Roper V. Simmons free essay sample

Because of the U. S Supreme Court’s dubious 5-4 choice, the Juvenile Justice framework is currently defenseless against a precise move towards the rehabilitative job set up at its commencement. Presentation Christopher Simmons is a merciless homicide who was condemned to death after the homicide of Miss whoever. Condemned to death 17 years of age Series of requests until 2002 Atkins v. Virginia Overturned Stanford v. Kentucky Part 1-The main adolescent court was set up in Cook County, Illinois in 1898. Introductory objective was restoration of adolescents, not discipline. Change to an increasingly correctional structure accordingly due an expansion in adolescent wrongdoing during the 1970s and 1980s. Incomparable Court chose adolescents had fundamental fair treatment rights in Gault case. Built up exercise in careful control among restoration and security of the Health Safety and Welfare of society. Section 2-In choosing the execution of an adolescent is conflicting with the eighth amendment, the U. S Supreme court utilizes flighty and profoundly challenged thinking. We will compose a custom paper test on Roper V. Simmons or on the other hand any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The two dimensional way to deal with eighth amendment cases Original plan of bill of rights Evolving moral measures of society National Conesus standard International law Part 3-Although the advancing good guidelines of society could have changed to see the burden of capital punishment on a minor as pitiless and unordinary discipline, the thinking behind upsetting Stanford v. Kentucky is exceptionally challenged. Scillia and Reihnquist’s disagreeing. Posner’s see Scillia’s and Reinquist’s contradicting assessments recognize and portend the serious results of the Court’s choice. Jury’s not fit for deciding juvenile’s culpability Cited to lead existence without any chance to appeal for adolescents unlawful Calls into question about difficult adolescents as grown-ups for any wrongdoing Conclusion-Despite the utilization of a sketchy models, the U. S Supreme Court managed it illegal to condemn a minor to death. Effect on future eighth amendment cases too.

Morality, Behavior and Personality May Be Influenced Essay

Talk about how one’s ethical quality, conduct and character might be affected by appropriation of a digital self image in a Virtual Environment; in regard to both the individual embracing the digital conscience and any onlookers/members inside the equivalent VE. At the point when one is in a virtual domain for long, one before long becomes persuaded that the internet world is this present reality which is the defining moment in his life after which everything betrays him. This virtual world that is mixed up to be this present reality is an equal world that one is in. the nearness of one in the virtual world that is nonâ€existent drives one to fall in a state is cognizance which is totally different from the one in reality. After this, one begins to think in an unexpected way, act in a way one has never acted and a great deal of different things that before long don't sound good to him self either, yet this is a reality that albeit one knows there is something incorrectly, one can not resist. (Johnson 2003) It turns into a piece of one’s life and is hard to receive in return. Subsequent to being in an equal universe that is totally made up, there is various improvements that at that point change and aides our practices. It is an excursion which many individuals find fascinating. On their excursion to no where, when they are entering the virtual world, they bring the best morals that their religion could show them, superb ethics that they gained from their folks since they were kids and the social morals that they developed in since they were kids; all that is with them when they are entering the virtual world, yet ironicly when they come out of it for something they are totally extraordinary. (Pritchard 2000) One is a totally unique person which some how loses every one of its qualities that were educated to the person in question during their life expectancy and all the morals and ethics that they learned while they were in school and all that dives deep down the channel. How the virtual world influences culture, values, ethics, morals and impression of which individuals are and of what the world is, changes; is the thing that will talk about all through this report. (Ess 2006) When one enters a virtual domain, it is a skirmish of what is genuine and what one has abandoned. This is the place one’s digital sense of self comes into picture. Moreover, Cyber inner self is principally what an individual considers one self in a virtual domain. There is no uncertainty that there is a great deal of computerized reasoning associated with the purported virtual condition that one enters in, yet there is an issue of digital inner self that makes numerous people question themselves before entering a domain accordingly. The virtues are lost and this isn't just obvious yet has been experienced by numerous individuals who have committed an error of entering a virtual situation. Conversing with various individuals, individuals that one doesn't know about as ever in any event, existing before they began talking in the digital world, it changes one’s demeanor and the boosts that one guided the person’s discernment and condition of feeling; this all transform and make the individual an alternate individual, for every single wrong explanation. (Schultz 2005) There are a ton of things that affect our ethics and morals. For instance, the additional time one spends on it, the more forceful one gets. This forcefulness can be on the grounds that one can no more separate between this present reality that one lives in and the virtual world that one is in more often than not of the day. This forcefulness adds to the change in one’s demeanor and consequently character. (Ess 2006) The progressions in one’s mentality and character all relies upon the amount one may be charmed in digital inner self. The amount one would need oneself to be a piece of the virtual condition and embrace digital personality is the issue that will likewise answer how much an individual changes and turns into a really extraordinary individual that one was most certainly not. It is the distinction of choices that one makes that drives one towards building up a digital sense of self being unfortunate to a degree that it would drive the long lasting ethics and morals out of the individual and make one a very surprising individual. Having this stated, it is of absolute worry of with regards to how the progressions occur. Some case that the way that a long stretch of time of the week are spent before the PC screens being in a world that is non existent. Having a character that isn't the character the individual has in reality, and faking that character to be the genuine one; if so is accomplished for a considerable length of time, each and every day of the week for quite a long time or even years, yes there will be an intense change in what one accepts and what one sees. (George 2003) This will before long be trailed by the adjustments in the person’s feelings towards various things throughout everyday life, regardless of whether it is with family or companions or other friends and family. The feelings on occasion are not invigorated, on the grounds that the individual is so engaged with something and being totally another person that it before long loses the appeal of the incitement that it got from different upgrades from the condition that blended the individual to either be somebody or to accomplish something throughout everyday life. After such a lot of happening ordinarily it is highly unlikely one won't be unemotional and not interested in different exercises circumventing it. (Rosinski 2007) Ever individual has an edge, to go past the edge of a person is standard an ordinary human’s limit. This limit in spite of the fact that stops the individual from being somebody that the individual isn't, at the end of the day turns out to be so. In this excursion of being somebody, one isn't in the virtual world is digital sense of self and makes a very surprising individual with a totally unique character and finally with mutilated ethics and morals. (Francis 1996) Up till now in the exposition, the effect of digital sense of self on individuals who adjust the virtual condition had been talked about, yet now the observer’s some portion of the proposition will be examined. At the point when an individual receives and becomes acclimated to of being in the virtual condition, one has an altogether different character inside the virtual world. This character and ethics that one as far as anyone knows has is altogether and totally not quite the same as that of this present reality. While individuals are watching a similar individual all through, they get a totally different individual outside the virtual world. In spite of the fact that if a similar talk is held in the digital condition, the individual is said to have ethics, morals and social qualities †practically all of which conflict with the ones that the individual has in reality †individuals would not so much know the distinction. The inquiry that a great deal of the individuals adjusting such propensities as to being a totally and entirely unexpected individual over the web is supposed to be something that one ought not be glad for. Despite the fact that exploration reveals to us that it is in their grasp to decide to be who they need to be while in the digital condition. Unexpectedly, they can not be accused to have an alternate character and ethics. (Pritchard 2000) Every individual needs to be on the highest point of the world; having the ideal vehicle, the ideal life, the ideal family, the ideal employment and who wouldn't like to be a mogul. If not this, an individual may depict one self to be something that one has for the longest time been itching to be in reality. The explanation being it is that individuals can not be that individual in all actuality; things are not as simple as they appear to be. Saying that one needs to be a specialist, isn't unreasonably simple, one must have the soul, the aspiration, the cash to get in to a clinical school, and a great deal of different things excessively that accompany it. (Schultz 2005) One can depict to be who ever one needs, with all the treats of the world †just in the virtual world. Individuals begin lying, adjust digital sense of self, and become entirely unexpected people. There is no motivation behind why this phony character would not influence this present reality character. Not exclusively do the eyewitnesses and different clients of the virtual condition notice a few signals, well different clients are doing likewise as well, consequently they will in general get prompts that way as well, however the others outside this made up world notification changes in the person too. One of the progressions that are very unmistakable is forcefulness. (George 2003) having distinctive character and ethics in the virtual condition is for them to get inside satisfaction that they probably won't get in reality. The motivation behind why the world that individuals live in is supposed this present reality and the world that individuals adjust to and live in is alleged the virtual world, is on the grounds that the purported genuine world is so not quite the same as the world that individuals need to live in. The virtual world is totally made up and totally phony and individuals get the path of least resistance by claiming to have things they don't have and being somebody else. They wish to consider themselves to be being deserving of such satisfaction and achievement. What's more, paying little mind to the way that they prevail, all things considered, in it or not, in the virtual world they are effective. This invigorates them inside satisfaction and, on one hand it pushes them to invest more energy in the virtual condition and depict them to be fruitful and then again, they become progressively steady, inwardly. (Rosinski 2007) An individual is totally unique which some how causes one to lose every one of its qualities that were instructed to the person in question during their life expectancy and all the morals and ethics that they learned while they were in school and all that dives deep down the channel. How the virtual world influences our way of life, values, ethics, morals and impression of which we are is essential to comprehend. (Francis 1996) People in the virtual condition and outside it are incredible onlookers, they get signals better when they them selves are engaged with similar exercises, consequently watching a similar individual for the duration of the time that they have been in contact, and they get an altogether different individual outside the virtual world. In spite of the fact that if a similar talk is held in the digital condition, the individual is said to have ethics, morals and social qualities †practically all of which conflict with

Slant Your Résumé Toward Success

Slant Your Résumé Toward Success There is no job harder than selling yourself. Therefore, it is vital to focus the skills and experience on your résumé, so that document will do a good job for you in the marketplace.Résumés today need a new approach. The level of competition in the job market is intense. Sending a canned résumé does not work as well anymore because there is too much information circulating in the Information Age and too many people with excellent credentials chasing the same positions.Writing a good résumé can be tough as nails, or it can be an ongoing learning experience. Always remember that a résumé is a marketing document. Company recruiters task is to look for what they need, rather than trying to fulfill your personal career ambitions.Also, remember that for most managers, time is an enemy. You must sell yourself not only well, but also quickly. If you can succeed at that two-pronged task, you will get noticed. You will get that phone call, that interview, and that offer you want. Ad ditionally, youll gain the bonus of having your communication skills recognized by your next employer, and thats no small benefit to your career.So what do you need besides the résumé basics we all know and have used? There are three definite tricks of the trade that can help you immediately:Focus your résumé on your strengths.Slant your qualifications to the specific opportunity.Mine your background for the unique details in your life that have prepared you for this position.How to focus your résumé to communicate your strengthsThis part is easy: look to accomplishments, not merely responsibilities or duties. While major responsibilities handled on a job are important and should be mentioned, the real key to getting your background noticed is describing what you accomplished as a result of having those responsibilities. For instance: You trained a sales force, so how did the sales force do? You headed a consulting team to solve a major organizational problem, so what were the outcome and your contribution to that outcome? You started a new branch office, so how well was it received? Your organization had bad customer service, so how did you turn it around? You were in the military, so what did you do that can transfer to a civilian position?Slant your qualifications to the specific opportunityBe sure to detail the specifics of your achievements, i.e., your publications, your promotions, your initiative, your sales records, your ability to train, and your ability to manage, create ideas, and help your employer be successful. In other wordsâ€"slant your résumé to results and concepts that worked. You cant expect prospective employers to make assumptions about what you have done well. You have to tell them.Edit your résumé every time you send it out. Regularly review your qualifications, so the details you pick will be the best possible match for each position. Never include everything you have ever done in your life on one résumé using a shotgun app roach. Such an approach will overwhelm the employer or the recruiter. Pick your best experience and accomplishments for each opportunity. Focus the information, so it reflects well on the specific opportunity that you want to grab. For instance:If you are not applying for a teaching position, dont stress your teaching experience. Instead, stress the management aspects of being a teacher.Design focused sub-sections to highlight what you have done (bullets work well).Focus on specific skills you can bring to a new employer. Examples of good subsections are Professional Qualifications; Technical Skills, Computer Skills; Internships and Seminars, Certifications; Communication Skills, Management Skills, Publication; Teaching Credentials, Research Experience, Consulting Expertise. (The topics here are as broad as your imagination.)Mine your background for the unique details in your life that have prepared you for this positionFinally, mine your background for the professional skills and e xperiences that are hidden or forgotten or not presented fully on your résumé. Such skills can be volunteer work where you managed people or handled money; part-time jobs where you learned people skills; school activities where you learned self-discipline; or travel that expanded your view of the world. Always work to communicate your special qualities, those that make you uniquely able to handle the job you want.Its important to design your résumé, so it reflects you as a person and a future, valuable employee. In order to do this, consider using the following as guidelines:Use your résumé to speak for you, a mentor that will communicate a precise, exciting picture of who you are and what you can do.Use your résumé to focus on the opportunity you want right now, not a job you want ten years from now.Use your résumé to slant your experience and training, so it best fits your next employers most urgent needs.If necessary, design several focused résumés, each of which appl ies to a certain job arena. Make a list of the industries where you have competence and pick the most appropriate experiences and details for each field.Use your résumé to focus on the lemonade in your background, not the lemons of past disappointments. Be careful of age references, track experience timelines to be sure that are representative, and dont include names and contacts for references (they change and you want to know whos talking to whom).Todays résumé should be a creative, living document, a helpmate that changes and grows with you, as you move through the job search process to career success.

Nutrition And Health Freedom From Hunger And...

Nutrition Health Freedom from hunger and malnutrition is a basic human right and their alleviation is a fundamental prerequisite for human and national development. WHO has traditionally focused on the vast magnitude of the many forms of nutritional deficiency, along with their associated mortality and morbidity in infants, young children and mothers. However, the world is also seeing a dramatic increase in other forms of malnutrition characterized by obesity and the long-term implications of unbalanced dietary and lifestyle practices that result in chronic disease such as cardiovascular disease, cancer and diabetes. Although the science of nutrition is relatively young, we know about what nutrients are needed for an adequate diet and what foods provide them. Recent evidence points to poor diet as a risk factor for chronic diseases that are leading causes of adult deaths : heart disease, stroke, hypertension, diabetes and forms of cancer. Not consuming enough nutrients also makes up more likely to suffer consequences of poor nutrition habits in later years, such as bone fractures from the disease osteoporosis. Iron-deficiency anaemia is another possibility. At the same time, taking too much of a nutrient supplement - such as Vitamin A, vitamin D, Vitamin B-6, calcium or copper-can be harmful. Another dietary problem, drinking too much alcohol, is associated with cirrhosis of the liver, some forms of cancer, accidents, and suicides. All of these consequences of modernShow MoreRelatedFood Habits : Food Preferences Essay1556 Words   |  7 Pagesdistribution system have wide-ranging impacts on the nutritional attributes of food. However, agricultural production can be and often is enormously destructive to ecosystems. The increasing incidence of obesity, diabetes, food-borne illness, other health conditions are linked to nutritional factors and the food production and distribution system more generally. Large numbers of people do not eat a healthy diet. The composition of food products and the nature of the diet are in large part a resultRead MoreFood, Initial Needs For Survival1186 Words   |  5 Pagesimportant factor for the survival and life. Food is an essential need, and human is forced to obtain food to quench the hunger. Proper nutrition and balanced is good for growth and leads to better health and longer lifespan. Initially, eating was only to crunch hunger, and feeling of hunger forced the human to consume everything that was available regardless of the quality and nutrition. Later, humans learned how to use the land and nature to provide their variety of food to consume. The urbanizationRead MoreThe Effects Of School Lunch Programs On Children s Nutrition2254 Words   |  10 Pageschildren’s nutrition needs and without them many children would go hungry, be malnourished and lack the fuel needed to learn. Healthy, Hunger-Free Kids Act of 2010, passed into law by President Barack Obama, reauthorized funding of the original Child Nutrition Act of 1966. Changes impacting not only the National School Lunch and School Breakfast Programs but also Special Supplemental Nutrition Program for Women, Infants and Children (WIC), Summer Food Service Program, Supplemental Nutrition AssistanceRead MoreEssay on We Can End World Hunger1417 Words   |  6 Pagespoorest, least developed countries in the world. The rapidly increasing population and the quickly declining amount of land are relative and the rate at which hunger is increasing rises with each passing year. We cannot afford to continue to expand our world population at such an alarmi ng rate, for already we are suffering the consequences. Hunger has been a problem for our world for thousands of years. But now that we have the technology and knowledge to stamp it out, time is running short. FoodRead MoreThe Role Of Malnourishment Negatively Affects People s Health3134 Words   |  13 PagesDid you know this year, nearly 9 million children younger than five years old will die needlessly, more than half from hunger-related causes? Few of these deaths are related to outright starvation, but rather to common illnesses (such as diarrhea, malaria and measles) that move in on vulnerable children whose bodies have been weakened by hunger. Freedom from Hunger concentrates its services in the world s poorest nations, where an overwhelming 32% are moderately to severely stunted—seriously belowRead MoreMalnutrition And Malnutrition Among Children1923 Words   |  8 Pages Malnutrition Amongst Children in India People who are malnourished lack nutrients the body needs for proper health and development. â€Å"Malnutrition is the inadequate nutrition caused by the lack of a balanced diet or by disorders of the digestive system in which the nutrients from food cannot be absorbed properly† (dictionary.com). Chronic malnutrition can cause severe health problems. In recent years, India has had an unprecedented economic growth. It improved in education, agriculture, and technologyRead MoreClosing the Gender Gap in Agriculture1393 Words   |  6 PagesClosing the gender gap in agriculture is a critical component of improving lives and reducing hunger in developing countries. If female farmers had the same access to resources as males do, they could increase the yields on their farms by 20-30 percent. This could raise the total agricultural output in developing countries by 2.5-4 percent, which could then reduce the number of food insecure people by 12-17 percent. (FAO, 2011) Women in develo ping countries lack access to productive resources andRead MoreUndernutrition10134 Words   |  41 PagesProper nutrition is a powerful good: people who are well nourished are more likely to be healthy, productive and able to learn. Good nutrition benefits families, their communities and the world as a whole. Undernutrition is, by the same logic, devastating. It blunts the intellect, saps the productivity of everyone it touches and perpetuates poverty. Stunting - or low height for age - traps people into a lifelong cycle of poor nutrition, illness, poverty and inequity. The damage to physical andRead MoreThe Nutrition And Academic Performance1790 Words   |  8 PagesNutrition and Academic Performance Generations have change yet the expectations of overprotective parents are higher than ever. Most parents expect that school systems help create children that are confident and prepare students for high school graduation. At the same time, is important that children learn the required skills and knowledge needed to prevail in college, professional careers, and personal life (Common Core State Standards Initiative 2015). In addition, school systems should alsoRead MoreRight to Food an Instance to Human Rights3185 Words   |  13 PagesThe human right to food has its contemporary origin within the U.N. Universal Human Rights framework. Ensuring the right to adequate food and consequently the right to be free form hunger is specifically enshrined in a number of Human Rights instruments. It is obvious that without adequate food people cannot lead a health, active lives. They are not employable. They cannot take care of their children and thus children become unhealthy and illiterate. Since its inception, the United Nations

Buying Business Paper Writing Service

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The Effect of Smartphones on Work-Life Balance Free Essays

13 has also created employment as developers seek to capitalist on the market available for development of APS and other content for semaphore devices. As Postman (1995) discusses In a 1995 Interview that all new technology is like a†Faustian bargain in that it gives us something important but we also legitimating important in the process†. This would appear to be true of Thessalonians. We will write a custom essay sample on The Effect of Smartphones on Work-Life Balance or any similar topic only for you Order Now The benefits of the semaphore have been discussed throughout this paper as have the negatives. They provide users with the ability to stay onto of work outside of the office and employers In theory benefit from Uncharacteristically, often at little expense to themselves as users are choosing toothbrush the phones themselves. The principle losses would be in terms of loss personal time and the erosion of boundaries between work and personal time_l feel that it is really a personal choice that all owners of this technology need tomato in relation to usage patterns of the devices for work related activities. Some users are happy to be connected all the time and see no issue with it. However, others cite that it results in increased stress, while others articulateness who have been using the devices longer state that they have consciousnesses boundaries in relation to their semaphore use. Much of the academic literature in this area has focused on managerial levelness of smartness. I feel that studies should possibly be conducted Into teahouse patterns of non-executive level personnel also in order to help stratospherically HER How to cite The Effect of Smartphones on Work-Life Balance, Essays

Thales free essay sample

Thales In Brian Magees Story of Philosophy he composed that Thales,the pre Socratic Greek philospher of Miletus and founder of Milesian school,taught that everything in nature is composed of one basic matter. Thales presumed that water the was the fundamental building block of all things and the Earth floated on water. In Joseph Carters lecture he states that Thales concluded that everything seem to need water,if not directly then indirectly,so water was the source of all things(Phil 101-501 Delgado Community College Fall 2011). It was thought by Thales that the Earth must be supported by water,since all lands are surrounded by water. He figured that all living things need a huge and constant intake of water to go on living. There are numerous facts that seem to back up Thales theories. The human body is made up of 60 percent water( Story of Philosphy pg 13). We will write a custom essay sample on Thales or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The Earth is also made up of 71 percent water to surface area. Water at very high temperatures become air and at very low temperatures become rock( Story of Philosophy pg 13). Magee explained that Thales also observed and studied the world ,using direct obversation and reason to guide him on his quest for knowledge. He charted the stars,moon,and planets as well as using geometry and logical sequences to measure shadow lengths as a ratio of distances. In conclussion, Thales theory that all things being water, comes from water, and will return to water,in that time frame seemed believable. These thougths were logical only because it couldnt be proven otherwise in that time frame. We now know that all material objects are reducible to energy and completely disproves Thales theory. Thales was one of the first philosphers and his therioes opened the doorway for other great thinkers to concede his thoughts and go further with their pursuit of wisdom. Brian Magee,The Story of Philosophy,New York, DK Publishing,1998 Joseph Carter,Lectures, Phil 101-501 Delgado Community College, Fall 2011

Terrorist Attacks 911 Essay Example

Terrorist Attacks 911 Essay Example Terrorist Attacks 911 Essay Terrorist Attacks 911 Essay The September 11 attacks were a series of suicide attacks by Al-Qaeda upon the United States. On the morning of the attacks 19 of Al-Qaeda’s terrorists hijacked four jet airliners. The hijackers then crashed two of the airliners into the Twin Towers of the World Trade Center, killing everyone on board and many of those who were working in the buildings. Both of the buildings collapsed within two hours of the collisions. Because of the collapse nearby buildings were damaged, even destroyed. The hijackers crashed the third airplane into the Pentagon which is located in Arlington, Virginia. The fourth plane was crashed into a field near Shanksville in Pennsylvania after some of its passengers attempted to retake control of the plane. Unfortunately there were no survivors from any of the flights. Among the 2752 victims who died in the attacks on the World Trade Center were 343 firefighters and 60 police officers from New York City. Over one hundred people were killed in the attacks on the Pentagon. The majority of casualties were civilians, including nationals of over seventy countries. There was also at least one secondary death; one person was examined to have died from lung disease due to the dust from the collapsed World Trade Center. The United States responded to the attacks by launching the â€Å"War on Terror†. Invading Afghanistan to depose the Taliban. Many other countries also strengthened their anti-terrorism by expanding law enforcement powers. Some American stock exchanges stayed closed for the rest of the week following the attacks, and posted enormous losses when reopening. Especially in the airline industries. The destruction of billions of dollars worth caused serious damage to the economy of Lower Manhattan.

Write your way to clinical excellence, Cardiology News - Emphasis

Write your way to clinical excellence, Cardiology News Write your way to clinical excellence, Cardiology News We sometimes learn as much from our failures as from our successes often more so. But if we simply move on and never communicate these lessons, the value of these lessons will always be limited. This is why communicating is key to creating a culture of best practice that helps you to set benchmarks for your hospital. If were not to limit that communication to a very small audience (those we can talk to), then that means written communication. These days more than ever, any written communication has to compete with the literally millions of other messages that bombard us every day. Professional communications compete with an endless stream of news and advertising messages for mental bandwidth. So to get your particular message across, your reports or emails need to be concise and clearly show your ideas and recommendations. Your colleagues need to be able to see that you have a definitive viewpoint. And any documents you write for patients need to be easy to understand. Time spent on this area should bring benefits beyond the harnessing and transfer of knowledge. As with most clichs, theres more than a grain of truth in the mantra that you need to publish or perish. Perfecting your writing skills will make it easier to turn your hard-won knowledge into scientific papers for the literature, in turn helping to cement your reputation as a leader in your field, both nationally and internationally. Yet the irony is that despite its importance, most clinicians have never been taught professional writing skills. In fact, using basic essay and report writing skills developed through academic study is akin to using GCSE biology to investigate sudden cardiac death. Good writing takes practice. And even the best writers sometimes get bogged down in the finer details of their research and fail to deliver the main messages of their work. The secret is to have a checklist of writing tools to keep you on track. If you consistently apply these techniques, youll transform your writing and in turn your ability to influence your patients and peers. Report writing made simple Many people see report writing as a chore, and put it off until the last minute. Then, faced with a looming deadline, they cobble together something that doesnt differentiate the key points from other information. In doing so, theyll probably focus more on the writing process than on the readers needs. Doubtless you rarely if ever have the luxury of time to set aside for thinking and preparing. But just sitting away from your PC and planning what you want to include and in what order can pay dividends. Focus on your reader Its vital to ascertain your readers level of knowledge when writing about it. Ask yourself the following questions: What is the document about? Who will read it? How much do they already know about the subject? What do they absolutely need to know? How important is the subject to them? How interested are they in the subject? Map out your ideas Decide what you want to include before you begin writing. (Do not be tempted to use the writing process to clarify your thoughts.) For longer, more complex documents, it often helps to write your topic in the middle of the page and use a mind map as a tool for brainstorming your ideas. Then use a pen to group together the ideas that have things in common. Next decide what order to put your groups in, starting with the most important group first. Cross out anything that is irrelevant to your reader: never be tempted to include information simply because you have it. And earmark non-essential detail for appendices. Dont be tempted to shortcut this process by creating lists on your computer instead. Using a pen and paper can help to keep your mind fresh. It encourages the creative process, as it helps you to link ideas rather than thinking in a linear fashion. The messier you are now, the more ordered your thinking will be later. Clarify your main message Now that youve decided what your most important idea is, your next task is to explore this in more detail. Take another sheet of paper and write the headings: What?, Where?, When?, How?, Why?, and Who? Keep writing down the answers to these questions until you get to the heart of what youre really trying to say. Then, with this main message in mind, decide on a final order for the rest of your points. Following this process will help you avoid the temptation to cram every idea or piece of data into your report. Its more important to have a clearly defined point of view than to give the reader value for money with a jam-packed document. Craft a compelling summary An executive summary should highlight your recommendations right at the top, with your reasons second. For example, if your report concludes that a type A personality is a huge risk factor for a cardiac arrest, this information needs to come first. The interesting finding that single men visit their GP less than married men is probably best left for the main body of the report unless you decide to make this your angle. The choice is yours, because the secret to great report writing is to have a definitive point of view, no matter what it is. Dont forget that the world is suffering from information overload, and if your readers fully digested every document sent to them, theyd find little time to do anything else. Even if your writing is impeccable, it will still compete for your readers attention with a mountain of other documents, including emails, texts and even Twitter updates. Keep this in mind with every sentence you write. A new scientific style To truly develop your writing style you need to bid farewell to the rules of academic writing. In universities and other educational institutions, the more knowledge, information and argument you display, the better the work is received. Its also standard practice to write in the passive voice. And its common to reach a conclusion only after a long period of argument and analysis. But it is possible for your work to be scientifically sound and compelling. You can use short sentences and paragraphs and still present a rigorous clinical review. And you dont need to use jargon all the time, even if you are communicating to colleagues (but see below). Question your use of language and make conscious decisions about your writing. Quick style tips Apply the following tips to every document your write to make sure your work is clear, concise and compelling. Avoid the passive voice Use the active voice, where possible. So instead of: advances in atrial fibrillation ablation have been made, write we have made advances in atrial fibrillation ablation. Using the words we, you and us, can also help you to connect with your readers. Make sentences short and sweet Keep your readers attention by using an average of 15-20 words in each sentence. Prune your sentences by going through your document and cutting out meaningless phrases and non-essential information. Choose simpler words over more complicated alternatives. When writing for the public, for example, its much better to write the phrase giving up smoking than smoking cessation. Put only one idea in each sentence The following sentence contains two separate ideas: Even though cardiologists play an important role in influencing the lifestyle choices of their patients, some experts are concerned that they need more focus in this work. Far better to split it in two: Cardiologists play an important role in influencing the lifestyle choices of their patients. Yet some experts are concerned that they need more focus in this work. Practise splitting up your ideas in this way to make your writing easy to read (and write, incidentally). Jargon is not the bogeyman Its perfectly acceptable to use jargon if youre sure that your readers will understand it. Your fellow medical professionals will instantly know what the following sentence means. A review of the epidemiological literature has identified that psychosocial factors contribute to the onset of cardiac disease. But it would probably bemuse the typical layperson. If in doubt, underestimate your readers level of knowledge. Avoid management speak In some workplaces, people have found it almost impossible to speak without using terms such as going forward, utilise and pre-prepare. But while these words may get bandied about in board rooms, dont be tempted to use them in documents. Instead of going forward write in the future; opt for use instead of utilise and remember that theres no such thing as preparing before you prepare. Ask yourself if what youre writing really makes sense, and dont be afraid to cull words and sentences if it doesnt. Beware of abbreviations Abbreviations are a great shortcut when you and your reader speak a common language. But dont forget that there may be acronyms and abbreviations that people outside your profession just wouldnt know. Find your flow If you find it difficult to get started, try writing in short bursts. Start by writing for 30 minutes and keep increasing this time until youre comfortable writing for up to two hours. Keep referring to your plan, and just aim to write very specific sections of information. No matter how long or short your final document, even squeezing in a 15-minute session can help you make progress. Check your facts It can be such a relief to finish a document that you forget to proofread it. But making simple spelling mistakes, typos and other errors can seriously undermine the validity of your work. Proofread extra slowly by stopping a pencil at each word to check that its accurate. And ask a colleague to do the same. Its easier for a fresh pair of eyes to spot any mistakes. The art of article writing Magazine articles are a powerful vehicle for communicating your ideas and opinions. There are lots of industry titles that you could contribute to including Cardiology News. Once youve fully brainstormed and planned what you want to include (see the steps above in the report writing made simple section) there are three principles to follow. Create a snappy headline The headline is the most important part of your article. Its the first thing people see and will determine whether or not they want to read on. So choose a striking headline. Patients celebrate return to health with alcohol and cigarettes is better than Adverse lifestyle trends remain one year after cardiac arrest. The first headline is more interesting as it clearly presents the irony of choosing an unhealthy lifestyle when youre lucky to be alive. Find an angle Using the headline above, you could outline examples of patients whove reverted to their unhealthy ways and explain how, why and when they did this. Include facts and statistics to back up your findings. And make sure your article contains a definitive viewpoint. Bite the bullet As with report writing, you need to focus on making things simple for your reader. Include lots of bullet points and subheadings and use the important words that your readers will be looking for. Becoming a recognised industry expert Writing well-received articles and reports lays the ground work for being recognised as a leading medical expert. Even if youre happy doing your day job with as little fanfare as possible, its still worth communicating with the media. Your articles can encourage other clinicians to adopt your best practice. And they give you the opportunity to extend to circle of influence to the general consumers by using your writing as a health promotion tool. Start close to home by suggesting article ideas to medical magazines. The best articles to position yourself as an expert are ones where you give a new insight into existing issues. You could present a new take on the prevalence of heart disease or outline how a new piece of government legislation will affect clinicians working lives. Send a synopsis of the article to the magazine first. Write a snappy headline and standfirst (the two lines under the headline). Then write an attention grabbing opening paragraph and a few bullet points about what your article will include. The magazines editor can then give you further guidelines on content and style. Letters to the editor An easy way to begin your media campaign is to comment on relevant industry stories by writing letters to the editor. Use the SCRAP formula to grab readers attention. The acronym stands for: situation, complication, resolution, action and politeness. Situation Begin by explaining the current situation (or where we are now). Complication Introduce the idea that theres a problem (why we cant stay here). Resolution State your resolution to the problem. The reader will perceive you as an expert because you have a ready-made way of fixing things. Action Suggest what action the reader can or should take. Offer a viewpoint that is new and intriguing. Politeness Finally, end with a polite, but thought provoking sign-off. As in any profession, there are frustrating days when patients seem Hell-bent on ignoring your advice, or hospital politics get the better of you. Good communication is a step to resolving these issues and learning to write clearly about them can help relieve your frustration. Developing your writing skills can even help you communicate better with your patients. The principles are the same: focusing on your patient, clarifying your main message and using words theyll understand. And when you start to view your communication skills as being as essential as your clinical skills; your new found abilities will begin to pay dividends. Robert Ashton is the Chief Executive of Emphasis. Want to write better documents? See our courses for individuals or our courses for groups. Alternatively, send us a message or call one of our friendly advisors on +44 (0)1273 732 888

The political party of WEST VIRGINIA (USA) Essay

The political party of WEST VIRGINIA (USA) - Essay Example The present political system of the state has been identified to have a major bearing upon the development of its socioeconomic position within the global context (Golder Associates Inc, â€Å"East Lynn Lake Coal Lease Socioeconomic Baseline Assessment and Socioeconomic Impact Analysis†). PART 1 In relation to the geographical background, West Virginia is located in the Southern region of the US and surrounded by Virginia, Pennsylvania, Ohio, Kentucky and Maryland. With abundance of valuable resources to suffice the developmental needs of the state, the state has been able to grasp the attention of other neighboring states and territories within the US. From a historical perspective, the socioeconomic condition of West Virginia has long been witnessed to endure various difficulties and challenges with regard to the development of its demographics, income levels and employment statistics. Moreover, the population trends of the state can also be duly considered as one of the maj or and growing concerns towards the development of its economy. In relation to the socioeconomic development, the political conditions within the state can be recognized as more fragile in comparison to other US states. According to the present statistics, it can be apparently observed that a majority of the population, i.e. 90% are the Non-Hispanic Whites. Moreover, the present income level of the population has also been identified to face radical changes as compared to other US states. The per capita personal income of the population has been witnessed to prevail under the average income level of the other US states. West Virginia is presently standing at 50th position in respect to its economic stance in the US, which represents a slower movement of income level amid the population (Golder Associates Inc, â€Å"East Lynn Lake Coal Lease Socioeconomic Baseline Assessment and Socioeconomic Impact Analysis†). The cultural background of West Virginia demonstrates the prevalen ce of friendly and helpful environment and the maintenance of a realistic culture that eventually attracts the attention of the global population (Barker, A Study of West Virginia Values and Culture†). PART 2 The most powerful political party in West Virginia can be viewed as the Democratic Party amid the other existing political parties within the state. Primarily, the political environment of the state consists of four independent political parties including Democratic, Libertarian, Mountain and Republican. Although the Republican Party proceeded over the origin of West Virginia, the Democratic Party has been leading the state from the last few decades with efficiency. This Democratic Party is regarded as the most renowned party in West Virginia because of its striving performance in satisfying the developmental needs of the state, rather than rendering prime focus on mitigating the influence of other political parties within the state. With regard to determine the political system efficacy of West Virginia, the Governor of the state can be viewed as the primary figure of the entire political system, irrespective of partisan affiliation (Brisbin 136-148). The US and the State legislature of the Democratic Party has been currently comprising 20 Governor Political Affiliations, 19 State Senate Majority Affiliations along with 22 State House Majority Affiliations and 22 State Attorney General Political Affilia

Ethical issues in packaging practices Research Paper - 3

Ethical issues in packaging practices - Research Paper Example issues and packaging, views regarding how a sample company and some authors regard how ethical a number of packaging issues in the contemporary sense are, and identify various areas that have the existence of ethical gaps in packaging. Packaging is the protecting, handling, and delivering or presenting a processed good or a raw material in items like boxes, crates, pallets, containers, bags, sacks, and plastic bottles. In case an item is intended for sale to consumers and is packaged, it is considered to be safe and healthy to the consumers. For instance, a brush of mascara that forms the closure of the container part is packaging also (Shimp, 2003). Marketers can make proper use of information for labeling to mislead consumers and exaggerate their product attributes. There are several cases in which they use pictures in packaging that do not show the real or actual product that they are selling to their customers. A number of marketers label their products as friendly to the environment even at times when they do not actually have attributes that are environmentally friend. There are various issues related to ethics of packaging that affect the manner in which products are relayed to the clients. They put labels that mislead the buyers of the products. For instance, information related to nutrition like cholesterol free, low fat, and 100% pure juice can be attributes on the label of a given product. Another case can be Johnson & Johnson’s Acuvue that labels its products for use every day and different labeling. The company sells similar products in different diversified labels. There are many issues that marketers use pictures for packaging that fail to represent the actual or the real product. The product label can make it look nice and attractive to customers while in the real sense the content does not reach the exaggerated appeal. When consumers open the well-labeled product, they do not find the expected product in the same. It addition, some brands

The Changing Role Of The Management Accountant Commerce Essay

The Changing Role Of The Management Accountant Commerce Essay Charles Darwin the famous scientist who introduced the theory of natural selection said In the struggle for survival, the fittest win out at the expense of their rivals because they succeed in adapting themselves best to their environment. He used this theory to explain the extinction of the dinosaurs from the earth. I believe this theory in fact is not confined to species. It is a universal truth which is applicable to so many phenomena we see in our day to day lives. One such illustration is the transformation of finance function. The enormous change the corporate world underwent over the last few decades has inevitably pressurized the finance function to adapt to its operating environment. As a result, today the finance function is in the fore-front of decision making positioning itself as a business partner for the organization as opposed to a conventional support function. It is in this context that every organization today should embark on the journey of transforming its finance function to adapt to the challenges of the modern business environment. It is needless to exaggerate the changes this brings about in the role of the management accountant. However being humans it is natural for us to resist such change. What we should remember nevertheless is that if we fail to adapt to these changes, our destiny would not be different to that of dinosaurs. This reinforces the argument that tomorrows successful management accountants will be the ones who not only understand the need importance of finance transformation but also who take proactive measures to bring about effective change and eventually manage such change to ensure sustainability of the business. 2. Finance Transformation 2.1 How it has changed? Accounting Finance function over the centuries has evolved significantly from the basic double entry bookkeeping the revolutionary concept which started it all. Today we live in a world where global companies exist and the finance function like so many other things in human life has transformed itself to cater the ever increasing demands of modern day businesses. Let it be financial reporting, treasury management, budgeting or any other area in finance for that matter, there is visible transformation. For instance, bottom-line in financial jargon, only meant financial profitability until recently. But today organizations strive for a triple bottom-line which is way beyond the boundaries of financial profitability. A recent research conducted by CIMAs centre of excellence at the University of Bath concluded the following changes (see Figure 1) as the most frequent changes faced by businesses. Figure 1: Key changes faced by the Finance Function in the last decade Source: CIMA Centre for Excellence, Excellence in Leadership, December 2009, p.12 As per the above research data, an overwhelming majority of 96.4% has confirmed that there had been at least one change in their finance function for the period in concern. However the degree, to which these changes have been popular, may extremely vary with Cost reduction being the forerunner with a popularity of 59% while Outsourcing of non-routine tasks was confined to a mediocre 5.5%. The same study later classifies these changes to four broad types and also pinpoints two main motives behind these changes namely Cost efficiency and Value creation (See Table 2). Table 2: Classification of Changes Faced by the Finance Function Source: CIMA Centre for Excellence, Excellence in Leadership, December 2009, p.12 Cost Efficiency motive is where a business is keen to improve its output by using its resources more efficiently. On the other hand Value creation involves performing tasks in better ways whilst eliminating non-value adding activities such that the organization creates value in terms of profitability. It is clear from the data (See Figure 1) that it is the Cost Efficiency based changes which were more prominent in businesses during the last decade. As the research suggests, Cost Reduction and Business Process Re-engineering (BPR) appear logical steps for organizations as they grow. The economies of scale, firms are expected to achieve with its size, rationalize such change. Further the world economic crisis stemmed in 2007 prolongs to date would also have significantly influenced finance managers to run their businesses on tighter budgets and thus focus on efficiency based transformation. Although cost efficiency measures, up to now, have had the upper hand in finance transformation, it is expected that the value based changes would take precedence in times to come, as finance functions embark on the journey to achieve the visionary value creator status. 2.2 Why has it changed? So far we discussed how the finance function has evolved over the years. Let us now examine the underlying drivers which caused this dramatic change. This inevitably leads us to look at the changes that occurred in the environment in which businesses operate. One thing that surely comes to my mind is globalization. I believe this concept single handedly revolutionized the way people engaged in business. For instance virtual organizations such as Dell and online market places such as e-bay have not only been highly successful, but also have challenged the future viability of traditional business models. However globalization is only one among many drivers of change as per CIMAs recent research findings on finance transformation. In fact it ranks well below the likes of increased competition technological advancement which grabbed the top two spots in terms of popularity (See Figure 3). Figure 3: Drivers of organizational change ranked in terms of popularity Source: CIMA Centre for Excellence, Excellence in Leadership, December 2009, p.15 Increased risk and uncertainty and External reporting requirements achieved 3rd and 4th places respectively with market development coming next. It is important to mention the part played by the collapses of big corporate giants such as Enron, Worldcom and subsequent changes it created in the finance function especially in terms of risk assessment models and stringent reporting guidelines. The report further highlights some of the differences that exist within different business sectors. For example, demographics are as twice as popular driver in public sector compared to the private sector in which competition market dynamics are more prevalent. In financial services industry risk uncertainty is hailed above all drivers of change. All these drivers subsequently created pressure on the tradition finance function and new finance control models evolved to suit the new playing field. 3. The changing role of the management accountant in todays environment 3.1 The way forward So far we analyzed the nature of finance transformation and its underlying causes. It is now high time to look at the evolving role of tomorrows management accountant. Having acted as a steward for decades, today the finance professionals are increasingly pressurized to be a navigator or a business partner in performing his/her duties. With reference to the previously mentioned study done by CIMA, it is evident that Business partnering is clearly emerging as a way forward for finance transformation. Table 4: Business Partnering in finance function Source: CIMA Centre for Excellence, Excellence in Leadership, December 2009, p.11. In its research report, Finance transformation business partnering, CIMA Centre for Excellence defines business partnering as a behavior which involves members of the finance function acting as close advisors or internal consultants in greater collaboration and cross-functional working with others in the organization, so they can understand the business better, and provide the advice and support that is needed.  [1]   The idea here is, for finance members to actively participate in the decision making process and take collective ownership of the decision as opposed to being passive advisors. However in order to do so, the finance professionals not only need to posses technical knowledge in finance IT, they should also be equipped with extensive industry knowledge business acumen. In addition to that, the need for enhanced interaction across all the levels in the organization would mean that the management accountants need to master necessary communication and interpersonal skills. Further the traditional barriers that exist between departments would also need to be relaxed so that effective inter-functional associations are enabled. Erik ter Horst, Vice President Finance, CFO EMEA and Latin America, BT, offering insights to CIMAs survey adds for me, finance can only be functional if the finance function is a part of the whole organization  [2]  . However one might also argue that this may compensate the level of independence exercised by finance and hence affect the objectivity of its decisions. While acknowledging the possibility, Morten Sorensen, Finance Director Central Europe, Middle East and Asia Pacific, SSP, believes that the potential risk to the objectivity of finance function will be outweighed by the additional value generated at the end of the day it comes down to the integrity and professionalism of the individual.  [3]   3.2 Finance transformation and the role of the Management Accountant at Bodyline 3.2.1 Background: Bodyline Private Limited, a joint venture between MAST Industries, Triumph International MAS Holdings, is one of the largest lingerie sportswear manufactures in Sri Lanka with a workforce of around 6000 employees and an annual capacity of around 15 million pieces of bras. The company caters to some of the worlds most glamorous brands including Victoria Secret, Nike, Marks Spencer and Lane Bryant. Over the last couple of years Bodyline has synergized its multi product customer portfolio to its competitive advantage whilst investing on technologies such as bonding, 3D hemming and ultrasonic welding. However the company is constantly facing stiff competition from low cost manufacturers in Asian countries such as Bangladsh Vietnam, and as a result recently underwent drastic changes in its business model which in turn caused the finance function to transform accordingly. 3.2.2 Finance Transformation at Bodyline Table 5: Changes faced by the finance function at Bodyline Finance Function Change Example Type of Change Motive for Change 1 Greater emphasis on cost reduction Projects to curb major cost overrun areas. E.g. Overtime Tracking Mechanism Cost Reduction Cost Efficiency 2 Increased outsourcing of routine tasks Outsourcing of VAT Returns Process to a 3rd party BPR 3 Increased Use of Shared Service Centers for routine tasks Setting up a common commercial department in collaboration with MAS Intimates group 4 Increased work on product pricing Developments of Pre Post Order Profitability functions on SAP Product Focus Value Creation 5 Cross functional teams Formation of customer teams comprising of representatives of different departments including finance Focus on internal processes 6 Greater emphasis on poor performance within the organization Facilitating greater depth in Performance Management. (Catering to Business, Departmental Individual levels) 7 Increased external benchmarking of the whole organization Risk assessments and external benchmarking activities leading to sound business decisions being taken Source: Primary data collected from Bodyline The above diagram depicts functional changes experienced by Bodyline Finance and it could be directly compared with Table 2 in page 3. (CIMAs original model) 3.2.2.1 Cross Functional Teams:  A drastic structural change was introduced few months back where cross functional teams (representing virtually all the departments) were formulated to uniquely cater each customer. A business analyst was appointed to each team to represent finance and he/she adheres to a dual reporting structure where the individual reports to the Head of Finance as well as to the Head of the respective customer account. Each customer team sits together in a separate area within the factory so that interaction between the members is enhanced. However the transformation involved significant cultural change. People had to be convinced that the previous structure that had been adopted for the past 15 years was not the right way forward.   Members of finance worked very closely with the new leadership to change the internal structures reporting lines to logical cross functional business teams to support customer expectations. The management accountants involved in articulating the methodology of performance management systems including Key Performance Indicators as well as devising segmental reporting of customer bottom lines coupled with policy control deployment. This helped the people to understand the big picture and most importantly, where do they fit in to the new structure. The increased level of transparency helped us create a healthy competition among customer teams which in turn contributed to break the resistance to change whilst aggressively driving towards the achievement of business objectives. 3.2.2.2 Greater emphasis on poor performance: Performance management initiatives across many departments layers are being introduced with the direct involvement of finance which provides design to delivery solutions. For instance, the incentive scheme for sewing operators was changed to an efficiency based group incentive mechanism from an individual performance based incentive system, with finance department functioning as the project champion. This is one fine example where Bodylines finance function operated as a true business partner coming out of its comfort zones, co-operating with the other relevant departments and executing the project to perfection. It is noteworthy to mention that whilst executing this project, complex human dynamics of 6,500 people and the cost implications of providing incentives to all of them were considered. A series of information sessions had to be conducted to manage the knowledge transfer requirement in terms of the new system. Nevertheless a sign ificant increment in factory efficiency was noticed within the first month of project implementation. In order to facilitate such advance business requirements, the finance function was strengthened with people having dual backgrounds. In other words, apart from hardcore finance graduates, Bodylines finance team comprises of several apparel engineering graduates from the University of Moratuwa who are also qualified in CIMA. It is this unique resource combination that has enabled Bodylines finance team to successfully strive for excellence amidst numerous challenges. 3.2.2.3 Risk Analysis: The members of the finance department are also engaged in analysis assessment of risks facing the company, developing projections based on such risks to draw the attention of the management on high risk areas. For example early identification of the risks of Western economic recession, paved the way for the company to take immediate actions and thereby mitigate the impact of these adverse events at least to a certain extent. 3.2.2.4 Cost Reduction: As a follow up action plan to Budget Monitoring, the finance team in collaboration with other departments initiated 4 major projects to cut down companys overhead cost. These are namely Implementation of overtime cost tracking controlling mechanism A project to control transport expenditure A project to control courier charges A project to control stationary cost A project leader is appointed from Finance for each project and this individual is solely responsible for delivering the objectives of the project. The leader is expected to collaborate with relevant departments, device an action plan, follow up action points and present the progress at the next months budget monitoring session. Significant cost reductions were observed in each area with the inception of these projects. On the other hand, these projects offer a great opportunity for the budding management accountants to move out their comfort zones, actively involve in cross cultural teams, learn and become business partners who actively participate in achieving the companys strategic objectives.  Ã‚   3.2.2.5 Increased work on product pricing: To enhance the visibility of financial information at the Sales Order level, a project was initiated by finance with the collaboration of IT to develop SAP (the companys ERP system) based modules which calculates the expected profitability of a Sales order in the system itself. This process currently happens on spread sheets off the ERP system and as a result lot of information is duplicated and resources are wasted. The second phase of this project involves linking purchase order authorization procedure to sales order profitability so that an effective control on at the point of material purchases can be exercised. Yet again this is a challenging project which requires the individual to move out of the comfort zones of an accountant and work with System users/IT specialists and to gather system requirements and thereby ensure effective system development is achieved later. 4. Conclusion Modern day businesses experience change at a dramatic rate and whichever the ones that do not adapt quickly, would be gone before long. Being part of that business, the finance function can never isolate itself so should get accustomed to change. If the finance function has to change, that indirectly means the management accountants should expect their roles to frequently change in future. In fact it is the management accountants who are expected to manage the process of finance transformation. As their roles evolve, tomorrows management accountants will be expected to learn new skills (more often out of their comfort zones) work with cross functional teams and ultimately act as business partners who take responsibility for the collective decisions. Although we all tend to resist change initially, we also might feel it is after all not so bad. It certainly brings opportunities provided we take it in the right spirit we may end up being better off. The story of finance transformation at Bodyline is certainly of that type. Transforming was never an easy journey and it still is not. However as a team the finance function moved forward with positive attitude and as a result in the process has achieved so many milestones. As I conclude, the fundamental point I wish to bring up is that the finance transformation is inevitable. Irrespective of whether we like it or not its here to stay. However it is our decision either to embrace the change like a lizard which quickly changes its color to suit the environment and thereby survive through successful camouflaging or else ignore the change just like the dinosaur and simply extinct.

Enron, the Smartest Guys in the Room Essay

Enron was involved in American’s largest corporate bankruptcy. It is a story about people, and in reality it is a tragedy. Enron made their stock sky rocket through unethical means, and in reality this company kept losing money. The primary value operating among the traders was greed, money, and how to make profits under any circumstance. The traders thought that a good trader is a creative trader and the creative trader can find any arbitrage opportunity. Arbitrage opportunity was defined for the trades as the opportunity to make abnormal profits. The traders rocked the prices of electricity over the roof on the consumers’ accounts. Traders discovered that they could create artificial shortages of electrical power so they could push the price of energy higher. With this strategy the west coast traders were able to make almost 2 billion dollars for Enron. The traders never stepped back and asked themselves if what they were doing was ethical; it is in their long term interest; does it help them if they totally defrauded California; does it advanced their goal in nationwide deregulation? Instead, they have pulled from every loop they could have to get the profit from California’s misery. It was released in the court that traders knew they are doing something wrong. The traders that were not comfortable with Enron’s style had only two options. They could have protected themselves from the guild by leaving the company or stay in the game, and blindly follow the orders from the authorities. Those traders would not ask any questions because they were afraid that they would only confirm what they suspected would be true. Therefore, they tried to protect themselves from remorse. We need to ask what the motivation of traders to behave this way was. It was the vision of fat bonuses and Enron’s ability to exploit the darker side of the traders. The traders lost their sense of morality. Once the traders accepted the idea of inhumanity it was acceptable for them to continue with their unethical behavior. The moral compass is our natural feeling that makes people know what is right and wrong and how they should behave. If the working environment does not have moral standards and the individual is not strong enough to step aside, he/she will be drag down and lose their moral compasses. Some people lose their moral compasses and might not feel any responsibility for their actions, because a higher authority approved their action. The traders felt no responsibility on their accounts and accepted their unethical behavior because they had an approval from their CEO Jeffrey Skilling. When I used to work for the banking industry I had an opportunity to see how people can change. The bonus and profit involvement was not at all similar to the ones of the traders from Enron, but the principle was same. Once there was involvement of power from high level management, threat, or reward, people were able to change drastically their behavior. They did not care about clients’ money, property, and well-being because they were threatened of losing their job or blind by the bonuses and career growth visions. I was always curious if they would do the same thing to their family members. How would they behave if there was no client sitting in front of them but their mom or dad? Would they still try to convince them to close some dirty deals by using those lying phrases that they were taught by their supervisors? I could have never understood how it is possible that some people are able to change their face so rapidly without any shame or guilt. I think everybody should treat people the same way how they want to be treaded. I did not care about the pay cut I had to take in my new job as long as I did not need to be involved in such unethical working environment like banking industry. It was my worst working experience ever and in the future I will do everything that I can to avoid working for an industry without moral standards. There is only one circumstance that might cause me to lose my moral compass, and that would be only if somebody would hurt a loved one. John Locke based his theory on moral rights. The people are free and equal and everybody owns their body and labor. The people own anything that was labored by them. However, people agree to form the government to protect their rights, liberty and property that would be otherwise be insecure and unsafe. In Locke’s theory Enron should have not been allowed to be involved in deregulation, because government should be there to protect people’s property and rights. If the government stayed involved in electricity power regulation in California, Enron would not have so easily ripped California of $30 billion dollars. The government should also protect people that invested in Enron, especially employees’ 401k plans. Locke’s natural rights are negative right and for Locke the negative rights do not conflict with positive rights. Those rights imply that the market should be free, which can cause inequality between people. For example large groups of society will stay poor compared to other groups that would grow even richer. Adam Smith’s view of free market derives from utilitarian agreement. The greatest benefits would be produced by free market and private property. The buyers will look for lowest price possible and producers will sell to the buyers anything they want to for the lowest possible price. The market competition would drive the self-interested individuals which would serve society. Enron created fake shortages of the electrical power and since there was not too many suppliers to create market competition that allowed Enron to boost the price of their stock and manipulate the stock market. The criticism of Smith’s argument is the fact that his vision is not accounting for the monopoly companies. Economist Keynes argued Smith’s invisible hand theory. He claimed that without government involvement the demand might not be high enough to absorb the supply. This approach would avoid unemployment and depression. We should not forget that government spending might not cure high unemployment but create inflation. Marx argued that capitalism is concentrating industrial power to the few individuals who organize workers for mass production. This can cause production surplus and economic depression, and replacement of workers by machines can create unemployment. The property should have served for the needs of all society. The social classes were determined by the way how society organized their workers. Enron would never be able to operate under capitalism. The company would be owned by the government and if there would be any discrepancy done it would never come up to the public. State should create mixed economy that would retain private property and market system. The government policies should remedy any deficiencies. The intellectual property system should tend towards Locke’s utilitarian system than Marx’s socialist system. There should be a healthy mix of Locke’s, Marx’s, Smith’s, and Keynes’ philosophy and political views. We should follow Smith and Locke in their low level of government interaction, which would keep strong competition between businesses and benefits for society. Keynes idea would balance the supply-demand equilibrium, unemployment and inflation. And Marx vision would equalize and decrease the gap between social classes and provide support for retirees and disabled society.

Case Presentation An Otherwise Healthy 9 Month Old Boy

Case Presentation: An otherwise healthy 9-month-old boy was brought to the Emergency Department by respite foster parents with a chief complaint of unusual bruises and marks on his skin. Two days prior to the ER visit, the respite foster parents had noticed some left eye redness and swelling, which by day of presentation had progressed to a large swollen blue-black lesion on his left cheek and new scattered bluish lesions on his thighs. The child had been diagnosed with a viral upper respiratory illness three weeks prior and had some lingering nasal congestion with tactile temperatures for the past week, but was otherwise acting very well, eating normally, and was not fussy. His past medical history is remarkable for a pre-term birth at 31 and 5/7 weeks gestation via vaginal delivery. The biological mother’s pregnancy was complicated by premature prolonged rupture of membranes and polysubstance abuse. He was not on any medications and has no known allergies. 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Overview of Medieval Life - 1506 Words

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