The Onions MagnaSoles Advertisement Analysis - 774 Words

With products such as Shamwow, Oxyclean, and the Bowflex, flooding our modern-day market, it seems as though today’s advertisement challenges the intelligence of the American populace with a single daunting task, to force people to stop thinking rationally. Intelligence is measured upon a variety of elements all stemming from rational thought; The Onion satirizes the seemingly infinite quantity of irrational thought in the world today, in an ad for a new and improved, $19.95 (plus shipping and handling), solution to any person’s foot problems. â€Å"MagnaSoles† depicts the gullibility of people by showing their reliance on various modes of the media to obtain information. In this case, lustrous qualities lure the customer, while other†¦show more content†¦Ã¢â‚¬Å"†¦harmonic energy field rearranges the foot’s naturally occurring atoms, converting the pain-nuclei into pleasing comfortrons.† These words were created by pseudoscientists t o convince us you will feel better by using recognizable sounding words. These words sound believable to everybody that isn’t a pseudoscientist as a result of hearing the familiar â€Å"-tron†, thus assuming that it is a widely used word. As a result of the general public being brainwashed for many years via advertisement, they turn off their common sense and pretend to be well versed in the language of the, oh-so-complex, pseudoscience. Hence, the advertisers for the miracle product, â€Å"MagnaSoles†, have successfully proven that jargon saves lives and adds credibility to any statement. Advertisement has been successful in their crusade to stop the spread of the heretical knowledge, but has done it in such a transparent way that it is now being cured by common sense. The Onion, in a witty and satirical fashion, successfully captures the lack of intelligence in the world of advertising. Unless, of course, the pseudoscientists say otherwise. Hamleton, George. Magna Soles. The Onion (2007): 32-32.

Essay on Legal Article Review - 2785 Words

* Article or Case Law Search Resource: Article or Case Law Search Grading Criteria Find an article or a current legal case involving one of the following: * A critical regulatory issue in health care * A critical regulatory issue specific to institutional health care ------------------------------------------------- Write a 700- to 1,050-word analysis of the article or legal case and prepare to present how the issue in the article or legal case relates to the nature, sources, and functions of the law. References Health Care Issues Brief- Acute Care (1997-2012). Retrieved from http://www.asha.org/slp/healthcare/acute_care.htm Changes Impacting Speech-Language Pathology Practice In An Acute Care Medical Setting†¦show more content†¦1. Aging Population * People are living longer. * End of life is being prolonged through medical advances and technology. * Different issues are being considered: quality versus quantity of life and risks versus benefits; e.g., eating for pleasure despite risks. 2. Acuity * Patients with acute illnesses are surviving longer due to expanded medical knowledge, available procedures and medical technology. Therefore speech-language pathologists are seeing patients with higher acuity levels. * Speech-language pathologists are being asked to address increasingly complex questions (e.g., managing a patient with dysphagia following a gastric pull-up procedure). 3. Advances in Medicine and Technology * Medical advances are leading to decreased sequelae after initial trauma/insult; e.g., sequelae of neurologic deficits following stroke are declining. * Surgical, pharmacological, and prosthetic interventions are reducing and replacing the need for behavioral therapy; (e.g., laryngeal surgery, tracheoesophageal prosthesis, Mestinon, thymectomy.) 4. Culturally Diverse Population * A more culturally diverse patient population is requiring providers to establish cultural competency by having improved knowledge of different cultural perspectivesShow MoreRelatedLegal Aspects of Diversity Article Review Essay900 Words   |  4 Pages Reference Forsyth, J. (2011, September 22). Bass pro shops accused of discrimination, racial slurs. Reuters. Retrieved from: http://www.reuters.com/article/2011/09/22/us-race-bassproshops- idUSTRE78L4K820110922 Bass pro shops: The story. (2012, March 01). Retrieved from http://www.basspro.com/webapp/wcs/stores/servlet/CFPageC?storeId=10151amp;catalogId=10001amp;langId=-1amp;appID=659 Read MoreFinancial Services Essay707 Words   |  3 Pagesfor 2017. It is hard to believe the year is already drawing to a close! Our holiday edition of the newsletter is one of our biggest. This month’s articles will stimulate our minds by providing timely commentary on recent regulatory developments and useful guidance on handling legal and commercial issues in practice. Let us begin with an article on the hot topic of ICOs. ICO stands for Initial Coin Offering. Editorial board member Andrea Beatty and her co-author Daniel Taha (Keypoint Law) takeRead MoreThe Death Penalty : Costly, Counterproductive, And Corrupting1678 Words   |  7 PagesBright, Stephen B.: The death penalty as the answer to crime: costly, counterproductive and corrupting; 35 Santa Clara Law Review 1211 (1995) Summary paragraph: In Stephen Bright’s article, â€Å"The Death Penalty as the Answer to Crime: Costly, Counterproductive, and Corrupting† Bright asserts that capital punishment does not work because it is racially biased, the quality of the lawyers and attorneys supplied by the state to poor defendants is unfair, and that the law system currently in place doesRead MoreRestraints Review Of Qualitative And Quantitative Studies1517 Words   |  7 PagesRestraints Review of Qualitative and Quantitative studies The purpose of this paper is to critique the research article, Mohler Meyer’s â€Å"Attitude of nurses towards the use of restraints in geriatric care: A systemic review of qualitative and quantitative study 2014. The incident I am going to discuss in this paper is of Mr. P., an 85-year-old man, admitted to this facility about 4 months ago. His history includes coronary heart disease, cataract, dementia, hypertension, macular degeneration andRead MoreCase Study : Good Or Service773 Words   |  4 Pagesbecame tilted. Gulash brought suit, alleging that Stylarama had violated several provisions of Article 2 of the UCC. Is this transaction one involving goods, making it subject to Article 2? Gulash v. Stylarama, 33 Conn.Supp. 108, 364 A.2d 1221, Web 1975 Conn.Super. Lexis 209 (Superior Court of Connecticut) (Cheesman, 2010, p. 292). Introduction This review will address several issues associated with the legal, business, and ethics related to the case. First, it will address the legality of the caseRead MoreLegal Issues of Performance Management1106 Words   |  5 PagesLegal Issues of Performance Management Legal issues associated with a performance management system can vary, but as Herman Aguinis states â€Å"performance management systems that are fair and acceptable to the employees are also legally sound† (Aguinis, 2013). The following paper will review some of the most common mistakes found in performance management systems that allow for legal implications to take place. The primary focus will be directed towards procedural standardization and implementingRead MoreAn Essay Likely About Nothing1334 Words   |  6 Pagesfor human subject protection? a) The Public Health Service (PHS) syphilis study b) Nazi medical experiments c) Jewish chronic disease study d) Obedience to authority study (Milgram study) 160) IRB continuing review of an approved protocol must: a) Must occur only when the level of risk changes. b) Occur at least annually. c) Must be conducted by a convened IRB. d) Include copies of all signed consent forms. 161) A subject in a clinical research trial experiences a serious, unanticipatedRead MoreManaging Customer Perceptions of the Business Environment for Competitive Advantage1743 Words   |  7 PagesPredrag Basic BA 656 01/16/2011 Article Critique: Managing customer perceptions of the business environment for competitive advantage By: Toni Hilton, PhD Westminster Business School, UK and Warwick Jones, PhD University of the West of England, UK Journal of Customer Behavior, 2010, Vol. 9, No. 3, pp. 265-281 Article Summary Per Bendapudi and Berry, the environmental influences consumer behavior but does not influence consumers’ trust. Organizations have to research extentRead MoreCompetency And Competency For Stand Trial986 Words   |  4 Pages[Electronic Version]. Applied Psychology in Criminal Justice, 2(3), 82-113. Summary: This article was written by Randy K. Otto fir the journal, Applied Psychology in Criminal Justice. The subject of this article is to review the legal framework regarding competency to stand trial, or competency to proceed, as it pertains to our current court system, provide a recommend format for competency evaluations, and review special topics and/or related issues. Competency to stand trial is defined as â€Å"the abilityRead MoreWhat Are The Two Primary Functions Of The U.s. Constitution? Essay871 Words   |  4 PagesS. Constitution is to protect individual’s rights from governmental overreaching. 2. What is the power of judicial review, and why is it so important to our legal system? -The power of the judicial review is â€Å"A court’s power to review statutes to decide if they conform to the U.S. or state constitutions†. It is important to our legal system to have the power of the judicial review as a tool to the disposal of the courts when conflicts arise within the law or constitution. 3a. Read the excerpts

The Impact of Internet on Politics free essay sample

Impact of Internet on Politics The use of internet in the 2004, and most recently in the 2008 elections was so huge due to its role. The internet has significantly changed the political process because it allowed candidates and voters to connect and gain access to political process in a fashion not previously available. Facebook, Twitter, MySpace, and candidates own social networking sites, such as Senator Barack Obamas MyBarackObama. om and Senator John McCains McCainspace, were used during the 2008 presidential elections campaign to connect to the voters, raise funds, post campaign ads, organize meetings. This usage of the internet has enhanced the degree of participation of interested ordinary citizens and small interest groups in politics. It also gave the average citizen the opportunity to be engaged politically via airing opinion on platforms including YouTube, iTunes, and Facebook by uploading personal videos in support of or against a candidate. Based on the result of the research by Pew Internet American Life project on the role of internet in the 2008 elections, Some 74% of internet usersrepresenting 55% of the entire adult populationwent online in 2008 to get involved in the political process or to get news and information about the election. We will write a custom essay sample on The Impact of Internet on Politics or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page † These statistics are an indication of internet influence on the political process because it allowed and made it easier for more people to participate in political activities. In recent years, blog sites have been the avenue for political discourse on the internet, they have reshaped the way politician, and the populace approached the political process. Candidates are now turning to the use of blog as evident during the 2008 presidential election, when all candidates maintained a blog site, for example, Senator Hillary Clintons blog. hillary. com, Senator Barack Obamas my. barackobama. com, and Senator John McCains www. johnmccain. com/blog. Candidates used it to update and inform the public and supporters of their views of current events and issues that are important to them, which enabled candidates to be more transparent and communicative. According to ABC news report, in the second quarter of 2003, Gov. Howard Dean raised $7. 6 million toward his 2004 presidential election campaign through the internet. This was a huge amount for a candidate that lacked a traditional fundraising network. Fundraising for the 2008 elections through the internet was more successful compared to previous elections. Jose Antonio Vargas of Washington post Obama Raised Half a Billion Online report states that Triple O, Obamas Online operation revealed that, 3 million donors made a total of 6. 5 million donations online adding up to $500 million. This online donation is more than 80 percent of the record-breaking $600 million raised during the entire campaign. The affordability and easy access of the internet compared to older technology enabled candidates to reach more people faster at nearly zero dollar and also allowed individuals to react quickly, directly, anytime, and anywhere. For example, Jose Antonio Vargass report also quotes data from OPOs Online Political Operatives below Obamas e-mail list contains upward of 13 million addressees. Over the course of the campaign, aides sent more than 7,000 messages, in total more than 1 billion e-mails landed in inbox. In future elections, candidates successes at the poll might be determined by their ability to successfully use the internet to reach out and connect to broader audience, as it contributed to President Barack Obama success at the 2008 election. Older technology such as radio and television are still relevant but the internet also played a major role in the recent political process because it enhanced the participation of all and sundry during the 2008 elections. Work cited http://abcnews. go. com/sections/politics/TheNote/TheNote_July16. html http://www. pewinternet. org/Reports/2009/6The-Internets-Role-in-Campaign-2008. aspx Obama raised half a billion online can be found http://voices. washingtonpost. com/44/2008/11/20/0bama_raised-half_a_billion_on. htm

Analyses Of The Nanosonics Matter And Its Usage In The Auditing Field

Question: Discuss about the Analyses Of The Nanosonics Matter And Its Usage In The Auditing Field. Answer: Introduction Auditing standards for an auditor is like a holy book. All the ones involved in the auditing field have to obey the standards, Negligence and breach of any rule of the auditing standards will result in serious violation and strict actions. All the techniques and the policies that are required by an auditor to follow in order to carry an audit of the financial statements are inscribed in the auditing standards (Elder et. al, 2010). When a new auditor is hired then it is his duty to write to the outgoing auditor in order to gain knowledge about the audit he is going to carry on so to eliminate any sources of vulnerability against his professional career and his accolades. All the audit plans made should be clear, concise and infallible and should be in direct consideration with the points mentioned below. The plan shall include the following steps: The first work in the to-do-list involves interaction with the outgoing auditor which ensures that the company is fit to join and has no discrepancy in the previous financial statements. The second step to follow is that the incoming auditor writes a letter to the company management about his personal terms and conditions. Only upon approval by the management, the auditor is hired. This is a process to set up friendly relations with the company management as per the auditing standard 210. The auditing plan to be taken up is decided by both the auditor and the management with mutual agreement by both the sides (Fazal, 2013). Key Information: Gaining an understanding of the client As mentioned earlier, the auditor and the management have to agree upon some terms and conditions and also some plans which makes the deal valid. In the early stage of the auditing, the auditor thoroughly checks that the policies and the processes taken up by the company are suitable, in respect to the auditing standard 220. As the audit of the financial statements are carried on by the auditor, it is the duty of the appointment partner to see that all the policies are well-understood by the auditor and he works within it (Baldwin, 2010). The appointment partner must also see that the policies taken up by the company are positively used and applied by the auditor. The transparency of the financial statements should also be checked by the appointment partner. The compilation of the audit is done in consideration to the auditing standard 30. Paperwork presenting the auditing of the financial statements, troubles that can rise if the auditing papers are lost, and the copyright of the papers are some of the key points that the auditing plan should include from the starting. The auditor need to get familiar and must thorough the policies that the company is following only after which the auditing must be allowed to get on track (Gay Simnet, 2015). Along with the policies it is also important to understand the mode and types of transaction and the auditing environment of the company. It is important that all information regarding the nonessential, first priority and the supportive laws are made thorough top the auditor (Cappelleto, 2010). The choosing of the auditing process is a much later work. First it is the duty and responsibility that to have clear knowledge of the conditions of the company and if material risk has been detected then it has been dealt with the laws of governance and only after full satisfaction that the company is not a fraudulent one and there is no case of any misstatements on the part of the company the auditor may start the process of auditing for the company. Nanosonics Ltd In relation to the audit plan of Nanosonics, several approaches must be taken into account. The company is primarily an innovator in the prevention of infection and for such purpose, its automated and unique EPR high-level disinfection device allows it set a new care standard in ultrasound practices of probe disinfection (Nanosonics, 2017). The companys inherent risk is already high in nature owing to its volume of risky activities that can also cause damage to the third parties. Besides, the scale of operations of the company is also higher in nature that can result in possibilities of errors, misstatements, and frauds within the organizational framework. This is the reason why traceability is needed in documenting and monitoring equipment reprocessing. As an auditor, the records maintained by the company cannot be relied upon and therefore, proper vigilance is needed as well. The appointment letter to the auditor includes the wage that the auditor will be provided. The auditing process is accepted with a positive feeling by both the sides which proceeds to audit planning. Skilled work and processes in the field of auditing is appreciated but keeping the basic techniques intact is also very important, and one of the basic functions is to question the employees of the company. Questioning the employees would give the auditor a transparent view of the framework and the working of the company at a large. The second basic priority is to effectively choose the auditing staff to carry on the processes. This includes the allotment of work to skilled professionals, non-skilled and the average-skilled workers. This step should be taken very precisely and with utter correctness (Geoffrey et. al, 2016). A weighed mixture of professionals can prove to be a very positive set to carry on the auditing processes. The following and creation of the to-do-list is very important once the auditing is started. Auditors can start with cash and bank account audit which is guaranteed to involve only minor expenses. As per the over-the-year records, it is seen that the cash and bank transaction have a hike and are increasing on a constant basis. Because of the above case the cash and bank transitions must be carried more attentively along with the bank reconciliations. Skilled processes, extended time is required in the case of cash and bank transactions audit. Financial costs showed a positive decline in the year 2017. This was marked by the issuing of payoffs, receipts and interest incomes. All this can be summoned up to say that Nanosonics is coming up as a huge success in 2017. Increase in dividend distributions along with increase in audit samples has also been seen as in comparison to the previous year. Mass volume with large chunks is involved now which can increase the threats of manipulations. Licenses obtained from various government authorities, permits and quality control boards should be the put up at top priority with systematic checking system (Nanosonics, 2017). Attentive checking of the purchases is recommended so that no imperfect material is bought at an exaggerated price. The account involving the data of assets and stocks should be paid attention in order to eliminate any manipulation that can be done in order to set the profit image high which is practically a discrepancy and false statement (Hoffelder, 2012). Five areas where there are risks related to material misstatements The report will now discuss five sectors where there are severe chances of high material misstatements. The type of audit and its timing is determined by some factors like purchase of property, plant, and equipment. All this is grouped under material account segment. High investments are seen in the company with respect to its pattern of business which involves expansion priorities because of which the property could have been bought. Not a very high difference in seen in investment figures this year as in comparison to the year 2015 in which the investments were also high. This will make the investments a threat stricken sector, where fraud, misstatement, and indiscretion are probable (Kaplan, 2011). Manual analysis of the assets bought or sectors were money is invested is a very significant bustle. Checking must also be done in these cases: The land deeds, matched with bank statements. Bills of plants and equipment purchased Requisition lists New sites or showrooms opened, and New franchise or expansion deal. Charging of proper depreciation. Intercompany or Intra Company transfers to related parties. These are the key points that are needed to be kept under utter surveillance. Materiality level The companys materiality level of investments is as follows: The value of investments that are undertaken during the year 2016 amounts to 9.5 million dollars. Furthermore, the balance of total assets at the end of accounting year amounted to $9925000 Level of materiality= 0.005% Hence, materiality= $ (0.005% of 9925000) = $496.25 Furthermore, impairment of intangibles is another risk factor for Nanosonics. The reason behind this can be attributed to the fact that there was no impairment of the same in both 2017 and 2016. Based on the accounting policies and estimates, intangible assets are examined annually for impairment if changes in situations signify that they may be impaired. However, except for goodwill, only the non-financial assets suffered impairment during the period. The carrying values of liabilities and assets can be influenced by the risk of material adjustment through the accounting estimates on share-based payments, deferred taxes, provisions, and employee benefit liabilities (Lapsley, 2012). Secondly, the transactions that are associated with related parties are also prone to material misstatements because it signifies relationship betwixt two parties that can influence the real value of transaction taking place between them. This can result in affecting the financial situation of the company (Nanosonics, 2017). In relation to Nanosonics, there are various related party transactions that have taken place within its framework. Besides, it can also be witnessed that the directors of the company still owe the huge amount of resources to the related parties that is not a good sign. Therefore, for future audit plans, such transactions with the related parties must count as an area of material risk and hence, additional auditing processes must be implemented to ensure that the financial situation is not negatively affected (Livne, 2015). Therefore, the level of materiality can be calculated as follows: Sale of products to the related parties= $2055438 Interest charged= $1115 Purchases of goods from such related parties= $255861 The total value of transactions with the related parties = $2312414 Materiality level= 0.005% Hence, materiality= $(0.005% of 2312414) = $115.62 In relation to the aforesaid, powerful internal controls are required in such segment because there are higher possibilities of embezzlement of funds owing to the interest of directors in such transactions. Thirdly, it can be observed that there is also a risk of miscalculation of foreign currency risk in the financial statement of the company (Nanosonics, 2017). However, the same can be utilized for self-interest purposes and there is a higher chance of embezzlement of funds in such scenario. Moreover, this is the reason why an audit plan can play a key role in protecting the company from such fund embezzlement. The income of $771000 has increased from $11000 and the same can be attributed to net exchange foreign gains on foreign currency forward options and contracts. Furthermore, the other income of $780000 of the company consists of $771000 of only foreign exchange gains that are a dubious scenario (Nanosonics, 2017). Such risk of foreign currency risk can result in an economic risk for the company. Besides, the net foreign exchange losses of the company in 2017 were $1032000 in comparison to $541000. Such variations in the computation of foreign currencies clearly shed light on the fact there have been miscalculations in the foreign currency currencies (Manoharan, 2011). Thus, the level of materiality can be computed as follows: Total other income= $780000 Income from net foreign exchange gains= $771000 Level of materiality=0.005% Therefore, materiality= $0.005%*771000= $38.55 Fourthly, it can also be seen that the company exerts too much dependence upon its portfolio of intellectual property. Such portfolio is crucial for saving the existing revenue streams of the company and protecting its business in the development of new products and entry into new markets (Merchant, 2012). Such reliance on intellectual property portfolio may have some costs associated with it and the company has failed to reflect the number of such costs in its annual report. This is a risk of material misstatement in the companys accounts because it does not offer true financial information about the performance and affairs that may not satisfy the requirements of stakeholders in making relevant decisions (Manoharan, 2015) Fifthly, it is observable from the annual report of the company that its inventories have increased in comparison to the last year. The number of inventories in the year 2017 amounted to $7728000 whereas it reflected $6935000 in the year 2016. The question is that the sale of goods and services of the company have also increased in comparison to the last year, which clearly shows that the level of inventories must have declined and not increased in comparison to the last year. The figure of sales amounted to $67507000 in the year 2017 whereas it depicted $42796000 in the previous year. Hence, such inflated value of inventories clearly shed light on the fact that a material misstatement has occurred and the company may have done it for its economic interests (Nanosonics, 2017). In simple words, the overinflated value of inventories plays a key role in exaggerating the total value of the stored goods and materials. In most of the cases, such overstated inventories are the reasons for u nintentional errors or fraudulent manipulations(Messier et. al, 2005). Thus, the level of materiality can be computed as follows: Total inventories= $77280000 Income from sale of goods and services= $67507000 Level of materiality=0.005% Therefore, materiality= $0.005%*77280000= $3864 The aforesaid evaluations are essential for the survival of an organization. Besides, audit processes and their effectiveness ascertain the benefits of overall engagement of audit plan. Therefore, such strategy is necessary because it offers a path for the partners to determine the audit plan for the company (Roach, 2010). Nanosonics is a huge company with the maximum amount of resources spent in research and development for the purpose of preventing infections. Such operation is very crucial in the current working environment because functioning for the benefit of the public is all what the stakeholders need. Besides, audit planning will still be required if the scale of operations is not higher in nature (Nanosonics, 2017). Nevertheless, audit planning prior to engagement is a strategy that can be followed by the auditors to enhance its effectiveness. Moreover, it assists a company coping up with all the challenges that persist in the current working environment. Identification of what can go wrong Intangibles Therefore, these estimates must be ascertained carefully and for such purpose, the base of such estimates must be carefully verified. Nevertheless, since the impairment of goodwill is absent in the companys financial, its fluctuations cannot be determined properly. Transactions associated with related parties Moreover, higher the engagement of an authority in a transaction, riskier it becomes to find out the same. Therefore, even if maintenance of strong internal controls is implemented, it will become simpler for the company to turn around the situation for the purpose of its self-interest (Matthew, 2015). Hence, additional audit processes must be undertaken together with an enhanced check on the scale of such transactions Risk of miscalculation of foreign currency Such risk is a further dimension of risk that offshore investors must take into account. Even though the risk of foreign exchange specifically caters to the undesirable movements that may result in losses, it can be beneficial for the company to benefit from such situations with the significance for additional value and beyond that of a pre-existing stagnant investment (Matthew, 2015) Portfolio of intellectual property Therefore, if the value of same was present in the financial statement of the company, it would have assisted in reflecting the materiality level of risk that can allow an auditor to plan corrective actions in contrast to the same. Inventories The company has easily attained the position of overinflating its inventory in order to affect its net income by exaggerating the net earnings for the accounting period. This material risk must be identified by the auditor because it can allow the company manipulate its accounts for its own interest and safeguard itself from legal actions (Nanosonics, 2017). Such evaluations require strict and enhanced audit plan that plays a key role in detecting such material misstatements. Moreover, if such risks remain unidentified, the company may attain the position in influencing other segments as well that can avoid stakeholders in making valuable decisions (Matthew, 2015). Conclusion Auditing standard 300 can be thought of as the godfather of the comprehensive processes mentioned above, which decides the planning of an audit of the financial report. In the early stages of auditing processes that is planning, the auditing partner and its staff accumulate and get familiar with the company and its environment. This helps to detect material misstatements related to the company article. The ending of the planning phase is followed by interaction with the management about the recorded data during the planning term and those charged with governance (Niemi Sundgren, 2012). If the management is lenient in such cases or the auditing partner finds out that association with the current company is harmful for its professionalism then it can choose to dump the company with a notice to the management. Investigative procedures and proportional loom should be the weapons of the auditor against risks and prior material misstatements. These are the comprehensive procedures prescri bed by various accounting and auditing which need to be followed by the auditing partner prior and in the duration of conducting any audit. References Baldwin, S. (2010) Doing a content audit or inventory. Pearson Press. Cappelleto, G. (2010) Challenges Facing Accounting Education in Australia. AFAANZ, Melbourne Elder, J. R, Beasley S. M. and Arens A. A. (2010) Auditing and Assurance Services. Person Education, New Jersey: USA Fazal, H. (2013) What is Intimidation threat in auditing?.[online]. Available from: https://pakaccountants.com/what-is-intimidation-threat-in-auditing/ [Accessed 6 March 2017] Gay, G. and Simnet, R. (2015) Auditing and Assurance Services. McGraw Hill Geoffrey D. B,Joleen K,K. Kelli S. and David A. W. (2016) Attracting Applicants for In-House and Outsourced Internal Audit Positions: Views from External Auditors. Accounting Horizons. [online] 30(1), pp. 143-156.Available from https://doi.org/10.2308/acch-51309 [Accessed 5 March 2017] Hoffelder, K. (2012) New Audit Standard Encourages More Talking. Harvard Press. Kaplan, R.S. (2011) Accounting scholarship that advances professional knowledge and practice. The Accounting Review [online]. 86(2), pp. 367383. Available from https://doi.org/10.2308/accr.00000031 Lapsley, I. (2012) Commentary: Financial Accountability Management. Qualitative Research in Accounting Management. [online]. 9(3), pp. 291-292. Available from https://doi.org/10.1111/1468-0408.00081 Livne, G. (2015) Threats to Auditor Independence and Possible Remedies. [online] Available from: https://www.financepractitioner.com/auditing-best-practice/threats-to-auditor-independence-and-possible-remedies?full [Accessed 6 March 2017] Manoharan, T.N. (2011) Financial Statement Fraud and Corporate Governance. The George Washington University. Matthew, S. E. (2015) Does Internal Audit Function Quality Deter Management Misconduct?. The Accounting Review. [online]. 90(2), pp. 495-527. Available from https://doi.org/10.2308/accr-50871 [Accessed 5 March 2017] Merchant, K. A. (2012) Making Management Accounting Research More Useful. Pacific Accounting Review. [online]. 24(3), pp. 1-34. Available from https://doi.org/10.1108/01140581211283904 [Accessed 5 March 2017] Messier, W and Emby, C. (2005) Auditing Assurance Services: A systematic approach. McGraw-Hill. Nanosonics. (2017) Nanosonics Annual Report 2017 [online]. Available from https://cdn2.hubspot.net/hubfs/2616865/Investor%20Centre%20-%20Annual%20Reports%20and%20Presentations/8045NANO_Annual_Report_2017_A4_Singles_Web_FA2.pdf [Accessed 7 April 2018)] Niemi, L. and Sundgren, S. (2012) Are modified audit opinions related to the availability of credit? Evidence from Finnish SMEs. European Accounting Review. [online]. 21(4), pp. 767-796. Available from https://doi.org/10.1080/09638180.2012.671465 [Accessed 5 March 2017] Roach, L. (2010) Auditor Liability: Liability Limitation Agreements. Pearson.

Faluche Lettres Specificites Flashcard

Faluche Lettres Specificites

Piute Indians essays

Piute Indians essays The Paiutes, or Piutes (pronounced PIE-oot), included many different bands, spread out over a vast region. They are recognized as some of the North American Indian tribes. They are usually organized into two groups for study: the Northern Paiutes and the Southern Paiutes. The northern branch occupied territory that is now northwestern Nevada, southeastern Oregon, southwestern Idaho, and northeastern California. The southern branch lived in territory now part of western Utah, southern Nevada, northwestern Arizona, and southeastern California. The Northern and Southern Paiutes spoke varying dialects of the Uto-Aztecan language family, related to the Shoshone dialect. The name Paiute is thought to mean true Ute or Water Ute, also indicating and ancestral relationship with the Ute Indians of Utah. The Paiute, are one of the best-known peoples of the Intermountain Great Basin area. Some Paiutes were nomadic, moving from place to place in search of game and wild plant foods. For the Paiute bands, their activities and whereabouts in the course of a year were dictated by the availability of food. They traveled a great deal, constructing temporary huts of brush and reeds strewn over willow poles, known as wickiups, which were similar to Apache dwellings. The first plant food available in the springtime was the cattail growing in marsh ponds. The Indians ate the shoots raw. Other wild plant foodsroots and greenssoon followed. Spring was also a good time to hunt ducks in ponds on the birds migration northward, and, in the highlands to the north the Great Basin, to fish the rivers and streams during annual spawning runs. In summertime, many more wild plant foods ripened, such as berries and rice grass. The Indians ground the seeds of the latter into meal. In the autumn, the primary food was pine nuts. The Indians collected them from pinon trees growing on the hills and plateaus rising above the...

Child abuse in Texas Research Paper Example | Topics and Well Written Essays - 1250 words

Child abuse in Texas - Research Paper Example Many cases have surfaced evidencing the extent of child abuse by family, relatives and even trusted acquaintances. Child maltreatment includes sexual molestation as well as use of a forbidden substance resulting in psychological or physical injury to a child. Children below the age of three are the most vulnerable to child abuse as they entirely depend on their parents and can hardly defend themselves from any harm. Parents expose their children to danger due to their lack of proper parenting education. According to (Libal 220), most parents aged 26-35 years old are likely to blame for the abuses. From parents to teachers and elders they exact corporal retribution and other means of punishment to inflict physical abuse. It also involves bullying in schools from senior students and schoolmates. The Texas government has created a department to oversee child abuse cases. If residents suspect any child abuse case, they are mandated to report to Texas Department of Protective and Regulatory Services (Diamond 1). The agency in an attempt to address child abuse by mandating professionals such as teachers, doctors day care employees as well as other state-licensed organizations that have personal contact with the children to report any concerns they may observe in to ensure safety of the children (Barriere and Feldman 1572). Texas law has provisions of criminal authorization for attacks, sexual molestation and all other acts that are committed against children leading to child abuse. Texas family Code provides for child protection from abusers. It forms the basis for criminal persecution of those who abuses or commits a crime against children. According to the code, abuse entails acts or omissions that risk or impairs a child’s psychological, physical and emotional as well as health advancement. The abuse includes neglect of health and physical aspects as well as

Management of medical equipment Essay Example | Topics and Well Written Essays - 2250 words

Management of medical equipment - Essay Example The researcher analyzed all the necessary stages involved in the two sub-cycles with the help of diagrams revealing the relevant stages involved in the two sub-cycles. The researcher also included the way utilization link together; thus reducing clinical risks. The researcher revealed the necessary management and legal actions that healthcare professions should take in order to reduce risks in the clinical setting. Lastly, the conclusion provided a brief summary of the managing medical equipment in the hospital. Management of Medical Equipment Introduction The rapid technology advancement has contributed to varied changes on the way health care providers deliver services in the contemporary society. Health care providers depend on the technology in disease mitigation, diagnosis, disease prevention, health promotion and other management care practices. Medical technology has driven the direction of healthcare services, and one is the primary factor for escalating costs in the health c are delivery system. Medical technology is seen as an effective tool for improving life quality of people across the globe. Therefore, managers should employ effective methodologies for managing medical technologies efficiently. ... chnology management requires coordination and organization of hospital activities, managers should manage medical technology across the life cycles in order to minimize risks. Management of Medical Equipment Lifecycle Acquisition Sub-cycle An effective way of managing medical technology in hospitals is through following a systematic procedure in varied stages starting from acquisition to disposal. This is essential because it will help in optimizing technology assessment, reducing costs, increasing utilization and readability in the acquisition process. It also improves the care quality through effective deployment of technology. This is through the use of quality assurance standards; thus reducing hazards by efficiently managing technology risks (Abdel-aleem and Wiley InterScience 2009, p. 112). This process happens once in the medical technology lifecycle until new medical technology is replaced, when it reaches the final stage of its useful life cycle as indicated on figure 1 belo w. Technology Assessment Acquisition Figure 1: Medical Technology Life cycle Phases of Acquisition Sub-Cycle a) Technology Assessment Technology assessment is a significant phase of acquisition, and it involves examining medical devices and the implication they have on the provision of quality services in the health care. It involves assessing the performance and security of medical technologies in the hospital. The main aim of technology assessment is to inform the policy makers in the clinical setup to adopt new technologies for better provision of healthcare services (World Health Organization 2003, p. 93). Medical technology is imperative because it offers valuable information for effective decision making reimbursement and implementation of new medical device. a) Technology Planning

Pentecostalism Essay Example | Topics and Well Written Essays - 2000 words

Pentecostalism - Essay Example Truly, many evangelical and fundamentalist Christians can be very disapproving of Pentecostal doctrine. Regrettably, numerous atheists equate "Christian Privilege" with "fundamentalism" and it is an outcome of customary Methodism. The dualistic principles which most describe Pentecostal churches and distinguish them from other Protestant factions are the conviction in the Baptism of the Holy Spirit in addition the follow-onto charismata (The Gifts of the Spirit are like talking in tongues). The conviction in charismata and Gifts of the Holy Spirit is centred on the book of Acts chapter 2 when the Holy Spirit visited the apostles (Maxwell 1998, 319). In the Pentecostal movement, the Holiness groups stressed what they termed as the â€Å"second blessing" bequeathed on those who experienced a jubilant conversion encounter. Some manifestations of this sanctification were via Gifts of the Holy Spirit, such as prophesies and glossalia. Others viewed such deeds, as unorthodoxy and this is point where Pentecostals deviated from the Holiness and Methodist churches (although initially many desired to remain members of their prime churches) (Walsh 2003, 54). Nowadays, strange ways like faith curing, talking in tongues and euphoric experiences are a feature of Pentecostal services. Pentecostalism emphasize upon the significance of individual devout experiences instead of specific principles — certainly, there is less accord amongst Pentecostals with respects to many of Christian canons apart from those of charismata and Baptism of the Spirit. Pentecostal philosophies commenced in the Bethel Bible College established by Parham, Charles F. in Kansas in 1900, are frequently considered as an extension of the theology and teachings encouraged by Parham and other with like mind Protestants of the time. Conferring to Parham's own recounts, on 1st January 1901, the first of his scholars started to display the "Gifts of Spirit" by talking in tongues (Mills 2007, 23). In the subsequent days more and more scholars started to act the same, attracting escalated attention to the college and Parham's philosophies. As an upshot, Parham brought into being what developed to be known as the "Apostolic Faith Movement," a communion of diverse churches which encompassed thousands of followers (Wilkinson 2009, 39). Another primary foundation of Pentecostal principles is the Azusa Street resurgence (1906) steered by William J. Seymour. Seymour was an apprentice of Parham's from another college that Parham had launched in Texas. Large multitudes showed up at Seymour's Azusa Street ministry in Los Angeles, branded by astounding healings and high devout gusto. Newscast reports then pronounce astonishment at the "lamentation’s of the believers" and â€Å"shocking â€Å"frolics of the services at night. Fundamental aspects of services at Pentecostal could be dated even earlier; for instance, a prayer mass in 1831 in London ensued in congregation speaking in tong ues and prophesising (Paul and Susan 1996, 10). Even if Pentecostalism is viewed as a current way of Protestantism, certain in individuals think that Pentecostalism ought to be regarded as separate from customary Protestantism. Protestantism was created as distinction from Catholicism on the foundation that the Bible only ought to be the basis of devout authority, instead of customary customs or the chain of command of church establishments (Mills 2007, 22). Pentecostal churches step beyond this through reliance not merely on the Bible, but furthermore upon personal and direct divine revelations that cannot merely enhancement Bible instructions, but still replace them. It is no wonder that Pentecostals are repeatedly held at close by customary Protest

Writing a personal career plan

Writing a personal career plan Currently as Marketing major, I plan on going into the business world upon graduation. From the skills Ive learn in college I will be prepare to jump into the marketing world, my goal is to obtain a career that I will enjoy; I would like to go become a product/brand manager. Product/Brand managers are in charge of the marketing and the development of products. Some of these products include items such as consumer products, automotive, high-tech, pharmaceutical, financial and other services. The main goal of a Product/Brand manager is to strengthening and manages the brands, because their decision affects the success of the business. Product managers most have strategic and tactical skills. They need to have Strategic skills so that they can assess the competition, market the product to consumers as well as plan the future of the product or brand. They need to have tactical skills to help develop promotion campaigns for the product so that they know what the customer wants and thinks about the product as well as keeping track of sales and talking to reps about the products. Personal Assessment I am a very hard working young woman. I will be obtaining my bachelors degree in marketing next year. I have had some work experience in my career path. Ive worked four years in the restaurant industry and from that I have obtain skills in suggestive selling, talking to people and the ability to asses a guest needs and wants. Ive worked as a brand ambassador and spokes model, so I understand the promotion aspect of brand awareness. Ive worked for the America Red Cross where I gain experience in talking to local business owners as well as doing some of the financials and billing As a brand manager you must have some insight into industrys current and past trends, consumer demands, and understand world of marketing. You have to be very creative and be able to think analytical. You must be able to pay attention to small details as well as be able to focus on big and small ideas. brand managers often function within a team, So you must be able to work in a team and brainstorm as well as be able to communicate your ideas clearly so other can understand. With my extensive classroom experience and life experiences, I am convinced that I will be a very successful and beneficial to a company. Throughout my education in the Eastern Michigan University marketing department, I have gained considerable experience that could aid me in an entry level position . In many of my classes, we have created Marketing plans for real-life companies to enhance product distribution and placement and product Image. As you know, a company that is effectively positioned will have a great response along with, in all of my of my work experience has been geared toward selling and serving customers. As a Server at a Ruby Tuesday and an intern at the American Red cross, for example, I have effectively interacted with people and learned to handle everything from complaints to compliments. I am confident that through my work experience and interpersonal skills, I can meet both the companys and consumers needs. I also offer strong computer skills and I am confident that I will make a significant contribution. Career Planning Early Career In my early career I will obtain a job as a assistant ran ambassador for a large firm, , an assistant brand manager may be appointed to optimize the success of the company. The assistant brand manager performs many of the same functions of the brand manager, the ability to multitask is extremely important in the position. An assistant brand manager can be working with multiple departments doing a variety of task within them; they also help the brand manager in making decisions that will contribute to the success of the brands competitiveness so you must have knowledge in production, marketing and distribution. In order to make it to the next position As a Brand Manager, I will have to be to have been working as an assistant brand manager for about three to five years, during this time I will have to go back to school to get my MBA. I feel like it will be very difficult trying to balance working long hours at work trying to show I can do the job with going to school. During this time at work I should be able to determine the needs of the brand and be able to create promotional campaigns. I will have to show my skills in the following areas interpersonal, management, and financial .As well as the ability to handle more responsibility, being able to work under pressure, and make smart business decisions. Classes, seminars, and workshops in marketing, market research, branding, advertising, and related areas will help me develop my skills as well as help me make important contacts. Mid Career As a Brand Managers will be working with various departments within the company which include the marketing, advertising, public relations, and art departments. I will be creating different types of campaigns to increase customers awareness of the brand as well as maximizing promotion. This includes broadcast and/or print advertising, point of purchase displays, public relations, promotions, sweepstakes and contests, Web promotion, e-mail blasts. I will be in charge of determining how monies the company uses its money to help increase sales. I will be in charge of deciding on if we should spend money on more research or advertising or changing packaging. The Brand Manager is in charge of the success of a brand. The decisions I make will decide if the brand succeeds or fails. The next stage of my career I will work my way up to senior brand managers. In order to accomplished this I will need at least 5 years of experience sand sometimes up to 10 years. I will have to have done a lot of work in advertising and have experience in leading a team. Advanced Career A senior brand manager is responsible for development of sales of the product and marketing of the product. I will need to have at least five years of brand management experience. I will be in charge of the future success of the brand. I will be responsible for completely marketing a product or service, everything from research and development through sales. I will be in charge of the advertisement, marketing research and distribution. I will supervise everything related to the brand and know everything about the brand and on competitive products. II will be responsible for the success of the brand. A senior product manager has a lot of responsibilities: the ability to work  independently and to make decisions that will affect others and the future of the brand is a must. You will also need to be comfortable making public presentations as well as the ability to interact with everyone within the organization. Conclusion I will have a lot of obstacle in my career. I will be learning constantly, attending seminars, performing research and continuing my education. I will be working long hours to ensure that the product/brand is a success. Hard work and dedication will help guide me in my career, and I look forward to the challenges and obstacles that I will have to face. Hard work really does pays off. References Reference one. Make sure that your references are double spaced and that you indent the second line of the reference. Also, the references should be in alphabetical order. DeLaat, J. (2007). Gender in the Workplace. Thousand Oaks, CA: Sage Publications. Evans, G. (2000). Play Like a Man, Win Like a Woman. Broadway, NY: Broadway Books.

Stalking Celebrities Essay -- essays research papers

The Stalking of Celebrities Stalking remains Hollywood's recurrent celebrity nightmare.1 Never before have we been able to know as much about a star as we do about a close pal. Thanks to publications and TV shows that cater to the public appetite for celebrity news, there's little privacy for stars. We learn the minor details of their lives--from an early schooling, to first kiss, last divorce, drug problems, hopes and fears.2 Celebrities on their own property are not safe from high-powered lenses, I will discuss what celebrity stalking is, why we should have harsher laws against stalking, and what the difference is between photojournalism and the paparazzi. I will prove that stalking celebrities just because there rich or famous is wrong. The law defines stalking as placing a person in fear of his or her safety, even without intent to carry out the threat.4 Being famous increasingly means living in fearSeventeen percent of the stalker's victims are celebrities.6 â€Å"Stalking of celebrities is not done by yo ur average autograph hound.7 The stalking behavior due to delusional disorders affects 3 out of every 10,000 people and only 1%-2% of all mental patients,† Dietz says. â€Å" But it is increasing as our culture promotes celebrities as the religion of the day.†8 â€Å"The knowing of the habits and secrets of celebrities has become a national obsession,† says James Swanson, a lawyer and author.9 There is roughly a dozen types of stalkers. Obsessive love motivates most celebrity stalkers, followed by erotomania--a person believing that he or she is loved by someone famous. Can't celebrities just put in a security system, hire a few body guards, have their fan mail checked and relax?10 It's not that simple. â€Å"There's a lot of terrorism involved in stalking that is life-altering,† Lane says. â€Å"Once you live in fear, you lose trust in people and become more isolated. It hangs with you for the rest of your life. That's a very high price to pay for fame.à ¢â‚¬ 11 Where stalking is concerned, society, it seems, wants to keep it a personal matter. Perhaps due to the mostly domestic context of the crime, most people rely on the out of sight, out of mind approach where stalking episodes are concerned. Cases are viewed as â€Å"lover's quarrels† or â€Å" personal matters,† and other people (often including law enforcement officials) choose to turn a blind eye--usually until it is too late to he... ...pers and magazines. This requires lying, bribing, and getting the photograph by any means necessary.22 A photojournalists is journalism in which news stories are presented mainly through photographs. This requires getting assignments from reporters, listening to scanners, and going to games or press conferences. They are there to summarize events and emotions through the lens .23 It's a lot of money when one considers that hundreds of photojournalists struggle to find jobs that average around $20,000 a year. Maybe a little more money could keep the press more focused on what is news?24 Not every news event is pleasant. There are times when people don't want to be photographed. Fires, car accidents, shootings--they are not pleasant, but they are news. I have discussed what celebrity stalking is, why we should have harsher laws against stalking, and what the difference is between photojournalism and the paparazzi. I have proven that stalking celebrities just because of their riches or fame is wrong. If you support my thesis you will go to http://www.soshelp.org/ and expand your knowledge about stalking. Celebrities' lives are like a diary open to the public, supplied by the press.

Home vs House

Material and Spiritual Possessions John Berry, the homeless man from Yorba Linda was stabbed in the back thirty times. He did not have what people viewed as a house, but the bench near Carl’s Jr. was considered his home, a place of comfort and value close to the heart. â€Å"Homeless† an essay written by Anna Quindlen, focuses on the people who don’t have that sense of place, â€Å"a place of certainty, stability, predictability, and privacy† (Quindlen 528). â€Å"Homeless† is not about the people who are living on the streets, but the people who never had a house to call their home.The difference between the two is that a house is a possession that functions as a protective shelter, an area to do daily routines and is a monetary asset to the owner, while a home possesses sentimental value, memories and traditions. First, a house is an architectural structure that provides shelter and also used for financial gain for its inhabitants. A house has fou r walls and a roof to block wind, rain, heat, and other outside elements for the people inside.Therefore, the outside of the house is made of materials that are waterproof while the structure is sturdy to withstand high winds. A house contains air conditioning and blinds to block heat from the outside. This building doesn’t only protect from weather, but also from people. The doors and windows have locking mechanisms to keep unwanted intruders out. A house also can be equipped with a security system that has cameras, alarms, and motion sensing lights for the people who want to be extra safe. Each room in a house is built specially to serve a purpose.The kitchen is filled with appliances to cook and store food. The bathroom is built with a toilet, shower, and a mirror to help accomplish morning routines. The bedrooms have a closet, bed, and desk so that the person living there can have his own private area to change, sleep, and complete work. However, the main purpose for a ho use for many people is for the financial gain. A house can be sold, bought, rented, foreclosed, and even abandoned. Many people bought a house so in the future they hope that they can resell the house for when they retire.Some people buy inexpensive houses to fix them up with a small amount of money and sell it for more than they bought the house including the repairs. Others buy a house in a certain area so they can vacation and stay there whenever they please. Houses are a realtor’s way of making a living. A house is treated like a possession that is passed from owner to owner and becomes nothing more than a structure. On the other hand, a home is a special place that holds memories that will never be forgotten, traditions and feelings that cannot be found anywhere else.A home has those crayons blemishes on the wall that track how the children are growing over the years. Home has that smell of Korean style hotpot every Christmas, that certain area where there is perfect lig hting with peace and quiet to indulge in a novel, and the window that has a perfect view and has sun seep through it every morning. Birthdays to holidays are spent together with friends and family in this safe haven celebrating the special occasion. A home sees the ups and downs of the family living there.A family grows together in a home not only by age, but bonds between family members. A living room in a home hosts the Super Bowl game every year where friends and family get together with snacks and drinks to watch the game. A living room in a home is where the tree stands every December towering over the presents. The living room has the perfect love seat to be lazy on and watch favorite television shows and movies. The mahogany coffee table right next to the sofa is the perfect rest for feet compare to being pressed against the cold tile floor.Board games are placed on the coffee table in the middle of a circle of friends and family to compete with each other in Monopoly, Life, and Scrabble. To sum up, home is the best place to be to unwind from the day and have all the stress die way. A home is original, there is no place like home. It is decorated with memories and sentimental items; it has a feeling of permanence. The family in the home has privacy knowing no one is looking over their shoulder, no one is in their area of relaxation and no one is going to be bothersome. The home owner has control of what happens within the walls of the home.The home owner chooses what activities, parties and people that are allowed inside the home. Home is where the heart, privacy, and memories reside. Lastly, a home is a sanctuary and private place, while a house is a shelter monetary possession, and full fills basic needs. A home provides way beyond a house can ever give. They all vary in size, shape, color and design, but what is always different is the feeling inside. Works Cited Quindlen, Anna. â€Å"Homeless. † The Longwood Reader. 4th ed. Ed. Edward Dornan (Indent) Charles Dawe. Boston: Allyn and Bacon, 2000. 527-529. Print.

Mechanisms of Response essays

Mechanisms of Response essays The human body is built with its own immunity system. It provides defenses against foreign objects in the body and prevents disease. Specific diseases have a specific reaction- the immune system has a mechanism of response for each particular foreign substances. A foreign molecule that draws specific response lymphocytes is called an antigen; antigens are the molecules that are rejected by the body. Antigens are inclusive of molecules that belong to viruses, bacteria, fungi, protozoa, and parasitic worms. However, antigenic molecules can also be found on the surfaces of foreign materials such as pollen and transplanted tissue (as in the situation of a skin graft.) A skin graft is a patch of skin that is surgically removed from one part of the body and transplanted to another. It replaces tissue that has been destroyed or creates new tissue where none exists. One way that an antigen begins an immune response is by activating B cells to secrete proteins called antibodies. The term antigen is a contraction of anti-body-generator. Each antigen has a particular molecular shape and stimulates certain B cells to secrete antibodies that interact specifically with it. In fact, B and T lymphocytes even distinguish among antigens with molecular shape s that are only slightly different. So, in contrast to the nonspecific defenses, the immune system targets specific invaders. B cells and T cells can recognize specific antigens by their plasma membrane-bound antigen receptors. On B cells, these are actually transmembrane versions of antibody molecules and are often referred to as membrane antibodies. The antigen receptors on a T cell, called T cell receptors, are structurally related to membrane antibodies, and they recognize antigens just as specifically; contrary to antibodies, T cell receptors are never produced in a secreted form. Just one T or B cell can hold about 100,000 receptors for antigen, all with exactly the same specificity...

Free Essays on Proverbs

Throughout life people encounter proverbs, which give them a sense of knowledge or enlightenment. Proverbs come from many different cultures and can take on many different angles. â€Å"Now is a great experience† is my personal favorite. I received it in a fortune cookie a few months ago. Sitting with my family after dinner, I wondered how it could be true when I had had such a bad day. Now, a few months later, when I think about it, the statement is so positive. I live my life everyday believing and agreeing that one endures many amazing things in life and should remember and acknowledge but not obsess with the great things that remain in the past and come in the future, because every moment is great and should be enjoyed to the fullest. Sometimes it takes an event of great magnitude for us to even think about living for today and not for the future. For Americans the most important incident that affected our lives and tested our strength was the tragedy of September 11, 2001. The unnecessary loss of life forced us to appreciate and value our everyday lives. It encouraged people to savor each moment of each day and to reevaluate their tomorrows. People began to make the most of each day and enjoyed themselves rather than waiting for someone else or the right moment to come along. Living for today is not always affected by an outside occurrence; sometimes it simply takes having a bad day to realize that there is more to life than dwelling on the negative. Despite what some people think, life is great and although we all have some bad days, in the end nothing should bring us down. We should all try to see the bright side of everything. It still exists although it may not always be visible on the surface. People should take pride in what they do and who they are and enjoy everything about themselves rather than being their own worst critic. There is no reason to judge themselves so harshly. Life is too short to spe... Free Essays on Proverbs Free Essays on Proverbs Throughout life people encounter proverbs, which give them a sense of knowledge or enlightenment. Proverbs come from many different cultures and can take on many different angles. â€Å"Now is a great experience† is my personal favorite. I received it in a fortune cookie a few months ago. Sitting with my family after dinner, I wondered how it could be true when I had had such a bad day. Now, a few months later, when I think about it, the statement is so positive. I live my life everyday believing and agreeing that one endures many amazing things in life and should remember and acknowledge but not obsess with the great things that remain in the past and come in the future, because every moment is great and should be enjoyed to the fullest. Sometimes it takes an event of great magnitude for us to even think about living for today and not for the future. For Americans the most important incident that affected our lives and tested our strength was the tragedy of September 11, 2001. The unnecessary loss of life forced us to appreciate and value our everyday lives. It encouraged people to savor each moment of each day and to reevaluate their tomorrows. People began to make the most of each day and enjoyed themselves rather than waiting for someone else or the right moment to come along. Living for today is not always affected by an outside occurrence; sometimes it simply takes having a bad day to realize that there is more to life than dwelling on the negative. Despite what some people think, life is great and although we all have some bad days, in the end nothing should bring us down. We should all try to see the bright side of everything. It still exists although it may not always be visible on the surface. People should take pride in what they do and who they are and enjoy everything about themselves rather than being their own worst critic. There is no reason to judge themselves so harshly. Life is too short to spe...

Jorge Luis Borges Research Paper Example | Topics and Well Written Essays - 1250 words

Jorge Luis Borges - Research Paper Example The literary critics and scholars have been noticing that central concept of his works is exceptional combination of the dreams and infinity (Parker 14). Therefore, often the regular reader is confused to identify the borderline between imaginary world and reality. To say that Borges is a crafty storyteller is to say nothing of his distinctive and new approach to writing. The writer skillfully presents real life through unreality. Borges’ unusual and inventive way of writing has been described by many literary critics: In Borges, once the external world has vanished and with it, in consequence, our reality, the only secure possible mooring besides the self, the only term of the relation that is left, is irreality, which, by a simple change of sign, becomes in turn the only Borgesian reality. Thus, then, for Borges -- and here we are threatened by paradox -- the only reality is irreality (qtd. in Balderson 2). Borges is a writer of the world class, because his works touch the themes and the issues pertaining to the whole world and his concerns are universal. There are no time or space boundaries that would limit symbolism of Borges’ invention. In his works the writer is in constant search of the universal truths. Borges transforms history into literature. In his search of the universal truths Borges crosses all imaginary borders set by history and philosophical ideas. For example, in his short story, â€Å"The Library of Babel†, Borges is in constant quest for knowledge. Search of the truth and knowledge is metaphorically compared to the one present throughout the Bible. The writer presents confusion of humans in the infinite pull of knowledge though complex and unusual structure of library with its numerous mirrors, rows of books, and unknown number of floors (Parker 17). The story is full of mystical and symbolic figures like a book with universal truth or a librarian who cannot be

Mapping an Argument Essay Example | Topics and Well Written Essays - 750 words

Mapping an Argument - Essay Example The courts role must remain to ensure proper interpretation of the laws as opposed to participating in the political ideas and thus contributing to the political decisions of the people. The article raises various issues that are very fundamental in understanding the relationship between law and politics. The first major issue is the racial divide that was very prevalent in the Niagara Falls between the African Americans and the White Americans. The issue threatened politics of the council, as it appeared that the White majority voted as a bloc, based on race, to eliminate the African American preferred candidate (Curtin, 2002). When the matter was taken to the federal court, the judge found no evidence that the White majority had voted as a block on racial grounds. This decision however appeared to be more of a political decision than one based on law. Another important point expressed by the author is that the judiciary should refrain from the legislative process of the council, except in situations where such legislation process seems to infringe on the rights of individuals to vote. The judiciary should have no other role in the political process of enacting laws apart from that of protecting people’s rights. In the case of the council of Niagara Falls, the legislative process did not seem to violate the one person-one vote principle and the judge therefore had no business involving himself in resolving it. The judge’s decision seemed to be interfering with a political process. Every society has its own culture and traditions that are different and unique from those of other societies. These cultures and traditions affect to a greater extent the worldviews of the individuals and how they conduct themselves in different situations. Cultural relativism demands that we do not judge other people’s cultures and traditions based on our own cultures. No culture is particularly

Historical research paper Example | Topics and Well Written Essays - 2500 words

Historical - Research Paper Example The main objective of the self-strengthening movement in China was to restore values, implied by the term strength, to the weakened country through the introduction of western learning and technology. Kim (2004) identified that students, both at home and abroad, acquire western languages, thoughts and science. Shipyards, arsenals and factories, were based on the western models. Indeed, self-strengthening movement influenced uniquely to the cultural, social, economic and political situation in China (Twitchett 129). The period between 1861 and 1895 is referred self-strengthening movement period of institutional reforms started during the late Qing Dynasty after a series of concessions and military defeat to foreign powers. Most of the ruling elites still subscribed to a conservative Confucian worldview. However, with China’s serious defeats in the first and second Opium Wars, officials debated on the way forward. Kim (2004) pointed out that the officials argued that in order to reinforce itself against the West, the adoption of western military armaments and technology was inevitable. They agreed that shipyards and arsenal shall be established and to hire foreign advisers to enlighten Chinese artisans to fabricate such wares in China (Fairbank 37). Kim (2004) divided the activities of the movement into three phases. The first phase, which lasted from 1861 to 1872, accentuated the adoption of western machines, scientific knowledge, firearms, training of diplomatic and technical personnel through the development of a diplomatic college and office. The second phase lasted from 1872 to 1885. This phase concentrated its attention on modernizing industries, agriculture and commerce as well as to the creation of wealth in an attempt to strengthen the economy (Pong 79). Finally, during the third phase, which occurred between 1885 and 1895, modernization

Educational Purpose Essay Example for Free

Educational Purpose Essay Since childhood, I have always wanted to be an educator. This is because I have always considered education as an essential need. It is certainly because education makes one civilized. It is also through education that the potential of one person is maximized. Significantly, it is the way by which one gains knowledge which is very useful in everyday life. Education is also the means which will make it possible for individuals to achieve his or her dreams. In addition, education is necessary in order to mould one to discern what is right from wrong. Hence, education is one of the most important factors for people to exist in a peaceful and civilized society. Additionally, as widely recognized, being a teacher is the noblest profession. It is not only because teachers educate but also because they are considered as the second parent of the students. Hence, it is not only the intellectual aspect that teacher develops but also the emotional and psychological aspect of the student. Teachers are necessary in forming better persons in the society. Notably, in all these endeavors, the teacher does not merely exert effort and time but also extends care, concern, and love to his or her students. It is for these zealous purposes that I longed to be an educator. In the educational system today, many problems can be observed. The most common and old probably is diversity or socio-cultural differences. Even in the older times, diversity has always been a barrier for most of students. I had my own share of difficulty when it comes to the issue of socio-cultural differences. I have experienced being avoided in debates whenever I attempted to join. Being a person having a different skin color and language makes it difficult to be accepted by the majority. However, being different among the majority has challenged me to break the barriers that impede me from achieving my goals. I know that there are thousands who had experienced and is experiencing what I have been through. As such, I am inspired to make ways on eliminating diversity that hinders other students from pursuing their dreams. Meanwhile, school is considered as the second home of students. Hence, schools should be made as a place for freedom regardless of race, culture, gender, age, and socio-economic status. Another problem that is plaguing the education system is commercialization. Education has been said to be a right of every individual. However, as educational fees continue to increase, the burden to the poor is becoming heavier because the value is making it difficult for the poor to afford. Hence, education is becoming a privilege for the rich. Furthermore, the continued commercialization of education is affecting the quality of education because of competition among schools. At the same time, commercialization deviate the labor market and creates labor shifting. This happens especially when schools offer short courses when the employment demands for graduate courses. Education, as such, is one of the necessities for us to be able to achieve our dreams. A student goes to school to be educated so that someday he will have the employment he has desired for. However, the real situation would merely disappoint the student. It is of no doubt that the technological innovation has affected the drastic change in labor demand. In addition, the nation is also highly industrialized. Hence, the labor offered are those related to technology and industry. This fact puts the students of social sciences in a disadvantaged position because they have a narrower chance of employment in a highly technical and industrialized society. It has been said that education is the window to a student’s dream. Thus, the curriculum should correspond to the need of the society and at the same time aid in the fulfillment of the student’s dream.

Human Cloning Essay -- Clones, Cloning Essays

Cloning humans has recently become a possibility. It is achieved by the production of a group of identical cells or organisms that all derive from a single individual (Grolier 220). It is not known when cloning humans really became a possibility, but it is known that there are two possible ways that we can clone humans. The first way involves splitting an embryo into several halves and creating many new individuals from that embryo. The second method of cloning a human involves taking cells from an already existing human being and cloning them, in turn creating other individuals that are identical to that particular person. With these two methods almost at our fingertips, we must ask ourselves two very important questions: Can we do this, and should we? There is no doubt that many problems involving the technological and ethical sides of this issue will arise and will be virtually impossible to avoid, but the overall idea of cloning humans is one that we should accept as a possible r eality for the future. Cloning humans is an idea that has always been thought of as something that could be found in science fiction novels, but never as a concept that society could actually experience. "It is much in the news. The public has been bombarded with newspaper articles, magazine stories, books, television shows, and movies as well as cartoons ¡Ã‚ ¨, writes Robert McKinnell, the author of Cloning: A Biologist Reports (24). Much of this information in these sources leads the public in the wrong direction and makes them wonder how easy it would be for everyone around them to be cloned. Bizarre ideas about cloning lie in many science fiction books and scare the public with their unbelievable possibilities. David Rorvik wrote a highly controversial book entitled In His Image. In it he describes the story of a wealthy man who decides to clone himself. He is successful in doing this and causes quite an uprise in his community. This book was written in the late seventies and even then, societies reaction to the issues of human cloning was generally a negative one. We face a problem today even greater than the one in this book and it involves the duplication of human beings in a society that has always been known for its diversity. The main issue as to whether or not human cloning is possible through the splitting of embryos began in 1993 when experimentation was done at George W... ...nkind, ¡Ã‚ ¨ Time (June 21-27): 63-76. Grolier, Thomas. Can We Still Talk. New York: Chelsea House Publishers, 1994. Hamilton, Bernard. Cloning of embryos. New York: Holt, Rinehart and Winston, Inc., 1991. Habgood, John.  ¡Ã‚ §Manipulating mankind. ¡Ã‚ ¨ Nature, Vol. 365 September 23, 1993: 3 04. Kolberg, Rebecca.  ¡Ã‚ §Human Embryo Cloning Reported. ¡Ã‚ ¨ Science, October 29, 1993, Vol.262: 652-653. McCormick, Richard A.  ¡Ã‚ §Should we clone humans? ¡Ã‚ ¨ Christian Century, November 17- 24, 1993: 1148-1149. P. J.  ¡Ã‚ §The pros and cons of freedom of access to human genome data ¡Ã‚ ¨, Nature, Vol. 333 June 23, 1988: 692. McKinnell, Robert. Cloning: A Biologist Reports. Boston: Houghton Mifflin Company, 1989. Radford, Tim.  ¡Ã‚ §Designing the Next Generation. ¡Ã‚ ¨ World Press Review, March 1994: 22-23. Rorvik, David. In His Image. New York: Harper & Row Publisher, 1992. Shah, Dilip M.  ¡Ã‚ §Engineering Herbicide Tolerance in Transgenic Plants. ¡Ã‚ ¨ Science, July 25, 1986: 478. Watson, Traci.  ¡Ã‚ §Seeking the wonder in a mote of dust. ¡Ã‚ ¨ U.S. News & World Report, October 3, 1994: 66. Voelker, Roger B.  ¡Ã‚ §Who ¡Ã‚ ¦s Afraid of the Human Genome? ¡Ã‚ ¨ Hastings Center Report, July/August 1989: 19-21. Human Cloning Essay -- Clones, Cloning Essays Cloning humans has recently become a possibility. It is achieved by the production of a group of identical cells or organisms that all derive from a single individual (Grolier 220). It is not known when cloning humans really became a possibility, but it is known that there are two possible ways that we can clone humans. The first way involves splitting an embryo into several halves and creating many new individuals from that embryo. The second method of cloning a human involves taking cells from an already existing human being and cloning them, in turn creating other individuals that are identical to that particular person. With these two methods almost at our fingertips, we must ask ourselves two very important questions: Can we do this, and should we? There is no doubt that many problems involving the technological and ethical sides of this issue will arise and will be virtually impossible to avoid, but the overall idea of cloning humans is one that we should accept as a possible r eality for the future. Cloning humans is an idea that has always been thought of as something that could be found in science fiction novels, but never as a concept that society could actually experience. "It is much in the news. The public has been bombarded with newspaper articles, magazine stories, books, television shows, and movies as well as cartoons ¡Ã‚ ¨, writes Robert McKinnell, the author of Cloning: A Biologist Reports (24). Much of this information in these sources leads the public in the wrong direction and makes them wonder how easy it would be for everyone around them to be cloned. Bizarre ideas about cloning lie in many science fiction books and scare the public with their unbelievable possibilities. David Rorvik wrote a highly controversial book entitled In His Image. In it he describes the story of a wealthy man who decides to clone himself. He is successful in doing this and causes quite an uprise in his community. This book was written in the late seventies and even then, societies reaction to the issues of human cloning was generally a negative one. We face a problem today even greater than the one in this book and it involves the duplication of human beings in a society that has always been known for its diversity. The main issue as to whether or not human cloning is possible through the splitting of embryos began in 1993 when experimentation was done at George W... ...nkind, ¡Ã‚ ¨ Time (June 21-27): 63-76. Grolier, Thomas. Can We Still Talk. New York: Chelsea House Publishers, 1994. Hamilton, Bernard. Cloning of embryos. New York: Holt, Rinehart and Winston, Inc., 1991. Habgood, John.  ¡Ã‚ §Manipulating mankind. ¡Ã‚ ¨ Nature, Vol. 365 September 23, 1993: 3 04. Kolberg, Rebecca.  ¡Ã‚ §Human Embryo Cloning Reported. ¡Ã‚ ¨ Science, October 29, 1993, Vol.262: 652-653. McCormick, Richard A.  ¡Ã‚ §Should we clone humans? ¡Ã‚ ¨ Christian Century, November 17- 24, 1993: 1148-1149. P. J.  ¡Ã‚ §The pros and cons of freedom of access to human genome data ¡Ã‚ ¨, Nature, Vol. 333 June 23, 1988: 692. McKinnell, Robert. Cloning: A Biologist Reports. Boston: Houghton Mifflin Company, 1989. Radford, Tim.  ¡Ã‚ §Designing the Next Generation. ¡Ã‚ ¨ World Press Review, March 1994: 22-23. Rorvik, David. In His Image. New York: Harper & Row Publisher, 1992. Shah, Dilip M.  ¡Ã‚ §Engineering Herbicide Tolerance in Transgenic Plants. ¡Ã‚ ¨ Science, July 25, 1986: 478. Watson, Traci.  ¡Ã‚ §Seeking the wonder in a mote of dust. ¡Ã‚ ¨ U.S. News & World Report, October 3, 1994: 66. Voelker, Roger B.  ¡Ã‚ §Who ¡Ã‚ ¦s Afraid of the Human Genome? ¡Ã‚ ¨ Hastings Center Report, July/August 1989: 19-21.

Course Project †Privacy, Security & Confidentiality Training Essay

As we are all aware the Medical Records department has changed by leaps and bounds over the past 20 years with The Health Insurance Portability and Accountability Act of 1996 (HIPAA) and The American Recovery and Reinvestment Act/The Health Information Technology for Economic and Clinical Health Act (ARRA/HITECH) Act 2009 the face of HIT is forever changed. Told we as Health Information Professionals have a plethora of individual patients’ private information at our fingertip and it is paramount that we handle this information with the utmost care. During this training session we are going to go over some of the most important privacy and security components to insure that everyone knows what the rules are, and how to protect the not only the patients information, but also the HIT department and you as the HIT professional. Today we will cover the high points on: * Privacy, Security, and Confidentiality * Regulations that have impacted privacy and security * The Privacy Rule The Security Rule * HITECH Privacy and Security * HIM Role in Privacy, Security, and Confidentiality Privacy, Security, and Confidentiality It is our jobs as health information management (HIM) professionals to ensure the privacy, security and confidentiality of our patients’ personal health information. This has been the fundamental principle for the health information profession throughout its eighty year history. Today the HIM professional must continue to face the challenges of maintaining the privacy and security of the patient information. Although this might sound like a simple task, it grows in complexity as information becomes more and more technical and is distributed through electronic systems. The challenge of this responsibility has also increased due to the constantly changing legislative and regulatory environment. Regulations that have impacted privacy and security  The two regulatory acts that have impacted the health information department the most are: * The Health Insurance Portability and Accountability Act of 1996 (HIPAA) * The American Recovery and Reinvestment Act of 2009 (ARRA) * Modifications to the HIPAA Privacy, Security, and Enforcement Rules the Health Information Technology for Economic and Clinical Health Act; Proposed Rule According to the Department of Health and Human Services (HHS) â€Å"the major goal of the HIPAA privacy rule is to assure that individuals’ health information is properly protected while allowing the flow of health information needed to provide and promote high quality health care and to protect the public’s health and well-being. The Rule strikes a balance that permits important uses of information, while protecting the privacy of people who seek care and healing. Given that the health care marketplace is diverse, the Rule is designed to be flexible and comprehensive to cover the variety of uses and disclosures that need to be addressed. † (Summary, 2003) Where HIPAA was written in an attempt to protect the patients’ medical records by imposing regulation to address the patient confidentiality the HITECH Act added the necessary requirements concerning the privacy and security for the health information that is so frequently being passed through technology in more diverse ways through third party administrators, businesses and individuals. With the rapidly growing use of technology it became necessary to write rules that would also address the information being sent to all business associates as well. The Privacy Rule The privacy rule set the floor in the necessary safeguards to be implemented in protected health information (PHI) across all media. It protects individuals’ medical records and other individually identifiable health information created or received by individuals or others. It protects the individuals’ health information by regulating the circumstances under which covered entities may use and disclose protected health information and by requiring that everyone have safeguards in place to protect the privacy of the information. In addition it states that covered entities are required to have contracts or other arrangements in place with business associates that perform functions for or provide services to the covered entity, and that required access to protected health information to ensure that these business associates likewise protect the privacy of the health information. Lastly it gives individuals rights with respect to their protected health information, including rights to examine and obtain a copy of their health records and to request corrections. The Security Rule The security rule applies only to protected health information in electronic form. It requires covered entities to implement certain administrative, physical, and technical safeguards to protect this electronic information. And also that covered entities have contracts in place with their business associates that the business associates will appropriately safeguard the electronic protected health information they receive, create, maintain, or transmit on behalf of the covered entities. HITECH Privacy and Security The purpose of the HITECH act was to strengthen the privacy and security protections through * Extending privacy and security protections to business associates of covered entities * Establishing new limitations on the use and disclosure of protected health information for marketing and fundraising purposes * Prohibiting the sale of protected health information Requiring the consideration of a limited data set as the minimum necessary amount of information * Expanding individual’s rights to access of their protected health information * Expanding individual’s rights to receive an accounting of disclosures of their protected health information * Expanding individual’s rights to obtain restrictions on certain disclosures of protected health information to health plans HIM Role in Privacy, Security and Confidentiality As the demands for health information become more diverse, health information management (HIM) professionals use their expertise to protect health information and ensure the right information is available to the right people at the right time. Successful privacy, security, and confidentiality programs depend on HIM professionals, the experts on the applicable rules and regulations who are skilled in managing healthcare data. For example, HIM professionals ensure privacy and security programs meet regulatory requirements. Once a program is in place, HIM professionals use their expertise to monitor and audit the program to ensure compliance. HIM professionals hold diverse roles such as organizational and corporate privacy officers, compliance officers, and are change agents in policy development. Sample job descriptions include: Privacy Officer and Security Officer. HIM professionals advocate for strong privacy and security programs as electronic health record (EHR) systems are implemented and upgraded. HIM professionals provide the functional requirements for electronic health information, taking into account federal and state laws, including e-discovery, to ensure appropriate access, use, and disclosure of health information. HIM professionals also impact privacy, security, and confidentiality standards, laws, and regulations outside of their organization. Volunteering on state HIT and HIE initiatives, responding to public comments periods, and looking for ways to participate on standards development groups such as HL7 and HIEs are a few ways HIM professionals may influence and affect change. Organizations count on HIM professionals’ skill sets. The convergence of people, processes, regulations, structure, standards and system design is vital to the organization. Sound privacy, security, and confidentiality practices lead to more effective management of health information, contributing to safe, high-quality patient care. (AHIMA, 2011) Conclusion: We as health information professionals are given the task of protecting thousands of individuals’ private health information every year. We have taken an oath to protect this information and to show the patient respect and reverence when relaying any amount of information to other individuals, be it an inside entity or a business associate. It is up to each of us to do our duty and insure that we follow the guidelines to the letter. We must be vigilant in our daily tasks as well as seeing that we are constantly learning new things to help us do our job better. The Code of Ethics each HIM professional must adhere to states that â€Å"The HIM professional has an obligation to demonstrate actions that reflect values, ethical principles, and ethical guidelines. The American Health Information Management Association (AHIMA) Code of Ethics sets forth these values and principles to guide conduct. The code is relevant to all regardless of their professional functions, the settings in which they work, or the populations they serve. These purposes strengthen the HIM professional’s efforts to improve overall quality of healthcare. † (American Health Information Management Association Code of Ethics, 2011)

Women’s contemporary work

In the United States the labor market is strongly segregated according to sex: there are distinctive men's and women's occupations, jobs, and work tasks. Examples of women's gender-non-traditional occupations are: engineer, manager of a private business, technician, police officer, auto mechanic. This work reveals some of these hidden aspects of women's work. In different ways, the studies reported here point to the pervasiveness of gender as an organizing principle in the world of employment. The first goal of this paper is to identify the systematic and institutionally created and reinforced dimensions of women's work experience. The paper shows how gender affects the ways in which women are included in the labor force, the impact of work technologies, the threat of sexual harassment, government policy toward workers, the accessibility of labor organizations, the ability to protest collectively, and employed mothers' attitudes toward their work lives as related to the division of labor at home. Today the majority of working-age women (18-64) are in the labor force. Single and divorced women tend to have higher labor force participation rates than married or older widowed women, but marital status is having a decreasing effect on women's chances of working for pay. Although giving birth has traditionally been a reason for women to drop out of paid work and begin full-time homemaking, as the labor force participation rate for women has increased, the rate for mothers of young children has increased even faster. By 1983, half of all mothers of two-year-olds were in the labor force, and the proportion of women working increased with the age of the youngest child (Waldman 1983). Over their lifetimes, virtually all women will spend more years in the labor force than as child rearers. Most women, like most men, work as individuals for large or small companies and agencies; the family enterprise has virtually disappeared. The last holdout, the family farm, has largely gone under in the 1980s farm crisis. In 1983, 93 percent of employed women were wage and salary workers, working neither for themselves nor in family businesses, but for companies and businesses. Women workers are important to all industrial sectors. Women are more than 50 percent of the workers in retail trade; finance, insurance, and real estate; and services, particularly entertainment, health, hospitals, elementary and secondary education, welfare, and religion. Only in agriculture, mining, and construction are women less than 20 percent of the workers. Fox and Hess-Biber (1984) have summarized the extensive body of research on women workers: The occupations held by women are concentrated in the secondary labor market – jobs characterized by low wages, poor working conditions, little chance for advancement, lack of stability, and personalized employer/employee relations conducive to arbitrary and capricious work discipline. Although there has been some limited decline in sex segregation since 1970, the work world remains basically segregated into men's jobs and women's jobs. Even the slight decline appears less positive when examined closely: women tend to be able to enter previously male work when those occupations are declining in power and status and males are able to find better jobs elsewhere. On the whole, women have been able to increase their numbers in the labor force because the occupations and industries into which they are segregated have been expanding their need for labor. The barriers to occupational change are extensive, and involve both public and private patriarchy: childhood socialization of boys and girls to want different work, discriminatory practices of career counselors and employment firms, corporate personnel practices, harassment by male coworkers, failure of government to require affirmative action, reluctance of women to face the battles and hostilities that would result from their entering nontraditional work, child care responsibilities, and the refusal or inability of husbands to share housework and child care equally. Women's wages tend to be lower than men's even within the same occupational groupings, whether these are professional subspecialties or blue-collar work. On the whole, women and men do not work in the same occupations. The expansion of women's paid work since World War II has been less in professional or highly paid technical work, and more in service occupations characterized by low pay and lack of promotion opportunities. In some cases the hierarchical relationship of men and women is built directly into the work structure of individuals. The relation of an executive secretary to an executive is that of an â€Å"office wife†. In other cases the hierarchy is occupational. Staff doctors, predominantly male, leave orders for hospital nurses (predominantly female) to carry out. Management of the labor force is a white male prerogative. Although low-level management positions may be filled by women, 96. 5 percent of persons making $50,000 or more in executive, administrative, or managerial positions in the 1980 census were males; 94. 9 percent were white males. Among members of professional specialties making $50,000 or more, 96 percent were male and 90 percent were white males (U. S. Census Bureau 1980). The higher-level managers not only manage the labor force, they also set and carry out the policies and programs of business, public administration, education, medicine, and other fields. Nor does government offer an antidote to disproportionate male power. In 1982, women were only 12 percent of state legislators and 6 percent of mayors; in 1983 they were only 4 percent of the U. S. Congress (U. S. Census Bureau 1985). Promotion tracks tend to require a flow of family work mothers generally lack. Promotion in skilled and semiskilled blue-collar jobs typically depends not on outside schooling but on on-the-job training. Skilled workers such as electricians and plumbers are trained through apprenticeships, many of which require nighttime classes for several years. This may contribute to the fact that women were only 7 percent of registered apprentices in 1991. Semiskilled workers learn their jobs often in training programs that take place in overtime. This means that women are excluded from such training because they are less likely to have a family member available to care for their children (Kemp 247). An increasing amount of control over women's daily labor is held by employers, not husbands. Husbands may willingly accept, even urge, wives to engage in less homemaking and child care in recognition that what women can buy with the money they earn working may be more valuable than what they can produce through their unpaid labor at home. What they can buy depends on what goods and services companies offer; in other words, what employees are paid to do. The goods and services that are produced, the conditions of the work that produces them, and the market relations under which they are offered to clients and customers are all hierarchically ordered. American society is capitalist. The increase of public patriarchy is an increase in the power of corporate managers and the upper class. It is an increase in the power of higher-level men at the expense of the erstwhile privileges of lower-level men. Upper-level men continue to have stay-at-home wives and in addition have women employees, whereas lower-level men have either no wives or working wives and are themselves employees. They obtain goods and services to the extent that the decision-making elite considers the provision of such goods and services to be in the interest of the elite, and to the extent that the men's wage levels or other statuses permit. Although the benefit is largely to the upper-level men, it is not only to them. The jobs of many working women are oriented to giving â€Å"service with a smile,† making life nicer for men at all levels (Hochschild 1983). Examples range from television entertainers, provided free by advertisers to everyone with access to a television set, to airline flight attendants, provided by airlines to those who can afford to fly. It could be said that under public patriarchy, women are provided as a public good for all men. Poorer men who could never afford homemaker wives may now receive the services of working women, albeit at a much lower level. For example, men in some public chronic care hospitals have their beds made and rooms cleaned by women workers. Women's benefit from public patriarchy depends on their economic class and their family status. Although women's wages are well below men's, professional women's wages are higher than unskilled women's wages. Clearly, what can be bought can be bought better by those with more income. The career woman combines freedom and income to a greater extent than other women except those with clear title to inherited wealth. Those who perceive themselves as powerless and fit mainly for motherhood will reject policies and practices connected with public patriarchy. These particulars may be less matters of income and more matters of education and class background. Low-income women may be better off under the programs of the welfare state than under the power of lowincome husbands. Women may get both jobs in the public sector and services from the public sector. Services to low-income people are provided to women as well as men (such as free television or Medicaid hospital beds). Married women at most levels of the class system may enter the welfare system when they become divorced. Compared with husbands, public agencies may be more reliable, more amenable to negotiation, and less likely to become violent while drunk. The increase in working women and the increasing importance of public patriarchy have various implications for men and women. Lower wages and job segregation for women assure the continuation of male domination. Speaking of the relation between women's low wages in public and their subordination in the family, Heidi Hartmann ( 1981b) says, â€Å"The lower pay women receive in the labor market both perpetuates men's material advantage over women and encourages women to choose wifery as a career. Second, then, women do housework, childcare, and perform other services at home which benefit men directly. Women's home responsibilities in turn reinforce their inferior labor market position† (p. 22). Thus public patriarchy continues to uphold private patriarchy even as it undercuts and changes it. Just as women differ from each other, so they share a number of common features almost irrespective of their race, class, and family responsibilities. All women's wages are lower than those of equivalently skilled and qualified men; all women are vulnerable to stereotypical assumptions about their aptitudes and their commitment to work, in particular, about the potential impact of their current or future children upon their work; all women are vulnerable to sexual harassment. Despite the factors which distinguish women from each other, it is still possible to discuss the disadvantages that women suffer as a group. Minority women are differentially affected by the change. Black men and women have always been subject to a patriarchy originating outside of, and destructive to, their family structure. In the early stages of the women's movement some feminists seemed to envy black women their freedom from the private patriarchy of black husbands, without recognizing the oppression they suffered from the public patriarchy of white, male-dominated society. For black women and for other minorities, the family can be both a source of oppression and a protection against the worst excesses of capitalism. It has been suggested that there are very likely to be increased opportunities – in terms of both recruitment and promotion – for women in the field of computing as a consequence of its internal organisational shifts. Commentators are divided as to whether the kinds of social and communication skills which are now seen as critical for such work are attributable to nature or nurture, but are united in thinking that we are more likely to find them in women than in men. Women, typically, are seen as more empathetic, creators of harmony as opposed to hostility, of co-operation. The new technologies associated with computers are being hailed or decried as the basis of a new revolution for women. Women's labor force participation remains high for all ages and marital statuses. But past experience has made it clear that employment in occupations may expand or contract with economic change. There is evidence that the high-tech economy will automate some of the services and clerical work that have been the mainstay of women's employment. One possibility is that decreased employment will send women back into the home. Housewife† has often been a euphemism for â€Å"unemployed,† and may become so to a greater extent. It is not clear, however, that unemployed women will in fact become housewives supported entirely by their husbands (Bose 90). Private patriarchy declined in part because many men did not see a benefit to themselves in supporting a wife. Perhaps unemployed women will become divorced unemployed women. Perhaps they will become welfare mothe rs subject to a particularly important part of the public patriarchy. Perhaps they will find jobs in newly developing industries. All of these changes have taken place within a relatively short space of time. There is no denying that women's employment rights have radically increased in that time. But for all of this, women still earn a great deal less than men (if full-time and part-time women workers are considered together, about 70 per cent of men's hourly wages). Occupational segregation has remained almost constant to date and women are still concentrated, for the most part, at the bottom of the wage hierarchy. A few women have broken through one or more layers of glass ceiling, but the majority remains in jobs which, however demanding and skilled, pay less than those jobs in which men work. The social division of labor is maintained. Women do women's work and men do men's work, both in the home and in the paid work place. Women's work is low paid or unpaid; men's work is higher-paid, enabling men on the whole to buy women's work both at home and in the market. Control over social policies remains in the hands of men.