Alcohol Addiction Essay

It is becoming increasingly difficult to ignore the problem of addiction, which affects many individuals, families and communities everyday. This essay is going to look at the prevalence of addiction in Scotland and what the Scottish Government are proposing to do to reduce the damage caused by addiction. There are many other stakeholders in the scheme to make Scotland a better place these are: individuals themselves, friends, family, communities, local governments and the National Health Service. Everyone is working together to try and make Scotland a better and safer place to live. The definition of addiction has changed so many times over the years from when people believed that addiction was basically â€Å"a physiological adaptation to the presence of a drug in the body so that the absence of the drug leads to physiological dysfunction which is manifest to the sufferer as unpleasant or even life-threatening ‘withdrawal symptoms'† (West and Hardy, 2006). This definition howeve takes into consideration the idea that an addiction only has a physiological effect on the body rather than a psychological one. Now, addiction is to be defined as â€Å"a syndrome at the centre of which is impaired control over a behaviour, and this loss of control is leading to significant harm† (West and Hardy, 2006). One of the main reasons that the definition has changed so many times is the fact that addiction is socially defined rather than having a matter of fact definition of an object. It has been found that everyone is addicted to something; however, it may not be an illegal substance. It can range from anything that is immediately harmful like drugs to some other substances that become dangerous in larger quantities. Many people have become addicted to things such as exercise, food and gambling. Although these do not seem to be dangerous, addiction is more of a lifestyle and therefore addicts normally only live to get their next ‘fix’. So if done too often can become harmful, for example, putting on too much weight from eating a lot of food is psychologically damaging as well as bad for your mental health. Whereas shopping and gambling can put you in serious money debt, which in turn may cause a distress and psychological problems. Although there are many different types of addiction this essay is going to look at alcoholism in particular. An alcoholic is defined as a person who has â€Å"a tolerance for alcohol, they are dependent on alcohol, and the develop withdrawal symptoms when alcohol use is terminated† (Bennett and Holloway, 2005). Unlike other substances alcoholics tend to start in lower doses and work up to higher. In the UK, the recommended daily intake of alcohol, for men is 21 and women are 14 units. However, in 2008, it was found that â€Å"50% of men and 30% of women are regularly drinking of the sensible drinking guidelines†. Because of this, the Scottish Government has started to make many changes to the way alcohol is sold. This essay will look at the different effects that alcohol addiction has on a person’s life and what strategies the Government have put in to place. Many researches have taken place to determine whether or not there is a single gene that can decide whether a person will become dependant on alcohol in their life and without any proof it is understood that there is no genes that can influence this. However, there are countless factors that influence the prevalence of a person becoming an alcoholic from the environment they live in to the choices they make. In recent research carried out by the Scottish Government it was found that â€Å"One in 4 women consume alcohol during pregnancy†. Foetuses can become dependent on the alcohol that the mother is drinking throughout the pregnancy. This can also mean that the foetus can develop some kind of alcohol related birth defects, such a â€Å"malformations, growth retardation and abnormalities, which have ‘considerable individual variation'†. The environment that a child grows up in also plays a role in the way a person views alcohol. If a child grows up with parents who are either alcoholics themselves it is very likely that the child will start drinking at a younger age so therefore increasing their risk of alcohol dependency in later years. It has been found that male and females react differently to addiction, as women tend to start at lower doses than men, however they are increase their dosage at a higher rate than men. This is still the same when it comes down to dealing with addiction, women are more like to go and get help than men. With lack of quality education in the most deprived areas of Scotland many people are unemployed. It is these people with no real life prospects that turn to alcohol. With alcohol dependency being more of a lifestyle, an addicts life is very chaotic, only making sure they have enough money for the alcohol they need. Addiction can also be difficult for family and social life, as addicts are usually unable to look after children or other family member. This can lead to breakdown of families and communities, which can add more violence to an area. The government have estimated that â€Å"alcohol misuse costs Scotland  £2.25 billion every year†. This figure includes all of the social problems that alcohol misuse creates. For instance paying for the NHS to treat people who have had accidents while being intoxicated or domestic abuse cause by alcohol. In the policy the government aimed to reduce the alcohol related hospital admission by 2011. (Scot Gov, 2011) Scotland is well known around the world for the drinking and the whisky that the country produces. In a study that was carried out by Biggar Economics (Blackett, G. 2013) in 2012, it found that the whisky industry employs a massive 10,284 workers in Scotland and had a turnover of  £3,940 million in 2008. A survey was carried out to find if Scots enjoy a night better if they are drinking alcohol. It showed that 32% of people said that they found it easier and of the 32%, 42% of them were men. In the UK alone Scotland has the highest mortality rate out of each country. Scotland (26 deaths per 100,000 people) has double the amount of deaths by alcohol than England (13 deaths per 100,000 people). To reduce alcohol related violence the government put forward legislation to stop nightclubs from serving their drinks in glasses and serve them in plastic cups instead. This meant that let people were being injured from broken glass being thrown. â€Å"Changing Scotland’s Relationship with Alcohol: A Framework for Action (2009)† is a follow on policy from a, well received by the public, discussion paper, â€Å"Changing Scotland’s Relationship with Alcohol†, where they proposed different ways to reduce alcohol misuse in Scotland. The policy states that alcohol is a bigger problem than anybody realised with  many factor contributing to it such as, â€Å"socio-economic, cultural, educational, community-based, health-related, or linked to individual behaviors and choices† (Sturgeon, N. 2009). The main stakeholders of the policy are the Scottish Government, local Governments, health organisations (NHS), individuals and the alcohol trade market. The policy starts by stating the main reason that the alcohol misuse is becoming such a problem in Scotland, which is the fact that it has become so affordable, it is now â€Å"70% more affordable than in 1980† (Sturgeon, N. 2009). The main aim of the policy is to reduce alcohol consumption by supporting individuals and communities by improving their own attitude towards the ever-growing problem of alcohol misuse. The first thing that the government want to do is ban off-sales from selling alcohol as a loss leader to bring customers into their premises. The way to enforce this was to introduce a minimum price per unit of alcohol. This also meant that shops could no longer advertise alcohol based on price reduction alone. Another aim of the policy was to raise the legal age for buying alcohol from off sale to 21. There were mixed votes, with were in favour† (Sturgeon, N. 2009). In a test run of the project in Cupar, Stenhousemuir and Armadale, only running on Friday and Saturday evening, it was found that there was a reduction in anti-social areas in all three area. However, with so many people being against it the Scottish Government have refrained from putting this in force. â€Å"Plan for action on alcohol problems: update (2007)† is policy written by the Scottish government as an update of the â€Å"Plan for action on alcohol problems (2002)†. The main stakeholders of this policy are the Scottish Government, Local Government, the Scottish education system, individuals, health organisations (NHS) and the alcohol trade industry. One of the first aims of the policy is to educate young people about the dangers of alcohol and alcohol misuse. This is in hope that if they educate the young people then when they grow up and become the age of legally being able to drunk that they will have enough knowledge and education to be able to handle it with care and therefore reducing alcohol misuse in the future. The Scottish government have introduced the â€Å"Alcohol. Don’t Push It† campaign, set out to not only educating the young people but everyone of all ages not to abuse alcohol but rather to have it as part of a healthy, balanced li festyle. The  Scottish Government has put in â€Å" £13 million over 2005/06 and 2006/07 to support local alcohol treatment, support and prevention activities† (Kerr, A. 2007). This shows that they are trying to tackle local authorities to ensure that they have the knowledge and support to be able to educe their alcohol misuse problems themselves. It has been found that â€Å"the number of liquor licences in Scotland has increased by 23%†(Kerr, A. 2007). This is making alcohol more and more accessible meaning that people are able to drink to so much excess with alcohol being sold in off-licenses, supermarkets, pubs and little local shops. â€Å"Alcohol-related industries are estimated to employ around 155,000 people (6% of total employment in Scotland) (Kerr, A. 2007)† This means that a lot of people’s livelihood relies on the production and sale of alcohol in Scotland and if sales decrease too much these people lose out. The UK Government receives taxes of â€Å"7% of total Customs and Excise revenue† (Kerr, A. 2007) from alcohol alone. This means that if the alcohol sales were to go down they would lose out on money however, sa ying that they would also save the money that they currently spend on the restoring the problems that alcohol misuse cause, such as treating people that have illnesses relating to alcohol. When providing alcohol all premises have to have a license to allow the to do this. The Alcohol Etc. (Scotland) Act 2010 was written by the Scottish Government to ensure that all premises were following the laws and regulations of their license. The main stakeholders in this act are the Scottish Government and the alcohol sales industry. The act outlines the rule and regulations for the sale and pricing of alcohol. The act states that if â€Å"A package containing two or more alcoholic products (whether of the same or different kinds) may only be sold on the premises at a price equal to or greater than the sum of the prices at which each alcoholic product is for sale on the premises† (Anon. 2011). This means that if two products are packaged together that they must be sold for at least the price of the products if they were sold separately if they are also sold separately on the same premises. The act also states that a premise must have a scheme in place to make sure that age verification is being carried. Many place take the ‘Think 25’ approach, where they must ask verification of anyone who looks aged 25 or under. This is to ensure that young people who look older  than they are are being checked for identification. This is one way the Scottish Government are trying to reduce the underage drinking in Scotland. Alcohol (Minimum Pricing) (Scotland) Act 2012 was put into place to ensure that alcohol was not being sold at too much of a reduced price. The reason for this is to stop alcohol being made too accessible, especially to people who are not able to afford the necessities such as food, water and safe shelter. An equation was put in to place to ensure that everyone was complying with the same legislation, it was: â€Å"MPU x S x V x 100† (Anon. 2011). MPU is maximum price per unit, S is Strength of the Alcohol and V is the Volume of alcohol. In conclusion of this essay, alcohol misuse is still a major problem in Scotland to this day but with the leadership of the government and the help of every individual, community and local government then hopefully in the future we can say that Scotland is still as social and hospitable as ever. The only change will be that there is a decrease in the deaths, injuries and social problems cause by alcohol. REFERENCES Bennett, T. and Holloway, K. 2005. _Understanding drugs, alcohol and crime_. Maidenhead: Open University Press. Drink Aware. 2013. _Alcohol Dependence_. [online] Available at: http://www.drinkaware.co.uk/check-the-facts/health-effects-of-alcohol/mental-health/alcohol-dependence. Unknown. 2003. _Percentages of Past Year Alcohol Dependence or Abuse among Adults Aged 21 or Older, by Age at First Use_. [image online] Available at: http://www.samhsa.gov/data/2k4/ageDependence/ageDependence.htm. Scot Gov. 2011. _Varying risk of crime – proportion of adults who were victims of crime by area deprivation_. [image online] Available at: http://www.scotland.gov.uk/Publications/2011/10/28142346/5. West, R. and Hardy, A. 2006. _Theory of addiction_. Oxford: Blackwell Pub./Addiction Press. Ford, K. Unknown. Understanding of the use of alcohol in pregnancy amongst women in Scotland. Published by General Register Office. Available at: http://www.scotland.gov.uk/Resource/Doc/175356/0066306.pdf Kerr, A. 2007. Plan for action on alcohol problems: update. Published by the Scottish Executive. Available at: http://www.scotland.gov.uk/Publications/2007/02/19150222/0 Sturgeon, N. 2009. Changing Scotland’s Relationship with Alcohol: A Framework for Action. Published by the Scottish Government. Available at: http://www.scotland.gov.uk/Resource/Doc/262905/0078610.pdf Anon. 2010. Alcohol etc. (Scotland) Act 2010. Published by the Scottish Government. Available at: http://www.legislation.gov.uk/asp/2010/18/contents Anon. 2012. Alcohol (Minimum Pricing) (Scotland) Act 2012. Published by the Scottish Government. Available at: http://www.scotland.gov.uk/Topics/Health/Services/Alcohol/minimum-pricing Scot Gov. 2009. Tackling alcohol misuse. Published by the Scottish Government. Available at: http://www.scotland.gov.uk/News/Releases/2009/03/02085300 Blackett, G. 2013. Contribution of the Scotch Whisky Industry to the Scottish Economy. Published by Biggar Economics. Available at: http://reidfoundation.org/wp-content/uploads/2013/01/Whisky-and-the-Scottish-Economy-BiGGAR-Economics-Nov12.pdf 8

New Quick Test Method for Hazardous Waste

The main reason is the waste contained chemical elements that belonged to other waste and went unnoticed. Among the these wastes, there ere some unidentified ones mixed in; some identified wastes were mixed into other kind of wastes by carelessness. Both mixtures increase the uncertainty which contributes to exhaust emissions beyond the safe limitation and low performance of cement. The mixture, however, is hard to avoid because there are serial possibilities.Making sure the quantity of chemical elements which can heavily influence emission and quality not beyond limitation is an economic choice. That needs to monitor the chemical elements of waste instantly during the co-processing. 3 Details of the solution Increasing the frequency of hazardous waste testing is the reasonable choice. That means we need to acquire a new method to test the elements of waste quickly and cheaply due to the fact that the traditional method cannot meet the requirement of speed or cost.First of all, we sh ould identify the main elements that highly relate to emission and cement performance. Second of all, we should configure which kind of element is frequently mixed with other waste. Third of all, develop the new method for individual elements. Finally, we should combine all these new testing method to a cage and compile software to calculate, stimulate and control co-processing not beyond safe limitation. Benefits of the solutions After having these abilities, we will have several profits. The potential risk can also be controlled effectively.What is more, the capacity of co-processing hazardous waste can be increased more than 30% without investing other co-processing line, it may save a huge amount of money. Furthermore, these abilities may become the national standard, which will be our technique defense to other competitors and may become our new business to provide to other costumers. Schedule for implementing the solution Find out the main elements that influence the emission and cement, and then confirm which kind of waste includes these elements and their existing styles, such as, organic or inorganic.Find out the co-processing limitation of these elements under the safety 4 conditions( Reiterate,Melanin. M. C. , &Tokheim, 2013). This phase will last three to five months. The second phase is to develop the quick testing method for the main elements and will last half year or even more. The final phase is to compile the software to calculate and simulate the co-processing ND test this software and will last three months. 5 Reference Reiterate. W. K. H, Melanin. M. C. , &Tokheim. (2013).Optimum feeding rate of solid hazardous waste in a cement kiln burner. International Journal of Energy and 777-786. Auber. J. E, Huston. B, & Sacrament. N. (2006). Utilization of municipal solid waste incineration (MISS) fly ash in blended cement Part 1: Processing and characterization of MISS fly ash. Journal of Hazardous Materials, Bal 36,624-631. Auber. J. E, Huston. B , & Sacrament. N. (2007). Utilization of municipal solid waste incineration (MISS) fly ash in blended cement Part 2: Mechanical strength of mortars and environmental impact.

Career Stages

A career is defined as a sequence of positions occupied by a person during the course of a lifetime. A Career mentioned above, includes many positions stages and transitions just as a person’s life does. It can easily understand if we think of career consisting of several stages. Most of us have gone or will go through the under mentioned five stages: * Exploration is when individuals are exploring possible career options and making critical choices. * Establishment begins with the search for work and getting that first job. Mid-career is when an individual is no longer seen as a â€Å"learner. † * Late career is when an individual can share his or her knowledge with others in the organization. * Decline is when an individual leaves the work force. Exploration: This is the career stage that usually ends in one’s mid twenties as one makes the transition from college to work. What we hear from our teachers friends ad relations our own observation of careers of our parents shape our future career choices at this stage.From an organizational standpoint this stage has least relevance as it takes place prior to employment. However the organizations can still track the minds of young people by offering internships to them or offering on the job training to bright students. For the individual this is the stage of self exploration seeking answers to various puzzling questions about careers. Example of external and internal events on a profession of lecturer and suppose that I adopt this profession. Establishment: The establishment period begins with the search for work and includes getting your first job.It includes the first experience on the job peer group evaluations personal tensions and anxieties that confront a person trying to make his mark. This period is characterized by committing mistakes, learning mistakes and assuming increased responsibilities. Mid career: Mid career is a stage that is typically reached between the age of 35 and 50. At this point one may continue to show improved performance, level off or begin to decline you are no longer viewed as a learner. Mistakes committed by you would be viewed seriously and may invite penalties as well. If you are good enough you may grow and turn out good results.If you do not have the same fire in the belly when you started your career the best thing would be to hold on to what your have. Technically speaking plateaued career stares at you more or less happy with that comes your way, the organization can place you on jobs that require experience and maturity. The organization can’t discount your worth and treat you as deadwood, since you still retain the flavor and continue to show reasonably good performance But then what would happen to those employees who have employees which have both interests and productivity at work?Organizations often show them the door or shift them to less important jobs. Late Career: This the stage where one relaxes a bit and plays the part of an elder statesperson. For those who continue to grow through the mid career stage this is the time to command respect from younger employees. Your varied experiences and Judgment are greatly valued and your word will carry weight undoubtedly you can teach others and share your experiences with others.For those who have stagnated or deteriorated during the pervious stage, the late career brings the reality that they are no longer required t run the race and its better to redirect the energies to family, friends and hobbies. Decline During this period person’s attention may turn to retirement. The achievements of a long career and the frustrations an anxieties the go along what that phase are left behind. Regardless of whether one is leaving a glorified career or dismal job, one has to make adjustments and get along with people and things.

Shareholder Wealth Maximisation Essay Example | Topics and Well Written Essays - 2500 words

Shareholder Wealth Maximisation - Essay Example While on the other hand CSR refers to the obligation that a business has towards the society for using it as resource. In this era of global business, maximisation of shareholder's wealth has frequently exposed violations to the responsibility that a business has towards the society. (Roe M.J., 2001) The dawn of Globalization was characterised by reformative measures in economies, mobilization of funds and growth at unusual pace. After the initial precipitation it appeared that much had to be evaluated in terms of gains and losses as a whole. Accordingly, the concept of Shareholder's Wealth Maximisation has been critically evaluated by many and subsequently other theories have been developed. However, moving on to the other approaches a better understanding of the market conditionals is needed. In business economies the markets are divided according to the structural variations. There are perfectly competitive markets which is the majority and there others such as the Monopoly, Monopolistic competitive markets and the Oligopoly markets. The shareholder maximising theory has created much stir in the perfectly competitive markets such as the U.S. The points are discussed in the later part of the study. However in a monopoly market the maximisation theory can be alarming. The shareholders in a monopoly market will try to maximise the profit by producing less and hiking price. The additional premium will be increasing the shareholder's wealth if primacy norms are higher. If, however, the primacy norms are weaker the above condition will enhance the Nation's wealth. As the world is now a global village the differences in the different market no longer exists. Therefore everybody is more worried on the system and approaches to functioning rather than on the place. The instances of the bankruptcies, fraudulent practices, concentration of wealth has given rise to other schools of thought in the objective of a business. Alternative Approaches An overlook at different economies will point out broad groups in the style of functioning. There are traditional and radical players, there are modern and flexible counterparts and there are nations who have mixed approaches to structural formation. For example countries like U.S. or U.K. are known for their shareholder wealth maximisation culture, on the other hand countries like Japan and Germany are known for their Stakeholder Maximisation concept. The shareholder maximisation theory rules that the managers of a firm will conduct fiduciary duties towards the maximising the investors in the firm. The Stakeholder Concept states that the managers' goal should not only be to maximize the shareholders' wealth but also take into consideration the stakeholders. The stakeholders of a firm are the employees, suppliers, customers and the local communities. (Allen F. & Zhao M., 2007) The Stakeholder concept, popularized by R. Edward Freeman, gave the world an important aspect to think. The theory was powerful enough to change the structural framework of economics and law. The importance of capital always existed in the world of business but it undermined the contribution of other factors

Air Pollution in Ontario Essay Example | Topics and Well Written Essays - 1250 words

Air Pollution in Ontario - Essay Example There has a problem of urban sprawling that has become a cause of major pollution in the capital. (Marianne, 2000) Air pollution has been one of the major problems that have been affecting the city of Ontario for along time now. It has been a subject of study and research but there have been little that has been done in order to mitigate the situation. Air pollution in Ontario has been contributed by the rising urban sprawl in the area. Thus has come with a lot of problem with multiple effects on the health and general life of the people in the area. Urban sprawling has seen the gobbling up green space in the southern part of Ontario. This has been happening at an alarming rate which has come with a lot of environmental impacts in the area. According to the Neptis Foundation which has been monitoring the issue, there are addition 260,000 acres of rural land that is expected to the urbanized by 2030. This shows that it will be double the rate of the current size of the city of Toronto. This has been compounded by the fact that about 92% of the land in Ontario is best for farmland. Urban sprawling in the areas has lead to a lot of effects. It has led to destruction of green space and farmlands which has affected the rate of food production in the area. There has been an effect of river pollution and pollution of other water ways and streams. The population has been forced to be over dependent on vehicles which has been having a lot of air pollution with the consequential problem of climate change. (Ontario Greenbelt alliance, 2008) It has been shown that the Golden Horseshoe area on Ontario has been growing with more than 115,000 people coming in the area every year. In the coming 15 years, it is estimated that it will be the third largest urban region in the North America behind New York and Los Angles. This has been coming with a lot of problems and strains for the population living in the city. The Toronto area has also approved the development for 128,000 acres of land since 1989 which has been at a rate of 9,100 acres every year. The Toronto region conservation authority has shown that increased loss of biodiversity is having an effect on the natural resource. For example of the 180 animal species that are found in greater Toronto, 110 have been classified as having a risk of extinction due to encroachment of their land. These are some of the problem that has led to the compounding problem of urban sprawling in the area. In this regard there have been many problems that have come with the increase in population and the consequent reclaiming of arable land for the purpose of settling the population. In comparison to other cities around the city of Toronto has been adversely affected by the problem of increasing population since the local authority had to deal with the problem of increasing access of basic services to the population. There are several problems that have come as a result of increase in the population of the province in general. (Bates, 1997) Challenges of urban sprawling in Ontario There have been several effects that have resulted from urban sprawling in Ontario. These have resulted from the increasing population pressure and decreasing land resources and amenities to accommodate the population. In specific there has been

Discussion 1.1 Essay Example | Topics and Well Written Essays - 250 words

Discussion 1.1 - Essay Example She is going to have a clear and powerful plan on the management of water and its distribution. She is also a participant in the community meaning that she is a well cooperative person. Health and care is another key to be considered in the city because we need Maxine Gourley who is to be a director in matters of nursing and she is also has a family. She also understands services of the children and she is a pure Christian. She also cares about her environment because she was a top member of an environmental. Law and order is another important aspect to be considered in the country. Glen Edwards is a police chief who has experience and understands the city very well. He understands the city because of the 16 year living and experiencing the life of hustle. He is also a family man hence he understands the family problems that face the city people. He is against The city needs to have a clear communication and social environment that is very friendly. This needs someone educated and understands the communication very well. Eric is able to block leaders who are wanted and create a good communicating platform in the

Psychology Essay Example | Topics and Well Written Essays - 500 words - 1

Psychology - Essay Example During the development of the personality the primary caregiver must connect with positive regard to the child in order for his or her personality to develop correctly. This becomes the basis for congruence and the personality is more directly connected between the real self and the perceived self. This Rogers perceives as a required psychological adjustment, â€Å"...which is characterized by an openness to experience without defensiveness, congruence between self and experience, and living by an internal locus of evaluation rather than by externally determined conditions of worth." (Demorest 144) His methods puts the clients back in control and Rogerian Therapy is basically a client centered non-directive approach whereby the therapist acts as a conduit for the client so that he can view him or herself more clearly. As human beings we have an "idea" or concept of who we are and what we really should be, hence we create an Ideal Self that we constantly strive for, often in vain. If the perceived self, our own self-image, is not aligned with the actual self, how we really are, there will always be personality problems and dysfunction as one relates to one's self and the rest of the world. (Kail & Wicks).

Cost of Production - Larson & Larson Company Assignment

Cost of Production - Larson & Larson Company - Assignment Example 8660/12800 = ?0.68/unit For T, 50 labour hours @ ?12 + ?1800 for 2,400 Rate per unit = ?2400/2400 = ?1/unit Part b ABC system would be used if the other costs such as run and inspection are actually considered to obtain the true value of the project costs. With the weighted percentages, it can be possible to determine the product value considering each part of the process. In addition to the works on OAR, we calculate according the apportionment of the other expenses such that we will have the calculation that includes all the aspects for ABC as follows: For R, 68 x ? 12 apportioned appropriately in the ratio 3:4:3 then calculated for one unit by dividing by 560, the value is then added to other cost due to material and direct labour hours. = ?1.46/unit The total unit cost of R being ?2.69/ unit ?2.69/ unit1.46/ unit = ?3.15/unit For S, = 50 x ? 12 in the ratio 3:4:3 and calculated for one unit by dividing by 12,800 = 600/12800 = ?0.05/unit Total unit cost being 0.68 + 0.05 = ?0.73/u nit For T, would similarly be obtained as 58 x ?12/600 + ?1/unit =?2.26/unit Part c ABC as a method or accpunting model as developed inorder to solve problems related to accounting that has actually evolved over time due to the change in technology as well operations within the industries (Warren, Reeve & Fess 2005). It is clear that overhead costs have been increasing in companies to the point that it may be extremely difficult to use the direct methods which only emphasized on resources as well as the absorbed costs of the out. This assumed at a great expense, the impact of operations and the many intermediaries involved which comprise of the majority of the overhead costs. ABC therefore is the only practical remedy to the inefficiencies of the traditional accounting methods. At the core of ABC there exist very important principles and arguments which contribute to differentiating it from other accounting methods. ABC holds that the cost objects will consume the activities contrar y to the principle of other traditional accounting methods which argue that cost objects may only consume the resources (Naidu, Babu & Rajendra 2006). In normal operations, the costs actually will end utilizing the activities in the production line which actually depend on the resources. This aspect makes ABC more realistic and effective in determine the unit cost of production. Whereas other traditional methods base on volume allocation of the production resources, ABC considers the drivers at each level and their effect on production to determine the allocation. The drivers considered include activity drivers as well as the activity drivers which check every other production element and its cause effect relationship to the output. Further difference and principle of ABC comes from the fact that the traditional accounting are developed on the basis of structures while ABC actually depends on the process itself and therefore takes care of the various that may occur in the process. A BC begins from the process as it moves upwards to assess the amount of resources utilized and that might be required. Critically, ABC analyses the activities with the understanding that it is not easy or possible to manage costs but the activities causing the costs are manageable so that in the end, it is the activities that the organization takes or that is taken in the production process which will determine the costs (Pryor 1998). The

From Pencils to Pixels Essay Example | Topics and Well Written Essays - 1250 words

From Pencils to Pixels - Essay Example My parents are both hard-working people who had little spare time when I was young. My father in particular was away from home a great deal of the time, and I saw very little of him when I was very young, because I was generally in bed before he came home from work. My earliest and best memories are of the evenings when he would creep into my room and tell me a bedtime story. I remember the smell of cigarettes and chemicals on his clothes, and I know he enjoyed telling me stories because he used to make silly voices for all the characters. This is probably why I learned to love books, and perhaps why I enjoy poetry and drama also. We used to have a boxed set of fairy tales based on the Walt Disney cartoons, and these were my favorites. I thought there was something magical in storybooks and I used to have vivid dreams about the fantastic places in these stories. Writing was connected with pictures for me at first. I used to make pasta paintings, finger paintings, and sponge paintings and my mother encouraged me to make shapes like the letters of the alphabet. In my bedroom there was a poster with the letters of the alphabet in the shape of different animals. To this day I connect the letter d with a donkey and p with a parrot! I could write my name before I went to school, and I remember that I did not like writing with wax crayons. They are difficult to use because they do not have a well defined point, and I hated the way that the colors rubbed off on each other. In my pre-school years, then, reading and writing were connected in my mind with happy times in the family and I had a generally positive attitude towards literacy. I was happy to experiment with any new writing tools, although I do remember being in disgrace for a few days after a little experiment with some indelible markers and the wallpaper in the hallway. When I went to school I was surprised at the number of children in the class who did not seem to know what to do with a book or a pencil and p aper. I was not the best student when it came to writing, and in fact spelling is still not my strongest point, but at least I was willing to learn and I liked writing much better than math or science. Sometimes I used to buy notebooks and letter writing sets with my pocket money and my favorite toy was a post office set with tiny stamps and envelopes. The method of teaching reading in my first school involved a series of graded reading books which my parents were supposed to read with me. I hated these books because nothing exciting ever happened in them. They were usually domestic tales about children and dogs, or famous extracts from history. I remember there was one interminable story about pioneers but I don’t remember what happened in it. In my mind at that time, there was reading and writing for school, which was by definition not pleasurable, and then there was reading and writing for fun, which I did at home or in the local library and this very definitely did give m e pleasure. Looking back now with the benefit of hindsight, I think this was an unhelpful distinction, but at the time this was how I saw it. I came rather late to computers, compared to some other children in my class at school. I preferred music when I was a young teenager, and I used to listen to music until late into the night. In general I think that my awareness of language comes mainly through listening, and this may explain why I prefer television or YouTube when I am looking for facts or explanations. It was not until the last

Dupont Case Study Research Paper Example | Topics and Well Written Essays - 1250 words

Dupont Case Study - Research Paper Example The prospect of a company-wide decline in revenues was made even more palpable with the lead decline in revenues in a business segment involved in the production and sale of titanium dioxide. That initial prudence paid off somewhat, as the case notes, with ready plans for laying off 6500 employees when the scenario of revenues tanking by 20 percent became reality, even as the need to further trim the workforce by 2,000 employees more also became clear. Moreover, it also became clear that staff needed to take time off without pay, in order to realize cost savings of one billion dollars. Meanwhile, as the new CEO, there was the seen need to preserve the R&D budget at 1.4 billion dollars (Reuters; Case Facts). The case also notes that the company has fared poorly compared to competition in terms of returns on stock investments over the past 25 years, ranking in the last third, and the overriding concern is to come up with an appropriate strategy to change this dismal state of affairs. T here are several options, one being either to continue with the current focus on chemistry and chemicals, another being diversifying focus from a few grand plans to many smaller bets and plans and then later on focusing on those plans and bets that â€Å"pop† so to speak. From an operational point of view, strategic options include putting emphasis on either people, the development of products, or the state of the company's finances and financial standing. Finally, as discussed above, the strategic direction dilemma involves either going on with focusing on one chief goal and one strategy for the whole firm, or diversifying the focus, so to speak, and substituting many different goals for different aspects of the organization in place of that one laser-focused goal, as is currently the case (Case Facts; Reuters; Google; Lewis; DuPont). II. Strategic Options As discussed above, the strategic options include retaining the company's focus on chemicals and on its current lines of businesses, or diversifying and splitting the bets so to speak, directionally and in terms of investments and focus, expanding the focus areas and being in a sense opportunistic and on the watch for new revenue streams and sources of revenue growth and profits. There is not much sense it seems in staying the course. First, compared to competition, the company has not fared well in terms of returns over the past 25 years. Moreover, the financial crisis has just made it clearer that staying where they are would not get them out of the steep revenue drop hole that they found themselves in. In other words, keeping the focus on chemicals and the current lines of business would mean jeopardizing the very existence of the firm. The crisis brought to the surface the need for change. Diversification into many other areas seemed a wiser course of action. On the other hand, this does not come without risks. There needed to be prioritization in terms of research and development focus. Moreover , the compromised revenue position of the firm meant that they could not possibly go

Self Assessment (Final Portfolio) Essay Example | Topics and Well Written Essays - 750 words

Self Assessment (Final Portfolio) - Essay Example To put it simply, I must say that I lacked a direct human relationship with the language. However, after joining this class, in the course of time I have developed a genuine love and appreciation for the English language. My approach towards learning English language is no more, dry, but is marked by lot of emotion, enthusiasm and interest. One other important thing that I learned in this class is the importance of making mistakes, as far as the task of learning a language is concerned. In the initial stages I mostly got disheartened by the number of mistakes I made. Sometimes I strongly felt that I will never be able to have a good grip over the English language. However, later on I realized that every time I made mistakes, I learned many new things, which improved my English a lot. So slowly I got over the fear of making mistakes. With the passage of time my writing skills began to improve. On the basis of the things I learned by making mistakes, I began correcting and improving my previous drafts. No wonder, these corrections made my drafts more grammatically correct and meaningful. I realized that I could express my views and emotions in a much better way than before. I know I still have a lot to learn. But, now I take this challenge with much enthusiasm and hope. The most important thing that this class did for me was to allow for a direct exposure to the concepts of culture and identity by making us read the stories written by famous writers. This class also allowed me a chance to watch three international films. Both these experiences of reading stories and watching films helped me improve my communication skills and made me better at expressing and conveying my views and feelings. Out of the three international films I watched, the film that impacted me most was the Iranian film The Color of Paradise. This film was about the story of a blind boy Mohammed, who is disliked and rejected by his father because of him being blind. His father felt that his bli nd son Mohammed would spoil his plans of getting a new wife and leading a happy and prosperous life. What particularly impressed me in this film was Muhammad’s ability to enjoy the beauties of nature, despite his being blind. I was touched by his sadness and his belief in himself and God. I believe that all of us have a little Muhammad inside us. All of us may be not be blind. Still, many a times many of us are unable to convey to others what we think and feel due to many problems like not knowing a language or not knowing how to phrase what we intend to say. In that sense I identified with Muhammad. Watching this film encouraged me to improve my communication skills and my ability to interact with others. Out of the stories that we read, the one that interested me most was Bloomington, Fall 1971. Though I found the story to be very interesting, the one thing that impressed me most was the mastery of the writer over the art of writing. This story showed to me how language can be used to communicate and convey the most deep seated emotions and feelings. This story made me respect the power of writing. It motivated me to work hard to improve my writing skills and to be able to communicate with others in a much better way. Overall, I must say that this class has led me on to a journey towards improvement and ambition. Whatever I have learned in this class will surely make a good foundation for further improving my writing and communication ski

Existentialism and Humanistic Psychology Essay Example for Free

Existentialism and Humanistic Psychology Essay Angst, in the very nature of its use in Existentialism, is a state of being that is not completely negative in itself as common people might think. In a more positive sense, I believe angst is the full recognition of one’s freedom. Angst is the result of one’s realization that he is free and that nothing will ever hold him back. It becomes negative because once a person gets a deeper understanding of how free he is, he tends to fear that he might not be able to do things right and since nothing is holding him back, there is nothing to blame in case he fails. In short, angst is â€Å"fear of the nothing† (Park, 1999). It is different from normal fear which comes from the environment and has an object and a possible solution. For example, I fear spiders so I stay away from dusty and old places. The object of the fear is ‘spiders’ and the solution is to ‘stay away from dusty and old places’. In angst, the fear comes from within and there is basically neither object nor solution. There is only angst. And that is what makes angst a terrible state. I think it is very difficult to feel this way because it is like asking questions with no answers. And if ever I get into this terrible state, I think will do one thing: convince myself to believe that there is nothing to fear and that I have my family who will accept me no matter what. Meanwhile, the whole concept of Humanistic Psychology (the American version of Existentialism, I’ve read) interests me in a special way. The different theories of Rogers, Maslow, Csikszentmihalyi, among others that I learned from Chapter 13 gave me a step by step understanding into the inquiry of my existence. I can’t conclude though that they all are right but certainly, they provide interesting thoughts worth pondering (especially Rogers’ 19 Propositions). The humanistic theories they present are different from the ones we learned in previous chapters because they focus on the experiences of the human person rather than on things that are inherent or already existing such as biology, genes, or hidden motives. This means that since the theories of Humanists such as Rogers and Maslow focus on continuing experience of the person, they give a more positive approach knowing that these experiences that shape a person can vary depending on how he reacts to events. In a simpler way, while Bem’s theories seem to say â€Å"Your mother has cancer so you will have cancer, too. It’s in the blood† humanists say â€Å"Your mother has cancer. With the right attitude and lifestyle, you can prevent having cancer yourself. † Humanists are a lot friendlier. I agree with these humanists, for the most part at least. I agree with the general thought of a person’s experience shaping his personality. However, there is one thing I personally disagree based on experience. Rogers said that â€Å"this outcome [fully functioning person] could only occur for individuals who had received unconditional positive regard from the important people in their lives† (Funder, 2007). I disagree with this because I know some people who, despite suffering from neglect from the people they love, still feel good about themselves and have great personalities. On the other hand, I give my nod to Maslow when he said â€Å"higher needs such as self-actualization could come to the fore only after more basic needs related to survival and security became satisfied† (Funder, 2007). I personally believe self-fulfillment is a hierarchy and a continuing process. Thoughts on Punishment and Efficacy Theory â€Å"Punishment is a useful technique of operant conditioning if it is applied correctly, which it almost never is† (Funder, 2007). I am especially caught by the last phrase of the quote: it almost never is. I think punishment is something that is very tricky. It is difficult to use in the appropriate way but if you get it right, bingo! It is very effective. What’s wrong with punishment is when one uses it in the wrong way. Self-Efficacy has always been my thing from the start, but I never realized it until I learned about it from our discussion. I have always been a positive thinker even amidst hard times. My working in Intel gives me new challenges every day and because of my belief that I can do all the demands of work, I accomplish them well. I live by the adage â€Å"Believe in yourself because if you don’t, nobody else will†. With this, I get more confidence to push on higher.

Investigation into Human Resource Planning

Investigation into Human Resource Planning Human Resource Management Planning is not as easy as an organization might consider; it requires intensive work to come out with a programme that ease work. Commenting is complicated, but once a business start and finish it; such company have a smile because everything moves efficiently. Planning is the process that has to be launched from somewhere and completed for the purpose. It involves collecting data that would enable management to make effective decisions. Information obtained is used to make better decisions for achieving Phipps Enterprise objectives. There are many factors that Phipps Enterprise Travel Agency has to consider when choosing an HR Planning programme. HR Planning at Phipps Enterprise Travel Agency involves collecting of data, making objectives, and making effective decisions to enable Phipps’s to achieves its objectives. Unexpectedly, the HR is one of the most neglected fields. When HR Planning is applied correctly in the field, it will assist to address the following questions: How much staff does the organization have? How should the company best exploit the available resources? How can the business retain its staff? HR planning has made the organization move and succeeded in the 21st Century. Human Resources Managers at Phipps Enterprise prepare the HR Planning programme to assist the company to manage its employee strategically. The programme will helps to direct the movements of the HR department. The programme does not help the company only, but it will also facilitate career planning of the staff and assist them to achieve the objectives. This augment motivation and the business would become a safe place 4to work. Poor HR Planning and shortage of it in the company especially like Phipps Enterprise may result in enormous costs and financial losses. The augment costs and hampers effective work functioning because staffs is requested to work overtime and may not put in additional effort due to fatigue. If given additional work, it may stretch employee beyond their limit and may cause pointless disruptions to the organization production. The most important reason HR Planning is used at Phipps Enterprise is to manage and executed is the costs involved. Costs form a significant part of the Organizations budget; workforce planning enables Phipps’s to provide HR provision costs. When there is a staff shortage, the company appoints discriminately because of the costs suggestions of the other options, such as training of staff. Steps in HR Planning Action of Plan There are three essentials necessary for this step. Know where the company is heading. Acceptance and backing management for their plans. Knowledge of the all available resources. Once in action, the HR Plans become a business programs. Failure to achieve the HR Plans may be a serious constraint on the company long-range objectives. Below is an illustration of Phipps Enterprise Travel Agency HR Plan, which is linked to the corporate Plan. Forecasting HR Planning at Phipps Enterprise requires that data gathering on the organizational goals objectives. Employee should understand what the organization wants achieve and how it plans to. The need of the employees is to derive from the business objectives of the company. Inventory Once employees have an understanding of the human resources in the company, the next stage is to take stock of the present staff in the organization. The HR inventory should relate to not only data, ages, and locations, but also to analysis of individuals and skills. Audit Phipps Enterprise does not live in a Static World, and HR resources can transform dramatically. HR inventory collection of data includes HR audit, which requires systematic examination and analysis of such data. Audit looks at what has occurred in the past and present in terms of labor turnover, training costs and absence. Based on this evidence the HR manager can then predict HR in the future in the organization. HR Resource Plan Phipps Enterprise Travel Agency looks at career planning and HR plans. Employees are the greatest assets in any company. Phipps Enterprise is at liberty to develop its employees at full pace in an ideal manner to the individual capacities. The primary motive is that Phipps’s objectives should be aligned with the business strategy in order to give excellent scope for the developing potential of its staff. Therefore, career planning may be referred to as HR or succession planning. Questions that would concern Phipps Enterprise are: Is the company making use of the available talent in the business? Is Phipps Enterprise employees satisfied with the company care of their growth? Human resource planning is a method through which it anticipates future business. It also provides sufficient manpower required to perform all the business doings. HR planning is a continuous practice which starts with employee identifying HR plans, analyze manpower resources and ends with an appraisal for HR planning. The following are the steps involved in human resource planning at Phipps Enterprise Travel Agency: 1. Human Resources Assessing The valuation of HR begins with environmental analysis, both external (PEST) and internal (objectives and resources) is to analyze to the current available HR inventory. After analyzing the external and internal forces of the market, it would be easier for HR manager to discover the internal strengths and weakness of the business in one hand and the other opportunities and threats. It also includes taking inventory of the workers and skills at Phipps Enterprise Travel Agency and a comprehensive job analysis. 2. Demand Forecasting Forecasting of HR is the process of estimating the demand and supply of HR. Demand is the method of determining future needs for HR as o relates to the quantity and quality. Phipps Enterprise uses this method to meet the future requirements of the organization and in the process it achieves the company desired level of production. Future HR needs can be estimated with the assistant of the organizations current human resource and analysis of organizational plans procedures. It will be necessary to perform a yearly analysis for substantial level and type. 3. Supply Forecasting Supply is another side of HR assessment. It is concerned with the valuation of resource of manpower given the analysis of the current resource and availability of HR in the future. Supply forecast estimates the future sources of Phipps’s HR that are likely to be available. Internal source includes promotion and job development, whereas external source includes recruitment and selection. 4. Matching Demand and Supply Another step of HR planning is matching demand and supply, which is a concern with bringing the forecast of HR future demand and supply at Phipps’s. The process talks about demand and supply in a balanced position so that the organization does not have any shortage and overstaffing situation. In the case of shortages, Phipps’s has to hire a number of employees, while if the opposite, over staffing has to be use to reduce the level of current employment. Therefore, by using the matching process it will give the business information about requirements and sources of HR in the company. 5. Action Plan This step is the last phase of HR planning that is concerned with surplus and shortages of the company. Here, the HR program is implemented through the design of different HR events. The primary activity which is required to execute the HR program is a recruitment, selection, training and development, etc. Finally, the stages or steps are charged by control and evaluation of performance to evaluate the program matches the HR objectives and policies. A comparison of recruitment and selection process in two organizations will be done on McDonald’s (company A) and KFC (Company B). McDonald is one of the leading Fast food Chain in the World since 1998. The headquarter is located in Karachi and the regional head office in Lahore. The basic objective of HR Policies at the restaurant is to respect and recognition, values and leadership behaviour, learning, development and personal growth while KFC was establish in the early 1930s by kernel Senders and is a project of Mackenzie Restaurants International limited since 1997 in Pakistan. Over this organization currently employs 6000 people as at such government obtains over 10 million per month as direct taxes. The basic objective of HR Policies at the establishment is to provide coaching, leadership and operational support to employees and in the process providing an optimistic working environment. Illustrated below is a table showing the similarity in the recruitment and selection process at McDonald’s and KFC. Recruitment McDonald’s KFC Decentralized Hiring Batch Hiring Attracting qualified people for the job. Decentralized Process. Internal Based on Past Performance (Promoting from within) Jobs post www.mcdonalds2.rozee.pk Company evaluate current employee to see if they are fit for the opening position (Promoting from within) Job post at www.jobswithkfc.com External Via Internet Newspaper or Magazine ads College Recruiting Internship Contacts with universities Banners ads Newspaper Walk- In Resumes drop off Selection Initial screening McDonald’s Test Interview Background Investigation Final interview Initial screening KFC Tests Skills, behavioral and Physical Test After successfully completed examination, they then move on to the interview stage Training and Development Lectures On job training Crew leader development course Summer crash course Lectures On job training Language programs Regular Counseling and guiding Launching of development programs Recruitment and selection is a vital component in determine an organizations effectiveness and performance, when organization are able to obtain employees who already passes appropriate knowledge, skills and talents also be able to make correct guess about their future abilities. The requirement and selection of employees are fundamental to the performance of an organization. Inappropriate selection decisions decrease organizational effectiveness, cancels reward and develop strategies, are frequently unfair on the individual recruited and can be hard for the manager that has to deal with unfit employees. In order for Phipps’ to stay competitive, they need to have the best employee and them skills. McDonald’s and KFC recruitment process usually start when employee in the organization leaves and such position opens up an opportunity for another applicant to fill their position. One significant effectiveness of recruitment and selection for McDonald’s and KFC is that it help in the decision making of the high management to fill a gap; it help them to find the right candidate with the proper qualifications and skills to do the job not taking into through their race, age, gender or color. The recruitment and selection process is critical to both organizations even though the process can be expensive. It is time-consuming swell, and much thought will be needed by the manager in order to choose the right candidate. References 1. HR Policies KFC McDonalds by Ali Maan on Prezi. [ONLINE] Available at: http://prezi.com/clqamwplk7l6/hr-policies-kfc-mcdonalds/. [Accessed 13 October 2014]. 2. Human Resource Planning Process Or Steps Of HR Planning | Accounting-Management. [ONLINE] Available at:http://accountlearning.blogspot.com/2013/01/human-resource-planning-process-or.html. [Accessed 13 October 2014]. 3. Hr Planning Essay Sanka07. [ONLINE] Available at:http://www.studymode.com/essays/Hr-Planning-458782.html. [Accessed 13 October 2014].

Lighting Techniques Used In Murder My Sweet Film Studies Essay

Lighting Techniques Used In Murder My Sweet Film Studies Essay The visual effects performed in various film noirs was not to give the viewer the perception of an ordinary setting, but to provide a visual manifestation of terror and abnormality into human emotion through twisted plots and camera techniques. The plot is twisted and complex, taking the viewer into dark, terrorizing, and incomprehensible place. The camera techniques used in the visuals seen in Murder My Sweet instills these feelings, which are common in horror films. Art cannot be rushed and cinematographer Harry Wild had a nightmarish vision for this piece, to invoke fear and chills into everyone who watched it (Dmytryk Chandler, 1944). The visual motifs seen across all film noir are filled with the lighting and shadow effects needed to consume the viewer with moods of paranoia, phobia, and despair. Such attributes are acknowledged in an article by Janey Place and Lowell Peterson; Some Visual Motifs of Film Noir. Nearly every attempt to define film noir has agreed that visual style is the consistent thread that unites the very diverse films that together comprise this phenomenon. These moods could not be created just by reading the script alone; the effects desired results wound not happen. The lighting and shadows in Murder My Sweet are typical among the horror genre. The opening sequence in the movie takes the common creation of shadows and bright light a little further with low key lighting. This technique creates a deep shadow effect which is a key tool to produce a character that is mysterious and unknown. The use of low key lighting is not uncommon among film noir, but Murder My Sweet takes it to the extreme. Other noirs like The Big Sleep and Detour utilize the same technique, but to a lesser extent resulting in a more gray monotone-like image. It all boils down to the narrative reasons, and the usage in the opening sequence makes clear to the audience that the person is crucial and sets the tone in which the viewer interprets the rest of the film. Philip Marlowe, the main character, is shown with consistency throughout the film. His facial expressions are barely visible because the majority of his face is always in deep shadow. He has just enough light to give the impression to the viewer that he is hardcore and tough; existing in life with very little emotion. By using this type of lighting, the character gets situated such that he appears to be trapped or lost in a nightmare (Mubi Online Cinema, n.d.). In the article, Towards a Definition of Film Noir, Borde and Chaumetom uses qualities like nightmarish, weird, and cruel as pivotal. These qualities are encompassed in the film and define Marlowes character; as can be seen by the way he is lit or visually manifested. The lighting schemes used on Philip Marlowe are in direct contrast with the ones used on the female characters in the film. Not only are they in contrast with Marlowe, but also with female characters in other films; the soft diffused lighting in melodrama. This is easily noticeable in the opening sequence when Moose Malloy questions the woman in the bar. She is just sitting in direct hard light with no shadow at all. To achieve the desired results of the scene, the bright lighting gives the illusion that she is in some sort of interrogation room. The shadows in the movie suggest mystery and secrecy, so by using high key lighting, all shadows are eliminated. The way she is lit or visually manifested is to set the record straight that she has nothing to hide and does not know anything with regard to the whereabouts of Mooses girlfriend (Mubi Online Cinema, n.d.). Jessie Florian, the second female in the first sequence, carry a little bit more shadow than the girl in the bar, but still much brighter than Marlowe. When Marlowe interrogates her at her apartment, his lighting is still deep in this setting but she is not as lit up as much. In contrast to the woman in the bar, the light shadow gives the impression that Jessie might be a little mysterious or hiding something. Though her face has a light shadow, her face is fully visible, allowing the viewer to see facial expression and think about her motive. A little snippet is when Marlowe peaks through the window after leaving to verify if she was drunk or not; she was not drunk and unsuccessful in deceiving him (Mubi Online Cinema, n.d.). The lighting and shadow differences of male and female characters continue throughout the film. The extremes and exaggerations of light and dark, low key, indicate the level of mystery of the character; in Marlowes case, nightmarish. Murder My Sweet transforms these normal people into twisted people living in a dark world with dark events. Borde and Chaumetom discuss the removal of physiological reference points to take consume the viewer, to take the viewer away from reality. The lighting techniques of the characters are not the only tellers of the story, the physical locations of the events are telling as well. What is so interesting is that the mood s tends to be consistently different in interior and exterior locations. The interiors of My Murder Sweet are not safe, secure, and warm. They are shot in a way that seems chilling, creepy, and ominous; filled with blinding light and deep shadows. The intent is to instill fear into the viewer that something terrible is about to happen (Mubi Online Cinema, n.d.). Even the darkest character, Marlowe, appears scared in his own office. His feelings of unease are amplified by the lighting. While in his office, he is shot or framed close up cutting out much of the office. By cropping out the rest of the office and the ominous setting created by the lighting, there is a feeling that he is not alone and that he is not in control. This chill can be seen when Marlowe sees Malloys reflection while staring out of the window. The sudden surprise along with no noises announcing his arrival scares him (Mubi Online Cinema, n.d.). The exterior scenes provide a much different feeling; it is more subdued with few high contrast areas. This lighting scheme, along with voice over moments, makes Marlowe feel more relaxed. The voice overs are monologues about drawing conclusions on events which have happened thus far or contemplating his next move; giving the impression that he is on top of the situation. Interior shots are consistently of close-ups, the exterior shots are created such that there is much more space. Marlowe is no longer in a boxed in setting, the wide framing allows the viewer to see much more of the scene (Mubi Online Cinema, n.d.). These dynamics of space pertain to all characters, but Marlowes character is the most common. Not only how the characters are represented in both dark films and horror films like Murder My Sweet are very important in setting tone, how the movie is pieced together is crucial as well. How the elements are tied together is a special craft that cannot be overlooked. Film editor Joseph Noriega was truly an artist who made a mark film noir (Mubi Online Cinema, n.d.). The movie follows the classic Hollywood structure with spatial and temporal progressions and flashbacks, but the shot to shot editing is highly irregular, as can be seen in the opening interrogation when the shots of Marlowe blindfolded are pieced together into a circular motion (Murder, My Sweet (1944), n.d.). The purpose of this style of editing is to not allow the viewer to relax. The constant chills and paranoia felt by the viewer can only be achieved through the use visual techniques, settings, and unsettling characters. Murder My Sweet uses a dark and twisted plot to take the viewer to an alternate reality that is very uncomfortable. In his book The Dark Side of the Screen, Forest Hirsch says American films gravitate toward a neutral rendering of a recognizable physical reality rather than toward the delirious inner landscapes, the overwrought transmutations, of full-fledged expressionism. The camera techniques, the sounds, mise-en-scene, and editing produces an environment that is nightmarish from beginning to end.

Women in the Israeli Army Essays -- Military Science, Egalitarianism

Women have always played a very integral role in the Israel Defence Forces (IDF), since its inception in 1948 shortly after the declaration of the State of Israel. The IDF is regarded as one of the most well trained armed forces in the world thanks in part to the progressive changes in the military with regards to equality for women. Historically, at the ground roots of the IDF, women were held back from combat and served mostly in a variety of support duties under the command of Chen (Women’s Army Corps). These support duties were extremely important to the functioning of the IDF, but did not satisfy those women who wanted a more active front line role. The aftermath of the Yom Kippur war in 1973 initiated a great change in military thinking for women in the IDF. The increased need for ground forces allowed women to enter selected operational divisions in the military, but still excluded them from participation in any combat roles. In spite of the new recognition that wo men played in the military after 1973, further equality was slow to come. Finally, in January of 2000 after a Supreme Court battle led by Allice Miller a few years earlier, the Equality amendment to the Military Service Law was implemented. Thus, allowing women the opportunity to volunteer in combat support and light combat roles. The Prime Minister of the State of Israel had a vision to equalize the role of women and men from active combat roles in the IDF. On May 31st, 1948 following the establishment of the State of Israel, the cabinet of Prime Minister David Ben-Gurion officially created the IDF, and declared it as the country’s army. It then became official that women between the ages of 18-24, single or married, without children had to join th... ...//www.idf.il/1283-9679-en/Dover.aspx>. "The Israeli Air Force." The Israeli Air Force. 28 Dec. 2010. Web. 10 Dec. 2011. . "Israeli Army Celebrates First-Ever Female Major General." Israeli Defence Forces, 23 June 2011. Web. 5 Dec. 2011. . "Israeli Women in the Military." Women's Rights. The Israel Project. Web. 5 Dec. 2011. . Izraeli, Dafna Nundi. "Israel Defense Forces." Jewish Women's Archive. 1 Mar. 2009. Web. 11 Dec. 2011. . "Women in the IDF." Krav Maga - Israeli Krav International. Web. 10 Dec. 2011. .

Stock Price Valuation and Beta Calculation Essay -- Finance

There are many choices in the market for the investors to generate more money and income with the capital that they able to invest. These tools are categorized into many different types of market such as equity market, bond market, and mortgage market, according to their characteristics. The markets are well-growing and establishing all around world due to the people’s awareness of investment, the globalization, the governments’ policies, and the change of technology. Equity market is one of the well performing markets. The companies raise fund from the public by listing themselves in the stock exchanges. Such objective can be done by distributing the common stock, preferred stock, and convertible securities. The voting rights, priority claim, ownership, and types of compensation are determined by their characteristics. The investors will purchase the stocks based on their requirements and preferences. Two types of market are found in the stock markets, which are the p rimary and secondary market. The primary market enables the companies to gather the funds directly from the investors when the secondary market provides the liquidity to the shares by enabling the investors to trade among themselves. Stock price valuation In Malaysia, the only stock exchange is the Bursa Malaysia. The Kuala Lumpur Composite Index (KLCI), also known as the FTSE Bursa Malaysia KLCI, is the main stock index. The basket consists of the 30 largest market capitalization companies in Malaysia (The Edge Malaysia, 2009). 70 % of the market capitalization for the local bourse is made up by these 30 companies (The Edge Malaysia, 2009). Its performance will signal the investors about the market condition in Malaysia. Next, Genting Berhad (GENTING, 3182) is ... ...sdate=2012-03- 29&lang= Bloomberg.(n.d.). Genting Bhd. Retrieved April 5, 2012 from http://www.bloomberg.com/quote/GENT:MK Bursa Malaysia. (n.d.). FTSE Bursa Malaysia KLCI. Retrieved April 5, 2012 from http://www.bursamalaysia.com/website/bm/market_information/fbm_klci.html Genting Berhad. (n.d.). Annual report. Retrieved April 5, 2012 from http://www.genting.com/annualreports/gb/2010/gb2010_02_11.pdf Genting Berhad. (n.d.). Group profile. Retrieved April 5, 2012 from http://www.genting.com/groupprofile/gent.htm Palm oil traders await price forecasts seen as bullish. The Star Online. Retrieved April 5, 2012 from http://biz.thestar.com.my/news/story.asp?file=/2012/3/5/business/20120305141244&sec= business Yahoo!.(n.d.), FTSE Bursa Malaysia KLCI (^KLSE). Retrieved April 5, 2012 from http://finance.yahoo.com/q/hp?s=%5EKLSE&a=01&b=17&c=2012&d=02&e=29&f=20 12&g=d

Morality in the Bible?

Many speculations and debates had been flourished about the base morality in the bible. The Holy Bible has been there for centuries but still many condemns it by not believing to what is writer. Many take the teachings into their personal interpretation and practice without proper understanding of what they are undertaking. Bible is said to be the base or foundation in solving human morality. It has all the solutions to the chaos and conflicts. Let’s take into account of one controversy: Stated in Leviticus 17: 10-14, â€Å"And whatsoever man there be of the house of Israel, or of the strangers that sojourn among you, that eateth any manner of blood; I will even set my face against that soul that eateth blood, and will cut him off from among his people. For the life of the flesh is in the blood: and I have given it to you upon the altar to make an atonement for your souls: for it is the blood that maketh an atonement for the soul. Therefore I said unto the children of Israel, No soul of you shall eat blood; neither shall any stranger that so journeth among you eat blood. For it is the life of all flesh; the blood of it is for the life thereof: therefore I said unto the children of Israel, Ye shall eat the blood of no manner of flesh: for the life of all flesh is the blood thereof: whosoever eateth it shall be cut off.† This verse explains well how important blood represents in the Bible. Like an example, the blood of Jesus Christ was used as the cleansing of the sins of the world. This believe is of the Christians. â€Å"Is it morally right for blood to be transfused from one person to another? Most religions permit it, but the Jehovah's Witnesses argue that biblical principles properly understood condemn it. Who is right? When the Bible was being written, the technology for transfusing blood didn't exist, so the Bible did not directly address this problem. The same is true of numerous other technologies now available to us. The transplantation of body organs (including even cross-species transplants), artificial insemination, in vitro fertilization, surrogate motherhood, genetic mapping, gene splicing–these are all technologies that were developed after the Bible was written, so what is the â€Å"correct† moral position to take on these issues? Through processes of in vitro fertilization and embryo transplantations, a woman in USA gave birth to her own grandchildren. Was it morally right for her to do this? What does the Bible say? Well, of course, the Bible doesn't say anything about this or any of the other technological procedures mentioned above. If we asked a hundred theologians to take their Bibles and resolve the moral dilemmas posed by these technologies, we would find ourselves hopelessly trapped in a maze of confusion when all of their answers were in (Till, Farell).† Many tribes across the world eat blood by including the blood in foods. Some drink it fresh. There are many ways how people intake the blood. What are the differences in blood transfusion and taking it in as food? Will this resolve the problem of moral ethics with regards to the notion of blood as sacred? As we may see, many views to this argument rise. This depends to how a person views this topic and has them believe as to what has been set by the norms. List of References Till, Farell. No Morality without the Bible. 28 Nov. 2003. The Skeptical Review Vol.5 #1. 01 December 2006 ;http://www.infidels.org/library/magazines/tsr/1994/1/1front94.html;. The American Stan

Language Barriers of Hispanic Immigrants Essay

Language barriers are one of the common problems of the Hispanic immigrants in the United States of America. It cannot be denied that with the growing number of immigrants in the country, it is being predicted that such number will not decrease with the succeeding years. Meaning to say, there are going to be more immigrants to be expected to live in the country. Because of this, it has been important that the language barriers created among the Hispanic immigrants are solved and eradicated. This paper discusses the different language barriers that are being faced and experienced by many Hispanic immigrants in the United States of America. More specifically, this paper answered the following questions: 1. What are the various language barriers created among the Hispanic immigrants when adapting to the United States of America? 2. How do such language barriers affect the lives of the Hispanic immigrants in America, both students and professionals? 3. What can be done in order to diminish if not totally eradicate language barriers? The methods used by the author in gathering the necessary information needed to complete the research are via interviews and researches. Interviews were made in order to gather first hand information about the language barriers among Hispanic immigrants. The author interviewed different people from the Hispanic descent living in the United States of America to ask about their experiences in speaking the English language which they are unfamiliar with and to know about how they were able to reduce and eradicated the impact of being a foreigner in a land where English is the dominant language being used to communicate verbally and written. Introduction The immigration of the United States of America surges as many Hispanics migrate to the country for residency or for greener pastures. But in relation to it is the increasing diversity and failure of cultural adaptation caused by language barriers that are being experienced by the Hispanic immigrants in the country. Many student immigrants in the country found it hard to adopt the culture in America because they cannot communicate well with the new people and environment that surround them (Norton et al, 1978). Most of the Hispanic immigrants in America came from a country where English is not the main language being used for communication. With this, most of the immigrants are being culturally shocked and hence, failed to attain the very purpose they went to the United States of America and that is to study and work. According to Pinzon and Miguel (2000), many Hispanics who went to America to study are being engaged to domestic violence, low educational achievement or the lack of it, teen pregnancy, and even poverty among others. The principal reason of such situation is the fact that the Hispanics are not able to easily adapt to the academic life in America because it has been hard for them to pick up the language, communicate with it and apply the same in their American dreams. For these reasons alone, it has been the plight of many educators to find ways as to how the Hispanics, both students and professionals alike, be motivated to study and learn English as quickly as possible. It could be that the incorporation of the students to the classroom and to make then engaged will be of great help (Roberts, 1999). Hence, this paper is for the purpose of identifying the language barriers created among the Hispanics immigrants when adapting to the United States of America as it relates to education. Literature Review There are many researches that have been conducted in order to understand the various language barriers that are prohibiting the Hispanics to learn English as their Second Language. It cannot be denied that immigrants get their support from their families. It is the latter that sets goal for the immigrants, both students and professionals alike, to study and work in America for greater opportunity to succeed and be successful in America. According to Zhou (1997), it is the adult immigrants and the professionals who are getting the attention of the many researchers and educators in the country. The focus of the society is to determine how the adult immigrants can easily adapt to the â€Å"American Style† of living. The aim to support the learning of English as Second Language is geared towards them while the students aged below 18 years old are not being given much attention. It is in this situation that most of the students find it hard to overcome fear in living the â€Å"American Way and Style. † They tend to become aloof, rebellious and uninterested to learn. It has likewise been found out that the result of such neglect among the Hispanic students is the apparent negative views towards the culture of America. Further studies have revealed that it will be very hard for the students to adapt to the â€Å"American Style† because of the absence of support from their families and the society as well. The moment that these students and young immigrants set their feet in the land of unending opportunities they are immediately evaluated based on the standards of the Americans without considering that these younger generations are from another country whose style of living is totally different to that of the Americans. With this, the young Hispanic students have lost connection to their â€Å"world† which in turned caused them to feel deprived and at lost in the new country they are exploring and the educational environment they have been placed. In this situation, the parents of the students who can easily adjust to the â€Å"American Style† have opted to relocate to a place in America where the surroundings resembled that of their own. They usually settle to places where they can hear the same sound, use the same language and act the same. Hence, the students and the community no longer struggle to learn the English language and press on to adapt the â€Å"American Style†. This could be a good thing to do in order to make a smooth transition of lifestyle. But what others failed to see and realized is that such smooth transitions are merely increasing the language barriers among the Hispanic people. The familiarity of the Hispanics in their new â€Å"home† simply decreases the chance of learning the English as Second Language. There is no longer a single purpose for the usage the language now that they are living in the same old environment. It has become apparent then that the Hispanic people who are living in this kind of society are those who are afraid to barge into a different lifestyle and to likewise adapt the culture that they have come to meet in the country. It is a known fact that it is hard to adapt to the society where the English is the dominating language. More studies have stated that when the Hispanics students have been speaking English language in school, it is a good indication of learning. However, such learning is being barred when they are already in their homes and uses their native tongues. The key in learning English and speaking it as Second Language is practice. As an old adage goes â€Å"practice makes perfect. † Hence, when the students will not speak English and use their native tongues instead, it will be hard for them to speak English on the next day. Suffice it to say, it is important that even in the homes of the students, the language should be utilized in order to communicate in order to develop confidence in communicating in English not just to the family members but also with the people around them in schools and in their immediate neighborhood. It is the dominant language that makes Hispanics struggle with learning English and to become fluent and proficient with it. Learning English is not an easy thing to do especially for individuals who have spoken a different language for a long time. In the United States of America, they will study the lessons and practice English. But the difficulty entailed to it makes the students resort to speaking the language they know better. Speaking the language is not just dependent on knowing the principle but rather to apply the same in a real time setting. It is not about learning the words and the right pronunciation but rather to be fluent in speaking and be confident about it. All around the world, English is the only language that is acceptable in terms of communicating in a cross-cultural manner. It is an international language that enables people from different races, background and culture to understand each other without much struggling because of the presence of differences. But more than that, it cannot be denied that the English language is a source of knowledge for the people. Its role in the lives of many people from all walks of life is indispensible. For example, most books are written in English. Probably, 99% of all publications are in English. It is in this very essence that learning English as Second Language becomes as much as important as breathing. In a classroom setting, it has been revealed that the first and foremost learning skill that has to be taught for Hispanics is speaking in English. Hence, with the changing times, teaching from the school administrators and teachers should be striving in teaching English as Second Language for the immigrants in order for them to develop and improve their communication skills. The responsibility of the teachers is to ensure that the students are able to grasp the principle of learning the language and the importance to learn the proper usage of words to speak better and to communicate a very efficient and effective manner that people will understand. However, it has been found out that there are no enough regular English classes that are being afforded in schools. Hence, the students are not being given training and education to study English and to speak like Native English speakers. It is important that every educational institution must provide proper training grounds for the Hispanic students. This is to ensure that they will have an equal amount of training that will make them qualified to the standards of the Americans. There are different ways that can be utilized in teaching English to the Hispanics. It is true that while learning English is hard it is as hard as teaching the same. The lack of facilities and regular classes for the English language makes it harder for the students to learn the language which will eventually cause for their lack of confidence and seclusion from the American society. The lack of right English will cause an even longer bridge that the Hispanics will not be able to cross in terms of the cultural differences and diversity that are apparent in the society. Added to the dilemma of the Hispanic people is the fact that the absence of the ability to speak English correctly and fluently makes a person lesser. People often think that when there are individuals in the society that cannot even speak English, such individuals are very unfortunate. Many opportunities are being closed and no one wants to take them in the social circles. The connection of the old world and the â€Å"American Style† will never meet. If people want to live to the fullest the â€Å"American Style† then they have to learn English (Stevenson, 1974). They need to speak in the manner that can be understood by people from all ages and from all cultures and not necessarily the American way. The Hispanics and other non-Native American speakers who are learning the language are proved to be excelling in the subjects of Math and English this is because they have more motivations than the native ones. They are in America to study and improve their lives and that motivates them to go on despite of its difficulty. Suarez-Orozco (1987) revealed that a number of my teacher-informants reported early on that these Central American students were well motivated to learn (particularly English). The teachers noted that immigrant students exerted greater effort, studied harder, and often received better grades than other minority students. The teachers reported that many informants were more respectful and â€Å"nicer to have around† than either Anglo or other minority students. More objective measures seem to confirm these impressions. For example, in both school sites the Central American students were statistically underrepresented in numbers of school suspensions. Five of the graduating recent arrivals from Central America in my sample (10% of the total sample) were accepted into prestigious American universities. Many Central American students were learning English at a rapid pace. In fact, so many were learning English fast that in both school sites, teachers privately reported that the counselors systematically kept the immigrants in English as a Second Language [ESL] classes and lower-level bilingual classes longer than required. This was done because of lack of space in the regular English classroom. A systematic pattern of subtle discrimination was evident as I be-came more intimate with the teachers, counselors, and staff. The powerless immigrant students were not a priority: they were thus assigned to lower-level classes, classes that in some cases they had successfully completed in their country of origin. The above condition and information only proves that many immigrants, born or not, are striving hard in order to meet up with the expectation of their parents. It must be noted that most of the immigrants are people who are not well-off of their country of origin. Hence, the pressure to prosper and to improve their lives is being placed in the hands of the students. It is the duty and responsibility of the students to study and to secure the future of their family in the United States of America (Gammage, 1999). Research Questions This research paper aims to identify the language barriers being experienced by the Hispanic immigrants in the educational setting and system of the United States of America. More specifically, this research will answer the following questions: 4. What are the various language barriers created among the Hispanic immigrants when adapting to the United States of America? 5. How do such language barriers affect the lives of the Hispanic immigrants in America, both students and professionals? 6. What can be done in order to diminish if not totally eradicate language barriers? Methods The primary method utilized in this research to gather the necessary data and information used in this paper is the interview method. The author undertook interview process to various Hispanics in the United States of America and asked them questions as to what are the language barriers that are affecting their immigration in the country. The interview was conducted on a man to man basis wherein the author met with the participants and asked the questions pertaining to the main problem of this paper. The author also employed purposive method of selecting the participants of the study. The author established the following criteria in the selection of the participants to be interviewed: a) participants must be less than 18 years of age; b) must be of Hispanic descent; c) migrated to the United States of America to study and; d) incorporated in the educational system of America. Interview method as a form of data collection proved to be useful as the author was able to gather first hand information in real time and to acquire relevant information as well. Other information used by the author has been taken from different studies and researches published in the form of scholastic journals and books accordingly. Findings Upon collating the information needed in order to complete this research paper, the author has yielded the following results: 1. It has been found out that there are several language barriers that have been created among the Hispanic descents in the United States of America. Some of the common language barriers are: a) the absence of regular English classes that teach English as Second Language to the students; b) the lack of confidence among the Hispanics to speak the language in a foreign country; c) the absence of proper pronunciation of the English language taught in their country of origin; d) lack of practices in speaking the English language; d) strong inclination to their original culture; e) not enough reason to study English; f) living in a city or place in the United States of America surrounded by non-English speaking people and; g) a feeling of being uncomfortable in speaking the English language in a nation that has English as its dominant language. 2. Such language barriers have decreased the confidence of the Hispanic students in doing their best in schools and in excelling in the field of learning English and in their various endeavors in life. 3. There are many things that can be utilized in order to diminish if not totally eradicate the language barriers that have been created among the Hispanic immigrants in the United States of America. Among the solutions to the problem is by a) conducting regular English classes in schools; b) placing the Hispanic immigrants in residences where the neighborhood that speaks English only; c) encouraging the families of every immigrants to speak English even in the comfort of their own homes to build confidence and; d) motivate the students to learn amidst difficulties and cultural differences.

Past Paper Essay

Knowledge module Financial Accounting (International) Time allowed: 2 hours ALL FIFTY questions are compulsory and MUST be attempted. Do NOT open this paper until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants Paper F3 (INT) ALL 50 questions are compulsory and MUST be attempted Please use the Candidate Registration Sheet provided to indicate your chosen answer to each multiple choice question. Should details of material adjusting or material non-adjusting events after the balance sheet date be disclosed in the notes to financial statements according to IAS 10 Events After the Balance Sheet Date? A B Adjusting events Non-Adjusting events (1 mark) 2 At 30 June 2005 a company’s allowance for receivables was $39,000. At 30 June 2006 trade receivables totalled $517,000. It was decided to write off debts totalling $37,000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events. What figure should appear in the income statement for the year ended 30 June 2006 for these items? A B C D $61,000 $22,000 $24,000 $23,850 (2 marks) 3 In times of rising prices, what effect does the use of the historical cost concept have on a company’s asset values and profit? A B C D Asset values and profit both understated Asset values and profit both overstated Asset values understated and profit overstated Asset values overstated and profit understated. (2 marks) 4 The IASB’s Framework for the preparation and presentation of financial statements gives qualitative characteristics that make financial information reliable. Which of the following are examples of those qualitative characteristics? A B C D Faithful Representation, neutrality and prudence Neutrality, comparability and true and fair view Prudence, comparability and accruals Neutrality, accruals and going concern (2 marks)5 The following bank reconciliation statement has been prepared by a trainee accountant: Overdraft per bank statement less: Outstanding cheques add: Deposits credited after date Cash at bank as calculated above $ 3,860 9,160 5,300 16,690 21,990 What should be the correct balance per the cash book? A B C D $21,990 balance at bank as stated $3,670 balance at bank $11,390 balance at bank $3,670 overdrawn. (2 marks) 6 Which of the following calculates a trader’s net profit for a period? A B C D Closing net assets + drawings – capital introduced – opening net assets Closing net assets – drawings + capital introduced – opening net assets Closing net assets – drawings – capital introduced – opening net assets Closing net assets + drawings + capital introduced – opening net assets. (2 marks) 7 A sole trader took some goods costing $800 from inventory for his own use. The normal selling price of the goods is $1,600. Which of the following journal entries would correctly record this? Dr Cr $ $ A Drawings account 800 Inventory account 800 B C Drawings account Purchases account Sales account Drawings account 800 800 1,600 1,600 (1 mark) 8 The debit side of a company’s trial balance totals $800 more than the credit side. Which one of the following errors would fully account for the difference? A B C D $400 paid for plant maintenance has been correctly entered in the cash book and credited to the plant asset account. Discount received $400 has been debited to discount allowed account A receipt of $800 for commission receivable has been omitted from the records The petty cash balance of $800 has been omitted from the trial balance. (2 marks) 3 9 A company’s income statement for the year ended 31 December 2005 showed a net profit of $83,600. It was later found that $18,000 paid for the purchase of a motor van had been debited to the motor expenses account. It is the company’s policy to depreciate motor vans at 25 per cent per year on the straight line basis, with a full year’s charge in the year of acquisition. What would the net profit be after adjusting for this error? A B C D $106,100 $70,100 $97,100 $101,600 (2 marks) 10 Should dividends paid appear on the face of a company’s income statement? A B Yes No (1 mark) 1 The following control account has been prepared by a trainee accountant: Receivables ledger control account $ Opening balance 308,600 Credit sales 154,200 Cash sales 88,100 Contras against credit balances in payables ledger 4,600 Cash received from credit customers Discounts allowed to credit customers Interest charged on overdue accounts Bad debts written off Allowance for receivables Closing balance $ 147,200 1,400 2,400 4,900 2,800 396,800 555,500 555,500 What should the closing bal ance be when all the errors made in preparing the receivables ledger control account have been corrected?