Fred Jones Constructon Essay Example | Topics and Well Written Essays - 2500 words

Fred Jones Constructon - Essay Example Insofar as the products are concerned, there is also a need to define the branding strategy thast can compete against other brands in the market. And in order to be competitive, there should be some awareness of the competitors’ strategies against which the Fred Jones Construction strategies for storm roof repairs will strive to be more captivating to potential customers. I.Industry & Market Analysis The storm roofing business realized a boom in Dallas right after a tornado touched down in April 2-3.2012 and a year ago in April 27, 2011. $ 100 million worth of insurance claims had been reported in 2011 for Dallas alone, based on the news report of Nielsen and Richter (2012). There were 19 separate warnings about a tornado approaching Dallas population with 6.3 million people. Hail brought by the powerful wind could be as small as peas and as big as a baseball. In mid-June 2012, Dallas experienced â€Å"the massive hail storm† which was estimated to have resulted in $ 2 billion worth of insurance claims (Richter and Berkowitz 2012). And sop, even if 1,000 contractors of roof repairs are tapped to fix all roofing and housing repairs, each contractor would have a potential market of about $2 million. One of the major industry players, MyRoofDfw (2013) in the roof repair industry within Dallas Forth Worth Metroplex disclosed that there are more than 1,000 companies offering the same products and services in the location. But that company also forecasted only about 10% will remain operating within the next 10 years. That company boasts of having the expertise at roof replacement, leak repairs, insurance claims assistance, lowest pricing, free estimates, and free consultancy for home roof condition reviews. Aside from these, the company offers more than a dozen related services listed in its website. Six of those services are free because those are about inspections pertaining to different reasons for repairs. Competitors like Circle H Roofing & Constru ction have communicated to the public the problem of unpredictable weather changes that have damaged roofs due to hail, fallen trees, and strong winds. They have set the customer’s expectations (Circle H 2013) way ahead of the customer’s decision to secure the products and services from their respective companies. This is good because the homeowners can also plan ahead whatever would have to be prepared by the time the products and service crews arrive. Companies offering both products and services are transparent about schedules, how customers may pay through financing, and what repairs are to be expected. They also offer free inspections and quotation. Their products and services are all with warranty from the company that fixed the problems. Furthermore, they assist homeowners in claiming for property damages due to storms. Another competitor, Bennet Roofing (2013) gives importance to the presence and availability of its â€Å"experienced, professional staff† and the capability to â€Å"install and repair all types of residential and commercial roofing† aside from offering free inspection of roof damages. One of its strategies for storm roof repairs is the combination of educating the customers using their website about what needs to be done in order to claim for damages from insurance companies and then to mention towards the latter part that Bennet Roofing offers to perform all those long, tedious step-by-step process for

Aquina Paper Essay Example | Topics and Well Written Essays - 500 words

Aquina Paper - Essay Example They are still important despite the overlapping with the other truths because it is vital that aside from philosophical science developed by human reason, there must be â€Å"theology† learned through divine revelation (Pojman & Vaughn 52-54). There are no justifications why such knowledge that could be learned through philosophical science, so long as it can be learned through natural reason, could not be learned through sacred science or theology either. Aquinas then explained that there are two forms of science, natural science and higher science. Sacred Doctrine is a science because it progresses from norms coming from higher science, specifically the science of God. He used the example of a musician who trusts in the teachings of a mathematician by reason of authority; the same can be said of sacred science, which is founded on knowledge from God’s revelation. He further argues that Sacred Doctrine is the noblest of sciences because it focuses on the noblest subject matter, which is God, and it offers the most graciously gratifying certainty because it expresses God’s authority. Also, Sacred Doctrine directs us to the noblest objective, which is toward eternal happiness with God. Sacred Doctrine is knowledge, which offers us the most profound and meaningful wisdom of our unending worth and guides us toward its attainment. These premises lead to a single conclusion-- therefore, an unmoved First Mover is real and existent. Whether these premises are valid, invalid, or sound require further examination. Validity is the value of being accurately, empirically, and concretely logical or justifiable; invalidity refers to a lack of factual reliability; soundness refers to the validity of the premises and conclusion. Through the Argument from Change, Aquinas illustrates that human reason has a role in Sacred doctrine not to verify or attest to the knowledge based on faith, but to shed light on â€Å"other things that are put forward in this doctrine†

Concepts in Creative Accounting

Concepts in Creative Accounting Creative Accounting is usually depicted as a smeared subject and hence considered as an adverse deed. It is quite common that as and when the words â€Å"Creative Accounting† are indicated, the thinking that surfaces in one’s head is that of manipulation, dishonesty and fraud. It is apparent that if at all any error appears when resorting to Creative Accounting; it is not because that the tool is faulty, but the user is to be blamed. Progressively more companies have avoided disasters by adopting Creative Accounting and there are also numerous instances of companies which could wriggle out of adversities by using it. If creative accounting adheres to ethical and legal standards as well as the generally acceptedInternational Journal of accounting principles (GAAP), they can produce enormousprofits to the business and its shareholders or help strive through tough and challenging periods. Furthermore, attempting to completely illegalise it is impractical and narrows the gr owth of the accounting profession with such restrictions. Alternatively, educating accountants on ethical behavior and promoting professionalism could be a better solution. In 2008, Hooper, Davey, Liyanarachchi, Prescott has defined Creative accounting as a method whereby accountants use their understanding of accounting rules to manipulate the figures stated in the financial statement of a business. Basically it deals with various matters of conclusions and perseverance of conflicts between perplexing approaches to the presentation of the consequences of financial dealings and transactions. In 2008, Hooper et al. opined that on a wider perspective creative accounting can be considered as worthy provided an accountant puts this tool in use with a judgement based on sturdy moral and ethical footing to objectively portray the performance of a company. Nevertheless, creative accounting can also be construed as an evil accounting exercise, as there are negative zones that permit literally ‘creative accounting’. A pertinent instance for this is the common practice of submitting a well looking report to the shareholders without violating the boundaries of the letter of the law (Hooper et al., 2008). The lack of rigidity within the criteria and law compromises probabilities for manipulation and distortion; activities that may be considered unethical by most of humanity. In 1995, Breton and Taffler stated that it is a hard task for individual shareholders to distinguish the facts and the results of accounting manipulation because of lack of personal expertise, unresponsiveness or a reluctance to undertake a meticulous scrutiny. This botch on the stakeholders’ part is not a serious issue as far as the market proficiency is concerned. While concluding their research, Breton and Taffler opined that though there is certainly a scarcity of creative accounting strategies in the perspective analysts, the number of accounting professionals required is relatively low â€Å"for the market as a whole appropriately to process window dressed numbers†. However, in 1999, Healy and Wahlen backed with reports stated that creative accounting prior to equity issues does have an impact on share prices, vividly establishing that the potential investors do not necessarily take interest in creative accounting. The major areas where creative accounting can make vital contributions are: governing elasticity, lack of rules, an opportunity for managerial judgment in respect of expectations about the future, the scheduling of some dealings, the use of simulated businesses and lastly the reclassification and presentation of financial results. Accounting regulations normally allows policy options; valuation of asset is a good instance for it. International Accounting Standards offer a selection between carrying non current assets at either depreciated historical or cost revalued amounts. It is up to the Business entities to change their accounting policies depending on the situation on ground. Schipper stated in 1989 that any change in policy is comparatively noticeable in the year in which it is adapted; but in the following years such changes may not be easily distinguishable. There are several areas which are not amply covered by proper regulations. One good example for this is relating to accounting regulations for various stock options. No clear cut mandatory guidelines are set as yet in this area. Even in some of the developed countries such as Spain; accounting regulations in some areas are extremely scant. The crediting process and the size of the pension liabilities and certain norms for accounting financial instruments can be stated as some of the examples. There is opportunity for managerial judgement for appraisal in discretionary areas. In 1988, Mc Nichols and Wilson took bad debts provision as an example and examined the discretionary and non-discretionary elements in it. In order to render a good look to the accounts, the Management can decide upon the timing of even genuine transactions. For instance, if a company has made an investment at historic cost which can be vended for a higher price, being the current value. It is the prerogative of the managers of the business to opt as to which year they sell off the investment so as to show an increased profit in the financial statements. Artificial business transactions may be incorporated to manipulate balance sheet amounts and to hobble profits between different accounting periods. This can be accomplished with the tacit connivance of a third party; such as banks, which is willing to enter into two or more correlated deals. A vivid example for this can be found in an agreement for selling an asset to a bank and then lease the said asset for the rest of its life span. The sale value under such a sale and leaseback agreement can be inclined above or below the present value of the asset as the variance can be remunerated for by reduced or increased rentals. These are poorly researched in the literature. In 2001, Gramlich et al. suggested that companies may manipulate balance sheets to reclassify liabilities so as to report a more rosy liquidity and leverage ratios. The presentation of financial numbers provides a distinct style of creative accounting that is based on cognitive reference points. In the year 2000, Niskanen and Keloharju described that â€Å"the idea behind this behaviour is that humans may perceive a profit of, say, 301 million as abnormally larger than a profit of 298 million†. There were many other studies such as one undertaken by van Caneghem in 2002 have clearly showed that some trivial fiddling of figures does happen in order to achieve some noteworthy landmarks. In 2002 Naser and Pendlebury questioned senior business auditors about their involvement of creative accounting. According to them a substantial proportion of all types of companies use creative accounting procedures to certain magnitude. Several research studies scrutinized a specific aspect or practice of creative accounting. The entire studies confirmed that creative accounting using a precise technique. In 1976 Barnea et al. explained classificatory smoothing with the deployment of extraordinary items and their results, founded on a study of 62 US companies, indicate that classificatory smoothing does happen. A large number of accounting appraisals and estimates are allowed by IFRSs. Thefeature of accounting estimates is that the amount considered for a preciseelement reflected on the financial statements is not an exact figure. Mulford and Comiskey (2002:64, 26) is of the view that the areas of flexibility within the IFRSs could indicate the areas of creative accounting. According to Baralexis (2004:440) since the IFRSs is an essential condition for creative accounting, there are two types of creative accounting the legitimate and the illegitimate. It is very hard to differentiatebetween creative accounting and the realistic application of business judgement. When all the aspects discussed above is taken into consideration, the very question automatically raised would be as to why flexibility is allowedwithin the IFRSs in the first place if the menace of manipulation of financialinformation is apparent. Healy and Wahlen (1999:366) opined that the financial statements are the best evidence for the knowledge of a manager about his company. They further stated that accounting standards should allow managers to make judgements and thereby conveying the necessary data to the users of financial reports which could possiblyenhance the worth of accounting.Mr. Arthur Levit, the former chairman of Securities and Exchange Commission (SEC) defends the practice of flexibility in accounting standards with the following observation:â€Å"Flexibility in accounting allows it to keep pace with business innovations.† (Levitt 1998:16).McBarnet and Whelan (1999:39) noted that in the UK, where the use of IFRSs is extensively prevalent toprepare financia l statements, the emphasis is on principles rather than on rules.They maintain that doctrines are considered as the only means to seize the intricacy ofaccounting. THE EFFECT OF ESTIMATES IN FINANCIAL STATEMENTS BY ELIZABETH JOHANNA RAUBENHEIMER Creative accounting is of great assistance to sustain or increase theshare value by maintaining debt level to lower risk and bypresenting enhanced profits in the financial statements. Due to the high share price, the company will be able to amass new capital easily and will be of immense help during takeover efforts. There are some authors who is of the view that delaying tactics resorted by management in publishing the financial figures to the market with an ulterior motive to extract some benefits from the delay can be described as creative accounting. However, if the management’s objective is not to hurt the interest of the investors, such actions cannot be termed as fraudulent. Use or Abuse of Creative Accounting Techniques Normally, businesses choose to portray a stable trend of growth in profit instead of displaying explosive profits with a chain of intense increases and drops. It can be achieved by setting unreasonably high provisions for liabilities against assets in bright years to enable a reduction in these provisions thereby improving the profits in bad years. The supporters of this tactic is of the view that it is a measure against the ‘short-termism of adjudging an asset on the basis of the profits earned in the immediate ensuing years. This approach also shuns high anticipations during bright periods so that the management is not embarrassed when the performance is not that good as expected in the following years. It is contended against this backdrop that if the business environment of a firm is indeed explosive or impulsive; then the stakeholders have every right to be aware of this fact so that income smoothing may obscure enduring fluct uations in the profit movement. In 1991, Revsine contemplated the issue and opined that both managers and investors are benefited from loose accounting standards that allow managers with autonomy in scheduling the reporting of income. He went on to add that accounting as a system has the principal duty to constantly checking the agreements between managers and other agencies such as financial institutions, monitor the market mechanisms to ensure that they are operating effectively, be alert so that the accounting manipulation potentials can be detected in time and reflected accordingly in the pricing and contract decisions. The works on the morals of prejudice in accounting policy choice is appraised at the macro level of the accounting watchdog. Correspondingly, these literatures can be applied to the prejudice in accounting policy options at the micro level of the administration of businesses that is inherent in creative accounting. It is very interesting to analyse the two contrasting stands propounded by Ruland and Revsine. A close scrutiny of the opinion of Ruland reveals that he makes an obvious differentiation between the deontological and teleological views. According to him, deontological views are moral rules which apply to actual actions and the teleological views are that any action should be adjudged on the basis of the moral substance of the results. Revsine appears to be more lenient towards teleological perspective of accounting in the private sector so that the managers have the liberty to opt the alternatives provided in ‘loose’ standards to attain their preferred goal. However, when he talks about deontological view of accounting in the public sector; he advocates more stringent criterions to avert such manipulation. Obviously, we tend to question whether the existence or non-existence of market restraints and controls excuses such moral contradiction. Ruland further explained the d ifference between a positive obligation to present an unbiased accounts and a negative responsibility where managers are duty bound to explain the states of affairs they fail to avert. We can conclude that Ruland accords precedence to the positives whereas in Revsines scheme of things, all results are reckoned to be linked with the manner of contracting and price-setting and the difference is not recognized. The duty to refrain would involve eluding the prejudices intrinsic in creative accounting while the duty to act would encompass following the magnitudes to be accomplished by creative accounting. In 1995, Leung and Cooper conducted a survey of 1500 accountants in Australia and established three ethical problems faced most frequently were conflict of interest, clients’ insistence to manipulate accounts and clients’ eagerness to evade tax. However, two surveys undertaken in USA on attitudes to creative accounting; both highlighted a variance in accountants’ attitudes to creative accounting contingent on whether it results from misuse of accounting regulations or from the manipulation of business dealings. Further researches by Fischer and Rosenzweig in 1995 discovered that MBA and accounting students were more cynical than accounting professionals of manipulated transactions. On the other hand, accounting practitioners were severely criticizing the abuse of accounting rules than the students. Similarly, Merchant and Rockness in 1994 through their extensive studies established that accountants were relentlessly criticizing when presented with various scenari os of creative accounting. They also pointed out that the accountants lashed out at abuse of accounting rules and they were less critical about manipulation of transactions. An attempt was made by Fischer and Rosenzweig to propose two probable reasons for accountants attitudes. First and foremost, accountants may resort to a rule-based approach to ethics instead of its impact on the users of the accounts. Secondly, accountants consider manipulation of accounting rules is their prerogative and within their purview and as such call for an ethical judgement, while the manipulation of business transactions falling under the domain of management and hence the same ethical scanner is not applied. Merchant and Rockness also stated that a variance in accountants attitudes towards creative accounting is greatly influenced by the impetus of management. It has been noticed that creative accounting founded on blatant self-centered motives invite greater censure than the impetus for promoting the interest of the company. Anyone, be it an accountant or a manager, who dares to adopt a position against creative accounting would certainly face a lot of pressure as any ot her whistleblower or dissenter. There were some extreme instances where loss of reputation was the result for failing to act. Apparently, accounting professionals and managers are required to exercise a fair amount of discretion and judgment on a regular basis and as such it is imperative for them to have a thorough knowledge of ethical sensitivity relating to various creative accounting practices. There could be extensive pressure put on managers and accountants to involve themselves in creative accounting. In order to satisfy the shareholders and to impress the stock market, companies might compel accountants and managers to twist the quarterly financial reports to appear them attractive. Even the accountants and managers may have concern that the management might evaluate their performance without according much weightage to the precision of the financial statements prepared by them; but as to how far the statements are in favour of the management. Therefore, the practicing accountants are required to possess adequate knowledge, good discretion and judgement, sound moral values and courage to face and wi thstand the pressure from the management side. Hence, if the curriculum for accountants and managers can instill ethical sensitivity to creative accounting, it could perhaps assist in reducing their penchant to involve in these malpractices. Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management To conclude, the evidence suggests that creative accounting is a very effective tool. However, if it is not used wisely or falls in the possession of the wrong people, it will have negative impact rather than contributing value addition. If creative accounting adheres to ethical and legal standards as well as the generally acceptedInternational Journal of accounting principles (GAAP), they can produce enormousprofits to the business and its shareholders or help strive through tough and challenging periods. Furthermore, attempting to completely illegalise it is impractical and narrows the growth of the accounting profession with such restrictions. On the other hand, if accountants are educated on the importance of ethical behavior and professionalism is promoted, this could help solve the problem.

Directing Act 3 scene 2 of Julius Caesar :: Drama

Directing Act 3 scene 2 of Julius Caesar Act 3 scene 2 is a pivotal scene in the play for a number of reasons. Firstly, it develops the growing conflict between the conspirators and Anthony. It creates the main division that ultimately leads to the ensuing war. It also introduces Anthony as a more powerful figure, as if he fills the vacuum that Caesars death left. From a directing point of view, it is a very hard scene to direct, as we need to keep the suspense and momentum created by the juxtaposition made by placing this pivotal scene right after the last highly charged and emotional scene. In this scene, I want to try and create an atmosphere of anger and emotion, anger first at Caesar during Brutus' speech and then at Brutus himself during Anthony's, the emotion is in a way not only the anger, but also the grief that the plebeians feel at the loss of their leader. Before the scene starts, a couple of actors in plebeian clothes take up places in the standing area close to the stage ready to divide the audience for when Anthony comes down among them. At the beginning of the scene when Brutus and Cassius enter, I would like them to enter through the main back door onto the stage and walk towards the plebeians. Cassius then leaves with some citizens and exits back through the back door through which Brutus then follows to emerge a moment later in the main pulpit above the stage (see diagram 1-2). This is because it shows he thinks he is above all the citizens around him and asserts the air of authority that he is trying to make. One of the main points I want to get across in Brutus' speech is the fact that he does not actually have any good reason for killing Caesar and that he has to try and promote the one point that he has. To do this, I want him to use a lot of emotive actions and tone of voice. In Caesar's time when the people were mostly uneducated and easily led, this kind of speech would have won them over if it were performed well. If they got so caught up on one point, then they would forget that it was not actually a very good point and believe it feverantly until they could be persuaded otherwise by another speaker, such as Anthony. Brutus starts out by pleading with the plebeians to listen to him, "Hear me for my cause, and be silent, that you may hearà ¢Ã¢â€š ¬Ã‚ ¦" When he says this, I want him to say it almost desperately but still

Applying Economics To Current Events

There are so many events going on in the world today. There is a housing market issue, health care reform issue, and companies fighting for paid sick leave from their jobs. There are many more this is just to name a few. The housing market is going to start booming again for a short time. The health care reform created by Obama will continue to be an issue for a long time, and companies are fighting to get paid sick leave when they are ill. There are so many things that have changed in the world, and it sure is not what it used to be. First, the housing market is starting to come back to business, but it is taking some time. â€Å"Between 2002 and 2007, the population of prospective homeowners grew at an average annual rate of 2. 5 million. Over this same time period, the number of households increased by average of 1. 1 million. And to accommodate these newly formed households, homebuilders built an average of 1. 7 million housing units a year† (Maxfield, 2013). That is great for some people. When the United States was in the recession, there were many of people that lost almost everything that they owned. Anyone that is looking to buying a home, or having one built should take careful planning before doing so. People should consider that the United States could go into another recession at any time. Is the person going to be able to afford their home? That is the number one question a person should ask themselves. There are many people that try to live outside of their means. Sure it is nice if the person has a good job that is secure. Most jobs are not securing anymore, especially health care. The health care reform has everyone up in a roar. Some people agree with the reform and others do not. Something has been pulled out of the Affordable Care Act and, â€Å"It gives states just enough power over insurance marketplaces and the Medicaid expansion to continue the unequal and unfair distribution of state-based social services. It allows states to eviscerate Medicaid in ways that don't make sense† (Vox, 2013). The states are still going to have control over everything and even more now. â€Å"In some states, Medicaid pays to save the life of a stroke victim in the hospital, but then denies adequate ehabilitation services and devices to prevent that person's ongoing health problems from rapidly placing further strain on the thin social-service safety net†(Vox,2013). Medicaid used to cover everything that a patient would need. There should not be a change in that. There are some people that cannot afford health care coverage on their own. If a person has a job and the company offers insurance, then yes a person should take it. The people that take advantage of the system and does not take the offered insurance and stays on Medicaid should be fined. Employers are going to have to start paying for their employees to have insurance. The company must have at least 50 full-time employees to start the mandatory coverage. When a company does not provide the coverage, the company will get fined between $2000. 00 and $3000. 00. There are many of companies that do not have that many employees. What are going to happen to all of the small businesses? Are they going to get shut down? Are they going to get a fine for not having some type of insurance coverage for the employees? There are still un-answered questions and there are people wondering what is going to their jobs when the Affordable Care Act goes into full effect. There are also companies that do not offer paid sick leave. There are many states that have already got the law passed that it is mandatory for employers to offer paid sick leave. There may be some people that would abuse the privilege of having this, and not wanting to offer it. There are still honest people in the world that it could be an advantage to. Many people have families and cannot afford to call-in sick when they have the flu, or another illness. That is where the paid sick leave would come in. Employees coming to work sick could be a bigger risk then not letting them have to day off. It could be difficult for some smaller businesses to offer this because of the costs. The restaurant industry could get hit pretty hard because of the administrative costs as well as having to cover peoples’ shifts that are unable to go to work. â€Å"The U. S is the only major industrialized nation without a national paid sick-leave policy Some 145 countries provide paid sick days for short- or long-term illnesses. Japan, the Netherlands, Switzerland, Sweden, Denmark, Finland and Singapore require employers to provide at least 10 paid sick days† (Koba, 2013). In Conclusion, the world is not what it used to be. The government is eventually going to control the whole world and nobody will have a say on anything. The housing market is slowly coming back up, but are the people going to be able to get a new home and afford it later down the line? The United States is not promising that it will not get back into another recession so the person better only hope that they have a safe, secure job. The Affordable Care Act will be completely controlled by the government, and Medicaid patients will not have the coverage they once had. Companies do not offer paid sick leave to the employees, but some states are trying to make it a law.

Fractional Distillation Essay

Abstract An equimolar mixture of cyclohexane and toluene was separated by simple and fractional distillation, using an empty column and a copper sponge column respectively. Using helium as the mobile phase, the distillate was analyzed through gas chromatography. The calculated HETP for the simple distillation was 8.274 cm/plate and the 3.332 cm/plate for the fractional distillation. Experimental Procedure A copper packed fractional-distillation column was obtained and an apparatus was assembled for fractional distillation. Four clean, dry fraction collectors were obtained and labeled HETP, fraction 1, fraction 2, and fraction 3 respectively. A volume of 40.0 mL of an equimolar mixture of cyclohexane and toluene was added to a 100.0-mL round bottom flask attached to the end of the distillation column. Heating chips were added to the round bottom flask in order to speed up the heating process. The 100.0-mL round bottom flask, along with the distillation column was attached to a ring stand over a heat source. The mixture was delicately heated to a boil. The first five drops were collected in the vial labeled HETP. The liquid for vial 1 began collecting when the temperature was 60 C and continued until it was 85 C. Vial 2 began collecting when the temperature was 86ï‚ °C and continued until it was 99 C. Vial 3 was collected at room temperature once the remaining liquid cooled. A volume of 1 micro-liter of each fraction, including the HEPT was added to the gas chromatography apparatus separately in order for each fraction to be analyzed. For simple distillation, the same procedure was followed using an empty, clean, and dry column. Data: Table 1: Simple Distillation Values VariablesHETPFraction 1Fraction 2Pot Residue Temp range,  °C-60-8586-100- Empty Vials & cap, g5.45316.84216.48216.842 Vial & contents, g5.57828.32330.21123.311 Mass of fraction, g0.12511.48113.7296.469 Area GC peak for Cy93.9461.2430.430 Relative mass Cy, g104.2767.97633.7770 % mass Cy93.3692.6349.550 Actual mass Cy, g0.116710.6356.8030 Actual moles Cy0.001390.126.08080 Area GC peak Tol6.684.8730.9874.33 Relative mass Tol, g7.0145.113532.52978.047 % mass Toluene6.647.3750.45100 Actual mass Tol, g0.008384.6156.9266.469 Actual moles Tol0.000090.91770.07510.0702 Table 2: Fractional Distillation Values (Copper Sponge Column) VariablesHETPFraction 1Fraction 2Pot Residue Temp range,  °C67-7071-8586-100- Empty Vials & cap, g5.30416.52815.73616.031 Vial & contents, g5.41227.14725.26026.200 Mass of fraction, g0.10810.6199.52410.169 Area GC peak for Cy49.4378.2240.000 Relative mass Cy, g54.86786.82444.40 % mass Cy99.588.7663.560 Actual mass Cy, g0.10759.4256.0530 Actual moles Cy0.00130.1120.06570 Area GC peak Tol0.19.9022.9457.86 Relative mass Tol, g0.10510.39524.08760.753 % mass Toluene0.511.2436.44100 Actual mass Tol, g0.00051.1943.47110.169 Actual moles Tol0.0000050.01290.03760.1103 Discussion The Northern Pines Chemical Company specializes in manufacturing chemicals from wood products such as turpentine. To obtain pure ÃŽ ±-pinene, it must be separated, using fractional distillation, from the other major component   turpentine, ÃŽ ²-pinene. This company would like to switch to a cheaper and longer-lasting packing material. The objective of this experiment was to separate an equimolar mixture of cyclohexane and toluene by simple and fractional distillation, using an empty column and a copper sponge column respectively. The distillate was analyzed through gas chromatography, using helium as the mobile phase. Helium is a good mobile phase because it acts as an unreactive carrier-gas that pushes the samples through the chromatogram. This information was used to determine which packing material is most effective by comparing HETP values which based on the number of theoretical plates each material provides. Using the copper sponge as packing material in the fractional distil lation column provided a very effective separation of cyclohexane and toluene. The calculated HETP for simple distillation was 8.274 cm/plate and 3.332 cm/plate for fractional distillation. The fractional distillation was more effective because it had a lower HETP value which means that it has a higher number of theoretical plates for the same column length as the simple distillation. When comparing the purity of the major cyclohexane-rich fraction with the starting mixture (the equimolar mixture of cyclohexane and toluene) of each distillation the packing material improved efficiency by more than six percent. One way to recover cyclohexane with even greater purity would be to heat the starting mixture slowly and steadily instead of rapidly, allowing better separation of the components. Another way to improve purity is to make sure the column is properly packed (not too tight) and insulated. Different packing materials will have diverse efficiency for distillation and therefore yield different HETP values. The most efficient packing material used was â€Å"rascing rings,† which provided an HETP of 2.67 cm/plate. The copper sponge material had an HETP value of 3.3 cm/plate, followed by glass beads and coiled copper with 7.5cm/plate and galvanized steel with 12.5 cm/plate. Packing the Northern Pines Chemical Company’s 3ft fractionating column with rascing rings would provide 34.2 plates, which meets the minimum requirement for separating ÃŽ ±- and ÃŽ ²-pinene. Exercises 1) HETP=height/plates Porcelain saddles: 5 cm= (15 cm )/(x )=3 plates Glass Tube: 15 cm= (15 cm )/x=1 plate Vigreux Column: 8 cm= (24 cm)/x=3 plates Total plates= 3+3+1-1(boiling flask) = 6 plates 2) The HETP value and efficiency of separation can be affected by experimental errors. A) If the HETP sample was collected midway through the distillation, the mole fraction of cyclohexane:toluene would be much lower, which would in turn yield a higher HETP value. B) If all of the liquid distilled within 5 minutes of heating, a higher HETP value would be found again because all of the toluene would be distilled as well. This also means poor separation. C) If two packed columns were stacked over the boiling flask instead of one, the HETP value remain the same if the columns were identical because the height and number of plates would be the same.

Teaching in Public Schools Differs from Private Schools

Teaching in Public Schools Differs from Private Schools School choice is a hot topic concerning education especially when it comes to public vs. private schools. How parents choose to educate their children is highly debated, but teachers have options when it comes to choosing a job? As a teacher, landing your first job is not always easy. However, you must ensure that the schools mission and vision align with your personal philosophy. It is important to understand that teaching in public schools does differ from teaching in private schools. Both offer the opportunity to work with young people on a daily basis, but each has their advantages and disadvantages. Teaching is a very competitive field, and at times it seems like there are more teachers than there are jobs available. Prospective teachers applying for a position in a private school should know the differences between public and private schools that will impact how they do their job. Understanding those differences is important if you have an either/or opportunity. Ultimately, you want to teach at a place where you are comfortable, that will support you as both a teacher and a person, and that will give you the best opportunity to make a difference in the lives of your students. Here we examine some major differences between public and private schools when it comes to teaching. Budget The budget of a private school typically comes from a combination of tuition and fundraising. This means that the overall budget of a school is dependent on how many students are enrolled and the overall wealth of the donors who support it. This can be challenging for newer private schools and an overall advantage for an established private school that have successful alumni willing to support the school. The bulk of the budget of a public school is driven by local property taxes and state education aid. Schools also get some federal money to support federal programs. Some public schools are also fortunate to have local businesses or individuals who support them through donations, but this is not the norm. The budget for public schools is typically tied to their state’s economic status. When a state goes through an economic hardship schools, receive less money than they typically would. This often forces school administrators to make difficult cuts. Certification Public schools require a minimum of a bachelor’s degree and a teaching certificate to be a certified teacher. These requirements are set by the state; whereas requirements for private schools are set by their individual governing boards. Most private schools typically follow the same requirements as public schools. However, there are a few private schools that do not require a teaching certificate and in some cases may hire teachers without a specific degree. There are also private schools that only look to hire teachers who hold an advanced degree. Curriculum and Assessment For public schools, the curriculum is mostly driven by state-mandated objectives and for most states will soon be driven by the Common Core State Standards. Individual districts may also have additional objectives based on their individual community needs. These state mandated objectives also drive the state standardized testing that all public schools are required to give. State and federal governments have a much smaller influence on the private school curriculum. Private schools can essentially develop and implement their own curriculum and assessments. One of the major differences is that private schools may incorporate religious curriculum into their schools whereas public schools cannot. Most private schools are founded based on religious principles, so this allows them to indoctrinate their students with their beliefs. Other private schools may choose to focus more on a specific area such as math or science. In this case, their curriculum will focus more on those specific areas, whereas a public school is more balanced in their approach. Discipline The old saying goes that kids will be kids. This is true for both public and private schools. There are going to be discipline issues in either case. Public schools typically have more major discipline issues such as violence and drugs than private schools do. Public school administrators spend the majority of their time handling student discipline issues. Private schools tend to have more parental support which often leads to fewer discipline issues. They also have more flexibility than public schools when it comes to removing a student from a classroom or removing them from school altogether. Public schools are required to take every student who lives in their district. A private school can simply end their relationship with a student who continuously refuses to follow their expected policies and procedures. Diversity A limiting factor for private schools is their lack of diversity. Public schools are much more diverse than private schools in many areas including ethnicity, socioeconomic status, student needs, and academic ranges. The truth is that attending a private school cost too much money for most Americans to send their children too. This factor alone tends to limit diversity within a private school. The reality is that the majority of the population in private schools is made up of students who are from upper-middle-class Caucasian families. Enrollment Public schools are required to take every student no matter their disability, academic level, religion, ethnicity, socioeconomic status, etc. This can also have an adverse effect on class size especially in years where budgets are thin. It is not uncommon for there to be 30-40 students in a single classroom in a public school. Private schools control their enrollment. This allows them to keep class sizes in an ideal 15-18 student range. Controlling enrollment also is beneficial for teachers in that the overall range of where students are academically are much closer than a typical public school classroom. This is a very important benefit for both students and teachers in private schools. Parental Support In public schools, the amount of parental support for the school varies. It is typically dependent upon the community where the school is located. Unfortunately, there are communities that do not value education and only send their kids to school because it is a requirement or because they think of it as free babysitting. There are also many public school communities who value education and provide tremendous support. Those public schools with low support provide a different set of challenges than those with high parental support. Private schools almost always have tremendous parental support. After all, they are paying for their child’s education, and when money is exchanged, there is an unspoken guarantee that they intend to be involved in their child’s education. Parental involvement is very important in the overall academic growth and development of a child. It also makes a teacher’s job easier in the long run. Pay A surprising fact is that public school teachers are typically paid more than private school teachers. However this does depend on the individual school itself, so it may not necessarily be the case. Some private schools may also offer benefits that public schools do not including tuition for higher education, housing, or meals. One reason that public school teachers are typically paid more is because most private schools do not have a teacher’s union. Teaching unions fight hard for their members to be fairly compensated. Without these strong union ties, it is difficult for private school teachers to negotiate for better pay. Conclusion There are many pros and cons a teacher must weigh when it comes to choosing to teach in public vs. private school. It ultimately comes down to individual preference and comfort level. Some teachers would prefer the challenge of being a teacher in a struggling inner city school and others would prefer to teach in an affluent suburban school. The reality is that you can make an impact no matter where you teach.

Selecting An Article On Current Events Within The Native American

Selecting An Article On Current Events Within The Native American Selecting An Article On Current Events Within The Native American Communities And Analyzing / – Coursework Example Article Review: â€Å"Native Cry Challenges Indian Country To Walk 10,000 Steps for Suicide Awareness† An article written by a staff of Indian County Today Media Network (ICTMN) entitled â€Å"Native Cry Challenges Indian Country To Walk 10,000 Steps for Suicide Awareness† published online on 23 January 2013 proffered relevant issues about an organization’s pledge and commitment for Native American Indians to â€Å"stand up for suicide awareness†1. The organization, Native Cry Outreach Alliance, reportedly co-founded by the featured Quechan tribal member, acknowledged the need to enhance awareness to this dilemma since, according to its official website, â€Å"Native American youth are among the highest suicide rates of any ethnicity†2. To assist in addressing the ultimate cause of the youths’ alleged depression in contemporary times, it would be crucial to understand the historical origin on the people. As emphasized by Calloway (2011), from the written experience of Keith Basso among the Western Apaches: â€Å"For Indian men and women, the past lies embedded in features of the earth†¦ Knowledge of places is therefore closely linked to knowledge of the self, to grasping one’s position in the larger scheme of things, including one’s own community, and to securing a confident sense of who one is as a person†3. Therefore, there should be a more in-depth understanding on the root cause of Native American youth’s depression that ultimately leads them to decide on taking their own lives in contemporary times. BibliographyBasso, Keith H. Wisdom Sits in Places: Landscape and Language among the Western Apache. Albuquerque: University of New Mexico Press, 1996.Calloway, Colin G. First Peoples: A Documentary Survey of American Indian History. Bedford/St. Martins, 2011.ICTMN Staff. "Native Cry Challenges Indian Country To Walk 10,000 Steps for Suicide Awareness." Indian County Today Media Network. January 23, 2013. http://indiancountrytodaymedianetwork.com/2013/01/23/native-cry-challenges-indian-country-walk-10000-steps-suicide-awareness-147180 (accessed January 23, 2013 ).NativeCry.org. "NativeCry.org Daily News." 2013. nativecry.org/ (accessed January 23, 2013).

The Pyramid Of Life

The Pyramid Of Life When you look at a pyramid, youll notice that its broad base gradually narrows as it extends upward. The same holds true for the organization of life on Earth. At the base of this hierarchical structure is the most inclusive level of organization, the biosphere. As you climb the pyramid, the levels become less encompassing and more specific. Lets take a look at this hierarchical structure for the organization of life, starting with the biosphere at the base and culminating with the atom at the peak. Hierarchical Structure of Life Biosphere: The biosphere includes all of the Earths biomes and all living organisms within. This includes areas on the Earths surface, below the Earths surface, and in the atmosphere. Biome: Biomes encompass all of the Earths ecosystems. They can be divided into regions of similar climate, plant life, and animal life. Biomes consist of both land biomes and aquatic biomes. The organisms in each biome have acquired special adaptations for living in their specific environment. Ecosystem: Ecosystems involve interactions between living organisms and their environment. This includes both living and nonliving material in an environment. An ecosystem contains many different types of communities. Extremophiles, for example, are organisms that thrive in extreme ecosystems such as salt lakes, hydrothermal vents, and in the stomachs of other organisms. Community: Communities consist of different populations (groups of organisms of the same species) in a given geographic area. From people and plants to bacteria and fungi, communities include the living organisms in an environment. The different populations interact with and influence one another in a given community. Energy flow is guided by the food webs and food chains in a community. Population: Populations are groups of organisms of the same species living in a specific community. Populations may increase in size or shrink depending on a number of environmental factors. A population is limited to a specific species. A population could be a species of plant, species of animal, or a bacterial colony. Organism: A living organism is a single individual of a species that exhibits the basic characteristics of life. Living organisms are highly ordered and have the ability to grow, develop, and reproduce. Complex organisms, including humans, rely on the cooperation between organ systems to exist. Organ System: Organ systems are groups of organs within an organism. Some examples are the circulatory, digestive, nervous, skeletal, and reproductive systems, which work together to keep the body functioning normally. For instance, nutrients obtained by the digestive system are distributed throughout the body by the circulatory system. Likewise, the circulatory system distributes oxygen that is taken in by the respiratory system. Organ: An organ is an independent part of the body of an organism that carries out specific functions. Organs include the heart, lungs, kidneys, skin, and ears. Organs are composed of different types of tissue arranged together to perform specific tasks. For example, the brain is composed of several different types including nervous and connective tissues. Tissue: Tissues are groups of cells with both a shared structure and function. Animal tissue can be grouped into four subunits: epithelial tissue, connective tissues, muscle tissue, and nervous tissue. Tissues are grouped together to form organs. Cell: Cells are the simplest form of living units. Processes that occur within the body are carried out on a cellular level. For example, when you move your leg, it is the responsibility of nerve cells to transmit these signals from your brain to the muscle cells in your leg. There are a number of different types of cells within the body including blood cells, fat cells, and stem cells. Cells of different categories of organisms include plant cells, animal cells, and bacterial cells. Organelle: Cells contain tiny structures called organelles, which are responsible for everything from housing the cells DNA to producing energy. Unlike organelles in prokaryotic cells, organelles in eukaryotic cells are often enclosed by a membrane. Examples of organelles include the nucleus, mitochondria, ribosomes, and chloroplasts. Molecule: Molecules are composed of atoms and are the smallest units of a compound. Molecules can be arranged into large molecular structures such as chromosomes, proteins, and lipids. Some of these large biological molecules may be grouped together to become the organelles that compose your cells. Atom: Finally, there is the ever so tiny atom. It takes extremely powerful microscopes to view these units of matter (anything that has mass and takes up space). Elements such as carbon, oxygen, and hydrogen are composed of atoms. Atoms bonded together to make molecules. For example, a water molecule consists of two hydrogen atoms bonded to an oxygen atom. Atoms represent the smallest and most specific unit of this hierarchical structure.

THE POLITICAL EVENTS AND CIRCUMSTANCES THAT INFLUENCED GABRIEL GARCIA Essay

THE POLITICAL EVENTS AND CIRCUMSTANCES THAT INFLUENCED GABRIEL GARCIA MARQUEZ IN THE LEAF STORM - Essay Example Colombia is a South American country that is influenced strongly by Spanish rule and is the site of several international trade for countries like USA, France and Britain for over four centuries now(Henderson 2). Gabriel Garcia Marquez is a Colombian writer who has written books that reflect the economic and social realities of his coutry. This paper examines the book, Leaf Storm which presents the vivid facts about an imaginary town, Macondo located in Colombia. It looks at the political events and factors that acted as foundation for Marquez to write the book and its implications in relations to that era of Colombian history. Leaf Storm is a narrative about the thoughts and views of three generations of a family; a grandfather (Colonel), a daughter and a grandson. Each of them give their views and opinions about a conflict involving the Colonel’s family and the people of Macondo who have an extreme hatred for a dead man who was the guest of the house for many years. The deceased, who happened o be a doctor, was seen by the townsfolk as cruel because he refused to treat members of the town who were wounded in the country’s civil war though he was qualified to. The people of Macondo therefore thought that the deceased did not deserve a normal Christian burial. On the other hand, the Colonel had made a vow to the deceased to perform his burial, since he had no known family members. In honor of his promise, the colonel sought to get the dead doctor a normal burial and as members of his family, his daughter and grandson had to support him in their conflict against the people of Macondo. The book therefore gives accounts of the events from three perspectives; an older man, a young lady and an innocent child. All these descriptions show strong links to Colombia’s political and social history. The narration appears to be set in 1909 (Marquez 2), a period linked with the numerous transformations that occurred in Colombia’s history including the Thousand Day War (1899 – 1902) and the establishment of numerous banana plantations including the United Fruit Company, which became a common entity in most of Latin America in that point in history. These two events came with so many complications and strive that determined the politics of the era. Pelayo(28) identifies three major events in the history of Colombia that are defined subtly through the writings of Leaf Storm. They include: 1. The arrival of the Banana Company 2. The people that the Banana Company attracted (the leaf storm) 3. The end of the Colombian Civil War The Thousand Day War Prior to 1909, the y ear the narration was set, there was a war in Colombia between 1899 and 1902 known as the Thousand Day War. It involved the members of the two major political traditions of the country: the Liberal Party and the Conservative Party. The liberals accused the conservatives of retaining power through election fraud and this led to the commencement of a war that saw massive destruction of properties and human lives across the country (Henderson 54). This war was also fueled by economic crises caused by the falling coffee prices on the international market. This trend showed the need for the diversification of the country’s economy by planting other crops like bananas to support Colombia and prevent overdependence on coffee exports. Although Marquez does not refer to the Thousand Day War directly in the book, it can be inferred logically that the 10 or so men who were wounded and demanded treatment from the deceased doctor were involved in that war. Also, they appear to be fighting on the side of the rebels and the dead doctor seemed to be preserving his integrity by abstaining from the treatment of rebels. This clearly shows the extent people went to take and protect their positions in the Thousand Day War. This shows that there were some elites and conservatives who stuck to the ruling government when the war prevailed. This also shows the

The Main Capabilities That Motivate LinkedIn Case Study

The Main Capabilities That Motivate LinkedIn - Case Study Example In 2011, the company’s revenues stood at $522.2 million making it the world’s largest professional network by 2012 (Yoffie and Kind 2012, p. 1). The company’s revenues and profits come from marketing solutions, premium subscriptions, and hiring solutions. LinkedIn became the first U.S social networking firm to participate in an IPO where it raised $270.2 million (Yoffie and Kind 2012, p. 1). LinkedIn has a mission to connect the world’s professionals to make them more productive and successful (Yoffie and Kind 2012, p. 3). Indeed, the company helps the members to access people, jobs, news, updates, and insights that help them to become good entrepreneurs (LinkedIn 2014). The company seeks to link about 640 million knowledge workers across the globe (Yoffie and Kind 2012, p. 4). LinkedIn has a vision to connect 640 million knowledge workers across the world (Yoffie and Kind 2012, p. 4). With such a promising mission and vision, the company attracts more than 5,400 full-time employees, 5.7 billion professionally oriented searches in 2012, and 186 million unique visitors in the first quarter of 2014 (LinkedIn Corporation 2014). The company enjoys about 36% of the online advertising market (Fawley 2013, p. 31-32). The company generated revenues from premium subscriptions (20%), marketing solutions (30%), and hiring solutions (50%) in 2011 (Yoffie and Kind 2012, p. 7-8). Most of its competitors could not match these revenues. LinkedIn adopts (R&D) Innovative product development to produce new products that will address market changes and customer needs. This defines a competitive advantage since other firms like Google + and Facebook are only applicable in specific occasions (Yoffie and Kind 2012, p. 1). This detailed strategic management analysis of LinkedIn Corporation addressed the internal and external environment of the company and identified the strategic challenges for the firm. Consequently, it proposed a set of rational options and derived the best applicable option that the company must adapt to survive in the competitive market.

Examination of the Extent to which section 51 Companies Act 2006 has Essay

Examination of the Extent to which section 51 Companies Act 2006 has clarified the Law relating to Pre-Incorporation Contracts - Essay Example The purpose of pre-incorporation contracts is to encourage entrepreneurship and efficiency in creating simplicity and flexibility in formation and maintenance of companies. It also satisfies the need of an upcoming company to acquire rights and liabilities. This ensures that the company can start with business after incorporation. The challenge is that these companies do not have legal personality, due to their inexistence, and thus cannot make agreements. It is therefore important to evaluate the advantages and the shortcomings, and the future of the same on the role of promoters. If the Company does nothing, it is taken to have ratified to the agreement and the promoter is not be personally liable for the agreement. However, if the incorporation of the company has not been done or, after incorporation, rejects the agreement, the promoter becomes automatically liable for liabilities that may be created in the course of acting as promoter and entering into agreements. The liability i s then discharged only if the company subsequently enters into an agreement on similar terms or in exchange of, the pre-incorporation contract; or to the ends that the Board ratifies or is taken to have ratified the contract or action. The only option is then to have a promoter or agent contract in the company’s behalf. They thus incur liability for the company before incorporation. A promoter, according to the case of Twycross v Grant, 3 is one who forms a company with reference to specific projects and set it going, and take necessary steps to meet that purpose. This includes those who take the procedural steps necessary to form the company, or sets up the company’s business, but not those acting merely in professional capacity on the instructions of a promoter. They deal with formalities of registration of companies, from finding directors and shareholders to holding negotiations for business contracts for the new companies. They are also involved in the formation o f a company and are thus personally liable for the pre-incorporation contracts as neither the principle and agent relationship exists. Reason being the lack of that relationship between the agent and the principal as there is in real sense no principle. The common law puts in obstacles to those wishing to contract on behalf of such companies. This is to discourage people from signing or contracting on behalf of non-existent companies. These companies are not legal entities and thus are not permitted to perform juristic acts. According to common law, no person has the right to act as an agent of a company not yet established, in the expectation of ratification after it becomes incorporated. A company cannot then gain legal status before its existence of attaining contractual rights or sustaining contractual liabilities that exist from pre-incorporation agreements. These contracts cannot then oblige a company. The status of promoters ceases to exist after formation of the board of dir ectors. Promoters of the company may also undertake to enter into contracts on the entity’s behalf, where the company may later refute to approve or consent after incorporation. This position is important as it prevents fiduitiary promoters claiming to be acting for the company, as in the case of

Workplace Observation Paper Essay Example | Topics and Well Written Essays - 500 words

Workplace Observation Paper - Essay Example The portal does indicate an attempt to increase employees’ sense of belonging. Wal-Mart previously did not encourage employees to speak out about their working experiences with the retail giant. Walmartfacts.com is now available for employees to post their positive experiences. Where Wal-Mart fails in communications is in addressing the negative issues, the subjects that have brought about all the negative headlines. The retailer is still reluctant to meet with union leaders in communities where it has proposed new store locations. Edd Snyder, executive director, corporate communications, at GM, offers advice that counters avoidance of opposing groups. â€Å"You must find some common ground. The idea is to bridge [differences] and talk and be in constant communication with the other organization. Find common threads† (Frank, 2005). The corporate culture at Wal-Mart is very different from the individual cultures In each store location. Every community has its own set of values or standards. Some are more blue-collar oriented, while others are more white-collar with higher levels of education. The low cost strategy, which many critics believe has ignored environmental and human rights issues does appeal to those who are price conscious. Wal-Mart’s mission statement includes â€Å"our fist responsibility is to provide all consumers (1) the best products and services with guaranteed satisfaction under one roof† (uwstout.edu). Wal-Mart follows through on this promise, by providing securing relationships with low cost suppliers and manufacturers.

Neoclassicism Assignment Example | Topics and Well Written Essays - 250 words

Neoclassicism - Assignment Example (Kleiner, 2008, p.769). Marat was a writer who supported revolution and also he was a friend of David. Marat ws assassinated in 1783. A member of the rival political faction had stabbed him to death when he was having his medicinal bath to cope with his long-term skin disease that he fell prey to, while hiding from the King’s soldiersin Paris’s seweres. (Kleiner, 2008, p.769). David has used a simple and clear style in this painting. He has intentionally avoided the Macabre and presented Marat as a romantic tragic hero. The pen and paper in his hands remind the onlooker that he was deeply engrossed in his service to revolution as a writer right up to his last breath. The face of Marat is painted as suffering from pain, still full of grace. In his hands, there is a petition that either the assassin brought with her or he was preparing for some poor unfortunate person, to get assistance from a widow of a martyr of the revolution. All this attention given to details raises the virtues of the deceased in the eyes of the beholder. The skin problems that Marat suffered from were intentionally avoided in the painting. In his early years as a painter, David had followed the Rococo style of painting which was considered trendy in those days. But after seeing the renaissance period Greek paintings while he was studying in Rome, he renounced the decorative style of Rococo as â€Å"artificial† and â€Å"exalted the â€Å"perfect form† of Greek art† (Kleiner, 2008, p.769). Art historians have pointed to the resemblance of this painting to the depiction of Christ in Michelangelo’s Pieta’ (Kleiner, 2008, p.769). The arms that are hanging down in both paintings have a similarity un-surpassed by even the eyes of a person with least training in understanding art. This likeness has remained a major source of controversy regarding the ideological positions reflected in this

Assignment 03 Example | Topics and Well Written Essays - 500 words

03 - Assignment Example The clause will legally bind the employees from releasing confidential company secrets other than in compliance with legal obligations in a court of law or statutory duty. In addition, the employees should not disclose information to anyone who has not signed a non-disclosure agreement with the company, failure to which the company will take legal action against the employee for breach of contract (Brewer 12). According to Brewer, assault is the threat to harm with the apparent ability to do so (74). Battery involves the harmful touching of an individual. In the case above, it is an assault case since the fake punch B took on A qualified as a threat to punch. In addition, B had the apparent ability to punch A due to their close proximity in the car. False Imprisonment is the act of restraining a person from free movement, either through physical force, a failure to release and physical barriers. For a false imprisonment charge to hold in a court of law, the act must be unlawful and must be against the will of the plaintiff. In addition, there must be force or threat to force. However, in the case between A and B, there is no false imprisonment since A has valid proof of cause for the alleged imprisonment; B was drunk and his life would have been in danger from the bears and witches. The sheriff should arrest B on drunk and disorderly charges (Brewer 23). Comparative Negligence is a law implemented in accident cases to ascertain responsibility and damages in proportion to the level of negligence of all the parties involved in the accident. In order to calculate the damages, two approaches are used: ii. Modified Comparative Negligence- The plaintiff is barred from recovering any damages if he is more responsible for the accident or equally responsible. Therefore, so as to recover damages, the plaintiff must have been less responsible for the accident. The law of Duty to Mitigate occurs when an individual suffers a loss due to a breach of

Neoclassicism Assignment Example | Topics and Well Written Essays - 250 words

Neoclassicism - Assignment Example (Kleiner, 2008, p.769). Marat was a writer who supported revolution and also he was a friend of David. Marat ws assassinated in 1783. A member of the rival political faction had stabbed him to death when he was having his medicinal bath to cope with his long-term skin disease that he fell prey to, while hiding from the King’s soldiersin Paris’s seweres. (Kleiner, 2008, p.769). David has used a simple and clear style in this painting. He has intentionally avoided the Macabre and presented Marat as a romantic tragic hero. The pen and paper in his hands remind the onlooker that he was deeply engrossed in his service to revolution as a writer right up to his last breath. The face of Marat is painted as suffering from pain, still full of grace. In his hands, there is a petition that either the assassin brought with her or he was preparing for some poor unfortunate person, to get assistance from a widow of a martyr of the revolution. All this attention given to details raises the virtues of the deceased in the eyes of the beholder. The skin problems that Marat suffered from were intentionally avoided in the painting. In his early years as a painter, David had followed the Rococo style of painting which was considered trendy in those days. But after seeing the renaissance period Greek paintings while he was studying in Rome, he renounced the decorative style of Rococo as â€Å"artificial† and â€Å"exalted the â€Å"perfect form† of Greek art† (Kleiner, 2008, p.769). Art historians have pointed to the resemblance of this painting to the depiction of Christ in Michelangelo’s Pieta’ (Kleiner, 2008, p.769). The arms that are hanging down in both paintings have a similarity un-surpassed by even the eyes of a person with least training in understanding art. This likeness has remained a major source of controversy regarding the ideological positions reflected in this

Three Mile Island Essay Example for Free

Three Mile Island Essay INTRODUCTION   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Three Mile Island incident stands not only as a reminder of the potential hazards of nuclear power, but of the potential hazards of an economically driven society and a government infiltrated by corporate interests. The events behind the most dangerous nuclear accident in American history are as straightforward as they are alarming; On Mar. 28, 1979, failure of the cooling system of the No. 2 nuclear reactor led to overheating and partial melting of its uranium core and production of hydrogen gas, which raised fears of an explosion and dispersal of radioactivity and consequently left the citizens of Harrisburg PA and the surrounding areas in a man-made disaster area of which they remained largely oblivious for some time.    An ensuing federal investigation of the accident would fault human, mechanical, and design errors, and recommend changes in reactor licensing and personnel training, as well as in the structure and function of the Nuclear Regulatory Commission,   (Three Mile Island).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   BODY   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Inarguably, failure to prevent the Three Mile Island nuclear accident rests on human shoulders; the accident resulted from mistakes, oversights, and misjudgments and unlike natural disasters such as floods, hurricanes, earthquakes, or major fires, left no immediate physical alterations in the surrounding environment; however, the possibility to lay blame for the accident on specific actions or non-actions by specific reasons lured many who were impacted by the accident to search for immediate victims and villains.   (Houts, Cleary, and Hu vii)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   One of the primary concerns surrounding the accident was the potential dangers of the radioactive leak which   was especially frightening because it cannot be felt or seen and is not easily understood. It is not possible to tell by ones senses when one is being radiated. Therefore, it was impossible for people living near Three Mile Island to assess the danger directly or to know what protective actions to take though the immediate psychological impact was devastating to nearby residents.   (Houts, Cleary, and Hu xi)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The accident at Three Mile Island grew in its immediate impact on the citizens near the plant due to media-influence. Recent studies of the incident and comprehensive studies of those impacted by the disaster   reveal profound psychological damages as well as physical damages to personal health and well-being. Subsequent lawsuits against the power plant were upheld by federal courts which ruled the accidental release of radioactive gases resulted from a partial meltdown of the reactor core after a combination of mechanical and human failures allowed the core to lose cooling water[] the company is responsible for health problems, such as cancer and birth defects; however, the full impact of the disaster on the population and the environment may not be known for many years to come.  Ã‚   (Murray 3)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   While the media exaggerated threats and claims of possible hazards, the state and federal and corporate spokespeople, at first,   downplayed the event and only later admitted that   findings about the status of the reactor suggested to Met Ed, NRC, and state officials that the accident had caused more damage and presented a greater threat to the citizens of central Pennsylvania than they had previously realized which   ultimately led to a complete dissolution of trust between the impacted citizens and corporate interests. (Walker 102)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The impact on the citizens near the plant took three major forms: psychological, physical, and economic. Detailed studies of those impacted by the disaster showed that Nine months after the crisis, 11% of respondents within five miles of TMI stated that they had visited a physician concerning symptoms they thought were due to the situation at Three Mile Island and that in many cases, these health problems were ultimately found to be of a anxious or psychological origin.   (Houts, Cleary, and Hu 95). Long-term impacts, as mentioned earlier, included cancer, birth-defects, and an undermining of trust in government or in corporate America. Many of the citizens near Three Mile Island relocated and left their homes of many years due to the unknown impacts of the disaster which may still be unmeasured.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   CONCLUSION      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   I feel that the Three Mile Island accident severely damaged the relationship between community and corporation not only for those who suffered in the disaster but for anyone who is familiar with its history.   To me, it is appalling that the company realized the power plant was leaking radiation uncontrollably but failed to inform the public or explain the risk, leaving the media to misinform the public in many cases making the situation worse for those who had to endure it. To me, the accident stands as an almost symbolic occurrence which shows the perils of greed and corporate   proliferations and the reality that American citizens are sometimes not provided for by their companies or government but are often put at risk by their actions.(Goldsteen, and Schorr 129)                  Ã‚  SUMMARY      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Though the accident at Three Mile Island can overtly be traced to: A series of mechanical and judgmental errors it can also be traced to deeper roots in the economically driven private sector of American society and also to the superficiality of media and of the failure of government to adequately inform its citizens about the potential risks of an private industrial power-plant operating near their residences. The accident caused a breach in trust between ordinary citizens and government and corporate hierarchies; the full impact of the disaster is till unknown and will only be determined over time. (Houts, Cleary, and Hu ix)   Works Cited    Three Mile Island. The Columbia Encyclopedia. 6th ed. 2004. Goldsteen, Raymond L., and John K. Schorr. Demanding Democracy after Three Mile Island.    Gainesville, FL: University Presses of Florida, 1991. Houts, Peter S., Paul D. Cleary, and Teh-Wei Hu. Psychological, Social, and Economic Impacts   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   on the Surrounding Population Psychological, Social, and Economic Impacts on the   Ã‚  Ã‚  Ã‚   Surrounding Population. University Park, PA: Pennsylvania State University Press, 1988.    Questia. 11 Oct. 2007 http://www.questia.com/PM.qst?a=od=99373973. Murray, Frank J. Supreme Court Lets Stand Three Mile Island Lawsuits. The Washington   Ã‚  Ã‚  Ã‚   Times 6 June 2000: 3. Questia. 11 Oct. 2007 http://www.questia.com/PM.qst? a=od=5001743165. Walker, J. Samuel. Three Mile Island: A Nuclear Crisis in Historical Perspective. Berkeley, CA:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   University of California Press, 2004. Questia. 11 Oct. 2007 http://www.questia. com/PM.qst?a=od=105355260.

Story On Memory And Time English Literature Essay

Story On Memory And Time English Literature Essay It is one sunshine afternoon like the other day, my uncle complains to me about how to communicate with his son again. He tells me that he is so busy with his business that his son has always been lived with his grandparent abroad since his son was very young. I feel even more confused when he says that he is not used to spend the time with his son, as he does not know what to say to his son though he is a father. May be you can chat with your son about some interests that your son likes to do very much, such as football, basketball and so on. I tell him. And my memory begins to draft back to the time when I was very young. My parents always believe it is very important for them to spend the time with me no matter how busy they are. Of all the things in the world, time is the most valuable thing that parents can spend on a child. My parents always said that when I was young. They knew what my hobbies are clearly and they are so kind that always tried their best to cultivate my strong points. And it is mainly due to this reason that I am the best football player in my campus. I could not imagine what my course of life would be under the condition that my parents were the same as my uncle, knowing nothing about his child. Well, it is a good idea at the first glance, but I am not familiar with my sons hobbies. May be money can solve everything. You know, I am so successful a manager, hence, I can let my son know how successful his father is by the way of spending money. My uncle answers with confidence, like many parents nowadays, who always believe that it is more useful if they put money onto their children than time. At that moment, my heart is filled with compassion for his son. It is no surprise that his son has no strong points in my school and always spends the time by himself. Being so lonely and so introverted, he even does not know how to make friends with other classmates, never to say social intercourse. I feel am so fortunate than his son, as I have a harmony family, the family of which is vey united and compatible. Living in this family, I learn how to care other people, how to communicate with other people and how to show your friendliness to other people, the characteristics of which I cherish most in my life career. I am convinced that these are the best gifts my parent has given to me. After the conversation with my uncle, looking at the children playing football in the grass lawn not far away, the memories about the time I spend with my parent emerge in my mind. I fall into the precious and memorable recollections. It is no exaggeration to say that I could not have been crazy about playing the football without my fathers cultivation day by day. I remember that my father always comes to the court in my school to watch my football competition. In my memory, when I fail, he always says to me that it is not important of the results, but the process. I have many times of being frustrated; thinking may be I am not the proper person to play football though I love it. It is also my father, a patient and nice father, who gives me encouragements and cheer me up. There is one time that I will have my football competition in the next few days. Unfortunately, my father is too busy with his companies to come. So vital the competition is, I feel nervous and can not focus all my energy on the game, the game of which that I am crazy about. Surprisingly, when the competition begins, I find my father comes to watch my play in one corner of the court, smiling toward me. During that time, full of confidence and thankfulness fills my heart, and I get the golden medal at last. But that competition not merely rewards me that model, it also let me know how miraculous the fathers love to his son is, and how important it is to have the conscious of being able to conquer the impossible. Time will zip by, but memory will be left in your inner heart, especially the precious memories. Those memories about my childhood give me boundless knowledge. Of all the educations in the world, the parents education is significantly important. It is until I grow up that I gradually appreciate my parents influence on me during the period of my childhood. Had it not been for my parents influences, I could not have achieved so many gains not only relating to knowledge but also about social intercourse. It is the memory of my childhood that I cherish most and often hold the opinion that it is the best time in my life. And I am often associated to that period from the things happened in daily life and from what I hear and see when I grow up. Besides that, had it not been for that memory, it would be difficult for me to become an excellent football player in my school. In recent days, I write an article mainly about what is a life, and this title is derived from my childhood, from my father. Whats a life, Dad? Being an innocent child, I was curious about everything in daily life and I always asked my father what the life was when I was a little boy. Life is each day that you take and make most of that. My father always told me like that. Though I could not understand that deep meaning of life, I conceive something relating to life and living. I remember there are many memories about taking each day in my childhood. Fly kites in the field with my father; watch meaningful and moved movies relating to life, to common people with my father; enjoy the natural beauty with my parent when we go out to have a camping; play football with my father and other kids, learning what important in football and in life is the process, not the results. I remember the fondness time my father takes me to go to camp, and that memory always burns brightly in my heart. I l earn a lot from that, especially about how beautiful it is of nature and how meaningful the life is under the condition you put all your heart into it. I learn that simple truth earlier than other children. And these memories always company me when I feel depressed or delighted. Whenever I feel not sure about the life road ahead or become confused about the life and frustrated by trifle things in daily life, I always think about the cheerful memories in my mind, and then I know what the life is and how should I continue my road, how to live happily and meaningfully. It is no exaggeration to say that it is my childhood memory that gives me thoughts about how to write that article. Hence, I write this article, to pursue the significant meaning of life by my past time beautiful memories from my parent. It is my father who teaches me how to pursue life, and gives me inspiration of writing. The memories of spending wonderful time with family in my childhood are so vivid in my memory that I could not keep thinking about them when I am alone. Memory can be compared to flowers, give fragrance to people when they want it; memory can be compared to a mirror, from which you will know what you looks like and how can you make yourself look better and better; memory can be compared to a creation sources, give you inspirations and vision. And in my mind, memory is a reflection and manifestation of my parents love to his child, to me. It is this memory that companies me day and night, making me know how to achieve my dreams and let me know clearly about what is worth my pursuing in my life. Without this memory, I could not write that beautiful essay or being an excellent player in my school. Having this cherishing memory, I will do as my father did when I have my own child in the future; telling him what life is, by using the memories of my childhood. I will surely cultivate his strong points and interests, letting him have the precious memory like mine. A best memory of childhood is the best gift from parents, more valuable and expensive than money or jewelries. Without memory, writers could not write beautiful essays; without memory, children could not have so many fancies; without memory, I could not become good at playing football. Reflective Statement It is universally acknowledged that parents education has significant meaning and the best gift given to children is the time that parents put into, not money, jewelry or other things. Besides that, I have uncountable beautiful memories during childhood from my parent, who teaches me a lot not only about how to be a good person but also about how to explore the meaning of life and how to enjoy life. Therefore, this article is created. It is an article that can give people not only deep thoughts about cherished memories that belonged to their own but also let them know more about the parents influence on children. My memories of my parents cultivating me and playing with me when I was a child always encourage me to overcome difficulties and to be confidence in my daily life. Thanks to those precious memories, I can smile at life on matter it is sunshine or a winding day. And this is another reason which gives me inspiration of creating this work. This work can be used to render people tremendous benefits of how to be imaginable and fancy from their memories as well. It is the memories of wonderful time spending with parents during my childhood time that give me inspiration of creating this work. There are some problems emerged during writing process. For example, it seems to be difficult to describe the unforgettable time of childhood in detail. For the purpose of showing it vividly, I used my imagination and inspiration as well as memory, the memory of which is still burning vividly in my heart. Another problem is that how to arrange the structure of the work, with the purpose of achieving the better results. To achieve better effects, I used a conversation at first paragraph, the conversation of which is to reflect the common problems existed among many parents, who always hold the opinion that money can solve everything, including educating their children. The conversation with my uncle give rises to my own memory of childhood with parent as well. 2) Essay Introduction It is almost impossible to write of the childrens memories of their childhood without mentioning memories of their parents. As is known to all, parents education wield a significant influence in developing childrens practical abilities, cultivating childrens strong points and helping children accomplish educational goals. It is the memories of education and influences from parents that shape childrens life road to a great extent. This essay will firstly discuss the information about techniques and working methods that have been used in the creation of that work. Following this, it will give observations about the creative thinking and writing process of that work. Finally, it will describe the creation and construction of this work. Techniques and working methods being used In the contemporary world, perhaps most of the parents have the illusion that money can render them tremendous help of teaching their children, especially for the busy businessmen. Hence, at the first paragraph, it is a conversation with an uncle. Actually, uncle is a symbol of the parents who knows little on how to educating children, how to play with them and so forth. By comparison, in the first paragraph it also gives my own memories of my childhood and my parents, the purpose of which is to emphasize the theme that time is the best gift parents can give to their children. Another working methods should be mentioned is that in this work, it describes many vivid memories of childhood in detail. It is widely acknowledged by people that elaborate descriptions can better demonstrate the theme. Therefore, memories such as father went to see my football competition no matter how busy he was and how parents cultivated my interests are described vividly. Besides that, these beautiful memories can make people fall into the memories of their own as well. Hence, it can better attract the eyes of readers and achieve their sympathy Last but not least, in that work, it describes myself creating of an article what is life, which is said to be originated from my own memories of parent. For the purpose of putting the work to a meaningful level, I added that description, hoping it can receive the achievements of not only letting readers know how significant it is of parents education but also letting them know the vital role of memory in peoples daily writing and thoughts as it originates from my memory of parent. Good memories can accompany people on their entire life road and give them ray of light whenever they are in the darkness, though the life time zips by quickly. It is the memory of wonderful time which I spent with family that gives me that inspiration and imagination. Observations about the creative thinking and writing process The creative thinking and writing process is mainly reflected in the description of one article that I wrote in that work. I give the name what is life to it, as in my eyes, my parents education of me let me know how to live happily, how to pursue dreams on my life road and what is the meaning of living. It is the best gift and most cherished memory from my parent. Without their cultivation, I could not understand that life is to put your energy into it and enjoy it. From this sense, the writing of this section best exemplifies the creating thinking of mine, as it is the combination of my own memories and my own imaginations as well as my own thoughts about life from my eyesight. Creation and construction of this work In this work, conversation and description are both used, for the purpose of giving people vivid and exactly feeling and to achieve the result of emphasizing the theme of this work. Besides that, memories of my own are mainly used as all these descriptions originated from my own memories of my childhood. It is the basic source of creating this work. In order to emphasize the theory that though time zips by quickly, memories will company people and influence people almost all their lives, a description of imagination was used at the end of that work. That is, when I become a father, I will cultivate my own child like my father did, letting him know the meaning of life and spend as much time as possible with him, which is the best gift that parents can give but always neglect. There are many depictions about the memory itself in this work. It is mainly due to the reason that it is memory that gives me inspiration and imagination. In other words, I could not create this work without the basis of cherished memory. It is that memory which gradually let me understand how luck I am, as I have a harmony family which makes me always smile at life and have my own thoughts when I grow up. Hence, I described memories in details. And this is the mainly reason that I can create this work. When it comes to the reason why I constructed this work, for one part, it is due to the precious memories of my own and my own inspirations originated from those memories. For the other part, it is widely seen that in the contemporary world, most parents do not know how to communicate with their children, making their children lonely and introverted. Hence, it is so meaningful of that work in my mind that I create it. Conclusion In conclusion, good memories can render people tremendous benefits. It is memories of my childhood experience that gives me inspiration to create this work. Besides that, it goes without saying that parents should spend much more high quality time with children, giving them much beautiful memories, which can influence their characters and help them to be more and more confident in the future. And this is the theme of my work as well.

The Problem of Street Children in Brazil Essay -- Poverty Child Impove

The world of poverty is a complex one with similarities seen in every society. In Brazil, poverty has created an especially dark situation in which society's most vulnerable children are forced to live or work on the streets and fend for their lives on a daily basis. In many societies, poor children are exposed to street life, but Brazil is interesting in that many of its citizens have changed their mentalities from viewing street children as creative ?urchins? to viewing them as vermin that must be discarded, often through murder, all while blaming the victim. In the world of poverty, there is extreme competition for few resources, and it is other low-income people who often support wiping children off the streets, instead of sympathizing with them. It is a huge paradox that Brazil, with some of the world's most progressive legislation regarding children, encompassed in the Statute of the Child and Adolescent of 1990, also has some of the world?s most horrendous violations of human rights against the group. A combination of market forces, the state, and international organizations must fight poverty and societal structures that leave children susceptible to violence if they, and thus Brazil?s future, are to survive. The root cause of street children is poverty. ?Rural poverty, neglect, and enforced displacement from the land? forced huge numbers of peasants to leave the countryside for urban areas, hoping for industrial jobs especially in cities like Rio de Janeiro and Sao Paulo (Jubilee Action 1998). The process of urbanization increased in the 1970s and 1980s, with 56% of Brazil?s population living in urban areas in 1970, which increased to over 75% by 1990 (Moulin and Pereira 2000, 44). Whereas in the rural areas they wer... ... Risk in Rio de Janeiro.? In Children on the Streets of the Americas, ed. Roslyn Arlin Mickelson. New York: Routledge. Petit, Juan Miguel. 2004. ?Rights of the Child: Mission to Brazil.? The Special Rapporteur on the Sale of Children, Child Prostitution and Child Pornography. www.andi.org.br/_pdfs/JuanMiguelPetitreport.pdf. 2 Dec. 2004. Scheper-Hughes, Nancy and Daniel Hoffman. 1998. ?Brazilian Apartheid: Street Kids and the Struggle for Urban Space.? In Small Wars: The Cultural Politics of Childhood, ed. Nancy Scheper-Hughes and Carolyn Sargent. Los Angeles: The University of California Press. Vianna, Solon Magalhaes and Iara Marques. 1994. Decentralization and Policies for the Protection of Children and Adolescents in Brazil. UNICEF International Child Development Centre. Innocenti Occasional Papers Decentralization and Local Governance Series, Number 14.

managerial accounting Essay -- essays research papers

Austin Watches is a start-up watch producer and distribution company. Its strategy is to serve the upscale niche markets of the watch industry. It will capitalize on the German engineering and manufacturing used to build the watches. There are many untapped potential markets within this industry that desire high-quality, stylish goods, but do not think they can afford them or do not know where to purchase them. It is the firm's intention to build and export its products to the United States and to make Austin Watches the number one selling European watch in the Western U.S. To do this the company's long-term goals are to achieve a 20% market share in the U.S, build brand image and brand equity through marketing, achieve a sustainable 55% profit margin, and eventually produce luxury watches in addition to the initial, moderately-priced line. Mission Austin Watches is a watch company that produces wristwatches for sale in the United States - initially in California. The company will build its image, as a quality watch first, and then will begin selling higher profit, luxury watches. Austin Watches sells quality watches and provides excellent customer service for customers seeking a reliable watch. In the future Austin Watches intends to enter the luxury watch market The Company and Ownership Austin Watches is a privately owned international corporation. Production takes place in Germany and sales and marketing are focused in California, United States, for the short-term...

Why! Elder Abuse.Why!

Elder abuse, A Social Problem Elderly abuse has not been researched enough, although there has been recent expansion on the research of abuse of the elderly. However, it is still lacking adequate theory because there has not been enough research done, data collected on why it happens, or the characteristics of the abuser and victim. There are some diseases that cannot always be treated or prevented, but negligence and abuse can always be prevented. By learning to recognize the signs and symptoms of elder abuse, there will be a decrease in the number of the elderly who are abused and neglected. Within this paper you will find that both men and women are victims of elder abuse, crimes against the elderly, elder abuse with celebrities, main problems with elder abuse and a way to help stop elder abuse by education. It is said that Women are predominantly the victims of elder abuse and that men are the abusers, this is not always true, Men are also victims of elder abuse with women as the abusers. However, there has not been a firm definition of what is elder abuse. Some experts suggest that elder abuse should be included in the definition of domestic violence. Experts have found in their studies that women are the majority of the physically abused, where men were the larger average of elderly individuals who were neglected. However, many experts also state that focusing on the definition of elder abuse is counter-productive as in focusing on the issue that women are the majority of abused victims. Feminist theorists have failed to produce enough data here, although they have the expertise to contribute to this research. Wolf, 2000) Categories of elder abuse and neglect include such diverse harmful acts as hitting the person, withholding food or water, bullying and threatening, abandoning them when they cannot care for themselves. Which involve elders in their homes or in residential care (Wolf, 2000). According to the news on ABC, even celebrities are victims of elder abuse, such as Mickey Rooney. Who is a 90-year-old actor, who has had one of the longest careers of any actor, was granted court protection from stepson Chris Aber and his stepdaughter Christina Aber, after he filed a case against them charging verbal, emotional and financial abuse, and for denying him such basic necessities as food and medicine. The court documents say that both Chris and Christina Aber have been keeping Rooney as â€Å"effectively a prisoner in his own home† through the use of threats, intimidation and harassment (abcnews. com) In the United States most of the abuse has came from nursing homes, but now the abuse is coming from the offspring of the elderly. Even though the government officials are trying to pass new laws to protect the elderly, the abuse continues. Did you know that 90% of abuse and neglect is perpetrated by family members or relatives, two-thirds by the spouse or adult child of the victim (Administration on Aging, 2004b). One of the main problems with elder abuse is the failure to acknowledge it as a form of real abuse. The ‘caregiver’ is already excused by getting this label as the ‘carer’. There is also the focus on the elder individual as the catalyst to the abuse, by pushing the carer to his or her limits. The elder individual is seen as overly dependent and has added stress to the caregiver. Violence toward the elderly by their middle-aged children or others is a special form of family violence and, just like child abuse and domestic violence, deserves to be recognized, investigated and appropriate interventions provided to save victims from unnecessary suffering. What is abuse? â€Å"It is a single or repeated act, or lack of appropriate action, occurring within any relationship where there is an expectation of trust which causes harm or distress to an older person or violates their human and civil rights (Brandl, 2000). The victim fears reporting such abuse will result in losing ties with that relative or that the relationship will be upset. In several circumstances the victim would be dependent on the perpetrator a caregiver and they are afraid of ending up in long term care if they report the abuse. There may also be the fear that the abuser may find out. Furthermore, they might not have the confidence to report the abuse, and are afraid they won’t remain anonymous. Maybe there is a possibly of failure to recognize abuse and they do not know what is happening to them is classified as abuse. From the functionalist perspective, aging is a social problem because the institutions of modern society are not meeting the needs of the dependent elderly. Interactionist believes that the elderly are stigmatized because they do not conform to the norms of a youth-oriented culture. Conflict theorist view the problems of the elder as stemming from lack of power to shape social institution to meet their needs (http://apa. org/) As a human service professional we can help in the fight to stop Elder abuse, by joining groups like the NCEA, and get involved in their World Elder Abuse Awareness Day. http://www. ncea. aoa. gov). We can help to educate the society, community, on the signs of Elder Abuse with a brochure on Signs of Elder Abuse and by joining the White House on the †Taking a Stand against Elder Abuse† that happens every year on the Annual World Elder Abuse Awareness Day (whitehouse. gov). Elder abuse is just like Domestic Violence and society should not let this ty pe of abuse happen to anyone. In conclusion; as citizens of United States, we must make ourselves aware of the signs of Elder Abuse. We must give respect to the elderly and if we suspect an elderly person is being abused by their family or a professional do not be afraid to report the abuse to the proper authorities. This paper gave you information as stated and that both men and women are victims of elder abuse, there are many crimes against the elderly, there is elder abuse with celebrities, there are main problems with elder abuse and there is a way to help stop elder abuse by education and planning. It is not an easy road but if we all work together to stop elderly abuse, we can stop it! Reference Halphen, John M. , Grace M. Varas, and June M. Sadowsky. 2009. â€Å"Recognizing and reporting elder abuse and neglect. † Geriatrics 64, no. 7: 13-18. Academic Search Premier, EBSCOhost (accessed June 18th, 2011). Administration on Aging (2004b) Elder Abuse, Retrieved, June 18th, 2011 from http://www. aoa. gov/eldfam National Center on Elder Abuse. (2004). The Basics. Retrieved June 17th, 2011 from http://www. lderabusecenter. org/default. cfm? p=basic. cfm Brandl, B. (2000) Power and control: Understanding domestic abuse in later life. Generations, 24(11), 39-45 National Council on Child Abuse and Family Violence. Retrieved March 18th, 2011, from http://www. nccafv. org/elder. htm#top http://apa. org/ http://www. ncea. aoa. gov/Ncearoot/Main_Site/pdf/publication/Join_Us_Campaign_tipsheet_indv_final. pdf retrieved June 21st, 20011 http://www. whitehouse. gov/blog/2011/06/13/taki ng-stand-against-elder-abuse