Monday, September 30, 2019

Chemistry Is Everywhere Essay

Everything you hear, see, smell, taste, and touch involves chemistry and chemicals (matter). And hearing, seeing, tasting, and touching all involve intricate series of chemical reactions and interactions in you body. With such an enormous range of topics, it is essential to know about chemistry at some level in order to understand the world around us. In more formal terms chemistry is the study of matter and the changes it can undergo. Chemists sometimes refer to matter as ‘stuff’, and indeed so it is. Matter is anything that has mass and occupies space. Which is to say, anything you can touch or hold. Common usage might have us believe that ‘chemicals’ are just those substances in laboratories or something that is not a natural substance. Far from it, chemists believe that everything is made of chemicals. Although there are countless types of matter all around us, this complexity is composed of various combinations of some 100 chemical elements. The names of some of these elements will be familiar to almost everyone. Elements such as hydrogen, chlorine, silver, and copper are part of our everyday knowledge. Far fewer people have heard of selenium or rubidium or hassium. Nevertheless, all matter is composed of various combinations of these basic elements. The wonder of chemistry is that when these basic particles are combined, they make something new and unique. Consider the element sodium. It is a soft, silvery metal. It reacts violently with water, giving off hydrogen gas and enough heat to make the hydrogen explode. Nasty ‘stuff’. Also consider chlorine, a green gas when at room temperature. It is very caustic and choking, and is nasty enough that it was used as a horrible chemical gas weapon in the last century. So what kind of horrible mess is produced when sodium and chlorine are combined? Nothing more than sodium chloride, common table salt. Table salt does not explode in water or choke us; rather, it is a common additive for foods we eat everyday. And so it is with chemistry, understanding the basic properties of matter and learning how to predict and explain how they change when they react to form new substances is what chemistry and chemists are all about. Chemistry is not limited to beakers and laboratories. It is all around us, and the better we know chemistry, the better we know our world.

Sunday, September 29, 2019

Team Sport

His stomach was like a helicopter, churning around nervously. The palms of his hands were shaking in an irritable manner and in all truthfulness; he probably had the right to be so nervous. The period that was next was the one he had been dreading all morning. It was the first lesson of his new school and it was sport! He heard the last bell for class and painfully sauntered into the roomy school gym. ‘God' he thought, ‘I hate team sports.' He remembered at his old school how, nerve-racking it felt to be picked last! He thought that now it would be even worse being the new kid. About fifty, different sized boys were standing in a restless random fashion. Some were shouting, trying to prove their side in an argument, others were wrestling each other on the rugged, aged gym floor. One group was sitting quietly, contemplating some math theory they developed, but most of the boys were making clamorous, heavy noises. Obviously, the teacher was not present. As he walked in most of the boys' attentions were changed to him. Some of the more insecure boys snickered and laughed savagely at him, pulling faces. Others were surprised, because they had never seen him before. He was obviously new. He stood there tensely, playing with his untidy, white-blond hair. He was attempting to act as if he wasn't the centre of attention, and that he wasn't at all nervous and sensitive. It wasn't really working out, because about fifty boys' eyes glued to him like couch potatoes watching television, watching his every movement. He was in luck though, because the broad, glass double-door of the gym swung open. Every boy looked at the person who entered the gym. When they realised that it was the teacher, they started to groan. They didn't want another lengthy, tiresome school year to start. But, some of their faces were excited at having such a teacher that was so young, that she was straight out of uni. She wasn't bad looking either, in their opinions. Also, usually the young teachers could not control the class, so they could have some fun in sport. Or so they thought†¦ â€Å"Good-morning boys.† She greeted briskly, in a hight-pitched, tight voice, â€Å"My name is Ms. Hart, and I am your new P.E. teacher for your entire middle school. So, not only am I teaching you guys, but I am also teaching the lower grades of seven to nine. I will make sure that every one will be fit, happy and healthy by the time the year is over.† ‘Happy?' doubted the new boy, ‘that's not a word in my vocabulary.' He shuddered; remembering the times that the guys at his old school had made fun of his white-blonde hair, calling it ‘granny hair'. â€Å"I have one more thing to say before we get started into a game of basketball. Who are the new boys this year?† The new kid raised his long hand feebly, along with two others. Miss Hart observed them closely. She finally spoke. â€Å"What are your names?† she inquired enthusiastically. â€Å"Eric Jacobs.† The blond kid answered. â€Å"Martin Gregory.† â€Å"Michael Tran.† The other boys said. The young teacher hesitated for a couple of seconds before grouping them up into groups. Eric was put into a group of boys that were from an Italian background. He walked towards them. They stared hesitantly back at him. One smiled and said confidently, â€Å"Hey Eric, pleased to meet you. Ready to kick but on the basketball court? â€Å"Sure, why not.† Eric said self-consciously. ‘Maybe this new school was ok.' He thought. ‘Maybe he would finally get a chance to fit in.'

Saturday, September 28, 2019

Asia pacific

Asia pacific Diageo c consists of Australia, the People's Republic of China, Republic Of Korea, Japan, Siam, Vietnam, Singapore, Malaysia India and Nz. Diageo operates using several joint-venture partners in Asia Pacifi c. In Singapore, Malaya, Hong Kong and Macau, the People's Republic of China, Siam and Japan, Diageo directs nearly all its spirits manufacturers through partnership plans with Moà «t Hennessy. Diageo has created in-industry businesses in China (for manufacturers not a part of the partnership including Smirnoff and Baileys) and Vietnam (for most manufacturers). In Taiwan and Republic Of Korea, the own supply firms of Diageo deliver a lot of the manufacturers of Diageo. Throughout the year ended 30 Kirin and Diageo Brewery Co Ltd created a partnership lead to the increase goals of both firms and to increase supply of Diageo goods. Kirin today directs Smirnoff Ice and beer. Additional wine and spirits brands, which will not be written by both Kirin or the partnership, are managed by 3rd parties. In Malaya, Diageo's own and third-party drinks are made and written by means of a detailed enterprise (Guinness Anchor Berhad) where Diageo and its associate, Asia Pacifi c Breweries, get many share by means of a mutually managed joint venture firm. In Singapore, Asia Pacific Breweries brew and distributed the ale manufacturers of Diageo. In India, supply of both imported and locally-produced goods is realized by means of a mixture of Diageo's own supply v third party vendors. Deliver and a partnership continues to be created to make specific superior spirits that are nearby, the fi rst that was Master-Stroke. Pillsbury Mills Diageo got an expense in the shares of Common Mls around the removal of Pillsbury. Diageo marketed 50-million shares of frequent inventory Generally Mls and transferred an additional 4-million shares to Diageo and the British pension finance quit in order to become liate of Basic Mls for US government securities regulations goals then. Diageo offered its staying 25 zillion shares of typical inventory of Basic Generators. Hamburger King Dec 2002 Diageo finished the removal of Hamburger King on 1-3. Environmental facets Diageo attempts to fulfi l its obligations including through analyzing its influence about its particular guidelines associated with neighborhood and societal issues in addition to workers and the surroundings. Diageo h-AS established stretching goals to decrease its influence around the surroundings, and also to t the company, the towns where it manages as well as the earth. The exec environmental team that is operating accounts for establishing coverage. This year, the operating team modified and reissued Diageo's environment plan to refl etc the higher Dream the firm h AS for progress that is environment. The coverage is backed by the danger administration framework which supplies a system for tracking conformity and establishes execution standards of Diageo. As said In the plan of Diageo, the institution's measures about the health of the planet are intended in mild of current medical knowledge , nor ride on having complete proof specifi c harm, thereby assisting the notion of a preventative strategy. The launch of greenhouse gases - particularly carbon - comes with a direct effect on climatechange which, possibly indirectly or immediately, gift ideas substantial threat equally to earth along with company. The threat contain effects around the farming which the business depends for raw supplies, dislocation of the Firm's developments to supply or the character of customer need, and these of associates that are industrial or businesses. Diageo presumes the threats from climate-change may be mitigated if emits of greenhouse gases were enough reduced and, by its very nature, spent some time working for a long time to decrease immediate emissions (from powers) and in-direct pollutants (from electricity). Diageo recognises that its achievement as time goes by may count inpart to the abundance of the towns in the robustness of its own associations with these communities and which the firm manages. Helping long-lasting lasting projects in the communities where Diageo does company progress growth of the towns, employs workers, establishes the business's standing and improves its Associations with additional stakeholders as well as authorities. Diageo targets jobs that produce abilities, boost use of water, answer organic catastrophes, assistance workers and encourage efficiency. Diageo requires delight in its Report of neighborhood investment. Nearly all of the expense comes all over the world in a type of money, inkind contributions and offer period from companies. Additionally, it has help for the city characteristics of liable ingesting jobs and awards from the Foundation from the Accountable Drinking Finance of Diageo. As well as world-wide Projects, Diageo helps direct participation by workers to help towns that are neighborhood. In economic conditions that were tough, Diageo workers selected World Water Day-To reveal their dedication to the business's community plan through coordinated actions to get the Africa Water of Li Fe of Diageo plan. There were 30 ‘Make a Dash' occasions including enjoyable times, half-marathons, composing competitions as well as water conservation matches to love, in 20 states for their loved ones and workers. Over  £1.7 thousand was elevated and given to the Water of Existence 1Million Problem as well as additional neighborhood water tasks. Diageo manages worldwide and is a significant participator in the drink alcohol business that is brand-Ed. It offers worldclass manufacturers as well as a conduite group. The administration group needs to carry on its technique of growing globally, purchasing world-wide manufacturers and establishing revolutionary services and brands. Diageo redirects and creates a top range of wine, ale and brand-Ed superior spirits. The variety of superior manufacturers it creates and directs contains Captain Morgan bourbon, JB scotch whisky Tanqueray, Johnnie Walker whisky vodka Guinness stout In addition it also offers the submission privileges for the tequila manufacturers in a number of additional marketplaces and North America.

Friday, September 27, 2019

Video Games Research Paper Example | Topics and Well Written Essays - 2000 words

Video Games - Research Paper Example eless, the abundance of videogames and the challenging lifestyles of modern families make it impossible for most parents to monitor their children’s exposure to videogames. On the other hand, some experts claim that videogames have become the easy scapegoats for the growing number of disturbing social issues such as indiscriminate shootings. The following paragraphs will present a detailed definition of videogames, their advantages and disadvantages as well as the differences of the past and present videogames. According to the Free Dictionary online, a videogame is â€Å"any of various games that can be played by using an electronic control to move points of light or graphical symbols on the screen of a visual display unit† (farflex). Such visual display unit could be a personal computer or television screen. The same online dictionary further explains that a videogame is â€Å"an electronic game played by manipulating moving figures on a display screen, often designed for play on a special gaming console rather than a personal computer†. Such gaming consoles could be a wii, play station or Nintendo, gadgets that allow players to move the figures to execute the moves desired by the player. As a general rule, videogames are more of a mental game rather than a physical exercise. Although players need to move their hands in order to manipulate their game characters, they do not need to exert so much effort as they would in physical games such as basketball or football. In video games, the characters in the virtual world are the ones who need to do the â€Å"physical exercise† as the player manipulates then through the console. Therefore, the role of the gamer is to analyze and dictate the necessary moves of his character as displayed on the screen. The â€Å"safety† that videogames provide for players is making them more popular among parents and children. Parents often feel confident about their children’s safety when they know they are inside the house. This makes

Thursday, September 26, 2019

Assess the dangers for European TNCS wishing to focus entirely on Essay

Assess the dangers for European TNCS wishing to focus entirely on emerging markets for future business success - Essay Example In one way of saying, corporations are right in having such a perception. For example, in case of gambling, those who get straight into the game without paying adequate attention to rules and regulations as well as without studying tactics of other key players are more likely to incur huge losses. This theory holds true for transnational corporations as well. Nonetheless, investors who adopt proper measures to identify macroeconomic factors inherent to the emerging markets attain the capability to reach out to millions of customers and widen target customer base. A number of European transnational companies, such as, Vodafone and HSBC, have increased their stronghold in emerging countries such as, India and China, by simultaneously gaining access to cheap labour as well as a larger customer base. On the other hand, companies, such as, Ericson had failed to establish its presence due to strategic dysfunctions. Majority of these dysfunctions are consequences of various internal and external factors associated with emerging countries, which can prove to be immensely dangerous for European organizations, considering an expansion into these countries in order to achieve business growth (Henisz and Zelner, 2010). The relevance of this study lies in the fact that it highlights the relative risks and challenges in face of European transnational companies while considering an expansion into emerging economies. The most commonly understood definition of an emerging country is a low income economy with rapid growth, which utilizes economic liberalization as the primary stimulator for achieving further growth. Macroeconomic stabilization, revelation of administration monopolies to domestic and foreign competition and trade liberalization has in a combined way led to evolution of a new community in these countries, known as the middle

Jane Austen Northanger Abbey Essay Example | Topics and Well Written Essays - 1250 words

Jane Austen Northanger Abbey - Essay Example The novel traces the metamorphosis of Catherine Morland, the wide-eyed ingà ©nue, who mixes the imagined world of her Gothic novels with the reality of her existence, and her final rapprochement with the truth that life is different from what her imagination had portrayed it to be. â€Å"Northanger Abbey† on one level can be treated as a novel of manners, since it encompasses most of the traits that conform to this genre. The novel is a commentary on the life in nineteenth century England and much emphasis has been placed on the components of proper and improper behavior. The story itself is a kind of â€Å"coming-of-age† narrative, where we see the 17 year old Catherine Morland grow up from a wide eyed immature girl into the confident woman who knows how to take her rightful place in society. Catherine’s growth is not only concerned with learning, but it is a process of unlearning all that she has imbibed from the Gothic novels she relishes. She has to master the art of curbing her imagination and instead learn to grapple with reality. The social conventions of the time are portrayed brilliantly by Jane Austen in her works and in â€Å"Northanger Abbey† we see her outlook towards the custom of primogeniture, which she has dealt with in her other works too. Austen juxtaposes the profligate natural heir with a younger but more capable sibling, who is denied a part in the family fortune only because of a stroke of fate. In â€Å"Northanger Abbey,† the Tilney brothers are a perfect example of the absurdity of this law. Frederick Tilney â€Å"disobedient and sensual† heir apparent to his father’s fortune shows a complete lack of disregard to social conventions, directly in proportion to his unchallenged legal position as heir. (Popham , Sir John) Henry Tilney, on the other hand is more suited to carry out the proper management of the Tilney estate and also create stronger family bonds. The issue of primogeniture inheritance laws and

Wednesday, September 25, 2019

Is It Cheaper to Keep Inmates on Death Row or Execute Research Paper

Is It Cheaper to Keep Inmates on Death Row or Execute - Research Paper Example This essay will be outlining the varying opinions and suggestions for the arguments. One reason why it is cheaper to keep inmates on death row for life imprisonment than to execute them is because of the number of appeals that take place by the yet to be executed inmates. During the appeals, the tax payers bear the cost of hiring lawyers, which, when calculated, comes up to millions of dollars. In comparison, in case a person is imprisoned for life, the costs of maintaining the convicts can only run from 15-25 thousand dollars annually, which is approximated to be about one million after a period of 40 years. The costs of retaining a lawyer is more severe when the crime committed is a capital case, hence it will consume an amount of legal and maintenance fees. This is because the cases can take 20 years or more before any verdict is reached, which accumulates and adds up to the sum of maintenance which is hard with the worsening economic conditions (Trevor, 136). Another key reason w hy capital punishment like execution is being discussed and discouraged is the risk of convicting an innocent person. Majority of the convicts have been found to be innocent after DNA tests have been carried out. The costs of carrying out appeals are expensive as majority of the lawyers who handle such cases are well recognized and experienced, and they would require large sums of money to be hired. In some places in Texas, United States, it is difficult to find lawyers who will take up other cases as they view some of the cases as non- lucrative. This is despite the fact that statistics show that if one hires a good lawyer the chances of being sentenced to death are considerably less (Mutual, 165). Other costs that accrue from executions include costs resulting from a number of DNA tests, costs of relocating inmates into specialized segregated rooms as well as costs of hiring and training specialized guards to look after the inmates. Statistics in Europe have shown that the number of death sentences in the continent have gone down by 7% in 1999 to 15% in 2008, the reason being that a second chance can be achieved during life imprisonment. In addition to the complex appeals, procedures and tasks, a person who is well convicted has another chance or possibility of repeatedly applying for pardons which then adds up to the excessive appeals procedures. It has also shown that prosecutors in Dallas County have stopped asking for death penalties, instead they are requesting life in prison with the possibility of being pardoned after a period of 40 years. It is estimated that a return to execution rate of six per year would cost approximately 90 million dollars annually (Michael & Borg, 62). However, other people have a different view, arguing that death penalty is the only sure and open way to clearly indicate that justice has been done. They state that even though the case may take longer and large costs might be encountered, eventually justice will be accomplished . In support of this, a pro-capital punishment group led by Kent Scheidegger argues that if an effective appeal is brought, the whole process then must cost less and eventually justice can be obtained in the shortest time possible. The only way was to revamp the appeal process to take place more quickly so that the inmates need not spend more of their years before execution can take place (Hans, Klas & Villian, 56). According to California crime statistics, its appeal system produces a wait of about 20

Tuesday, September 24, 2019

Fixed Base Operator Essay Example | Topics and Well Written Essays - 2500 words

Fixed Base Operator - Essay Example Hence, gradually there was a shift in early decades to bifurcate the jobs between pilots and the technicians. Now the two are totally different fields and much more such fields have been introduced in support of operations. The rationale has been that each and every person in aviation field has a well-defined job and that it is interwoven to such an extent that all these fields work together just to keep an aircraft high up in the air safe. The airport is one of the most vital elements in our air transportation system. A well-equipped airport provides a variety of facilities for the aircraft and for crews and passengers. These include runways and taxiways, which may be lighted for day and night use; a terminal building with lounge areas for passengers, and possibly a restaurant and shops; automobile parking lots; ramp areas and hangars for aircraft storage; and maintenance shops for aircraft and avionics. In the United States, there are about 13,000 airports and 4,000 heliports (land ing sites for helicopters). About 5,000 of these landing facilities are used by the public. It may surprise you to learn that only about 650 airports are served by airlines; most of the Nation's airports are used by general aviation pilots and their aircraft. The atmosphere at these airports is usually a lot less hectic and pressured than the environment at a major airline facility. Some airports are owned by municipalities, states, counties, and cities. Others are operated as privately owned businesses. A fixed base operator (FBO) is a retail firm that sells general aviation products or services at an airport. The FBO may employ one or two people, or it may have as many as one hundred workers. One or more of the following services are offered: aircraft fueling; airframe, engine, and/or instrument repairs; avionics sales and service; aircraft modifications; flight training; ground school; aircraft rentals and sales; and air taxi service and charter flights. Student pilot training ha s been rising in recent years, as have sales of new general aircraft both of which have been traditional sources of income for many Fixed Base Operators. Services. The services offered by a modern FBO may include any or all of the following: Aircraft fueling, de-fueling and oil dispensing: This aspect is normally carried out by professionals from various oil companies under

Monday, September 23, 2019

In the book, The Descendants, what roles does stress play in their Essay

In the book, The Descendants, what roles does stress play in their lives Describe 3 stressful situations that Matt King, Alex - Essay Example One of stress is that her wife Elizabeth is so sick and is in a coma. For this reason he claims, â€Å"I am a the backup Parent†. Elizabeth had written a will that she be left to die in peace. This forces Matt to remove her wife from the life-supporting machine. Secondly, her daughter Alex reveals to him that her wife Elizabeth was having an affair with Brian. This stresses Matt so much that he finally confronts Brain and asks him about the secret affair. ‘Nothing is ever a woman’s fault!’ he snarls, defiantly. It also pains him to realize that his wife did not love him and had planned to leave him earlier even before the accident. The third stress that challenges Matt is the family land. Most of the owners of the landowners who are Matt’s cousin want the land to be sold. However, Matt does not want the land to be sold. He tells his cousins that he does not worry about their threats to make the matter a legal case. He then says, "I think paradise can go fuck itself." These challenges influences Matt’s life and for this reason he blames his wife for destroying his family. However, he finally agrees to forgive her wife and kisses her goodbye (Philip French). Matt solves his problems by forgiving his wife and kisses her goodbye. He also decides not to sell their ancestral land because this land means a lot to them. Moreover, the land values so less hence, the best solution is to keep it. Alex is Matt’s first daughter. ... She asks her father, â€Å"mom was cheating on you†? This caused a rife between the mother and daughter in this film. Another challenge is that Alex is a flirtatious beauty queen. She is obsessed with speed sports on land and water and their daughters. She is also a heavy drinker and drug abusing. She is very rebellious, intellectually precocious, foul mouthed and semi-delinquent. These are all bad habits that are stressing Alex. Alex fails to solve most her problems but she decides to forgive her mother. She also decides to forgive his father and live with his father but she does not stop her disastrous life style. She tells her father, â€Å" am really doing well dad†. Even though Alex is a drunk, she manages to stick with his dad and this enables her to keep her boyfriend is closer to his father, which solves the problem. Most of the time the father reasoned with Alexander’s boyfriend and asked him to take care of Alex. Scottie is a 10-year-old girl. She is Ma tt’s daughter. Her first problem is that her mother is so sick and is in a coma. At her age, it is so painful to realize that her mother will soon die after making her will that she dies in peace. It is painful for Scottie to see her mother die after the accident. Scottie is also the person who reveals to his father that her mother was having an affair. This is also quite a problem for Scottie to realize that her mother was not in love with his father and had plans of deserting his father for his lover Brian. Scottie is having a problem of parenting. She only has one sister whom she admires but the sister Alex is ill mannered. Interestingly, Scottie develops the bad manners that Alex has acquired. In one of the instances in the movie, Scottie is shown dancing provocatively in front of the swimming pool

Saturday, September 21, 2019

Information Systems Essay Example for Free

Information Systems Essay This facility is one of the most leading and innovative healthcare organizations. It provides a full spectrum of healthcare and wellness programs throughout North and South Carolina. Our diverse network of more than 650 care locations includes academic medical centers, hospitals, healthcare pavilions, physician practices, destination centers, surgical and rehabilitation centers, home health agencies, nursing homes, and hospice and palliative care. Carolinas HealthCare System works to improve and enhance the overall health and wellbeing of its communities through high quality patient care, education and research programs, and a variety of collaborative partnerships and initiatives. Carolinas HealthCare System is an outgrowth of a community hospital originally founded in 1940. Since that time Carolinas HealthCare System has grown into one of the nation’s largest and most comprehensive systems, with more than 48,000 employees, more than 6,200 licensed beds (acute care and post-acute care), and an annual budget exceeding $6. billion (comparable to many Fortune 500 companies). Premier facilities include Levine Cancer Institute, Levine Children’s Hospital, Sanger Heart Vascular Institute, CMC Neurology and The Transplant Center. Other specialties include maternity (regular and high risk), assisted reproduction, interventional oncology, radiation therapy, minimally invasive surgery, and many others. Through careful integration of services, Carolinas HealthCare System has built some of the nation’s largest accredited multi-hospital networks for treatment of stroke and heart attack. Ultimately, our success is determined not by the buildings we construct, but by the investment we make in the people and programs that bring each new facility to life. We are providing a broad framework of support that enables extraordinary professionals to bring caring, commitment, integrity and teamwork to a vitally important healing mission. The motivating force behind all of this activity is fulfilling our duty to meet community needs. Each of our hospitals is locally managed by a hospital administrator who makes ecisions that affect each hospital. Carolinas HealthCare System (CHS) is governed by a group of people who are dedicated to serving our community by providing the healthcare resources needed for our growing region. The Board of Commissioners and Advisors meets on a regular basis to review policies and procedures, as well as current and changing healthcare rules and regulations for our state and nation that impact how we provide these services. Below are the members of these committees. CHS uses electronic records which is called Canopy. Canopy is Carolinas HealthCare System’s electronic medical record program, formerly called (EPACT). It is one of our most critical strategic initiatives and a significant leap forward to bolster our ability to improve clinical outcomes, ensure patient safety, and enhance our delivery of quality care through technology. All physicians and mid-level providers will use the electronic system for tasks such as CPOE, Medication Management and Structured Electronic Documentation. Transcription services will not change. The information that is dictated now may be dictated on and after conversion to CPOE. The expectation is that dictation will not increase, but will decrease over time. The physicians and nurses all play a big part in the facility. They use the information systems to document the health concerns of the patients, and to also transmit the information to documents that can be easily read and understood. Many employees use the system to add, obtain, and program the patient records and personal information. Carolinas Healthcare System provides convenient outpatient programs in physical, occupational and speech therapies throughout Mecklenburg and surrounding counties. We are also leaders in the field of workers compensation and vocational rehabilitation, aiding patients at their workplaces and helping them regain work skills if an injury or illness interferes with employment. Functional Capacity Evaluations are used to ascertain if a patient may return to work successfully. Designed to accelerate each patients recovery efforts, our outpatient facilities are staffed by accredited specialists utilizing the most advanced equipment and techniques available. With an extensive network of outpatient centers throughout the region, we are always within reach of individuals seeking therapy, and skilled at providing the care, support and confidence vital to successful rehabilitation. The facility is very discrete with the way they access their records. Everyone has a to login to a secure network to bring up the sites for the employees to use. With more than 30 hospitals and more than 600 other care locations, CHS is strongly committed to robust electronic medical record (EMR) solutions. The goal is to guarantee that a patients most recent information is quickly and securely available to all the medical providers who need it. This enables everyone on the care team to better coordinate and personalize treatments. Every patient encounter is electronically documented. For that reason, physicians at any point of contact can quickly research and gauge possible drug interactions, avoid or treat allergic reactions, or judge the possible impact of previous injuries or surgeries. Having all of this information immediately accessible not only saves time, it helps a patients record speak for them if necessary. Carolinas HealthCare’s Information Services Department worked with emergency-department physicians and Cerner Corp. (NASDAQ:CERN), its electronic-health-record vendor, to design the single-order entry computer application. The streamlined order-entry process was piloted in 2011 at CMC-Northeast, a Concord hospital that has one of the busiest emergency departments in North Carolina. It was launched simultaneously with the rollout of the health-care system’s electronic-health-record initiative which features computerized physician-order entry. During the pilot, order entries were reduced by nearly 2. 5 minutes per patient. That will save more than 2,600 physician hours per year. This facility has many positives about the employees and the site. I would like to be a part of this facility so I could put my skills to work and help the community have healthier people. Some of the strengths about the system are that it is very secure. There is a login for every employee to access in order to get in. Some of the downsides are that many others may try to hack the system and breach every ones privacy. It is important to have a secure system to protect the patients’ rights and information. It is possible to obtain policies, procedures, brochures, and training at this facility. They even provide different schools to educate their employees, and the new individuals that want to pursue a career with them. This would be a great company for interested people to work at. It is very important that they show that their interests are in the wellbeing of their employees and newcomers.

Friday, September 20, 2019

Examining The Concept Of Hindu Law Religion Essay

Examining The Concept Of Hindu Law Religion Essay The phrase source of law has several connotations. It may be the authority which issues rules of conduct which are recognized by Courts as binding. In this context, source of law means the maker of law. It may mean the social conditions which inspires the making of law for the governance of the conditions. In this context it means cause of law. It may also mean in its literal sense the material from which the rules and laws are known. In this sense the expression means the evidence of law and it is in this sense that the expression source of law is accepted in Jurisprudence. Vijnaneshwar (commentator on the Yajnavalkya Smriti and founder of Mitakshara School) has called it Jnapak Hetu i.e., the means of knowing law. It is important to study the sources of law because in every personal legal system only that rule is law which has place in its sources. A rule not laid down or not recognized in the sources is not a rule in that legal system. The word Hindu first appeared in the  Old Persian  language which was derived from the  Sanskrit  word  Sindhu, the historic local designation for the  Indus River  in the north-western part of the  Indian subcontinent. A Hindu is an adherent of Hinduism. Hindu law is a set of personal laws governing the social conditions of Hindus (such as marriage and divorce, adoption, inheritance, minority and guardianship, family matters, etc.). It is not Hindus alone who must follow Hindu law but there are several other communities and religious denominations that are subject to its dominion such as Jains, Buddhists, Sikhs, Brahmo-Samajists, Prarthana-Samajists, the Virashaivas and Lingayats and the Santhals of Chhota Nagpur besides others. In Sir Dinshah F.Mullas Principles of Hindu Law, the learned editor has defined Hindu law in the following words: Wherever the laws of India admit operation of a personal law, the rights and obligations of a Hindu are determined by Hindu law, i.e. his traditional law, sometimes called the law of his religion, subject to the exception that any part of that law may be modified or abrogated by statute. Law as understood by Hindus is a branch of dharma. Nature and scope: In the article project, the scope will be restricted to finding out the sources of Hindu law, and critique on some of the definitional aspects of the sources and a general critique of the sources. Sources of Hindu Law The sources of Hindu law can be classified under the following two heads: Ancient Sources Under this would come the following: Shruti Smriti Digests and Commentaries and Custom. Modern Sources Under this head would come: Justice, equity and good conscience Precedent, and Legislation. Ancient Sources Shruti- It literally means that which has been heard. The word is derived from the root shru which means to hear. In theory, it is the primary and paramount source of Hindu law and is believed to be the language of the divine revelation through the sages. The synonym of shruti is veda. It is derived from the root vid meaning to know. The term Veda is based on the tradition that they are the repository of all knowledge. There are four Vedas namely, Rig Veda (containing hymns in Sanskrit to be recited by the chief priest), Yajurva Veda (containing formulas to be recited by the officiating priest), Sama Veda (containing verses to be chanted by seers) and Atharva Veda (containing a collection of spells and incantations, stories, predictions, apotropaic charms and some speculative hymns). Each Veda has three parts viz. Sanhita (which consists mainly of the hymns), Brahmin (tells us our duties and means of performing them) and Upanishad (containing the essence of these duties). The shrutis include the Vedas along with their components. Smritis- The word Smriti is derived from the root smri meaning to remember. Traditionally, Smritis contain those portions of the Shrutis which the sages forgot in their original form and the idea whereby they wrote in their own language with the help of their memory. Thus, the basis of the Smritis is Shrutis but they are human works. There are two kinds of Smritis viz. Dharmasutras and Dharmashastras. Their subject matter is almost the same. The difference is that the Dharmasutras are written in prose, in short maxims (Sutras) and the Dharmashastras are composed in poetry (Shlokas). However, occasionally, we find Shlokas in Dharmasutras and Sutras in the Dharmashastras. In a narrow sense, the word Smriti is used to denote the poetical Dharmashastras. The number of Smriti writers is almost impossible to determine but some of the noted Smriti writers enumerated by Yajnavalkya (sage from Mithila and a major figure in the Upanishads) are Manu, Atri, Vishnu, Harita, Yajnavalkya, Yama, Katyayana, Brihaspati, Parashar, Vyas, Shankh, Daksha, Gautama, Shatatapa, Vasishtha, etc. The rules laid down in Smritis can be divided into three categories viz. Achar (relating to morality), Vyavahar (signifying procedural and substantive rules which the King or the State applied for settling disputes in the adjudication of justice) and Prayaschit (signifying the penal provision for commission of a wrong). Digests and Commentaries- After Shrutis came the era of commentators and digests. Commentaries (Tika or Bhashya) and Digests (Nibandhs) covered a period of more than thousand years from 7th century to 1800 A.D. In the first part of the period most of the commentaries were written on the Smritis but in the later period the works were in the nature of digests containing a synthesis of the various Smritis and explaining and reconciling the various contradictions. The evolution of the different schools of Hindu law has been possible on account of the different commentaries that were written by various authorities. The original source of Hindu law was the same for all Hindus. But schools of Hindu law arose as the people chose to adhere to one or the other school for different reasons. The Dayabhaga and Mitakshara are the two major schools of Hindu law. The Dayabhaga school of law is based on the commentaries of Jimutvahana (author of Dayabhaga which is the digest of all Codes) and the Mitakshara is based on the commentaries written by Vijnaneswar on the Code of Yajnavalkya. Custom- Custom is regarded as the third source of Hindu law. From the earliest period custom (achara) is regarded as the highest dharma. As defined by the Judicial Committee custom signifies a rule which in a particular family or in a particular class or district has from long usage obtained the force of law. Custom is a principle source and its position is next to the Shrutis and Smritis but usage of custom prevails over the Smritis. It is superior to written law. There are certain characteristics which need to be fulfilled for declaring custom to be a valid one. They are:- The custom must be ancient. The particular usage must have been practised for a long time and accepted by common consent as a governing rule of a particular society. The custom must be certain and should be free from any sort of ambiguity. It must also be free from technicalities. The custom must be reasonable and not against any existing law. It must not be immoral or against any public policy and The custom must have been continuously and uniformly followed for a long time. Indian Courts recognize three types of customs viz: (a) Local custom these are customs recognised by Courts to have been prevalent in a particular region or locality. (b) Class custom these are customs which are acted upon by a particular class. Eg. There is a custom among a class of Vaishyas to the effect that desertion or abandonment of the wife by the husband abrogates the marriage and the wife is free to marry again during the life-time of the husband. (c) Family custom these are customs which are binding upon the members of a family. Eg. There is a custom in families of ancient India that the eldest male member of the family shall inherit the estates. Modern Sources Justice, equity and good conscience- Occasionally it might happen that a dispute comes before a Court which cannot be settled by the application of any existing rule in any of the sources available. Such a situation may be rare but it is possible because not every kind of fact situation which arises can have a corresponding law governing it. The Courts cannot refuse to the settle the dispute in the absence of law and they are under an obligation to decide such a case also. For determining such cases, the Courts rely upon the basic values, norms and standards of fairplay and propriety. In terminology, this is known as principles of justice, equity and good conscience. They may also be termed as Natural law. This principle in our country has enjoyed the status of a source of law since the 18th century when the British administration made it clear that in the absence of a rule, the above principle shall be applied. Legislations- Legislations are Acts of Parliament which have been playing a profound role in the formation of Hindu law. After India achieved independence, some important aspects of Hindu Law have been codified. Few examples of important Statutes are The Hindu Marriage Act, 1955, The Hindu Adoptions and Maintenance Act, 1956, The Hindu Succession Act, 1956, The Hindu Minority and Guardianship Act, 1956, etc. After codification, any point dealt with by the codified law is final. The enactment overrides all prior law, whether based on custom or otherwise unless an express saving is provided for in the enactment itself. In matters not specifically covered by the codified law, the old textual law contains to have application. Precedents- After the establishment of British rule, the hierarchy of Courts was established. The doctrine of precedent based on the principle of treating like cases alike was established. Today, the decisions of Privy Council are binding on all the lower Courts in India except where they have been modified or altered by the Supreme Court whose decisions are binding on all the Courts except for itself. A Critique on the Sources It is significant to note that the term Hindu is not defined anywhere in terms of religion or in any statute or judicial decisions. For the purpose of determining to whom Hindu Law applies, it is necessary to know who is a Hindu and none of the sources expressly state so. At most from statutes, we can get a negative definition of a Hindu which states that Hindu law shall apply to those who are not Muslim, Christian, Parsi, Jew, etc. and who are not governed by any other law. Hindu Law is considered to be divine law as it is strongly believed that the sages had attained some spiritual dominion and they could communicate directly with God form whom we get the divine law. But this is only an assumption and no concrete proof for the same is shown that the sages could communicate with God (whose very existence is challenged by atheists). Due to this, many communities are also suffering from the misapprehension or delusion that their forefathers and messiahs had revelations from God. Justice A.M.Bhattacharjee strongly states that according to him he cannot think that even a staunch believer in any divine existence, transcendent or immanent, can believe in the divine origin of Hindu law, unless he has a motive behind such profession of belief or has not read the Smritis or is ready to believe anything and everything with slavish infidelity. According to Justice Markandey Katju, Hindu law does not originate from the Vedas (also called Shruti). He vehemently asserts that there are many who propound that Hindu law originated from the Shrutis but this is a fiction and in fact Hindu law originated from the Smriti books which contained writings from Sanskrit scholars in ancient time who had specialized in law. The Shrutis hardly consist of any law and the writings ordained in the Smriti do not make any clear-cut distinction between rules of law and rules of morality or religion. In most of the manuscripts, the ethical, moral and legal principles are woven into one. It is perhaps for this reason that according to Hindu tradition, law did not mean only in the Austinian sense of jurisprudence and is objectionable to it; and the word used in place of law was the Sanskrit word dharma which connotes religion as well as duty. Although Dharmasutras dealt with law, they did not provide an anthology of law dealing with all the branches of law. The Manusmriti supplied a much needed legal exposition which could be a compendium of law. But according to Kane, It is almost impossible to say who composed the Manusmriti. The very existence of Manu is regarded to be a myth by many and he is termed as a mythological character. Many critics assert that the word Smriti itself means that what is remembered and therefore the validity or proof of the existing Smritis could be challenged. It cannot be said for certainty that what the sages remembered was actually what was propounded. Hindu law has generally been critiqued on the grounds that the Smritis and other customs were generally extremely orthodox and against the favours of women. Hindu society thus has always been a patriarchal society and women have always received subdued importance over men. Some also disapprove of the notions of caste-based system created by ancient Hindu law from which emerged the ill-perceived practices of untouchability, etc. The Smritis are admitted to possess independent authority but while their authority is beyond dispute, their meanings are open to various interpretations and has been and is the subject of much dispute. Till date, no one can say for sure the exact amount of Smritis which exist under Hindu law. It is due to the abovementioned problems that the digest and commentaries were established and various schools of Hindu law started to give birth. The modern sources of Hindu law such as Justice, equity and good conscience have been critiqued on the grounds that it paves the way for personal opinions and beliefs of judges to be made into law. We have seen catena of cases where the decisions of the Court have been criticised for want of proper reasoning. This also signifies the incompleteness of the laws which exist. The Supreme Court in most matters has ascertained the rules of Hindu law successfully but there are couple of cases where they have interpreted the rules in their own light. One of the gravest cases of the Supreme Court which deserves much criticism is the case of Krishna Singh v. Mathura Ahir. The Allahabad High Court had rightly held that the discriminatory ban imposed on the Sudras by the Smritis stands abrogated as it contravenes the Fundamental Rights guaranteed by the Constitution. However, the Supreme Court contradicted the above view and held that Part III of the Constitution does not touch upon the personal laws of the parties. In applying the personal laws of the parties one cannot introduce his own concepts of modern times but should enforce the law as derived from recognised and authoritative sources of Hindu law.except where such law is altered by any usage or custom or is modified or abrogated by statute. It can be submitted with ease that the above view is contrary to all Constitutional theories and is expressly in contradiction with Article 13. It is shocking to note that this judgment is yet to be over-ruled in express terms. Since the aegis of time, Hindu law has been reformed and modified to some extent through legislations but these reforms have been half-hearted and fragmentary. The problem with fragmentary reforms is that though reforms were made to change some aspects, their implications on other aspects were over-looked. For example, the Hindu Womens Right to Property Act, 1937, was passed with a view to granting property rights to women but its repercussions on the law of joint family was over-looked. The result was that fragmentary reforms through legislations solved some problems but resulted in others. Many people make the mistake of considering various text books written by erudite scholars as sources of Hindu law. This is because the Courts have decided many cases relying on these text books and quoted them for reference. For example, Mullas Hindu Law has been quoted by many judges. In Bishundeo v. Seogani Rai, Justice Bose giving the majority judgment stated that The rule laid down in Mullas book is expressly stated to be in cases where the position is not effected by a decree of a competent Court. The same has been the case with many other text books. It should be made clear that text books are not sources of Hindu law and the authors have no authority to lay down the law. Conclusion It has been seen that Hindu law has been critiqued for its orthodoxy, patriarchal character and does not bear a very modern outlook of society. There are many areas where the Hindu law needs to upgrade itself, for example, the irretrievable breakdown theory as a valid ground for divorce is still not recognised under the Hindu Marriage Act, 1955, and even the of Supreme Court have expressed their concern on this. The most valid concern is that the very definition of a Hindu is still not given in any of the sources. Statutes give only a negative definition which does not suffice the test of time. The very proponent that Hindu law is divine law has been challenged by scholars and atheists. There are many Smritis which are yet to be found according to Historians and many conflicts of opinions and interpretations have arisen for the existing ones, thus creating a window of ambiguity under Hindu law. There are also several areas where Hindu law is silent. Most of the ancient sources of Hindu law is written in Sanskrit and it is well known that in the present times there is a dearth of Sanskrit scholars. There is hardly any importance left of the ancient sources since the time the modern sources have emerged and been followed. It can be said that proper codification of Hindu law without room for ambiguity is the need of the hour. It can be said that where the present sources of Hindu law are uninviting the Legislature could look into sources and customs of other religions and incorporate them into Hindu law if it caters to the need of the society and meets the test of time.

Thursday, September 19, 2019

The Aboriginal People of Newfoundland :: American America History

The Aboriginal People of Newfoundland The Beothuk people of Newfoundland were not the very first inhabitants of the island. Thousands of years before their arrival there existed an ancient race, named the Maritime Archaic Indians who lived on the shores of Newfoundland. (Red Ochre Indians, Marshall, 4.) Burial plots and polished stone tools are occasionally discovered near Beothuk remains. Some people speculate that, because of the proximity of the artifacts to the former lands of the Beothuk, the Maritime Archaic Indians and the Beothuk may have been related. It is not certain when the Beothuk arrived on the island. In fact little is actually known about the people, compared to what is known about other amerindian civilisations, only artifacts and stories told by elders tell the historians who these people really were. Some speculate that they travelled from "Labrador to Newfoundland across the strait of Belle Isle, which at one time was only 12 miles wide. By about 200 AD the Beothuk Indians were probably well settled into Newfoundland."(Red Ochre, 8) The Beothuk were not alone on Newfoundland wither. The Dorset Eskimos, who came from Cape Dorset regions of the north around 500 BC also shared the island. They presumably had contact with the Beothuk, exchanging tools or engaging in battle. In any case the Dorset Indians died out leaving Newfoundland empty to the control of the Beothuk people who now had no enemies and a wide vast territory. The Beothuk, although part of the Algonkian family developed their own language and culture. The 400 words that are still known from their language prove their Algonkian heritage. The development of their culture was a great success. The success of the Beothuk people as a whole was in part because of their skills in fishing, hunting and travel. They were the "only amerindian group to navigate on the high seas."(Grabowski lecture Oct 4,`96.) This was because of the construction of their canoes. Normally paddling on the high seas is dangerous, but Beothuk canoes were so designed to with stand high waves and stay accurately on course. The canoes "were made of a frame work of spruce and then covered with birch bark."(Red Ochre, 9) They curved high at the sides and a sharp bottom acted as a keel. The high sides protected as a barrier from wave swamping the boat. Because of hunting expeditions on the Funk islands, 60 kilometres from shore, ocean travel was evident and sea worthiness was essential.

Wednesday, September 18, 2019

The Yellow Wallpaper :: essays research papers

â€Å"The Yellow Wallpaper†   Ã‚  Ã‚  Ã‚  Ã‚  Charlotte Perkins Gilman, was born and raised in Hartford, Connecticut, in the 1860s, by her mother. Charlotte Perkins married a artist, and shortly afterwards gave birth to her daughter. After the birth of her child, Charlotte was diagnosed with an nervous condition. Charlotte then committed herself under the care of Dr. S. Weir Mitchell, after the constant urging of her husband. The care from Dr. Mitchell, and her husband consisted of isolation and total rest. It was not long before Charlotte was driven to insanity due to these reprimands encourage by both her husband, and the doctor. Shortly after she fled the care of her husband and Dr. Mitchell, she moved to California, and began a career as a lecturer and writer on feminist topics(Gilman782).   Ã‚  Ã‚  Ã‚  Ã‚  In 1892, Charlotte Perkins Gilman wrote the most significant, and image-like story of her life, known as â€Å"The Yellow Wallpaper†. Gilman uses an unnamed narrator of the story. The unnamed narrator is purposely left unnamed; the narrator could be any woman, wife, and mother. Gilman paints a vivid picture of a woman who is demeaned, deprived and mad.   Ã‚  Ã‚  Ã‚  Ã‚  Gilman does not leave her readers with an over- powerful image of the woman. Gilman only conveys the image of a woman creeping around her room, who is suffering from anxiety and madness.   Ã‚  Ã‚  Ã‚  Ã‚  The woman is under the care of her husband, who is an physician. He locks her in an nursery in hopes that the confinement and rest will help aid her troubling nervous condition. The   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   woman seems to be losing her grasp and control over her own life, primarily because she is under the care of her husband.   Ã‚  Ã‚  Ã‚  Ã‚  As the narrator opens the story, the first striking image that the readers are presented with is the character John. The husband of the narrator, John, is described as â€Å"practical and extreme†. (Gilman,782). John refuses to accept his wife’s condition; he does not believe that there is anything truly wrong with her. The narrative states these comments about her husband. â€Å"You see he does not believe I am sick†! â€Å"If a physician of high standing, and one’s own husband assures friends and relatives that there is really nothing the matter with one, but temporary nervous depression, a slight hysterical tendency, what is one to do?†(783).   Ã‚  Ã‚  Ã‚  Ã‚  The narrator submits to the will of her husband. She gives into his ideas regarding what is good for her and her nervous condition.

Descriptive Essay - The Pier :: Descriptive Essay, Descriptive Writing

Naples, not the most exciting place on the planet. No, people have seemed to conclude that Naples, FL is the place to go for a nice, relaxing retirement. And I have to agree, they are right. Naples is a place filled with tee times on golf courses, lunches at country clubs, longs walks along the beach and a casual stroll on the downtown sidewalks, sipping on a frappacino, all accompanied by sunny, cloudless days. So, what is a teenager to do? Despite the â€Å"elderly-friendly† appeal, Naples has proved to be somewhat teen-friendly. Usually, we have to rely on our own imagination for entertainment. And depending on which teen you are talking to, the entertainment level can go from fun, to just plain crazy. The only problem that seems to arise around here is that of location. Where exactly do you go to have fun? I personally have relied on the Naples Pier for a place of amusement. The Pier is a simple structure; basically is a twelve foot high boardwalk jutting out about seventy yards into the Gulf of Mexico. The Pier is the place for lovers to stroll and for fisherman to share their tales. For my friends and me, it has everything from a simple meeting place to a center for deep conversation. Sometimes we went there for the simple reason to watch the sun set, or we would just lie on the benches, staring up at the stars just talking. We have talked about everything, from theology to what animals we would like to be reincarnated as. The Pier has also been home to some crazier doings, from the spotting and naming of dolphins, to making fun of tourists in a loud fashion to actually jumping off the edge and into the water below, which in now prohibited.

Tuesday, September 17, 2019


Small tutorial groups for Individual discussions each eek (â€Å"Questions of the Week†) Welcome to Astronomy/Origins 2803 Your instructor: Dry. Christine Wilson – astrophysics, relativity, cosmology – Keep an individual Journal on the Avenue to learn site -Respond with your thoughts and questions (through the Avenue site) to the weekly topics Jeremy Webb (Head TA) Special guest lecturers & a team of excellent Task! Your tutorial group meetings start Swept. 10th! A bit about me – Professionally I am an â€Å"observational astronomer†. My main interests are gas and star formation in galaxies.I work primarily with radio and far-infrared data. A bit about the course – Vie been a professor at Master for 22 years. – Focus on big questions in physical sciences (with no math!! ): – Last year I was on sabbatical working with the Tacoma Large Millimeter Array (ALMA) in Santiago, Chile and in Charlottesville, Virginia. – The chance to discuss the big, fundamental questions of science – space and time, the universe on large scales, the big bang, dark matter Marking Scheme more details provided on Avenue Site 35% Final exam 15% 4% Clicker questions 22% Project 14% Participation in tutorials (not Just attendance!Individual Journal First Mark in the course comes from logging into Avenue to Learn â€Å"Tutorials† are a key component of the course tutorials start in the first full week of classes (10th) make sure you have signed up for one! ** account for a significant portion of your final mark switching of tutorial sections can only be done with Solar Log onto Venezuelan and introduce yourself to the rest of your tutorial section and introducing yourself to the rest of your tutorial group! Deadline – September 1 5th Avenue to Learn Astronomy 2803 / ORIGINS 2803 Tutorial groups start Swept 10th.Here's how they work: – The discussion â€Å"question of the week† will be announced b eforehand on Avenue – Think about it overnight and come to your tutorial group ready to discuss it – thoughts, reflections, conclusions, further questions. – Your TA will set up the question and divide you up into smaller discussion groups for half the period. Then, each subgroup summarizes its conclusions – final round for general discussion. What you'll find on the avenue page: – Course Materials (outline, detailed marking scheme, project lists) A discussion area for your tutorial group – Place to write your Journals (only your TA can see your entries! (more details to come) – Calendar of important dates – Place to ask questions Click on Content ‘-Clickers -Register using your MAGIC!!! (not student #) -Write down your clicker serial number somewhere, it will wear off! Discussion topic for next weeks tutorial meeting (tutorial groups start next week! ) What are the ethical implications of colonizing Mars or other places in the Solar System? Should we do it? What do you think about the Mars One Idea?

Monday, September 16, 2019

Internship Report on Ific Bank Ltd

1. 1. INTRODUTION Internship is an integral part of BBA program in Rajshahi University. This program is actually a juncture of academic and professional life dealings. It is for to get some experience of practical work environment and also be familiar with that. It is like job also. For coordinating my internship I have placed in IFIC bank ltd, Rajshahi Branch. there are number of section. Accordingly I will work all of the sections. I will devoted my utmost effort and attention to learn the banker’s functions.After completion of the internship I will render my all knowledge to present the report on â€Å"corporate, retail & SME banking section of IFIC bank ltd. The report divided in to five Chapters. 1) Introduction 2) Research methodology 3) Organization 4). swat analysis 5) Conclusion. In the organizational part I will incorporate a brief overview of the organizations profile, bank’s mission ,management structure, HRD, functions, ownership pattern, foreign correspon dents and overseas operations and benefits provided to customers by the organization. Branch operation part will describe the product and service provides to customers by a branch. 1. 2.ORIGIN OF REPORT The BBA program conducted by Rajshahi University was introduced in order to provide a number of fresh pgraduates in business sector; this program has been designed to facilitate the students and the executive to provide basic theoretical knowledge and practical in the job activities in the context of Bangladesh. Since the BBA Program is an integrated, practical and theoretical method of learning, the students of this program are required to have practical exposure in any kind of business organization last term of this course. This report on practical orientation has been originated above thinking. 1. 3 SCOPE OF THE STUDYI have been assigned in the IFIC Bank Limited, Rajshahi branch. And thus paved me the way to get myself familiarized with the banking environment for the first time i ndeed. I have had an opportunity to gather experience by work. The area of concentration of this report is confined in investigating different aspects of the banking transaction as well as problems and prospects and by this way an endeavor is made to give recommendations for removing the problems. 1. 4 . OBJECTIVE OF THE STUDY The main objective of internship is to earn practical experience about a definite subject it helps to active real knowledge and experience.This process of acquiring actual experience is called internship. The main objective is to introduce new-ways and means with the present knowledge in the pursuit of the solution of different problems. However, the objectives of internship may be described in the following ways: ? To explore different sides of an institution and judge theoretical knowledge concerning the institution ? To give the fulfillment of practical knowledge besides theoretical knowledge ? To show the actual situation of the institution to the public ? To know about the present situation of the institutions

Sunday, September 15, 2019

Macbeth Rupert Goold Film Review

Macbeth Rupert Goold Film Review This BBC production of Macbeth starring Patrick Stewart, Suzanne Burden and Kate Fleetwood is upsetting, unnerving, often horrifying, unforgettable, and very difficult with which to find flaw. Rupert Goold has a lot going for his production. First off is the key element of casting. Everyone here from Patrick Stewart and Kate Fleetwood to the small but key parts of Malcolm (Scott Handy) and Duncan are at the top of their game, bringing plenty of depth to these roles. Of course Stewart is the main attraction and he is very good. I like how we see from the beginning that the idea of ruling appeals to him, even if the idea of murder doesn't. This hint of ambition is the ‘seed‘ from which the whole story must grow. As the violence spreads, so does his intensity and paranoia. Matching him however is Fleetwood as Lady Macbeth. She plays the noblewoman as wicked from the get go, greedy for power and willing to push her husband to do the unthinkable. Of course Lady Macbeth is soon overwhelmed by the world she created and Fleetwood plays those key moments leading up to the sleepwalking scene with great skill. Setting the story in this mythical 1950s in what appears to be a Soviet controlled country adds a bit of visual interest to the story. Goold keeps the setting industrial and sparse in nature. The war hospital where the story opens is appropriately battered & ruined. The end battle takes place in a bunker or an underground catacomb . Even the kitchen where several key scenes take place is utilitarian and cold. The few times you see any warmth is in the bedroom of Macbeth and his wife. But this scene is bathed in a sickly red light, warm but bloody. Little touches like the listening devices planted in the castle or the huge soviet style poster of Macbeth hanging in the banquet hall add an extra layer to the visuals. Changing the character of Macbeth from a general turned king into a general turned dictator works well. His paranoia, guilt, and need to kill any that stand in his way fit many of the stories we've heard about petty leaders and their violent reigns eg. Adolf Hitler. I also like the idea of having the three witches appear during the film in various disguises. First as nurses and later as cooks as well as servants. It feels like they are always watching and maybe manipulating events behind the scenes for their own amusement. It appears that some minor editing of the play has occurred here, but nothing too noticeable. The whole play flows well and moves along at a good pace, their was always something just waiting to happen so nothing was dragged.

Saturday, September 14, 2019

Aeneas and Jesus Essay

Roman ideal of pietas which Virgil’s Aeneas embodies the observance of what is due to the gods and men, and obeying one’s destiny (fate) or calling. In Virgil’s The Aeneid, Aeneas has no choice but to be devoted to the gods, while Jesus in The New Testament choices freely to be devoted to one god. Religion for the Romans was very tied up in ideas of obligations, not only to the gods, but to one’s family and nation as well. Aeneas preserves his sanity and the lives of his men, by stopping his own anxieties and desires to the demands of fate and the rules of piety. Religion in The Aeneid also involves making sacrifices and prayers to the gods. The idea was if you did that, the gods might like you and help you. The thing is they might also ignore you and mess up your life for no reason. Thus, when Aeneas tells Dido, â€Å"I sail for Italy not of my own free will,† he doesn’t mean that his fate is forcing him to go there. He means that he has an obligation (duty) to go there, which he is choosing to live up to. On the other hand, Jesus believes in one god. Jesus is completely devoted to his God and goes around teaching society about how good his God is. In the New Testament, Jesus has people or a following fully committed and devoted to God. The four Gospels describe Jesus’s life until his resurrection, and the remainder of the New Testament concerns itself with the community of followers of Jesus that steadily grows after his death. Concluding, Aeneas and Jesus are two different characters who have given their devotion to their own Gods. It was Aeneas’s piety or duty to carry his family with him to follow his devotion to the Gods. In contrast, Jesus uses his free will to teach us to follow his God. Aeneas has to sacrifice his free will to devote to his Gods because it is his fate while Jesus sacrifices himself voluntarily. ?

Friday, September 13, 2019

Business innovating Coursework Example | Topics and Well Written Essays - 250 words

Business innovating - Coursework Example ry passage point is referred to as a single locus that is able to shape and mobilize the local network and develop control over all transactions between the local and the global networks in market innovation context. Local network is the relationship between various agents in market setting in which optimization of gains is the central focus within the local market while global is the international perspective of the business innovation diffusion in regard to Actor-Network theory. Intermediaries can be defined as entities which make no difference and so can be ignored as they merely transport the force of some other entity more or less without transformation and so are fairly uninteresting. On the other hand, mediators are entities that multiply difference and so should be the object of study as their outputs cannot be predicted by their inputs. The two concepts are derived from actor-network theory. A typical example is silk and nylon and how they are defined in different societal

Thursday, September 12, 2019

Factors that Lead to Hyperinflations Essay Example | Topics and Well Written Essays - 1500 words

Factors that Lead to Hyperinflations - Essay Example To provide an empirical verification of hyperinflation phenomenon, a more focused study on the ravaging hyperinflation and its impacts on Zimbabwe are attempted in section 4. Some of the course correction that a country such as Zimbabwe requires to embark on to arrest its hyperinflation is presented in section 5, before section 6 concludes this essay. A number of economists have attempted to define inflation, in their own terminology. For professor Crowther, inflation is marked by declining value of money, and conversely the rising level of prices (197). Pigou observed that inflation occurs when money income expands more than proportionately to income earning activity (439). In general, inflation is associated with a state of abnormal increase in the quantity of money. Inflation is linked to the issue of too much currency in the economy (Hawtrey 60). For Coulborn, inflation is a monetary phenomenon where "too much money chases too few goods" (356). According to Keynes, inflation is caused by an excess of effective demand over supply (296). For Friedman, inflation is a process of steady and sustained increase in prices. Inflation, thus, is a monetary phenomenon characterized by high prices, and conversely falling values of money (17). Hyperinflation is a typical case of an extremely rapid growth in the general level of prices, las ting for a number of years. Although a rise in the general prices of more than 50 per cent is treated as hyperinflation, there is no well-defined threshold. All these definitions point to one basic point: When the quantity of money in circulation exceeds the total amount of goods and services in the economy, it results in extraordinary increase in prices which we define as hyperinflation. It may be noted that hyperinflation is also called a "runaway" or "galloping" inflation, where the quantum of money increases to an extent that its value declines to an incomprehensible level. Historically, hyperinflation has occurred in China, Greece, Taiwan, Austria, Germany, Hungary, Poland and Russia. In recent years, countries such as Chile, Argentina and Bolivia experienced hyperinflation. At present, hyperinflation in Zimbabwe is a great cause of concern for the economists as it continues to threaten the livelihood of its people. 3. Causes of Hyperinflation: 1According to Prof. Fisher, other things remaining constant, as the quantity of money in circulation increases, the price level also increases in the same proportion and the value of money decreases, correspondingly (45). 1In its rigid form, the quantity theory of money defends a strict proportionality between changes in the stock of money and the general level of prices. If M = stock of money in circulation, V = velocity, P = general price level, the theory states that the level of P depends on MV. Since V is assumed to be constant in the short-run, P and M are proportional to each other. Thus, if P represents the general price level, then 1/P captures the purchasing power of money. The implication is that when the stock of money increases, the value of money decreases, which reflects proportionately on the increase in general level of

Wednesday, September 11, 2019

Business Ethics and Leadership- Whistle-Blowing Essay

Business Ethics and Leadership- Whistle-Blowing - Essay Example To do this effectively, one also has to have a strong sense of leadership, vision and determination to continue moving forward with the ethical values which one believes are correct. Examining the several perspectives of whistle - blowing in an organization can also determine the ethical legitimacy that is a part of this as well as how it takes a specific sense of leadership to follow through with the situation. The Institution of Ethical Decision Making The current concept of ethics within businesses is now recognized as an institution. This is designed because corporations are expected to follow through with a code of conduct that assists with doing what is right and fair for employees and the general public. The institution began with the ethics that were associated with Enron and the complexities which came from the financial situation and deceptions which occurred. This was followed by several believing that a framework needed to be followed within corporations, specifically whi ch would create programs, guidelines and practices that would hold various companies liable for the actions which they were supposed to follow. The defined elements of this institution are based on the cultural and social expectations, relationship to politics and looking at withholding standards in real life situations which occur. By examining and contributing to these various expectations in the right manner, there is the ability to withhold the expectations through the performance of the company and the results which the public is able to look into (Ferrell, Fraedrich, p. 15). The framework which has been built with the institution of ethics is followed with the understanding of moral problems and how this creates specific responses from employees and to the public. The main response through the institution is based on ethical management, meaning that a company has to make specific promises to the community and follow through with these. More important, practices that would caus e harm to employees or the public are supposed to be prevented and hold to specific standards. While there are certain issues which don’t carry a difference between right and wrong, others are determined by the harm which it may cause, which becomes the basis for the standard business practices which are to be followed. While each business is able to withhold the standards and practices, there is also a direct association with others holding corporations accountable for actions which may become public at any time (Geva, p. 133). Ethics and Whistle - Blowing The concept of whistle - blowing is able to move up into an organization because of ethical standards which have been violated. These ethics are based on the institutional standards that are withheld by an organization and which are expected by the public. If there are violations of the employees, organization or to the public, then an individual has the right to point fingers at those responsible. Whistle blowing takes pl ace when an individual decides to point out the faults of a company, specifically with a focus on illegal, immoral or illegitimate practices that are taking place over the organization. It is expected that the response to the whistle blowing will be a large amount of publicity as well as mediation which takes place to resolve the issue. It is further expected that there will be sets of questions which are asked pertaining to

Tuesday, September 10, 2019

Global Performance Management of IHRM Essay Example | Topics and Well Written Essays - 3000 words

Global Performance Management of IHRM - Essay Example The paper’s primary objective is to explore performance management and all its challenges (Adler, 56, Aswathappa & Dash, 178). The present study primary aim is to increase understanding on the performance management practices of the existing expatriates. The study looks at the understanding of related contextual factors and the efficiency (Black, Mendenhall, and Oddou, 197). Descriptive findings earlier studies pictures and also expound on several new ideas For example; team goals. The fundamental practices of performance management influencing the effectiveness of the system were perceived (Cohen, 157). The key outcome is set performance goals of expatriate performance management. The formal performance evaluation leads to an increased process efficiency (Devellis, 187, Beck, 58). The results further show the international level of a company, hierarchical position of the expatriate as well as the business’s size. The expatriate task type and the organisational structure influence practices of performance management (Kraemer, and Thiemann, 197). Human Resource Management (HRM) is a business practice and academic theory that addresses the practical and theoretical techniques of workforce management. HRM is universal as per its processes, policies and strategies. HRM has replaced personnel management gradually (Kyi, 328, Stolt, 197). Developing and managing human resource in a global setting is increasingly referred to as a central challenge. The prevailing company tendency towards internationalisation, inter-company merging and global operation has gradually increased the necessity of expatriation. Expatriation is aimed to fill the skills gap, technology transfer and new endeavour launching. Expatriation has been increasing steadily worldwide, and the trend continuation is very likely (Windham International and NFTC, 187. Krausert, 379). Efficient and good management

Monday, September 9, 2019

Challenges of quantitative research Paper Example | Topics and Well Written Essays - 2750 words

Challenges of quantitative - Research Paper Example There are two kinds of research styles which are qualitative and quantitative researches. The values and norms of these researches are completely different (Thompson, 68-70). The application of methods which are used for applying these researches requires development of specific understanding. There have been negating views which supplement the importance of both the researches. Quantitative research methods are used by the researchers when they wish to make statements of situations which might take place in a population. This research style is based on probabilistic measures which form the basis of the theory. In this form of study the researcher has access to the data set of the population. Based on this data of the population samples are taken for pursuing the research. The concepts of data collection which form essential components of quantitative researches include sampling error method, random sampling and sampling bias method of data collection (Thompson, 68-70). Quantitative method of research is used specifically when the researchers base their studies on chance (or probability). In this report a discussion will be presented on challenges of conducting quantitative research. Specific application of research strategy based on IT education and its application for conducting a quantitative research will also be discussed. ... The analysis aids in measuring the ways in which a large population of people behave in various different situations (Bernard et al., 175-198). The quantitative data is formed on the basis of research techniques and gathering of quantitative data (Mahoney and Goertz, 227-249). The results of this data are measured as expressed in the form of percentages or either it is represented numerically, for example when the companies wish to calculate the overall brand awareness of the customers they use the quantitative style of research. The answer to this question which is a major purpose of this research will give numeric representation let’s say 15% of the respondents are familiar with the brand and its presence in the markets. The advantages of quantitative researches are that all the variable used which includes dependent and independent variables and the associated results of those variables can be analyzed independently. With the use of quantitative researches hypothesis can be tested very effectively (Smith, 6-13). The major drawback of using quantitative method of analysis is that huge sets of data are required for calculation. The collection of such huge sets of data requires a lot of work (Cohen, 155-159). CHALLENGES OF CONDUCTING QUANTITATIVE RESEARCH The challenges which the researchers most commonly have to face while conducting the researches are availability and lack of details, missing variables, relative sampling of large data and methodological limitation (Firestone, 16-21). 1. Availability And Lack Of Details Quantitative researches are criticized for lack of details as the researchers face difficulty in collecting the data. The quantitative research methods require finding public opinion with the use of

Statistical Methods in Economics Coursework Example | Topics and Well Written Essays - 1000 words

Statistical Methods in Economics - Coursework Example The scheme in particular was designed to favour the usage of bicycle for a short period usually less than 30 minutes. In addition, Transport for London believes that about 0.5% of all cycle journeys start or end at Queen Marys, Mile End docking station. With this statistics in mind, the main objective of this research is 1) estimate the average length of bicycle hire and 2) to estimate the proportion of journeys taking place from and to the â€Å"Queen Marys, Mile End† docking station. In order to carry out this research as a way of organization, section 1 will provide a brief explanation of how the research was be organized, section 2 will look at two unbiased estimators and use them to provide an estimate of: the average length of the bike hire and the proportion of bike journeys taking place from and to the â€Å"Queen Marys, Mile End â€Å"docking station. Section 3 on the other hand will look at the two confidence intervals that have a high probability of: capturing the average length of the bike hire and the actual proportion of bike rides taking place from and to the â€Å"Queen Marys, Mile End â€Å"docking station. Section 4 will detail a hypothesis test to test whether the average length of the bike hire is consistent with Transport for London expectation that the pricing scheme gives incentives to users to hire the bikes for no longer than 30 minutes. Finally Section 5 will evaluate a hypothesis test to test whether the proportion of bike rides taki ng place at the â€Å"Queen Marys, Mile End† docking station is greater than the 0.5% expected by Transport for London. Data containing the information was obtained from London transport. The stratified sampling was done. The data was divided into strata of 100 for 1000 samples then a simple random sampling was done so to give each area an equal opportunity representation. After that, the probability of success will be noted, and then 95% and 99% confidence level will be used to estimate

Sunday, September 8, 2019

The dialog between jonathan cullers essay and to the light house

The dialog between jonathan cullers and to the light house - Essay Example Stream of consciousness is the technique used by Woolf to explore the thought processes of the characters. However, Woolf does not employ it in the fragmented prose form that is identified with James Joyce. Instead she brings order within the disorderly working of individual consciousness by making her prose lyrical. Through apt and vivid imagery, Woolf is able to knit together the disjointed thoughts of several of the novel’s characters into a unifying whole. What emerge through this exercise are themes of human loneliness, insecurity, loss, anguish and longing. But the overall experience of the novel is far from tragic. To the contrary, the reader is taken on an intimate journey into the most personal and most inaccessible reaches of the character’s inner churnings. A successful cathartic effect is experienced by the reader through the linguistic virtuosity of Woolf. â€Å"Literariness is often said to lie above all in the organization of language that makes literature distinguishable from language used for other purposes. Literature is language that ‘foregrounds’ language itself: makes it strange, thrusts it at you – ‘Look I’m language!’ – so you can’t forget that you are dealing with language shaped in odd ways.† (p.28) Woolf’s prose style is exemplary in achieving this form of foregrounding. She accomplishes this through various stylistic and thematic features. Through lyrical exposition of inner monologues, Woolf deliberates on subjects as profound as ‘the meaning of life. The foregrounding of language in general and English in particular is evident from how it is made the only possible medium of communication. Moreover, one can see how the literary form of the novel itself is foreground even if not intended by the author. For example, the following is an illustration of a stream of consciousness which only works on

Saturday, September 7, 2019

Auditorium Music Testing Essay Example for Free

Auditorium Music Testing Essay Division of the music library into groups on basis of familiarity and likeability levels This output helps the programming team prune the play mix and help identify songs which should be played more/less Extended Objectives Besides the obvious output of segregating the songs into lists (basis which should be played more/less/discarded), AMT outputs are analyzed for higher understanding as follows: It gives us answers as to whether the city TG prefers regional music over Hindi or English music and hence, helps us form programming strategies. In addition, comparison of AMT output of two cities aides ground level understanding for the programming team which is helpful in designing the play mix. For example, comparison of Delhi vs. Mumbai outputs prove that Delhi audience tends towards Punjabi hits whereas Mumbai audience prefers more evolved Hindi Bollywood numbers with softer tempo. Over a period of time, understanding how music preferences vary over various Indian regions helps the station make more informed choices when launching in new markets.

Friday, September 6, 2019

Accounting Regulations Essay Example for Free

Accounting Regulations Essay Accountant Responsibilities By: Jennifer Koppelman March 11, 2014 Accountant Responsibility Accountants have responsibilities to many different groups such as their clients, the government and third parties. It is important that accountants act in a particular manner and have high ethical standards, integrity and professionalism. Accountant’s job responsibility is to validate financial statements and perform the duties in accordance with all the principles, standards and laws. Even though an accountant is hired by a company, they have a responsibility to many more people than just the company. Some of the people that accountants are responsible to, would be the companys management, investors, creditors, outside regulatory bodies, and the integrity of the financial markets. Accountants need to be consistent and constantly be carefully exercising due diligence and pay close consideration of the materiality of content (Accountant Responsibility). Accountants have a code of professional conduct that they should adhere to. This states that accountants should maintain objectivity and be free of conflicts of interest in the discharging professional responsibilities. An accountant in public practice should be independent in fact and appearance when providing audit and other attestation services. Situations where accountants will need to show objectivity would be when they are felt compelled to deliver bad news to a client or employer based on an analysis that they had performed (Colson, 2004). There are two different types of auditors; internal auditors and external auditors which have different responsibilities. Internal auditors have the main responsibility to develop statements that present the financial situation of a company in a fair way, meaning that as much disclosure as necessary to give a reasonable picture of the financial situation to any user having a claim to the knowledge. External auditor’s responsibility is to affirm that this has happened by issuing an opinion as to whether the financial statement fairly presents the financial position of that corporation (Duska, 2005). Accountant Responsibility to Clients Accountants have a professional responsibility to clients to keep their information confidential. The rule states that a member in the public practice shall not disclose any confidential client information without the specific consent of the client. This also extends to other accountants not directly involved with the client who obtain information through practice reviews or sanctioned disciplinary hearings to maintain confidentially. There are certain exceptions that facilitate compliance with other professional and legal obligations. Maintaining confidentiality is not only a professional obligation but also a legal obligation. General knowledge and expertise obtained through a client engagement is not considered to be confidential information (Cashell). Accountants have ethical responsibility to protect their clients, produce financial statements and tax returns that are to the best of their ability after performing proper due diligence. If there was an event that an audit would occur for a government agency they should represent their clients with professionalism. Accountants should always maintain the highest ethical standards. Accountants perform essential and critical roles in society. Accountants have responsibilities to all of those who use their professional services. The American Institution of CPAs has an official rule, Rule 301 states a member in the public practice shall not disclose any confidential information without the specific consent of the client. Accountant’s number one responsibility is to its clients, it is important that accountants do not disclose client information to anyone without the client’s permission first. There are consequences to the accountant if they do not keep client information confidential. It can also have a negative effect on the clients business, which will negatively affect the accountant also (ET Section 301 Client Confidential Information). CPA Responsibility to Clients Case Even when an accountant has the intention to warn others of pending financial harm the courts have held that accountants must not give any client information, client information should always remain confidential. In a case Wagenheim v. Alexander Grant Co the court ruled that Alexander Grant improperly divulged confidential information about their client, Consolidata Data Services, to other clients. Consolidata Data Services, an audit client of Alexander Grant performed payroll services for several of Alexander Grants other clients. Alexander Grant discovered that Consolidata Data Services was having financial difficulty; Alexander Grant warned their other clients to stop doing business with Consolidata Data Services. Alexander Grant argued that the other clients would suffer financial damage without warning them. The ruling was against Alexander Grant, the court said that there was no proof that Consolidata Data Services was in a financial hardship that they could not recover from. Which Alexander Grant had no legal right to inform third parties of the financial burden that Consolidata Data Services was in (Cashell, 1995). It is important that accountants keep client information confidential at all times. The accountant might not know the whole picture of a business and a company can state that they could have recovered from the financial burden but because the accountant may have told other clients that could ruin the reputation of the client and affect the business. It is always safer not to say anything in regards to the financial situations when you have an obligation to your client. Accountant Responsibility to Third Parties Accountants do not have as much liability to third parties as they do to clients. Accountants have a liability to third parties who are relying on the audit information, only if there is fraudulent conduct or proof of negligence would they be liable to the third party. When public accountants are done with an audit of their clients records and financials they put an opinion letter which sets forth, among other things, the scope of the audit and a professional opinion concerning the financial representations. Even though third parties may rely and act upon the auditor’s opinion, the auditor is contractually bond only to the client and usually owes nothing, no legal duty to third parties for negligence (Greene, 2003). Accountants need to be very careful when warning outsiders of a client’s fraud. Based on prior court cases, CPAs generally do not have an obligation to inform outsiders of known fraud unless if they remain silent they are becoming culpable themselves. It is a risky situation if an accountant decides to blow the whistle (Cashell, 1995). Accountants are generally not responsible to third parties in contracts because there is no privity of contract. However, accountants can be held to be a common law duty of care towards third parties in certain circumstances, despite that there is no contractual duties. Circumstances that give rise to such duty have been considered in a substantial number of cases in recent years and three general tests have been developed. One of the tests would be if there is foreseeability damage, proximity between parties and considerations of justice and reasonableness. Another test would be testing the assumptions of reasonability. If the court would take an incremental approach in comparing the relationship in any given case to previously decided cases in which a duty of care had been recognized or rejected. An accountant can be liable to a third party if the accountant knew or should have known that they were relying on the audit, only for fraudulent conduct and proof of mere negligence is not sufficient. If the accountant knew that the audit report for the client was intended to supply the information to a third party who would rely on the information. If the third party would be relying on the information in a decision concerning transactions involving the client and the third party (Professional Liability of Accountants Auditors). Duty to Disclose to Third Parties In some cases information should be disclosed to third parties but an accountant needs to be very careful and proceed accordingly. If it is detailed in their engagement letter, which is a written agreement to perform services in exchange for compensation then an accountant has a duty to disclose information. Once the letter is signed off on by an officer then the letter serves as a contract (Engagement Letter). In one case; Fund of Funds Ltd. v. Arthur Andersen Co. the CPA had a duty to disclose. Arthur Andersen was the auditor for two clients, Fund of Funds and King Resources Corp. King Resources Corp developed natural resource properties and agreed to be the sole vendor of such properties to Fund of Funds at prices no higher than those charged to King Resource Corp industrial clients. Arthur Andersen learned the agreement was not being met but failed to inform Fund of Funds. The court did rule that Arthur Andersen should have disclosed this fact to Fund of Funds because they had knowledge of the overcharges, knew the terms of the agreement that was being violated and the language of their engagement letter produced a contractual obligation to reveal that information. Another case involving duty to disclose, this one a CPA was found that he did not have a duty to disclose information. The case Gold v DCL Inc. , Price Waterhouse Co. informed DCL in December that they intended to qualify their audit report on DCLs financial statements. DCL was in the business of leasing computers and Price Waterhouse believed that their ability to recover their computer equipment costs was impaired due to the impending release of a new line of more powerful computers by IBM. In February, DCL announced earnings without mentioning Price Waterhouses concern and on February 15 Price Waterhouse was replaced. The court ruled that there was no basis in principle or authority for extending an auditors duty to disclose beyond cases where the auditor is giving or has given some representation or certification and the silence and inaction of the defendants auditors did not make them culpable. The courts reasoning that the CPA did not have to disclose was because the auditors had issued no public opinion, rendered no certification and in no way invited the public to rely on their financial judgment there was no special relationship that imposed a duty of disclosure (Cashell, 1995). Accountant Responsibility to the Government Different local, state and federal governments have different rules and regulations that accountants need to learn for the area and industry that they will be working in. This is important to find out and comply with the different regulations. This is part of an accountant’s responsibility to provide accounting services that are in compliance with the government regulations for your client’s particular industry. There may be different regulations for different industries so it is important to know which regulations are pertinent to your client. CPA for Responsibility to Government Case Some state laws might grant accountant client privileges, but these laws do not usually extend to a summons or subpoena related to a Federal Investigation by such agencies such as the IRS, or the SEC. In a case, Couch v. United States, the Supreme Court concluded that no Federal accountant client privilege exists and state created privileges do not apply to Federal cases. Before an accountant is responding to a Federal agency, the accountant should be sure that they are only responding to a valid and enforceable subpoena. In another case, Roberts v. Chaple, the Appellate Court ruled that the accountant violated Georgias statutory accountant client privilege because he provided information to the IRS without having been served a valid summons or subpoena. Some state privilege laws could also affect the ability to release information pursuant to a review of a CPAs practice. Firms are responsible for meeting and keeping client confidentiality obligations whenever state statutes do not clearly provide a confidentiality exemption for a peer review of a firms practice. Whenever an accountant is not sure on if information should be released it would be best to consult a lawyer and obtain legal counsel to ensure that they are not breaking any laws or violating any confidentiality agreements or obligations(Cashell, 1995). Conclusion Accountants need to be ethical and practice with the highest professionalism and ethics. Accountants have many responsibilities not only to the client that they are servicing but to the government and to third parties. Responsibilities are higher to clients then third parties but it is important to know when and where your responsibility for each is. If an accountant is negligent or not responsible to the parties when they should have been there are consequences. An accountants main responsibility is to their client, it is important to keep client information confidential at all times. Not keeping client information confidential can have a negative effect and consequences on the accountant and the client. It is important that accountants do not disclose client information without the permission from the client first. All accountants need to have and maintain the highest ethics, professionalism and confidentiality.