History of the U.S. Income Tax Essay

The personal duty of the United States of America, be it government, state and nearby, has changed after some time. Various conditions pushed the legislature to make tax collection and to revise the current tax assessment laws. During the pre-Revolutionary War period during the 1700s, charges were not forced by the pioneer government as their requirement for charge income didn't exist. The settlements, then again, had more noteworthy duties hence, had more prominent requirement for charge income. Along these lines, various sorts of expenses were forced by the states. The southern states forced assessments on imports and fares while the center provinces forced duties on property and a survey charge on every grown-up male. The New England states, then again, gathered expenses through property charges, personal assessments and extract charges. At the point when the English Parliament understood the requirement for cash to pay for the French war, it forced diverse duties to the American provinces through the Stamp Act which was sanctioned in 1765. Later on, this Stamp Act was updated to incorporate expenses for licenses, papers, authoritative records and playing a game of cards. The Townsend Act was later on sanctioned by the Parliament to incorporate assessments for paint, tea and paper . Following a time of covering charges, there was a lot of protection from the expense forced by the Parliament. During the Boston Tea Party in 1773, pioneers, dressed as Native Americans, tossed 342 chests of tea from a boat of the British East India Company to the Boston Harbor. In 1775, Isaac Backus during the Massachusetts Assembly said that â€Å"It’s not all America currently speaking to Heaven against foul play of being taxed†¦We are convinced that a whole opportunity from being burdened by common rulers†¦is not unimportant kindness from any men on the planet however a privilege and property allowed us by God, who orders us to stand quick in it† . Tax collection is considered as one of the components that prompted American War for Independence henceforth, when America picked up its Independence, Article 1, Section 9, Article 4 of the U. S. Constitution in 1787 announced that there be no capitation or any direct duties forced on the residents. The national government had almost no duties during these occasions and depended distinctly on gifts given by the States for its income. In any case, in 1789, the Founding Fathers understood that it couldn't work at its proficiency on the off chance that it depended uniquely on other governments’ gifts thus the Federal Government was conceded the position to force charges. The affectability to tax assessment was all the while existing as of right now subsequently the legislature must be cautious on how it force burdens in order to limit opposition from its kin. Alexander Hamilton, Secretary of the Treasury during the 1790s, concluded that a â€Å"sin tax† was forced . Through the â€Å"sin tax†, just things which society believes is freak or bad habit were burdened, for example, refined spirits, liquor and bourbon. Notwithstanding, this despite everything prompted the equipped revolt called Whisky Rebellion by a gathering of South Pennsylvania ranchers. As yet during the 1790s, the Federal Government forced direct duties to proprietors of houses, slaves and land. In any case, when Thomas Jefferson was chosen for office in 1802, these direct expenses were expelled and for the succeeding 10 years, just extract charges were forced. The purpose behind this was on the grounds that he understood the opposite relationship of assessment rates and expense income wherein the higher the charges forced on the residents, the more slow the economy develops henceforth the duty income decays. A cut in the pace of assessment implies that pay for the family will get higher, consumptions become higher and consequently, the economy encounters development. During the 1812 War, the requirement for charge income reemerged again henceforth burdens on the deals of gold, gems, watches and silver were forced. Treasury notes were additionally given to fund-raise. Nonetheless, in 1817, the Congress denied these expenses and for the following 40 years, government income depended on high traditions obligations and offer of government or open land . In 1861, when the Civil War ejected, the Revenue Act of 1861 was sanctioned. This Act reestablished the past expenses on close to home salary. This expense was like the advanced annual duty since it depended on a slow tax assessment from denying assessment of its source. An individual gaining $600 to $10,000 a year made good on 3% charge. People with salary higher than $10,000 paid a higher pace of assessment. In 1862, the obligation made by the war was increasing at a pace of $2 million every day thus there was another requirement for the legislature to expand its income. Along these lines, the Congress passed another expense inconvenience on things such black powder, playing a card game, wires, iron, pianos, yatchs, drugs, among others. After the Civil War, the requirement for income declined and henceforth the personal duty was annulled and just the extract charges stayed from 1868 to 1913. The War Revenue Act in 1899 was authorized to raise assets for the Spanish-American War. Government incomes, through this Act, was raised through deals of bonds, charge burden on recreational offices, brew and tobacco. In any case, the Supreme Court understood that the individuals of America were turning out to be mindful that the high tarrifs and extract charges were bad to the monetary government assistance of the country and that these expenses were typically paid by the less wealthy residents. Henceforth, there was an understanding that business salary rather was forced duty. By 1913, Congress ordered another annual assessment law which forces 1% to 7% for people with pay above $500,000. These individuals winning above $500,000 was just 1% of the all out United States populace . During World War I, the United States expected to build its income again to subsidize the war. The 1916 Act raised the expense inconvenience from 1% to 2% and could go as high as 15% for those with pay of more than $1. 5 million. By 1917, the administration despite everything needs further government income to pay for the war, henceforth the War Revenue Act of 1917 was ordered. Through this Act, exclusions were brought down and charge rates expanded that the individuals who acquire $40,000 requirements to pay 16% expense rate. In 1918, the expense rates were additionally expanded. Those residents paying 1% needed to pay 6%. The most elevated rate in 1917 was 15% yet during 1918, this was expanded to 77%. Because of this expansion in charge rates, government income expanded from $761 million during 1916 to $3. 6 billion out of 1918. After the war, the administration income rose and the administration chose to slice assessments to 1% base rate and 25% top rate . The Great Depression during the late 1920s and mid 1930s pushed the administration to by and by increment the assessment rates. The Tax Act of 1932 was authorized and by 1936, the base duty rate was at 4% and the top expense rate arrived at 79%. At the point when the World War II came, another value climb came into place which changed the duty rates. Those with available salary of under $500 paid a base pace of 23% duties while those winning available pay of over a million dollars paid about 94% of charges . The expense structure in the United States was additionally intensely modified in that the quantity of citizens expanded from 4 million during 1939 to approximately 43 million during the World War II. All through every one of these long periods of actualizing tax assessment, the administration took in a significant exercise which up to this point is being esteemed by government authorities and financial experts and has influenced the expense laws authorized in the nation †the peripheral dollar is unmistakably progressively imperative to the economy contrasted with the duty rate being utilized. The Economic Recovery Tax Act of 1981 was executed in light of this significant exercise. In contrast to the past tax assessment laws, this Act was proposed to concentrate on minimal expense rates and it likewise included utilization charges. In any case, because of the profound downturn experienced by the nation in 1982, the legislature was indeed confronted with the need to expand charge rates to conquer spending deficiencies. Following the 1982 downturn was a monetary blast which lead the nation to accept that minimal expense rates are significant for a solid economy. During the Reagan organization, charge rates were additionally decreased and had a more extensive base through the Tax Reform Act of 1986. This diminished expense rate from half to 28% while business charges were decreased from half to 35% . In 1997, the Taxpayer Relief Actof 1997 was ordered. The critical party of this Act was the Per Child Tax credit which profited the lower-salary families. During the Bush organization in 2001, the administration encountered a spending overflow of about $281 billion thus a tax break was by and by led . This tax reduction included bringing up the Per Child Tax Credit from $500 to $1,000 per youngster, just as expanded the Dependent Child Tax Credit. As of not long ago, this assessment law is being actualized and is relied upon to help financial development for the nation.

Aluminum vs Aluminium Element Names

Aluminum versus Aluminum Element Names Aluminum and aluminum are two names for component 13 on the intermittent table. In the two cases, the component image is Al, despite the fact that Americans and Canadians spell and articulate the name aluminum, while the British (and the greater part of the remainder of the world) utilize the spelling and way to express aluminum. Source of Two Names The source of the two names might be inferable from components pioneer, Sir Humphry Davy, Websters Dictionary, or the International Union of Pure and Applied Chemistry (IUPAC). In 1808, Sir Humphry Davy recognized the presence of the metal in alum, which he from the start named alumium and later aluminum. Davy proposed the name aluminum when alluding to the component in his 1812 book Elements of Chemical Philosophy, in spite of his past utilization of alumium. The authority nameâ aluminium was received to accommodate with the - ium names of most different components. The 1828 Websters Dictionary utilized the aluminum spelling, which it kept up in later versions. In 1925, the American Chemical Society (ACS) chose to go from aluminum back to the first aluminum, placing the United States in the aluminum gathering. As of late, the IUPAC had recognized aluminum as the correct spelling, yet it didnt get on in North America, since the ACS utilized aluminum. The IUPAC periodic table directly records the two spellings and says the two words are superbly acceptable.â History of the Element Guyton de Morveau (1761) called alum, a base which had been known to the antiquated Greeks and Romans, by the name alumine. Davy recognized the presence of aluminum, yet he didnt disconnect the component. Friedrich Wã ¶hler disconnected aluminum in 1827 by blending anhydrous aluminum chloride in with potassium. As a matter of fact, however, the metal was created two years sooner, however in debased structure, by the Danish physicist and scientific expert Hans Christian Ørsted. Contingent upon your source, the disclosure of aluminum is credited to either Ørsted or Wã ¶hler. The individual who finds a component gets the benefit of naming it; in any case, with this component, the personality of the pioneer is as contested as the name. Right Spelling The IUPAC has decided either spelling is right and satisfactory. In any case, the acknowledged spelling in North America is aluminum, while the acknowledged spelling pretty much wherever else is aluminum.

Great Expectations

Great Expectations Expectation: There is no way I’m getting into MIT, let alone becoming a blogger. But sometimes reality takes unexpected turns for the better. Hi, I’m Michelle, and it’s super nice to meet you! If you didn’t notice, I’m a newborn in the blogging world, with this being my very first post. And while I think that I’m pretty much living proof that miracles can happen, I’ve learned that sometimes they don’t, and that’s totally 100% okay. Since I’ve gotten to this crazy Institvte, I’ve learned to live with the fact that most things aren’t going to turn out how you expected them to. Have a few anecdotes!! Expectation: I start using my dorm’s facilities to exercise regularly, and start to use its cooking facilities to maintain a healthy diet with vegetables such as broccoli. Reality: I gain the orientation 15. The exercising thing just straight up has not happened. I have not made the effort to lift my precious little legs off my comfy little bed and move them like my biology intended for me to do. I don’t know how long my body can sustain this level of non-activity. I do not know how much longer I have. Tell my family I love them. But really â€" it’s a difficult adjustment to the college lifestyle, with the food thing being a big part of the change. There are amazing places to eat all around me, and I just have all of this freedom and nobody telling me that I can’t go eat at Flour Bakery literally every day. I want to eat something? Nothing is stopping me. I want to do something? Nothing is stopping me. College, man! Expectation: MIT doesn’t get hard until classes start. Reality: The square dancing life is not for me :’o Before orientation, each MIT freshman has the option to take part in a freshman pre-orientation program. So back in June, I signed up for the Freshman Arts Program (FAP), vaguely expecting something easy and relaxing to start out my MIT adventure. I met the FAP counselors outside the student center, had a few brief “so what’s your name?” interactions with other freshmen, and then journeyed over to the Walker Memorial building where we had our first official activity. An MIT alum stood up in front of everyone and started telling us that he was really into square dancing and that he was going to teach us a few moves. Okay, I think I can handle that. But no. No, no, no, no, no â€" it was so hard! I don’t know if it was just me or what, but I kept fumbling around and messing up the dance moves so badly that I just decided to give up. I think that a lot of people assumed I was intentionally doing the wrong steps, and honestly, I’m 100% okay with them thinking that. After like two hours of intense square dancing, we went for an FPOP barbecue dinner. The instructor approached me and asked how I like the dancing, and I told him that I liked it, but I wasn’t very good at it. He looked at me and laughed. “I noticed.” (But really, FAP was fun. Do FAP!) Expectation: I get placed into Senior House. Reality: I get placed into Senior House, but it’s a little more complicated than that. At most schools, I think it’s pretty simple. You get assigned your dorm and room sometime during the summer. They might be based on your preferences, and they might not, but the point is that you actually know where you’re going to be living before you get to campus. Personally, I had taken a special liking to Senior House during some of their CPW events. I thought that the residents were all really cool people, and that I would have the most fun living at this dorm. I filled out my housing request form with Senior House in the #1 spot (East Campus 2nd, Burton-Conner 3rd…) and was notified a month or two later that I had secured a spot in my first choice dorm. Room 414A. Cool! About a week after moving in, the dorm hosted an in-house Rush event. This basically means that new residents walk around to different floors of the dorm and talk to upperclassmen about living in that area or floor. Of course, I made the mistake of neglecting this opportunity and not really knowing how the system worked, so I ended up getting moved from my room on the 4th floor to an area I like a little bit less on the 3rd floor. But, oh well, it’s fine, because all of my friends in the building are still a maximum of 2 minutes away from me. It’s a matter of “great” and “still pretty good”. Expectation: I’ll totally get a head start at MIT with the things I learned in my AP classes. Reality: I get to teach you all a very valuable lesson about studying for ASEs… MIT does physics AP credit kind of strangely. You can get credit for 8.01 (Classical Mechanics) with 5s on both AP Physics C tests, but you can’t get credit for Electricity and Magnetism with those same hard-earned 5s. Instead, if you want to skip out of EM physics, you have to pass an Advanced Standing Exam during orientation. When I learned this information, I thought to myself: easy! If I was able to get 5s on my APs and As in my classes, then I should have no problem simply passing the EM exam. I’m not even going to bother reviewing anything that I didn’t learn in high school. Psh. Not necessary…like… at all. Upon taking the test, I encountered a slightly different set of thoughts, including “What??? What does this mean? And why does it feel so pathetic to leave an entire question blank?” There was so much stuff on that test that I had never seen in my AP Physics class, so if you’re planning to take that ASE one day, you should make sure to prepare thoroughly during the summer using MIT material. I’m taking 8.02 (Physics EM) this semester, and I’m excited to learn some cool new stuff, but it probably would have been cooler to be able to pass that requirement from the start. Oh well. Expectation: I’m a big shy baby and it’ll probably take me a few months to make any new friends. Reality: I mean Im still a big shy baby, but thats kind of ok I just wanted to mention this because I’m assuming that some of you can relate to a fear of large, unfamiliar groups of people. You’ll always know those social geniuses who know just what to say in any multi-human setting, but for the rest of us, entering a new environment can be kind of a scary thing. I personally spent way too much time worrying about what kinds of impressions I would make on people, and whether they would hate me or not. Seriously, don’t worry. People are nice. People will talk to you, and you’ll laugh about something dumb together, and you’ll start to feel at home. A large group of strangers might wander into your suite and stay until dawn breaks, and you’ll have fun just by being together as you situate yourself into your home away from home. Your non-freshmen friends will offer advice on how to succeed, unless you’re me, in which case they’ll tease you about not having made a blog post yet. But now I have. So there you go. :)

Taking a Look at Wikipedia - 1062 Words

Wikipedia is an online encyclopaedia, which contains open articles that can be edited by a number of users. The site prides itself on providing un-biases information from a neutral point of view (NPov). However, since the general public provides the majority of information, it is difficult to know how accurate the information truly is. The article that will be reviewed and analyzed contains information about the events of September 11, 2001 as well as how wiki can be used as a learning tool. The opening line of the article states â€Å"the September 11 attacks were a series of four coordinated terrorist attacks launched by the Islamic terrorist group al-Qaeda upon the United States in New York City and the Washington, D.C. metropolitan area on†¦show more content†¦An effective article should enlighten readers on both facets and let reader decide what approach to take moving forward. Another bias that can be detected is the pro-America theme throughout the article. Words such as attacked, tragic, and motivated, insinuates this was an unprompted attack against a peaceful nation. Again what is missing is taking into account where the â€Å"attackers† are coming from. The article should provide readers with a historical background on the relationship between the United States and the key players of al-Qaeda. This would allow readers to come to an educated conclusion about what motived the events to happen in the first place. It is not only the article itself that contains biases; the references used to support this article are also very one sided. Most of the thirty-three references come from CNN, New York Times, Fox News, National Transportation Safety Board and various other American organizations. Since most of the information being provided is coming from American sources, only an American prospective is being considered. Therefore the article is really only a summary of events as told by the American media, and only reinforces what media outlets want the American public to believe. It is easy to understand why Wikipedia attracts over one million viewers everyday; not only is the site free; it contains over three million articles (most of which areShow MoreRelatedWith five billion pages a month and millions of topics covered by those five billion pages, one600 Words   |  3 Pagesmillions of topics covered by those five billion pages, one might argue that Wikipedia is a legitimate research method. So what? There is five billion pages covering numerous topics. Who writes these pages? Are they credible authors and certified experts on the topics? Probably not because according to â€Å"Wikipedia: About,† â€Å"Wikipedia is written collaboratively by largely anonymous Internet volunteers who write without pay† (Wikipedia 421). 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The Internet Is the Most Wonderful Thing for Our Life - to What Extent Do You Agree or Disagree with This Statement - Free Essay Example

Sample details Pages: 2 Words: 489 Downloads: 8 Date added: 2017/09/14 Category Advertising Essay Did you like this example? No one can deny the fact that the Internet is the most important invention ever. More and more people are gaining the ability to access the Internet by a home computer and a modem. It also plays a strong role in business, education, and entertainment. Some even said that the Internet is making the world smaller as it brings people together. But have you ever wondered whether the Internet can be the most wonderful thing of our life or not? The main advantage of the Internet is that communication is made very easy. Two people on opposite sides of the world can communicate with each other via such things as video conferences or online chat. There are many â€Å"chat rooms† on the web that can be accessed to meet new people, make new friends or stay in touch with your old friends and families. This would save money as none of us has to take flights to other countries or make long phone calls. But the most popular good point about the Internet is that it provides e-mail. By a touch of a button, you can send and receive instant electronic emails. Don’t waste time! Our writers will create an original "The Internet Is the Most Wonderful Thing for Our Life to What Extent Do You Agree or Disagree with This Statement?" essay for you Create order This definitely has its advantages over postal mail since it’s totally free and the senders can save a lot of time. We can also send our letters or invitations to multiple recipients instead of writing them for hundreds of times. Moreover, the Internet is a virtual treasure which provides us with unlimited source of information. You can find anything that is in your interest simply by logging on to Internet search pages like Google or VinaSeek. Students can also study English as well as other subjects online, which is quite effective and economical. On the Internet, there are also many online stores that can be used to look for products as well as buy them using your credit card. This makes life very easy for disabled people or people with busy lives who have no time to go shopping. Moreover, many good software, great music, movies can be downloaded for free. However, for every plus there is a minus. The Internet does hold a lot of information but not all of them should be viewed publicly. What would happen if someone’s full name, occupation, address could easily be tracked down by another. Furthermore, the Internet provides access not only to huge databases of information, useful software†¦ but also to some sites of sexual programs, violent videos†¦ Parents can’t always be there when their children get access to the Internet. Besides, most parents are not as computer-literate as their children. Another thing that annoys us everyday is spam emails. Some of them are used for advertisement but others serve no purpose. Hackers can send electronic viruses which usually clog up the entire system or crash the Internet. In conclusion, the Internet is only useful when you know to use it properly and for good purposes.

Greed Essay †Enron and Northern Rock Corporate Collapse Free Essays

string(65) " taking advantage of the lack of information that he cultivated\." Abstract The spectacular collapse of both Enron and Northern Rock illustrate two very distinct methods of errant policy that deserve continual study.This essay examines and compares the roles of both companies during their respective period of failure in order to determine the fundamental causes that led each of these companies to ruin. The evidence presented outlines a pattern of greed, ambition and poor policy that combined to drive the entities to failure. We will write a custom essay sample on Greed Essay – Enron and Northern Rock Corporate Collapse or any similar topic only for you Order Now This research will be of value to any person looking into corporate collapse. 1 Introduction Failure in business comes in many forms making continual evaluation beneficial. The cases of the spectacular collapse of both Enron and Northern Rock illustrate two very distinct methods of errant policy. This essay examines and compares the roles of both companies during this period of failure in order to determine the fundamental causes that led each of these companies to ruin. With a focus on the role of fraud, market value accounting, fraud and creative accounting this study will identify and evaluate the underlying causes that have been credited with defining business risk in the modern age. In the end, this essay examines and evaluates the fundamental factors associated with the collapse of Enron and Northern Rock with the stated goal of determining the best methods of avoiding such a scenario in the future. 2 Corporate Collapse 2.1 Overview Enron was once considered a blue chip investment with the inherent capacity to bolster any portfolio during the 1990’s until the collapse of 2001 (Khan, 2011). Once regarded as a premier investment, Enron became associated with a wide range of questionable accounting practice, fraud and insider trading during their term of operations. Over the course of 1990’s, Enron was cited and held up as a pillar of innovation and performance with many institutions attempting to emulate their professed success (Arnold and Lange, 2004). This early idolization of the rising company seems to have increased overall investor interest and expectation. With a platform based on gas and electricity and a long list of associated enterprises including online and investment services utilized by nearly every other energy entity of the period, Enron was the acknowledged leader in the international energy industry (Solomon and Solomon, 2004). With a broad based system of investors, there was subst antial fallout when the final collapse of the company was announced in 2001, with many in the industry decrying the lack of oversight amid the opportunity for fraud (Khan, 2011). The rise and fall of Enron, even on basic level is a reflection of a company’s ability to build and play upon investors’ expectations, which indicates a willingness on the part of the investors to risk their money in a questionable investment. Northern Rock was once considered a leading voice in the UK banking industry (Marshall et al, 2012). Created as a result of a merger between the North East Building Society and the Northern counties Permanent Building Society and the Rock Building Society, the Northern Rock Building Society was in an ideal position to create and further their own business interests. A key area of concern for investors was the fact that Northern Rock derived its capital from depositors until the deregulation efforts of the 1980’s (Marshall et al, 2012). With the relaxation of oversight, it became possible for entities such as Northern Rock to consider and implement alternate solutions for revenue increase that included heavy investment in the stock market and mortgage industry. Complementing the perception of leadership and dedication to the market were statistics that cited Northern Rock as one of the leading mortgage lenders during the period of the early 2000’s (Mclean and Elkind, 200 3). With a wish to capitalize as much as possible on the conditions of the growing market, which included the American mortgage market prior to 2008, Northern Rock leadership opted to invest heavily in the subprime market that generated so much profit during this period (Dawley et al, 2012). This argument suggests that the old industry region that was home to the company’s operations had a direct impact on the initial success and eventual failure of the Ban. This initial overview demonstrates that there was a real drive to produce revenue on the part of both of these companies, which in turn fuelled their need to succeed at any cost. In both cases, Enron and Northern Rock began with a legitimate business foundation, yet desired a continual increase in power and revenue which led to poor decisions and policy implementation. In a very real way, this brief illustration suggests that the success factor prompted these companies to act in the selfish and rash manner that brought about their downfall. 2.2 Companies 2.2.1 Enron The manner in which leadership creates, endorses and implements a company policy is a critical component to any entities day to day operations (O’Connell, 2004). In this case Enron leadership including Ken Lay, Jeffrey Skilling and Andy Fastow were primarily credited with first leading the company to incredible heights, and then engineering the massive failure due to their own incredible greed. Perhaps a leading indicator of the manner of leadership Ken Lay found appealing lay in his continual support of the oil trading company headed by Borget that was deemed acceptable as long as there was a profit, regardless of method (Swartz and Watkins, 2003). Organizational culture built on greed and corruption will continue to breed these same elements throughout any organization (Solomon et al, 2004). In this case Enron leadership’s goal of creating a nature gas stock exchange was driven by the desire to increase market share and revenue. In the beginning this form of innovatio n and aggressive marketing were deemed acceptable, but with subsequent discoveries of accounts including M. Yass, or My ass, created by Borget there was an acknowledgement of corruption (Fox, 2003). Despite Enron initially endorsing Borget and his practices as the scope of the losses mounted, Ken Lay actively denied any wrong doing, taking advantage of the lack of information that he cultivated. You read "Greed Essay – Enron and Northern Rock Corporate Collapse" in category "Essay examples" The lack of any serious form of financial oversight allowed Enron to create questionable forms of accounting and bookkeeping that extended their perception of propriety (Solomon, 2004). During deregulation effort of the late twentieth century, there was serious contention on the part of the business community that there was a need to reduce regulation in order to benefit the consumer. Leadership at Enron eagerly campaigned on the notion that deregulation would actively increase the capacity for the worker (Swartz et al, 2003). Blaming regulation for higher electricity the lobbyists were largely successful in their drive to remove any meaningful oversight in the industry. This push included a state by state approach that allowed Enron to utilize their regional positions to great advantage, thereby ensuring a smoother experience (Boje et al, 2004). Skilling created concept of an asset lite strategy, or not actually owning the assets, simply bundling and selling the energy, which in turn provided Enron with a potential method to drastically increase revenue with little to no paper trail (Solomon et al, 2014). The summer of 1998 witnessed a bonanza for Enron as there was a perception of volatility that enabled them to drastically capitalize on the market, leading to the perception that Skilling was a genius (Swartz et al, 2003). During this period following deregulation many of the Enron’s greatest profits were made by employees finding loopholes and exploiting these accounting or business practices to the utmost in order to increase revenue (Arnold and Lange, 2005). Again, this policy of attempting to end run regulation only promotes the false ideal that the company or its employees was smarter than the system. Enron has been credited with employing many questionable accounting techniques during their period of operation in order to bolster expectations (Gordon, 2002). This drive to provide a continuous profit for the company led the leadership to adopt accounting practices that did more to obstruct the revelation of negative data in order to maintain profits. A combination of being at the right place in the form of evolving deregulation and belonging to a culture of greed and corruption created the atmosphere that prompted these increasingly poor accounting practices (Macey, 2003). At the heart of Enron’s trouble rests a lack of strong corporate governance and an increasing disregard for public regulation and investor welfare (Vinten, 2002). Beginning with methods that merely bent the rules, the accounting practices at Enron had to become larger in order to account for the burgeoning debt that was being created (Parker, 2005). This form of creative bookkeeping suggests that there was a strong knowledge that operations at the company were not only limited in scope, but there was a need to make as much money as possible at any cost. This form of accounting was illustrated in the Mark to Market accounting expansion that served to misinform investors on accurate valuations, thereby increasing Enron’s value (Shelly, 2011). While essentially legal, the stretching and reinterpretation of the rules allowed Enron to create a wide margin of profit on paper. Further, the use of limited partnership and outside parties increased the level of secrecy and uncert ainty that surrounded every Enron valuation process including the Credit Default Swaps and Collateralised Debt Obligations (Swartz et al, 2010). These measures became necessary in order to provide the company with the means to maintain expectations, bonuses and pensions. From the outset, Enron was out to make money (Jennings, 2002). Each innovation was aimed at delivering the most revenue to the leadership, not the investors. Each decision and example of culture illustrates the greed and ambition of those behind the Enron debacle. In the accounting profession a fair presentation is regarded as an accurate representation of a working operation, creative accounting is identified as flexible practice that best serves the interests of the clients, with fraudulent accounting made up of those that blatantly step outside the law (Buckley, 2011). Enron has displayed an initial fair value accounting method that degenerated into a fraudulent accounting method with evidence that paints a portrait of unrestrained greed, propped up by poor regulation and aided by tacit indulgence of success. There is a clear need to conduct ethical business in order to sustain opportunities (Gill, 2009). This was does not seem to have happened in the case of Enron. This evidence suggests that no matter how Enron had attempted to compensate for poor practice, there could have been no other plausible outcome than failure. 2.2.2 Northern Rock Initially specialising in residential and commercial mortgages Northern Rock quickly became an industry frontrunner under the leadership of Adam Applegarth in 2001(Marshall et al, 2012). This form of leadership actively profited from the prior methods of operation, utilizing the past profit to invest in the present stock market, primarily the growing sector mortgage securities. Linsley and Slack (2013) argue that prior to 2001 Northern Rock projected a ethic of care, which in turn was cited for the intense feelings of betrayal following the collapse of the Bank. There was a sense that leadership of the Bank was overly ambitious in their efforts to capitalize on their existing assets by putting all of the previous savings at risk (Marshall et al, 2012). This suggests that the clientele of Northern Rock expected their leadership to take greater care and substantially less risk. Three primary points including Northern Rocks previous existence as a building society, the local or regional nature of the bank and the appearance of the Northern Rock Foundation bolstered the perception of a caring institution that was out to serve the populace (Linsley, 2013). With the change in policy brought about by a new leader, there was a palpable sense of anger and disillusionment with both Northern Rock and the direction of their investments. It very much seems as if was this effort from the previous eras, the caring and attentive attitude that served to amplify the negativity as the bank began to crumble under the weight of poor leadership and management. With the onset of the subprime collapse in the United States and the massive international recession that followed, it became impossible for Northern Rock to meet its financial obligations, which in turn prompted the failure of the bank (Linsley et al, 2013). The innovative nature of the investment pattern such as the ‘Together’ investment scenario set out by Northern Rock was a stark departure from the mutualisation process of previous eras (Nesvetailova and Palan, 2013). With the ambitious investment goals set out by Applegarth, it became necessary for the bank to move from the 75% per cent income from depositors to a much more modest 25% with the remaining balance being accounted for by investment and loans (Nesvetailova, 2013). As reflected by consumer discontent with the policy decision, the entire process became disliked and heavily blamed for the eventual run on the bank. The new pattern of investment required Northern Rock to pursue securitization in a fashion that created special purpose vehicles in order to allow these securities to become liquid and thereby tradable (Deegan and Unerman, 2011). This process allowed Northern Rock to obscure their accurate worth by essentially hiding these accounts offshore (Scott, 20 08). With an accounting practice that was creative and innovative at the time, Northern Rock utilized this method in order to expand their projected revenues, thereby further enhancing their operations. In order to continue lending at the bank level, mortgages could be sold, or further funds borrowed on the mortgage securities, which in turn kept Northern Rock liquid initially (Gaffikin, 2008). This culture of greed no matter the cost fuelled the leadership drive to not only continue this practice, but expand it to incorporate up to 50 per cent of the Northern Rock operational platform (Deegan et al, 2011). Depending too heavily on any volatile market has the potential to put any operation at risk at any time (Domhoff, 2013). This evidence suggests that Northern Rock was substantially impacted by the subprime mortgage collapse and the inability to borrow money from the lenders. With a business model that was directly dependant on the interbank lending process, this sudden halt of funding was a severe and crippling blow, only enhanced by the need for the bank to have these funds on hand in order to shore up fading public support. The perception of dismay and lack of trust only increased as Northern Rock found itself undercut by rivals with better loan rates (Deegan et al, 2011). With no ready pool of funding available and no one to purchase the securities, some of which were frozen due to questionable value, the internal situation deteriorated to the point of collapse nearly overnight. Regulation and lack of effective constraints in the financial process has been cited as an element of the Northern Rock collapse (Nesvetailova, 2013). There was a sustained feeling that the explosive pattern of growth quickly overwhelmed any regulation effort, which in turn led to unsatisfactory testing and performance assessments. The caring culture that once benefited operations at Northern Rock was transformed to increased discontent with the announcement of the government bailout, which in turn fuelled the run on the bank (Deegan, et al, 2011). This evidence suggests that it was the very elements of safe investment that had given Northern Rock the opportunity for investment initially and that the prudent course of action would have been to maintain a pattern of considerate investment rather than an all-out bid for industry leadership. With the nationalization of the Northern Rock entity, the government became the only remaining investor, shouldering the substantial loss that had once been a thriving multi-generational company (Deegan et al, 2011). 3 Conclusion Both Enron and Northern Rock exhibited similar and distinctly different traits as this study as illustrated. Each of the companies possessed leadership that was very focused on success and revenue. This culture of greed and ambition served to initially propel both companies into positions of leadership which was demonstrated by their drastic increase in value and recognition during the early phases. While both companies began with fair trade accounting methods, there were driving forces behind each entities operation after that period. Enron began to employ outright fraud in their accounting practices, in some cases going so far as to completely create fictional assets in order to maintain viability. In contrast Northern Rock employed creative accounting methods to legally utilize their existing assets to invest in the subprime mortgage market. While Northern Rocks leadership made poor choices, there was no element of blatant fraud as perpetrated by Enron. There was a distinct organisational culture gap between Enron and Northern Rock. The ethic of care environment enacted a perception of interest in the consumers of Northern Rock aided the long term business efforts and sustained operations over generations. Enron was focused on profit and the means to increase profit from the point of inception, creating management techniques that encouraged a liberal interpretation of any regulation, placing revenue generation above the need to present a high level of honesty during operation. A similarity that binds both companies together was the leadership intention to use the open market to increase their net assets. Further, there was a directed action by both management institutions to hide the debt from the consumer and investors in order to prop up their image and brand. Once considered pioneering, creative and innovative the combination of deregulation, massive growth and complex rules provided a wide range of opportunities that these compa nies chose to exploit for their own gain. Each of these entities found itself in the position that required them to borrow money in order to meet expectations. Lacking the means to borrow money was the death knell for both of these enterprises. Northern Rock found itself caught in the subprime mortgage collapse and Enron found itself the focus of scrutiny concerning their assets and true valuation. In the end both Enron and Northern Rock exhibited poor policy decision as well as experiencing bad luck. While there is no guarantee in the business world, large scale deception and fraud will eventually come back to roost. It was the utilization of questionable practice, greed and ambition that served to derail these companies, teaching us all that honesty is indeed the best policy. 4 References Arnold, B. and De Lange, P. 2004. Enron: an examination of agency problems. Critical Perspectives on Accounting, 15 (6), pp. 751–765. Boje, D. M., Rosile, G. A., Durant, R. A. and Luhman, J. T. 2004. Enron spectacles: A critical dramaturgical analysis. Organization Studies, 25 (5), pp. 751–774. Buckley, A. 2011. Financial crisis. Harlow, England: Financial Times Prentice Hall. Dawley, S., Marshall, N., Pike, A., Pollard, J. and Tomaney, J. 2012. Continuity and evolution in an old industrial region: the labour market dynamics of the rise and fall of Northern Rock. Regional Studies, (ahead-of-print), pp. 1–19. Deegan, C. and Unerman, J. 2011. Financial Accounting Theory: European Edition, 2nd Edition, McGraw Hill. New York, NY. Domhoff, G. W. 2013. The myth of liberal ascendancy. Boulder: Paradigm Publishers. Fox, L. 2003. Enron. Hoboken, N.J.: Wiley. Gaffikin, M. 2008. Accounting Theory: Research, Regulation and Accounting Practice, Pearson Education. New York, NY. Gill, M. 2009, Accountant’s Truth: Knowledge and Ethics in the Financial World, Oxford, Oxford University Press. 1(1). Gordon, J. N. 2002. What Enron means for the management and control of the modern business corporation: some initial reflections. The University of Chicago Law Review, 1(1) pp. 1233–1250. Gordon, R. W. 2002. New Role for Lawyers: The Corporate Counselor after Enron, A. Conn. L. Rev., 35 p. 1185. Jennings, M. M. 2002. Primer on Enron: Lessons from a Perfect Storm of Financial Reporting, Corporate Governance and Ethical Culture Failures, A. Cal. WL Rev., 39 p. 163. Khan, M. A. 2011. The Reasons Behind a Corporate Collapse: A Case Study of Enron.Available at SSRN 1923277. Linsley, P. M. and Slack, R. E. 2013. Crisis management and an ethic of care: the case of Northern Rock Bank. Journal of business ethics, 113 (2), pp. 285–295. Macey, J. R. 2003. Efficient capital markets, corporate disclosure, and Enron. Cornell L. Rev., 89 p. 394. Marshall, J., Pike, A., Pollard, J. S., Tomaney, J., Dawley, S. and Gray, J. 2012. Placing the run on Northern Rock. Journal of Economic Geography, 12 (1), pp. 157–181. Mclean, B. and Elkind, P. 2003. The smartest guys in the room. New York: Portfolio. Nesvetailova, A. and Palan, R. 2013. Minsky in the Shadows Securitization, Ponzi Finance, and the Crisis of Northern Rock. Review of Radical Political Economics, 45 (3), pp. 349–368. O’Connell, B. T. 2004. Enron. Con:â€Å"He that filches from me my good name†¦ makes me poor indeed†. Critical Perspectives on Accounting, 15 (6), pp. 733–749. Parker, L. D. 2005. Corporate governance crisis down under: post-Enron accounting education and research inertia. European Accounting Review, 14 (2), pp. 383–394. Richardson, S. 2011. From the Invisible Hand to CEO Speak: Enron and a Rhetoric of Corporate Collapse. Russell, D. 2013. Critical Studies on Corporate Responsibility, Governance and Sustainability, Vol. 3Business and Sustainability: Concepts Strategies and Changes. International Journal of Law and Management, 55 (1), pp. 74–76. Scott, W. R. 2008 Financial Accounting Theory, 5th Edition, FT Prentice Hall. Solomon, J. and Solomon, A. 2004. Corporate governance and accountability. New York: John Wiley. Swartz, M. and Watkins, S. 2003. Power failure. New York: Doubleday. Vinten, G. 2002. The corporate governance lessons of Enron. Corporate Governance, 2 (4), pp. 4–9. How to cite Greed Essay – Enron and Northern Rock Corporate Collapse, Essay examples

Ring of Time Essay Example For Students

Ring of Time Essay In E.B. Whites The Ring of Time, the author gives a narrative account of his trip to a circus rehearsal where he describes a fascinating scene of a young girl practicing a horse act for an upcoming show. As a writer, he feels it is his obligation to record the events he is witnessing, and convey this to his readers without leaving anything out. However difficult this may be, the beautiful and fleeting moment is something he wishes to ultimately capture. When he arrives on the scene, White senses something magical about the surroundings of this circus as it undergoes a rehearsal, but he is primarily fixed on a young woman who passes by him. The young cleverly proportioned, deeply browned by the sun, dusty, eager, and almost naked girl is the one thing which he wishes to focus on. After watching her magnificently ride around the one of the circus rehearsal rings, the author begins see a connection between the girl and her act. This brings about the authors central idea of a cyclical vi ew of time. White suggests that time is circular, and that is goes round and round repeating itself. The images of rings and circles throughout the first few paragraphs support this. He describes the girls gaze as circular, and time itself began running in circles as she took her horse around the circus ring. However, time itself is a constantly changing quantity with everything around it changing also. White realizes this and states, She will never be this beautiful again. This young woman and her motions around the ring mesmerize the author. He knows all of this is an illusion though, and the girl will eventually lose her beauty and grace as she grows older. White, however, wants the reader to see the two views of time: both circular and linear. The scene he is witnessing may never happen again, yet for that moment, time seems to stop and run into itself. If one looks at the linear idea of time, the girl will and eventually lose all her agility and beauty, but White sees that in a larger conte xt nothing at all will change. The girl will move on and her daughter eventually will take the reins of the horse and control of center ring, keeping the cycle going. The circus will always stay together while its performers will age around it. Another theme portrayed in the story is that of the circus being a microcosm of the world. White states that, Out of its wild disorder comes order, and this is how society can be viewed. The rehearsal, to the author, is the most magical and complex part of the circus. Before the bright lights are turned on and the real show gets started, the confusion and development of the upcoming event (before the polished product) is what the circus is all about. Life, as a result, can be seen as a parallel to this. In what appears to be a world of chaos, is actually a society of simplicity and order.

Leave Human Cloning To Mother Nature Essays - Biology, Cloning

Leave Human Cloning To Mother Nature Its been three years since the birth of Dolly, the worlds first successfully cloned animal. The announcement of her birth brought about much ado and sparked many debates concerning the morality of cloning. In the three years since Dolly was created, the debate over cloning has swelled and receded, but has never been put to rest. A compelling issue that has come into focus in the past several years is the idea of human cloning. Many scientists believe that it is inevitable because the technology is there, and anything that can be done eventually will be done. They preach the value of human clones, dropping phrases like cure for disease and prolonged life to entice the public into supporting their cause. Though these concepts seem beguiling, the notion of human cloning, when looked at as a whole, has serious repercussions and should not be entertained lightly. From a strictly scientific point of view, we are just not ready to attempt the cloning of a human being. Our scientific knowledge of cloning has been compared to Mr. Fords knowledge of the automobile just after the introduction of the Model A. The dangers of producing human clones with disabilities and disfigurements are high because of our low level of understanding of cloning and of human genetics in general. Even if the probabilities of disfigurement were low, human cloning could not be justified. What rationalization could be given to a child who would spend the rest of his life in horrible disfigurement? Even one person forced to spend his life in pain should be reason enough to avoid human cloning. An area that has apparently been overlooked by the scientific community in their race for the gold is world population. This is an issue that they have been screaming over for years, and yet scientists are looking the other way where the issue of cloning is involved. Many countries are overflowing with people, and the United States, among others, becomes the nurturing nipple from which these distressed countries suck the much-needed funds to support their starving citizens. China has for years placed a one child per couple rule on its populace, and there are many out there who think it is a good practice. At present, there are nearly 5.4 billion people on this planet. With all of the uproar concerning over-population, why make more? Of course, from a less technical standpoint, the issues with human cloning are endless. The most chilling of all is the idea that cloning humans can save lives. Though on the surface this seems to be a bright spot in the sea of darkness that surrounds the human cloning issue, in reality it could be the darkest point of all. The reason being that cloning in order to save lives gives rise to visions of human farms where people will be made and used for parts, or research. Though there may be legitimate instances of organs cloned, the most obvious and easy way to ensure longevity would be to clone your self for spare parts. Black market operations would surely ensue, and add yet another dimension to the already versatile world of crime that our society must endure. If the practices were made illegal, it would merely add to our already overflowing court system. This brings about another point rarely discussed by either side of the cloning issue: the clones. Has anyone bothered to think of these poor individuals? We cant even get together as a society and accept the humans we already have. It seems incredibly brazen of us to assume that we could accept these new additions to society as equal. It could be a horrible stigma carried like a dark secret throughout the clones life. The effects would be devastating. Why would we want to put someone through that just to satisfy our own narcissistic goals? Finally there is the one thing that most people opposed to cloning agree on; our intuition says NO. This may seem like an unfounded reason to argue for the banning of human cloning, however when inspected more closely, the idea can be supported. The reason that the idea of cloning creates such a disturbance within us is that at

Hunger Artist Essays - Asceticism, Diets, Fasting, Watcher, Uatu

Hunger Artist Essays - Asceticism, Diets, Fasting, Watcher, Uatu Hunger Artist I will try to demonstrate what the publics reaction was to the angel in The very old man with Enormous wings and Kafkas Hunger Artist from what the authors wrote in the stories and the characters point of view. I will also try illustrate how the public has more of a meaning in both stories. In A very old man with Enormous Wings the public goes to see the old man because they wanted to see what he was. The owners of the house where the old man was at, thought that he was a lonely castaway from some foreign ship wrecked by the storm. They thought this because they spoke to him and he answered in a incomprehensible dialect with a strong sailors voice. The public tossed him things to eat as if he werent a supernatural creature but a circus animal. When Father Gonzaga went to see the old man there was less frivolous onlookers than those who had arrived earlier. The simplest among them thought that he should be named mayor of the world. Others of sterner mind felt that he should be promoted to the rank of five-star general in order to win all wars. There were other people that hoped he would be put to reproduce, so there would be a race of winged wise man who could take charge of the universe. Father Gonzaga suspected that he was an impostor because he did not understand the language of God and did not know how to greet his minister. He did not think that the old man was an angel, he instead felt that it could of been a trick of the devil. Curious people came from far away because they thought that he could cure them and change their misfortunes. During all this time, the old man was the only one who did not take part in his own act. During those days a carnival attraction arrived with a woman who had been changed to a spider. The old mans reputation was already ruined by this time. After this people stopped going to see the old man. Months had past when the old man got new wings and just flew away. I think that the angel in The very old man with Enormous wings might have actually stayed. He left because no one treated him right. They did not believe in him just because he did not give them what they wanted, so they did not have faith in him. The public could of just believe in him and treated him well maybe he would have gotten well and then he would have gaven them what they wanted. In the hunger Artist , the artist wanted the public to appreciate his fasting abilities by watching him and giving him fame. We know this by the following passage; Why stop fasting... ?, ... why should he be cheated of the fame he would get for lasting longer. Professional fasting had diminished remarkably the last decade. For elders he was often a joke, while for children he was a special treat. There were different kinds of watchers that watched the artist. There were groups of watchers who would huddle to together in a corner to play cards. They intended to give the artist Some space, because they thought he would appreciate to be alone. He did not, instead it made him miserable and made his fast seem unendurable. Then there are the watchers more to his taste. The watchers that would sit close up to the bars because they were not content with the dim night lighting on the hall. The artist would not sleep, he was happy at spending sleepless nights with such watchers. People began to get uninterested in watching the Hunger Artist because no one could produce evidence that the fast had really been continuos; only the artist knew that, therefore he was his only satisfied spectator of his own fast. Years past and still no one took his trouble seriously. People felt that his depression was do to the fasting. They also felt that fasting made him react with an outburst of fury; he would shake the bars of his cage like a wild animal. More

Personal Statement Essay Example | Topics and Well Written Essays - 500 words - 37

Personal Statement - Essay Example hieve the needed personal and professional in the absence of education, especially Higher Education that is known for setting the paradigm for organizations to be run. Personally, I have chosen marketing as a course and this is the area I want to penetrate with my academic studies at UCAS. My reason for choosing marketing is influenced by a number of factors, major among which is the need for me to take total advantage of booming oil and gas riches that is currently in place in Qatar. For me to take advantage of the oil and gas riches do not mean enriching myself through marketing but equipping my knowledge, skill and competence with the ever growing media and advertising popularity in Qatar. Because of the oil and gas riches, a lot of companies continue to spring up by the day. Because the companies are many, there is so much competition among them that they can hardly survive in the absence of media publicity and advertisement. This is where my professional knowledge in marketing will become useful. My ambitions as a marketer in Qatar are well laid out. In the first place, I am hoping to start from the relatively lower rank where I shall work for a number of up and coming multinational companies. As my experience grows, I would move on to higher grounds by taking state-oriented positions, especially towards the World Cup 2022. The World Cup is certainly a very big event that the government attaches so much importance to. The World Cup 2022 will bring Qatar closer to the whole world and thus the need to glorify the image of the country through a successful hosting. This is where the need for the tournament and country in general to be well marketed comes in. I therefore a person who can be described as very hungry for success since my ambition run very high into the long term. I currently have so many experiences, interests and background that make me very suitable for my ambition to go as far as marketing the World Cup 2022 in Qatar. For example I am a very

Health Illness and society Essay Example | Topics and Well Written Essays - 1500 words

Health Illness and society - Essay Example or theories on health are not limited to illnesses and symptoms but as to how people interpret and respond to symptoms as well (Hughner and Kleine 2004, p. 1688). For instance, Hughner and Kleine (2004, p. 1869) pointed out that a person who sees the role of a physician as someone who would fix his or her body would behave in a different way compared to a person who sees himself or herself as somebody who can control his or her own health. A person who sees pills as a magic substance that will cure his or her health will progress differently from a person who sees medicines as only one aspect of a comprehensive approach to health (Hughner and Kleine 2004, p. 1869). Blaxter pointed out in 2000 that the poorest sectors of society can attribute illnesses to purely behavioural causes or that the causes of ill health are beyond their control (Hodgins et al. 2006, p. 1986). Illnesses are always attributed to poverty and the idea that one can be socially unfortunate yet very healthy is inte nsely resisted (Hodgins et al. 2006, 1986). Hodgins et al. (2006, p. 1984) reported that a prevailing belief among Travellers, an ethnic minority in Ireland, is that a woman has to be very sick before seeing a doctor. The Travellers believe that the mother must be the one who must get well last from any illness and that the mother must take care of the family because husbands can leave the family but not the wife or the mother (Hodgins et al. 2004, p. 1983). Travellers also believe that smoking is not contraindicated for heart ailments but is even a way of relaxation (Hodgins et al. 2007). Norby (2008, p. 357) pointed out, â€Å"Patients tend to think they are entitled to understand lay health terms like ‘sickness’ and ‘illness’ in ways that do not necessarily correspond to health professionals’ understanding.† Further, Norby (2008, p. 357) argued that it is â€Å"easier for doctors to create a communicative platform of shared concepts by using and explaining special medical

Strategies for Literature Review Searches

Strategies for Literature Review Searches Detail an appropriate search strategy using relevant databases to identify an article on evidenced based practice in the healthcare setting Literature search has been a vital aspect of students academic life, especially with the advance of technology. Burns and Grove (2005) define literature searching as an organised search system which identifies information relevant to the topic of interest. Moreover, searching has an essential role in supporting clinicians who want to keep up with the development of evidenced-based practice in the health professions . The term evidenced-based practice has come to be used to refer to the combination of evidences which improve the quality of information in relation to clinical and patient interests (De Brun Pearce-Smith, 2009). In order to find the best medical resources, a good search technique is required for finding information more efficiently, otherwise the researcher could waste lots of time and find nothing. The aim of this essay is to describe an appropriate search strategy by defining databases and the reasons for choosing the a particular one for this assignment . The essay w ill then go on to describe the search steps used to identify an article on Children Diabetes. Primarily, the fundamental part of searching is formulating a well-searchable question in order to be capable of sourcing an answer in the chosen database. For De Brun and Pearce-Smith (2009) database refers to systemic reviews containing an electronic collection of information that is organised and accessible. There are various search engines in which research could be undertaken and each one of them identifies information and data in its own way. Although there are a range of databases available, the one that has been chosen for this particular essay is Pubmed. The reason for choosing this database is due to the fact that the Internet is a place where all sorts of information can be obtained, whether from experts or not. In other words, there is no guarantee of validity or the reliability of the data. Therefore, information about healthcare topics should be taken from trustworthy sources. Nordenstrom (2007) stated that Pubmed is one of the primary medical information sources which is connected to the major medical database MEDLINE and accessed via the National Library of Medicine. Moreover, it allows people to access data easily and free of charge. In addition, it contains assessed evidenced-based practice articles. However, Pubmed requires following up an appropriate search techniques. A search strategy is a technique which includes lists of databases and applicable terms which could be the key part of the research (De Brun Pearce-Smith, 2009). As mentioned previously, formulating the question is the essential part of a search strategy, the question used during this essay is What are the reasons of developing diabetes in children?. Breaking down the question into identified keywords builds smaller, more manageable questions which lead to an effective search strategy. De Brun and Pearce-Smith (2009) suggested that PICO is the common method in managing the question. Problem, Intervention, Comparison and Outcome is what PICO stands for, respectively. This means that the problem is the diabetes, the intervention is the standard treatment, for example, regulate the insulin by medicine, the comparison is the alternative treatment, for instance, balanced diet and finally, the outcome is the expected results from the treatment which can be a decrease in insulin level in t he blood. Due to the fact that databases are controlled by computers, the search will result in words which have been typed in by the resaercher. Nordenstrom (2007) suggested that at first, searching as wide as possible to make sure the articles of interest are included, was the best approach. For example, entering the keyword diabetes in the query box returns a large number of articles. The next step can be searching by using a thesaurus which De Brun and Pearce-Smith (2009) defined as words with an accompanying selection of synonyms or phrases which can be useful in finding the relevant articles. An example of this technique is using high insulin level or Metabolic syndrome instead of diabetes. In using this technique it is noticeable that the search results have been reduced significantly. Terminology is an essential element in the medical field and changing a letter in a term could change the meaning of the diagnosis. The thread step search technique involves using truncation and wildcards, where appropriate, these are shortcuts and they can save time when using keywords. Truncation is the use of symbols, such as asterisks (*) in order to reduce search steps; in contrast however, this technique may increase the number of articles. Wildcards involve the use of the question mark (?) , to differentiate between different English spellings and it is also useful in dealing with plurals. Though it is interesting to note that Pubmed does not use wildcards (De Brun Pearce-Smith, 2009). One such case of truncation is when using the word child. Here the stem of the word is used and any suffux is removed , adding asterisks instead so the search term becomes child*. The system will look for information that refers to child, children, childhood, etc. The fourth step in strengthening the search is combining words, this is popularly known as Boolean logic. Terms that are used in a search can be more relevant to the formulated question by joining words with: and, or, not, with, brackets and inverted commas. Using AND in a search will display articles that contain both words; for instance, Diabetes and Children. The system will search for articles that contain both words. However, when using OR instead of AND, the results will include articles with either word or both of them; whereas, using NOT will restrict the search. For example, searching about children NOT young people (De Brun Pearce-Smith, 2009). The final step of the search strategy is limitation, this is done by filtering the search results. The limitation process is a search using particular structural units such as age, publication years, abstracts only or full text, etc. Using a search limit in researching diabetic children was done by choosing, articles with abstracts only and published within five years. The Pubmed system reduced the number of articles by retrieving with reference to the selected limits. In using this technique, the number of results fell from 11501 articles to a manageable number of 30. Metabolic syndrome in childhood and adolescence by Barkai and Paragh (2006) has been chosen as a good article because diabetes is increasing globally among young people. This increase is caused mostly by poor health, excess food which leads to an increase in the level of obesity, and finally, the lack of exercise. Therefore, insulin resistance deficiency will occur (Silink Kida ,2003). In conclusion, a good search strategy is the key to obtaining high quality information in evidence-based practice. A clear question, choosing appropriate databases, lists of keywords and synonyms, using truncations and wildcards, combining Boolean operators and applying limits to the results are the principles for successfully finding articles on evidenced-based practice.

Deaf President Now

Richard Evans 12 October 2012 Deaf Community Midterm: DPN Who Will Be President It all started in 1987 at the first deaf school in the United States, Gallaudet University. Former President Dr. Jerry C. Lee resigned at the end of 1987 and the school needed to find another president to take place. So in February of 1988 the committee announced the finalists for the running for a new president. A majority of the candidates were of hearing and just a couple were of deaf nature. Let us start by discussing, who were the candidates, what initially started the troubles in 1988, and how it was finally resolved.In 1988 when Gallaudet University needed to find a new president to take over for the open position at stake they had many people send in their resumes to the committee who takes care of that kind of stuff. They later announced the finalists and some were hearing and some were deaf and considering this is a deaf school, wouldn’t one think that a deaf president would fit a lot bet ter than a hearing person? Well the finalists that were announced were the following: Dr. Harvey Corson, who is deaf, Dr. I.King Jordan, who was also deaf, and Dr. Elisabeth Zinser, who is hearing. The congregation of Gallaudet wanted the presidency to be filled by one of the two deaf candidates and they started writing and sending letters to the board to let them know how they would like to see the direction of the school. Then the school announced who was going to take over the open position and when they said it was the hearing candidate the school was in shock, and that’s when history was forever changed at that school.March 1, 1988 was the day when the board finally announced their decision and when the University had announced that Zinser had become the new president of the university the students, angered and with feelings of betrayal, marched to the board meeting and they demanded to be told why that was the decision that had been made. The following day is when they finally got to hear why they made the decision and the students of Gallaudet were appalled. Meetings upon meetings took place between the student congregation debating what next step was needed to be taken.They decided to barricade the way onto the campus the next morning and they rallied and gave speeches to all the students and the protest leaders came to a conclusion on what they wanted. They gave the board 4 ultimatums that must be met or else and they were: 1. Zinser Must resign and a deaf president be selected; 2. Spilman must step down off of the board; 3. The percentage of deaf persons on the board must be a majority; and 4. There must be no reprisals against any of the protesters. And the board said no to all of their demands and the protesters then turned to marching to the Capitol Building in D. C.The following day the university wasn’t barricaded any longer and the university’s classes took place but the protesters boycotted the classes and went to speeches and rallies instead. The rallies had then gotten so large that it was being covered by national television, programs, and newspapers. Zinser then thought to herself that she needed to begin her presidency early and she started appearing on campus to show that she cares. But she was turned down quickly and then the following day she resigned and the students took march to the capital to get the other 3 demands to be taken and make sure they are done.The next day was a day break for everyone to relax so that Sunday they would then start up again. Then all 4 demands were met and Dr. I. King Jordan was the first deaf president at Gallaudet University. In 8 days and tons of emotional stress and action packed days the rallies and everything came to an end and everyone was happy. To review all of what had happened just shows with a lot of heart and effort one can succeed in anything and the congregation at Gallaudet had shown the world that the deaf community can stick up and join togethe r and not budge.This revolution at Gallaudet will always be remembered and marks a big spot in history for the deaf community. Works Cited â€Å"Deaf President Now Protest – Gallaudet University. † Deaf President Now Protest – Gallaudet University. N. p. , n. d. Web. 03 Oct. 2012. . â€Å"DeafWeb Washington: CSCDHH GA Newsletter – March 1998. † DeafWeb Washington: CSCDHH GA Newsletter – March 1998. N. p. , n. d. Web. 03 Oct. 2012. . Lane, Harlan L. , Robert Hoffmeister, and Benjamin J. Bahan. A Journey into

Rape Culture Essay

In the United States, rape has become one of the most underreported crimes each year (â€Å"Reporting Rape† 1). The term rape culture refers to how our society has taught women how not to be raped instead of teaching men not to rape. Through jokes and the sexualization of women we are more likely to believe rape is not a big crisis in our nation. Rape culture leads to the acceptance of rape as a natural occurrence through images that objectify women, media, and the stigmatization of rape victims. In our culture we are made to believe that victims should be blamed for their own abuse according to their state of mind or what they were wearing at the time. Rape culture has become such a major part of own lives that we don’t know its even happening. In todays society, women have become such a â€Å"sex† object from the media, movies, and advertisement, or even jokes. Through images that dehumanize women, they turn them into objects, leading to the increase of violence towards women. In a Stop Violence Against Women event students face the issue face on and said: When the media objectifies women, it also creates an analogous definition of masculinity. She added that the media imposes these societal roles, causing people to ignore complex human personalities and identities (Turmam 1). The over-sexualization of women in today’s media gives women the wrong hopes. At one-angle women see sex as a necessity to be in todays â€Å"norms† but not to put themselves out enough to be sexually assaulted. The word â€Å"slut† has oppressed women by telling them to dress a certain way, where to go or not go, who to talk to and who not to talk to. â€Å"Slut† shaming is an act of shaming a person based on how much they flaunt their sexuality. Taking the word too lightly can have awful consequences on how rape will be justified. Women who show too much skin or dress provocative are labeled as â€Å"sluts† and are tormented as well as looked at with less respect. Women should be able to wear whatever choice of clothing they want, go out where they want and not be in constant fear of rape. We are living in a culture where survivors are afraid to speak up (Kacmarek 2). Most women are afraid that by speaking up they are putting themselves out to be judged. People around us judge a person who has been raped not on the  circumstances but by the type of clothing they were wearing, saying that they have â€Å"lost their self-respect† which means they might have brou ght it upon themselves. Research has found that an increase in sexist jokes can have a negative outcome for rape victims (Viki 1). By creating a society that looks down on those who show their sexuality, it creates fear when women are sexually assaulted. This also makes men believe that it is â€Å"okay† to come onto women. Nobody but the rapist should be blamed for the abuse that happened. No one ever asks to get raped, in any situation. Jessica Valenti confronts the issue of â€Å"no means no†: Until American culture and law frames sexual consent, as proactively, enthusiastically given, there will be no justice for rape victims. Its time for the U.S to lose the â€Å"no means no† model for understanding sexual assault and focus â€Å"only yes’ means yes† instead (Broderick 3) America has looked at consent is such a loose way. Many forget that â€Å" no† does not mean â€Å"convince me.† A survey reveals that many people between the ages of 14-25 do not actually learn about consent in mandatory sex-education classes (Broderick 2). A consent sex does not mean there wasn’t a no, but rather that the yes was not forced upon by convincing or hostile situation where they feel like th ey were pressured to say yes. Also that being when people are under the influence or even unconscious, just because they didn’t say no does not mean that it gives the right for a person to have sex with him. Two people consenting is a necessity when it comes to sex. Many people are not aware of how frightening the statistics involving sexual assault is. The crime of rape is at an alarmingly high rate due to the fact that â€Å"slut†-shaming and victim shaming, many are afraid to speak up about rape. Every year there is 237,868 people sexually assaulted (â€Å"Statistics† 1) Only 40% of rapes actually reported to the police (â€Å"Reporting Rates† 1) That means that 60% are too afraid to report a sexual assault and many rapist getting away for what they have done and possibly doing it again. Out of the 40% of rapes that are actually reported 3% of rapist will ever spend a day in prison (â€Å"Reporting Rates† 1). There is no justice for women in the United States who are being raped. Angie Epifano states how rape is somehow have to more â€Å"legitimate† compared to other crimes: If you were mugged in New York City people would be horrified. No one is going to sit there and say ‘Are  you sure you were mu gged?’ With sexual assault there is always this question of ‘Are you sure?’ ‘What were you wearing?’(Kacmarek 2) Men rape on a daily basis because they know they can get away with it. Our culture has become so involved in bashing others on how to dress or how to act we have forgotten that it is not the victims fault, but that people rape because they are rapists. Another thing that most people forget is that rapes do not happen by random strangers. Most rapes happen by the people we know, friends or family. We are afraid that to face the fact that the rape is not only committed by evil psychopaths but instead by those who we look up to or those who we’ve got to know the best (Broderick 1). About â…” of rapes are committed by someone the victim knows (â€Å"Statistics† 1). Some of best examples how rape culture has taken such huge effect in the United States is in the media. Rapists are made to look like victims in today’s society. A culture where it’s believed that â€Å"boys will be boys,† where men cannot control themselves if they see women in revealing clothing. In the media, rape culture has affected the way rape cases are looked at. The bias opinions on the way news coverage looks at the rapes have been having a negative effect on the viewers. A prime example of this is seen in the rape case in Steubenville, Ohio. The trial was against two young men, Trent Mays and Ma’lik Richmond, both in high school. These two boys raped a unconscious girl who was highly intoxicated. They referred to this young 16 year old as the â€Å"dead girl,† but in trial denied knowing that they were raping her because it â€Å"wasn’t violent†(Plank 1). A person who is unconscious is unable to consent any type of penetrati on. Just because there isn’t a no, does not mean that means that is what the girl wants. Silence is not consent. Rape is usually not violent or forced. The two boys continued to urinate on her, live-text, and disseminated naked pictures of the victim (Plank 1). During this many watched as the girl was being raped, most laughed and took pictures as this was happening. This rape trial is being dismissed because she was not saying â€Å"no† during this. Rape apology in the media was clearly shown when CNN, covered and responded the rape trial. Finally a trial where the rapists were sent to jail the way the reporter dismissed the rape and instead victimized the rapist. Poppy Harlow went on to discuss on how deeply sorry she was for this rapist: I’ve never  experienced anything like it Candy. It was incredibly difficult even for an outsider like me to watch as these two young men that had much promising future, star football players, very good students literally watch as they believed their lives fell apart (Plank 1). Here she makes the rapist seem like a victim when he was the one that made the decision to rape and hurt another human being. Even one of the nicest guys can rape. No one but the rapist should be blamed for violence they inflicted on the others. No matter what the girl was wearing or how her state of mind was, no one but the rapist should be blamed. â€Å"As long as we publicly sympathize with rapist, we are glorifying them. Rapist deserve no apology, rape victims do† (Plank 2) Therefore, there is conclusive evidence that rape culture is prevalent in the United States. Our culture has desensitized and minimized traumatic experiences for its victims. Women are being dehumanized because of they are objectified and over-sexualized. Victim blaming has become such a norm in our society we forget that no one but a rapist should be blamed for what they have done. Statics show how there is not justice for women, when men are not being put away for their crime. Culturally men and women are taking bias sides because of sexist ways that the victim is somehow responsible for being raped.

Animal Rights Should Be Afforded On The Basis Of Morality

Animal Rights Although there may be many arguments regarding the proper treatment of animals, rights are a major concern. Humans have domain over animals and therefore act in a responsible way towards them. Affording animals certain rights would improve their living conditions as well as human’s conditions, and increase the awareness of the consequences humans may face due to their maltreatment. Animal rights should be afforded on the basis of morality. As a society of moral and just people, it would be wrong to mistreat animals. The treatment of these animals must be protected by some form of rights. Different animals are consumed by humans in different countries. The animals which are socially acceptable for human consumption vary among†¦show more content†¦Yet animals are affected in many other ways. Animals are being raised solely for human consumption. The animals are raised in overcrowded conditions, kept on dirty conditions, and bred unnaturally. Most Americans would not stand for this treatment of their pets, such as dogs and cats, there should be no difference for other animals. Furthermore, many of the conditions in which animals for human consumption are being raised in would be illegal if imposed on a dog or cat. In the spirit of thanksgiving, the conditions of turkeys shall be highlighted. Wild turkeys live, on average, twelve years and weigh about eighteen pounds. Sadly, farm-raised turkeys live approximately four and a half months and weigh thirty-five pounds. In the wild, turkeys value their family. In fact, turkey brothers stay together for the entirety of their lives. In contrast, turkeys raised on a farm for human consumption are mixed up and treated as a product on a conveyor belt, literally. Animals are being removed from their natural habitats; they are being reproduced and raised on farms for mass production. During this process, the conditions may be poor, chemicals and genetic mutations often take place. All for the benefit of humans, or what is seems. There are many studies and reports outlining the negative impacts of these farms. With stricter rights imposed on animals, society’s health may actually see improvements and