Anorexia Nervosa Essays (2159 words) - Eating Disorders,

Anorexia Nervosa Anorexia Nervosa is a very serious disease that is plaguing many young people in our society. This is something that is becoming more and more prevalent. It is something that should not be taken lightly. I have chosen to do my Science report on this topic, because it is something intriguing and it is found in many teens. This is a topic that is too foreign to many people and they need to be educated on the subject. I hope to help that in anyway I can. In the following paragraphs I will discuss the warning signs of anorexia, the people affected by the disease, the disease itself, and certain types of treatments for the disorder. Firstly, I would like to discuss the warning signs of an eating disorder. The physical symptoms are much easier to identify, so I will start with them. The first and most obvious sign is extreme weight loss, which you can easily identify. To try and conceal this the anorexic will start to wear baggy clothing in an attempt to conceal the weight loss. An anorexic will also make every attempt to avoid a situation where food or meals are served. Times like this will be very uncomfortable to them, because it leaves them vulnerable to questions about their eating habits. This is something they want to avoid at all costs. Another part of avoiding meals is to prepare big meals for groups of people and eat very little. The anorexic will give excuses like, I'm to tired to eat, or, No, that's okay you should just eat. I prepared it for you. This let's them off the hook in their own mind. They make it look as they are too tired after all the hard work they have put in and usually nobody draws at tention to it. An anorexic may also start to lose hair on their head or begin to grow finer hair on the body. This is one sign that you will want to look for if you have the opportunity. It will be a very accurate sign of an eating disorder. Also, a person with an eating disorder will show different types of emotional and mental symptoms. A few of the more obvious symptoms are depression, being grouchy, temperamental, and withdrawal. These are the most common signs of a person with anorexia. However, you must be very careful when assuming that a person has an eating disorder. It should not be confused with mood swings caused by trouble with friends or at home. These symptoms are usually with the person most of the time, not just periodically. They are usually accompanied by some of the physical signs. There are a few other signs that an anorexic person may have but are hard to identify with such as fear of gaining weight and perfectionist tendencies. These are harder to identify bec ause they can be confused with other feelings or easily concealed. You should not confuse goal setting and high aspirations with perfectionist tendencies and if the person exercises daily it does not mean they are afraid of weight gain. By using common sense you can easily identify if a person has signs that are serious. That is the time you need to take action. In closing, there are many ways to identify an eating disorder, but you must do it with carefulness and thinking. Next, I will talk about the people that are most commonly affected by anorexia and who is most likely to get it. So far, I have talked about the different warning signs that you will find in anorexia. Now I will talk about what type of people to look for it in and it will give you a better idea of a person that could have it. The first thing I would like to make clear, is that any person can have an eating disorder. Statistics show different groups with anorexia, but the truth is that anyone can develop anorexia. After surveys, doctors have found that the age group where you will most commonly find anorexic people is between the ages of 13 to 21. Doctor's believe that these people are more at risk because of being exposed to people

The changing relation between America and Great Britain essays

The changing relation between America and Great Britain essays The changing relation between America and Great Britain Within the years of 1764 and 1774, the changing relationship between America and Great Britain was very obvious. The American colonies began to realize how little they really needed Britains support in politics and economics. The differing ideas of the colonies and their mother country, across the Atlantic, composed the perception towards the development of an independent nation guided under a new form of government. Monarchy in Britain was still the system of government, however, America had a new idea, the concept of republicanism. This depended on the citizens of the town to take part in matters and search for the most beneficial way of life. This ensured that the colonists would live fair. Republicanism grew to controlling situations and occurrence, which made the British Parliament appear useless to America. The Albany Plan of Union was highly rejected from the colonists though it suggested a smaller idea of government. Under this plan, a colonial legislature would elect delegates to a continental assembly. The Americans voiced that they were receiving too little authority (doc E). The people were beginning to have order when deciding who the leader was. The issues of Britain having rule over America became obvious to the colonists themselves. The Americas had no control over the handling of economics and trade across the ocean. The Currency Act of 1764 was issued to put a stop to the merchants being forced to accept paper money that was greatly depreciated in its value (doc D). The Stamp Act of 1765 was created and the colonists, again, were outraged and debated over the very authority of the Parliament itself. (doc G). They felt that British had the right to legislate the colonies but did have the right of taxing them. Even though they taxed things such as paper and tea, Britain also wanted the colonists to support the British troops by issuing the Quarteri...

Friendship (also loneliness and shyness) Essay Example | Topics and Well Written Essays - 750 words

Friendship (also loneliness and shyness) - Essay Example I have been able to assess the fact that a person comes across different friends in his life and that it is with time and maturity a person acquires mental compatibility with a friend. When I was in elementary school, I had friends in my class. The basic aim of friendship at that level of my life was basically to go to school and play with my friends during breaks. Friends were there to spend time with during lunch time and to discuss the different cartoons that we watched. We used to eat our lunch together and this was the level of enjoyment at that age. With time things change and the meaning of friendship changed in high school. I had a lot of friends but there was a group of very close friends. The meaning of friendship had matured and it was no more restricted to eating lunch together or playing games. It had rather acquired a broader perspective. Friends were there during difficult times. I could now discuss and share my problems with my friends and seek for their advice and as sistance in the matters where they could be of help. The same implied to them as they could also come and discuss the issues that they had. We had similar opinions and thoughts on a lot of matters but there were discussions and arguments on issues where we differed in our stands. This clearly implied the fact that we had a lot of similarities but we had our own opinions and thoughts and hence we did differ in our personalities from one another. Loneliness A good social circle and friends are very important for a person. If a person does not have a good social life, he tends to become lonely. The reduction in the number of friends is also associated with less people to interact with. At the same time, it also means that a person has less people of his age group to discuss his problems with. A lower level of social interaction can prove to lay a long lasting effect on a person’s personality. My cousin who is only 14 years old has problems in interacting with people. He does not have many friends and this can be counted as one of the reasons why he does not like going to school. This was not the case when he was in primary school. He was a bright kid and he loved to engage in play activities. His teachers would always praise him and they suggested that he should apply for moving a grade ahead owing to his increased capabilities than the children of his age. His annual reports always made his parents proud and they used to discuss his future options. Things changed when he entered high school as this school was in another state. His family had to move from the state where he completed his primary education. He became lonely in this new atmosphere. He did not have friends as all the children had their own circle of friends by then. He was lonely and he totally changed from what he actually was. My cousin could not cope up with this loneliness. He stopped interacting with his family as well and became a very quiet child. He was not as active as he used to be when he was a child. This was followed by the fact that his grades dropped in school. He had to get enrolled in summer classes but that did not help much. He did not like going to school. I have now analyzed the fact that the problem behind all his problems is basically his loneliness. The fact that he could not interact with children of his ag

Benefits of E-Recruitment on Human Resource Supply Chain Management Dissertation

Benefits of E-Recruitment on Human Resource Supply Chain Management - Dissertation Example The researcher has taken help of diffusion of innovation theory (DIT) in order to formulate the research model. Findings – Benefits of e-recruitment such as cost efficiency, broader access to potential candidate’s profile and short recruitment cycle can positively increase efficiency for human resource supply chain management for Indian healthcare companies and also can help them to achieve competitive advantage in terms of profitability and return on investment. Originality/value – This research will try to shed light on relational matrix between e-recruitment and human resource supply chain management in terms of Indian healthcare industry perspective, the research problem for the study is ignored by the previous researchers for a long time. Findings of the researcher will create not only scope for future researchers but also help companies to decide e-recruitment strategy. Keywords – E-recruitment, Recruitment, Human resource management, Health care ind ustry, India Paper type- Research paper Table of Contents Table of Contents 3 Chapter 1: Introduction 4 Chapter 2: Project approach 5 Chapter 3: Literature review 6 Chapter 4: Critical evaluation and analysis of the data 11 Chapter 5: Discussion 26 Chapter 6: Conclusion 29 Reference 31 Appendices 38 Chapter 1: Introduction According to research scholars such as Ensher et al (2002), paradigm shift of traditional human resource strategy to e-HR strategy is a major breakthrough in the field of human resource management. Ensher et al (2002, p. 238) have defined e-HR policies as, â€Å"increased emphasis on HR as a strategic business partner whose primary challenge is to recruit, develop and retain talented employees for the organizations.† Other research scholars such as Lengnick-Hall and Moritz (2003) and Ulrich (2000) have stated that e-HR policies and e-recruitment not only help companies to reduce time and cost regarding recruiting employees through â€Å"HR middleman† but also help make HR professionals more competent by challenging them to learn new technological applications. On the other hand, Joyce (2002) and Dixon (2000) have pointed out that, e-recruitment or recruiting employees by using the internet has become a revenue generating options for third party recruiters. E-recruitment has become latest buzzword in service sector of India and other South Asian countries, South-East Asian countries (Labanyi, 2002; Fisher, 2001; Gomolski, 2000 and Galanaki, 2002). Teo (2001), Sanchez-Franco and Roldan (2005), Liu and Wang (2007) and Karlsen et al (2006) have found that, e-recruitment system with less technological complexity attracts more job seekers, hence it is a challenge for organization to build an effective e-recruitment strategy which is simple but effective. According to the limited knowledge of the researcher, very few researchers have tried to understand benefits of e-recruitment in context to Indian healthcare service industry; such g ap in the literature has encouraged the researcher to develop following research objectives. 1.1 Research objective To investigate how benefits of

No topic Assignment Example | Topics and Well Written Essays - 250 words - 10

No topic - Assignment Example This is a perfect representation of democracy as it is the voters’ opinions that are reflected on the elected leaders. #2.The voters are allowed to make independent choices too. They are never forced towards making a decision that satisfies the previous leaders’ wishes. Instead, they are issued with at least two leaders or choices to make in case of a referendum in the ballot paper. Hence, it is up to a voter to make his choice, which counts, in the final tally of the total. #3. In the aftermath of the elections, there are losers too. They are rather termed as the minority in the government. The minority are guaranteed rights such as freedom of speech and expression and the right to access the media/press. #4. All these actions of the minority are in an attempt to keep the majority (government) on toes to fulfil their promises to the citizens and live up to the expectations of a good government. The government then leads the country effectively and cannot be subdued by personal opinions/

Advantages And Disadvantages Ajax And Flex Flash Computer Science Essay

Advantages And Disadvantages Ajax And Flex Flash Computer Science Essay Ajax and Adobes Flash Flex are both used to create dynamic and interactive web applications. Both are platform independent i.e. contents will render the same across different platforms and permits for interface animation. There are many similarities between the two. However, there are considerable differences as well. Say for example, Flash is animation format software that allows for fast download of animation files in a resizable format in order to facilitate files be downloaded over a regular modem connection. Flash creates better interactivity by encoding information in smaller files. Flex technologies developed by Macromedia (now acquired by Adobe) aimed to build Rich Internet Applications (RIAs). On the other hand Ajax is more of a methodology to create RIAs. To create more responsive and interactive web applications, Ajax uses a combination of DHTML, XHTML or XML, CSS, and DOM (Direct Object Model) with XMLHttpRequest and JavaScript. Ajax functions transparently i.e. facilitate behind the scene communication between the server and browser. This report discusses both Ajax and Flash/Flex technology as they battle in making Rich Internet Application(s). Both Ajax and Flex can execute similar functions. However, there are few advantages and disadvantages to both refer to Table-1 for comparisons. 2. What is Ajax? Ajax is a set of technologies which allows a website to be very responsive. Most importantly Ajax supports asynchronous communication and also partial refresh of a web page. Here Partial refresh means; when an interaction event is invoked, for e.g. when a user enters information into a form on a web page and clicks a Submit Button. The server processes the keyed information and returns a partial response specific to the data it receives (See Figure-2). Notably, the server does not transmit back an entire page, compared to the traditional web application which is Click, Wait, and Refresh (See Figure-1), instead, only part of the page is updated. The web application that uses Ajax is events and data driven, where as conventional web applications are driven by pages. Full page refresh Synchronous Time Client click à ¢Ã¢â€š ¬Ã‚ ¦.waità ¢Ã¢â€š ¬Ã‚ ¦..refresh click à ¢Ã¢â€š ¬Ã‚ ¦.waità ¢Ã¢â€š ¬Ã‚ ¦..refresh click Server Data transfer Data transfer Server-side processing Server-side processing Figure-1: Classic Web Application Model Synchronous Communication Partial UI updates Client Time Server Asynchronous Data transfer Data transfer Server-side Processing Server-side Processing Browser UI Ajax Engine User events UI updates Figure-2: Ajax Model Partial UI updates and Asynchronous Communication 2.1. Ajax Asynchronous Asynchronous means after sending data to the server, a client can continue to perform other things whilst the server continues to do its processing in the background. Such as, a user can continue to move the mouse over a map in google website and notice a smooth, uninterrupted change in the display. Compared to the traditional, synchronous, approach here the clients do not have to wait for a response from the server before continuing. Figure 1 and Figure-2 illustrates a Classical vs Ajax web application interaction. An additional significant feature of Ajax-enabled sites is that when an event is triggered, responses from Ajax are not restricted to submitting data in a form or clicking on a link. An Ajax response can be triggered in various number of ways such as moving a mouse over to a particular area on a web page, entering part of an entry in a text field, or dragging a map around with a cursor in Google Map etc. With these cool dynamic interactions among the user and the web page excels web applications nearer to what users experience in rich desktop applications. 2.2. Ajax Technologies at a glance The technologies included in Ajax are as follows: Cascading Style Sheets (CSS) a markup language designed for defining a page presentation style, such as colors and fonts etc. JavaScript a scripting language. XMLHttpRequest is one element of JavaScript technology that is the key to Ajax. It is an object which facilitates to exchange data between the client and the server respectively. Document Object Model (DOM) presents a logical view of a web page in a tree structure. XML the format for transmitting inform from the web server to the client. Nevertheless, other formats such as HTML, plain text or JavaScript Object Notation (JSON) can also be used. Like other web applications, Ajax-enabled web application uses markup languages such as HTML or XHTML to present web pages. Java Server Pages (JSP) as server-side technology can be used to generate web pages. Moreover, server side application systems play an important role in processing Ajax applications. Server side application system such Java2EE, which includes support for user identity management, data validation, and persistence, fits very well with the Ajax methodology Ed Ort (2006). Figure-3: illustrates how all these technologies work collectively to handle a user action. 2.3. Ajax Architecture Browser Client XMLHttpRequest XMLHttpRequest Callback ( ) User Interface Server-side Systems Web and / XML Server Data Stores 1 23 3 4 5 6 HTML + CSS data JavaScript call HTTP Request XML Data JavaScript call HTML CSS Data Data Exchange Figure-3: How Ajax Technologies Handle a User Action A user generates an event on the client (such as entering data to a text field or click a button). This results in a JavaScript function call. an XMLHttpRequest object on the client side is created and configured with a requested parameter and specifies a JavaScript technology callback ( ) function. The XMLHttpRequest object makes an asynchronous HTTP request to the web server. The web server processes the request and returns an XML document that contains the result. The XMLHttpRequest object calls the callback ( ) function, it receives the data and processes the result. The HTML DOM is updated. 2.4. Ajax and Server-Side Java Technologies The technologies that are included in Ajax are either client technologies such as JavaScript technology, or like XML are relevant to the interchange of data between the client and server. The request to the server that the XMLHttpRequest object makes is an HTTP request to the server, handling an Ajax request is similar to handling an HTTP request from a conventional web application. Hence, any server technology can be used to handle the request, including server-side Java technologies such as servlets, JSP and Java Server Faces (JSF) technology. Java Server Faces technology and other Java EE technologies that include support for data validation, user identity management, and persistence, are particularly well-suited for Ajax. For example, a servlet can be used to process a request, manage state for the client, access enterprise resources, and generate the XML for the response. Or a custom Java Server Faces components can be created to handle server-side processing as well as encapsulate the JavaScript technology and CSS for client-side processing. In fact, a library of Ajax-enabled custom Java Server Faces components are already available as part of the Java Blueprints Solutions Catalogue. 3. Flex/Flash 3.1. Background Adobe Flash Professional Multi-Media authoring program developed in 1996 by Macromedia and was acquired by Adobe in 2006. Flash is used to create content for the Adobe engagement Platform. One of the Flashs greatest strength is ease of development. They are very well-liked for creating HTML applications and are hence very significant to web development. Often assist to automate tasks, making web programming and usability faster. For adding animation and interactivity to a web site Flash is one of a well known method. However, it is currently contributions toward developing RIAs (Rich Internet Applications). The release of Adobe Flex technology directly responds to RIA development. Flex is precisely where Flash meets with Ajax. Both technologies aim towards creating RIAs. Flex mechanism is on the presentation level of an RIA. It is a vendor specific product which means it is not free and requires purchase. 4. Comparison between Ajax and Flex Flex is rendered through Flash Player while Ajax is renders through a browser. Flash Player plug-in required for browsers. Plug-ins allows users to supplement web applications with other programs to perform specified functions. However, Ajax does not require the downloading of applications as JavaScript is natively supported by modern browsers. It simply accesses the Web as they are requested. Ajax requires more program writing and coding, provides full CSS and DHTML (dynamic HTML) support. Flex/Flash application platforms are browser and platform independent. In Ajax applications, the browser is the platform. Table-1 illustrates the comparisons on features between Ajax and Flash. Table-1: Comparisons on features between Ajax and Flex/Flash Features Ajax Flex/Flash Audio Supported through external plug-ins (Media Player). Support embedded flash audio. Dynamically load audio. Browser Integration JavaScript natively supported by modern browsers. Flash player plug-in is required. Compatibility Issues Major compatibility differences between browser versions. Minor variations between versions of Flash. CSS Full Support. Limited Support. Programming Model JavaScript. ActionScript. Video Supported through external plug-ins (Media Player). Dynamically load FLV video files or embedded videos. Text Powerful layout capabilities. Text API mimics some HTML functionality. XML Full Support. MXML Not supported natively by JavaScript. Vector Graphics No. Full Support. 4.1. Key Difference The following are key differences on developing Ajax and Flex based online applications: Free and Proprietary One of the biggest features of Ajax is that there are many freely available useful tools online. There is no need for additional IDE in Ajax, as the major components of this technique simply need leveraging. On the other hand Flex is a proprietary tool so developers have to spend a bit to use this development format. A paid tool assures functioning tool to developers. Supports for freely available may not be available. Learning Requirement Flex is already popular to various developers particularly those who have already worked with Flash. Combine this fact with the available platform; developers can expect implementation of Flex based application faster. Ajax, on the other hand, will require more from their developers. Those who wanted to create the application manually, without the assistance of frameworks, will find the task of creating Ajax based applications difficult. This is the reason why Frameworks and libraries are created. Data vs. Looks although each development form can be used for data and its looks, Ajax is more proficient in handling and manipulating data. As an online application, various functions, variables and objects are available and they are simply created to manipulate data. Flex on the other hand, is very useful in creating great looking websites. The reason for this expertise is from that fact that it traces its roots from Flash. 4.2. Advantages and Disadvantages of Ajax and Flex/Flash Advantages Disadvantages Ajax Decrease in bandwidth use. Complex. Requires more coding. Flex/Flash Adobe MXML and Flex allows the integration of internet applications through a variety of desktop functions. Flex has the advantage of Flash player being installed on over 90% of browsers. Support for webcam and microphone. Present information in a visually rich interface. Asynchronous Video and audio integration with the Flex API is very simple and straightforward Flex might not handle lots of records easily. Flex does not read or write files to end-users computer. This is a restriction of Flash Player. More CPU usage. Lack of support for multi-threading. ActionScript is a lot heavier compared to JavaScript. No DOM Model Binary Sockets, cross-domain Access Policy Local Storage JavaScript/ActionScript Integration, E4X Flash Vector graphics APIs Rich components Object model access Data-stores, backend processing, legacy systems Web and/or XML server Browser Client User Interface Ajax Engine JavaScript call HTML + CSS data Server-Side Systems Conclusions This paper has presented an overview of the AJAX technique for developing interactive web applications. Ideas of how to introduce the AJAX approach in teaching web development and examples for lab sessions have been suggested. Incorporating popular technologies into the computing courses appears to motivate the students and in the same time it helps them understand better fundamental theoretical concepts. The AJAX technology requires relatively little new knowledge and can be easily included in teaching web development by focusing on specific parts of existing technologies and demonstrating appropriate applications. The challenge is the constant need of updating the material and selecting relevant examples and tools. However, the experience of learning new technologies and related applications has been rewarding and exciting. The material presented here could be used as an example of embedding emerging technologies in the computing curriculum through existing modules. Although JavaScript has been developed into greater heights, ActionScript is continuously being developed by Adobe. Today, ActionScript could be easily compared to JavaScript as each of these RIA (Rich Internet Application) programming languages has their own advantages and disadvantages. Depending on the need of the developers, they should be able to select which programming language to select.

Parental Blindness / Filial Ingratitude / Madness :: essays research papers

As Shakespeare presents to us a tragic pattern of parental and filial love, in which a prosperous man is devested of power and finally recognises his "folly", empathy is induced in the audience. In "King Lear", it is noted from the beginning of the play that both Lear and Gloucester suffer from self-approbation and will consequently find revelation by enduring "the rack of this tough world". While Lear mistakenly entrusts the shallow professions of love from his "thankless" daughters - Goneril and Regan - instead of the selfless words of Cordelia, Gloucester shadows a similar ignorance by initially entrusting love in the evil Edmund, rather than Edgar, whom we consider to be a "truly" loyal "noble gentlemen". Undeniably, both parents misjudge appearance for reality, as it is only in this way that they can "let the great gods that keep this dreadful pudder O'er [their] heads / Find out their enemies" where "all vengeance comes too short". When Lear is rejected by Goneril and Regan and stripped of his "hundred Knights and squires", he is left with "nothing" in the wilderness, besides the loyal company of Kent and the Fool, and later on, Edgar and Gloucester. It appears that at this stage he senses his "folly", that he "did [Cordelia] wrong". But Lear has yet to gain full insight. Although, before entering the hovel, he realises that he has been a "man more sinned against sinning", the process of self-discovery is not complete until all truth is unveiled. As Lear realises his foolishness in bannishing Cordelia - his "joy" and the only daughter who truly loves him - we sense Lear's increasing sorrow and despair. B y revealling his "sin", he is subjecting himself to punishment. Perhaps it is a deserving motion, since he had passed judgement and punished Kent and Cordelia for coming between "the dragon and his wrath", that is, him and his power. Now the gods above rightfully control Lear's destiny, abiding by the process that man has to suffer to gain peace. At this particular moment, Lear is still unaware of Kent's identity, disguised as Caius, ever since he bannished Kent for defending Cordeila's thoughtful choice to "love and be silent". We understand that the disguise is a way in which Kent can protect and continually serve the "poor, weak and infirm" Lear. Lear begins to accomplish understanding through the change in his contemptuous behaviour to a sympathetic learning man.

Campbell Soup Case Essay

Synopsis The Campbell Soup Company has dominated the soup â€Å"industry† since the company developed a cost-effective method of producing condensed soup products in 1899. Throughout most of the twentieth century, Campbell was known as one of the most conservative companies in the United States. In 1980, Campbell startled the business world by selling debt securities for the first time and by embarking on a program to lengthen and diversify its historically â€Å"short† product line. Despite a sizable increase in revenues, the diversification program failed to improve Campbell’s profitability, which prompted the company’s executives to refocus their attention on their core business, namely, manufacturing and marketing soup products. Unfortunately, by the end of the twentieth century, the public’s interest in soup was waning. Faced with a shrinking market for its primary product, Campbell’s management team allegedly began using a series of questionable business practices and accounting gimmicks to prop up the company’s reported profits. A class-action lawsuit filed in early 2000 by disgruntled Campbell stockholders charged top company executives with misrepresenting Campbell’s operating results in the late 1990s. The principal allegation was that the executives had used a variety of methods to inflate the company’s revenues, gross margins, and profits during that time frame. Eventually, PricewaterhouseCoopers (PwC), Campbell’s independent audit firm, was named as a co-defendant in the case. The plaintiffs in the class-action lawsuit claimed that PwC had recklessly audited Campbell, which effectively allowed Campbell’s executives to continue their illicit schemes. This case examines the allegations filed against PwC by Campbell’s stockholders with the primary purpose of illustrating the audit objectives and procedures that can and should be applied to a client’s revenue and revenue-related accounts. The case also provides students with important insights on how the Private  Securities Litigation Reform Act of 1995 has affected auditors’ civil liability in lawsuits filed under the Securities and Exchange Act of 1934. Campbell Soup Company–Key Facts 1.During much of its history, Campbell Soup was known as one of the most conservative large companies in the U.S. economy. 2. Campbell’s conservative corporate culture abruptly changed in the 1980s when the company sold debt securities for the first time and embarked on an ambitious program to diversify and expand its product line. 3.In the late 1990s, after the diversification program had produced disappointing financial results and when market data indicated that the public’s interest in soup was waning, Campbell executives allegedly began using several illicit methods to meet Wall Street’s earnings targets for the company. 4.A class-action lawsuit filed in 2000 charged that Campbell had offered customers large, period-ending discounts to artificially inflate sales, accounted improperly for those discounts, recorded bogus sales, and failed to record appropriate reserves for anticipated sales returns. 5.PwC, Campbell’s audit firm, was named as a defendant in the class-action lawsuit and was charged with recklessly auditing Campbell’s financial statements. 6.Because the class-action lawsuit was filed under the Securities Exchange Act of 1934, the federal judge presiding over the case had to decide whether the allegations involving PwC satisfied the new â€Å"pleading standard† established by the Private Securities Litigation Reform Act of 1995. 7.The PSLRA’s pleading standard requires plaintiffs to plead or allege facts  suggesting that there is a â€Å"strong inference of scienter† on the part of a given defendant. 8.To satisfy the PSLRA pleading standard in the Third Circuit of the U.S. District Court in which the Campbell lawsuit was filed, a plaintiff, at a minimum, must allege that the given defendant acted with â€Å"recklessness.† 9.After reviewing PwC’s audit workpapers, the federal judge ruled that the plaintiffs had failed to satisfy the PSLRA pleading standard, which resulted in PwC being dismissed as a defendant in the case. 10.In February 2003, Campbell settled the class-action lawsuit by agreeing to pay the plaintiffs $35 million, although company executives denied any wrongdoing. Instructional Objectives 1.To demonstrate that even the largest and highest profile audit clients can pose significant audit risks. 2.To identify discretionary business practices and accounting â€Å"gimmicks† that can be used to distort a company’s reported operating results. 3.To identify audit procedures that should be applied to a client’s sales and sales-related accounts. 4.To examine the implications that the Private Securities Litigation Reform Act of 1995 has for the civil liability of independent auditors in lawsuits filed under the Securities Exchange Act of 1934. 5.To examine the concepts of recklessness and negligence in the context of auditors’ civil liability. Suggestions for Use The â€Å"high-risk† accounts that are the focus of this case are sales and sales-related accounts. This case focuses students’ attention on schemes that companies can use to enhance their reported operating results. These schemes involve both â€Å"discretionary† business practices and accounting gimmicks. Auditing textbooks generally ignore the fact that audit clients often manage or manipulate their reported profits by using discretionary business practices—such as delaying advertising or maintenance expenditures. This case requires students to address this possibility and consider the resulting audit implications. After discussing this case, I hope my students recognize that companies that use discretionary business practices to â€Å"rig† their profits are likely inclined to use accounting gimmicks for the same purpose. As an out-of-class assignment, you might ask students to find in the business press recent examples of companies that have attempted to manage their earnings without violating any accounting or financial reporting rules. Have students present these examples and then discuss them when addressing case question No. 1. I think you will find that students have very different opinions on whether it is ethical for public companies to â€Å"massage† their income statement data while complying with the technical requirements of GAAP. You might consider packaging this case with the Health Management, Inc., case (Case 1.4). The Health Management case provides a general discussion of the PSLRA. The Campbell Soup case contributes to students’ understanding of the PSLRA by examining in more depth the â€Å"pleading standard† established by that federal statute and the impact that standard has on lawsuits filed against auditors under the Securities Exchange Act of 1934. Suggested Solutions to Case Questions 1.Here are a few examples of discretionary business practices that corporate executives can use to influence their company’s revenues and/or expenses. ââ€" ºDeferring advertising, maintenance, or other discretionary expenditures until the following period. ââ€" ºSlowing down (or accelerating) work on long-term construction projects or contracts for which the percentage-of-completion accounting method is used to recognize revenue. ââ€" ºUsing economic incentives to stimulate sales near the end of an accounting period (a technique used by Campbell). Are the practices just listed â€Å"ethical†? Typically, students suggest that since these practices do not violate any laws, GAAP, or other â€Å"black and white† rules, the practices cannot be considered â€Å"unethical†Ã¢â‚¬â€a roundabout way of arguing that they are ethical. That general point-of-view seems consistent with the following comment that Judge Irenas made regarding Campbell’s period-ending â€Å"trade loading:† â€Å"There is nothing inherently improper in pressing for sales to be made earlier than in the normal course . . . there may be any number of legitimate reasons for attempting to achieve sales earlier.† For what it is worth, I believe that corporate executives who defer needed maintenance expenses or who postpone advertising programs that would likely produce sizable sales in future periods are not acting in the best interests of their stockholders. In other words, I do not believe such practices are proper or â€Å"ethical.† Likewise, corporate executives who take advantage of the inherent flexibility of the percentage-of-completion accounting method, ostensibly to serve their own economic interests, are not individuals who I would want serving as stewards of my investments. In my view, it is a little more difficult to characterize the â€Å"trade loading† practices of Campbell as unethical. Why? Because, allegedly, the company’s competitors were using the same practice. If Campbell chose not to offer large, period-ending discounts to their customers, the company would likely have lost sales to its competitors. [Note: Campbell’s CEO who resigned in 2000 announced in mid-1999 that his company was discontinuing trade loading.] 2. I would suggest that companies that use various â€Å"legitimate† business practices to â€Å"manage† their earnings are more prone to use illicit methods (accounting gimmicks, etc.) for the same purpose. As a result, auditors could reasonably consider such business practices as a â€Å"red flag† that mandates more extensive and/or rigorous audit tests. [Note: Professional auditing standards suggest that corporate executives who place excessive emphasis on achieving earnings forecasts may be prone to misrepresenting  their company’s financial statement data.] 3.SAS No. 106, â€Å"Audit Evidence,† identifies three categories of management assertions implicit in an entity’s financial statements that independent auditors should attempt to corroborate by collecting sufficient appropriate audit evidence. The third of these categories is â€Å"presentation and disclosure.† Included in the latter category is the following item: â€Å"Classification and understandability. Financial information is appropriately presented and described and disclosures are clearly expressed.† [AU 326.15] Likewise, one of the five transaction-related assertions is entitled â€Å"Classification.† This latter assertion suggests that, â€Å"Transactions and events have been recorded in the proper accounts.† Here are examples of â€Å"spin† techniques that can be used to enhance income statement data without changing net income: ââ€" ºClassifying cost of goods sold components as SG&A expenses to inflate gross profit on sales. ââ€" ºReporting items that qualify as operating expenses/losses as nonoperating expenses/losses to inflate operating income. (One of the most common variations of this â€Å"trick† in recent years has been including legitimate operating expenses in â€Å"restructuring† losses.) ââ€" ºTreating â€Å"other losses† as extraordinary losses to inflate income from continuing operations. 4.Shipping to the yard: Year-end sales cutoff tests are intended to identify misclassification of sales occurring near the end of a client’s fiscal year. Auditors will typically choose a small sample of sales that the client recorded in the final few days of the fiscal year and a comparable sample of sales that occurred in the first few days of the new fiscal year. Then, the relevant shipping and other accounting documents for those sales will be inspected to determine that they were recorded in the proper period. This standard test might have revealed the fact that Campbell was booking some unusually large sales near the end of accounting periods. Even though the shipping documents for these sales might have suggested that they were valid period-ending sales, a curious auditor might have  investigated the sales further. For example, that auditor might have attempted to determine whether the resulting receivables were collected on a timely basis. During the course of such an investigation, the auditor would likely have discovered that the sales were reversed in the following period or dealt with in some other nonstandard way. Accounts receivable confirmation procedures might also have resulted in the discovery of these â€Å"sales.† Customers to whom such sales were charged would likely have identified them as differences or discrepancies on returned confirmations. Subsequent investigation of these items by the auditors may have revealed their true nature. As pointed out by the plaintiffs in this case, during physical inventory counting procedures auditors typically take notice of any inventory that has been segregated and not counted—for example, inventory that is sitting in parked trucks. If there is an unusually large amount of such segregated inventory—which was apparently true in this case, the auditors should have inquired of the client and obtained a reasonable explanation. The old, reliable â€Å"scanning year-end transactions to identify large and/or unusual transactions† might also have led to the discovery of Campbell’s sales â€Å"shipped to the yard.† Guaranteed sales: During the first few weeks of a client’s new fiscal year, auditors should review the client’s sales returns and allowances account to determine whether there are any unusual trends apparent in that account. Auditors should be particularly cognizant of unusually high sales returns and allowances, which may signal that a client overstated reported sales for the prior accounting period. Accounts receivable confirmation procedures may also result in auditors discovering an unusually high rate of â€Å"charge-backs† by the client’s customers. In some cases, clients will have written contracts that document the key features of sales contracts. Reviewing such contracts may result in the discovery of â€Å"guaranteed sales† or similar transactions. Finally, simply discussing a client’s sales policies and procedures with client personnel may result in those personnel intentionally or inadvertently â€Å"tipping off† auditors regarding questionable accounting practices for sales, such as shipping to the yard or guaranteed sales. 5. Here are definitions of â€Å"negligence† and â€Å"recklessness† that I have referred to in suggested solutions for questions in other cases. These definitions were taken from the following source: D.M. Guy, C.W. Alderman, and A.J. Winters, Auditing, Fifth Edition (San Diego: Dryden, 1999), 85-86. Negligence: â€Å"The failure of the CPA to perform or report on an engagement with the due professional care and competence of a prudent auditor.† Recklessness: â€Å"A serious occurrence of negligence tantamount to a flagrant or reckless departure from the standard of due care.† After reviewing the definition of â€Å"negligence,† ask your students to define or describe a â€Å"prudent auditor.† Then, ask them whether they believe that definition/description applies to the PwC auditors assigned to the 1998 Campbell audit. Here are two hypothetical examples drawn from this case involving what I would characterize as â€Å"reckless auditors.† ââ€" ºA client employee tells PwC auditors that many year-end sales are â€Å"guaranteed† and that no reserve has been established for the large amount of returns that will likely be produced by those sales. PwC decides not to investigate this allegation because of manpower constraints on the engagement. ââ€" ºWhile reviewing receivables confirmations returned by Campbell customers, PwC auditors discover that approximately one-fourth of those customers indicate that their balances include charges for large amounts of product purchased near the end of the year, product that they did not order or receive. PwC dismisses this unusually large number of similar reported differences as a â€Å"coincidence.† 6.Here is a list of key parties that have been affected by the PSLRA. ââ€" ºInvestors who suffer large losses that they believe were caused by reckless or fraudulent conduct on the part of a given company’s management team, its auditors, or other parties associated with the company’s financial statements. At least some of these investors have likely found it more  difficult and costly to recover their losses because of the barrier to securities lawsuits erected by the PSLRA. [Note: Granted, the PSLRA has little impact on the ability of investors to recover losses in those cases involving obvious gross fraud or malfeasance by corporate management or other parties.] ââ€" ºSome parties have argued that the PSLRA diminishes the overall efficiency of the stock market. These parties argue that by making it more difficult for investors to file lawsuits under the 1934 Securities Act, the PSLRA has resulted in a larger portion of scarce investment capital being squandered by irresponsible corporate executives, which, in the long run, diminishes the strength of our economy and our nation’s standard of living. ââ€" ºGenerally, corporate executives have benefited from the PSLRA since it has reduced, to some degree, their exposure to civil liability. ââ€" ºAs pointed out in the Health Management, Inc., case (Case 1.4), the PSLRA apparently has not been very beneficial to large accounting firms. For whatever reason, in recent years, there has been a general upward trend in federal securities cases alleging accounting irregularities. Not only are independent auditors more likely to be named as defendants in such cases, the settlements in those cases tend to be considerably higher than in other lawsuits filed under the federal securities laws.

How to Write a Compare and Contrast Essay on Medieval Literature vs. Renaissance

How to Write a Compare and Contrast Essay on Medieval Literature vs. Renaissance A compare and contrast essay is used to explore the similarities and differences between different ideas, theories, works of literature, writing styles, or literary periods. Its goal is not to mechanically list the similarities and differences, but rather to use these comparable aspects to present a unique idea or observation. If your instructor assigned a compare and contrast essay to you this semester and you do not know how to write one, the following lines will help you accomplish your goal. Even though the steps are used for medieval literature vs. Renaissance, you can use them for any compare and contrast essay. Step #1)  Ã‚   Begin Researching and Organizing Materials for Your Essay Understand the goal of your assignment and thoroughly read the instructors guidelines. For instance, if your teacher had assigned a compare/contrast essay on Medieval literature vs Renaissance literature, you can choose a particular theme, literary device, a specific author, or sub-period. For more help with these, check out our 13 facts on medieval English literature vs Renaissance for a compare and contrast essay and 20 English literature topics on Medieval literature vs. Renaissance for a compare and contrast essay. Step #2)  Ã‚   Structure Your Essay There are three major ways to organize your essay, so you need to choose the one which works best with your topic. Do not worry though; it is possible to switch from one organization style to another if your original choice is not working very well. Point-By-Point Possibly the best for topics related to English literature, this method allows you to present the main aspects which you will compare/contrast in each paragraph. Describe the aspect of Subject A and then Subject B, and then switch back and forth between each paragraph. Here is an outline to better explain this: Introduction General Topic Specific Topic Thesis Body Topic Sentence about Point 1 Describe Point 1 about Subject A Describe Point 1 about Subject B Transition (Omit in the last paragraph) Topic Sentence about Point ‘n’ Describe Point ‘n’ about Subject A Describe Point ‘n’ about Subject B Transition (Omit in the last paragraph) Conclusion Summarize your points Reiterate Thesis By-Subject Also called chunking, this method allows you to address all the points about a subject in one block. The outline of this structure is similar to point-by-point except for the body, which is structured as follows: Body Topic Sentence about Point 1 Aspect 1 of Subject A Aspect 2 of Subject A Aspect ‘n’ of Subject A Transition Topic Sentence about Point ‘n’ Aspect 1 of Subject B Aspect 2 of Subject B Aspect ‘n’ of Subject B Transition (Omit in the last paragraph) Compare Then Contrast Also similar to the first, this method’s ‘body’ section has to be written according to the following structure: Body Topic Sentence about Point of Contrast 1 Contrasting Aspect 1 of Subject A vs. B Contrasting Aspect 2 of Subject A vs. B Contrasting Aspect ‘n’ of Subject A vs. B Topic Sentence about Point of Similarity Similar Aspect 1 of Subject A vs. B Similar Aspect 2 of Subject A vs. B Similar Aspect ‘n’ of Subject A vs. B Step #3)  Ã‚   Write Your Essay Follow the outline of your chosen structure and write your essay. Teachers traditionally want you to write three to five main paragraphs in the essay body. You can tweak this number depending on the assigned word count. While writing each paragraph, be sure to link back to the ideas stated in your original argument. These links help the reader see the underlying logical consistency of your ideas.   Furthermore, since this is a compare and contrast essay, you also have to create links between Subject A and Subject B. Use transitional (connector) expressions to create links: Similarity Connectors for Comparison As well as At the same time In addition Correspondingly Compared to Just as Similarly Likewise Same as Difference Connectors for Contrast However On the contrary On the other hand Even though In contrast Although Unlike Conversely Meanwhile Step #4)  Ã‚   Conclusion Conclude the essay by summarizing your main points. You can also include any interesting evaluations and/or observations. End your essay by suggesting possible areas for further development. Follow this guide and you will be able to write out your ideas in a logically consistent manner. Try to express your ideas clearly to get your point across. And remember: follow your instructor’s directions to get the high grade you are aiming for.

3 Types of Problems with Complex Phrasal Adjectives

3 Types of Problems with Complex Phrasal Adjectives 3 Types of Problems with Complex Phrasal Adjectives 3 Types of Problems with Complex Phrasal Adjectives By Mark Nichol In each of the following sentences, an error pertaining to hyphenation results in a faulty phrasal adjective. Discussion and revision explain and demonstrate how to solve the problem. 1. The company appeared to violate federal law by offering high-interest rate loans in states where such loans are prohibited. This sentence describes rate loans of a high-interest nature, but that’s not the intent of the statement. The phrase â€Å"high interest rate† serves as a phrasal adjective describing the type of loans in question, so those three words should be hyphenated together: â€Å"The company appeared to violate federal law by offering high-interest-rate loans in states where such loans are prohibited.† Alternatively, the sentence can be relaxed: â€Å"The company appeared to violate federal law by offering loans at high interest rates in states where such loans are prohibited.† (Note that no hyphenation occurs in â€Å"high interest rates† because here, high and interest do not modify rates; rather, high modifies â€Å"interest rates.† 2. A robust â€Å"think outside the box† process is needed to establish and sustain this vital dialogue between management and the board. The writer has enclosed â€Å"think outside the box† in scare quotes, apparently on the assumption that the phrase is an obscure idiom that needs to be emphasized as such, but it is familiar to the point of clichà © and therefore doesn’t merit any special treatment. But in this sentence, it is a phrasal adjective, so the four words should be linked with hyphens: â€Å"A robust think-outside-the-box process is needed to establish and sustain this vital dialogue between management and the board.† (If scare quotes were merited, the marks would serve to visually unify the phrasal adjective, so hyphenation would be redundant.) 3. Production environment access management controls can often be improved by providing user access based on role and title. It is technically correct to hyphenate the noun-cum-adjective stack that begins this sentence, but such a laboriously extended phrasal adjective is clumsy. Simplify such a construction by altering the syntax with insertion of prepositions, as in the first example above: â€Å"Controls for access management in the production environment can often be improved by providing user access based on role and title.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:Cost-Effective vs. Cost-EfficientBody Parts as Tools of MeasurementMay Have vs. Might Have

Death Penalty Essay Example | Topics and Well Written Essays - 1250 words - 3

Death Penalty - Essay Example There can be just a kind of crimes. when it should be applied. However, this creates a risk of the innocent killed. The issue remains controversial and now the every country is to decide if to use it or not. The main criterion is, of course, the effectiveness of death penalty. Abolition of capital punishment is a major term for European Community members. The same refers to economic and political partners of EC such as Ukraine, Russia or Croatia. On the other hand, this type of punishment was not abolished in the USA. First of all, relationship between homicide rate and deterrence should be identified. Till the end of 1970th in the United States cross-state comparison of homicide rates was applied. This approach did not allow identifying regional, ethnic, age differences of crimes throughout the country. Considering federal structure of the USA, the statistic tool should be oriented on regional variety and deterrent effect measurement. According to Paul Rubin, multiple-regression analysis meets the above requirements better, because it is applied to counties. â€Å"The analysis then can implicitly calculate the effect of each execution on the number of homicides that would otherwise have occurred.† (Rubin, 2002) This method of analysis even deals with a large discrepancy in date of crime commission and execution, which varies up to 10 – 15 years. Besides, results of the research reflect demographic, ethnic, sex, and age characteristics of the counties. This statistical tool proves deterrent effect of the death penalty in all over the country. For example, 95% confidence interval estimate reveals reduction of homicides by 8% - 28%. Nevertheless, the death penalty does not imply socially desirable deterrence. Robert Cottrol makes a historical overview of this type of punishment in the United States. The factors of publicity, criminal statistics, and method of

State of Maryland Research Paper Example | Topics and Well Written Essays - 750 words

State of Maryland - Research Paper Example This technology may play a great role in better treatment of a person. It has improve the worth, protection and competence of medical records. The EHR has eliminated the effects of illegible handwriting of the doctor or other staff. One does not have to face any difficulty while reviewing the patient’s record, because all the information is clear and to the point. To enter the data in the EHR the patient have to fill a form that is downloaded to the EHR. The patient’s record is updated with every visit he makes. The result of the laboratory tests any other related diagnosis are too updated with time. Also if the patient admitted in the hospital and its discharge summaries are also noted down in the record. One can also create graphs of the patient’s blood pressure level within specific time interval, its increase or decrease in weight, height, etc. (Leading EHR Solutions from Sentinel Health, 2013) This program can save so much time, as one doesn’t have to look all through the files and find a patient’s record; it’s just a click away. The patient’s whole medical history can be accessed through the computer in the hospital, within seconds. This can help the physician to study in detail the patient’s health care history, for their better treatment. Maryland was the first state to reward incentive to the health care institutions, who are effectively implementing the use Electronic Health Record. House bill 706 (electronic health records regulation and reimbursement) was passed, as the result of which â€Å"EHR incentive program† came into being. (Electronic Health Records , 2012). The EHR incentive program gives incentives to those hospitals and professionals, who understand, implement and exhibit the correct use of the EHR program. These incentives are distributed to encourage the use of EHR in the medical and professional field. (EHR incentive program, 2012). This incentive program is available for