George Dawes Greens The Juror: Annie :: essays research papers

George Dawes Greens The Juror AnnieI hold back sustained about of the most appalling trials of this century. Over me Ihave felt distress, bleakness, sorrow. up to now none of them were as smashing asAnnies. Have you forever comprehend about Annie? Oh yes Annie L billetd, one of the mostkind jurors I have ever met. In George Dawes Greens The Juror, He sumarized theevents and, thoroughly explained the pain and anguish Annie had to go through.The woe in which her bearing revolved after mentioning those lousy run-in I need alittle excitement in my life 1, well, if Annie needed to add a touch ofexcitement to her life she should have tried Disneyland not jury duty. What I amabout to air is what happened in our little run with the bundle. Truly that has abit of soiled humor because I cant run. If you keep on reading you will interpret the risks of serving for jury duty Who will protect you?2 forwards I met her, Annie was an unadorned artiste who had just transferred out ofManhatta n and into the country. To a small cottage by a lake. Her child, Oliver,who loved to ride his bike, moved in as well. I have to say that when I metAnnie for the first time it was as Juror N 224. She was a sparkling maid. Whowould have thought a rotten soul such as the teacher would try to equipment casualty her? Iconfess that her recoil in the following days move me. This time the trialwas against Louie Boffano. He was the head of the mob. He and his right afford TheTeacher were as bad as they come. The case was the murders of Salvadore Riggioand his grandson. Mr. Boffano was being accuse of ordering them. By this timeAnnie and I already knew the teacher, but we adjudge him as Zach Lyde. Hehad a very piquant approach toward Annie he bought three of her artworks fortwelve thousand dollars each. Nevertheless, how were we to imagine that he waspart of the mob? By the time that night had come, Zach Lyde was having dinner atAnnies hearthstone. Oliver stayed at a friends house Juliet s house. Then camethose frightful words from the teacher Annie, listen to me now, youre indanger and your son is in danger3 After this, chance struck Annies life.From this moment on Annie would feel disquietude and distress. Her house wasbugged, her friends house was bugged, and she could not tell anyone.

Landcare Revegetation :: essays research papers

Rehabilitation is the surgical process of recl conceptioning land for economical orconservation purposes. This process usu all toldy involvesre-vegetation. The principal(prenominal) aim in rehabilitation is to either return theland to a self-sustaining ecosystem or prepare the land for humanuse, i.e. crops, pastures and plantations. Rehabilitation should gullplace at a rate that is significantly higher than instinctive succession.Several principles are implemented for successful rehabilitation. Ofthese principles includes the need for preventing disasters andanticipating problems before they arise, if this is interpreted toconsideration then rehabilitation volition be less pricy and troublefree. When rehabilitating a site, all the components making up theecosystem need to be looked at individually. They include soil,climate, vegetation, time and animals. These components need tointeract at received rates in order for the desired effect to beachieved and so might need to be alt ered. There are otherprinciples of rehabilitation, which will be discussed, in greaterdetail. There are many methods and strategies mixed in rehabilitationwhich, are specific to a site. In this event, come in mine reclamationand farmland will be looked at. A spirit by step illustration of theprocesses involved will be covered. When rehabilitating mine land,it is important to first prepare a plan before exploit takes place.Researching and obtaining data on the floral and faunal elementsof the ecosystem by conducting surveys of the upper, mid andunder-story species present. If the aim is to compensate the land to itsoriginal ecological balance and to conserve the species present,then barely studies should be conducted on the ecology of thenative species, i.e. origin biology of all species. Propagationtechniques and the order of re-establishing species should bestudied. When rehabilitation work was conducted on the bauxitemines in the southwest of W.A., special research was con ductedon the germination requirements of sown seed. The aim in this case was to re-establish a self-sustaining forest,which maintains water, timber and all the precious qualities of forest.The timing component was carefully considered when removingsurface soil in summer to match maximum seed store this was achievedwhen the forest was cleared after seed set took place. Handseeding was done soon after ripping in order to ensured that theseeds other propagules were well established before germination.When conducting mining operations it is generally desirable thatrehabilitation work takes place at the selfsame(prenominal) rate as mining occurs. The soil component in this case needs to be removed in layers(topsoil and overburden) and stock piled during the miningprocess. The topsoil is very important because is contains most ofthe seed, propagules and micro-organisms which are needed for

Evaluation of Comptronix Corporation: Identifying Inherent Risk and Control Risk Factors Essay

1. Professional scrutiniseing standards bow the audit jeopardize model, which is used to gibe the nature, timing, and purpose of audit procedures. see the lucks of the model and discuss how changes in for each one component affect the attendees need for turn out. The audit risk model is used to determine the nature, timing, and extent of substantive audit procedures. The components of audit risk model ordinarily stated as follows DR = AR/(IR x CR)Where DR = detection risk AR = audit risk IR = entire risk CR = retard risk Detection Risk play offers procedures will lead them to conclude that a fiscal description assertion is non somaticly misstated when in glide byrence such misstatement does exist. If attendees want to decrease DR, they had better collect more evidence and piddle away sure the validity of evidence. Audit Risk attenders may un knowingly fail to appropriately modify their opinion on monetary statements that ar materi solelyy misstated. If AR sh ould be keep in low level, which agency the early(a) risks too should be low.Inherent Risk The risk of material misstatement of a financial statement assertion, anticipate at that place were no link view ass. As inherent risk increases, PDR decreases, which in turn increases the auditors need for stronger evidence. Control risk The risk that a material misstatement that could occur in an broadsheet will not be prevented or discoer on a timely basis by indispensable control. If the effect of indwelling control is assessed as decreasing, the auditor should pay more c atomic number 18 to control risks.2. One of the components of the audit risk model is inherent risk. aboriginal normal circumstanceors that auditors evaluate when assessing inherent risk. With the benefit of hindsight, what inherent risk factors were demonstrate during the audits of the 1989 through 1992 Comptronix financial statements? Inherent risk is a measure of the auditors assessment of the suscepti bility of an assertion to a material misstatement assuming thither atomic number 18 no related internal controls. around debate that inherent risk would be greater for some assertions and related account based on some conditions as follows Complex calculations rather than childlike calculations.Non-routine rather than routine transactions.Subjective data rather than objective data. much importantly is that inherent risk is always be effected by external factors as follows Changes in economic environmentInsufficient great to continue operationsTechnological improvements.Transactions with related parties.Susceptibility of assets to misappropriation.The inherent risk factors bow during the 1989 through 1992 financial statement audits as follows privation of Key Customer Comptronix lost a key client to SCI afterwardsward the unrestricted offering of stock. Once the telephoner lost their a key customer, Management give up a strong motivation ensure gross sales and operatin g surgical operation to satisfy investor expectations because the loss of a key customer put too much pressure level on vigilance to meet the requirements of external users. Public Offering of Stock After Comptronix do its public offering of stock , they score the pressure which push the management to manipulate operating execution too meet the expectations from the external users.Technological procession Comptronix is a manufacture union which main products atomic number 18 traffic circle get alongs and the circuit come alongs development depend on technological improvement. The technological improvement has a negative impact on operating performance. Pressures from a modern protagonist Company By the first year of the fraud (1989), Comptronix became a new family which send packing employ more than 1,800 employees in less than a decade , and at same time, the troupe expanded its the size of the company in leash different locations. The rapid development of company made the management adjusted their operations instead of monitoring company operations. mind of Accounts The high inherent risk accounts include Accounts receivable/ account payable, inventory, and property, plant, and equipment. But all the accounts computation is based on estimation which led the numbers are very unreliable and subjective. Cash Flow Pressures Comptronix suffered net losses from 1986. Until the company attracted a venture capitalist, the company was able to generate strong sales and profits. Prior to 1989, Comptronix had generated only both consecutive years of profit after several years of net losses. cash flow of financial statement cannot cover many years of recurring losses.The management has motives to convey up operating accounts to look perfect to attract more investors. 3. An otherwise component of the audit risk model is control risk. Describe the quintette components of internal control. What characteristics of Comptronixs internal control change magnitude control risk for the audits of the 1989-1992 year-end financial statements?Five components of control risk are control environment, risk assessment, control activities, learning and communication, and monitoring. Control environment set the tone of an institution by influencing the control consciousness of batch. Risk assessment is managements process for locateing, analyzing, and responding to the risks. Control activities are policies and procedures that help ensure that managements directives are carried out. Information is necessitate at all levels of an organization to take care management in meeting the organizations objectives.Monitoring of controls is a process to assess the quality of internal control performance over time. The information and communication is seriously weak in that he three executives were able to perpetrate the fraud by bypassing the existing accounting system. They could render the fictitious entries manually and other employees were ex cluded from the manipulations to minimize the likelihood of the fraud universe discovered.Besides, the weak control activity and monitoring is represented by the fact that Mr. Shifflett or Mr. Medlin could approve payments based solely on an invoice. Therefore, the fraud squad was able to bypass internal controls over cash disbursements.Internal controls were also insufficient to detect the manipulation of sales and accounts receivable. Mr. Medlin had the office to entry the shipping department system.4. The bill of fare of directors, and its audit citizens committee, can be an effective somatic governance mechanism. Discuss the pros and cons of allowing inside directors to sere on the board. Describe typical responsibilities of audit committees.What strengths or weaknesses were present related to Comptronixs board of directors and audit committee?As shareholders have limited access to the sufficient information, they are hard to monitor the daily transactions and management . They would delegate the responsibilities to the board of directors. Then, board of directors require inside directors to depart sufficient information in hallow to answer decisions those are in the maximum profits of shareholders. However, if the inside directors have improper purposes, its easily to be a manipulation dickhead for management.Audit committee is responsible for ensuring that the companys financial statements and reports are accurate and use fair and reason outable estimates. More specifically, it is charged with overseeing the financial account and disclosure process, monitoring choice of accounting policies and principles, overseeing hiring, performance and independency of the external auditors, oversight of regulatory compliance, monitoring the internal control process, overseeing the performance of the internal audit function, and discussing risk management policies and practices with management.The control environment is importantly influenced by the effe ctiveness of its board of directors or its audit committee. Factors that bear on the effectiveness of the board or audit committee include the extent of its freedom from management, the experience and stature of its members. However, among the seven individuals in Comptronix board of directors, five members are either inside directors or directors had close affiliations with management.In addition, the direct responsibility of the board of directors is to protect the shareholders assets and ensure they receive a fit return on their investment. Board members act as trustees of the organizations assets and must exercise out-of-pocket diligence to oversee that the organization is strong managed and that its financial situation remains sound. But the composition of Comptronixs board of directors obviously lacks objectivity.A qualifying audit committee should be calm of independent directors who are not officers or employees of the organization and who do not have other relationship s that impair independence. However, The audit committee of Comptronix is made up two external directors and one gray director, which would inevitably impair the independence.Whats more, to qualify, the committee must be composed of international director with at least one qualifying as a financial expert. Nevertheless, for Comptronix Corporation, there is no indication of whether any of these individuals had accounting or financial inform backgrounds. Lastly, the audit committee met only twice during 1991, it was not efficiently and sufficiently to monitor and oversee the financial reporting.5. Public companies must file every quarter financial statements in Form 10-Qs, that have been reviewed by the companys external auditor. Briefly describe the key requirements of Auditing Standards (AU) Section 722, Interim monetary Statements. Why wouldnt all companies (public and private) engage their auditors to perform timely reviews of temporary financial statements?The term inte rim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entitys fiscal year end.A review consists principally of performing analytical procedures and making inquiries of persons responsible for financial and accounting matters, and does not contemplate (a) test of accounting records through inspection, observation, or confirmation (b) tests of controls to evaluate their effectiveness (c) the obtain net of corroborating evidence in response to inquiries or (d) the performance of certain other procedures ordinarily performed in an audit.The decision to have a review engagement is a spliff decision of the client and auditor. So a review would be performed when the benefits to the auditor and to the client exceed the costs to both parties. In general, firms with high complexity are more likely to be reviewed than firms with low complexity. Firms with high return opportunities a less likely to be reviewed than those with low growth opportunities for they may be associated with higher information and litigation risks. And its also approximately the firms audit assurance and insurance needs.6. Describe whether you think Comptronixs executive team was inherently for sale from the beginning. How is it manageable for otherwise honest nation to become involved in frauds like the one at Comptronix?We fathert think Comptronixs executive team was inherently dishonest from the beginning. In opposite, we think there are two main reasons for the company committed the fraud.The first is its weak internal control.First comes to the companys board of director. The board of directors is responsible for overseeing the actions of management. Factors that bear on the effectiveness of the board include the extent of its independence from management, the experience and stature of its members, the extent to which it raises and pursues challenging questions with management , and its interaction with the internal and external auditors.the audit committee of the board of directors should be composed of independent directors who are not officers or employees of the organization and who do not have other relationships that impair independence. In addition, the audit committee should have one or more members who have financial reporting expertise.However, Comptronixs board of directors consist of the chief operating officer and the COO of the company, And two of the other five directors who had close affiliations with management, one served as the companys outside general legal counsel and the other who served as vice president of manufacturing for a significant customer of Comptronix, and one of the remaining outside directors who was a partner in the venture capital firm that owned 574,978 shares (5.3%) of Comptronixs common stock, the second outside director who was the vice chairman and CEO of the local bank originally loaning money to the company, an d the third outside director who was president of an international components supplier based in Taiwan.And there was no indication of whether any of these individuals had accounting or financial reporting backgrounds. 28.6% of the board consisted of inside directors. And even all of the board of directors disobey the independence and effectiveness of the formation of the board of directors. The interest relationship with the company increased the potential risk for the management to commit fraud.The second reason is the considerable pressure of harsh competition for the companies in the industry. The fraud was motivated by the loss of a key customer in 1989 to the three executives antecedent employer, SCI. Since the first manipulation of the financial statement, they were forced to manipulate the other years and evidences to hide the manipulation, which created a vicious circle.In conclusion, the weak internal control system provided a good environment for the commission of fr aud. The huge pressure of the company brought the motivation of the fraud. Both of them played important roles for the honest people to become involved in frauds.7. Auditing Standards (AU) Section 316, Consideration of burlesque in a Financial Statement Audit, notes that three conditions are generally present when fraud occurs. Research the authoritative standards for auditors and provide a brief outline of each of the three fraud conditions. Additionally, provide an example from the Comptronix fraud of each of the three fraud conditions.(1) Three fraud conditionsFirst, management or other employees have an incentive or are under pressure, which provides a reason to commit fraud. Second, circumstances existfor example, the absence of controls, ineffective controls, or the ability of management to turn over controlsthat provide an hazard for a fraud to be perpetrated. Third, those involved are able to rationalize committing a fraudulent act. Some individuals possess an attitude, character, or set of ethical values that allow them to knowingly and intentionally commit a dishonest act.(2) ExamplesThe incentive for top company executive to do fraud is that after the company went public, the company needed an increasing number for profit on the income statement, to attract more investors and make the stock price higher and higher.One of the opportunities for fraud perpetrated in Comptronix is that their internal controls were so insufficient. The three executives had so many authorities to get access to various accounts. They can get control of both checks and accounts payable, which enable them to make fake equipment purchasing recording.Because Comptronixs quarterly filings were unaudited, the executives were successful in manipulating quarterly financial statements. After they successfully manipulated 1989 year-end sales and receivables, they thought their performance may not be discovered by external auditors and SEC, so they began recording fictitious quar terly sales frequently.8. Auditing Standards Section 316, Consideration of Fraud in a Financial Statement Audit, notes that there is a speculation that management override of controls could occur in every audit and accordingly, the auditor should include audit procedures in every audit to foretell that risk.a. What do you think is meant by the term management override?Management override of internal controls is the intervention by managers in handling financial information and making decisions contrary to internal control policy. Managers may think they have the ability to operate outside of the internal controls, but this is not true.b. provide two examples of where management override of controls occurred in the Comptronix fraud.For example, Mr. Medilin, as controller and treasurer, has the office to manipulate both sales documents and accounts receivable documents. Thus he can enter bogus sales into the accounting system then make fake accounts receivable to overstate the companys earnings.Moreover, in social club to overstate the equipment and accounts payable, the three company executives cut fake checks to the bogus accounts payable vendors associated with the fake purchases of equipment. However, the check preparing and recording of equipment purchases jobs should be distributed to different staff. Handling these two jobs at the same time by same executives provide them opportunity to make overstated recording of equipment purchasing.c. Research AU Section 316 to identify the three required auditor responses to further address the risk of management override of internal controls.Three required auditor responses to further address the risk of management override (1) Examining journal entries and other adjustments for evidence of possible material misstatement due to fraud. (2) Reviewing accounting estimates for biases that could result in material misstatement due to fraud. (3) Evaluating the business rationale for significant unusual transaction s.

Enron

The Enron scandal has far- opening semipolitical and pecuniary implications. In rightful(prenominal) 15 days, Enron grew from nowhere to be Americas 7th largest ph wizardr, employing 21,000 staff in more than than 40 countries. But the trues success turned out to suffer manifold an elaborate scam. Enron lied about its cyberspace and stands accused of a stove of shady dealings, including concealing debts so they didnt show up in the companys accounts. As the depth of the deception unfolded, investors and creditors retreated, forcing the firm into Chapter 11 bankruptcy in December. much than six months after a criminal inquiry was announced, the guilty parties have still non been brought to justice. leadership Leadership is critical to the creation and reenforcement of culture there is a constant interplay between culture and leadership. Leaders create the mechanisms for cultural embedding and reinforcement. Cultural averages arise and change because of what leaders mo ve to focus their attention on, their reactions to crises, their role modeling, and their recruitment strategies.Referring to Enron, the major mis lay down do by leaders are as follows Compensation Programs As in most other U. S. companies, Enrons focusing was heavily compensated use dividing line choices. Heavy use of stock option awards linked to short-term stock price may explain the focus of Enrons caution on creating expectations of rapid growth and its efforts to puff up compensateed net profit to meet W only told Streets expectations. The stated goal of stock options is to align the interests of concern with shareholders.But most programs award sizable option grants based on short-term accounting performance, and there are typically few requirements for managers to hold stock purchased through option programs for the long term. The grow of Enron, along with many other firms in the last few years, raises the accident that stock compensation programs as currently de signed can touch off managers to plant decisions that pump up short-term stock performance, but pass to create medium- or long-term value (Hall and Knox, 2002). Dishonestly concealed debt and magnify scoreings.Management t Enron Corp. admitted it overstated earnings for nearly five years. In an SEC filing, Enron said financial statements from 1997 through the third quarter of 2001 should not be relied upon, and that outside demarcationes run by Enron officials during that period should have been include in the companys earnings reports. As a result, Enron is reducing earnings for those years by $586 million, from $2. 89 billion to $2. 31 billion. The company also acknowledge that part of earnings came from deals with partnerships get the hangled by recently sacked CFO Andrew Fastow.These proceedings are already being investigated by the Securities and Exchange Commission. Enron said these deals enabled Fastow to earn more than $30 million. Enron also conceded that three ent ities run by company officials should have been included in its financial statements, based on principally accepted accounting principles. In addition, the company revised its debt upward in each year from 1997 to 2000. As a result, Enrons debt at the end of 2000 was $10. 86 billion, $628 million more than previously reported. Enrons Performance Review System. chinaware featured two basic motivational forces fear and greed. Skilling wanted to keep only the very best, meaning those who produced their profit and volume target so every six months one or two out of every ten employees were dismissed. In pitting employees against each other, the rank-and rank System acted to focusing the imagined weaknesses of individuals and to obfuscate organizational problems. In sum, this led to an erosion of employee self-confidence in their own perceptions and, most crucially, to further residence with the organizations leaders in a way that strengthened conformist behavior.In practice, the c hinaware system worked to encourage entourages or fiefdoms (Dallas 2003) of loyal employees who gravitated towards sinewy players for protection. The PRC was a positionful mechanism for preventing the emergence of subcultures running counter to the organizational notion set by Enrons hierarchy. Members of the Risk Management and Assessment companying who reviewed the terms and conditions of deals (and who were largely inexperienced recent MBA graduates) as well as internal auditors, were fearful of retaliation in the PRC from persons whose deals they were reviewing (Chaffin and Fidler 2002 Dallas 2003).At best, control was compliance-based, seldom encouraging employees to follow either the letter or the intent of laws (Dallas 2003). This punitive environment brought the consequences of dissent sharply into focus. Enrons culture has been characterized as ruthless and reckless lavish rewards on those who played the game, while persecuting those who increase objections (Chaffin and Fidler 2002, 4-5). Led by Skillings cavalier attitude to rules, altitude management conveyed the impression that all that mattered was for employees to book profits.In sum, this led to an erosion of employees confidence in their own perceptions and, most crucially, to further compliance with the organizations leaders in a way that strengthened conformist behavior. cause employees have noted how loyalty required a sort of group think (Chaffin and Fidler 2002, 2) and that you had to keep drinking the Enron water (Stephens and Behr 2002, 2). A myth of smooth, perfect operations was perpetuated with problems papered over (McLean 2001, 58).The net effect of the rank-and-yank system was to decrease the likelihood that employees would raise objections to any illegal or unethical behavior of powerful players. The competitiveness the PRC created was exacerbated by Enrons bonus regime. As one insider put it, sure, the culture at Enron was treacherous, but that was the point (Swartz and Watkins 2003, 56). Ultimately, the overestimation of profits and underestimation of costs was endemic to the organization.The cheat on debt and financial report lead to character erosion which destroys the image of this company and loss of business and social standing. The harsh policy alliance the relationship between managers and customary workers, make well-intentioned employees were inhibited from doing the right thing. batting order batting order of Directors in Enrons collapse concluded that the firm had essential a permeative culture of deception (Senate Subcommittee 2002). As such it was designed and operating at the level of connivance.CEO Lay used direct force to good time any possible successor with whom he disagreed and either he or other top Enron managers used indirect force to deceive and rig employees and other stakeholders for top executive advantage. Whatever standard operating procedures were developed at the level of conformance were honored only to the ext ent that they did not infringe upon executive perks or interfere with top executives exercising a type of feudal control over internal subjects.When external compliance threatened to restrict Enron corporate prerogatives, aggressive tactics to reduce or liminate regulatory standards were routinely employed. The extent and degree to which illegal non-compliance was the cultural norm at Enron will be determined in the courts. Enron did not reach the commitment level it never democratized its power structures so that employee and community stimulant drug could shape strategic direction or restrain executive perks. For all intents and purposes, the work culture of Enron was that of a moral jungle where abuse of power dominated principled economic democratic norms it was a moral pulverization keg ready to explode.(1) Fiduciary Failure.The Enron wag of Directors failed to safeguard Enron shareholders and contributed to the collapse of the seventh largest worldly concern company in the United States, by allowing Enron to engage in high put on the line accounting, inappropriate conflict of interest transactions, extensive unrevealed off-the-books activities, and extravagant executive compensation. The Board witnessed numerous indications of questionable practices by Enron management over several years, but chose to ignore them to the detriment of Enron shareholders, employees and business associates. 2) steep Risk Accounting. The Enron Board of Directors knowingly allowed Enron to engage in high risk accounting practices.(3) Inappropriate Conflicts of Interest. Despite clear conflicts of interest, the Enron Board of Directors approved an curious arrangement allowing Enrons Chief Financial Officer to establish and curb the LJM private equity funds which transacted business with Enron and profited at Enrons expense.The Board exercised inadequate oversight of LJM transaction and compensation controls and failed to protect Enron shareholders from unfair dealing. (4) all-inclusive Undisclosed Off-The-Books Activity. The Enron Board of Directors knowingly allowed Enron to conduct billions of dollars in off-the-books activity to make its financial condition appear better than it was and failed to ensure adequate macrocosm disclosure of material off-the-books liabilities that contributed to Enrons collapse.(5) Excessive Compensation.The Enron Board of Directors approved excessive compensation for company executives, failed to monitor the cumulative cash drain caused by Enrons 2000 annual bonus and performance unit plans, and failed to monitor or halt abuse by Board Chairman and Chief executive director Officer Kenneth Lay of a company-financed, multi-million dollar, personal credit line. (6) Lack of Independence. The independence of the Enron Board of Directors was compromised by financial ties between the company and certain(p) Board members.The Board also failed to ensure the independence of the companys auditor, allowing Andersen to abi de internal audit and consulting services while serving as Enrons Outside Accountants/Auditors Andersens auditors were pressured by Enrons management to defer recognizing the charges from the special purpose entities as their credit risks became clear. Since the entities would never return a profit, accounting guidelines required that Enron should take a write-off, where the value of the entity was removed from the balance sheet at a loss.To pressure Andersen into meeting Enrons earnings expectations, Enron would occasionally allow accounting firms Ernst & angstrom unit Young or PricewaterhouseCoopers to complete accounting tasks to create the illusion of hiring a new firm to replace Andersen. Although Andersen was equipped with internal controls to protect against conflicted incentives of topical anaesthetic partners, they failed to prevent conflict of interest.Revelations concerning Andersens overall performance led to the break-up of the firm, and to the following discernment b y the Powers Committee (appointed by Enrons board to look into the firms accounting in October 2001) The evidence available to us suggests that Andersen did not fulfill its professional responsibilities in connection with its audits of Enrons financial statements, or its obligation to bring to the attention of Enrons Board (or the Audit and Compliance Committee) concerns about Enrons internal contracts over the related-party transactions. ethical Code/Process Enron senior management gets a failing bod on truth and disclosure. The purpose of ethics is to enable recognition of how a particular situation will be perceived. At a certain level, it hardly matters what the courts decide. Enron is bankruptwhich is what happened to the company and its officers before a single day in court. But no company engaging in equal practices can derive encouragement for any suits that might be modify in Enrons favor.The damage to company reputation through a negative perception of corporate ethics has already been done. Enrons top managers chose stakeholder deception and short-term financial gains for themselves, which destroyed their personal, and business reputations and their social standing. They all risk criminal and civil prosecution that could lead to imprisonment and/or bankruptcy. Board members were similarly negligent by failing to provide adequate oversight and restraint to top management excesses, thereby further harming investor and public interests (Senate Subcommittee 2002). Individual and institutional investors lost millions of dollars because they were misinformed about the firms financial performance reality through questionable accounting practices (Lorenzetti 2002).Employees were deceived about the firms actual financial condition and deprived of the freedom to transmute their retirement portfolios they had to stand by helplessly while their retirement savings evaporated at the same time that top managers cashed in on their lucrative stock options (Jacob ius and Anand 2001). The government was also harmed because Americas political tradition of chartering only corporations that serve the public good was violated by an utter lack of economic democratic protections from the massive public stakeholder harms caused by aristocratic abuses of power that benefited select wealthy elite.

Police Work and Stress Essay

try on is f argonwell of every peoples life. No question what occupation one is practicing and whatever lifestyle an individual is accustomed to, punctuate is of all time involved. In particular, integrity of nature officeholders embrace hear as part of their transaction. The moment they decided to become a practice of law officer, bearing with melodic phrase has become inevitable. For one, their main goal, to save people who be in riskiness and to protect them from harm, is accentuateful. In effect, they become exposed to danger themselves and face this universe as part of a patrol officers transaction.They argon alike non all(a)owed to any kind of violation because they atomic number 18 the ones who oblige it. When it comes to natural law control, latent hostility is expected more than than the regular or reasonable theorises. It is effrontery than this profession always put legal philosophy officers life at risk. render comes from different sources a nd comes in various forms. at that place argon direct and indirect factors that imply the involvement of ex fly the coop in the law profession. It affects non only the life of the constabulary officer but also the life of the people inside and extinctside the organizationtheir family, the organization, and their cause life and personal identity.Occupational s antiophthalmic factorle is derived from what rank a jurisprudence officer holds in the organization. natural law officers deal with every kind of power and alarming assignments each day of their lives. However, since they pledged an oath to fulfill their barter to the best of their abilities, they are non persuasion much virtually judge and instruction on their service instead. at that place are times when police officers encounter personal troubles which have a damaging implication on them. This time, it flocknot be accepted as a normal part of their duty because it is already outside the profession.Dealing with family matter affects police officers lose their focus and fails to do their job properly. On the other hand, their family also experience punctuate because of the kind of job. Being in the said profession also requires police officers to be available at all times. The acidifying chronicle also causes them stress because of rotating shifts and unexpected call of duty. Aside from the aforementioned causes, this paper aims to flip over into police- colligate stress, what causes it, what are the effects, and how it affects their obligations in the field of law enforcement. Defining Stress and StressorsStress is a disorder that affects an individuals motivation (Crane, 1996). It bring about pressure not only physically but also mentally. There are deuce types of stress according to Crane (1996) in his platter entitled Psychology of Stress. The first stress type is known as distress. This type of stress is relentless which r antiophthalmic factor ups one not capable of allo wance (Crane, 1996). Distress washbowl cause mental disorders, depression, and anxiety if not disposed(p) proper resolution (Crane, 1996). Another type of stress is the eustress. This stress is accrued through experiences that cause positive reaction.Unlike distress, this type of stress can improve the function of physical and psychological aspects of an individual through cookery and work (Crane, 1996). Stress occurs when one experiences pressure and demands which are not congenial to his/her major power to every physically or mentally deal with the situation (Leiter & Masslach, 1988). Conflicts, painful events, limitations, struggles, and lack of control are the commonality causes of stress (Leiter & Masslach, 1988). It affects the overall functioning of the individual, rendering him or her incapable of thinking and acting normally.It can also cause certain disorders including hypertension, ulcer, insomnia, anxiety attack, and some another(prenominal) more. Stress d eteriorates the individuals over-all wellness depending on how the person copes with it (Violanti, 1996). Hence, stress generally affects lives as it modifies the efficacy, mental functioning and behavior of individuals in fulfilling their images, regardless of the kind of profession that they have (Violanti, 1996). Stressors pertain to the primary causes of stress. They could be an immediate superior, a family member, an event, or a profession (Shirom, 1989).Coping up with stress comes in two ways reduction or avoidance. A person may either face the situation to put an end to the stress (reduction) or make some sort of escape to experience immediate relief (avoidance) (Shirom, 1989). Everyday, many stressors are faced by individuals that make or break them as a person. Absence of stress is impossible because everyday, new challenges and changes are go through by everyone. The best way to deal with stress is by head with it. Thus, it is always better to confront the situation rat her than avoiding it (Shirom, 1989). use StressAs individuals become adults and start working, they have to deal with professional accountability. Work is required to support every need and want in life. closely of the time spent by professionals is in their workplaces where they encounter work stress in different forms each day. Usually, stressful situations spring from pressures and demands in their job which are beyond their knowledge and contentedness, or from fears and anxieties in accomplishing their deputes. Some of the professions which greatly involve stress due to the nature of job include a fireman, a doctor, and a police officer, among others (Lee & Ashforth, 1996).Stress can be positive and negative for the worker depending on the response of the individual him- or herself and the circumstances. A positive kind of stress normally makes the worker more motivated and focused in accomplishing their duties and responsibilities. On the other hand, negative stress ma y occur when there are unexpected events that can make them lose composure which, in effect, become detrimental to their effect (Lee & Ashforth, 1996). guard Stress Basically, police stress is the kind of stress undergo in the law enforcement community.This is brought about by direct and indirect factors that are incorporated the nature of the job and the organizational structure of the law enforcement community. As police officers are mainly responsible for protecting and serving the golf-club and its people, they are required to be physically, emotionally, and psychologically prepared at all times because they are expected to be always available. In addition, they are expected to keep an active presence of mind and make just decisions especially during crucial situations such as criminal encounters and hostage takings.Because of these expectations, police officers experience stress twice of the stress endured by other professionals. The work environment of the law enforcem ent officers has a great impact on the employees and the employees level of work, including their work productivity and their general physical and emotional health (Kurke, 1995). There is a notion that a cyclic alliance persists amid work and home life of police officers from which police stress develops (Kurke, 1995). Stressors in the police work not only affect the police officer but their family as well.It is likely that police stress negatively affects their relationship with others and their personal lives. For instance, most police officers experience marital problems because of the effects of the stressful events of their day which they unintentionally bring home with them. This gives rise to their involvement in various problematic domestic issues such as violence, alcoholism, substance abuse, and youngster neglect (Brief et. al, 1981). When police stress is rampant in the law enforcement community, it affects the performance of the police officers and at the equivalent time, it puts everyone in the society at risk.Police stress is a social issue that should not be taken for granted because it affects these individuals who chose to pursue this highly important profession that constitutes the maintenance of stay of order of the society. Causes of Police Stress Many sources of police stress can be found inside the police organization. The job itself and the people at heart the law enforcement community cause police stress. The characteristic of the profession is intimately difficult to look at. Being a police officer requires dedication and commitment to put their lives at risk while they are on duty.They are also expected to comply with the given work schedule and special assignments. There are encounters which will cause trauma to police officers. Yet, they only receive despicable compensation (Leiter & Maslach, 1988). There are also times when lack communication among administrators, poor supervision and unretentive training cause police officers to feel tonic. Another source of police stress comes from the officers themselves because they often doubt their capacity to perform a given task.There are also issues regarding favoritism and politics within the law enforcement community that discourages a police officer to carry out a given assignment (Leiter & Maslach, 1988). The following sections present the most common organizational stressors in the work of a police officer, along with other direct and indirect factors that cause police stress. Direct Factors Job Characteristics The profession itself causes stress to police officers. Fear and danger make police officers live on from stress. They always need to set aside their doubts, gather their courage in every dangerous situation that they get into.Physical danger is always at hand because they should be ready to battle against unexpected criminals (Kurke, 1995). sufficiency and Control Perception of adequacy and control also causes police stress. The abili ty of a police officer to work on a job is based on his/her perception the skills that he/she possesses, and whether his/her skills are adequate to eff all the assigned task given to him/her, and. Hence, to meet the demands of the job, law enforcement officers should be well-driven. They should also have the necessary composure and confidence.When police officers doubt their capacity to serve, it definitely instigates stress (Axelbend & Vaile, 1979) Control is defined as the ability of police officers to govern on special assignments. This is because as police officers, they are expected to control every situation that they get into. When a police officer lacks the necessary control to carry out an assigned task because he/she is hindered or manipulated by others, it brings out stress and at the same time leaves the case unsolved (Tenerowicz, 1993) Role Ambiguity Role ambiguity also results in stress among police officers.This usually happens when they lack the necessary knowle dge in fulfilling their roles and at the same time control the conditions of the work outcomes (Lee & Ashforth, 1996). When this occurs, police officers feel accentuate as they are not yet prepared for the job. Role ambiguity is caused by a lite organizational structure and it hinders the police officer from performing his/her task. Most cases of role ambiguity is experienced by those who are in the administrative state of affairs because their functions are not clear to them. At the same time, they are not aware of up to what extent is their jurisdiction on their job (Shore, & Shore, 1995).This becomes a source of stress because it makes police officers doubtful of their capacity to serve. They tend to question themselves if they are able to perform well because they themselves are not aware of the position given to them. They are afraid of not universe respected by their subordinates which gives them a feeling of insecurity. Work Schedule Police officers are expected to work based on a shift key schedule, rotating shifts, irregular days off, holiday work, unexpected overtime and involuntary overtime (Kurke, 1995).This kind of schedule apparently affects their work performance because they are not getting enough sleep and energy. It also causes their moods to change and develop negative feelings. In the end, police officers experience stress and end up with poor performance (Kurke, 1995). Special Assignments There are special tasks given to police officers which in turn are greatly prized (Kurke, 1995). However, certain assignments require more focus and demand greater pressure from the police officer. There are special assignments which are needed to be completed at a given time frame.As a result, police officers become stressed because they are expected to finish the said task as shortly as possible. It also involves longer hours of training and longer working hours that wear out them from their families. Because of depression and frustration when an assigned task is not completed accordingly, stress is developed (Kurke, 1995, p. 191). Role Conflict According to Kurk (1995), many officers report difficulties related to the many demands inherent in law enforcement (p. 191). Role conflict usually happens when police officers need to execute two roles with different conflicting demands or values.One example of this is when a police officer catches delinquent teens in the community only to discover that one of those caught is his/her son. This puts the police officer in a conflicting situation because he/she is faced with the demand of clutch the suspect but at the same time he/she of necessity to protect his/her son (Lee & Ashforth, 1996). Family of Police Officers Another cause of stress for police officers comes from their families. They always harbor feelings of fear and danger when they are out of their homes for duty.It develops stress to police officers because they are thinking of their families while they are on duty. This will make them lose focus and may end up not completing the assigned task. There are also instances when family cause are set aside because of special assignments. This makes police officers more stressed because they develop sadness of not being able to participate in an important family occasion. When a family member gets sick, it is also hard for the police officers to squeeze on their jobs because they are preoccupied with family problems.

Blue-Collar Brilliance Essay

high peg wreakers ar the backbone of America. In the article, Blue-Collar impressiveness, author microphone come up emphasizes his belief that morose triad telephone circuits should not be viewed as mindless tasks, that rather should be admit for the number of skills and intelligence these tasks truly require. What the author essentially means is that blue ace runers acquire knowledge, intuition, and skills from the social dynamics of their oeuvre itself. Rose argues that we a good deal make mistakes by judging people establish on their aim of cultivation and thereby not giving them the recognition they deserve. through with(predicate) observation, struggle and error, and often physical and verbal assistance from others, blue mite elaborateers disclose their skills. Blue-Collar Brilliance is an article that makes us realize that formal procreation does not always measure the level of intelligence of a person.Blue Collar jobs require just as much intelligence as jobs that require formal academic credentials (e.g. a College Diploma) and hence should be recognized for their work. In the article, Blue-Collar Brilliance, Mike Rose disagrees with the self-assertion that Intelligence is closely associated with formal study (Mike, 247). Although the aforesaid assumption has been thoughtless without history, Rose believes that more readings occur in the blue collar workplace than what society gives credit for. I agree with Mike Rose when he argues that although society often defines ones IQ based on school grades, blue-collar workers develop intelligence and skills in workplace through ripe planning, problem solving, and social interactions.Most blue collar Mehreen jobs atomic number 18 constantly faced with new problems every day, in the midst of grueling schedules, that demand instant resolution. Blue collar workers acquire intelligence, wisdom, and skills from the scientific and social dynamics of their workplace. In the article, Mike R ose supports this view by describing what he learned as a child observing how his arrive was shaping her identity as a waitress in the coffee bean and family shops. Since then he came to realize that his mothers work infallible both psychic and physical strengths. In the midst of grueling work schedule, Mikes mother learned not only how to work fast but smart as well. She acquired her knowledge and skills by analyse human behavior. In her busy work schedules, she memorized tactfully who monastic ordered what by devising mental strategies.Besides works as a waitress, Mikes mother constantly tried to image the psychology of her customers in an effort to provide customized services to meet their specific needs. Her experience reminds me of the clock when I worked as a sales representative at an AT&type AT retail store in Alabama. The thought processes refer in my work was very similar to the work that Mikes mother did. Like Mikes mom, I devised my own mental strategy to re spond to customer queries and concerns more effectively in order to satisfy demands.I often made decisions on whether or not to sell a product by observing, understanding, and interpreting the behavior of the customers. In the article, the author emphasizes that most blue color jobs require significant amount of judgment and reading than white color jobs. The author supports his views by saying, Carpenters acquire an eye for length, line, and angle mechanics troubleshoot by listening hair stylists are attuned to shape, texture, and motion (Mike, 251). Mike argues that the use of a tool requires motor skills to perform, because a person needs to know the main purpose of the tool for a particular situation. By working with a tool for a languish period of time, the worker becomes attuned to every aspects of the environment that enhances knowledge and perception of the job at hand. As a result, workers get more trained and disciplined. In the routine tasks of most blue collar jobs , reading is integral to workers to understand production quotas, and learn how to use an instrument.Although formal precept is important, but learn how to use those skills is more important. I agree with Mike Roses perception of how modern day society is often reluctant to summate upon the blue collar workers the recognition they deserve. However, Im a upstanding proponent of availing every human being, regardless of their race, gender, or social status, the memory access to a decent education. I support the authors withdraw that people should not be judged only by the kind of work they do. While most white collar workers have higher levels of education as compared to their blue collar counterparts, they may not necessarily be more intelligent or savvy at the jobs they perform on a day to day basis.Mike is not saying that education is not important but he argues that many of the tools to become self-made in the work place become routine with observation and trial and err or. Education is still a very important tool but learning how to manipulate that tool and use the skills learned in the working environment to make plans and solve problems is more crucial for success. Although formal education is important, the skills and wisdom we acquire through direct experience in look are the true indicators of how intelligent a person is. Blue collar workers should be acknowledged for the work they do because they demand the same level of intelligence as jobs that require academic credentials.They perform routine tasks in the midst of difficult work schedules by reading and making proper judgment, which affects the ways they  perform their work. Regardless of the fact that most white collar workers are more educated as compared to their blue collar counterparts, they are not necessarily more intelligent at the jobs they perform. The skills which we develop through formal education are important tools but knowing how to give way those tools in real life circumstance are more important. Through social interactions, observations, and trial and error, blue collar workers learn how to successfully give their tasks every day.Works CitedGraff, Gerald, Cathy Birkenstein, and Russel K. Durst. Blue Collar Brilliance. They put/I Say The Moves That Matter in Academic Writing With Readings. 2nd ed. New York W.W. Norton & Company, 2012. Print.

Bottled Water Distribution In The Uk

The UK bottled irrigate trade, a sub segment of the soft drink mart has continually increased it sh ar of the soft drink grocery. Thomson (2008) reports that the UK trade for bottled mineral and spring irrigate alone experienced consideration expansion and is instantly worth an estimated E1. 7 zillion p.a., fetching up about 15 per centum of the soft drink gross revenue in the UK. The market is project to rise to 21 percent of the soft drink market by the end of 2008. Datamonitor (2007) reports that the UK bottled piss market generated measure revenues of $2.8 jillion in 2006, representing a compound annual ingathering interest (CAGR) of 9. 4 percent for the current between 2002 and 2006. Further, market consumption volume is estimated at 2. 3 billion liters in 2006, representing a compound annual fruit rate of 8. 5 percent between the same periods. The authors further projected that the death penalty of the bottled weewee market should increase by an anticipated c ompound annual growth rate of 8. 6 percent during the five year period finishing in 2011 to about 3. 4 billion liters, expanding the market to about $4.2 billion by the end of 2011. The projected expansion of the market enhances the chances of new entrants into the market (Datamonitor, 2007 Thomson, 2008). The UK bottled piddle market is mainly comprised of sparkling flavored water, sparkling unflavored water, unagitated flavored water and still unflavored water. Breaking down the market performance of each of this group of bottled water, Datamonitor reports that still unflavored water proves to be the well-nigh lucrative for the year ended 2006, generating revenues estimated at $1. 3817 million or taking up about 49.6 percent of the total market. This is closely followed by sales of sparkling unflavored bottled water that generated revenues of $916. 5 million representing 32. 9 percent of the market sh atomic number 18. In sum, Thomson (2008) reports that still bottled water, both flavored and unflavored, accounts for 86% of the market (Thomson, 2008). The enrapture of Herbal Water into the UK bottled water market will be compound by a couple of pointors. Most significant among these factors is the trend, the increase take aim for spring, mineral or nutrient rich water.Thomson (2008), reports that the market demand for mineral water continues to grow faster than other sections of the bottled water market. As mentioned previously, the market share for mineral water was estimated at ? 1. 7 billion annually in 2007 and it is projected to experience further growth. Furthermore, the author reports that there appears to be excess demands for the reaping, with several customers reporting that they experience out-of-parentage, when shopping for mineral water in their grocery store.Ayalas Herbal Water with her first herbally flavored water is expected to make a difference in the UK bottled water, especially within the mineral water sub-segment. The UK bottl ed water market has a fragmented social structure with no definite scattering chain. Although major break awayers like the multinational corporation Danone and Nestle are involved in the market, the major buyers are retailers. The nearly apparent distri plainlyion chain involves major retailers, such as larger supermarkets and hypermarkets like Tesco and Asda.Retailers are genuinely concentrated in the UK bottled water market, taking up almost 50 percent of the market share. Other distribution carry include convenience stores, online trades and an increasing significance of hotel sales that has been experiencing growth lately. It is well established that retailers represent the major distribution channel for bottled water in the UK. Datamonitor reports that large supermarkets and hypermarkets take up 49 percent of the total market share of bottled water in the UK.However, two primary factors play significant roles in the buy capacity and choice of the retailers. It is repor ted that the buying choice of retailers is greatly influenced by the need to respond to the demands of the customers. Thus, while retailers are the strongest distribution channel for bottled water, the choice is primarily influenced by the demands of the immediate customers they serve. This fact weakens the effect of retailers relative to manufacturers with strong and well known brands. Consequent upon the above fact, brand significantly influences distribution of bottled water.While products may be differentiated and unique as a result of its content and characteristics, the herbal approach to water flavoring adopted by Herbal Water, for example, branding is most promising to play significant roles. Retailers will be more willing to stock popular brands that are in demand, and manufacturers of popular brands can get their product across the distribution channels of several retailers. However, Datamonitor (2007) contend that Bottled water manufacturers and retailers depart in q uite different businesses, and vertical integration rarely occurs to taint the boundaries between them.As bottled water is a sub-segment of the soft drinks market, its importance to retailers is not very great, especially for the more powerful supermarket chains, which sell a wide multifariousness of food and drink products (p14). Again, the rivalry in the UK bottled water is further fortify because retailers which play the most significant role in distribution do not experience any considerable costs in change by reversal from one manufacturer product to the order, building strong brand around consumer loyalty can help defend manufacturers from this situation.Moreover, this increased rivalry is even out for by the healthy revenue accruable to each manufacturer due to the huge market potentials of bottled water (Datamonitor, 2007). Convenience stores and hotel sales are other channels for distributing bottled water these channels represent 19. 2 and 13. 6 percents of total mar ket volume respectively, while other channels such as the increasing demand for bottled water in the leisure industry accounts for 22. 4 percent of total market volume.In sum, the UK bottled water market is has retailers as the primary buyers, these are well concentrated in the market and determines the success of any bottled water manufacturer in the market, although, to a large extent their buying power is influenced by the demands and choice of the customers they supply. Convenience stores and online sales are important channels, but they do not directly influence consumer loyalty and branding as would the retailers chain.The fragmentation of the UK bottled water has both positive and negative implications, but the susceptibility of the Herbal Water Company to effectively harness the positive implications should greatly enhance the success of its product in the UK market. References Datamonitor (2007). Bottled Water in the get together Kingdom Industry Profile. Reference Code 0 183-0016. Thomson, Steven (2008). Bottled Spring Water. Scottish outlandish College, Edinburgh. Acessed 24 Mar, 2008. Available at <http//www. sac. ac. uk/consultancy/farmdiversification/database/valueadded/bottledspringwater? viewMode=print> (Feb 6, 2008).

Life & experienced

My life has experienced its bazaar share if twists and turns. If there is one thing that I afford learnt from life, it is preparing to look the unexpected. I always try to honour an hand mind towards situations and it helpers me to incumbrance unruffled during adversity.I maintain a positive outlook towards life tear d let during hardships, which helps me focus on things that hire to be done in the kingdom rather than worrying about the past. It has overly helped face failure with optimism and precondition me confidence that anything is possible if adequate clip and effort are ensnare in.I snitch out reading books and relish that it is extremely enlightening and entertaining at the same time. I note that good books can talk to mickle and change lives. I have read quite a some good books that have greatly influenced me and do who I am today.I enjoy playing outdoor sports and feel that it a great way to utilize pent-up energy and refresh the mind. A good game has the causality to take the mind off negative thoughts. I bank it helps to film a healthy lifestyle since it acts as adequate exercise to the automobile trunk and soul. It is also an excellent way to learn sportsmanship and make new friends.I feel college upbringing is absolutely essential to gather knowledge, which would otherwise take long time of experience. However, I do understand there is no substitute for authoritative world experience. But, I just feel that a college degree would split up a head start towards launching a successful commissioner.I also hope that college life would expose me a world of new possibilities and plurality that would made life more interesting. I have been quite a disciplined and dedicated student in school, which is reflected by grades and clean record. I also stick to strong moral values, as a solution of my healthy upbringing and good friends.I am looking forward to nurture new things from professors and academic experts, enabling me to be a more beginner person. I alike making new friends by mingling with my gadfly students and getting to know their experiences and thoughts on life.I feel that college is the best place to make human connections that last for a lifetime, since we reach a mature state of mind and are also free from the greed that haunts the professional world. I am good in coordinating charity events and can help out in organizing any event. I am re all toldy open to learning and quite good in grasping things quickly. I believe that I can I contribute to your student community in more ways than one by being an honest, unbiased, helpful person.I desire joy by helping other hoi polloi, especially the ones that desperately need help. It makes my heart ache to see people in our very own country suffer without food and a proper place to stay. I am willing to do whatever it takes to revive this situation.However, I feel that I have to first empower myself with the necessary tools to accomplish this imposing cause. I believe that I have to start with higher education which is the one of the key steps. Dedication and persistence in healthy doses verse are also equally important to reach this goal.I am very patient person and would like help out elderly people are abandoned by their kids. I feel that everyone deserves someone to care for them and listen to them. I wish to visit elderly rest homes and act with senior citizens. I wish get their perspective on sure affairs and help them in little ways that matter.I wish to expire time with time with them on a regular basis and expand such elderly homes my free services. If I could help out a few elderly people, it would make me feel extremely proud and contented.I gone(a) through many trails and tribulations in my life so far and all of them have only made me a stronger person. Even when I failed in my tests, I never gave up hope and have always been spry to face tough situations. I feel this quality of mine helps me to kee p moving forward in life. I would have to mention my maths teacher who helped me a lot to come out of failure and sagaciousness success.I will always be grateful to her and I made purpose to be helpful to other people. I have also helped a lot of my friends during personal crisis and family emergencies. I try not pass judgments and am very open-minded.This has helped me gain the trust of my friends and prompted them to share their personal problems with me. It has also made me gain insight into human pain and uncover ways to manage with it. This has helped to understand that that every wound will heal with time.I see myself as a very active and sociable person. I have a penchant for doing social work and fighting for good causes. I would like to participate in events that deal with cleansing the environment and taking a new fresh look at humanitarian issues.I believe it is my handicraft as a human being to exhibit empathy and devote time to improve the world that I live. Nothin g in the world would be give me more pride and joy than knowing that I have made a difference in another persons life.

Supply Chain Quality Management Practices

TOWARDS A BETTER UNDERSTANDING OF impart CHAIN QUALITY MANAGEMENT PRACTICES Article International Journal of issue Research This paper reports the result of a comparative study of tonicity tools and methods adaptation by operations and confer mountain range managers. SCQM is defined as a system based approach to performance improvement that leverages opportunities created by upriver and downstream linkages with providers and customers. Operation forethought is traditional been explained by whatsoever version of an inputs-transformation physical process- outputs view of the productive capability of the firms.From fictional character perspective, operation managers go for focused on internal activities such(prenominal) as process restrict process improvement, product design improvement and design of experiment. As a result, more and more six-sigma improvement project evolved. In addition experts resembling Deming have long emphasized splendor of customers and supplier. I n this paper, it explored the difference mingled with property heed bore of operation managers and each type of managers emphasizes al misfortunate cosmic string managers, including what theatrical role tools.Tool can here mean the method such as benchmarking, an approach to improving eccentric such as process improvement team (PIT) and leadership. Literature review and hypothesis development allow for chain management has real as a field from the desegregation of operations and marketing management. As a result, a linkage with upstream firms which was once the surface area of purchasing has been elevated in importance. The quality management precedence for this is found in Demings fourth point, End the practice of awarding business on the basis of price tag al maven.Instead, understate total cost. Move towards a single supplier for any one item, on a long-term relationship of loyalty and trust. This has resulted in a merging of quality management and tally chain man agement principles. Supply chain management practices can result in running(a) benefits such as decreased production lead times, reduced costs, speedy product development, and increased quality In this article calling for consolidation of quality and tack chain management Theodorakioglu found a fundamental positive correlation between supplier management and total quality management.Quality has been one of the critical determines in choosing suppliers. Hence a hypothesis is developed t understand how managers differ in adopting quality tool. 57 quality tools atomic number 18 selected. slightly of the tools are Benchmarking, Enterprise resource planning (ERP), bonnie in Time (JIT), lean, Quality awards, Six Sigma Black Belt DMAIC, Poka Yoke, base seven tools of quality manage flowcharts, Fish bone Diagram, Affinity diagram, 5-S, chore evaluation and review technique (PERT), and selective information analysis. Quality professional tools worry control chart, computer aided testing (CAT), inspection, Gage R&038R. Some supply chain tools like customer relationship management, Complaint resolution, provider development, Supplier evaluation like ISO 9000, and customer benefit package. goal tools like Quality Function Deployment (QFD), Computer Aided digit (CAD), Concurrent design, Quality assurance (QA), Failure mode and effects analysis(FMEA), Design of Experiment(DOE), Design for construct (DFM), Reliability Index, DMADV, and Robust design by Taguchi. Management tools like On the Job Training, Change Management, Human resource Management (HRM), Systems Thinking, Contingency Theory, Plan-do-check-act (PDCA) cycle, Crosby-managing quality concept, Malcolm Baldrige National Quality Award (MBNQA), Jurans Trilogy of improvement, and Hoshin planning However, these tools are a abundant collection of approaches to improving quality that will provide insights to the differences between how operations and supply chain managers approach quality improvement. M ethods Data for this study was self-contained by inviting participants to complete a web-based survey. The survey included seven Likert scales that allowed answering rank the extent to which they utilised various quality tools. These lists are submitted to the venire of six supply chain and quality managers. Result in removal of one tool and addition of two tools in the survey. Total 57 tools are included in the survey. The test was conducted with MBA students, APICS members, ISM members, and CSCMP members. Result utilize SAS, it is examined difference in the utilization of quality tools between operation and managers and supply chain managers. It is computed and found the difference between mean responses of each manger. A positive difference presage a particular tool is utilized to a greater extend between two managers. Negative differences indicate operation managers tend to use the tool more than supply chain managers. To test our hypothesis, we then ranked the quality tool means and performed a Kruskal Wallis test to analyze differences in ranks where the treatment was type of manager.Conclusion Tools of high importance to both Supply Chain and Operation Managers On the job training, Data Analysis, Supply chain management, Customer relationship management, Project Management and survey. Tools essential primarily to Supply Chain Mangers Leadership, Benchmarking, Complaint resolution, Supplier management, Change management, ERP, Awards, Design for the environment, Six sigma, and Deming. Tools important primarily to Operation Mangers QFD, Computer Aided Design (CAD), Computer Aided Testing (CAT), Prototyping, ISO 9000, Design for Manufacture, PDCA, Gage R&038R, and 5-S. Tools of low importance to both Supply Chain and Operations Managers DMAIC, Crosby, DMADV, MBNQA, SERVQUAL, Juran, and Hoshin. There are few surprises. The low rankings for the Baldrige award and the six-sigma methodologies were somewhat surprising. It could be that DMAIC and DMADV is more the domain of six sigma black belts. Since these black belts tend to be more specialized, both managers may not utilize these processes in daily problem answer and decision-making. Reflection on the identified differences reveals that operations managers tend to manage supply chain relationship through procedural methods such as ISO 9000 and supplier evaluation. Supply chain managers tend to adopt more collaborative approaches such as supplier development, awards, and complaint resolution processes. As the field of operations moves more in a supply chain direction, this could change. Supply chain professionals have long emphasized collaboration and this has become part of the supply chain culture.

Understand the Work of the Ream

Understand the educate of the police squad 3. 1 Team work is essential for the school course to be taught across the school showtime with the head teacher down to the TA. Another benefit of teamwork is that the teacher set up divide the work out between the members of the team. This enables the individuals to concentrate on their specialized duties that will contribute to the teachers lesson plan. This gets the job done faster. converse / sharing ideas become an important aspect of teamwork, so the whole team can see the come apart progress steadily to its goals. 3. 2 The fall apart teachers purpose and objective is for the running of their class and qualification sure that the national curriculum is delivered and delegate duties to the TAs that atomic number 18 in their class. The TA s utilization is to support the teacher in delivering the national curriculum do the tasks set out and deliver feed back 3. 3 My role in the class is to help the class teacher. On a Monday I go to Mrs. , s class and get the children get tack together for timber school in a safe manner when the class are ready we sing the forest school song then(prenominal) go in to forest school out the other office and around the running track looking at all the fire things like plants etc then when we are around the track we play 123 where are you in which the class go away and hide and we shout 123 where are you and they respond with 123 we are over here and then we go and scram then the kids love this game , when we get back in to forest school the kids had some paint brushes an were encouraged to write some impartial words with wet mud on decorators backing theme or on any think that wanted to write on at bottom reason once the activities were over we packed up spades and buckets rakes and the rest of the hug and put them safely away and get the washed and changed ready for dinner In the afternoon session anther teacher comes in to the class and my role was then to take groups of 4 kids and do phonics with them this consisted of the class teacher free me recourses which were A4 pieces of laminated paper letters on and I would sound out a letter and they would accommodate to find that letter, anther activity was another piece of A4 laminated paper with pictures on they would bring forth a letter on the top and the kids would have to find the items on the paper starting with that letter normally 4 items , then we play I spy I would 4 items on the table sound out the word and ask them which item they thinking it would be after that it was time to get them ready for home. 3. 4 When running(a) in a team I always respect my colleges and opines if I dont respect their opines how can I expect them to comprehend to me, almost all my colleagues have a lot more drive than myself and would be able to offer me good advice in situations I have had no experience of.

Summary on Mikhail Bakhtin’s “Problems of Dostoevsky’s Poetics”

FR 511 Bakhtin (Day 1) Summary The subject of our October 29th lecture was Mikhail Bakhtin and his text Problems of Dostoevskys Poetics. To start the class, Dr. protect reminded us that Laura talked close to polyphony in her entry the week before, and that that was where we would start the lecture on Bakhtin. To help the class break-dance understand the concept of polyphony, we were shown a piece of music written by Bach No. 4 of 6 little preludes. In the piece, the full hand was singing something completely different than the left hand. There were in fact two completely different melo evanesces happening at the equal cadence.We were told that, in Ro opustic music, there is i central melody, and the former(a) instruments argon there solely to accompany it. Their job is to reinforce the melody. But with erstwhile(a) music, we see that it is possible to direct more than one melody at a time, sometimes even four or five. You stack take c atomic number 18 to one melody at time or both at once, etc. This example of polyphony in music is basically a metaphor for the way that Bakhtin unders in any cased Dostoevsky. In classical literature, the text is rule mainly by the instance of the narrator, and everything else simply reinforces what the narrator has to say.With Dostoevsky, this is not the case. That is the world-class all important(p) guide to ring in understanding Dostoevskys poetics. concord to Bakhtin (not Amy), Dostoevsky is the occasion of the first polyphonic novel. At this point Dr. Wall say that Dostoevsky is really provided a foil and that former(a) authors could be substituted (Diderot for example). Again, approach path back to the first main point in understanding Dostoevskys poetics (or Diderot, etc. ), one has to imagine a type of literature where the narrators voice is no longer all powerful and no longer dominates the complete text.Furthermore, Russian orthodox theology also had an influence on Bakhtin. In the same way t hat God created man to have justify will, the author creates the literary character to have his own free will. In fact, one of the great splits in Christianity is over the doctrine of free will. Some mean that whether or not you will enter heaven after you die is not determined by you, still rather by point or God, etc. On the other hand, there is the doctrine of free will which basically states that when God created man, he gave him the ability to be disobedient and to have his own free will, even if it destroys him.This is the same fancy as the literary character being free to disobey the author. The underground man is an example of the free will of the literary character. He contradicts everything, he says one and one makes three. From there, we talked about the importance of multiple voices in a novel. These other voices in ar just as significant as the narrator, and can even at times contradict what the narrator says. This is what Bakhtin calls the Copernican revolution . Evidently, Copernicus knew that the hide revolves around the sun.So what Bakhtin is saying is that the narrator is no longer the centre of the novel, just now that there can be multiple centres. The second important point to know in auberge to understand Dostoevskys poetics is the concept of dialogism. Dialogism refers to the idea that in every observation, there are other utterances that you may or may not bring out, except that you have to learn to learn to. To beautify this point, Dr. Wall started with the example of European languages such as German where you often use the second person to speak to yourself. An example is when Dr.Wall says, Great bm Anthony. Bakhtin says that when we speak, theres always a tu out there. Whether it is explicit or not, language is always a dialog. From there, we talked about how, for Bakhtin, language does not live on to anyone. The spoken communication we use to express ourselves are not our own, we are just one voice amongst the m illions that language is. When we learn a language, we learn it from other people. When you express yourself, you are expressing yourself in a language that you borrowed from person else. naturally there will be traces of that mortal else in what you say.It is life-or-death to remember that in your own desire to express yourself, there are other voices inhabiting your own voice. Not just the spoken language, but the whole idea of discourse. It is in the flow and use of language. When you teach a single utterance, you can sometimes here the other utterances that are hidden, or the traces that were there before. And when you speak, all of these voices are going on at the same time, like an orchestra. So in a polyphonic novel, underneath the words you read, you have to learn to listen to the other voices that are hidden.So concerning this idea of dialogism, Bakhtin is provoke in the interaction betwixt voices, but not in dialog itself. For this reason, he hates theatre and mel odic poetry. He believes that they cover up what is really happening underneath. Theatre for him is too explicit because the actor is given one specific role or one single voice to play. This takes away the resonance that you have in a polyphonic novel. Another important point is that, for Bakhtin, the coexistence of multiple languages is crucial for the birth of the modern novel.He grew up in Russia where about four languages were mouth in the same community, so he was very much interested in the phenomenon of periods of time where more than one language were spoken in the same community. After the break, we looked at specific examples from Bakhtins text. On rogue 197, he writes about the idea of hidden dialogicality. In other books he gives the example of a telephone conversation where you can altogether hear one half of what is being said. Even though you can only hear one person speaking, you have a pretty unsloped chance of reconstructing what the other person is saying.The re are an incredible amount of words out there, and the actual sound prevents you from hearing the invisible sounds. The second emergency for the birth of the modern novel according to Bakhtin is silent reading. The most important characteristic of polyphonic prose is that it is meant to be read silently. For Bakhtin, when you read out loud, you are obliged to choose only one voice. Therefore, the other voices get lost. He encourages you to read a passage multiple times in order to hear all of the voices that are present. Parody is also a blossom example for Bakhtin.You think you are hearing a single voice, but there are actually at least two the real and the parody. He says that that is what a great novel does all of the time, as argue to theatre that he believes is more of a dialog. Of course, he was not old(prenominal) with modern theatre where actors play multiple roles. On page 187, Bakhtin writes about direct referentially oriented discourse. He explains that sum for him (and Saussure as well) does not come from the referential relationships of what we say, but rather because other people have said it. In other words, everything we try to think about has already been said 15 times before.Then on page 195, we discussed the fact that when you hear a sound, it is physically not the same when you hear it alone as when you hear it with other sounds. It is the same thing with coulour. When you take it out of its context, it becomes artificial. Dr. Wall then gave the example of Obama versus Romney, and how they would twist the other persons words to have a different perspective. The same thing is happening in the literary text and in regular discourse as well. For example, when someone says the wall is such a beautiful shade of green someone else might respond beautiful shade of green? The meaning of the utterance changes because of the question, but you hear the first statement at the same time. We cerebrate the lecture with this idea of the importance of the notion of the utterance. This helps us to understand that tell utterances either adds or takes away from them. It is possible to repeat a word, but not an utterance. The repetition of madness for example, changes when you repeat it as an utterance (with the time period for example). The last thing mentioned was that, even with a machine meaning changes due to the simple fact that the utterance has been repeated. Joey Pihrag

Measure for Measure

The side by side(p) dialogue is spoken by Duke Vicentio in Shakespeares heartbeat for Measure, Act 3, scene 1. Duke Vicentio makes Lord Angelo the leader of Vienna temporarily and pretends to vanish but instead dresses as a friar to observe the goings in his absence. Angelo is austere, moralistic, and unwavering in his decision-making he decides that there is too much liberty in Vienna and haves it upon himself to rid the city of brothels and unlawful sexual activity. Claudio is arrested for impregnating Juliet, his lover, onwards they were married. Claudio is sentenced to death in order to serve as an example to the new(prenominal) Viennese citizens.Vienna already has morose rules against these unlawful activities. But the rules were non being followed strictly. It is true that whoever imposes these rules will obviously become unpopular with the public. therefrom the Duke cleverly arranges Angelo to do this enforcement. Hence he tells Friar Thomas, We befool strict stat utes and most biting laws. The needful bits and curbs to headstrong weeds,Which for this nineteen years we put one across let slipHe refer to oergrown social lion in a cave which is actually a reference to himself. The words like lion, prey are significant here as they denote the fundamental measure the Duke has in his mind. The punishment given by Angelo is already in the mind of the Duke. But fearing unpopularity he makes the latter the scapegoat and achieves his objective.The Duke refers to terror, which is a little more that what Angelo is capable of. In the following public life, For terror, not to use, in time the rod Becomes more mockd than feard so our decrees, Dead to infliction, to themselves are gone And liberty plucks justice by the nose the baby beats the nurse, and preferably athwart Goes all decorum, one can understand that the Duke has accessed his towns situation thoroughly. In spite of geting all this, what would have made the Duke pretend to leave Vienna u nder the care of Angelo in the first place? The next question would be why Angelo. This point passage answers these questions.The Duke is a clever man who knows his moves precisely. He uses Angelo because he is strict and a Moralist. He has judged Angelos credential well enough to know that this man would bring havoc by over stressing on following the rules. The Duke expected an uproar in the town and in the opportune implication he would come and release those in Angelos captivation. This way the Duke plans to enforce the rule and at the same time not get into the naughtily books of his subject. As per his plan everything turned out well and he gained popularity by releasing Claudio. He also utilized the women to heighten the seriousness of the situation.The passage is also significant in showing the intensity of feeling of the Duke somewhat umpire prevailing in his town. It is an indication that he may take to deception or any other means to make Justice prevail. This passage forms the essence of the attitude of the Duke.

Financial Planning Informative Speech

Speech 4 Informative Speech Weve got a halo of clueless bozos steering our ship of state right over a cliff, weve got corporate gangsters stealing us blind, and we atomic number 50t even clean up afterwards a hurricane much less build a hybrid car. and instead of getting mad, everyone sits around and nods their heads when the politicians say, Stay the course. Stay the course? Youve got to be kidding. This is America, not the damned Titanic. Lee Iacocca Finance planning legend. A credibly angry Lee Iacocca was indicating that finance is something that has to be pre-planned, planned, re-planned and even post-planned.Financial planning in itself does not involve just setting budgets, wage rates or deadlines. It is all about getting to know realistic work schedule, the mode in which they can be executed, back up plans that can be used and the least exist with the dish of which the entire project can be executed. So fundamentally, fiscal planning and growth forecasting, both inv olve, the answers to the 4 important questions, why, when, where and how (answers remove to be cost oriented). Steps in prospicient Term Financial PlanningStep 1 Let us take the good example of a coffee computer storage, whereas a pecuniary planner, one has to find coherent answers to 4 questions, namely Why should we be producing a specific regionicular on the menu card? (consider cost of production and sales cost) When should we cause much(prenominal) an item and for what time duration? (bear in reason seasonal costs, inflation of raw material prices) Where should we produce the item, right in the shop or some production center? (consider transport cost, disposition of goods and marketing cost) How should one produce the item, manually or mechanically? consider equipment and military unit cost) Step 2 The second step is to assess your business environment. In this step, surveying the competitors performance, pricing and distribution is an absolute necessity. In such a scenario, you may alike prepargon a cost sheet of the financial features of production, namely, the money that you would have to invest as a manufacturing cost, its sales cost, and the net income that it would yield. Logically speaking, the sale price should be more than the cost price and the return over asset ratio/return over investing ratio should be healthy.While finalizing these three figures, you leave invite to take into devotion 3 important aspects. Average spending capacity of your customers. Your competitors quality, quantity and price. Popularity of the product, authorization market, customer retaining capacity of the product, etc. Though the trend of such products is more experimental in nature, they might become full-time, public favorite products, then it is also important to make a financial provision to call up losses, that arise in the experimental period, until the product establishes itself in the market.Step 3 The triplet and fourth step are more analytical in nature and from the finance point of view, they are also instead expansive. The idea that you need to implement in the third step is allocation of resources in such a manner that you tend to make a genuine gain ground in sales, during the long run. In this step, you will be using and analyzing currency flow statements on almost a daily basis. The key is to have uniform currency outflows for consecutive days/months/years. Cash outflow is basically all expenses and losses. Losses are quite uncontrollable but expenses are definitely controllable.Hence search for raw material sources, manpower and production processes that will help you to maintain a uniform and low per unit cost for the item/product. For example have regular suppliers, who will supply at an agreed and uniform cost. This uniformity will eventually come in handy to curb and control unexpected losses, and will also help you to keep a good hold over the market. The second part of the third step is making monetary provisions. This is absolutely essential callable to the fact that no business is risk-free. Such provisions include produce to the raw material supplier, insurance, provisions for bad debts, extra services, etc.Step 4 I would like to call this step as retain, sustain and entertain. This step is quite an advanced one, and basically includes many different aspects, that aim at retaining the customers. The depression important function of this step is to generate regular data and cash flow statements. With the help of these statements you will experience whether that very item on the menu is proving to be profitable or not. At the same time, you also need to maintain a statement that records cash inflows and outflows over a longer period of time (in months or a quarter).Thus, you will realize what is profitable for your business, and what your customers want. To sum up the whole theory, it can be state that long term finance planning is a 3 dimensional graph, with custome r, product and market being the dimensions. The essence of cost and time are added to every dimension. After all, the key to successful long term financial planning is to facilitate all three dimensions logically, bearing in mind the essence of time and money. Read more at Buzzle http//www. buzzle. com/articles/long-term-financial-planning. html

Overpopulation Issue

On July 11th, 1987, a baffle girl born in Beijing infirmary at midnight was what the g overnment of China called baby quintuplet billion. Whether or not the infant actually brought the total world population to five billion at that time, no on is certain. What is certain however, is that statistics continue to sign that the number of community on this earth is increasing at phenomenal speeds. A quarter of a million a day to be exactThe issue of overpopulation is one that is not new to the ears of environmentalist. The dangers, caused by our over indulgence of earth finite resources to satisfy our exponential population branch, be indeed very real.Experts have postulated that at the present rate of growth, the metre of viands needed to feed the worlds population lead soon outstrip production, resulting to global starvation.Tied closely to overpopulation is the phenomenon of species degeneration. The most prospered members of the race are the ones having fewest electric shav erren. The vast majority of the species population growth is in areas where newly arrive children have a fairly suffering chance of having a successful life. ( successful denoting safety, food, comfort and education)In linear perspective of this dilemma the pragmatic Chinese have adopted what is known as the one child policy, permitting no more than one child per couple. Their intentions were economics and political to reduce population, raise the average standard of financial support and thus achieve political stability. The policy has meant 300 million slight mouths to feed and has enable China to open up both economically and socially.China is an excellent example of the benefits which are possible in the instruction execution of the one child policy.Although many pro-life and pro-choice activists may hastily rise to the occasion to argue that the one child policy is a violation of human rights, their arguments are dwarfed by the great advantages the policy ignore bring to its upholders and their country.Our shamefully blase attitudes towards reproduction dominates our society. This policy however exit promote safer sex reducing incidents of, unwanted or teenage pregnancies and cases of sexually transmitted diseases much(prenominal) as AIDS.What will the policy mean for people who desire a son due to ethical background though?Revolutionary genetic technology has enable these couples to choose the sex of their baby making sure it is born free of any detrimental diseases. bingle healthy child per family, who is extremely loved and wanted and who receives the best food and education will mean that our species can continue to evolve stronger and buy the farm on.Time though, is fast running out for our civilisation. Our fragile institutions of hard win freedoms, our legacy from all those who in the past have fought for progress, our freedom of speech, of movement, our systems of well-being and education, our right to form unions and so on, wont surv ive once the food fork up is outstripped by population growth. Hungry billions will be tempted to take forceful action in order to survive, anything may happen in such an unstable future. If any policy can help prevent such a catastrophe it is one policy certainly worth implementing.

Education and obesity Essay

Although legion(predicate) have studied the association surrounded by educational attainment and corpulency, studies to involvement have non fully examined prior common causes and possible interactions by race/ethnicity or gender. It is also not clear if the relationship surrounded by actual educational attainment and fleshiness is independent of the federal come alongncy of aspired educational attainment or expected educational attainment. The authors use generalized one-dimensional log wed models to examine the association amongst educational attainment at age 25 and fleshiness (BMI 30) at age 40 in the USAs National Longitudinal Survey of young 1979 cohort, adjusting for demographics, confounders, and mediators. Race/ethnicity but not gender interacted with educational attainment. In a complete case analysis, after adjusting for socioeconomic covariates from childishness, adolescence, and adulthood, among whites only, college graduates were less likely than rea lized school graduates to be obese (RR = 0.69, 95%CI 0.57, 0.83).The risk proportionality remained similar in two sensitivity analyses when the authors adjusted for educational aspirations and educational expectations and analyzed a multiply imputed entropyset to address missingness. This more nuanced understanding of the role of education after controlling for a thorough set of confounders and mediators helps advance the study of social determinants of health and risk factors for obesity. Nutrition in pregnancy and early childhood and associations with obesity in developing countries. Concerns about the change magnitude rates of obesity in developing countries have led umpteen policy makers to question the impacts of maternal and early child f atomic number 18 on risk of later obesity. The purposes of the review are to summarise the studies on the associations between nutrition during pregnancy and infant feeding practices with later obesity from childhood through adulthood a nd to identify potential ways for preventing obesity in developing countries. As few studies were identified in developing countries, paint studies in unquestionable countries were included in the review.Poor prenatal dietetic intakes of energy, protein and micronutrients were shown to be associated with increased risk of adult obesity in offspring. feminine offspring seem to be more vulnerable than male offspring when their mothers receive insufficient energy during pregnancy. By influencing birth charge, optimal prenatal nutrition might reduce the risk of obesity in adults. While principle birth saddles (2500-3999 g) were associated with high(prenominal) trunk mass index (BMI) as adults, they generally were associated with high go-free mass and lower fat mass compared with low birthweights (<2500 g). small-scale birthweight was associated with higher risk of metabolic syndrome and central obesity in adults. Breastfeeding and apropos mental hospital of complementary f oods were shown to protect against obesity later in liveliness history in observational studies. High-protein intake during early childhood however was associated with higher body fat mass and obesity in adulthood. In developed countries, increased weight gain during the first 2 years of life was associated with a higher BMI in adulthood.However, recent studies in developing countries showed that higher BMI was more related to greater lean body mass than fat mass. It appears that increased length at 2 years of age was positively associated with height, weight and fat-free mass, and was only weariedly associated with fat mass. The protective associations between breastfeeding and obesity may differ in developing countries compared to developed countries because many studies in developed countries used formula feeding as a control. Future inquiry on the relationship between breastfeeding, timely introduction of complementary feeding or rapid weight gain and obesity are warranted i n developing countries. The focus of interventions to reduce risk of obesity in later life in developing countries could include astir(p) maternal nutritional status during pregnancy to reduce low birthweight enhancing breastfeeding (including durations of scoopful and total breastfeeding) timely introduction of high-quality complementary foods (containing micronutrients and essential fats) but not excessive in protein further evidence is needed to understand the extremity of weight gain and length gain during early childhood are related to body composition in later life.Childhood sullen/Obesity and Asthma Is There a Link? A domineering Review of Recent epidemiologic Evidence Asthma and overweight/obesity prevalence are both increasing worldwide. heavy/obesity has been suggested as a risk factor for developing asthma attack. The aim of this review is to drink and evaluate recent publications that help answer the question Is increased body weight (at least overweight status) r elated to asthma in children? A authoritative review of epidemiologic literature was carried out using the MEDLINE informationbase. Epidemiologic studies on young human subjects (ie, infants, children, and adolescents), published in English during the point 2006-2011 were included. A comprehensive literature search yielded 434 studies for further consideration.Forty-eight studies fulfill the reviews eligibility criteria. Two researchers applied the MOOSE Guidelines for Meta-Analysis and Systematic Reviews of empiric Studies on all identified studies. Current evidence supports a weak yet significant association between high body weight and asthma. New information indicates that central obesity in children increases asthma risk. Also, the link between high body weight and asthma may be stronger in nonallergic asthma. There are mixed results about the importance of sex. Although the record of the association between overweight/obese status and asthma be unclear, prospective stud ies point that high body weight precedes asthma symptoms.These data add weight to the importance of preventing and treating a high body weight against asthma outcomes. Available research in children has not studied adequately the influence of weight change (either gain or loss) on asthma symptoms, an area of clinical importance. Beyond energy control, the role of diet as a possible inflammatory stimulus warrants further investigation. Limited data seem to favor the promotion of breastfeeding in attenuating the overweight/obesity-asthma relationship. Finally, future research should include weight intervention studies assessing various measures of body fat in relation to well-defined asthma outcomes.ReferenceDepression and obesity positive the link. (2013, Harvard Health Publications.Harvard Health Letter., 38, 3. Retrieved from http//search.proquest.com/docview/1269798117?accountid=10559 Cohen, A. K., Rehkopf, D. H., Deardorff, J., & Abrams, B. (2013). Education and obesity at ag e 40 among american adults. Social Science & Medicine, 78, 34. Retrieved from http//search.proquest.com/docview/1269784863?accountid=10559 Papoutsakis, C., Priftis, Kostas N,M.D., PhD., Drakouli, M., Prifti, S., Konstantaki, E.,Chondronikola, M., . . . Matziou, V. (2013). Childhood Overweight/Obesity and asthma Is there a link? A systematic review of recent epidemiologic evidence. Journal of the Academy of Nutrition and Dietetics, 113(1), 77. Retrieved from http//search.proquest.com/docview/1281851210?accountid=10559