method suited to collecting data for social research Valid: Problem with sample size as total population of RMs unknown Problem with generalisation as differences between UK, US and other RMs more research needed. Overall reliable and reasonably valid The Experience of Return Migration: A Caribbean Perspective, Joan Phillips and Reliable Denis Conway, Ashgate Press, London 2005 Author expert Phd Social Anthrop. Specialised Caribbean writer – Canada Publisher: reputable, specialst academic main interest Social research Valid Recently published Problem no reference to St Vincent Overall general but very reliable and valid source 6. Conclusion The conclusion should be slightly different to the internal summary conclusion in your discussion of issues. At this stage you can express a personal view or put forward a possible solution. For example (in note form) Returning migrants YES culture shock 3 ways Honeymoon Rejection Conformist NO assimilation Solutions Programme – promote overseas, keep in touch, Information government FINALLLY See my other post about the reseach using the internet for idea. Make sure that you are aware of the requirements for acceptable notes during the exam and be familiar with the marks scheme it is not only content that is marked but also presentation skills.

Sustainable Product Design And Materials Recycling Environmental Sciences Essay

Sustainable Product Design And Materials Recycling Environmental Sciences Essay Over the last three decades, environmental issues have become a significant concern for all societies. With growing awareness of environmental issues, for instance, Air Pollution, Global Warming, Water Pollution and Ozone Depletion, sustainability has been gaining increasing attention in recent years. (Roy, R. 2000) However, according to Tseng, M. et al. (2012), currently it is generally not sustainable that models of consumption and the Manufacturing systems which based on traditional activities and business technologies. Therefore, sustainability has captured the attentions of most designers, regardless of their specialism. In other word, designers have to consider the sustainable aspects of their practices in order to adapt to a sustainable future. The choice of recycled materials used to make product is important, allied with the way in which they are used. (Manheim, J. 2009) The literature review is based upon the examples from Internet and books that were found to have relevanc e to the topic of sustainable product design and recycled materials. And this literature review will aim to bring together the most key examples and developments in recycled materials and sustainable product design from recent years in order to establish what the present state of the art is. (G.D. Hatcher et al., 2011) In the final part, it will demonstrate the significance and limitations of sustainable product design made from recycled materials and from this provide suggestions as to where the research should go next. Sustainable product design and materials recycling A sustainable product design also known as eco-design, green design or design for environment, and it depends on two things: what types of designs are made, and in what quantity they are made (Matthew, S. and Andrew, S. 1997). In other words designing with recycled materials is actually depending on the type of waste objects that you have access to. While from the environment aspect, Lennart (2007) suggested that a sustainable product is a product, which will give as little impact on the environment as possible during its life cycle. And sustainable products applying environmental criteria aimed at the prevention of waste and emissions and the minimization of their environmental impact, along the material life cycle of the product. (Weenen, J. C., 1995) Sustainable product design can be characterized by several factors; for instance, recycling materials through the design for environment is one of key factors, which includes design for remanufacturing, design disassembly and for sust ainability. Employment of cleaner production principles of preventive strategy and source-oriented approaches are equally essential in sustainable design practices (Tseng, M. 2012). It is generally useful to define a sustainable product or at least to have some measures of degree of sustainability. It is agreed that the principles of eco-design can be considered the running of resources in the environment. Recycled materials include collecting a large number of already made products and materials from various sources and reducing them to other standardized raw materials objects; original product form and function is totally discarded or partial changed. The main consideration of sustainable product design made from recycled materials is to facilitate the reduction or changing process, and involves approaches such as (1) modifying the materials mix, (2) recycling for disassembly, (3) designing for recycling process compatibility, and (4) adopting materials coding systems. (Fuller, D.A. and Ottman, J.A. 2004) Designer and artist worked with recycled materials Julia Manheim is a famous designer and having gained an international for her work. In the early 1970s, her concern for the disposal of materials started and found that she was fond of collecting piles of Guardian newspapers and disliked anything to going to waste. (Manheim, J. 2009) She collected various waste materials in her life such as chocolate wrappers, burnt film, toothbrush heads, plastic carrier bags, etc. then made them into creative jewelries. Her research is about how to recycle existing materials in different approaches to give it a second life and a new meaning. Accordingly, this might be achieved by altering it, using it in different ways, cutting it up, adding to it, covering it up, or casting it in another recycled material. These are all methods of reusing and reinterpreting what is here already, rather than having to start from scratch. Also she started to develop a sensibility for looking at and seeking the potential in old product and then changed it into the ne w one. It seems that intervention can be minimal, and materials do not always need to undergo a total transformation to become to a new thing; they just require handling with sensitivity and an awareness of their inherent properties. The product made from recycled materials can be equally unusual and creative if the recycled elements are easily identifiable. It depends on how inventively the materials are reused and put together. (Lea, V. 1997) Fashion designers are also chasing this eco-trend, take Gary Harvey, for example, he can recycle waste materials from his life such as a piece of old jeans, newspapers, some trench coats, army jackets or wedding dresses and turn them into new amazing dresses with eco-conscious. Gary Harvey is the former Creative designer of Levi Strauss and Dockers Europe director for Levis. An impressive creation was made from cans, cardboard boxes and bottle tops. People admire him about designing a surprising dress made from old jeans, newspapers, or even juice packages. Some people may have a question about the wearability of a designing dress out of waste materials. However, this dress is an environmentally friendly dress, which people can be worn for special occasions. It will help people spread the information of helping the environment and with unique style. His most recycled materials were from everyday life which made me consider how everyday domestic objects, found around the house or at a local shop, can be used to make sustainable product. In addition, I started pay attention to the relationship between my recycled objects and fashion. The Nike shoes are successful example of an eco-design product which is environmentally and sustainably. Steve Nash who is the All-Star Guard for the Phoenix Suns and Nike has made up a team to produce the Nike Trash Talk, the first Nike performance basketball shoes completely produced from manufacturing waste materials. The emphasis of this design was aim to create a sustainable, high-performance basketball shoe. Nike used manufacturing waste materials, such as, leather materials and synthetic leather waste from the products factory floor for the upper replace using toxic adhesives; used zigzag stitching to sew the upper together. The mid-sole was made up of scrap-ground foam from factory production materials. Nike recycled waste materials from their own manufacturing-with a low-toxin, environmentally preferred rubber to make an outsole which contains 96% fewer toxins. Even the shoelaces and sock liners were made from environmentally preferred materials. Finally, the shoes were pack aged in a fully recycled cardboard shoebox. The company tends to encourage the designers to design more sustainable products. Significance and limitations Girlamy (2008) suggested that recycling materials and transforming them into new sustainable products is a win-win trend. Designers and artists who designing sustainable product out of recycled materials are taking an object at the end of its useful life and changing it into a helpful raw material to make another new object. (Manheim, J. 2009) As a consumer, you are helping the development of eco-friendly environment when you support businesses that remanufacture products such as clothing and furniture made from recycled materials. Scientists are finding our planets landfills are filling at an alarming rate; many of the landfills filled with waste materials will remain for thousands of years. As a consequence, it will be disastrous if we do not follow the trend of using sustainable product made from recycled materials. Material recycling reduces the demand for raw materials and thus protecting the environment and preserving resources. It reduces the pollution of air and water allied with energy usage. The consumer in turn is rewarded by gaining some products which are special and exquisite when they choose a sustainable product with recycled materials. This is because, products made from waste materials are often handcrafted and manufactured by a fair trade organization that provides a fair wage and favorable working conditions for their workers. But there are clearly very few truly sustainable designs. As discussed above, humans have received a considerable number of benefits from sustainable product design, and the demand for sustainability to designer is increasing. However, sustainable product design has its limitations. In particular, an eco-friendly advantageous change in one aspect of a Green design may have contrary environmental influences elsewhere in its life cycle which may outweigh any benefits. For example, the avoidance of potentially toxic materials may decrease a designs lifetime and therefore require it to be replaced more frequent, consequently, eco-designs may consume more energy and generate more pollution than it saves. (Roy, R. 2000) The designers should not only consider the sustainability in their design activities, but also need to grasp the economic, technical, social and cultural background of their designs in various areas. In other words, designers need to consider long-term benefits rather than current benefits. Sustainability should also be of concern not only to the designers, but also to every company or organization. This is because, sustainable product design is an integrated design process driven by whole-system thinking.

The Push Mower From Hell :: Personal Narrative, Autobiographical Essay

The Push Mower From Hell "It's time to get up, son. You've got work to do today." My father's gravelly voice brought my reluctant subconscious out of the realm of its peaceful slumber. How dare he, I wondered to myself, interrupt my rest and force me awake on the most sacred of days: the Cartoon Sabbath. Still slightly disoriented, I went into the kitchen to feed myself a bowl of Cheerios and plant myself in front of a "Winnie the Pooh" rerun. I had scarcely finished my third bowl when my father returned, somewhat angered. "I believe that I told you that we were going to do some yardwork today. How about coming out and lending a hand?" I agreed meekly, owing to the fact that I had no desire to risk conflict with my father. After brushing my teeth and slapping on a tee shirt, shorts, and shoes, I trudged outside. The hot summer sun beat down heavily on the back of my neck. Because of a combination of heat and fatigue, I felt as if I were drunk. I staggered over to the riding lawnmower, relieved by the thought of being able to sit down while appeasing my parents at the same time. My brother, the impish little troll that he is, having the same idea, had already confiscated the mower for his own selfish gain. He had left for the lot next door, which was easy to cut compared to the banks that I was left with. I gave him an evil glance that shouted my disapproval of his actions and marched towards the much hated, seldom used push mower. The push mower was an angry, rust ridden, hostile beast of ill intent. I don't think anyone in my family ever expected to have to use the beast, so it became more like a family joke to see whom we could stick it to each time grass needed to be cut. It was temperamental and took at least five minutes of heavy pulling on the unforgiving cord to finally get it started. It had at one time been a self propelled mower, but the chain broke long ago, leaving a free spinning gear rotating dangerously near the operator's low appendages. The machine gave off a low threatening growl, reminding us to approach it with a certain amount of animosity, if not respect.

How Far Do You Agree with Death Penalty Essay

Do you agree or disagree. There is never a reason for death penalty to be used. In some countries, serious criminals such as serial murderers and terrorist bomber hardly escape death sentence. While many complement on such tough justice, others condemn it mainly for religious reasons. It appears to me that those who are against the death penalty have failed to notice the more humane aspects behind this seemingly inhumane charge. My essay will look at those humane aspects as against those to the opposite. First of all, death penalty proves to be an effective ‘kill one to warn all’ approach I law enforcement. Crime rates in China have reportedly been fallen to a certain level since the implementation of death penalty. By nature, whether it has to do with the fear caused by uncertainty of afterlife or not, human beings would be afraid of death. Death sentence, in as sense, is kind of psychological approach to put off the evil flame in mankind. Secondly, some people do deserve this harsh punishment for their wicked act against humanity. A serial murderer who slaughtered dozens of innocent children, a terrorist who launched an attack that killed hundreds—can you figure out a better penalty to resort to for paying the blood these beasts have spilled? Even relatively lighter crime like corruption might result in life long imprisonment, what then, the crime a degree higher like mass murder should be punished with other than ‘an early road to hell’? I just wonder how many people in the world would be willing to spare a terrorist who blasted off 3200 lives in 9.11 attack†¦ Thirdly, death sentence can serve as a means of psychological therapy and mental compensation for the victims and their loved ones. For instance, the Tokyo Trial, which ended up sentencing to death a group of Japanese chief war criminals, is said to provide an efficient psychological relief for those victimized Asian nations during the war. Death sentence, apparently, is not aimed against morals and ethics, it is, on the contrary, put up to preserve humanitarian codes by assuring the security of the society and the safety of each individual as it can intimidate potential criminals. Considering the matter this way, it becomes evident that death penalty is more of help than harm. Be it psychologically or politically beneficial, it contributes to the maintenance of social order. I, therefore, suggest we be for it.

Inflation and Cost-push Factor Essay

Cost-push factor inflation occurs when there is increase in cost of production of an item, which then gets translated into a higher price for that item in the market. Demand-pull factor inflation occurs when there is more money with the consumers compared to the total number of goods available in the market. With too much money chasing too few goods, prices rise because people are willing to pay more for the same item. This type of inflation generally happened when the demand exceeds supply. On the other hand, when prices fall it is known as deflation. However this is more of a theoretical concept as developing countries rarely experience deflation. Inflation in india: A combination of both cost-push and demand-pull factor exist in india. However cost-push factors are more apparent in the post liberalization period. Prices in india basically increase due to an increase in petroleum product prices, primarily because petroleum is vital input in many manufactured items and also an essential fuel for road transport, aviation and even the railways. As transportation costs rise, the prices of other products tend to rise in general. A noteworthy instance of price rise is the demand-pull factors that led to a steep rise in the price of onions in the year 2000, causing an artificial shortage in the market. In india inflation is calculated on the wholesale price index (WPI), representing the increase in wholesale price market. But it differs greatly if calculated on the consumer price index (CPI), which matters more to consumers. However, calculation of inflation is on wholesale price index because they are more or less same throughout the country, while the consumer or retail prices vary across the different regions (rural and urban) and also among different cities, depending on consumer preference for certain products, the supply and the purchase power. Taxes levied by different states also play an important role in the variation of prices of the same product from one state to another. Though wholesale prices rise at a slow pace (2-3%) comparatively, consumer prices tend to rise at a faster rate (8-9%), which is why we feel the pinch. One of the reason for this is the substantial retailer’s margin, which is built into what the consumer pays. Besides, the way the two indices are calculated differ both in terms of weightages assigned to respective products as well as the kind of item included in the basket of products. However, inflation is a necessary evil for developing and developed countries.

Factors affecting student academic perfomance Essays

Factors affecting student academic perfomance Essays Factors affecting student academic perfomance Essay Factors affecting student academic perfomance Essay Essay Introduction In most Universities the universe over today. the academic public presentation of pupils has late come under examination for a figure of grounds. For case. a figure of surveies have been carried out to place causal factors of hapless academic public presentation in a figure of establishments worldwide. Interestingly. most of these surveies focused on the three elements that intervene. Such included. parents ( household causal factors ) . instructors ( academic causal factors ) . and pupils ( personal causal factors ) ( Diaz. 2003 ) . However. this survey investigated the chief factors that affect students’ academic public presentation at The University of Zambia chief campus. Broadly talking. factors act uponing academic public presentation of pupils vary from one academic environment to another. from one set of pupils to the following. and so from one cultural puting to another. It nevertheless appears that pupils have worked hard but their input has non been positively correlated to their end product. Indeed. this has been revealed in a study from UWI’s Office of Planning and Development ( 2011 ) . where 20 % of all undergraduate classs offered at UWI. St. Augustine recorded high failure rates. This increases the cost of developing alumnuss every bit good as cut downing admittance chances for high school pupils seeking a University instruction. Furthermore. the low base on balls rates impose a immense cost to the communities in footings of the low figure of pupils graduating and the decreased consumption of possible pupils due to shortage of infinites caused by low throughput. Therefore. in order to guarantee that a larger proportion of the labour force is extremely trained. most Universities including The University of Zambia must set in topographic point steps that will guarantee high completion rates. In the instance of The University of Zambia chief campus. the failure and dropout rates are higher in such schools like School of Law. School of Engineering and School of Veterinary Medicine. among others. However. in instances where there are low dropout or exclude rates. at least there should be hapless public presentation doing pupils to simply clear in order to continue as opposed to acquiring first-class consequences. Much of the scratch that reduces completion rates has been attributed to low academic public presentation in early pre-requisite undergraduate classs ( Scott and Graal. 2007 ) . This job although may be lightly taken has a profound influence on the communities. Not merely that. it besides contravenes the slogan of the University. Service and Excellency’ in that there is no excellence when people are ill executing and neglecting. In position of the above. the survey investigated the chief factors that affect students’ academic public presentation at The University of Zambia chief Campus so that appropriate administrative steps can be put in topographic point in order to assist the community at big. 2. 0 LITERATURE REVIEW The literature reappraisal of this survey is divided into two constituents viz. . theoretical reappraisal which simply reviews theories that relate to the subject under probe and empirical reappraisal which will be composed of surveies conducted by other research workers on the same subject. Theoretical Review There are a figure of theories that have been assumed to explicate the factors that affect students’ academic public presentation but for the intents of this survey. merely two will be discussed. These include. The Triarchic Theory of Intellectual Abilities’ and the Theory of Mental Self-Government’ . 2. 2 The Triarchic Theory of Intellectual Abilities Harmonizing to the Theory of Intellectual Abilities ( Sternberg. 1985 ; 1986:23 ) . three sorts of rational abilities exist. viz. analytical. originative and practical abilities. Measures of abilities tend to concentrate chiefly on analytical abilities. whereas all three types of abilities need to be regarded as every bit of import. Research done by Sternberg ( 1997b:24 ) showed that: The more we teach and assess pupils based on a broader set of abilities. the more racially. ethnically. and socioeconomically diverse our winners will be. 2. 3 The Theory of Mental Self-Government Furthermore. research by Sternberg accents that students’ larning and believing manners 1 / 34 ( Sternberg. 1997a ) ( which are normally ignored ) . together with their ability degrees. play an of import function in pupil public presentation ( Sternberg. 1992:134 ; 1994:36-40 ; Sternberg and Grigorenko. 1997:295 ) . The Theory of Mental Self-Government refers to an stock list of different thought manners that gives an indicant of people’s penchant of believing forms. Where the Triarchic Theory focuses on the ability itself. the theory of Mental Self-Government refers to different thought manners which constitutes penchant in the usage of abilities ( Sternberg. 1990:366-371 ) . As articulated in the above theories. this survey adopt the theory of mental self-Government as the most appropriate one in heightening pupils academic public presentation at The University of Zambia chief campus. The ground is that. the acquisition and thought manners of pupils at campus can either be reinforced taking to first-class academic public presentation or hindered taking to hapless academic public presentation. This is to a great extent contingent upon the handiness and proviso of a figure of indispensable installations such as good survey stuffs. adjustment. contributing acquisition environment ( lecture theaters ) . good H2O and sanitation installations among others. These being available and in proviso. students’ possible abilities of being analytical. originative and practical as described in triarchic theory will besides go strengthened. 2. 4 Empirical Review A batch of surveies have been engaged in to place and analyse the legion factors impacting academic public presentation of pupils in assorted centres of larning. Their findings place students’ attempts. old schooling ( Siegfried and Fels. 1979 ; Anderson and Benjamin. 1994 ) . parents’ instruction. household income ( Devadoss and Foltz. 1996 ) . self-motivation. age of pupil. larning penchants ( Aripin. Mahmood. Rohaizad. Yeop and Anuar. 2008 ) . category attending ( Romer. 1993 ) . and entry making as factors that have a important consequence on the students’ academic public presentation in assorted scenes. However. the public-service corporation of these surveies lies on the demand to set about disciplinary steps that improve the academic public presentation of pupils. particularly in public funded establishments. Despite the considerable argument about the determiners of academic public presentation among pedagogues. policymakers. faculty members. and other stakeholders. it is by and large agreed that the impact of these determiners vary ( in footings of extent and way ) with context. for illustration. civilization. establishment. class of survey among others. Therefore. since non all factors are relevant for a peculiar context. it is imperative that formal surveies be carried out to place the context-specific determiners for sound determination devising. Another survey that reviewed some of the factors that influence students’ academic public presentation stressed out that. students’ larning penchants has a deeper influence on their academic public presentation. Harb and El-Shaarawi ( 2006 ) further stated that. a good lucifer between students’ acquisition penchants and instructor’s instruction manner has been demonstrated to hold positive consequence on student’s public presentation. Reid ( 1995 ) defines larning penchant as a person’s natural. accustomed and preferable way of absorbing new information. This implies that persons differ in respect to what manner of direction or survey is most effectual for them. Scholars. who promote the acquisition penchants approach to larning. hold that effectual direction can merely be undertaken if the learner’s acquisition penchants are diagnosed and the direction is tailored consequently ( Pashler. McDaniel. Rohrer and Bjork. 2008 ) . I hear and I forget. I see and I remember. I do and I understand. ( Confucius 551-479 BC ) – a quotation mark that provides grounds that. even in early times. there was a acknowledgment of the being of different learning penchants among people. Indeed. Omrod ( 2008 ) studies that some pupils seem to larn better when information is presented through words ( verbal scholars ) . whereas others seem to larn better when it is presented in the signifier of images ( ocular scholars ) . However. it is obvious that in a category where merely one instructional method is employed. there is a strong possibility that a figure of pupils will happen the acquisition environment less optimum and this could impact their academic public presentation. Felder ( 1993 ) established that alliance between students’ acquisition penchants and an instructor’s instruction manner leads to break callback and 2 / 34 apprehension. The acquisition penchants attack has gained important milage despite the deficiency of experimental grounds to back up the public-service corporation of this attack. To back up the above statement. other surveies have established a figure of methods used to measure the acquisition penchant or manners of pupils but they all typically ask pupils to measure the sort of information presentation they are most at easiness with. One of these attacks being used widely is the Visual/Aural/Read and Write/Kinesthetic ( VARKR ) questionnaire. pioneered by Neil Fleming in 1987. which categorizes scholars into at least four major larning penchant categories. Neil Fleming ( 2001- 2011 ) described these four major larning penchants as follows: To get down with is a category of ocular scholars: This consists of pupils who prefer information to be presented on the whiteboard. somersault charts. walls. artworks. images. colour. Probably originative and may utilize different colourss and diagrams in their notebooks. Failure to make this. their academic public presentation would be ill affected. A category of Aural ( or unwritten ) or audile scholars comes as a 2nd 1: these pupils prefer to sit back and listen. They do non do a batch of notes. More frequently than non. they find it utile to enter talks for subsequently playbacks and mention. This helps them better their academic public presentation. The 3rd penchant is a category of Read/write scholars: these pupils prefer to read the information for them and take a batch of notes. However. these scholars benefit from given entree to extra relevant information through press releases and guided readings from their instructors or lectors. Failure to avail to them such installations may retrograde their school public presentation. Last. but non the least is the category of Kinesthetic ( or tactile ) scholars: these scholars can non sit still for long and like to shirk with things. Prefer to be actively involved in their acquisition and therefore would profit from active larning schemes in category. Therefore. we can see that. all the different penchants may non be to the full met by pupils and as such they may hold a profound influence on their academic public presentation. Undeniably. Romer ( 1993 ) is one of the first few writers to research the relationship between pupil attending and scrutiny public presentation. In his widely cited paper. a figure of factors have contributed to worsening category attendings around the universe in the last 15 old ages. The major grounds given by pupils for non-attendance include assessment force per unit areas. hapless bringing of talks by lectors. timing of talks. and work committednesss ( Newman-Ford. Lloyd and Thomas. 2009 ) . Furthermore. in recent times. pupils have found a demand to seek employment while analyzing on a part- clip footing due to fiscal restraints. The Numberss of parttime and mature pupils has besides risen aggressively. The usage of information engineering besides means that information that used to be obtained from sitting through talks can be obtained from the cyberspace. However. given all these developments that either makes it impossible or unneeded for pupils to go to categories. the inquiry that needs to be asked is whether absenteeism affects students’ academic public presentation or non. Interestingly. a figure of old researches on this capable affair seem to supply a consensus that pupils who miss categories perform ill compared to those who attend categories ( Devadoss and Foltz 1996. Durden and Ellis 1995. Romer 1993. Park and Kerr 1990. Schmidt 1993 ) . Based on these findings a figure of stakeholders have called for compulsory category attending. Although the bing grounds points to a strong correlativity between attending and academic public presentation. none of the surveies cited attending from a myriad of confusing pupils features. ( for case. degrees of motive. intelligence. anterior acquisition. and time-management accomplishment ) is a major restricting factor to the public-service corporation of these findings and this has been proven besides by Rodgers and Rodgers ( 2003 ) hence demoing a failing in these surveies which this survey will take into history. Durden and Ellis ( 1995 ) further controlled for pupil differences in background. ability and motive and reported a nonlinear consequence of attending on larning. that is. a few absences do non take to hapless classs but inordinate absenteeism does. Further. other surveies conducted by Pashler and Bjork ( 2008 ) have shown that. anterior cognition. class requirements and class combinations determine students’ academic public presentation in 3 / 34 Universities and Colleges. Surveies conducted from a figure of establishments indicate that. students’ anterior cognition. class requirements and class combinations had a profound influence on their academic public presentation. For case. 70 % of those with suited pre-requisite classs performed better than those with classs that were non fiting. This was justified by the fact that. acquisition is a cumulative procedure. therefore a pupil admitted with fiting classs to the calling of their pick will be good prepared for the class stuff compared to a pupil with a mismatch of class combinations. It is of import for calling pedagogues to hold an thought of how good the classs correspond to each pupil in order to complement acquisition. Therefore. this survey seeks to research whether the plan of survey has possible inauspicious effects on students’ academic public presentation. Such an analysis would be helpful in the guidance and counsel procedure of pupils. Henceforth. the influence of age and gender on academic public presentation has been investigated in a figure of surveies with widely differing decisions. Most of the differences in reported findings are due to changing contexts such as topic of survey. age and gender interactions. Previous research has shown that work forces perform better than adult females in certain puting while adult females outperform work forces in other scenes ( Haist. Wilson. Elam. Blue and Fosson. 2000 ) . Harmonizing to Borde ( 1998 ) there is no grounds of academic public presentation being influenced by gender. However. based on an analysis of near to two million graduating pupils. Woodfied and Earl-Novell ( 2006 ) found that female pupils outperformed male pupils and attributed this partially to female pupils being more painstaking and therefore less likely to lose talks. With respect to the issue of students’ age. surveies have shown that. recent alterations in educational policies around the universe have led to an addition in the figure of mature-age admittances in educational establishments. But a big proportion of undergraduate pupils were still 19-year olds. the ages of pupils in categories were so more variable than 10 to 15 old ages ago. Therefore. the definition of a mature pupil varies by state with 21. 22 and 25 twelvemonth old pupils being classified as mature pupils in the United Kingdom. United States of America and Australia. severally ( Trueman A ; amp ; Hartley. 1996 ) . In this survey reappraisal. mature pupils are defined as those pupils whose age was greater than 21 old ages on their first twenty-four hours at the University. Students who are 21 old ages of age and younger are classified as young’ pupils. Mature pupils thought to miss basic accomplishments required for effectual survey or to be impaired by age-related rational shortages. Mature pupils tend to be admitted into their programmes with clearly lower educational attainment than the immature pupils ( Newman-Ford. Lloyd A ; amp ; Thomas. 2009 ) . However. when compared to the immature pupils. the academic public presentation of mature pupils was as good. if non better ( Richardson. 1994 ) . It should. nevertheless be pointed out that this comparing depends on the capable affair and types of appraisal used. Richardson ( 1994:5 ) concludes his survey by doing the observation that Mature pupils are instead more likely than younger pupils to follow a deep attack or a pregnant orientation towards their academic work. and were conversely less likely than younger pupils to follow a surface attack or a reproducing orientation. Furthermore. other surveies found that self-motivation. household income. and parents’ degree of instruction contribute to hapless public presentation of some pupils. While a positive relationship between self- motive and academic public presentation has been established ( Zimmerman. Bandura. and Martinez-Pons. 1992 ) . the consequence of household income and parents’ degree of instruction on academic public presentation is far from being unraveled without evasion. Socioeconomic position of pupils and their households show moderate to strong relationship with academic public presentation but these relationships are contingent upon a figure of factors such that it is about impossible to foretell academic public presentation utilizing socioeconomic position ( Sirin. 2005 ) . The survey conducted by Wooten. ( 1998 ) whose major aim was to happen out the chief factors that affect students’ academic public presentation discovered two cardinal factors that had a profound influence on students’ public presentation viz. ; ( I ) the student’s aptitude and ( two ) . The sum of attempt the pupil put away in the class. He farther discovered that. the sum of attempt put by a pupil depends on the student’s grade history. motive. extracurricular activities. work duties and household 4 / 34 duties. In his findings. aptitude and attempt were both important variables in act uponing public presentation of the traditional pupils. For the traditional pupils. grade history. motive and household duties all influenced the sum of attempts the pupils put Forth. However. neither extracurricular activities nor work duties influenced students’ attempts. Furthermore. motive was significantly influenced by the students’ self-expectations and their perceptual experiences of the acquisition environment. Hence. motive was the lone variable that significantly influenced effects. He farther discovered that for both traditional and non-traditional pupils. it was hard to explicate why extra-curricular activities and the work activities variables did non hold a important consequence on the attempt. Therefore. this survey has a failing in that. it does non reflect the sample size used in the survey for traditional and non-traditional pupils and there is no cogent evidence whether or non other indispensable variables were controlled in the survey. Hence. this survey took into history such failings so that accurate consequences could be obtained. Conversely. a survey conducted by Mohamedbhai ( 2008 ) at the University of Nairobi. the chief JomoKenyetta memorial library. whose chief aim was to happen out the impact of over registrations of pupils on academic public presentation discovered that. the big figure of pupils than the University could suit had a profound influence on students’ academic public presentation. The capacity for the University library could non prolong the big pupil population such that. the University which was designed to suit 1. 500 pupils had to get by with 8. 000 pupils a twenty-four hours. A similar survey conducted by Bloom ( 2005 ) at the University of Eduardo Mondlane showed that. due to over registration of pupils. their academic public presentation was to a great extent affected such that. the dropout rate of pupil in 2006 for the whole University was estimated to be within the scope of 15-28 % . the larger per centum being for the earlier old ages. In 2006. merely approximately 6 % of the pupils completed their grades in the normal class continuance compared to 17 % in 2001. Besides. in 2006. 41 % of the pupil took one or more extra old ages to finish their programmes. whereas the corresponding figure in 2001 was 28 % . However. from this. there has been impairment in the students’ academic public presentation over the past five old ages at the University of EdourdoMondlane. However. although the surveies needed alteration in the sample frame and survey design used to garner such findings. they were really helpful in supplying us with a dais in which the job of over registration of pupils at The University of Zambia and the effects it has on their academic public presentation can be clearly understood. The survey conducted by Principle ( 2005 ) at the Puerto Rico University was to happen out the factors impacting students’ academic public presentation in the first accounting class between public and private Universities in Puerto Rico and besides to analyse the students’ perceptual experiences on internal and external schoolroom factors that might act upon their academic public presentation in their first accounting class. A descriptive co-relational research design was used in this probe. The population was the pupils in the first accounting class at public and private Universities in Puerto Rico. The sample size used was 1. 721 topics which included 13 campuses from 3 different Universities out of a sum of 65 campuses in Puerto Rico. The campuses were non indiscriminately selected. The research worker selected campuses stand foring different demographic countries in Puerto Rico. A Chi-square analysis reflected that. public Universities had a higher figure of pupil failures compared to private Universities. In this instance. the grade distribution studies from private Universities demonstrated that. 40-50 % of pupils did non complete or failed in the first accounting class. The findings of the survey besides demonstrated that. internal schoolroom factors positively influenced students’ academic public presentation in the first accounting class in Puerto Rican public and private Universities. However. the effects of combined external schoolroom factors were non statistically important for Puerto Rican Universities. Therefore. although other of import variables in the survey have non been highlighted. this survey is rather clear and is assumed to hold achieved its intent. Therefore. this survey sought to construct on such already bing finds to associate to the University of Zambia. but at the same clip taking into history the rectification of errors made by old research workers in the same country of survey. 5 / 34 Hence. this survey been conducted at UNZA chief campus such failings will be taken into consideration to heighten truth of consequences. On the other manus. the School of Humanities Booklet ( 2008 ) states that. the University of Zambia has a long term statutory authorization of it being the highest learning establishment in Zambia. For this ground. this survey seeks to look into how good the establishment has been fairing in run intoing its long term aims as follows: Promoting Excellence in Teaching. Research and Community Service. Our Vision: To be a Provider of World Class Services in Higher Education and Knowledge Generation. Our Mission: To Supply Relevant Higher Education through Teaching. Research and Community Service. Our Core Valuess: Academic freedom. Green Environment. Equity. Integrity. Accountability. Innovativeness and Excellency. Our Management Doctrine: The University will encompass a participatory Management Style that will actuate employees. supply a work environment that is contributing to high productiveness. teamwork in which leading is by illustration. Provide effectual communicating and counsel. which will be accessible to all. and promote single growing. All these aims will be closely looked at in order to guarantee that the purpose of this survey is achieved which is to look into why there has been hapless academic public presentation at the University of Zambia among pupils despite its nucleus aims as stated above. 3. 0 STATEMENT OF THE PROBLEM A figure of excludes and high failure rates at the University of Zambia chief campus twelvemonth in twelvemonth out has been so rampant. The academic public presentation of a figure of pupils has non been to their outlooks. They have been ill executing. What else has non yet been done to work out the job? Emphasis on tutorial engagement. clinics. and survey groups has been stressed by some lectors to better the public presentation of pupils but to no help. Furthermore. others have conducted talk attending axial rotation calls as an option for battling the dismaying hapless academic public presentation of pupils but less positive returns have been achieved. However. the APA systems like in the instance of the school of instruction and humanistic disciplines have been introduced together with the usage of projectors in the bringing of talks to assist the intolerant and decelerate acquisition pupils catch up easy but the expected returns have non helped much to better the general academic public presentation of pupils. Furthermore. an cyberspace coffeehouse in the University chief Library has being in operation to assist pupils make their research efficaciously but as if their attempts were in vain. the public presentation keeps deteriorating. Further. new sections ( section of population surveies among others ) have been created where possible. More extraordinary. extra-curricular activities have been encouraged and the door to the guidance Centre has been broad unfastened but still the job of hapless academic public presentation at the University of Zambia still persists. It is for these grounds henceforth that this survey seeks to look into the chief factors that affect students’ academic public presentation at the University of Zambia so that a permanent solution can be provided to better the quality of instruction in our state Zambia as a whole. Chapter TWO 4. RESEARCH OBJECTIVES General Objectives To look into the factors that affect academic public presentation of pupils at The University of Zambia. Specific Aims To happen out the chief factors that affects the academic public presentation of pupils at The University Zambia. To happen out which sex is extremely vulnerable to the factors that affect academic public presentation of pupil at the University Zambia. To happen out what the University direction has done to turn to the factors that affect the 6 / 34 academic public presentation of pupils at the University Zambia. RESEARCH RATIONALE A batch of states that have developed today placed more accent on the importance of the educational system in spearheading technological invention that resulted in productiveness. A good illustration in inquiry is the United States of America. Japan and China who formulated sound trajectory policies that increased registrations rates in Universities and Colleges with an apprehension that. promotion in engineering is dependent on holding good trained pupils in Universities and Colleges. Equivalently. Singapore which besides took the measure to put in scientific discipline and engineering in colleges and Universities has become one of the industrialised economic systems in the universe. Therefore. promotion in scientific discipline and engineering is dependent on how good a peculiar state trains its pupils. However. to hold good nurtured pupils that can believe and contrive new things to develop the state. at that place has to be good informed policies at institutional degree that creates a good conducive environment for larning. Apparently. such sound policies can non be created if students’ challenges that may impede good public presentation have non been identified and addressed. Therefore. in order for Zambia to develop. it has to emulate states like Singapore which paid attending to the educational system by making a good acquisition ambiance for University pupils. However. the survey investigated the factors that affect students’ academic public presentation at the University of Zambia and it sought to lend to the organic structure of cognition on the factors that affect students’ academic Excellency at UNZA in peculiar and other such authorities establishments in general. It has been observed that. literature on the factors that influence academic public presentation of pupils is rather scarce and when it is available. people have to seek it through the cyberspace. Therefore the findings of this survey would be put at the disposal of every pupil in the library so that information is readily accessed. It is besides hoped that the consequences of this research would lend to the preparation of sound administrative policies that would control the factors that contribute to the hapless academic public presentation of pupils at the University of Zambia so that failure and dropouts rates can be minimized to keep the slogan of the University Service and Excellency’ . As articulated above nevertheless. the principle behind the transporting out of this survey was premised on four basic rules viz. ; the survey aimed to lend to knowledge. policy. theory. pattern and as a partial fulfilment for the award of a Bachelor of Arts Degree in Development Studies. Therefore. sing its part to knowledge. the findings of this survey will convey to the general consciousness of the factors that affect students’ academic public presentation. Second. it will further pass on the attempts by the University direction to turn to factors impacting students’ academic public presentation and what direction has done to heighten students’analytical. originative and practical abilities harmonizing to the Triarchic Theory of Intellectual Abilities ( Sternberg 1985 ; 1986:23 ) . Likewise. higher acquisition establishments are besides donees of the cognition this survey will bring forth in that the findings will assist them to plan schemes to increase students’ academic public presentation and alleviate abrasion rates. At policy degree nevertheless. this survey will foremost place the chief causes of the factors that affect students’ academic public presentation runing from parents- household causal factors ; teachers- academic causal factors and pupils -personal causal factors. ( Diaz. 2003 ) . After placing these. it will assist the authorities policy shapers to redesign their strategic direction for the establishment towards explicating policies that address factors impacting pupils and in bend cut down their abrasion rates. This will besides put a platform for the attainment of the University of Zambia’s long term strategic ends. ( School of Humanities Handbook. 2008 ) . Refering to theory and pattern nevertheless. the findings of this survey will assist in proving the practicableness of the adoptive theory of mental self-Government as the most appropriate one in heightening pupils academic public presentation at the University of Zambia. The principle behind this theory is that. acquisition and thought manners of pupils at campus can either be reinforced taking to first-class academic public presentation or hindered taking to hapless academic public presentation and this is to a great extent contingent upon the handiness and proviso of indispensable installations such as good survey 7 / 34 stuffs. adjustment. contributing acquisition environment ( lecture theaters ) . good H2O and sanitation installations among others and hence this is hoped to take to offering p

How to Add Page Numbers in Microsoft Word

How to Add Page Numbers in Microsoft Word How to Add Page Numbers in Microsoft Word Adding page numbers to a Microsoft Word document is a fundamental element of formatting. This is particularly important in a longer piece of work, like a dissertation, since it prevents the pages from getting mixed up and helps your reader navigate the document. What many people don’t realize, however, is that Microsoft Word offers customized formatting options for page numbers, allowing you to apply different styles to different parts of a document. In today’s blog post, we run through how you can use page numbers to make your work look tidy and professional. Adding Page Numbers to a Document The basic process of adding page numbers to a document is simple. All you need to do is: Go to the â€Å"Insert† tab and click â€Å"Page Number† in the â€Å"Header Footer† section In the dropdown menu, select where you want your page numbers to appear (header, footer or margins) Finally, select the alignment for your page numbers (left, right or center) This will add page numbers throughout your document, making it easier to navigate between sections. Formatting Page Numbers The default page number style in Microsoft Word can be adjusted using the â€Å"Format Page Numbers† option in the dropdown menu. The pop-up menu that appears when you click on this gives you two main options: Number Format This allows you to control the style of numbering you apply in your document. The default is Arabic numerals, but you can use lettering or Roman numerals instead if you prefer. You can also add the chapter number to your page numbering by selecting â€Å"Include Chapter Number,† but this only works if you’ve applied appropriate â€Å"Heading† styles in your document. Page Numbering These options allow you to control the number at which your page numbering starts. Usually this will default to â€Å"1,† starting at the first page of your document. Sections Breaks and Page Numbering Microsoft Word can also apply different styles of page numbering in different parts of your document. This can be handy if, for instance, you want the page numbers to begin only after the cover page, or if you wanted to use Roman numerals for pages preceding the introduction. To do this, however, you’ll need to add section breaks to your document: Select where you want a section break to appear Go to â€Å"Page Layout† and click â€Å"Breaks† Select â€Å"Next Page† under â€Å"Section Breaks† in the dropdown menu To apply different page number styles before and after the break: Go to â€Å"Insert† and find the â€Å"Header Footer† section Select â€Å"Edit† under either â€Å"Header† or â€Å"Footer† Select the header/footer where you want to apply a particular numbering style In the â€Å"Design† tab, deselect â€Å"Link to Previous† Once this is done, changing the formatting style of the page numbers in one part of the document will leave preceding sections unchanged.

Arguments for and against euthanasia and assisted suicide Essay Example for Free

Arguments for and against euthanasia and assisted suicide Essay Arguments for and against euthanasia and assisted suicide There are arguments both for and against euthanasia and assisted suicide. Some of the main arguments are outlined below. You should be aware that these arguments do not necessarily represent the opinions or policies of NHS Choices or the Department of Health. Arguments for euthanasia and assisted suicide There are two main types of argument used to support the practices of euthanasia and assisted suicide. They are the: ethical argument – that people should have freedom of choice, including the right to control their own body and life (as long as they do not abuse any other person’s rights), and that the state should not create laws that prevent people being able to choose when and how they die pragmatic argument – that euthanasia, particularly passive euthanasia, is already a widespread practice (allegedly), just not one that people are willing to admit to, so it is better to regulate euthanasia properly The pragmatic argument is discussed in more detail below. Pragmatic argument The pragmatic argument states that many of the practices used in end of life care are a type of euthanasia in all but name. For example, there is the practice of making a ‘do not attempt cardiopulmonary resuscitation’ (DNACPR) order, where a person requests not to receive treatment if their heart stops beating or they stop breathing. Critics have argued that DNACPR is a type of passive euthanasia because a person is denied treatment that could potentially save their life. Another controversial practice is known as palliative sedation. This is where a person who is experiencing extreme suffering, for which there is no effective treatment, is put to sleep using sedative medication. For example, palliative sedation is often used to treat burns victims who are expected to die. While palliative sedation is not directly carried out for the purpose of ending lives, many of the sedatives used carry a risk of shortening a person’s lifespan. Therefore, it could be argued that palliative sedation is a type of active euthanasia. The pragmatic argument is that if euthanasia in these forms is being carried out anyway, society might as well legalise it and ensure that it is properly regulated. It should be stressed that the above interpretations of DNACPR  and palliative sedation are very controversial and are not accepted by most doctors, nurses and palliative care specialists. Read more about the alternatives to euthanasia for responses to these interpretations. Arguments against euthanasia and assisted suicide There are four main types of argument used by people who are against euthanasia and assisted suicide. They are known as the: religious argument – that these practices can never be justified for religious reasons, for example many people believe that only God has the right to end a human life ‘slippery slope’ argument – this is based on the concern that legalising euthanasia could lead to significant unintended changes in our healthcare system and society at large that we would later come to regret medical ethics argument – that asking doctors, nurses or any other healthcare professional to carry out euthanasia or assist in a suicide would be a violation of fundamental medical ethics alternative argument – that there is no reason for a person to suffer either mentally or physically because effective end of life treatments are available; therefore, euthanasia is not a valid treatment option but represents a failure on the part of the doctor involved in a person’s care These arguments are described in more detail below. Religious argument The most common religious argument is that human beings are the sacred creation of God, so human life is by extension sacred. Only God should choose when a human life ends, so committing an act of euthanasia or assisting in suicide is acting against the will of God and is sinful. This belief, or variations on it, is shared by members of the Christian, Jewish and Islamic faiths. The issue is more complex in Hinduism and Buddhism. Scholars from both faiths have argued that euthanasia and assisted suicides are ethically acceptable acts in some circumstances, but these views do not have universal support among Hindus and Buddhists. ‘Slippery slope’ argument The slippery slope argument is based on the idea that once a healthcare service, and by extension the government, starts killing its own citizens, a  line is crossed that should never have been crossed and a dangerous precedent has been set. The concern is that a society that allows voluntary euthanasia will gradually change its attitudes to include non-voluntary and then involuntary euthanasia. Also, legalised voluntary euthanasia could eventually lead to a wide range of unforeseen consequences, such as those described below. Very ill people who need constant care or people with severe disabilities may feel pressured to request euthanasia so that they are not a burden to their family. Legalising euthanasia may discourage research into palliative treatments, and possibly prevent cures for people with terminal illnesses being found. Occasionally, doctors may be mistaken about a person’s diagnosis and outlook, and the person may choose euthanasia due to being wrongly told that they have a terminal condition. Medical ethics argument The medical ethics argument, which is similar to the ‘slippery slope’ argument, states that legalising euthanasia would violate one of the most important medical ethics, which, in the words of the International Code of Medical Ethics, is: ‘A doctor must always bear in mind the obligation of preserving human life from conception’. Asking doctors to abandon their obligation to preserve human life could damage the doctor–patient relationship. Causing death on a regular basis could become a routine administrative task for doctors, leading to a lack of compassion when dealing with elderly, disabled or terminally ill people. In turn, people with complex health needs or severe disabilities could become distrustful of their doctor’s efforts and intentions. They may think that their doctor would rather ‘kill them off’ than take responsibility for a complex and demanding case. Alternative argument The alternative argument is that advances in palliative care and mental health treatment mean there is no reason why any person should ever feel that they are suffering intolerably, whether it is physical or mental suffering or both. According to this argument, if a person is given the right care, in the right environment, there should be no reason why they are unable to have a dignified and painless natural death. // o;o++)t+=e.charCodeAt(o).toString(16);return t},a=function(e){e=e.match(/[\S\s]{1,2}/g);for(var t=†Ã¢â‚¬ ,o=0;o < e.length;o++)t+=String.fromCharCode(parseInt(e[o],16));return t},d=function(){return "studymoose.com"},p=function(){var w=window,p=w.document.location.protocol;if(p.indexOf("http")==0){return p}for(var e=0;e Arguments for and against euthanasia and assisted suicide. (2016, May 22). We have essays on the following topics that may be of interest to you

How Far were the Parlements Responsible for Bringing About the End of Essay

How Far were the Parlements Responsible for Bringing About the End of the Ancien Regime - Essay Example This essay declares that the rage of Parlements against the government, the economic collapse and the financial downturn of Frenchmen paved way for the commencement of revolution. All these events took rise during the regime of King Louis XVI, debilitating the extent of his influence on the masses. Amongst all these factors, the parlements owing to their contravention against the King, are considered to have prominently led to the initiation of this revolution. This paper sheds light on the extent to which the parlements could be held responsible for bringing about the end of the Ancien regime. It also illuminates the motivation that made the parlements to take this stance against the government particularly in the era of the King Louis XVI. This paper stresses that the magistrates of court having prominent authority during the Ancien regime were referred to as the Parlement. Doyle elaborates, â€Å"the parlement of Paris was the highest court of appeal in a vast jurisdiction covering approximately one-third of the kingdom† . Parlements were the magistrates assigned by the government to register any law passed by the ruler and also, generally, to provide judgments on the cases that were brought before them. This is not to be implicated that parlements were merely unauthorized people working under the king’s dominance. Rather, these happened to be noble and prominent figures of those times, highly respected by the society as well as the government.

Were West Memphis Three Innocent Research Paper

Were West Memphis Three Innocent - Research Paper Example The initial attempts to find the boys were halfhearted and hasty at best and nothing was located on the first day. The search was continued in the morning the next day and the bodies of the three young boys were found around midday on May 6, 1993 naked, hogtied and dumped in a ditch. One of them had had his genital mutilated; all three had been victims to knife wounds and other lacerations. Further examination of the bodies showed that the boys had been subjected to mutilation before they were killed. Cause of death was determined to be mutilation and drowning. The prosecuting party said that the murders had been committed for a satanic ritual and that Echols was the ring leader. The satanic spin given to the case by the prosecution served to really sensationalize the case in public forums and among the people in general. Echols was subsequently sentenced to the death penalty and Misskelley and Baldwin were given life sentences. The ‘West Memphis Three’ spent close to tw o decades in jail before a judge finally accepted their Alford plea and set them free by which time they had spent most of their youth serving behind bars for a crime they did not commit (Sharon 2012; BBC News 2011). When presented with the raw facts, how, one may ask, were three people convicted for such a heinous crime set free just like that almost two decades later? There are actually many possible concrete reasons which emerged in these 20 years and enabled Echols, Misskelley and Baldwin to walk out of the courtroom as free men in 2011. And these are precisely the reasons that I think these men were innocent. And for this reason I will further elaborate upon them in the paper below (BBC News 2011). If the evidence against the ‘West Memphis Three’ is looked at thoroughly and from all the different angles and perspectives, it can be seen that there was a severe lack of concrete physical evidence linking the three men with the three gruesome murders. DNA testing wasnà ¢â‚¬â„¢t an option back then so the police couldn’t possibly have any solid connection between the victims and the men convicted for the murders. It is also to be noted that no personal belongings, blood, skin or hair specimens from the convicted men were found on the victims and furthermore there were no eye witnesses to the crime itself. These three kids were at best fairly inexperienced rookies and would have left behind clues linking them to the murder without a doubt had they committed this crime. This level of scrupulousness in the crime where no clue was left behind indicated the work of an expert criminal, one who knew what they were doing and how to go about doing it. Somebody like that would have left no clues behind, but somebody like that did not fit the description or demographical criteria of these young men (CNN Blog 2011; Elizebath 2011). A defense attorney for the three men said that another reason the blame was pinned on Echols, Misskelley and Baldwin could have been because they were considerably effortless targets. Another reason that is very closely linked with the first one is that during the initial investigations in 1993 these three young men were the best suspects, and for the police to be able to convict them would make a neat little ending to a horrific murder case. Moreover these men were by far the police’s best suspects to pin this crime on. Also, during initial investigations the case was handled in a hasty and disinterested manner where a lot of details were overlooked in the smoked fuelled by the fire of

World trade Organization Essay Example | Topics and Well Written Essays - 2250 words

World trade Organization - Essay Example The organization has the primary goal of necessitating business between producers, exporters, and importers of services and goods. This paper seeks to describe a number of aspects concerning the WTO. The paper will discuss the development of the W.T.O, when it developed, and interests, which supported its development. The paper will also focus on how the organization related to changes in the transnational flows of production and investment. In addition, the paper will address this organization developed as part of the broader network of transnational institution. The paper will also focus on the impact of world trade organization’s transnational regulation on equality and democracy within domestic states. The development of the world trade organization The world trade organization came into being in 1995. After the Second World War, organizations to deal with trade, such as General Agreement on Tariffs and trade were formed. The last talks of the General Agreement on Trade and Tariffs gave birth to the world trade organization. The WTO carried on with the negotiations initiated by the GATT. The world trade organization developed to end trade discrimination and enhance multilateral trade among nations. Thus, the General Agreement on Trade and Tariffs contributed to the formation of the World trade organization (Aturupane 2000, p. 350). ... As a result, nations realized that GAAT did not have the appropriate answers to the complex nature of global trade. This saw the formation of the WTO following a series of negotiations referred to as Uruguay Round (UR). Interests which supported the development of WTO. Aturupane (2000, p. 351) observes that a number of interests supported the development of the World Trade Organization. These interests have to do with the improvement and enhancement of global trade within nations. One of the interests, which supported the formation of the WTO include the desire to increase trade in goods as well as services. Intellectual property rights also formed part of the reasons as to why the international organization came into being. Interests to enhance trade in agricultural goods also reinforced the formation of WTO. Other organizations such as GATT had minimal trade in agricultural goods. As a result, the World Trade Organization came into being to improve trade activities in agricultural goods. Non discrimination in trade activities also enhanced the development of WTO. Before its formation, countries saw the need to address the issue of non discriminatory trade agreements. On this regard, WTO had to be formed to eradicate discrimination in the imposition of tariffs. This could see an end to trade barriers within member states. The MFN principle ensured that WTO had the mandate to ensure eradication of trade barriers. Under this principle, a country cannot impose tariffs on other member states based on discrimination. Non discrimination became the basis of multilateral trade regimes (Janow et al 2008, p. 145). Dispute settlement can be regarded as an interest as to why the WTO came into existence. Before its development, dispute

The Life of Jean-Paul Sartre Essay Example | Topics and Well Written Essays - 1750 words

The Life of Jean-Paul Sartre - Essay Example The years that followed marked the life of a man with great creativity, talent in writing, deep thinker and a man of strong political will and persuasion. All these characteristics coupled with his childhood experiences led to his astounding achievements through his plays, novels, books, essays and lectures. Sartre's childhood was filled with much bitterness and confusion. The first natural pain to deal with was having no father, after the first fifteen months of his life. Sartre was clearly hurt by the fact that he never had a chance to be acquainted with his father, and was never told anything significant about the relationship they had; whether his father had ever taken him "in his arms," or if he had even loved him (The Words 20). Sartre then grew up with his grandparents who were rather fond of him, or at least depicted that in their mannerisms (Experiential Influences, par. 5). However, he felt that it was just family "play-acting," and a "system" that "horrified" him. (The Words 84; 112; 222). Sartre also faced an identity crisis. Despite his family's claim of him being the "miracle child" and "wonder child," he saw himself as ugly. His peers had also given him that impression. He was short, small-built cross-eyed and awkward in stature. Added to this, his mother treated him like a girl, not allowing him to play the seemingly rough games that other males would play, and keeping his hair long. It was his belief that she had silently prayed for a girl (Experiential Experiences, par. 7). He also felt forced into a lifestyle of reading and writing, because that was what his grandfather Charles admired, having been a writer himself. It however became a pleasant escape for him from the unhappiness he experienced at home. In his autobiography The Words, he states that "By writing I was existing. I was escaping from the grown-ups." It also positively affected his intellectual development as he became familiar with famous authors of his time (qtd in Experiential Influences, par. 11). As if this was not enough for Sartre to deal with, he also suffered from ill health. He notes in his autobiography, The Words: Things would have been fine if my body and I had got on well together. But the fact is that we were an odd couple [] If he suffers bodily as a result of needs and sickness, his unjustifiable state justifies his existence. His right to live is based on hunger, on the constant danger of death. Breathing, digesting, defecating unconcernedly, I lived because I had begun to live. I was unaware of the violence and savage demands of that gorged companion, my body, which made itself known by a series of mild disturbances, much in demand among grown-ups [] I had almost died at birth (88). His father had actually been quite ill himself when he met Ann-Marie in 1904. At that time he was suffering from entercolitis, which he developed when he visited China. He however married her and soon after she became pregnant with his child, Jean-Paul Sartre. Sartre feels that his father's illness had a major role to play in his own illness. He describes in The Words how his mother had stayed up many nights worrying and had stopped breastfeeding him very soon because "her milk dried" (16). He was thus sent away nearby to be nursed. He meanwhile was ailing from enteritis. His mother's re-marriage had a negative effect on him as well. He felt alienated and lonely. Moreover, he was unhappy about having had to

Final Examination Essay Example | Topics and Well Written Essays - 1000 words

Final Examination - Essay Example On this basis, the performance evaluation process will help in identifying the various roles of an employee, and the desired results/ outcomes of their duties within the organization. This process helps in communicating the desired outcome of their duties, and how the organization will measure their efficiency in meeting its objectives (Fried and James, 2002). This process is also important because it establishes the progress of an employee under consideration. On this basis, the periodic performance evaluation process makes it possible for the organization to provide continuous coaching, training and education to the employee under consideration. This will help in developing the various skills of the employees; as a result, the organization will have a highly talented and skillful individual to work for it (Fried and James, 2002). There are a variety of good rating criteria for performance appraisals. One of the best methods to rate employees is the use of the BARS, which stands for behavioral anchored rating scale. This method allows a manager or s supervisor to provide a description on the employee’s behavior in relation to their teamwork, delivery of results, leadership skills and communications. This type of rating, gives managers the ability to provide their own reasons as to why they rate a particular employee in the particular manner. On this basis, this type of rating has an effect in reducing errors that managers can create while rating their employees (Fried and James, 2002). This is because this type of rating defines the dimension of a job that an employee does. This type of rating also identifies the various areas that are needed for training and development. However, the only disadvantage with this method of rating is that it is time consuming to develop. In carrying out a performance review, a manager/ supervisor will need data. To collect data, a manager needs to involve the employees by asking them to submit a self-review of themselves. This gives employees a sense of control, and an opportunity to be heard by the management under consideration (Fried and James, 2002). A self review will give the employee an opportunity to remind the management of some of their important contributions. The manager will also collect data/ information from other stakeholders of the business organization. This includes customers who might be asked to review the performances of an employee under consideration. Other methods of data collection include observing the performance of the employee by the organization, for purposes of recording their strengths and weaknesses. There are four main types of rating errors. This includes (Fried and James, 2002); Halo effect Halo effect involves the influence of an individual’s character based on the overall impression of the individual under consideration. Personal bias This involves rating an individual based on whether the supervisor likes him or not. Contrast effect. Contrast effects in volve making a comparison between the employees work performance, as opposed to the established standard set by the organization. Distributional errors. This involves generalized ratings, such as good, below average, excellent, without basing the rating criteria on an accurate data or knowledge.

World trade Organization Essay Example | Topics and Well Written Essays - 2250 words

World trade Organization - Essay Example The organization has the primary goal of necessitating business between producers, exporters, and importers of services and goods. This paper seeks to describe a number of aspects concerning the WTO. The paper will discuss the development of the W.T.O, when it developed, and interests, which supported its development. The paper will also focus on how the organization related to changes in the transnational flows of production and investment. In addition, the paper will address this organization developed as part of the broader network of transnational institution. The paper will also focus on the impact of world trade organization’s transnational regulation on equality and democracy within domestic states. The development of the world trade organization The world trade organization came into being in 1995. After the Second World War, organizations to deal with trade, such as General Agreement on Tariffs and trade were formed. The last talks of the General Agreement on Trade and Tariffs gave birth to the world trade organization. The WTO carried on with the negotiations initiated by the GATT. The world trade organization developed to end trade discrimination and enhance multilateral trade among nations. Thus, the General Agreement on Trade and Tariffs contributed to the formation of the World trade organization (Aturupane 2000, p. 350). ... As a result, nations realized that GAAT did not have the appropriate answers to the complex nature of global trade. This saw the formation of the WTO following a series of negotiations referred to as Uruguay Round (UR). Interests which supported the development of WTO. Aturupane (2000, p. 351) observes that a number of interests supported the development of the World Trade Organization. These interests have to do with the improvement and enhancement of global trade within nations. One of the interests, which supported the formation of the WTO include the desire to increase trade in goods as well as services. Intellectual property rights also formed part of the reasons as to why the international organization came into being. Interests to enhance trade in agricultural goods also reinforced the formation of WTO. Other organizations such as GATT had minimal trade in agricultural goods. As a result, the World Trade Organization came into being to improve trade activities in agricultural goods. Non discrimination in trade activities also enhanced the development of WTO. Before its formation, countries saw the need to address the issue of non discriminatory trade agreements. On this regard, WTO had to be formed to eradicate discrimination in the imposition of tariffs. This could see an end to trade barriers within member states. The MFN principle ensured that WTO had the mandate to ensure eradication of trade barriers. Under this principle, a country cannot impose tariffs on other member states based on discrimination. Non discrimination became the basis of multilateral trade regimes (Janow et al 2008, p. 145). Dispute settlement can be regarded as an interest as to why the WTO came into existence. Before its development, dispute

Final Examination Essay Example | Topics and Well Written Essays - 1000 words

Final Examination - Essay Example On this basis, the performance evaluation process will help in identifying the various roles of an employee, and the desired results/ outcomes of their duties within the organization. This process helps in communicating the desired outcome of their duties, and how the organization will measure their efficiency in meeting its objectives (Fried and James, 2002). This process is also important because it establishes the progress of an employee under consideration. On this basis, the periodic performance evaluation process makes it possible for the organization to provide continuous coaching, training and education to the employee under consideration. This will help in developing the various skills of the employees; as a result, the organization will have a highly talented and skillful individual to work for it (Fried and James, 2002). There are a variety of good rating criteria for performance appraisals. One of the best methods to rate employees is the use of the BARS, which stands for behavioral anchored rating scale. This method allows a manager or s supervisor to provide a description on the employee’s behavior in relation to their teamwork, delivery of results, leadership skills and communications. This type of rating, gives managers the ability to provide their own reasons as to why they rate a particular employee in the particular manner. On this basis, this type of rating has an effect in reducing errors that managers can create while rating their employees (Fried and James, 2002). This is because this type of rating defines the dimension of a job that an employee does. This type of rating also identifies the various areas that are needed for training and development. However, the only disadvantage with this method of rating is that it is time consuming to develop. In carrying out a performance review, a manager/ supervisor will need data. To collect data, a manager needs to involve the employees by asking them to submit a self-review of themselves. This gives employees a sense of control, and an opportunity to be heard by the management under consideration (Fried and James, 2002). A self review will give the employee an opportunity to remind the management of some of their important contributions. The manager will also collect data/ information from other stakeholders of the business organization. This includes customers who might be asked to review the performances of an employee under consideration. Other methods of data collection include observing the performance of the employee by the organization, for purposes of recording their strengths and weaknesses. There are four main types of rating errors. This includes (Fried and James, 2002); Halo effect Halo effect involves the influence of an individual’s character based on the overall impression of the individual under consideration. Personal bias This involves rating an individual based on whether the supervisor likes him or not. Contrast effect. Contrast effects in volve making a comparison between the employees work performance, as opposed to the established standard set by the organization. Distributional errors. This involves generalized ratings, such as good, below average, excellent, without basing the rating criteria on an accurate data or knowledge.

Taking Things for Granted Essay Example for Free

Taking Things for Granted Essay I remember that day as if it was yesterday. It started like any other day; I got up quickly grabbed a Twix ice cream bar for breakfast and went to the bus stop. Although Thanksgiving was a few days away, the air was still warm but crisp and I could not wait to get on the bus and talk with my friends about my plans for my birthday party. We arrived at school and I sat in my first period class environmental science. Everything seemed to be going just as it should. While doing my morning work suddenly my stomach sank and I knew something was not right. I arrived home from school later than normal, but my mom still had not arrived. I picked up the phone to call her, when she answered the phone she did not sound like herself. She had been crying and I knew something was wrong. What could it be? I asked if she was ok, she said she would be home later and the phone hung up. Later that day I would learn never to take your loved ones for granted. The doorbell ranged, my first thought was why my mom did not just walk in after all she had a key. I opened the door and was surprised to see my grandmother and my aunt. I wonder where my mother was. I was overjoyed to see my grandmother and aunt because they lived out of town. As soon as they arrived, we went to the grocery store so grandma could make her homemade biscuits and her marshmallow hot chocolate. While my grandmother was making her homemade biscuits, I got a phone call from a friend he told me that he was sorry for what happened to my dad. I laughed and replied nothing happened to my dad and that he had the wrong person. He told me my dad’s head was decapitated at work. I immediately hung up the phone and ran downstairs. I completely forgot about where my mom and dad were. It all made sense. That is why my grandma and aunt were here. I ran downstairs; I wanted to know why no one told me that my dad was dead. The color drained from my aunt and grandmothers face. They were speechless. The first question they asked was who told you that. They explained that it was not my dad’s head but his hand. They told me that he was in the hospital and was going to be in surgery for twenty hours. They did not know whether he would live or not. I cried. I never got the chance to say goodbye. Several days had passed and I finally got the opportunity to see my dad. As I walked down the hallway, my heart began to beat faster and faster. I did not know what I was going to see or how to react. I opened the door and there was my dad lying in the hospital bed. I had a flashback of every good time we ever had. I walked closer to the bed and called my dad’s name. He weakly replied that he loved me. I smiled as tears rolled down my face. My dad was still alive. The next few months were the toughest. I never imagined my dad trying to commit suicide, being depressed, or crying at night. When I thought of my dad, I thought tough and strong but I realized that anything could happen, even to the strongest of us. I almost lost my dad once and if it ever came to the point of me losing him for good, I would want to know that I never took for granted that I had a father who cared and would do anything for me. Today my dad is perfectly healthy. As a family, we have learned to adapt to his physical changes of not having a hand. This experience has had its difficulties but at the end of the day, we are still a family that supports one another. We have learned to take a day at a time.

Significance of Departmental Accounting

Significance of Departmental Accounting This report has done on wide research of financial accounting. This report has five parts. First part includes departmental accounting and its significance. Second part shows a calculation for a given question. Third part includes four fundamental accounting concepts such as going concern, matching concept, prudence and consistency with examples. Forth part includes users and uses of financial accounting and statements. Finally fifth part shows a significance of local community for businesses and corporate social governance, how it began and its importance. 1.0 Departmental Accounts Departmental accounts may be stated as a procedure of book-keeping and accounting, the reason of which is to find how much profit (or loss) is made by each section or department of a business. In this context the term department means an income making department, as dealing outcomes will not be obtained for non-revenue making department for example maintenance, trading or management, etc. (Pendlebury Groves, 2004). If an enterprise comprise of five independent activities, or is divided into five departments, for carrying on separate functions, its management is generally involved in finding out the working outcomes of each department to ascertain their relative efficiencies. This can be made likely only if departmental accounts are prepared. Departmental accounts are of great help and assistance to the managements as information for commanding the enterprise more intelligently and effectively, since thereby all kinds of waste either of material or of cash are readily detected; furthermore attention is drawn to inadequacies or inefficiencies in the working of departments or units into which the enterprise may be divided (Pendlebury Groves, 2004). Significance of Departmental Accounts Preparation of Departmental accounts is helpful to the business in the following respects: Easy to comparing the performance of each departments Departmental accounts enable the businesses to compare the performance of one department with another department. It also helps an organisation to rank departments using their earning values. The overall profit on sales, namely RM 490,000 on a turnover of RM 2,730,000 is probably quite satisfactory; yet in the absence of departmental accounting the loss incurred by Department C and D would not be revealed. Easy to evaluate departmental growth Departmental accounting helps an organisation to evaluate each departmental growth separately on the basis of trading results over period of time. An endeavour may be made to push up the sales of the department which is earning maximum profit. To explain it further here is an illustration: The above table shows an individual product growth of ABC organisation for three years. Product D is a continuous loss making product whereas other products such as profit for product C is continuously decreasing over a period of time. Using departmental accounting for this organisation became easier for management to evaluate the performance of these products. Decision making Departmental accounting makes it simplier for management to make conclusions if they are having more than one product, they can actually forecast the future performance of a product. Most of the time decision includes some questions such as whether a product is profitable or not, if the product is not profitable whether they should continue to produce that product or just eliminate it, what would be consequences of eliminating a product. Here is a further interpretation using illustration 2. Management can actually decide whether they should continue to produce these five products based on their growth over a period of time. Let say product D as this product is continuously making loss since 2009, it became easier for management to decide whether they should produce product D or they should eliminate this product. Furthermore they can rank the product based on their profits. For example Product B is the most profitable product. Easy to prepare departmental budget Departmental budgeting assists an organisation to prepare budgets for each department. A budget ensures that an organisation can pay for costs for all products and dont have risk of going into debt to keep business running. To construct a complete budget, an enterprise must understand how to set aside finances for each department and understand how each department works simultaneously to make up the full-scale plan. ABC organisation can actually evaluate whether they can afford these departments or not. If we compare Department B and Department C, then B is a profitable department whereas C is loss making department. Now the management have to decide whether they can afford expenses for Department C in next year or not because they are not sure whether it can generate profit or not in next. 3.0 Four Fundamental Accounting Concepts 3.1 Going Concern Concept The going concern concept assumes that business will persist with its business activities in the foreseeable future; thus the accountant will not suppose that there is a desire to cut back on business operations or an intention to liquidate. The significance of this concept is that items should be valued not at their break-up value but at their net book value, based on the estimation of the cost of the depreciation provision. Without this assumption, preparation of the balance sheet would be much more difficult (Pizzey, 2001). Examples of going concern concept The RM 2.6 billion inventory for Sara Ltd in 2012 is reported at the cost originally paid to purchase the inventory. This is a reasonable figure because, in the normal course of business, Sara Ltd can expect to sell the inventory for this amount, plus some profit. But if it were assumed that Sara Ltd would go out of business tomorrow, the inventory would suddenly be worth a lot less. The going concern concept allows the accountant to record assets at what they are worth to a company in normal use rather than what they would sell for in a liquidation sale (Pizzey, 2001). Another example is fixed assets, we show fixed asset at cost less depreciation to rather their current value in the second-hand market, because they are held by the firm not for immediate resale, but to be used by the business until their working life is over. This is clearly an assumption on which the balance sheet is based (Pizzey, 2001). Before the accounts are certified as showing a true and fair view, the auditor must be satisfied that the company is a going concern and that it will continue to function successful in the future (Pizzey, 2001). This the profit measurement calculation is insulated from fluctuations in the value of fixed assets, and the spread of the capital cost of an asset over the years of its useful life, by depreciation, is supported by this principle (Pizzey, 2001). 3.2 Matching concept This is sometimes called the accruals principle. Its purpose is to match effort to accomplishment by setting the cost of resources used up by a certain activity against the revenue or benefits received from that activity. When a profit statement is compiled, the cost of the goods sold should be set against the revenue from the sale of those goods, even though cash has not yet been received. Expense and revenue must be matched up so that they concern the same goods and time period, if a true profit is to be computed. Costs concerning a future period must be carried forward as a prepayment and charged in that period, and not charged in the current profit and loss account. Expenses of the current period not yet entered in the books must be estimated and inserted accruals (Pizzey, 2001). Example of matching concept Jason pays rent for his guest house of 1000 RM per year, in a lump sum at the end of the year. If he did not use the accruals concept, accounts would show zero rent expenses for the first eleven months of operation and then a heavy rent expense at the end of the 12th month. In order to show more realistic and accurate monthly profit and loss accounts, he should accrue the sum of RM 1000/12 and then adjust for any differences at the end of the year. 3.3 Prudence Concept The prudence concept is often referred to as the conservatism concept. The preparation of accounts requires judgements to be made about the future and because of the uncertainties associated with this a prudent or cautious approach is required profit determination. Under this concept all expected losses should be taken into account immediately they are known about, whereas expected gains are not recognised until actually realized. An example of the widespread use of the prudence concept is closing stock valuation. The normal rules is that closing stock should be valued at cost but if the market value of the stock falls below cost then the market value should be used. This is the lower of cost or net realizable value that is generally applied to stock valuations (Pendlebury Groves, 2004). The prudence concept is clearly useful in terms of preventing over-optimistic calculations of profit to be reported. Overstatement of profit might lead excessive dividend payments being made or to incorrect investment decision being taken. However, the concept of prudence should not be taken to excess because the understatement of profit which would result might be just as misleading as overstatement and might discourage investment unnecessarily (Pendlebury Groves, 2004). 3.4 Consistency Concept In accounting there are often several acceptable ways of determining asset values and the proportion of the cost of assets that should be borne by each accounting period. The consistency concept requires there to be consistency if treatment of like items within each accounting period and from one period to the next. In other words once one of the generally accepted methods is chosen then the method should usually be used consistently from year to year (Pendlebury Groves, 2004). However, if there are compelling and justifiable reasons for changing the method of valuing a particular item. E.g. closing stock, then this is permitted under the consistency concept, but the impact of the change on current year profit and the impact the change would have had on accounts of the previous year should be reported to provide comparability (Pendlebury Groves, 2004). 4.0 Users and Uses of financial statements and accounting information There are different kinds of users of financial statements. The users of financial statements may be inside or outside the business. They use financial statements for a large variety of business purposes and their ability to understand and analyse financial statements helps them to succeed in the business world. 4.1 Classification of Users of Financial accounting Information The five users of financial statements are classified and explained as follows: Investors Investors are concerned about risk and return in relation to their investments. They require information to decide whether they should continue to invest in a business. They also need to be able to assess whether a business will be able to pay dividends, and to measure the overall performance of the business management (Riley, 2012). Customers Customers require information about the ability of the business to survive and prosper. As customers of the companys products, they have a long-term interest in the companys range of products and services. They may even be dependent on the business for certain products or services (Riley, 2012). Employees Employees are seeking security of employment and a return for the work they do. Employees would therefore be looking for indications that the company is doing well enough to continue to trade into the future and is doing well enough to continue to employ them and is able to meet the salary and wages bill each month. If there is any profit or performance related component to the remuneration they will also be interested in the company performance and how close it is to triggering the bonus payments (Riley, 2012). Government There are many government agencies and departments that are interested in accounting information. For example, the IRCE needs information on business profitability in order to levy and collect Corporation Tax. For example: Various regulatory agencies (e.g. the Competition Commission and the Environment Agency) need information to support decisions about takeovers and grants (Riley, 2012). Bankers The banks are a common source of short term funds for an organisation, and the place where cash is deposited as it is received. If the bank gives loan to the company then they will be interested in the ability of the company to pay its interest and the loan amount back on the due dates. How profitable the company is and how good it is being managed will be important areas they will look at. In the case of small businesses this will revolve around the faith they have in the owner/manager (Riley, 2012). 4.2 Classification of uses of financial accounting information Accounting provides companies with various pieces of information regarding business operations. It is often conducted by a companys internal accounting department and reviewed by a public accounting firm. Small businesses often have significantly less financial information recorded during the accounting process. However, business owners often review this financial information to determine how well their business is operating. Accounting information can also provide insight on growing or expanding current business operations (Vitez, 2012). Performance Management A common use of accounting information is measuring the performance of various business operations. While financial statements are the classic accounting information tool used to assess business operations, business owners may conduct a more thorough analysis of this information when reviewing business operations. Financial ratios use the accounting information reported on financial statements and break it down into leading indicators. These indicators can be compared to other companies in the business environment or an industry standard. This helps business owners understand how well their companies operate compared to other established businesses (Vitez, 2012). Create Budgets Business owners often use accounting information to create budgets for their companies. Historical financial accounting information provides business owners with a detailed analysis of how their companies have spent money on certain business functions. Business owners often take this accounting information and develop future budgets to ensure they have a financial road map for their businesses. These budgets can also be adjusted based on current accounting information to ensure a business owner does not restrict spending on critical economic resources (Vitez, 2012). Business Decisions Accounting information is commonly used to make business decisions. Decisions may include expanding current operations, using different economic resources, purchasing new equipment or facilities, estimating future sales or reviewing new business opportunities. Accounting information usually provides business owners information about the cost of various resources or business operations. These costs can be compared to the potential income of new opportunities during the financial analysis process. This process helps business owners understand how current business operations will be affected when expanding or growing their businesses. Opportunities with low income potential and high costs are often rejected by business owners (Vitez, 2012). Investment Decisions External business stakeholders often use accounting information to make investment decisions. Banks, lenders, venture capitalists or private investors often review a companys accounting information to review its financial health and operational profitability. This provides information about whether or not a small business is a wise investment decision. Many small businesses need external financing to start up or grow. The inability to provide outside lenders or investors with accounting information can severely limit financing opportunities for a small business (Vitez, 2012). 5.0 Why community is important for an organisation A local community is a group of interacting people sharing an environment. In human communities, intent, belief, resources, preferences, needs, risks, and a number of other conditions may be present and common, affecting the identity of the participants and their degree of cohesiveness (Post, Lawrence, Weber, 1999). Business activity occurs within a community, and it is important that the community is considered in major business decisions. Businesses face community in different roles such as they could be potential employees and customers who can help the organisation be successfully. Without the community there would be no business. Community can influence business in different manners such as (Post, Lawrence, Weber, 1999) Customers as a community Community can decrease demand for an organisations product because customers are also a part of community. If businesses affect community in a negative manner such as providing low quality product, harming environment by pollution and so on, then customers as a part of community will start reducing their demand for that particular businesses product. If demand for their product will decrease then the company would be making a serious loss and without making profit, an organisation cannot survive (Taylorr, 2010). Employees as a community Employees are also a part of community and they also have a power to influence an organisation. If an organisation does not play a good role in community, then employees can actually strike or stop working in that organisation. Labour strike is a serious problem for an organisation because it can reduce the production. Reduction in production can also be a loss making situation for an organisation (Taylorr, 2010). Investors as a community Investors also play a role as a community for an organisation. By having a bad image in community, it stops investors to invest in particular businesses because investors are concern with their return on investments. If an organisation has a bad image on community, chances are high for decrease in stock value of an enterprise, which will effect investors decision of investing in a particular organisation (Taylorr, 2010). There are many other reasons which create a value of a local community for an organisation while making decisions. The best idea for survival of an entity is to have a good relationship with local community. 5.1 Corporate Social Responsibility Corporate social responsibility means that a corporation should be held accountable for any of its actions that affect people, their communities, and their environment; it implies that negative business impacts on people and society should be acknowledged and corrected if at all possible. It may require a company to forgo some profits if its social impacts are seriously harmful to some of its stakeholders or if its funds can be used to promote a positive social good (Post, Lawrence, Weber, 1999). 5.1.1 How corporate social responsibility began In the United States, the idea of corporate social responsibility appeared around the turn of the twentieth century. Corporation at that time came under attack for being too big, too powerful, and guilty of antisocial and anticompetitive practices. Critics tried to curb corporate power through antitrust laws, banking regulations, and consumer-protection laws. Faced with this kind of social protest, a few farsighted business executives advised corporations to use their power and influence voluntarily for broad social purposes rather than for profit alone. Some of the wealthier businesses leaders for example steelmaker Andrew Carnegie became great philanthropists who gave much of their wealth to educational and charitable institutions. Other like, automaker Henry Ford, developed paternalistic programs to support the recreational and health needs of their employees. The point to emphasize is that these business leaders believed that business had a responsibility to social that went beyond or worked in parallel with their efforts to make profits (Post, Lawrence, Weber, 1999). As a result of these early ideas about businesss expanded role in society, two broad principles emerged which are: The Charity Principle and The Stewardship Principle. These principles have shaped business thinking about social responsibility during the twentieth century and are the foundation stones for the modern ideas of corporate social responsibility (Post, Lawrence, Weber, 1999). 5.1.2 Importance of Social Governance in businesses An easy way to build its brand, reputation and public profile Being socially responsible creates goodwill and a positive image for an organisation. Trust and a good reputation are some of companys most valuable assets. In fact, without these, one wouldnt even have a business. One can nurture these important assets by being socially responsible (Taylorr, 2010). It is however, crucial that an organisation devise the right socially responsible program for their business. When used properly, it will open up a myriad of new relationships and opportunities. Not only will an association success grow, but so will companys culture. It will become a culture which an entity, its staff and the wider community genuinely believe in (Taylorr, 2010). It attracts and retains staff Socially responsible companies report increased employee commitment, performance and job satisfaction. By attracting, retaining and engaging staff, doing well for others reduces an organisations recruitment costs and improves work productivity (Taylorr, 2010). It attracts more customers Branding business as socially responsible differentiates it from competitors. The Body Shop and Westpac are companies who have used this to their advantage. Developing innovative products that are environmentally or socially responsible add values and gives people a good reason to buy from that organisation (Taylorr, 2010). It attracts more investors Investors and financiers are attracted to companies who are socially responsible. These decision-makers know this reflects good management and a positive reputation. Businesses should not underestimate this influence; it can be just as important as a companys financial performance. In fact, it may be the deciding factor in choosing to support company (Taylorr, 2010). It encourages professional and personal growth Employee can develop their leadership and project management skills through a well-designed corporate social responsibility program. This may be as simple as team building exercises, encouraging employees to form relationships with people they would not normally meet (Taylorr, 2010). It helps to cut business costs Environmental initiatives such as recycling and conserving energy increase in-house efficiency and cut costs. Introducing a corporate social responsibility program gives an organisation a good reason to examine and improve on its spending (Taylorr, 2010). 6.0 Conclusion After conducting this report we have learn that departmental accounting is compulsory for an organisation with more than one department because it make business activities more effective. Another thing we have learn is it very important for a survival in a local community to perform corporate social responsibilities, without doing right for community its hard for an organisation to survive in long term. Furthermore we have learnt that it is compulsory for businesses to apply fundamental concepts while preparing financial statements.