Wednesday, October 30, 2019

Scoore Essay Example | Topics and Well Written Essays - 1000 words

Scoore - Essay Example Not only is soccer one of the world's most popular sports, but it is also one of the oldest, with a deep and rich history dating back thousands of years. It is not known where soccer originated from, but there is evidence that a version of the sport was played during the Roman and Greek eras and also during the Han dynasty in China. Despite being played in various forms around the globe, it is the English who are credited with forming the modern version of what we call soccer. In the early 1800s soccer was played at many English universities and schools under what were known as the Cambridge Rules. It was not until 1863 when the Football Association of England was formed and agreed on a set of rules by which to play the game. Through colonization, the British were able to spread the game of soccer to every corner of the earth. In 1904, FIFA was established to control the game on a worldwide level, as by that stage the sport was popular throughout much of Europe and South America. Twe nty-six years later the first FIFA World Cup was held in Uruguay. Since that time there has been a further 18 tournaments have been held, with the next one scheduled for 2014 in Brazil. In recent years the game of soccer has also caught onto a female audience. There are now many female soccer players who play professionally, particularly in the United States and England. Since 1991 there has been six FIFA Women's World Cups, with the next one to be held in Canada in 2015. Wayne Rooney is the soccer player that I most admire because of his skill on the pitch and style that he plays. He now plays for Manchester United in England, and he has played for more than 10 years with his national team. He is the most widely respected player on the England team, and all of his opponents recognize him as the danger man when they play against his team. Rooney first became famous back in 2002 when he was only 16 years old. In a match for his boyhood team Everton, he scored a late winner against a star studded Arsenal team. Since that time Rooney has been treated like a superstar by the media and fans. I must say that I am in awe of his ability to play soccer because he always plays with a determination on his face that I can only admire. However, Rooney is also a controversial player too because some people don't like his fierce personality. I must admit that there are times when he frustrates fans, such as when he tried to engineer a move away from Manchester United. What I do know is that he will very soon become the record goal scorer for both Manchester United and England, and if he achieves those feats then he will go down as one of the best British soccer players ever to have played the game. Although I do like Wayne Rooney as a soccer player, my favorite team would have to be Barcelona. The reason is that they play in a style that is aesthetically pleasing to the eye and it almost seems effortless when they play. Over the past few years they have dominated European so ccer, winning many league titles in Spain and also the Champions League in Europe a couple of times. This is in large part thanks to the genius that is Lionel Messi. He is widely recognized as the best soccer player on the planet, and it is hard to argue against this because he has been the FIFA World Player of the Year four years running. Apart from Messi there are many other great players on the Barcelona team, such as Xavi, Iniesta, and Neymar. The thing that I

Monday, October 28, 2019

Examine Shakespeares presentation Essay Example for Free

Examine Shakespeares presentation Essay When Hamlet was first performed in 1601, England had been successfully ruled for forty-three years by Elizabeth I, a strong and influential monarch who reigned without a male counterpart, establishing England as one of the most powerful and prominent countries in the world. This is proof that women can be as successful as men; however women were still seen as second class citizens, and property of their husbands, during the Elizabethan period. Polonius says of Ophelia I have a daughter have while she is mine. (2.2, line 106). This is reflected in Shakespeares portrayal of women in Hamlet, which shows Gertrude in a very different light to Elizabeth Tudor. For many years in the past, many women played a small role socially, economically and politically. As a result of this, many works of literature of this time, including Hamlet, were reflective of this diminutive role of women. Shakespeare suggests the danger of womens involvement in politics at the sovereign level, and reflects the publics desire for a return to a state of stability through a change to a patriarchal system. We can examine Shakespeares presentation of women in Hamlet through the way the two women in the play, Gertrude and Ophelia, are treated by the men in their lives, and by analyzing the context in which they are referred. The first time Claudius refers to Gertrude he says: Our sometime sister, now our Queen, Th imperial jointress of this warlike state, (1. 2, lines 8-9) which shows how he took advantage of his dead brothers wife whilst she was still mourning her husbands death to settle his place on the throne. She married. O most wicked speed, to post, with such dexterity to incestuous sheets. (1.2, lines 156-157) Here Hamlet is accusing his mother of corruption because of her improper sexual activity and marriage. Even though a marital bond existed between Claudius and Gertrude, the rushed and incestuous aspects of the marriage enrage Hamlet. The couple were married less than three months after the death of Hamlets father, and in Hamlets eyes, Gertrudes actions have defiled her character. Royal sexual activity created concerns about both power and purity in the Elizabethan world. As women had no opportunity to fight on the battle field, chastity was the principle measure of their honour and virtue. Therefore Hamlets opinion of his mother has a negative reflection of a womans virtues. Sir Walter Mildway, 1510, said: Choose thy wife for virtue only. Elizabeths sexual conduct drew public attention, and she publicly vowed her purity, even adopting the title Virgin Queen. When King Hamlets ghost appears he refers to Gertrude as his most seeming-virtuous Queen. (1. 5, lines 4-6) He is expressing his belief that Gertrude had always seemed faithful, but now she has married much less of a man she has dishonoured him, and lost all his respect and trust. Even though Hamlet and his father are seeking revenge on Claudius, they continue to speak of Gertrude. In his second soliloquy we expect Hamlet to be expressing his hatred towards Claudius, however he is focusing all of his energy on this most pernicious woman, (1. 5, line 105) who is his mother. This dis-belief at his mothers behaviour is understandable, however, as it is so soon after his fathers death, and you would expect Gertrude to still be mourning the death of her husband that she apparently loved dearly. One of the most famous quotes regarding women in Hamlet is Frailty thy name is woman. (1. 2, lines 146-147) This quote sums up the attitudes of the male characters in the play, that women are by far the weaker sex and gives us a clue as to why the men treat Gertrude and Ophelia with so little respect. In 1558, writer, John Knox described women as weak, frail, impatient, feeble and foolish. Emphasizing the way that women were viewed at the time Hamlet was written. Both the women are greatly controlled by the men of the play, particularly Ophelia who is often told what to do and who has been treated as if she does not have a mind of her own all her life. When asked a question Ophelia often replies with I think nothing, (3. 2, line 118) and when she does express an opinion it is dismissed. Polonius says Affection? Pooh, you speak like a green girl unsifted, (1. 3, line 101) which is extremely patronizing, saying she speaks like an inexperienced and untried girl who does not know what she is talking about. Ophelia could have an out-going personality; however, she is so oppressed that we never get to see a true reflection of her character, due to the constraints of the society she is living in. We even hear Gertrude, the Queen of Denmark, saying to her husband: I shall obey you. By obeying the men and giving in to a passive existence Gertrude and Ophelia are living up to the label that women are the weaker sex. The men give good advice to both women, telling them what to do and when, Polonius tells Ophelia not to give her virginity away too easily when he uses the metaphor set you entreatments at a higher rate then a command to parley, (1. 3, lines 122-123) where her virginity is compared to a castle under siege. Even though Polonius is Ophelias father, he seems to have no respect for her, or her privacy, and rarely thinks of how she may be feeling. He reads Hamlets love letters out-loud to the King and uses Ophelia as bait to improve his image in front of Claudius, which is extremely self-centred and obsequious. Another quote that really stands out in Hamlet that shows how little respect the men have for Gertrude and Ophelia is Get thee to a nunnery. (3. 1, line 121) This is Hamlet telling Ophelia that because he can not have her, no one can, so she has to go to a nunnery, away from all other male contact. He does not ask her how she feels, and is willing to make the rest of her life miserable simply because he can not be with her. It never even occurs to Hamlet that she might be willing to move on and find someone other than him to spend the rest of her life with. After the nunnery scene, Ophelia speaks to Polonius and we hear her opinion for the first and only time. She presents herself entirely as the victim of Hamlets rough treatment. She says: I of ladies most deject and wretched, that sucked the honey of his musiked vows, (3.1, lines 158-159) showing how Ophelia had believed in what Hamlet told her and how she feels dejected about the fact that he claims to have never loved her. God has given you one face, and you make yourselves another, (3. 1, lines 145-146) is Hamlet saying that women wear too much make-up and in doing so are deceiving men into thinking that they are something that they are not. He accuses Ophelia of being a typical woman and is therefore not treating her as an individual. He says: For the power of beauty will sooner transform honesty from what it is bawd, (3.1, lines 111-112) explaining his opinion that beautiful women are untrustworthy and insincere. Even though Hamlet accuses women of this, he is saying it in the heat of an argument so he may be exaggerating and may not be giving his true opinion. Ophelia hardly says a think back to him though, again reflecting the idea that women are frail and passive. Throughout the play Hamlet makes reference to prostitutes, and seems to make a connection between women, sex and corruption. When Hamlet and Polonius are speaking he says: For if the sun breed maggots in a dead dog, being a good kissing carrion. (2. 2, lines 184-185) He uses this metaphor of a dead dog, and a pun on the word sun, to make the point that if the son (Hamlet) kisses the daughter (Ophelia) then she may breed, like the maggots in the dead animal. The characters of the play often refer to sex in a negative manner, and it is never described as a loving act between a couple. In Hamlets second soliloquy he is blaming himself, and compares himself to a slatternly woman saying that he must like a whore, unpack my heart with words, and fall a-cursing like a very drab, a stallion. (2.2, lines 592-594) His references to women are always negative, and he presents them as objects that men can use for sexual pleasure whenever they want. The final point to make about the way Shakespeare presents women is the fact that Ophelia is the only character driven to suicide, and that she is one of only two women in the play. This is possible another way for Shakespeare to make his point that women are by far the weaker sex. Audiences today would find the way that the women in Hamlet are treated extremely surprising as today women are so much more independent. Instead of being a husbands possession, a wife is seen as an equal. Women today have the freedom to be more open-minded, and are allowed to voice opinions other than their husbands. Women today have almost total sexual freedom as well, so the connection between women, sex and corruption would probably cause mixed reactions. This, however, also brings me to the point that even though Shakespeares presentation of women is negative, so is his presentation of men. He shows the men being insensitive, selfish, oppressive and shows them treating women with very little respect. Frailty thy name is woman, no longer applies to the women of the 21st Century as there are more or less equal opportunities for men and women now, and everyone has the same education and job opportunities no matter what sex you may be. I think that this quote sums up Shakespeares overall presentation of women and the treatment of Gertrude and Ophelia shows us how women were oppressed, and often seen as objects rather than human beings.

Saturday, October 26, 2019

Essay --

1/9/14 Henry Graham Greene was an influential 20th century author who was able to combine serious literary recognition with present day popularity whose collections impact the modern world today. Greene is notorious for religious studies and involved in making changes to the literary world, enabling readers to further explore theological concerns. Leaving an imprint on literature, many study his works and still celebrate his legacy all over the world. Rebelling against his own beliefs and suffering with bipolar disorder , many aspects of Greene’s life remain unrecognized which encourages many to study his impact on the present day. Native to Berkhamsted, England, Greene was born October 2, 1904 to parents Charles and Marion Raymond Greene, who were first cousins. Greene grew up in the St. John’s House, a boarding school where his father was the housemaster. Accustomed to a large family, Greene spent his childhood summers with his uncle at the Harston House, another boarding school, where he learned to read. As a boarder at the St. John’s House, Greene was bullied and spent years in depression with several attempts of suicide. At the age of 16, Greene was sent for psychotherapy in London, later returning to his former home to continue as a day student. Beginning his first year at Oxford University, Greene became a member of the Communist party. Although leaving this party quickly, Greene wrote profiles on Ho Chi Minh and Fidel Castro to relay his studies (Coleman 529). A rough period in his life encouraged Greene to seek religious outlets that influenced his works as did his political affiliations. In 1926, greene converted from Anglicanism to Roman Catholicism. The reasoning for this transformation was to seek cure to the sufferin... ...ligion and social ideologies. Recently, a documentary further exploring Greene’s early life and career was released drawing attention to his change to writing. Greene’s novels, poems, and plays are still being produced into films and performed in theaters across the globe. Each year, Graham Greene is recognized at the Graham Greene International Festival held in Berkhamsted on his birthday, October 2, to further promote his studies and gather fans to discuss. Modest about his literature and a confusing character to understand, Greene left the impression among many that his career was merely a sign from his youth to express what he knew, and what he could explore and discuss with others: â€Å"My two fingers on a typewriter have never connected with my brain. My hand on a pen does. A fountain pen, of course. Ball-point pens are only good for filling out forms on a plane.†

Thursday, October 24, 2019

Financial Ratios: TESCO and J. Sainsbury Essay

1. Introduction The purpose of this report is to conduct a comparative ratio analysis of the financial statements of J. Sainsbury PLC and Tesco PLC for the year-ending 2013. The financial information that is provided from each company’s annual report and the comparison between them will help possible users of this analysis to understand not only the differences between these two companies but also each company’s weaknesses and strengths. Below, the profiles of the two companies will be referred as well as eight accounting ratios for each company will be presented in order to have the appropriate financial information to analyse. Furthermore, the possible users of this analysis will be identified and all their differing information requirements will be mentioned. Finally, there will be provided a short discussion on the importance of supplementing financial analysis with non-financial considerations and a general conclusion will be made which will contain a summary of the main findings of this report. 1 .1 Tesco’s PLC profile Tesco PLC (Public Limited Company) is a food retail company which operates in nine markets with 923 stores across the world. It employs more over 240,000 people which sell its products giving access to 260 million people (Tesco PLC., 2014). Over the past five years, Tesco has expanded from the UK’s supermarkets into new countries with new products and services including a major non-food business. More specifically, the company has started to sell electrical devices, internet shopping, toys, sports equipment, home entertainment, home shop, cook shop and furniture. Also it provides financial services in cooperation with Royal Bank of Scotland serving 3.4  million customers which reveals the company’s intentions to expand in new markets. 1.2 J. Sainsbury’s Profile Sainsbury PLC is engaged in grocery and related retailing. The company’s activities are organised into three segments which are retailing (supermarkets and convenience), financial services (Sainsbury’s Bank), and Property investments (The British Land Company PLC and Land Securities PLC) (Reuters, 2014). The Company employs around 150,000 people and it operates over 1,000 stores acquiring 572 supermarkets and 440 convenience stores. The Company also acquires an online entertainment company, Global Media Vault Limited and HMV Group plc’s holding in Anobii Limited, a social network and online retailer of e-books. 2. Financial-accounting information and ratios According to Roger Hussey (Hussey, 1999), the financial accounting information is primarily concerned with communicating a ‘true and fair view’ of the financial performance and financial position of an entity to external parties in accordance with established principles, legal requirements and accounting standards. The general purpose of financial statements is to provide information that is useful to a wide range of users for making economic decisions and assessing the organizational management (IFRS, 2014). Accounting ratios are related with this information and their purpose is to describe a quantitative relationship between two values permitting the comparison of company’s performance with the previous years, competitors and with the industry benchmarks. Below, profitability, liquidity, working capital control and financial risk ratios will be presented and compared for the two companies providing the appropriate financial information. 2.1 Profitability and efficiency ratios The main objective of a financial statement analysis is to value a firm’s equity securities which mean that the firm has to ensure its profitability for the future (Mackenzie et al., 2013). Profitability and efficiency ratios are used by financial information users in order to assess the firm’s operating performance. They provide information about how much profit the firm makes in relation with its sales and how efficiently the business is using its assets to generate revenue. 2.1.3 Return on capital employed (ROCE) is a financial ratio that measures the percentage return on the total funds employed in the business and shows how effective management is in generating revenue and controlling costs. TESCO plc has slightly a bigger ROCE percentage than its comparable company J. Sainsbury which fact for some people would be irrelevant but if it will be examined in depth it can be comprehended that TESCO company has a better management because it uses more efficiently its capital. 2.1.3 Asset turnover ratio TESCO GROUP Asset turnover ratio  £m Sales revenue 64,826 Capital employed 22,550 Asset turnover (%) 287,47 % J. Sainsbury Asset turnover ratio  £m Sales revenue 23,303 Capital employed 9,580 Asset turnover (%) 243,24% Asset (or capital) turnover ratio measures how many times the capital employed was turned over during the year to achieve the revenue which fact indicates the efficiency of the company’s deployment of its assets. The above tables show that even though the two companies surpass the rank of one hundred percent which means that their capital employed was turned over at least one time during 2013, TESCO exceeds J. Sainsbury for 44, 23 %. This fact demonstrate that TESCO deploys almost a half time more efficiently its assets than J. Sainsbury and in accounting terms it is explained as 2.87 dollars were generated per dollar of assets 2.2 Liquidity and working capital control 2.2.1 Current ratio TESCO GROUP Current ratio  £m Current assets 13,096 Current liabilities 5,889 Current Ratio x:1 2.22:1 J. Sainsbury Current ratio  £m Current assets 1,914 Current liabilities 3,115 Current Ratio x:1 0.61:1 Current ratio is a liquidity ratio that measures the ability of the company to meet its short-term obligations (liabilities) such as debt and payables with its short-term assets such as cash, receivables and inventory. TESCO’s current ratio is estimated to 2.22:1 and it absolutely does not seem to have any liquidity problem in the business in contrast to J. Sainsbury company which current ratio is estimated to 0.61:1. More specifically, these numbers show that TESCO had 2.22 dollars of current assets for each dollar of current liabilities and J. Sainsbury had 0.61 dollars of current assets for every dollar of current liabilities. These results reveal a liquidity problem that J. Sainsbury has which means that the firm can not pay its short term obligations properly. However this does not necessarily mean that the company will be a bankrupt in the near future if it will not pay its short-term liabilities for some small period of time but it is definitely a bad sign of not good f inancial health and it is required from the company to access more financing sources in order to overcome this problem. 2.2.2 Quick ratio TESCO GROUP Quick ratio  £m Current assets 13,096 Inventories (3,744) Current liabilities 5,889 Current Ratio x:1 1.58:1 J. Sainsbury Quick ratio  £m Current assets 1,914 Inventories (987) Current liabilities 3,115 Current Ratio x:1 0.29:1 Quick ratio is an another liquidity ratio and it is very similar to current ratio but the difference from these two ratios is that quick ratio is more conservative because it shows the relationship between liquid assets (from which the inventory is excluded) and current liabilities in contrast to the other ratio. The results are almost the same except the ratio numbers. TESCO has 1.58 dollars of liquid assets available per one dollar of current liabilities and J. Sainsbury has 0.29 of liquid assets for each dollar of current liabilities. The problem for J. Sainsbury remains the same as the company has a bad finance health because it cannot meet properly its short -term obligations. 2.2.3 Inventory Turnover and holding ratio TESCO GROUP Inventory Turnover ratio  £m Cost of sales 60,737 Inventories 3,744 Inventory Turnover ratio 16.22 J. Sainsbury Inventory Turnover ratio  £m Cost of sales 22,026 Inventories 987 Inventory Turnover ratio 22.31 Inventory turnover ratio measures the times that an inventory was sold and replaced over a specific period of time. A low turnover ratio indicates low sales and simultaneously an excess in the inventory of the company which can lead to liquidity problems. On the other hand, a high turnover shows that the firm either has good sales or it implies ineffective buying of its products which mean that the company buys small quantities of product very frequently for a higher price than this that it would get if it would buying bigger quantities leading to a shortage or an inadequate inventory. TESCO during 2013, has turned over its inventory 16.22 times which is 6.09 lesser than J. Sainsbury’s turnover which is estimated to 22.31 times for the same year. This means that in comparison with J. Sainsbury even though that TESCO is a bigger company, in relation with both companies’ capabilities TESCO seemed to have an excess in the inventory which reveals the fact that the company w as dropped out from its expectations in contrast to J. Sainsbury. More products in the inventory implies more cost for the firms so both of them and more specifically TESCO have to improve its ability to liquidate  its stocks from the inventory. 2.2.4 Inventory holding ratio TESCO GROUP Inventory holding period ratio  £m Inventories 3,744 Cost of sales 60,737 Inventory holding period ratio 22.49 days J. Sainsbury Inventory holding period ratio  £m Inventories 987 Cost of sales 22,026 Inventory holding period ratio 16.35 days Similarly to the inventory turnover ratio, inventory holding period ratio shows the period of time (days) that stocks were kept in the company’s inventory. A low inventory holding period indicates that stocks that were kept in the inventory were for a small period of time. Accordingly happens when the inventory holding period is high which means that stocks in there are kept for a long period of time. According to Japanese industry statistical website (M&A BANK Co. LTD, 2014), the average inventory turnover for food retail companies such as TESCO and J. Sainsbury, is 34.44 days. The fact that TESCO has a bigger inventory turnover is illustrated in the inventory holding period for both companies. For each inventory turnover, TESCO was keeping its inventory for 22.49 days and J. Sainsbury for 16.35.  These results lead to the same conclusions of inventory turnover statements that were mentioned above. 2.2.3 Receivables collection period TESCO GROUP Receivables collection period ratio  £m Trade receivables 2,525 Sales revenue 64,826 Receivables collection period ratio 3.89 days J. Sainsbury Receivables collection period ratio  £m Trade receivables 306 Sales 23,303 Receivables collection period ratio 4.79 days The receivable collection period ratio measures the period of time (days) that the company awaits to collect receivables from its clients. A low receivable collection period indicator shows that the company collects its dues from its clients quickly. If this indicator is too low, then it is understandable that the firm does not offer credit facilities to its clients resulting loss in business. On the other hand, when there is a high receivable collection period indicator it is obvious that the company have some difficulties collecting receivables from its clients. TESCO seems to take its receivables almost one day earlier (3.89 days) than J. Sainsbury (4.79 days) which fact mentions again the difference in the liquidity of these two companies. J. Sainsbury which has a liquidity problem has to collect more efficiently its receivables from customers to empower liquidity  as much possible improving its financial position in the market. 2.3 Financial Risk and debt to equity ratio Financial risk shows the possibility of failure in an investment that an investor would have if he would have invest in a company with debt that would not have meet its financial liabilities (ЛÐ ¸Ã'‚Ð ¾Ã ²Ã' Ã ºÃ ¸Ã'…, 1999). TESCO GROUP Debt to equity ratio  £m Non-current liabilities 14,483 Total equity 16,661 Debt to equity ratio 86.92 % J. Sainsbury Receivables collection period ratio  £m Non-current liabilities 3,846 Total equity 5,734 Debt to equity ratio 67,07 % Debt to equity ratio measures the percentage that corresponds to debt and equity of a company. A high debt to equity ratio means that the company has developed with a big amount of debt which can lead to big interest and would have an impact on shareholder’s earnings or even it would lead to a bankruptcy in an extreme case. In the above table, TESCO shows a debt to equity ratio estimated to 86.92 % and J. Sainsbury 67.07 % which is lower for 19.85 % in relation with the first company. It is obvious that TESCO in  the previous year was aggressively financing its growth than J. Sainsbury which means that the company has many liabilities and it is already on the red line to start facing the consequences of a such high ratio. 3. Users of financial analysis and their information requirements According to Gokul Sinha (Sinha, 2009), â€Å"financial statements are the means of providing information to the various users for their decision making but users are different and accordingly, their needs are also different.† In the below table (Table 1.0) the seven categories of the users of financial analysis will be presented with all of their differing information requirements and potential decisions. 4. The importance of supplementing financial analysis with non-financial statements Non-financial considerations were always a great tool for companies which had the knowledge how to use them. Christopher Ittner and David Larcker (Christopher Ittner, 2000) have stated that by supplementing financial analysis with non-financial statements, the organization creates a closer link to the long-term strategies of it. More specifically non-financial data make the companies to communicate different informational objectives with managers, providing them motivation in order to plan long-term strategies in the future. Moreover they referred that some critics argue that intangible assets such as customer loyalty and intellectual capital are the drivers of success for many companies in different industries and they have to pay more attention on these two. Finally, both authors mentioned about the accompanied noise of non-financial data about which the managers must be aware in order to determine how much success they will get if they make their actions which will lead to a maximizing effect on the organizational performance. 5. Conclusion In conclusion, the profiles and activities of TESCO plc and J. Sainsbury were detailed as well the mean of the financial-accounting information was explained. Furthermore, there were presented two ratios from each of profitability, liquidity, working capital control categories and one ratio that describes the financial risk for both of companies. Afterwards the users of the financial analysis were referred and all of their differing requirements were described. Finally, there was a reference on the importance of supplementing financial analysis with non-financial statements as well as the capabilities of using non-financial considerations. Bibliography Christopher Ittner, D.L., 2000. Mastering Management series. Financial Times. Hussey, R., 1999. Oxford Dictionary of Accounting. Oxford: Oxford University Press. IFRS, 2014. IFRS Foundation. [Online] London: IFRS Foundation Available at: http://www.ifrs.org [Accessed 18 April 2014]. Kirk, A., 2014. Chron. [Online] Available at: http://www.chron.com [Accessed 19 April 2014]. M&A BANK Co. LTD, 2014. EDIUNET Industry Avg. [Online] Available at: http://industry.ediunet.jp [Accessed 19 April 2014]. Mackenzie, B. et al., 2013. Wiley IFRS 2013: Interpretation and Application of International Financial Reporting Standards. New Jersey: John Wiley & Sons. Maynard, J., 2013. Financial Accounting, Reporting, and Analysis. Oxford: Oxford University Press. Reuters, 2014. http://uk.reuters.com. [Online] Available at: http://uk.reuters.com [Accessed 18 April 2014]. Sinha, G., 2009. Financial Statement Analysis. New Delhi: PHI Learning Private. Tesco PLC., 2014. Global Sources. [Online] Available at: http://www.globalsources.com [Accessed 18 April 2014]

Wednesday, October 23, 2019

Proper Procedures for Production Schedules and Risk Management Essay

In the United States Army Food Program there are specific ways to fill out and prepare documents according to AR 30-22, The Army Food Program. These procedures are outlined in the Department of the Army Pamphlet (DA PAM) 30-22, Operating Procedures for the Army Food Program. This paper will advise the proper way to document the required items on a Production Schedule as well as completing a Risk Management Data Log – Cooking and Serving as summarized from DA PAM 30-22. DA Form 3034, Production Schedule is a document used to outline the specific products to prepare for a meal. Each meal for the day will have a separate completed Production schedule and set of Risk Data Management Logs. A Production Schedule will be prepared despite the size, or environment, weather that be in garrison or in a field environment. When filling out a DA 3034, it should be clearly understood by any cook personnel. Within the DA Form 3034, Production Schedule are 16 data categories or columns. Columns 1 through 6 pertain to the location and meal, the columns include the date and hours of the meal as well as the unit and projected headcount for that meal. Columns 7 through 14 informs the reader of the product including the person assigned to that product and when he or she should start, how many portion to prepare, and the recipe number in witch to follow when preparing that product. After the meal the shift leader would then fill in columns 12 and 13 regarding how many portions were actually prepared during the meal and how many portion discarded or leftover for a following meal. There is also a column to specify all if any special instructions, for example any added ingredients or specific details on how the manager wants that product to be prepared. Leftovers or discards should be entered immediately after the meal is completed. These items should be filled out in pen weather blue or black and highlighted with a read through fluorescent marker. These items should also reflect on the subsequent menu. Any menu changes including but not limited to; portion size, ingredients used, or serving instructions will be annotated. On the AFMIS generated Production Schedule it also list the products that have Critical Control Points or CCP’s. These points represent the potential for bacterial growth if the product reaches above or below a specified temperature. Reference TB MED 530 for more information regarding those temperatures. For products noted with a CCP you must check the product throughout the meal to make sure that foods stay at the right temperature. IE: Hot foods need to stay at or above 140 degrees for 15 seconds or longer. Cold foods need to stay at or below 40 degrees for 15 seconds or longer. On the production schedule you should annotate the readings as the temperature/15 seconds followed by your initials. For example 145/15 sec. JS. Annotating CCP’s on a DA 3034 Production Schedule along with completing a DA Form 7458 Risk Management Data Log Cooking and DA Form 7459 Risk Management Data Log Serving is required to maintain food safety and health measures. Risk Management Data Logs are used to document appropriate safety monitoring measures of the cooking and serving process according to TB MED 530. The shift leader will fill out the DA Form 7458 with the appropriate date and meal as well as who is monitoring the products to be checked. On the Cooking Data Log the products to check for breakfast should include 2 meat items and 2 other hot items. For lunch and dinner, 3 entree items should be checked as well as any leftovers intended to be used for that meal. You should monitor the internal temperature for the specified product throughout the cooking process until the internal cooking temperature is reached (specified in TB MED 530). On the DA Form 7459 Risk Management Data Log Serving you should check three menu items that are cold served focusing on items like pasta, diced meats, fruit and vegetable cut ups, and creams found most commonly in desserts. For hot serving during breakfast check 2 meats to make sure they are holding an internal temperature of 140 degrees or higher for at least 15 seconds or longer. Be sure to include one self-service item as well. It is required that you check the same items 2 to 3 times during the serving period. For the lunch and dinner periods check at least one meat and 3 other hot menu items. When filling out the information onto the 7458 and 7459 Data Logs you have different CAT’s or categories. On the 7458 you have CAT’s 1, 2, and, 3 respectively they correspond with the cooking temperature required 1, >145 2, >155 3, >165 these temperatures are concurrent with the internal temperatures needed for the different meats used in the products (reference TB MED 530 for the different meat internal temperatures). For each product enter the CAT and the piece of equipment you used to cook or heat the product. Then annotate the times and temperature each time you checked the product throughout the process. If the required temperature is not reached when you check the product continue cooking and mark the corrective action. On a 7459 Serving Data Log annotate each products CAT and location of the product and the times and temperature of the product when you check it as well as any corrective action for products in non-compliance. For each day and meal period a separate 7458 and 7459 Risk Management Data Log must be completed. By following these simple steps when filling out a DA Form 3034 and DA Forms 7458 and 7459 you are ensuring that the proper procedures are maintained in the Army Food Program.

Tuesday, October 22, 2019

Domestic Violence And Abuse Analysis Social Work Essay Example

Domestic Violence And Abuse Analysis Social Work Essay Example Domestic Violence And Abuse Analysis Social Work Essay Domestic Violence And Abuse Analysis Social Work Essay Domestic force harmonizing to many definitions is considered a form or consistence of behaviour ( s ) towards any single in any sort of relationship which is used to get and retain a signifier of power and control over another individual. Domestic force varies in many different signifiers and the maltreatment can be physical, sexual, and psychological and besides it can be an emotional maltreatment. These maltreatments cause fright in the lives of the abused persons. The abused person will demo marks of fear, bullying, panic, physical hurt and many more. These are few of the marks that can indicate to person being a victim of domestic force. Harmonizing to the office on force against adult females, domestic force is seen as a consistent form of opprobrious behaviour in any relationship. Besides this office believes that domestic maltreatment and force can go on to about anyone which can in turn lead to more annihilating amendss to the victim. This issue is a really of import issue th at sometimes can be overlooked and ignored and proper aid are non being received by the victims. There are many different groups and services that are available for these victims in hope to assist them acquire out of these opprobrious and violent relationships. A batch of accent has been made on the fact that possibly domestic force merely happens to females, but at that place have been issues where these violent maltreatments have come upon males and kids every bit good. Many males who experience domestic force tends to maintain quiet and do nt describe it because they believe that as a male, such action should nt be go oning to them. Many suffer in silence for a long clip before any signifier of intercession is received to assist them acquire out of the state of affairs. Children as good are common perpetrators of domestic maltreatment either from their parents or possible health professionals. Many of these kids have learned a get bying mechanism that helps them cover with the ma ltreatment and they sometimes do nt describe it to governments. It is now up to the instructors and outside beginnings to step in for some of these kids in order for them to have adequate and appropriate aid at the right clip before it becomes excessively late. Domestic force does nt hold a needed age or race cast on it, it can decidedly go on to any individual of any race, age, faith, gender or even sexual penchants. This act of offense happens to people of all background with no prejudice to instruction or fiscal position. Domestic force and maltreatment within households is considered to be a national offense in our society in today`s universe. Many people argue that the thought of domestic force has become over hyperbolic and whether or non it should ensue in penalty and terrible reprimanded. Domestic force is an act that should nt be tolerated by any single and should be punishable by jurisprudence. Harmonizing to the National Criminal justness mention services, most domestic force maltreatment occurs among intimate spouses. Those with whom the wrongdoer had a relationship as a current or former partner or fellow or girlfriend ( NCJRS Abstract ) . Many of these violent maltreatments can be rather detrimental and sometimes can even ta ke to lasting amendss and decease. Social Cognitive Theory which was written by Bandura negotiations about behaviours, knowledge of the person and other major events and environmental factors. The one of import factor that seem really important to this theory based on Bandura`s theory is the individual`s ability and strength to place similar behaviours in domestic force instances and besides larning ways of covering or get the better ofing that peculiar state of affairs. Based on this strength that the person has, self finding and realisation can be better accomplished without waiting excessively long. In cognitive theory, many different programs and techniques can be used to assist victims of domestic force have the bravery to talk up against their maltreater by utilizing all the available agencies and beginnings around them. This can besides construct on the thoughts of expecting results, and larning from observation of Acts of the Apostless that might finally take to an maltreatment. . Domestic force can be seen from another position and theory which is the societal acquisition theory. Many will inquire the inquiry ; what is societal larning theory and how does it associate to domestic force? Harmonizing to the great theoretician Bandura, he believed that it rather impossible for an person to larn everything that needs to larn on their ain without any societal and outside aid. His theory went on farther to reason that people learn new behaviours and information by detecting and watching other people. This act is known as experimental acquisition and it can be used to explicate a batch of behaviours that persons display. Based on this theory, it can be seen how positive behaviours can be reinforced and frailty versa with a negative 1. In instances of domestic force, many of the victims and the maltreaters at one clip in their life have likely observed violent behaviours in which they ended up copying subsequently on in life. For illustration, a immature male child who grew up seeing his male parent mistreating his female parent might stop up turning up to be an maltreater every bit good. For these maltreaters, it becomes a power issue for them and if there are no reverberations for their actions or the victim does non object, they tend to go on without any signifier of compunction. These bad wonts tend to go on in a rhythm and passed down from one coevals to another. Looking at domestic force from a behavioural position, theoreticians have argued the fact that any traumatic event can hold a important influence on a person`s behaviour. In respects to domestic force, many negative behaviours have been associated to this maltreatment and it consequence can be seen physically and emotionally. A immature kid who is exposed to changeless force at place might move out at school or decide to work out issues with his equals with force. These behaviours are learned by detecting and seeing what is being done invariably in their environment. Equally bad as this issue is, many people are nescient to the marks and symptoms of a individual sing domestic force. Many ask the inquiry, how do you cognize? What are the marks? Well there is nt merely one mark. There is no easy manner to state if a individual suffers from maltreatment or force but there are many ways and marks to observe if single is traveling through a force either at place or anyplace else. There are physiological marks and besides physical marks. Physical Sign: There are many different physical marks that points to domestic force or any sort of force in an person, they are: Body contusions Broken tooth or mouth hurt Black oculus or facial contusions and cuts Neck contusions Genital country hurts ( these are frequently covered up so it can be seen0 Abdominal contusions Most of these physical hurts are caused by bite Markss from the maltreater, coffin nail Burnss, and other recognizable indoor arms like belts, places, or any other available objects that can be used to do hurting on the victim. Physiological Sign: Bing able to place that a individual is a victim of some signifier of maltreatment can be rather slippery particularly when there are physical marks to endorse it up. But there are other marks that can be used to find if person is an maltreater of a victim. In the instance of the maltreater, they are usually excessively commanding and can be rather intimidating particularly to the victim. An illustration will be a adult female non allowed to speak when asked a direct inquiry in the thick of other people, ( like at a party ) . The victim of domestic force may invariably look really fearful, rather and distant towards outside beginnings in fright that person might happen out which can in bend cause more problem for them. Some marks that a victim might demo are: Depression Suicidal efforts Changeless fatigue Jitteriness Anxiety Alcohol and drug maltreatment ( this will be a signifier of blunting off the emotional and physical hurting the victim endures ) Low-self regard Apart from the above physical and physiological marks that a individual is sing force, there are other ways to observe every bit good. These victims tend to develop a batch of unexplained medical issues that sends them to the infirmary rather frequently. They frequently complain about assorted medical issues that can truly be justified by the physicians. These can be seen as an avenue to shout out in order to have both physical and psychological aid. Examples of these medical issues are: Chest hurting Concern Pelvic hurting Reoccurring UTI`s Neck and organic structure hurting Vaginal hurting ( in female victims ) It is really of import and important f=to ticker out for these marks because a person`s life can be saved merely by being attentive and argus-eyed. Now this lead us to the following large inquiry, what cause domestic force? There have been many different theories, thoughts and even research that are based on happening out precisely what cause s domestic force. And up to day of the month, there are many different grounds that can be said are the causes. Domestic force can get down bit by bit or it can be sudden. When a individual feels the demand to command another individual particularly in a partnership relationship, this can take to domestic force. Some of these maltreaters are persons covering with low self-prides, anger issues, emotional issues, green-eyed monster, and lower status composite. In instances where the adult male abuses the adult female, some of these work forces feel and believe that they have the right to command their adult females based on their traditional believes that work forces are the leader and accountant of the place. Another cause that has been verified by surveies conducted is the act of violent be haviours witness by the maltreaters. Basically what this means is that many of these maltreaters learn their violent behaviours from their household members, or they were victims themselves. A batch of kids who witness this awful act sometimes learn to accommodate and believe that force is the lone manner to work out or decide any jobs or issues they might meet in life. For illustration, immature male childs who see their male parent disrespect their ma are more likely traveling to turn up believing that s the manner adult females are suppose to be treated. And this goes both ways every bit good, some of the immature misss who experience and witness force maltreatment on their female parent most likely end up going victims every bit good when they get older. Apart from learned behaviours and personal experiences, other causes can be linked to domestic violent. The usage of drugs and intoxicant can take to domestic force every bit good. Many people lose their ability to command their action after acquiring high or intoxicated and this can take to physical maltreatment on their spouses or kids. How do we forestall this ons of the different ways to forestall domestic force are: Get the constabulary involved if you suspect or have grounds of domestic force Become a interpreter against this violent act Be supportive of anyone you might surmise is in a violent relationship Be a voluntary at local shelters for domestic violent victims Promote domestic force consciousness Educate people particularly immature kids about how force is neer acceptable in any state of affairs These are merely few of the many ways that domestic force can be prevented and maltreaters can acquire the proper and immediate aid that they require. Domestic force is a major issue in our society that surveies has shown that it leaves a long permanent consequence on its victims. Domestic force cause a batch of emotional, and mental wellness issues in the lives of its victims that it can take old ages of therapy and reding session before a individual is back to their normal ego. Some victims find it really hard to retrieve from the maltreatment and this affects them in all facet of their lives. They lose their occupations, ca nt work decently which in bend leads to poorness and finally homelessness. In immature kids that informant domestic force, most of the male childs grows up to be maltreaters themselves and the misss might stop up being victims of domestic force. Domestic force as discussed earlier is an issue that has taken a high note in the society and all step are being taken to guarantee that the victims of these maltreatments receive the aid they need. Harmonizing to the National Network to End Domestic Violence, great publication has been given to this issue particularly against adult females. It has even gone to the extent of making out to domestic maltreatment victims outside the United States. Last month, NNEDV applauded Attorney General Eric Holder for making the Violence against Women Federal and Tribal Prosecution Task Force. This undertaking force will work manus in manus with federal prosecuting officers in prosecuting maltreaters of victims in Indian state. This great consciousness non merely shows the importance of undertaking the issue of domestic force, it besides shows that the higher ups are get downing to see that without proper intercession, there might be amendss that ca nt be fixed. Domestic force is an on-going issue that continues to brew every individual twenty-four hours. Many victims are being neglected or are non having equal aid due some disregard from the society and the governments. Many uncountable deceases are the consequences of domestic force instances that were left untasted or noticed and the figure keeps turning every twenty-four hours. With much consciousness and exposure, the decease rates from this maltreatment can perchance be reduced in important sum. Domestic force is non biased. It has no age or stamp demand. It can go on to merely about anyone. Surveies have shown that bulk of the victims of a domestic force are females and the remainder are males and kids. Either work forces kids or adult females, this is an issue that should nt be ignored at all. Perpetrators should be punished to the fullest extent of the jurisprudence. Victims should be given proper aid to assist retrieve and travel on with their lives.

Monday, October 21, 2019

Table of Common Ka Values for Weak Acids

Table of Common Ka Values for Weak Acids Ka is the equilibrium constant for the dissociation reaction of a weak acid. A weak acid is one which only partially dissociates in water or an aqueous solution. The value of Ka is used to calculate pH of weak acids. The pKa value is used to choose a buffer when needed. Choosing an acid or base where pKa is close to the pH needed gives the best results. Relating pH, Ka, and pKa pH, Ka, and pKa are all related to each other. For an acid HA: Ka [H][A-] / [HA]pKa - log KapH - log([H]) At the halfway point on an equivalence curve,  pHpKa Ka of Weak Acids Name Formula Ka pKa acetic HC2H3O2 1.8 x 10-5 4.7 ascorbic (I) H2C6H6O6 7.9 x 10-5 4.1 ascorbic (II) HC6H6O6- 1.6 x 10-12 11.8 benzoic HC7H5O2 6.4 x 10-5 4.2 boric (I) H3BO3 5.4 x 10-10 9.3 boric (II) H2BO3- 1.8 x 10-13 12.7 boric (III) HBO32- 1.6 x 10-14 13.8 carbonic (I) H2CO3 4.5 x 10-7 6.3 carbonic (II) HCO3- 4.7 x 10-11 10.3 citric (I) H3C6H5O7 3.2 x 10-7 6.5 citric (II) H2C6H5O7- 1.7 x 105 4.8 citric (III) HC6H5O72- 4.1 x 10-7 6.4 formic HCHO2 1.8 x 10-4 3.7 hydrazidic HN3 1.9 x 10-5 4.7 hydrocyanic HCN 6.2 x 10-10 9.2 hydrofluoric HF 6.3 x 10-4 3.2 hydrogen peroxide H2O2 2.4 x 10-12 11.6 hydrogen sulfate ion HSO4- 1.2 x 10-2 1.9 hypochlorous HOCl 3.5 x 10-8 7.5 lactic HC3H5O3 8.3 x 10-4 3.1 nitrous HNO2 4.0 x 10-4 3.4 oxalic (I) H2C2O4 5.8 x 10-2 1.2 oxalic (II) HC2O4- 6.5 x 10-5 4.2 phenol HOC6H5 1.6 x 10-10 9.8 propanic HC3H5O2 1.3 x 10-5 4.9 sulfurous (I) H2SO3 1.4 x 10-2 1.85 sulfurous (II) HSO3- 6.3 x 10-8 7.2 uric HC5H3N4O3 1.3 x 10-4 3.9

Sunday, October 20, 2019

How to Use a French Dual Flush Toilet

How to Use a French Dual Flush Toilet What is so special about a restroom in France? If you come from Japan, French toilets are going to be a piece of cake, but for everybody else, they may pose a challenge. Now that youve mastered the delicate question and etiquette about how to politely ask for the restroom in French, lets talk about what youll face when going to the bathroom in France. Dual Flush Newer toilets in France now have two buttons for the flush: a big one and a smaller one. Alternatively, there may be two buttons that have different icons: one with one drop, another with several drops. These buttons control the water amount being flushed. These toilettes double chasse  are designed to save water, and they do- about 69.000 liters (18,200 gallons) per year for a family of four, according to Ecovie.com, so its quite a good move for the planet. Other Quirks Very old toilets on the contrary, such as those you might find in a countryside house, have their own character.  These fixtures would have a handle hanging directly from the water reservoir, close to the ceiling. To flush, just pull on the handle. Its quite simple, but still surprising when youve never seen anything like that! In many private homes, there is no sink in the water closet- the room with the toilet. This is just something you are going to get accustomed to if you move to France and be prepared with some antibacterial hand wipes. Some toilets in restaurants or cafà ©s are sometimes, though rarely, equipped with a rolling seat cover. If you encounter these, they are often motion activated, but there is sometimes a button you can push. Public Restrooms The public restrooms in France are infamous. Unfortunately, public restrooms in France are sometimes a little too public, as there is a cultural tendency to urinate au dehors (outside).

Saturday, October 19, 2019

Gender differences in unionization rates in Canada Research Paper

Gender differences in unionization rates in Canada - Research Paper Example For this reason, there is a need to study the variations that exist in gender rates in unionization in order to understand the underlying causes of why people are joining or leaving unions. This paper looks into detail the variations that has existed in gender unionization rates in Canada and the reasons as to why there exists such variations. This is important as it will ensure that authorities can understand why people are not joining unions by having concrete facts and data at their disposal. The purpose of this study is to understand the gender variations that exists in unionization levels and why the variations exists. The study looks into data from the 1980’s to 2013 and examines the differences and the fluctuations that has existed in unionization rates and explains why there have been such variations. This research paper utilizes information from various governmental and nongovernmental organizations databases. It further looks into different journal articles and books in order to get information regarding unionization rates in Canada. In particular, this research paper utilizes information from Statistics in Canada in the interpretation of the graph. The information from the government databases and journal articles is reliable and consequently the information in this research paper can be described as factual and precise. From the year 1982 to the year 2013, the overall unionization rate in Canada has decreased. The unionization rate is often defined as the proportion of employees that are union members. The number has substantially declined over the years, in this research paper; the trends in unionization rates especially examined under gender will be studied. It is imperative to understand that the decline in unionization in Canada is not a recent phenomenon and in fact, the unionization rate fell through the years 1980’s to the year

Friday, October 18, 2019

Outline the key features of a sports development strategy, and discuss Essay

Outline the key features of a sports development strategy, and discuss the relevance that this has to contemporary sports management - Essay Example It is also a roadmap to good health. It resists diseases and helps to improve the quality of life. The economy of most of the countries depends upon the sports (Girginov, 2008). In the past decade there has been an enormous evolution in the sports. The health and fitness sector has expanded itself to meet the demand of athletes and sportsmen. Employment in this sector has been increased due to the increased professionalism of the National Governing Bodies and huge investments by different organizations. As this industry has groomed itself, the need of qualified and educated mangers has increased. Because they could better understand the sports market and cater its needs and could apply their professional knowledge in an organized way. Thousands of schools and colleges have been established to cater the needs of the sports sector (Trenberth & Hassan, 2011). The management has been turned into sophistication and it is constantly evolving. Due to the global nature of the sports it has to deal with all kind of socio-economic barriers. Certain issues like gender relation, social responsibility and violence are to be really addressed. These are some of the challenges which the sports managers of today are facing (Hassan & Lusted, 2013). Sports management are the set of skills relating planning organizing, Leading, controlling and budgeting for an organization whose main responsibility is to cater the services in the sports. The sports industry has been segmented into three main categories. First one is the Sports Performance. It includes the activation and participation of the people related to the sports industry and its stakeholders. Second segment is Sports Production which is related to its products and influence on the products. The third division of the sports industry is the Sports Promotion which is the core of Sports Event Management. Different promo tools are used to promote the sports event and make it familiarize

Texting While Driving Essay Example | Topics and Well Written Essays - 500 words

Texting While Driving - Essay Example Texas is one of the states of the region of United States of America that has implemented quite stringent laws and regulations to counter texting while driving. Texas is one of the only five states of United States that has banned texting while driving for those drivers who are driving on their learning permit for the initial six months since the time they have attained their license (Txdot.gov, 2015). Furthermore, Texas is even one of the states that do not allow early age drivers who have a full license to drive while using the cell phones. Individuals below the age of 18 are restricted from driving and using cell phones. Texas is even only one of the three states of United States that have disallowed school van drivers to drive while using a cell phone. Furthermore, a regular bus driver is not even allowed to use a cell phone in the region of Texas if the driver is moving along with a passenger who is below or equal to seventeen years of age. Driver of all vehicles experience a co mplete ban on texting while driving when they are driving in school zone and they are fined between the ranges of $200 to $500 (Txdot.gov, 2015). Different cities of Texas have different rules in relation to texting while driving. For example, Austin is one of the several cities that have implemented a complete ban on the act. Texas is one of the states that have implement quite strict rules to restrict its drivers from using a cell phone while driving but it has not banned every individual driver from doing so. There are a total of 45 states that have implemented a complete ban on texting while driving a motor vehicle and Texas is not one of those states. During the period of 2015 a bill was voted in the Legislative House of Texas and as per the bill all drivers would be banned from using a cell phone while driving (Barnett, 2015). The bill even states that drivers would be allowed to text message while they are not driving and are in a driving lane such as a

Thursday, October 17, 2019

IT Resources (Outsource or Insource) Essay Example | Topics and Well Written Essays - 750 words

IT Resources (Outsource or Insource) - Essay Example Outsourcing and Insourcing have merits and demerits as far as an IT organization is concerned. This paper briefly compares the merits and demerits of outsourcing and insourcing. Outsourcing helps IT companies to exploit the cheap and efficient labour market of the foreign countries. For example, India is a country in which lot of IT professionals are searching for jobs whereas America is a country which searches for IT professionals. In other words, insourcing would be a costly affair in America compared to outsourcing. The IT job which may cost $ 10000 in America can be completed from India for around $ 5000. In short outsourcing is cost effective compared to insourcing. Tax benefits are another advantage enjoyed by the IT companies as far as outsourcing is concerned. Outsourcing jobs were exempted from heavy taxes since it is completed in another country. Outsourcing increases the capabilities of an IT company as far as their production capacity is concerned. For example, a company cannot take large volume of works or works beyond its capacity if it is strictly adhere to insourcing. On the other hand, there is no limit for an It company for taking orders if it opt for outsourcing. In fact, software developers are the larger segment of an IT organization as far as total employees of an IT organization are concerned. Outsourcing will help an organization to keep only the required staff permanently and there is no need for that organization to keep more production staff even at off seasons. Outsourcing helps the IT companies pay only for the services they receive. In other words, nonproductive costs will be considerably reduced if a company opts for outsourcing. Thus, Operational control is more in insorcing than in outsourcing. For example, an IT company can speed up the production processes if it is going on in the same country whereas it is difficult to speed up the production processes if it is going on in a foreign country. Communication problems may not be there if the production processes are done domestically whereas in outsourcing communication problems between the outsourcer and outsourcee can take place. Increased competitive power is another advantage of outsourcing. â€Å"Outsourcing can give your business a competitive advantage as you will be able to increase productivity in all the areas of your business† (The Advantages and Disadvantages of Outsourcing, 2009). Outsourcing will help an IT organization to undertake jobs beyond their expertise. For example, if a particular software expert is not available with an IT organization, it can opt for outsourcing for getting that job done. Thus the organization can take jobs even beyond the areas of its expertise and thereby it can increase its competitive power. The possibility of exploitation of better technologies is another advantage of outsourcing. It is not necessary that IT functions developed equally in two different countries. For example, African countries are techn ologically weaker countries. It is possible for these countries to access better technologies from other countries with the help of outsourcing. Better managerial control is the major advantage of insourcing over outsourcing. When a job is performed domestically, the managers can ensure that it meets all the requirements. On the other hand the managers will get the taste of the finished product only after the completion of the

Why life insurance is or is not appropriate in Islamic countries Research Paper

Why life insurance is or is not appropriate in Islamic countries - Research Paper Example The first one of the view that insurance of any kind is prohibited because it is an agreement based on doubts, it is against God’s commands and insurance business is based on interest. Life insurance is used to cover financial loss happening from death. It is impossible to define life insurance in a single definition as there are different ways to explain it. In simple words life insurance is a tool to safeguard against natural calamities. The aim of every individual is to secure his family from future risks. Every person dreams for prosperous life for his near and dear ones, a bright future for their children and self without depending on others. The life insurance guarantees materializing these aims by paying them in terms of money. There was a time when necessities of life were fulfilled by government or charity organizations. As the population increases the resources are shrinking day by day. World is being governed by man-made laws and lust for power and corruption is multiplying in every walk of life. Basic necessities like food, shelter, education and social services are no more available. Even fresh and unpolluted breathing is no more. It seems difficult to make both ends meet. Individual earning in a family when meets with any misfortune like natural death, Job termination, disability etc than one can imagine how he will cope with all this. Here life insurance is the only option available to avail in this situation. Life insurance is a vast subject if studied it will give you a short- cut to fulfill above mentioned noble commitments. After collecting large sum of money from the public the insurance company with the government’s assistance can run various projects at national level. Through all this government uses this cash for various schemes such as power generation, special education, employment generation etc. In return government pays suitable interest so that public should get their maximum profit at

Wednesday, October 16, 2019

IT Resources (Outsource or Insource) Essay Example | Topics and Well Written Essays - 750 words

IT Resources (Outsource or Insource) - Essay Example Outsourcing and Insourcing have merits and demerits as far as an IT organization is concerned. This paper briefly compares the merits and demerits of outsourcing and insourcing. Outsourcing helps IT companies to exploit the cheap and efficient labour market of the foreign countries. For example, India is a country in which lot of IT professionals are searching for jobs whereas America is a country which searches for IT professionals. In other words, insourcing would be a costly affair in America compared to outsourcing. The IT job which may cost $ 10000 in America can be completed from India for around $ 5000. In short outsourcing is cost effective compared to insourcing. Tax benefits are another advantage enjoyed by the IT companies as far as outsourcing is concerned. Outsourcing jobs were exempted from heavy taxes since it is completed in another country. Outsourcing increases the capabilities of an IT company as far as their production capacity is concerned. For example, a company cannot take large volume of works or works beyond its capacity if it is strictly adhere to insourcing. On the other hand, there is no limit for an It company for taking orders if it opt for outsourcing. In fact, software developers are the larger segment of an IT organization as far as total employees of an IT organization are concerned. Outsourcing will help an organization to keep only the required staff permanently and there is no need for that organization to keep more production staff even at off seasons. Outsourcing helps the IT companies pay only for the services they receive. In other words, nonproductive costs will be considerably reduced if a company opts for outsourcing. Thus, Operational control is more in insorcing than in outsourcing. For example, an IT company can speed up the production processes if it is going on in the same country whereas it is difficult to speed up the production processes if it is going on in a foreign country. Communication problems may not be there if the production processes are done domestically whereas in outsourcing communication problems between the outsourcer and outsourcee can take place. Increased competitive power is another advantage of outsourcing. â€Å"Outsourcing can give your business a competitive advantage as you will be able to increase productivity in all the areas of your business† (The Advantages and Disadvantages of Outsourcing, 2009). Outsourcing will help an IT organization to undertake jobs beyond their expertise. For example, if a particular software expert is not available with an IT organization, it can opt for outsourcing for getting that job done. Thus the organization can take jobs even beyond the areas of its expertise and thereby it can increase its competitive power. The possibility of exploitation of better technologies is another advantage of outsourcing. It is not necessary that IT functions developed equally in two different countries. For example, African countries are techn ologically weaker countries. It is possible for these countries to access better technologies from other countries with the help of outsourcing. Better managerial control is the major advantage of insourcing over outsourcing. When a job is performed domestically, the managers can ensure that it meets all the requirements. On the other hand the managers will get the taste of the finished product only after the completion of the

Tuesday, October 15, 2019

Genres Of Music Essay Example | Topics and Well Written Essays - 500 words - 5

Genres Of Music - Essay Example The emergent of new musical genres especially those encompassing youths has always associated with aggression, for instance, the rap, which DJ Charlie Chase confirms. Through this chapter, I have come to know that numerous rap superstars in their conduct usually exhibit arrogance probably because they emanate from Puerto Rico, which also characterizes their lifestyle to date. From extensive study and reflection of this except, pride characterizes rap music. This is evident from the DJ Charlie Chase’s words where he contends those at present are arrogant learned the genre from him thus praising himself, which ought not to happen. Besides, regarding genres’ compositions, no one ought to contend they appear in a certain way because of his or her creativity. Since, their (diverse musical genres) present compositions emanating from races’ diversity, for instance, the Latinos and African Americans whose culture is evident in both reggae and rap music. Youths’ qu est to seek societal identity and recognition for long has prompted them to result in utilizing varied ways especially music genres, which I have unveiled via the aid of explicit explanation of these three chapters. Mainly, this encompasses coming up with new versions that defy inclusion of the then conventional ways with the intention of appearing unique in their styles. Consequently, this extended even to the embracing of new styles like dressing codes and behaviors whereby to numerous people, some turn to be arrogant and boastful especially the rap musicians.

Monday, October 14, 2019

Analysis of the Road Not Taken by Robert Frost Essay Example for Free

Analysis of the Road Not Taken by Robert Frost Essay The Road Not Taken by Robert Frost shows the narrator coming to a fork in the wood, which offers two paths to take. By use of symbolism and various verb tenses in different stanzas the author was able to convey the overall meaning of the poem. The narrator scrutinized the road but does not find a noticeable difference in the two paths and thus was stuck deciding whether which road is the better decision. However, in the fourth stanza, by the allegory â€Å"I took the one less traveled by† shows that the narrator wishes to take the path which leads to individualism. The narrator portrayed that in life there are decisions we must make that must be based on our own agenda. Symbols also play in defining the meaning of the poem. The symbol of the color yellow is use to show more than just the narrator’s cowardice, but also yellow represents autumn meaning the author is at the end of his life which indicates that he has wasted his whole life in indecision. Other symbols such as â€Å"two roads† and â€Å"one traveler† in the first stanza show the idea of free choice and individualism of the narrator. We can also tie in to the fact that because the roads lies in the woods, and that roads represents free choice, the overall idea would be comparable to free choice and fate. You are free to choose what choice to make but in the end the choices you make are still a part of your fate. In the first three stanzas the poem is written in past tense, but in the fourth stanza the poem is written in future tense. By repeating â€Å"two roads diverged in a wood† in the fourth stanza the narrator is implying that he is reflecting upon if the choice he had made was the better of the two choices. The first three stanzas of the poem being in past tense hints that he is looking back at his past, but the fourth stanza shows us the narrator is hoping â€Å"somewhere ages and ages hence† the decision he made will benefit him. In addition, because the narrator is still uncertain if the choice he made was the better of the two, we can concludes that he is still reflective on whether which road he should have took, hence the title â€Å"The Road Not Taken. † Partially, the poem tells us about the narrator’s fear of regrets which eventually leads to his indecisiveness in choice of what road to travel. The fear of making mistakes from either choice had excluded the narrator from taking any action. . Frost’s point is to acknowledge the fact that in life there are choices where uncertainty makes choosing difficult, and often we are paralyzed by the fact of making the â€Å"wrong choice. † Words such as â€Å"sorry,† â€Å"sigh,† and â€Å"doubted† shows the authors regrets and concern for making the wrong choice. The last stanza offered the author’s apprehension furthermore of whether which road he should take with the stuttered â€Å"I. † Although in the last two lines the narrator says he takes â€Å"the [road] less traveled by, and that has made all the difference,† the use of the word difference is ironic to what the poem has states in retrospective about the similarity of the roads. In the poem The Road Not Taken the narrator’s idea of non-conformity coupled with the fear of regrets from making the wrong choice apprehended him from making any decisions. The Road Not Taken shows us that the choices we make in life should be based on our individual values.

Sunday, October 13, 2019

Organ Black Market

Organ Black Market Response Paper 2 In the world of modern medicine, there is no question that organ transplants are capable of saving countless lives. However, a problem exists because there are not enough organs available to meet the existing need. The buying and selling of human organs is illegal around the world, and this has resulted in the creation of a black market in order to meet the demand. Basically, this black market consists of rich patients from developed countries using â€Å"brokers† to arrange for the purchase of organs from poor people in underdeveloped countries. Although a great deal of the black market activity has centered on the buying and selling of kidneys, there has also been extensive trading in other organs as well as in human tissues. This paper will argue that the best solution to the problem is to create a system for the legalized, regulated marketing of human organs. Such a system would help somewhat in alleviating the current organ shortage, while at the same time reducing the op portunities for corruption and exploitation that are found in black market practices. At the present time, the demand for kidneys and other organs far exceeds the available supply. In Western Europe, for example, approximately 40,000 patients are on waiting lists for kidney transplants; however, it is expected that only about 1 in 4 of these patients will be able to receive the organs that they need (Erin and Harris 137). Because of the current situation, it is evident that many patients will die before receiving a transplant. In 2001, it was claimed that â€Å"an average of 15 patients die every day in the US whilst awaiting an appropriate organ† (Weekes n. p.). Medical experts have also pointed out that organs from living donors are much better than those provided by cadavers (i.e., recently deceased persons). Because the blood flow is disrupted as a result of death, â€Å"cadaver organs are always, to some extent, damaged† (Munson 115). In spite of the urgent need, most of the worlds nations have laws that prohibit the buying and selling of human organs. In the United States, for example, the 1984 National Organ Transplantation Act prohibits the sale of human organs by both live donors and by the families of the recently deceased (Weekes n. p.). Many developing nations have likewise banned the commercial trading of human organs. However, this practice â€Å"has come at the risk of driving the trade underground† (Nullis-Kapp 715). Although the buying and selling of organs is illegal in most places, the demand for such organs has continued. In addition, many impoverished persons have shown that they are willing to sell a kidney or other non-vital organ for the sake of increasing their income. As a result of this situation, a global black market in human organs has developed. The problem of â€Å"transplant tourism† has emerged, in which wealthy patients travel to other countries that are lax in enforcing their laws in order to receive transplants using organs from desperately poor people (Scheper-Hughes 1645). For example, members of an international syndicate were arrested in South Africa in 2004 (McLaughlin, et al. 1). This syndicate had been bringing poor Brazilians to South Africa in order to buy their kidneys and then sell them to well-to-do Israeli patients. Many other illegal organ-trading rings are known to exist. Organ Watch, a project founded by Nancy Scheper-Hughes and Lawrence Cohen in 1999, monitors the illegal organ trade in order to uncover the human rights violations that result from it. This is accomplished by tracing the â€Å"routes† through which the sellers and buyers of human organs make their transactions. As reported by Scheper-Hughes, â€Å"in general, the circulation of kidneys follows established routes of capital from South to North, from East to West, from poorer to more affluent bodies, from black and brown bodies to white ones, and from female to male or from poor, low status men to more affluent men† (1645). In other words, the black market for human organs is contributing to the exploitation of the poor. Clare Nullis-Kapp, writing in the Bulletin of the World Health Organization, has claimed that the illegal trade is based on the coercion of vulnerable Third World donors who are â€Å"frequently impoverished and ill-educated† (715). Organ Watch and other organizations have reported that more than 80 percent of the poor people who have donated organs in the international black market have experienced serious health problems as a result (McLaughlin, et al. 1). Furthermore, there is clear evidence that poor donors are greatly underpaid in comparison to the market value for their organs. There have also been allegations of unscrupulous doctors or authority figures abusing the system for their own profit. As an example, in 2001, â€Å"two Chinese government officials were charged with the sale of organs of executed prisoners† (Weekes n. p.). A proposed solution to this problem is to create a legal and tightly regulated system for the buying and selling of human organs. The advocates of this approach note that it would be a step toward meeting the demand that currently exists for organs from living donors. According to Ronald Munson, an expert in medical ethics, â€Å"the kidney shortage could be ameliorated, if not solved, by allowing people needing a transplant to pay a healthy and willing donor to supply a kidney† (116). In the Journal of Medical Ethics, Charles A. Erin and John Harris note that a legal market would help to increase the supply of other needed organs (and tissues) as well. According to these authors, â€Å"to meet legitimate ethical and regulatory concerns, any commercial scheme must have built into it safeguards against wrongful exploitation and show concern for the vulnerable, as well as taking into account considerations of justice and equity† (137). Erin and Harris further argue that t he system should consist of a single purchaser (presumably a government-based agency) and that there should be clearly defined penalties in order to help prevent abuse. There are various arguments in favor of having a legal, regulated system for the human organ trade. First of all, increasing the supply of available organs would help to save numerous lives. In addition, â€Å"legalisation of the sale of organs will eliminate the corruption that has led to reported executions and ‘thefts of organs† (Weekes n. p.). If the sale of organs were legal, there would be no need for a criminal market to exist in that area. In turn, a legalized system would result in the donors being more fairly compensated for their organs. In the black market, doctors and brokers make hundreds of thousands of dollars in profits as a result of their efforts (McLaughlin, et al. 1). By contrast, the impoverished donors are offered only a tiny amount of money for their organs; sometimes this is as little as a few hundred dollars. In the current legal system, which depends on the voluntary donation of organs, the donors are not given any kind of financial compensatio n at all. However, the doctors, nurses, and transplant coordinators are all paid for the roles they play in the process. This raises the question: â€Å"Why should the donor of the organs, arguably the most important actor in any transplant, not also receive remuneration?† (Weekes n. p.). One of the arguments against having a legal market for human organs is that it will do nothing to prevent poor people from being exploited by the processes of â€Å"financial coercion† (Munson 116). Scheper-Hughes, for example, has claimed that the poor, because of their desperation, are not in a position to make free and rational choices in such matters and that the legalization of organ selling merely creates â€Å"the semblance of ethical choice in an intrinsically unethical context† (1645). In fact, some opponents have argued that legalization would result in increased â€Å"discrimination between rich and poor† because â€Å"the opportunity for those unable to afford to purchase to receive a donated organ will be eliminated† (Weekes n. p.). In fact, however, poor patients as well as rich patients would benefit from a legalized system of organ purchase because â€Å"for each successful kidney transplant operation, valuable hours on a dialysis machine will be left vacant† (Weekes n. p.). Furthermore, it has been noted that it is â€Å"patronizing† to assume that individual donors (or the families of recently deceased persons) are incapable of making a reasoned decision about whether or not to sell their organs (Weekes n. p.). Some opponents of legalized organ selling have claimed that such a system would take away the â€Å"psychological benefits that reward a voluntary donor† (Munson 112). According to this viewpoint, being a living donor should be based solely on having a sense of altruism, and not on having a desire for financial compensation. In actuality, however, â€Å"sellers of organs would know they had saved a life and would be reasonably compensated for their risk, time, and altruism, which would be undiminished by sale† (Erin and Harris 137). After all, as Erin and Harris point out, â€Å"we do not regard medicine as any the less a caring position because doctors are paid† (137). Some have argued against the legalization of organ selling on the basis of the health risks that are involved. However, it is the illegality that increases such risks and, in a well-equipped hospital setting, â€Å"both a kidney and a piece of liver can be removed without a significant detrimentà ¢â‚¬  (Weekes n. p.). Yet another argument against a legalized organ trade can be seen in the claim of Scheper-Hughes that the legalization perspective is based on purely economic and rational claims as opposed to claims of â€Å"social justice.† According to Scheper-Hughes, the idea of an organ market creates â€Å"a medical, social, and moral tragedy of immense and not yet fully recognised proportions† (1645). Still others have expressed a sense of â€Å"revulsion† at the idea of buying and selling human organs (McLaughlin, et al. 1). Such moralistic arguments make use of emotional language (â€Å"tragedy,† â€Å"revulsion,† etc.). However, when the situation is viewed objectively, it can be seen that having a legalized, regulated system would be safer as well as making economic sense. As for the ethical issue, the black market shows that people are going to buy and sell organs anyway, despite the illegality of the practice. Obviously, it would be much better for the p ractice to be regulated, the donors fairly compensated, and the corrupt nature of the black market removed. As argued in this paper, a serious problem is found in the fact that the demand for human organs is much higher than the existing supply. This has given rise to a black market in which poor people are lured into giving up their bodily organs at a price that is far less than the organs actual â€Å"market value.† The best solution to this problem is to develop a legalized system for buying and selling organs, with various protections built into it. Although this would probably not result in the demand for organs being fully met, it would certainly be a step in the right direction. In addition, a legalized system would undermine the black market and help to prevent the types of abuses that can occur in an illegal trade situation. There is no good reason to not fairly compensate organ donors, especially in view of the fact that large sums of money are involved in the organ transplantation business. Some people have argued that poor people would be unjustly â€Å"coerced† b y the financial incentives of selling off their organs. However, this is a decision that they alone should make; furthermore, the loss of a single kidney or other non-vital organ is not particularly risky if it is done by a competent surgeon in a legal setting. Works Cited Erin, Charles A., and John Harris. â€Å"An Ethical Market in Human Organs.† Journal of Medical Ethics 29(3), June 2003, 137-138. McLaughlin, Abraham, Ilene R. Prusher, and Andrew Downie. â€Å"What is a Kidney Worth?† Christian Science Monitor, June 9, 2004, 1+. Munson, Ronald. Raising the Dead: Organ Transplants, Ethics, and Society. Oxford: Oxford University Press, 2002. Nullis-Kapp, Clare. â€Å"Organ Trafficking and Transplantation Pose New Challenges.† Bulletin of the World Health Organization 83(9), September 2004, 715. Scheper-Hughes, Nancy. â€Å"Keeping an Eye on the Global Traffic in Human Organs.† The Lancet 361, May 10, 2003, 1645-1648. Weekes, Rob. â€Å"Should We Legalise the Sale of Human Organs?† Debatabase International Debate Education Association, October 4, 2001. Available:

Saturday, October 12, 2019

What is Geothermal Energy? An Overview Essay -- Alternative Energy Pow

What is Geothermal Energy? An Overview The term geothermal comes from the Greek geo meaning earth and therine meaning heat thus geothermal energy is energy derived from the natural heat of the earth. The heat that flows from the Earth's hot interior due to crustal plate movements, zones of high heat flow, may be located close to the surface where convective circulation plays a signifcant role in bringing the heat close to the surface (World Bank Group, 2004). earth coreThe Earth's crust, on which we live and depend, is in large part the product of millions of once-active volcanoes and tremendous volumes of magma that did not erupt but instead cooled below the surface. Such persistent and widespread volcanism has resulted in many valuable natural resources throughout the world. ... Groundwater heated by large, still-hot magma bodies can be tapped for geothermal energy. -- Excerpt from: Brantley, 1994, Volcanoes of the United States, USGS General Interest Publication Deep circulation of groundwater along fracture zones will bring heat to shallower levels, collecting the heat flow from a broad area and concentrating it into shallow reservoirs or discharging as hot springs. These reservoirs may contain hot water and/or stream. By drilling into these reservoirs, the hot water and/or steam is piped to the surface where it is used for direct use applications, or the high pressure steam is separated to drive turbines for power generation. The low energy waste water form such power generaiton is then usually re-injected back into the reservoir, or further utilised for direct heat applications. This technology enables it to be utilised to generate electricity and provide domestic and industrial heat. Geothermal energy has proven... ...ermal Energy.† 07 April 2003. http://geothermal.marin.org/GEOpresentation/sld108.html Green Jobs, "Introduction to Geothermal Energy." 18 August, 2002. http://www.greenjobs.com/Public/info/industry_background.aspx?id=11 Idaho National Engineering and Environmental Laboratory. â€Å"Geothermal Energy Research.† 11 September 2004. http://geothermal.id.doe.gov/ n Kilpenin, Malia. â€Å"Renewable Energy.† 20 May 1997. http://community.hei.com/altenergy/geo.ad.html n U.S. Geological Survey. â€Å"The Plus Side of Volcanoes – Geothermal Energy.† 16 December 2004. http://vulcan.wr.usgs.gov/LivingWith/PlusSide/geothermal.html n World Bank Group. â€Å"Geothermal Energy.† 18 August 2004. http://www.worldbank.org/html/fpd/energy/geothermal/ n World Flowers. â€Å"Technical: The Harnessing of Geothermal Energy.† 27 February 2005. http://www.world-flowers.co.uk/09technical/geothermal.html What is Geothermal Energy? An Overview Essay -- Alternative Energy Pow What is Geothermal Energy? An Overview The term geothermal comes from the Greek geo meaning earth and therine meaning heat thus geothermal energy is energy derived from the natural heat of the earth. The heat that flows from the Earth's hot interior due to crustal plate movements, zones of high heat flow, may be located close to the surface where convective circulation plays a signifcant role in bringing the heat close to the surface (World Bank Group, 2004). earth coreThe Earth's crust, on which we live and depend, is in large part the product of millions of once-active volcanoes and tremendous volumes of magma that did not erupt but instead cooled below the surface. Such persistent and widespread volcanism has resulted in many valuable natural resources throughout the world. ... Groundwater heated by large, still-hot magma bodies can be tapped for geothermal energy. -- Excerpt from: Brantley, 1994, Volcanoes of the United States, USGS General Interest Publication Deep circulation of groundwater along fracture zones will bring heat to shallower levels, collecting the heat flow from a broad area and concentrating it into shallow reservoirs or discharging as hot springs. These reservoirs may contain hot water and/or stream. By drilling into these reservoirs, the hot water and/or steam is piped to the surface where it is used for direct use applications, or the high pressure steam is separated to drive turbines for power generation. The low energy waste water form such power generaiton is then usually re-injected back into the reservoir, or further utilised for direct heat applications. This technology enables it to be utilised to generate electricity and provide domestic and industrial heat. Geothermal energy has proven... ...ermal Energy.† 07 April 2003. http://geothermal.marin.org/GEOpresentation/sld108.html Green Jobs, "Introduction to Geothermal Energy." 18 August, 2002. http://www.greenjobs.com/Public/info/industry_background.aspx?id=11 Idaho National Engineering and Environmental Laboratory. â€Å"Geothermal Energy Research.† 11 September 2004. http://geothermal.id.doe.gov/ n Kilpenin, Malia. â€Å"Renewable Energy.† 20 May 1997. http://community.hei.com/altenergy/geo.ad.html n U.S. Geological Survey. â€Å"The Plus Side of Volcanoes – Geothermal Energy.† 16 December 2004. http://vulcan.wr.usgs.gov/LivingWith/PlusSide/geothermal.html n World Bank Group. â€Å"Geothermal Energy.† 18 August 2004. http://www.worldbank.org/html/fpd/energy/geothermal/ n World Flowers. â€Å"Technical: The Harnessing of Geothermal Energy.† 27 February 2005. http://www.world-flowers.co.uk/09technical/geothermal.html

Friday, October 11, 2019

Nursing Care Plan of a Patient with Embolic CVA Essay

Summary of Admission History and Progress Notes: 67-year-old male has a history of non-ischemic cardiomyopathy with ejection factor of 24%, chronic left ventricle thrombus on anticoagulant, hypertension, metastasis of prostate cancer, chronic kidney disease stage 3. Patient was admitted to UCSD emergency department on 08/20 after falling down stairs. Patient presented confused but conscious. Upon presentation in the ED he had left face, left arm, and left leg weakness. After MRI and cerebral angiogram, findings were conclusive to a right-sided embolic CVA. Echocardiogram revealed apical ventricular thrombus. Patient presented to ED on Coumadin therapy with INR at 3.1. Patient was not a candidate for thrombolytic therapy. He continued on Coumadin and aspirin 81 milligrams was added. Left-sided weakness resolved within one to two days. Cardiologist at UCSD recommends Cardiac Thrombectomy to prevent further strokes. Neurologist recommends endovascular intervention to prevent future embolic strokes though not during an acute episode. Patient was held at UCSD ED for permissive hypertension during acute stroke. Patient complained of cough with green phlegm over the past few days; chest x-ray findings of no local infiltrate. Pathophysiology: Embolic cerebral vascular accident (CVA); stroke   Etiology/Risk factors: Risk factors include a history of transient ischemic attack, hypertension, elevated serum cholesterol, diabetes mellitus, smoking, cardiac valve diseases, anticoagulant therapy, oral contraceptive use, methamphetamine use, aneurysm, or previous stroke (Swearinger, 2012). Pathophysiology: A stroke is caused by disruption of oxygen supply to the brain by either thrombotic occlusion, embolic occlusion or cerebral hemorrhage. Most thrombotic strokes are the result of atherosclerosis. Plaque formation builds to the point of blockage in the large blood vessels that deliver blood to the brain. Most embolic strokes are caused by a cardiac emboli resulting from cardiac valve disease or atrial fibrillation. The carotid artery feeds the main blood vessels of the brain, therefore cardiogenic emboli have a direct path to the brain (Swearinger, 2012). S&S: Signs and symptoms vary depending on severity and side of brain affected. Symptoms may improve within 2 to 3 days as cerebral edema decreases. Patient may appear apathetic, irritable, disoriented, drowsy or comatose; incontinence may occur; unilateral weakness or paralysis may occur; headache, neck stiffness or rigidity may be present. The patient may have difficulty chewing or swallowing and may present with unequal or fixated pupils (Swearinger, 2012). Diagnostics: Time is critical in diagnosing the type of stroke a patient has experienced. A patient is no longer eligible for rTPA if the critical window of 3 hours from last seen normal has expired. CBC, electrolytes, blood glucose and clotting factors should be drawn immediately in order to determine eligibility for rTPA. An MRI will reveal the site of infarction and other brain structure abnormalities related to cause and effect of the CVA. An MRI may take as long as an hour to complete. While a CT scan is generally a diagnostic tool of choice in many emergency situations due to the rapid process, ischemic areas will not show in the CT imaging until they start to necrose 24 – 48 hours after the CVA (Swearinger, 2012). Complications: Complications include recurrence of CVA, paralysis, aspiration, depression, falls, and coma. Chronic left ventricle thrombus on anticoagulant: Anticoagulant therapy is prescribed to prevent increased formation of existing thrombi. Outside of the hospital environment, the anticoagulant of choice is usually warfarin because it may be taken PO. When the therapeutic range of warfarin is achieved patient’s INR will be 2.5-3.5. Cardiogenic trombi are the result of the heart’s inability to effectively ejecting blood after managed daily living, therefore the blood becomes stagnant and begins to clot (Deglin , Sanoski , & Vallerand, 2013). Chronic kidney disease (CKD) stage 3 is marked by a GFR 30-59 mL per minute (Bladh, et. al., 2013). CKD is a progressive and irreversible disorder. Aggressive management of Hypertension and Diabetes Mellitus, both of which are common contributing risk factors, may slow progression. Eventually CKD can progress to end-stage renal failure (ESRD). Before development of ESRD, a person with CKD can still manage normal daily living through diet and medication (Swearinger, 2012). Diagnostic Tests, Results and Rationales: Diagnostic Tests Results Rationales MRI Several areas of restricted diffusion within right MCA region; consistent with acute embolic infarcts MRI images differentiate between acute and chronic lesions. Ischemic strokes can be identified early. Site of infection, hematoma, and cerebral edema can be viewed through MRI (Swearinger, 2012) Cerebral angiogram Right MCA stroke, right internal artery non-flow limiting dissection with associated pseudo-aneurysm; right superior trunk M3 occlusion Identify presence of hematoma in stasis of blood vessels after a rupture (Swearinger, 2012) Chest x-ray Negative for infiltrate A presence of infiltrate could indicate pneumonia or heart failure (Swearinger, 2012) Echocardiogram Severely depressed left ventricular ejection factor; apical ventricular thrombus Assess ventricular and valvular function of the heart, ejection fraction, and hemodynamic measurements (Swearinger, 2012) Cerebrovascular carotid duplex Low flow right ICA; bilateral proximal ICA right 9.5 mm, left 5.5 mm; no significant stenosis; vertebral arteries patent with antegrade flow Evaluation of carotid arteries to detect occlusions three-dimensional visualization providing information on circumference, length, and thickness of plaque volume (Swearinger, 2012)