Accounting Career

Accounting Career Essay Kawanza Carey Everest Online University Strategies for Success 221 Accounting Career Essay Most people think accounting is just crunching numbers all day; everyone uses some form of accounting. There is much more to accounting than just crunching numbers. There are many types of accountants, covering a wide range of the business world, becoming an accountant opens a wide range of career opportunities. I want to become an accountant because it’s something that I’m familiar with since I prepare tax returns. Math has always been my favorite subject I enjoy working with numbers. Accountants help to ensure that firms run efficiently, taxes are paid properly and on time and public records are kept accurately. They analyze financial information for all different types of companies, individual clients, and Federal, State, and local governments. Beyond doing the basic tasks; providing information to clients by preparing , analyzing, and verifying financial documents; some accountants offer budget analysis, financial and investment planning, information technology consulting, and limited legal services. There are four major fields of accounting and auditing: public accounting, management accounting, government accounting, and internal auditing. Public accountants perform a broad range of accounting, auditing, tax, and consulting activities for their clients. Some public accountants decide to prepare tax returns while others offer advice in areas such as compensation. Public accountants; many who are Certified Public Accountants (CPAs), generally have their own businesses or work for public accounting firms. Management accountants are responsible for budgeting, performance evaluation, cost management, and asset management. They analyze and interpret the financial information that corporate executives need to make sound decisions. Government accountants and auditors work in the public sector, maintaining and examining the records of the government agencies and auditing private businesses and individuals whose activities are subject to government regulations or taxation. Those employed y the Federal Government may work as Internal Revenue Service agents or in financial management, financial institution examination, or budget analysis and administration. Internal auditors verify the effectiveness of their organization’s internal controls and check for mismanagement, waste, or fraud. They examine and evaluate their firms’ financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate. Most accountants work in an office setting while other may be able to do part of their work at home. They work a 40-hour week job, but some may work longer hours if self-employed and have quite a few clients. During the tax season tax specialist often work longer hours. Accounting, bookkeeping, and auditing clerk are required to have a high school degree at minimum. Having an associate degree in business or accounting is required for some positions. Accountants and auditors need at least a bachelor’s degree in accounting or a related field. Some employers prefer applicants with a master’s degree in accounting or business administration. An accounting clerk should be very comfortable with working with numbers, enjoy routine because you’re going to be doing the same thing daily. Other personality characteristics to be a successful accounting clerk are computer literate, great communication skills, and ethical. You have to be professional at all time because there may be a lot of irate clients upset about getting audited. If math is your favorite subject and you get along with everybody then being an accountant is a great career for you. Each year, numerous jobs will become available, as clerks transfer to other occupations or leave the labor force. There would be many opportunities for temporary and part-time work. Clerks who can carry out a wider range of accounting activities will be in greater demand than specialized clerks. An example is the demand for full-charge bookkeeper is expected to increase, because they can perform a wider variety of financial transactions. Certified Bookkeepers (CBs) and those with several years of accounting or bookkeeping experience who have demonstrates that they can handle a range of tasks will have the best job prospects. Accountants will always be in demand so I hope to be successful when I complete my degree. (n. d. ) References General Accountant Certified General Accountant Board †¦ (n. d. ). Retrieved from http://certifiedgeneralaccountant. org/ Accountants and Auditors. (n. d. ). Retrieved from http://www. bls. gov/oco/ocos001. htm Bookkeeping, Accounting, and Auditing Clerks. (n. d. ). Retrieved from http://www. bls. gov/oco/ocos144. htm

Inclusive Learning Essay

We cannot assume that just because a teacher teaches, a learner learns. The process is far more complex than one of received input and intended outcome. This is because teachers, when engaging with learners, are not involved in programming machines; the learning process involves humans who are diverse in their needs, development, attitudes, values and beliefs.  (O’Brien & Guiney, 2001, p. 2) Whilst studying inclusion for this assignment, I have learned much about the ways in which children learn. Yandell (2011) argues a similar point to O’Brien and Guiney (2001), which is that for pupils to learn, the learning needs to be more than a teacher giving mountains of information. Both in researching and in teaching a scheme of inclusive lessons, I have learned that teaching needs to be differentiated for the variety of children in each class. In my own experience, having taught a class consisting of thirty pupils, two of whom are hearing impaired children and seventeen pupils for whom English is an addition language, â€Å"reasonable adjustments† (Rieser, 2002, p. 259) made to make the curriculum accessible for one pupil can be greatly beneficial for others in the class also. Anything the teacher does in the classroom whilst focussing on one group will impact on the others. It is these reasonable adjustments which form the basis of inclusive learning, as the need s of each pupil will vary depending on anything from preferred learning styles to whether the child has a profound barrier to learning. Reddy (2004) writes about the needs of pupils with hearing impairments, and relates these to Maslow’s Hierarchy of Needs. He also provides some teaching strategies to ensure these needs are met in order to allow a hearing impaired pupil to inclusively take part in the lesson. The lowest sections on the hierarchy are the physiological needs and the safety needs (Maslow, 1970, p. 22). In terms of planning inclusively for hearing impaired pupils, the reasonable adjustments should be to ensure the safety and physiological needs of all pupils are met. This influenced the lessons I have taught, as I have been sure to include a variety of visual, auditory, kinaesthetic and tactile learning episodes. When straining hearing and lip reading for a long period of time in discussion, the eyes and ears can become sore and in need  of rest. It is important therefore, that I provide pupils with a list of key objectives and a plan prior to the lesson so that they are able to know exactly whe n it is necessary to listen hard and to ensure they are lip reading. The variety of tasks also allows for rest breaks for the senses which have been used earlier in the lesson, so that pupils do not experience pain and become frustrated and irritable. To help support this physiological need for comfort, I also ensure that background noise is at a minimum during learning segments when concentration is necessary, as without this it can be painful for a student wearing a hearing aid (Reddy, 2004, p. 178). Butt too, agrees that learning is a more social experience than a teacher transmitting knowledge to students. He states that â€Å"simply listening to the teacher will rarely constitute effective learning for most students. The teacher has to plan and prepare for all the students in the class – an act of differentiation† (Butt, 2006, p. 39). He continues, [as a teacher,] â€Å"your aim should be to keep all students engaged and interested in the learning that you are planning† (Butt, p. 40). He also discusses the reasons why this is difficult; there are an infinite amount of learning styles and educational demands in any one group of children. By changing the task and keeping a quick paced classroom for the hearing impaired pupils, each of their classmates are experiencing a variety of learning styles also. This is beneficial for keeping all my pupils engaged and interested in the learning. Likewise, in order for pupils to concentrate, silence can be beneficial more many more pupils than those who are hearing impaired for their physiological needs to be met. Also, providing all pupils with the same plan and key objectives prior to the lesson not only allows for the hearing impaired pupils to feel as though they are being given the same instruction as their classmates, but also provides all pupils with a prior knowledge of what is most important to listen explicitly to and to makes notes on, meaning more effective learning can take place. Therefore, I have come to understand this differentiation strategy as simply being best practice for all learners in an inclusive classroom. A number of researchers have argued that explicitly teaching the big ideas of a discipline is crucial for students with disabilities. Motivation is ensured when we continuously return to a small number of known big ideas (Gore, 2010, 76). If pupils are given a lesson plan and a very short amount of key objectives, they can see that their  learning is contributing practically towards something. â€Å"Motivation is an essential factor for learning to take place; it is considered to be the driving force behind learning† (Reddy, p. 178). Aware of pupils’ history Establish good relationships and trustEstablishing Lessons contain explicit valuemotivation Listen to all pupils patiently Accept all feelings, frustrations and fears (Reddy, p. 178) In terms of Maslow’s hierarchy, in order for pupils to feel comfortable they must feel some element of success in order to be motivated. Often, hearing impaired pupils show signs of difficulties throughout their academic career and this may become a reason for de-motivation. There are a huge number of inclusion strategies which can aid motivation, and thus maintain an inclusive classroom. OFSTED regularly report a lack of differentiation, appropriate challenge, insufficient motivation and poor pacing (Butt, p. 41). In a recent report, OFSTED wrote about motivation being the; â€Å"inspiring of young people, building their self-esteem and helping them to progress† (Ofsted, 7th Nov 2011). Learned helplessness is what Seligman (1975) calls low achievement motivation. In general, adolescents with learning difficulties demonstrate lower achievement motivation towards school work, except for in areas where they experience success. After repeated failures students quickly learn that they cannot succeed in school and become de-motivated and frustrated (Gore, p. 21). Frustration is reduced when students understand what they are supposed to do. Inclusive teachers communicate to pupils exactly what is expected to be learned. By providing both written and oral instruction sequencing is facilitated (Gore, p. 30). As all children have the right to learn, it is inclusive practice to ensure that all pupils know exactly what the instruction is. In my classroom, it is imperative that I repeat instructions as with seventeen students for whom English is an additional language and two hearing impaired pupils, there is a good chance that instruction can be misheard or misunderstood. Paiv io’s dual coding theory (1990) refers to teaching visually and auditory at the same time. It posits that the more neural paths that a memory involves, the  more likely it is to be accessed at a later date (Gore, p. 25). With my class, I have found that providing both oral and written instruction reduces frustration and increases motivation. The instructions given must follow three rules; â€Å"explicitness, structure and repetition† (Gore, p. 23). Even classroom rules can be displayed obviously in the classroom and referred to whenever they are broken by bad behaviour. Research has been done to show that students with learning difficulties are more likely to notice salient information than the critical information that teachers direct them to observe, as they have difficulty discriminating between the critical and the irrelevant (Gore, p 15). By reading and hearing a small number of bullet pointed instructions, confusion is eliminated and attention is captured, ensuring all pupils can understand exactly what is necessary for a task to be undertaken correctly. These instructions are given orally, shown on the interactive whiteboard and a copy given on work sheets to provide ample repetition. This allows for a much bigger chance of success and thus motivation for all pupils. Another way to ensure inclusion is the way in which you use room layout. In the class I picked for this assignment, I have chosen to seat both the hearing impaired students at the front of the class next to each other. This way I can oversee the work they are doing without causing embarrassment, and I can subtly ensure they are completing the correct task. I can also make sure that when I have finished explaining, they are the first pupils I go to when circulating the room. On either side of them I have picked a student from their friendship group who copes well with work. I think this works well, as when working in pairs, the hearing impaired pupils are less uncomfortable when talking either to each other or to their friends than they would be someone who they were nervous or shy about their impairment around. I can then have these pairs of friends be reading partners, whereby fluent readers help the other pupils who are less advanced in their reading skills (Fleming, 2000, p. 59). Pupils with hearing impairment often struggle with grammar and cohesion in writing; they â€Å"exhibit linguistic difficulties† (Reddy, p. 165). In order to combat this, schemes need to be planned with modifications not only to what we teach, but how we teach it in order to make the curriculum accessible for all the pupils in the class, for example as suggested by Purdie (2000), by teaching phonics (Clough, 2002, p. 165). Although planning has to be done primarily  on the class level, consideration of the need for differentiation in the case of particular individuals is suitable. Getting to know your students as individuals is therefore an important first step (Butt, p. 45). As writing can be a very solitary experience, this may not be the preferred learning style of the class. Writing needs to be scaffolded when this is the case, as it is for my class. When writing creatively, for example in the lesson where my students write a diary entry on a gas attack, we first looked at real gas masks, followed by real gas attack posters, and then created sentence starters together on the board. This scaffolded the writing process by providing opportunities for the auditory, kinaesthetic and tactile learners to learn at their fullest potential also. Reading makes up a large part of the national curriculum, and is something which the hearing impaired pupil can be given opportunities to succeed with. â€Å"Modelling and imitation are important learning processes† (Reddy, p. 167) and this is something which I carry out daily in the classroom, particularly when reading a text. I will model the most important sections of each chapter and invite other readers to read aloud other more descriptive sections. Although not always available, I would also aim to use a loop system which would enable pupils to hear the other, perhaps quieter pupils reading, more effectively. This ensures that I am able to assess how pupils can read aloud whilst allowing those who struggle hearing to understand the text thoroughly. However, in my class, for hearing impaired pupils and those for whom English is an additional language, reading aloud can be feared greatly. In order to provide inclusion for these pupils, it is possible for them to have prepared passages beforehand (Fleming, p. 59) by allocating sections to be read aloud the following week or lesson. For one of my hearing impaired pupils and for a couple of EAL pupils I selected, this worked extremely well, as the child was prepared for reading aloud and could practice the section in advance knowing that they would have to read aloud. I chose to not ask the other hearing impaired pupil to read out in front of her classmates, as her impairment is mor e profound and if affects her speech. She is very withdrawn and shy around most people in the class and I thought that it would be unwise to ask her and risk her embarrassment and further de-motivation. Instead, she is seated next to a friend for peer tutoring. This term refers to reciprocal tutoring of students with similar achievement which is  relevant here; the pupil does not struggle with reading alone as shown in comprehension tasks, but with reading aloud. Peer tutoring can increase pupils’ motivation and persistence because of the adolescents’ social drive (Gore, p. 64-65). It is for these reasons that peer tutoring not only benefits the pupil with a barrier to learning, but the ‘tutor’ in the pair also. I have therefore arranged the seating plan for all pupils to be seated next to someone with a similar ability, so that all pupils can benefit from peer tutoring. As learners handle content differently, they should be given opportunities to be more active than passive; understanding, processing, applying, storing and passing on information in peer tutoring is a good way to ensure all pupils have consolidated learning (Butt, p. 39). Becoming an inclusive teacher is particularly difficult when a trainee, as it is imperative that you know your pupils. Inclusion can be as simple as having a pupil’s favourite cartoon character appear on a presentation to increase interest and motivation, or needing to know their exact reading and writing ages or ability, so as not to de-motivate them with work which is impossible for them to complete. A competent and inclusive teacher will say, â€Å"this may be tough† instead of â€Å"this will be easy† to give room for students to feel inflated when they are successful (Reddy, 169). Once the teacher knows their pupils, work can be differentiated so that each and every one of the class has the opportunity to reach their fullest potential. This could be in the form of preferred learning style, tailored resources, lots of formative assessment, higher/lower order questions, use of a teaching assistant and various other teaching strategies. It is important to remember when planning a scheme, that pupils may struggle and become de-motivated with one aspect of learning and thrive in another, and so therefore it is necessary that the teacher is a learner also. The most important lesson I have learned during my time with this class, is that successful inclusion strategies are not only for those pupils who you think may need it the most, but are beneficial for all pupils in the classroom. My idea of inclusive learning has altered hugely whilst researching for this assignment, as has my idea of what the role of a teacher is. The teacher’s main role is to ensure that all pupils learn, and that is simply impossible without inclusive teaching strategies being employed.

Behavior of Gases Essay Example for Free

Behavior of Gases Essay Introduction: In this experiment, the problem trying to be solved is what gas laws are being used when the pressure, temperature, and volume are being measured. The three gas laws are Boyle’s Law, Charle’s Law, and Gay-Lussac’s Law. The Boyle’s Law is when volume and pressure are being compared. Pressure and volume are inversely proportional, because when pressure goes up, volume goes down. The Charle’s Law is when volume and temperature are compared. Volume and temperature are also inversely proportional as well. Lastly, Gay-Lussac’s Law is when pressure and temperature are compared. Pressure and temperature are directly proportional; therefore when pressure goes up, temperature also goes up. The formulas are as follows: Boyle’s Law: P2 P1 = P2 V2 Charle’s Law: V1/T1 = V2/T2 Gay-Lussac’s Law: P1/T1 = P2/T2 Hypothesis: If volume, temperature, and pressure are measured, they will follow the laws and fit under Boyle’s, Charle’s, or Gay-Lussac’s law. Expected Results: It should be expected that when volume and pressure are measured, pressure will go up and volume will go down. When volume and temperature are compared, volume will go up and temperature will go down. Lastly, when pressure andtemperature are measured, pressure will go up as temperature goes up. Experimental Procedure: Part I Connect a 20mL syringe to a LabQuest Select: File New Then, Mode: Change to Events with Entry Next, Enter Name as Volume Enter Units as mL Select OK Start at 10mL on the syringe and wait for the reading to Select Keep Keep at least 6 data points (any of your choice) Only pull the syringe out (making the mL readings higher each time) Stop the Data Collection and view the graph and points Record Part II Place an Erlenmeyer flask in a beaker big enough to fit the flask Connect a temperature apparatus to the Lab Quest and place probe in beaker Then connect the pressure tube to the Lab Quest in channel 2 and connect the other end of the tube with the rubber stopper to the Erlenmeyer flask Select: File New Then Mode: Change to Selected Events Exit In sensors menu, change units to Kelvin Tap graph X-axis: chose temperature Place faucet, room temperature water in the beaker Select Keep Place ice in the beaker Select Keep Place room temperature water in the beaker again and place on a hot plate Wait for the water to boil Place temperature probe and Erlenmeyer flask back in beaker Select Keep Record result from graph and chart Results: VOLUME (mL) PRESSURE 10 103. 27 12 87. 6 14 76. 14 16 67. 5 18 60. 96 20 55. 15 This data and chart is comparing volume and pressure. The graph represents the Boyle’s Law because as the pressure is going up the volume is going down. TYPE OF WATER TEMPERATURE (K) PRESSURE Normal 102. 8 295 Ice 98. 29 275. 4 Boiling 122. 31 357. 4 This data and chart is comparing temperature and pressure. The graph represents Gay-Lussac’s Law because as temperature goes up, pressure goes up as well. Discussion: This experiment went extremely smooth. The data was easy to collect as long as you kept the Lab Quest and tools stable to ensure for accurate readings for temperature, pressure, and volume. The graphs and data easily coincided correctly with the theories of the gas laws, as was shown accessibly once the graphs were made. Although the data coincided with the theories correctly, the temperature readings for freezing and boiling may have not been completely accurate because the temperatures of the water was not measured accurately for correct boiling and freezing temperatures, but recorded solely for the theories and to prove them. Overall, the experiment held up well and the hypothesis and theories were proven to be correct. Behavior of Gases. (2018, Oct 25).

Construction Essay Example | Topics and Well Written Essays - 1500 words

Construction - Essay Example Because of their malleability and relative ease of working, copper and lead became synonymous with the complexities of Gothic architecture. Endowed with the rich green patina of age, weathered copper spires and roofs still enliven the skylines of northern European cities. Improved techniques of pre-patination can now bestow an instant, uniform illusion of maturity; Jean Nouvel's new cultural centre in Lucerne (p38) is crowned by a vast, overhanging roof clad in sheets of prepatinated copper. Sheltering a new urban square in its oversailing embrace, the emerald green structure forms a powerful horizontal datum in the lakeside landscape Metals have useful properties such as tensile strength, ductility, hardness, electrical conductivity, and high melting points. They are widely used for electrical and structural applications. Understanding the physical and chemical properties of metals allows for improved technological advances. Since metals are so widely used in today's modern world, corrosion is all around us and affects our lives in many ways. Corrosion has many serious consequences to our society such as, economic, health, safety, technological, and cultural. Cast iron played a pre-eminent role in the industrial development of our country during the 19th century.. As an architectural metal, it made possible bold new advances in architectural designs and building technology, while providing a richness in ornamentation. cast iron in the form of slender, nonflammable pillars, was introduced in the 1790s in English cotton mills, where fires were endemic In 1849 Bogardus created something uniquely American when he erected the first structure with self-supporting, multi-storied exterior walls of iron. Known as the Edgar Laing Stores, this corner row of small four-story warehouses that looked like one building was constructed in lower Manhattan in only two months. Its rear, side, and interior bearing walls were of brick; the floor framing consisted of timber joists and girders. One of the cast-iron walls was load-bearing, supporting the wood floor joists. The innovation was its two street facades of self-supporting cast iron, consisting of multiples of only a few pieces--Doric-style engaged columns, panels, sills, and plates, along with some applied ornaments. Each component of the facades had been cast individually in a sand mold in a foundry, machined smooth, tested for fit, and finally trundled on horse-drawn drays to the building site. There they were hoisted into position, then bolted together and fastened to the conventional stru cture of timber and brick with iron spikes and straps. The second iron-front building erected was a quantum leap beyond the Laing Stores in size and complexity. Begun in April 1850 by Bogardus, with architect Robert Hatfield, the five-story Sun newspaper building in Baltimore was both cast-iron-fronted and cast-iron-framed. In Philadelphia, several iron-fronts were begun in 1850: The Inquirer Building, the Brock Stores, and the Penn Mutuai Building (all three have been demolished). The St. Charles Hotel of 1851 at 60 N. Third Street is the oldest iron-front in America. Framing with cast-iron columns and wrought-iron beams and trusses was visible on a vast scale in the New York Crystal Palace of 1853. Wrought iron can be distinguished from cast iron in several ways.

Impact of Technology on Employee Training Research Paper

Impact of Technology on Employee Training - Research Paper Example Technology may include software programs or hardware which get incorporated into organizations. For maximum production, employees need to get trained on the new technology. As organizations invest in new technology, so does employee training become necessary (Daft, 2009). Training and IT departments in organizations get involved with provisioning the employees with the necessary techniques required for handling the technology. Management and stakeholders want to see technology acquired implemented in the organization, and it is therefore, necessary for employees to get trained. This paper will discuss the impact of technology in employee training. Importance of employee training When a firm acquires new technology, it is vital for the company to train its employees to ensure the overall success of the technology getting incorporated. Below are reasons as to why employee training is beneficial to an organization incorporating new technology: Employee training assists in maximizing the potential of the technology. If the employees become aware of using the new technology, they will get to use it to its maximum potential. This will only serve to benefit the organization as there will be increased efficiency (Daft, 2009). Proper training ensures that employees become willing to change and adopt newer ways of the firm’s operation (Kleynhans, 2006). ... If employees get to understand the benefits of the new technology through training, it gets easier to revolutionize the organizations technological needs. Employee training Employees within an organization get trained using various approaches to enlighten them on new technology. Training may get conducted internally or externally. Internal training gets carried out by the IT or training departments within the organization (Cornelius, 2001). External training gets conducted by an external consultant or the supplier of technology. The traditional method of training has always been classroom based. This approach towards training proves to fall short in addressing the challenges raised by the technology introduced in the organization. Class room based training falls short in addressing the personal needs of the training participants. Class room based training takes a holistic approach towards training (Daft, 2009). This traditional method of training does not identify and address individ ual gaps needed by the trainees. It does not explain the perceived benefits to the trainees nor does it take into account the prior knowledge of trainees about the technology. This traditional method of training does not also support maximum knowledge retention among employees as the class room instructions quickly decrease prior to their application in the work environment (Cornelius, 2001). Another training methodology instigated by organizations in incorporating new technology is self learning (Cornelius, 2001). This method involves the employees to learn on the technology by their accord through using it. This method is an ineffective way of training employees. This method is not beneficial to the firm if the technology is to become impacted through the entire organization. This

Financial analysis of Autonomy Corporation Essay

Financial analysis of Autonomy Corporation - Essay Example The present study would focus on the Autonomy Corporation is a global enterprise that has dual corporate headquarters in Cambridge, United Kingdom and San Francisco, USA. The company has a presence in four continents: North America, South America, Europe, and Asia Pacific. The firm has more than 400 major clients including Oracle, IBM, HP, and Novell which are users and supporters of the firm’s technological products. This paper will analyze the financial standing of the company based on the use of financial and ratio analysis. In fiscal year 2010 Autonomy Corporation generated $870.36 million in sales (Morningstar, 2010). The sales total of the company increased by 17.66% in comparison with the previous fiscal year. The average selling price of the company was $790,000 which is a stable metric in this industry. The firm achieved a net profit of $296.21 million in 2010. The profitability of the company in 2010 is outstanding due to the fact the net margin of the company was 34 %. The net margin of the company was very impressive considering the fact that the industry net margin in the software industry is a very low 1.7%. The net margin is a financial ratio that measures the absolute profitability of the business. The net margin of Autonomy Corporation in 2010 was 32.3% higher than the industry average. The gross margin of the company was an outstanding 87%. The gross margin is a broad measure of profitability. The stockholders of the company benefited from the great earnings of the company. The earnings per share of the firm in 2010 was $1.11. Earnings per share tend to have an effect on the market price per share, as reflected in the price earnings ratio (Garrison & Noreen, 2011). The common stocks of Autonomy Corporation are traded in the London Stock Exchange. The firm’s website claims that the stock symbol of the firm is AU.L. Upon further research at various financial websites it appears that Autonomy Corporation’s stock are being trad ed in the London Stock Exchange under the symbol 5053.L; the current stock price of Autonomy Corporation is $2,549 per share (Yahoo, 2011). The revenue per employee of the company in 2010 was $463,000 which is 5% better than in 2009. During 2010 one of the highest expense accounts of the company was its research and development expense. The company spent $114.75 million in R&D. During the last five years the company has more than double its R&D expenses. This is a good sign because investing in research and development allows companies to develop new products and technologies. Patents are born out of the efforts of the R&D team. Two additional financial ratios are the return on assets (ROA) and return on equity (ROE). Return on assets measures how well assets have been employed by management, while return on equity when compared to return on assets measures the extent to which financial leverage is working for or against common stockholders (Garrison, et. al, 2003). The return on as sets of Autonomy Corporation in 2010 was 9.02%. The ROA of the company is better than the industry average of 6.9% (Dun & Bradstreet, 2011). The return on equity of Autonomy Corporation in 2010 was 14.33%. The ROE of the firm is 6.17% below the norm in the software industry. The current ratio measures a company’s ability to pay off its short term debt. The current ratio

Money, Banking, and Financial Markets Essay Example | Topics and Well Written Essays - 2250 words - 2

Money, Banking, and Financial Markets - Essay Example According to the Economist (2015), the global monetary system has for a long time been the world’s greatest headache. The article justified this claim by recalling the gold standard that existed in the 19th century. The world financial system has been termed by economists across the continents as a headache because it plunged into the depression and predicaments in the 1930s. Besides, the after war Bretton Woods system of pegged exchange rate fell in the 1970s necessitating an unexpected replacement by a flexible or floating exchange rate and mobile capital (The Economist 2015). Also, Madeley accused the volatile global financial system of failing to support trade in products and manufactured goods. Trade in goods and manufactured products are not assisted, concerning growth, by the volatile world monetary system (Madeley, 2007). The argument here is that the fluctuating currencies in the global money markets imply increased uncertainty of developing countries that levels the actual amount of money that would be received for the goods sold by these developing countries. Thus, the fact that the western nations control the global financial system cause the third world’s greatest headaches by exploiting the system by causing inefficiency and injustice of the worldwide trading system. It is quite unfortunate that the western countries cause the headaches of developing countries but given little attention and effort to putting things right (Madeley, 2007)..

Southwest Airlines Research Paper Example | Topics and Well Written Essays - 750 words

Southwest Airlines - Research Paper Example This airline particularly targeted the bottom-of-the-pyramid market segment by offering no-frills services that resulted in reduced fares. It was claimed to be one of the most low cost carriers as it offered high frequency and short hauls matched with point-to-point service and reasonable fares (Inkpen 5). Unlike its competitors, Southwest did not believe in the hub-and-spoke system as it resulted in congestion and a lot of time wasted in the process of waiting for customers to arrive from other airports. In the words of the company’s Annual report, the company was poised to manage well in good times so as to sustain during bad times (Inkpen 1). Even though the company enjoys a high volume of passenger traffic and high turnover, it has met with various challenges. The most important challenge was the increasing efficiency of legacy carriers in the U.S along with large mergers such as those between Delta and Northwest that was leading to industry consolidation (Inkpen 1). Such consolidations were a threat to companies such as Southwest since the consolidated companies had access to lower operating costs (owing in part due to joint resources) as well as higher prices of tickets which is something Southwest did not focus on. This is reflected in the fact that, according to the financial statements, Southwest possesses the lowest â€Å"average revenue passenger miles† per passenger and has the highest operating margin in the industry (Inkpen 3). However, since passenger yield is high (reflecting high volume of passengers), Southwest has managed to rack up profits in years when others have faced losses. The company also possesses the lowest costs (including unit costs, labor costs and number of employees per aircraft) which add to its source of competitive advantage. However, the company’s ability to offer low fares at low costs has been challenged by smaller airlines such as JetBlue and Allegiant. Furthermore, the acquisition of Air Tran was a big challenge as it would require downsizing, acquiring new fleet as well as moving into non-U.S destinations. One of the major issues faced by the company was the attempts by its competitors to prevent the company from flourishing. Time and again various airlines that were Texas based tried to tilt law in their favor; however, the company succeeded in its legal proceedings. In line with further attempts to outdo its competitors, Southwest offered unmatched low fares such as $59 compared to $310 offered by its competitors (Inkpen 4). Although this was a good thing in one way, it was difficult to position these fares as regular and not introductory fares in the minds of customers. Positioning the brand through such low prices was, therefore, the ultimate challenge. Another issue faced by the company as that of growing and expanding its operations. There was some resistance by employees to this idea which could result in losing markets to rivals. Furthermore, entry into the northeast region did pose threat to the company’s operations due to congestion on airport and high turnaround times at airports. The company might consider using â€Å"drive through airport† models that reduce the number of lanes that the aircraft must pass through. Perhaps the most pressing issue is the Air Tran deal which requires merger of two airlines with different mindsets and operations. There was a difference in the type of fleets used along with Air

Where the funding fathers able to create a limited government that Essay

Where the funding fathers able to create a limited government that exist today exlain your answer - Essay Example However, with the passage of time, as the American population augmented and a feeling of nationhood grew amongst the Americans, many of the founding fathers realized the need for a strong government. The issue of limited government was as controversial amongst the founding generation as it is today. The conservatives amongst the founding fathers supported a strong government (Hamilton, Madison and Jay xxi). Those amongst the founding fathers of liberal affiliations supported a limited government that respected the rights of the people and did not infringe on the privacy of the free citizens (Hamilton, Madison & Jay xxii). There was a dominant feeling in the founding fathers that eventually people need to be governed, but also that people do need some inalienable rights and freedoms. The political development in the USA has always been a kind of balance between these two imperative

Implementation Plan Case Study Example | Topics and Well Written Essays - 1250 words

Implementation Plan - Case Study Example This design of the proposed system will save on cost and subsequently increase the profit margins by the end of the financial year. The implementation report will also highlight on the systems approach for building a technological software application that universally integrates all the end user entities within a central information system. Automation of this project passes will go through specific software development phases. These processes start from feeling the need of automation (Requirement analysis) to reaping the benefits of automation (project execution) within the proposed environment. In huge organizations like the DaimlerChrysler (DC) Company the implementation partners in this project have to be kept informed in order to ensure a fruitful completion of the implementation plan. A poor implementation in important IT project like this one may result in big operational troubles, huge business loss or even closure of operations. Identifying and examining the business goals of this project form the basis for achieving the objectives of the IT project proposed for the DaimlerChrysler (DC) Company. The project goals and objectives mainly define the sole purpose for carrying out the implementation of the technology project. The objectives of this implementation plan can be divided into two sections, namely: The sharing of technical and general information, for example, the CATIA files can be easily communicated to both internal and external entities authorized to participate or interact with the organization’s system. This is achieved via consolidating activities for the various entities involved with the system. For example, the time for suppliers to make and receive approval orders for mechanical is greatly reduced. Operating a universal or unified system that can be monitored from a central or remote location by a system admin facilitates reducing corruption or fraud that might

Essay on Australian Culture Essay Example for Free

Essay on Australian Culture Essay The composers of In Sydney’s Suburbs, An Endless Summer and Love Letter: McIver’s Baths have helped me to further understand Australian culture by using a variety of language devices and techniques to uncover the Australian culture. Chris West, the author of In Sydney’s Suburbs, An Endless Summer reveals that Australians respect the harsh landscape and presents beach culture as a prominent aspect n the lives of Australia. Helen Pitt, the author of Love Letter: McIver’s Baths, uncovers Aboriginal beliefs in Australian principles and shows that multiculturalism is freely accepted in Australian society. West conveys the Australian landscape to be harsh and rugged, yet respected and valued by Australians. West personifies the land and describes how it â€Å"points like a crooked finger†. The use of the verb â€Å"points† gives the land an intimidating quality. West continues to describe the land as â€Å"a patch of God’s country. † The juxtaposition of the two phrases suggests that the Australian is feared but respected and cared for by Australians. This comparison has broadened my understanding of the Australian culture. This idea is similar to Pitt’s description of the beach â€Å"which is as curvy as the female form. † The simile creates a unique attractiveness, which is intriguing but is appreciated in Australian culture. Both West and Pitt expose an underlying appreciation of natural beauty in Australia, confirming my understanding of Australian culture. Pitt has employed the use of figurative devices that helped extend my understanding of Australian culture. â€Å"You nursed me†¦your swell embraced me in a way she no longer could. † The use of apostrophe gives the baths motherly qualities. The verbs â€Å"nursed† and â€Å"embraced† mimic the actions of a mother caring for her child. The quote also alludes to the old Aboriginal beliefs that the land is mother. This reveals that Aboriginal culture and beliefs are still present in today’s society and highly respected in Australian culture. In West’s article, there are also allusions to Aboriginal culture. He describes children playing on the beach â€Å"under the watchful eyes of black-clad elders†. Both composers display an aspect of Aboriginal culture and its importance in Australian society, thus deepening my understanding of Australian culture. In West’s article, beach culture is displayed as a prominent aspect in the lives of Australians. He describes businessmen and how they â€Å"peel off their swimsuits in the beachfront parking lots, towel down and don sober business attire then drive straight to work. † The use of the verb â€Å"peel† suggests that the beach and beach culture is part of them, that it’s in their skin and soul. Pitt reinforces the idea that being at one with sea and its surrounding environment is what is truly valued in Australian society. â€Å"I took refuge in your barnacled depths, reacquainting myself†¦with what it meant to be Australian. † Both composers explore the notion that having connection with the beach is genuinely valued in Australian culture, thus challenging my understanding of Australian culture. In Pitt’s article, multiculturalism is celebrated by showing the freedoms that we as Australians, no matter what cultural heritage we have, are able to enjoy. â€Å"Muslim women frolicking in burkinis†¦Ã¢â‚¬  The use of the verb â€Å"frolicking† suggests that the women feel comfortable enjoying the Australian environment without fear of prejudice from other cultures. The revelation of the carefree attitude towards cultural diversity in Australian culture has expanded my understanding of Australian culture. West also presents the acceptance of a diverse range of culture in his article. â€Å"Families of newly arrived Mediterranean immigrants fetch extravagant picnics†¦from the trunks of Japanese-built sedans† Both composers clarify that people of other cultures and religions are accepted and welcomed in Australian society. The confirmation has contributed to my understanding of Australian culture. By manipulating a range of language devices, both composers have challenged and reinforced my understanding of Australian culture, beliefs and values. West and Pitt both confirm that the harsh yet spectacular landscape of Australia is respected and cherished in Australian culture. They both uncover Aboriginal beliefs that are still present in today’s society. Multiculturalism and beach culture are both thoroughly exposed by West and Pitt. In Sydney’s Suburbs, An Endless Summer and Love Letter: McIver’s Baths have definitely helped me to further understand Australian culture.

Network Operating Systems Essay Example for Free

Network Operating Systems Essay Multi tasking is when the operating system seems to be performing two or more tasks at the same time, i.e. MS Word and MS Access, however these tasks are not actually running simultaneously as they are actually resident in memory processor is actually switching between tasks at a very high speed, therefore each user sees their own task as having priority. One disadvantage can be that the more programs that are run by the user, the more memory that is required. Multi Tasking can be split into two categories, co-operative and pre-emptive. Co-operative is when the process currently controlling the CPU must offer a balanced share of the CPU to all other processes, hence Co-operative, as all processes must co-operate for it to work properly. Subsequently an MUOS will allow two or more users a share of the system resources at the same time. The use of the resources must be spread evenly between the requirements of the users so that a problem with one user does not become a problem between all users. Examples of co-operative multi tasking would be Windows 3x and Macintosh. Pre-emptive is when the applications are forced to share the CPU whether they want to or not and examples of this are Windows 95, NT and UNIX. How print sharing operates? NOS A print server allows multiple users access to a single printer. A print server will also give you information on the use of the printer. All print jobs are sent to a Network Printer, controlled by the server, where they will wait in turn to be printed. For example, you can: See how many people are using the printer; Set limits to the usage; Give higher priority to some workstations, allowing them to print before others; See who is currently printing or; See when your print job is coming up. MUOS The Multi-User Operating System Linux uses a printing system called LPD, which constantly runs as a background process and acts as a spooler for files when they are required to be printed. Spooling (Simultaneous Peripheral Operations On-Line) is where all input/output of non-shareable devices is redirected to an intermediate shareable device. This is done, for example to stop other processes queuing for long periods of time to access a certain device. The most common form of spooling would be print spooling, where documents are printed at the printers own rate after being loaded into an intermediate shareable area (buffer).) is where all input/output of non-shareable devices is redirected to an intermediate shareable device. This is done, for example to stop other processes queuing for long periods of time to access a certain device. The most common form of spooling would be print spooling, where documents are printed at the printers own rate after being loaded into an intermed iate shareable area (buffer). System Failure and Robustness On a MUOS, data must be backed up on a regular basis, as if the server goes down then all unsaved work or data on the network is lost. It is therefore necessary to make a hard copy of all-important data. It is also important to have a recovery disc made upon installation. However, on a Network Operating System there is a system failure then only the unsaved data on the actual client is lost and not across the entire Network. The clients will still be almost fully operational without the server itself. A Multi-User Operating System tends to be a lot more robust than a Network Operating System. It is widely recognised that windows in particular is very unpredictable at times and is prone to fatal errors. This is not the case with the likes of Unix or Linux. Application, file sharing and file locking File sharing is a very important part of a Network Operating System. Users will continuously need to access and share the same files across a network and giving them usernames and passwords can do this. However if two or more users were to try and access the same file (for example, a Word document) at the same time and both users on the Network had read and write access, then only one user would be granted access at a time and the other would be denied. This concept is known as File Locking. This could be looked upon as a basic traffic system, if you like, where as soon as one user has access to a file then the red light is switched on. Then, when the first user has finished with the particular file, the green light shows and the second user is free to access the data. In a Multi User Operating System, you would find a different method known as NFS (Network File System). This is a where the server or Network Administrator can control which users can have which type of access to diffe rent applications or files at specific times. Comparison Architecture Clients A Network Operating System uses a Graphical User Interface, as it is part of the Microsoft Windows family, which are all GUIs. This makes the Operating System much easier to use in many ways such as being more user friendly and easier to learn. However a Multi-User Operating System like Unix for example would use a Command Line Interface. This has its good and bad points being that the user has greater level of control over commands; the System is more stable and does not use excessive system resources. On the other hand, the users would  have to familiarise themselves with a lot of commands which can be time consuming. Both have the Kernel as the heart of the Operating System. This is the part of the operating system that loads first, and it remains in main memory and typically, is responsible for memory management, I/O system management, file system management, process and task management and scheduling, and disk management. The Kernel is essentially the nucleus of the operating system that provides basic services for all other components of the operating system. For each process, the Kernel holds a process identifier, the user identity and the size and location of the process. A Network Operating System and a Multi-Use r Operating System will normally operate using Thick and Thin clients respectively: Thin Client: No hard disk on client Connected to a server Applications run on server Data stored on server Mouse, Video, Keyboard etc. through which you can access server Can support sound, CD-ROM etc. Thick Client: Client has own hard disk Client has storage space Client can have own applications stored ETC. Basically the opposite of Thin clients A Network Operating System can support many hundreds of clients across a Local Area Network as can a Multi User Operating System. Protocols and Internetworking In order for a Network Operating System to send or receive data, the data must be broken down into packets by a method called a protocol. Windows NT uses the IPX/SPX, NetBEUI, and TCP/IP protocols for network communication. Netware uses IPX/SPX. UNIX, Linux, and the Internet all use TCP/IP. While different protocols usually cannot talk directly with each other, most Network Operating Software can understand more than one protocol. This also adds the possibility of Internetworking for most Network operating Systems as they can communicate freely over different Networks unlike MUOS. Both types of operating system (NOS and MUOS) have built-in TCP/IP networking, for communications across all forms of networks, and between all forms of computers. Other Protocols and the respective layers of the OSI models at which they operate are shown here: Application Telnet, HTML Presentation SMB, NCP Session NETBIOS (NETBEUI) Transport TCP Network IP. TCP/IP, IPX/SPX Data Link Ethernet Physical Radio Scalability: Multi User Operating Systems are far more scalable because they can run on literally every hardware platform, from the slowest hardware to the worlds fastest. Additionally, most UNIX operating systems support more than one processor, so a machine configured with 4 processors can support many more users than a machine with one processor of the same type. Security: Security measures are very important on any Operating System. On a Network operating System such as Win 2000 server it would be fairly easy to install some sort of security software (Firewall) such as one of the Norton Internet Security packages. Anti-virus software is also readily available and very widely used. With a Multi-User Operating System such as Unix, there are a number of security tools available to download as Freeware that perform a vast array of different tasks relating to security. Hardware requirements: the Typical Hardware requirements for installing two different Operating Systems (Linux and windows 2000 server) are shown here below (minimum and recommended): MUOS (Linux) Minimum Requirements 200 MHZ Processor required 32MB RAM 650MB Hard Drive CD-ROM Network Card NOS (Windows 2000 Server) Minimum Requirements Pentium compatible 133MHZ or faster 128MB RAM 2GB Hard Drive 1GB Free Recommended Requirements Pentium II 200MHZ 256 MB RAM 9GB Hard Drive 2GB Free CD Rom Network Card Costs: Financially, Multi-User a Operating System would be much more viable than a Network Operating System due to the fact that the MUOS can use dumb Terminals, which basically means that the majority of the hardware and more importantly software is on the actual server i.e. the clients (workstations) have only the essential components needed to operate. These would include  Keyboard, Mouse, monitor etc. however in the event of having a very large Network this could in effect end up equally as costly as a Network Operating System. Role of Network Administrator The role of a network administrator in large companies and consulting firms may be only managing network servers, adding users, and adding printers. However, most network administrators also do some desktop support as well as controlling network addresses, protocols used, and the network interfaces because these are all obviously network components. The network administrator will also control routing, name resolution, and assignment of TCP and UDP socket numbers because, again, these are all pretty clearly network specific components. In small companies, day-to-day network administration is often not a full time job and is assigned as a part-time task to someone in the office. To troubleshoot a network you must understand things, such as: how individual PCs work, general networking concepts, and product specific features. A network administrator is a manager: not of people but of computing resources. A network administrator is creating and managing user accounts, installing and maintaining print services, ensuring that the network is running smoothly and that the computers are running efficiently, maintaining the integrity of the network, handling user complaints, and so forth. Users would be allowed access to system resources by means of a user account, which would be set up and then users would be allocated a username and password(s). This would allow the Network Administrator to set different security levels for different clients and users. For example, within a company or Business, you would have different levels of access for different levels of staff members with management having access to more resources and data than perhaps an office junior etc. A network administrator should be able to manage resources by doing the following: Creating, managing and utilizing Windows 2000 shared folders Using the Distributed File System to provide easy access to network resources Using the Windows 2000 events logs to monitor system and application activities Using the Task Manager to observe and monitor resources Using the System Monitor in the Performance tool to optimize performance Using security policies to protect data and system integrity Using auditing to track security events The Network Administrator is also responsible for budgeting decisions regarding the Network itself. This would involve very closely monitoring each and every client, making decisions on whether new hardware or software is required and when. Any Firewalls or Antivirus software would also have to be updated continuously. Bibliography http://www.north.ecasd.k12.wi.us/Departments/TCS/Web%20Pages/Powerpoints/IT%20Essentials%202%20NOS%20chpt%206%203-03.ppt http://www.pctechguide.com/29network.htm#Client-Server http://www.webopedia.com/TERM/N/network.html http://www.microsoft.com/windows2000/server/default.asp http://www.k12.hi.us/~tethree/95-96/landesign/G02/WHAT.html http://compnetworking.about.com/cs/networknos/index.htm http://suned.sun.com/US/catalog/courses/EC-425.html http://www.microsoft.com/windows2000/server/evaluation/business/overview/scalable/default.asp http://www.devdaily.com/unix/edu/UnixSysAdmin/node2.shtml http://www.linksys.com/edu/nos.asp http://www-personal.umd.umich.edu/~salmadra/common.htm http://linux.oreillynet.com/pub/a/linux/2000/07/20/LinuxAdmin.html http://www.cisco.com/univercd/cc/td/doc/cisintwk/ito_doc/introint.htm#xtocid2 http://www.cert.org/tech_tips/unix_security_checklist2.0.html http://www.cert.org/tech_tips/usc20_full.html#A13 Dick, David (2002) The P.C. Support Handbook. Kirkintilloch: Dumbreck Publishing

What are the differences between Price and non price competition

What are the differences between Price and non price competition To increase the profits or revenue of any firm we choose price competition or non price competition. price competition is a competitive situation in which price is major means of differentiating the products A product or service can be competing in the market by many ways. In price competition ,two products which are similar compared by the customer on their respective pricing, the customer mainly purchase the product on the basis of which is cheaper, they are other ways of competition but price comparison will effect. Price competition is one of the marketing strategy which used by firms to increase profits and revenue of the firms. To compete efficiently firm must be match the price or it need to be beat the price. Firm must be lowest cost producer and it need to change price frequently ,in price competition even your competitor respond to your price your firm need to respond as quickly as possible when the competitor change the price . Customer will switch to brand which is low priced brand Non price competition: Non price competition is a competition among different firms that they distinguish their products example: product features, style, delivery, promotions, advertising, selling staff etc.non pricing competition is mainly used by firms to distinguish their products, any firm can use non-price competition it is common for monopolistically competitive firms because firms which operates in monopolistically competitive market are price takers. Non price competition is a marketing strategy to increase profits and firm revenue. Every firm try to distinguish their products by its quality or promotions or product features any other sustainable competitive advantage other than price, Can build customer loyalty towards the brand. The firm must promote the distinguishing features to create customer awareness. MONOPOLISTIC MARKET The market structure of monopolistic competition is situated between those of perfect competition and monopoly 1)in monopolistic competition profits can be maximized when marginal revenue equals to marginal cost MR=MC. 2)there are many buyers and many sellers 3)the products being sold are differentiated or heterogeneous in character 4)there is free entry or exit of firms 5)the goal of the firm is to maximize the profits both in short run and long run short run comes under price competition and long run comes under non-price competition 6) product differentiation is high 7)completion on quality, price, marketing OLIGOPOLISTIC MARKET Oligopoly market is an imperfectly competitive market structure in which few large firms dominates the market .oligopolistic market is non price competition because product different ion exists in it, firms have reason to compete on the basis of other factors besides the price Characteristics of oligopoly market 1)few sellers 2)either a homogeneous or a differentiated product 3)different market entry 4)oligopolistic competition are price maker 5)in this few large firms one firm action influence others the four market perfect competition,monopoly,monopolistic competition, oligopoly in which firms in perfect competition are price-taker ,whereas firms in other three markets are price makers ELASTICITY The elasticity of demand is the measure of response of demand for a product to change in any of its determinants example price of the product, price of substitutes, price of complements, consumers income and consumers expectations regarding prices. If the price of the compulsory goods can be increased and the consumer can choose the complementary goods then it is called elastic and the consumer cannot choose the complementary goods ,they are compulsory goods then it called inelastic There are different types of elasticity of demand 1)price elasticity 2)cross elasticity 3)income elasticity Price elasticity of demand: the price elasticity of demand is demand for the product or firm to change in its price ,elasticity of demand is the percentage change in the quantity demand of a firm or product as a result of certain percentage change in its price Ep=percentage change in quantity of demand /percentage change in firm= %à ¢Ã‹â€ Ã¢â‚¬  Q/%à ¢Ã‹â€ Ã¢â‚¬  p Price Elasticity if it is more than 1 Elastic Demand when price changes quantity of demand for product is also increased When if it is less than 1 Inelastic Demand when price decreases quantity of demand for the product is little increased when compared to previous revenue Unitary Elastic when price decreases quantity of demand for the products is equal as previous revenue. Price elasticity for individual goods If the goods are luxuries elasticity will be higher, when substitutes are available consumer have choice and time to choose. When ED>1 point is above mid-point, demand is elastic. When ED=1 point is at Midpoint, demand is unit-elastic When ED When elasticity of demand is price inelastic, whenever price decrease reduces total revenue. When elasticity of demand is price elastic, whenever price decrease increases total revenue. In unit elastic demand, whenever price decrease there is no change in the total revenue Arc and point elasticity : when price elasticity of demand is measured between any two finite points on a demand curve it is called arc elasticity and elasticity measured at a point on the demand curve is called point elasticity Cross Elasticity of demand: cross elasticity defines A change in the quantity of demanded for one product is created by a price change in a related product i.e substitute good and complimentary good represents cross elasticity of demand. If two goods are substitutes for each other cross elasticity is high and if the two goods are totally different and unrelated , cross elasticity between them is zero. When cross elasticity is positive between two goods then they are called substitutes .when cross elasticity is negative between two goods they are not complementary as this is found price change is very strong when income effects. Income Elasticity of Demand: A small change in consumer income will lead to change in quantity of demand for the product. As consumer income increases and income spend on the product is same as before elasticity for the product is one. If the proportion spent on the product increases as income increases then the income elasticity for the product is greater then one If the proportion spent on the product decreases as income increases then income elasticity for the product is less than one Factors affecting elasticity demand 1) The fraction of income spend on the good 2) How narrowly defined the good is 3) How easy is to find out about substitutes 4) How much is available to adjust to price changes 5) nature of commodity 6)differed consumption 7) time factor 8) price level 9) joint demand SHAMPOO USAGE I visited a local super market and focused on shampoos section where I found wide range of shampoos of different brands. There are few companies which produce many varieties of shampoos and conditioners which will be available at any store at a reasonable rate. In my paper I specified on the following company brands which are listed below 1) Hindustan unilever limited > Dove > Clear > Clinic plus > Sunsilk 2) Procter and gamble > Head shoulder > Pantene > Rejoice 3) Cavinkare > Meera >chick >nyle 4) loreal >Garnier fructis 5) ITC >  vivel ultra pro HINDUSTAN UNILEVER LIMITED Hindustan unilever limited which was established in 1933, the first shampoo which they launched was clinic plus which had a great demand compared to the other company products at that time (19s). The main reason was they were successful in satisfying the customer, which made there brands so popular. CLINIC PLUS Clinic plus launched 3 different varieties of shampoos 1) Clinic plus strong and long health shampoo 2) Clinic plus strong and natural shampoo 3) Clinic plus long and strong anti dandruff Another shampoo brand from Hindustan unilever limited is Sunsilk, a global brand which was launched in 1964. SUNSILK Sunsilk was launched in 6 different varieties Sunsilk Thick long shampoo conditioner Sunsilk soft and smooth shampoo conditioner Sunsilk hairfall solution shampoo conditioner. Sunsilk damage repair shampoo conditioner Blackshine shampoo. Anti-dandruff shampoo. ALL CLEAR Clinic all clear is another brand from Hindustan unilever limited, it is the first brand which targeted men specially. Formulated anti dandruff shampoo it was launched in 1980 in india and 14 other countries world wide later it was renamed as CLEAR. Clear is available in 5 varients Active Care Ice Cool. Hair fall Defense Soft Gloss. Radiant Black DOVE Dove is the leading brand from Hindustan unilever limited globally dove was launched over 80 countries world wide and it is also called fastest growing hair category brand in India , dove attracts wide range of female customers Dove has a wide range of hair care products that repair accumulated damage and protect and care for the hair .The new Zero Damage System repairs and protects hair from damage. There are variety of shampoo from dove and conditioner Dry therapy Breakage therapy From the HUL company there is a cheaper product like clinic plus and sunsilk which helps rural people and costly product like dove for urban people.From both urban rural areas HUL is covering both urban and rural areas To increase the sales HUL released shampoos in various sizes for various brands For clinic plus, sunsilk the prices are similar 7.5 ml sachet-3 rs 100 bottle 67 rs 200 ml bottle- 120rs For dove the prizes of respective samples is 7.5ml sachet 3 rs 100ml bottle 130 rs 200 ml bottle 215 rs In the local store 35% of the place is occupied by hul products HUL occupies market share over 50% PROCTER AND GAMBLE Procter and gamble launched head shoulder and it is worlds no one anti dandruff shampoo, which reduces not only dandruff but also eliminates p.o value. HEAD SHOULDERS Head Shoulders released 6 different varieties of products: Head Shoulders Smooth Silky. Head Shoulders Refreshing Menthol Head Shoulders Clean and Balanced Head Shoulders Silky Black Head Shoulders Naturally Clean Head Shoulders Nourishing Aloe Vera PANTENE Pantene is the product of Procter and gamble, which was launched keeping women as there prime focus. Pantene is the shampoo that conducts survey on ladies hair loss. Rejoice is the another brand from Procter and gamble who launched Asias No. 1 shampoo Micro-Silicone conditioning technology gives twice as smooth, and easy to comb hair versus ordinary shampoos.as it use natural ingredients like henna, amla, reetha and shikakai. PG released its products in 3 different varities : Rich: Silky Clean Complete Products from the Procter and gamble is highly costly product which covers only urban areas In the rural areas only 7.5 ml sachets will be sold out 40 % of company profits is from sachets only Prices of pg is as follows 7.5 ml sachet-3 rs 100ml bottle-110rs 200 ml bottle -210rs In local stores place occupied by the PG is 25% PG occupies market share over 16 % CAVINKARE Cavincake was established in 1983 it launches 3 different varieties of shampoos Meera it is pure herbal shampoo with badam enriches and many herbals Chick is the first shampoo launched by the cavinkare at the time of clinic plus it is compitetor for clinicplus chick is one of the most used bu rural peoples Nyle- nyle shampoo is newly launched by cavincare it is in 4 different varients Amla, Tulsi, Aloevera and Green tea Calvinkare products release their products in following szes 7.5ml sachet-3 rs 50ml bottle- 35 rs 100 ml bottle -60rs 200ml bottle 110 rs In local stores place occupied by the PG is 15% Calvinkare occupied market share over 19% LOREAL Garnier was launched in 1991 Garnier was launched with ultra Duox range of shampoos in the year 1991. Garnier is not an Indian brand but it has crafted a special place in todays Indian market. Garniner has reached peaks because of its innovations and by launching new products which attracts the consumers. Presently garnier has targeted the middle and upper class by reducing its price and launching huge range of there collection. It has two sub brands they are >Garnier fructis and >Garnier ultra soux Garnier fructis was launched with different varieties like Garnier fructis daily care shampoo Garnier fructis triple nutrition fortifying shampoo Garnier fructis anti-dandruff shampoo Garnier fructis sleek shine shampoo. The credit of launching a color shield shampoo and Shampoo + Oil 2 in 1 shampoo goes to Garnier. It is the first company to launch a shampoo which contains essence of oil and shampoo together in a same pack. Coming to the garnier shield shampoo it was launched in order to nourish and strengthen the colored hair. Garnier could sustain its level in Indian market by introducing variety of products into the market and by there advertising style. Its innovative ideas and new releases are making its products popular. On a survey it was noted that the number of consumers using Garnier has drastically increased as they make there products from natural fruit oils which are harmless. Garnier has reached to the core of the market as it is able to satisfy its consumers and meet there requirements. Garnier products released their products in th following sizes 7.5ml sachet-3 rs 100 ml bottle -115 200 ml bottle- 220 In local super market space allocation for the loreal products are 15 % Loreal products occupy market share over 10 % ITC Itc launches vivel ultra pro in 2009 with 3 years extensive research it as unique actipro -z omplex which will solve dandruff problems VIVEL ULTRA PRO Vivel ultra pro products released their products in th following sizes 7.5ml sachet-3 rs 100 ml bottle -90 200 ml bottle- 160 In local super market space allocated for the product is 5% It occupies market share over 5% CONCLUSION From the above shampoos I conclude most of the shampoos sachets is sold instead of bottles due to price many of the shampoos companies get 40 % profit from sachets only HUL is occupied 1st place in shampoos market it has low price products to attract rural areas and high price products to be sold in urban areas it occupies 50% of market share. And then calvinkare because it is mainly used by rural areas due to price comparision , calvinkare products are relatively low when compare to any of the other it occupies 19% this are the only 2 leading companies in shampoos market

Movie: The Last Supper Essay -- Last Supper Film Movie Movies Essays

Movie: The Last Supper   Ã‚  Ã‚  Ã‚  Ã‚  The Last Supper, by Dan Rosen, supposedly dares to take on deep subjects in a vein of sarcastic humor. But, what it says is that liberals, because of their belief, have the right to pass death sentences on opponents. The story was amusing at times and there was some comedy in the film, but it didn't really go anywhere. The most famous actor in the film was Mark Harmon, and they showed him for about one minute, before he got killed.   Ã‚  Ã‚  Ã‚  Ã‚  The movie takes place in Ames, Iowa. The film is about five liberal graduate students living together, (three males and two females) that enjoy inviting different guest over every Sunday for dinner. The students indulge their sense of superiority by inviting those that they regard as being less enlightened. They enjoy having different types of discussions dealing with all different types of topics. Their first guest that we see, ends up being a trucker who gives one of the five students a lift home because his car broke down. They invite the trucker in to eat, because they had an extra seat at the table and their originally invited guest could not make it for dinner. The trucker ends up being an anti-Semite and he is also an ex-marine. Immediately after the trucker sits down at the table to eat he starts pointing out to the five students that he hates Jews and that they always try to bargain down anything that they buy. All five of the students are stunned by the remarks that the trucker is making, especially one of the students that is Jewish. They all get into a heated argument and the trucker goes out of control; in addition, he grabs the Jewish student and puts a knife to his throat. They are all shocked by this and they immediately attempt to calm the trucker down. He releases the Jewish student and then breaks an arm of another student who was trying to free the Jewish student. The Jewish student picks up a butcher's knife and stabs the trucker in the back, which eventually kills the trucker. At this point the movie picks up a little. They all begin to contemplate about what to do with the body. They decide on burying the body in the back yard. They said it would cause a lot of problems if they contacted the police. They all agreed at this time that killing the trucker was only good for society. After they had buried the trucker they all sat down and the... ...dents drink and they all die. Nicola Machiavelli had a very interesting theory about his belief in having power, "By any means necessary." That is exactly what these liberal students did in order for them to have happiness. I think that in society most of us try to follow the Machiavellian theory on trying to do anything and everything possible in order for ourselves to survive. Machiavelli hoped that, "by helping the Prince rule more effectively, he might help Italy achieve the greatness he hoped for." Machiavelli believed that he didn't need to be appointed leader to run things in Italy back then. These student are the same, they believed that through killing off these few people that they thought were a danger to society, that it was going to make a difference in our government. Maybe it's a good thing that Machiavelli wasn't the actual leader of Italy, because if these five liberal students were leaders of this country we would have nothing but chaos. I think that this film probably would have made more money as a b ook and not a film. Sources Cited Nicola Machiavelli information was located on the Internet at http://rhf.bradley.edu/~liberty/mach.html.

Cloning :: essays research papers

The History of CloningThe theory of being able to make a genetic copy (a clone) of another animal has been around for quite a while. In this section as the title reads I will show the history of cloning.400 million years B. C.- Plants have been cloning themselves since not to long (as far as the Earth is concerned) after their introduction to our planet. They send out runners that create an identical copy of the parent plant. 1938- Hans Spermann, of Germany, envisions what he calls the "fantastical experiment". He suggests taking the nucleus from a cell in the late-stage embryo and transplanting that nucleus into an egg.1952- Scientists Robert Briggs and T.J. King use a pipette to suck the nucleus from the cell of an advanced frog embryo, they then add it to a frog egg. The egg didn't develop.1970- John Gurdon tries the same experiment with the same procedure. The eggs developed into tadpoles but died after they were ready to begin feeding. He later showed that transplanted nuclei revert to an embryonic state.1973- Ian Wilmut just finishes his doctorate at Cambridge University when he produces the first calf born from a frozen embryo. Cows only give birth to five to ten calves in a lifetime. By taking frozen embryos produced by cows that provide the best meat or milk then transferring that to surrogate mother it allows cattle farmers increase the quality of their herd.Mid to late 1970's- Scientists cut down small forests publishing research papers arguing the ethics of cloning and if it can be done. While they do this other researches around the world are actually investigating if it can be done. 1981- Karl Illmensee and Peter Hoppe report that they clone normal mice and embryo cells. It is later found to be a fraud.1982- James McGrath and Davor Solter report that they can not repeat the mouse cloning experiment. They conclude that once mouse embryos reach the two cell stage they cannot be used for cloning. Others confirm their results.1993- Embryologists at George Washington University cloned human embryos: they took cell groups from 17 human embryos (defective ones that an infertility clinic was going to discard), all two to eight cells in size. They teased apart cells , grew each one in a lab dish and a few got to 32 cells- a size when they can be planted into a surrogate mother, although they weren't.

Puritans and Puritanism Essay -- American History

Puritans and Puritanism This essay addresses the questions: What is Puritanism. What is the meaning of puritanism in American history? What is the Covenant as Puritans understood it. How were their ideas about the Covenant applied to their experience in America? Puritanism is one of the most important aspects of the American culture. Many of this country’s beliefs come from puritanism background. What is Puritanism and the meaning of it in American history? Puritanism is a term that originates from the religious group called the Puritans. They were a denomination formed by the great Protestant Reformation in Europe. They were known as nonconformists and dissenters because of their refusal to submit to the Church of England. Because of this, the Puritans and their theology soon died out in Europe. However, the puritan ideas and beliefs flourished in the New World. Puritanism starts with the theology of the Puritans. First they believed in the sovereignty of God. That is, only God had the highest power or rank. This meant that a man did not have the power to hold authority over other men. In essence, this belief coincides with the concept of the divine nature of kings. The English monarchy wanted its people to believe that the king was appointed by God Himself. Therefore, the king was responsible only to God. The first concept of Puritanism states that all Christian men are responsible only to God. Another concept of puritanism and probably the most important is the idea of Salvation by Grace. In Puritan theology, God created mankind and cosmos. He gave mankind a beautiful garden to live, the Garden of Eden. Unfortunately, mankind committed sin and was banished. However God, sent His grace to mankind. He gave His... ... was to give African slaves their freedom. Then, there was the westward movement to expand land. During the 20th century, the United States fought to protect the world from the Axis, the Communists, and the Iraqis. In each case, America has always had this special mission which they fulfilled sometimes using questionable methods. We can see how puritanism relates to the beliefs of America by studying the history of America. And we can see the prominent role puritanism has played to American society. Just look at the remnants of the Indian culture. Using the name of God, the Americans stole their land, wiped out their people, and destroyed their culture. Perhaps the sovereignty of God isn’t such a good idea after all. It seems as though with no authority to answer to except God, America was able to do almost anything and state that it was for the â€Å"greater good.†

Altruism & prosocial behaviour Essay

Altruism, a form of prosocial behaviour had been one of many enduring questions social psychologists have investigated. Psychologists have attempted to explain altruism in terms of a person’s willingness to help at a cost. It has been defined by Walster and Piliavin (1972) as ‘ helping behaviour that is voluntary, costly to the altruist and motivated by something other than the expectation of material and social reward. This essay will look at research surrounding or reasons for altruistic behaviour. Much debate surrounds this topic as it s often unclear whether behaviour is truly altruistic or egoistic (seeking personal reward). Cardwell 1966 suggested that the primary motivation for helping someone is seen as a desire to improve the welfare of another person rather than the anticipation of some reward. One explanation of altruistic behaviour was attempted by Weiner 1986 who analysed the cause in terms of attribution of responsibility. These attributions create emotional responses, which motivates action or inaction. Attribution to uncontrollable causes such as illness or disability tends to produce sympathy, which results in helping. Attribution to controllable causes such as drunkenness produces anger, which inhibits helping behaviour. This was demonstrated in Piliavin study of ‘subway Samaritan 1969’. Weiner theory is one of many that tried to explain altruism. Batson empathy altruism hypothesis explains altruistic behaviour in terms of empathy. Witnessing another person in distress creates empathic concern, which motivates helpers to try to relieve their persons distress. Again the reason for helping could be egoistic ‘I should help him to make me feel better’ or altruistic ‘I have got to help him so that he feels better’. In Batson et al’s study of the empathic condition 1981, he found that the female students in the high empathy condition were much more likely to help the confederate even when they are in a position to escape from this responsibility. As shown by Batson and his colleagues people help for reasons other than for their own self interest. But it is possible that people who help in such situations do so to avoid punishment such as social disapproval. It is also possible that people help simply to avoid feeling bad about themselves. However, this does not appear to explain why empathic concern motivating helping (Fultz et al 1986). Studies such Batson et al 1988 cast doubt on these claims. This view of altruistic behaviour is very important, not only does it contradict the assumption that all motivation is directed towards the egoistic goal of increasing our own welfare but contradicts the notion that human nature is self serving. Another model of altruism is a negative relief model (Cialdini et al 1987) which suggest that when we are experiencing negative states we are motivated to alleviate this condition by helping others. This is personally rewarding and eliminates the negative state. Therefore the motivation for helping is egoistic. This model states that the primary objective of helping behaviour is the enhancement of our mood. Cialdini 1987 carried out an experiment similar to Batson study on ’empathic condition’. This time, just before requesting for help was made, the researcher either offers a bonus or heaps of prayers. The bonus made no difference however, those who received praise were still motivated to help. This demonstrated that under some conditions experiencing a mood lifting event may lessen our motivation to relieve our own negative state by helping others. Cialidini research although showing some evidence of helping for egoistic reasons does also seem to support Batsons more optimistic view of human nature. Smith et al 1989 developed a model empathy joy hypothesis that assumes we enjoy other people’s relief at being helped and so we help others because we are rewarding by their happiness. In Smith’s et al’s study on feedback Smith used a phrase ‘helpers high’ claiming that people get satisfaction when they see that the people they have helped feel better. It has been predicted that if we get feedback it encourages helping behaviour. Batson 1991 argues that another factor that determines altruistic behaviour is the similarity to the person who needs help. We are more likely to feel emphatic concern when we a close attachment with the person in need. As the studies were lab experiments, there was the problem of experimental validity, did the participants believe the situation is real. The experiment was conducted in an artificial environment, which makes it difficult to generalise to real situation and therefore the result shave low ecological validity. Also there were the limitations of experimenter – participant relationship, demand characteristics and the outcome could have been due to the participants knowing that they were being observed. Even though the studies have their limitations they have made a radical contribution to psychological research. The results also vary across cultures and so will also depend on the era pf that culture. It can be seen therefore that research into altruism has emphasised the complexity of the motivations and factors involved when deciding to help someone or not. These studies have clarified causes why some people help and why some do not.

Ethical Challenges in the Era If Health Care Reform

Ethics, Law, and form _or_ frame of government Vicki D. Lachman ethical Challenges in the term Of wellness Cargon Reform n truth, the unify States is at the beginning of a long overdue and a a good deal needed wellness c atomic number 18 recover. We suck seen the dismal statistics ab kayoed our high follow wellness c be system and close to of the less than stellar prohibitedcomes (e. g. , sister mortality) (Callahan, 2011 reality wellness Organization WHO, 2011)). The purpose of this bind is non to complain around the trespassical wellness worry system, notwithstanding so unitaryr to focus on existing crystalize efforts The Patient Protection and he low-priced C be motion (ACA), the honorable justifications for its creation, and ethical disputes it brings. I Key Features of the Law ACA allows tender ways for consumers and providers to hold indemnification companies account fitting. The nearly important parts of the justice ar features described i n the following controvertion. Because of musculus quadriceps femoris limitation, I go forth highlight whatever elements of the law that are enacted done 2014 and clean-cut impact nursing. These selected features include damages policy superiors, indemnity costs, rights and shield, and hoi polloi age 65 and older. indemnity ChoicesThe intention of the law is to expand wellness deal reportage to most U. S. citizens and permanent wave residents by requiring most wad to consider or acquire wellness policy (HealthCare. gov, 2012a). Citizens result train a choice of private indemnification, employer-paid indemnity policy, Medicaid, Medi sustenance, or state- home plated restitution exchanges. inexpensive Insurance Exchanges. Individuals and menial businesses brook purchase coverage done and through these exchanges, with insurance premium and cost-sharing attri unlesse available to singulars and families with income between 133%-400% of the federal offi cial impoverishment guideline (in 2011, the overty guideline was $18,530 for a family of three) (Werhane & Tieman, 2011). Businesses with 50 or more(prenominal) employees need to grade coverage available, and businesses with less than 25 employees impart qualify for tax credits to starting time their cost (Kaiser Family Foundation, 2011). Consumer Operated and orient Plan (CO-OP). The ACA produces a new kind of non-profit wellness insurer, called a Consumer Operated and Oriented Plan (CO-OP). CO-OPs are meant to offer consumer-friendly, affordable health insurance options to single(a)s and small businesses. By January 1, 2014, individuals allow for be able to buy a CO-OPVicki D. Lachman, PhD, APRN, MBE, FAAN, is Clinical Professor, and Director, renewal and Intra/Entrepreneurship in Advanced Practice treat, Drexel University, College of Nursing and Health Professions, Philadelphia, PA. 248 health plan through the low-priced Insurance Exchanges. Pre-existing causation i nsurance plan. All covered benefits are available to individuals, even to treat a pre-existing rail. This program offers temporary protection for slew with pre-existing conditions until 2014, when insurance companies female genitalia no longer deny individuals coverage based on their health status.Young gr shambleup coverage. Individuals lot add or prevail their children on their health insurance policy until they reach age 26. The law makes it easier and more affordable for young adults to get health insurance coverage. Insurance Costs ACA holds insurance companies accountable. It as well as befriends individuals keep their costs d induce. dish out for for individuals premium dollar. ACA requires insurers merchandising policies to individuals or small groups to spend at least 80% of premiums on direct medical fretting and efforts to modify the grap sewe of share. Unfortunately, this does not apply to self-insured plans.Lifetime and annual limits. ACA restricts and pha ses out the annual dollar limits a health plan endure place on most of its benefits. Furthermore, ACA eliminates these limits completely in 2014. pasture review. Insurance companies must now release proposed rate increases for health insurance. Insurance companies cannot remonstrate rates by 10% or more without first explaining the reasons to the state or federal rate review program. Rights and Protections The ACA puts consumers in charge of their health kick, not insurance companies. The following rights and consumer protections are available. safe tutelagefulness.Individuals whitethorn not have to constitute a copayment, co-insurance, or deductible to receive recommended safety health serve, such as screenings (e. g. , mammograms and colonoscopies), vaccinations (e. g. measles, polio, or meningitis), and counseling (e. g. , smoking cessation, weight loss, well-grounded eating). Doctor choice and ER irritate. Individuals can choose all available a reside(p) autochth onic direction provider and they can access out-of-network emergency rooms without prior(prenominal) approval. ACA prohibits health plans from requiring a referral from a primary bid provider before women can seek coverage for obstetrical or ynecological (OBGYN) care. People 65 and older. ACA offers eligible elders a range of prophylactic military service with no cost-sharing. ACA similarly provides discounts on drugs when older adults are in the coverage gap cognize as the donut hole. July-August 2012 Vol. 21/ no. 4 Ethical Challenges in the season of Health Care Reform circumvent 1. Views of Liberal Egalitarians vs. Libertarians and Free-Market Advocates Liberal Egalitarians Libertarians and Free-Market Advocates Health care is a fundamental good and access to this good Role of government is con beautifuld to protecting the independence of all allows us to become full outgrowths of society. ersons to choose their own goals and means to pursue them. This right to heal th care must be exercised by removing all People have a right to non-interference. barriers to access. Justice, e gauge, and community are set. emancipation and ad hominem righteousness are values. Health care is a right. Health care is a commodity. Single-payer system is the solution. Decentralized commercialise mechanisms with personal payment are the solution. Preventive run. The list is probatory and begins with an annual wellness visit. Other important preventive services include bone mass cadence cervical cancer creening, including Pap position tests and pelvic exams colorectal, prostate, and diabetes screening influenza, pneumonia, and hepatitis B immunizations and galore(postnominal) new(prenominal) services. There are other(a) services and features in the ACA that could be discussed, but we will now move to discuss the ethical justifications for the ACA. The controversy it has created in the eyeball of individuals with a free-market or libertarian view will be compared to those with a liberalegalitarian outlook. Ethical Justifications for the ACA Since 1986, the emergency Treatment and Labor Act has taboo hospitals from refusing acute care to any ndividual who could not afford to pay (CMS. gov, 2012). Consequently, $100 billion of care annually is costshifted onto uncomplainings who can pay, almost all whom are insured. This shift raises the clean annual health insurance premium roughly $1,000 for every insured family (Crowley, 2009, p. 10). This leave out of dispersive justice for the insured is one reason why insurance is existence economyd in ACA. It is equally unfair to legislation that all citizens have insurance if insurance is not affordable, as this could cause significant harm to individuals and families already struggling financially.Therefore, the ethical principles of beneficence and nonmaleficence are opposeed by the features of Affordable Insurance Exchanges and the development of Consumer Operated and Oriented Pl ans. Ethical reasoning for health care reform has relied primarily on distributive justice as justification for change, specifically due to deprivation of access to care for the underinsured and uninsured (Lachman, 2009). According to the U. S. Census Bureau, 46. 3 million wad in the fall in States were uninsured in 2008 (ProCon. org, 2012). The unify States is the further developed nation in the sphere hat does not guarantee health coverage. Table 1 offers a par of views of persons who support distributive justice, see health care as a right, and and so destiny a single-payer system with those individuals who want to continue the free-market system. To single-payer advocates, the primary goal of health policy is ensuring that everyone can obtain some minimal level July-August 2012 Vol. 21/ nary(prenominal) 4 of health care (Sade, 2007, p. 1429). do access to health care astray available permits individuals to be fully performance members of society and the righteous o mmunity (a group of people drawn together by a public interest in strengthenment according to a particular honorableistic philosophy). On the other hand, Americans who are libertarians and free-market advocates more often than not look beyond the natural (genetic) and accessible (upbringing) lottery that places some at a disadvantage and instead look to the individuals free will and personal responsibility for exercises (Callahan, 2011 Pariser, 2012 Trotter, 2011). They believe health care is one of the many another(prenominal) options from which to choose to improve their lot in life. Their belief in personal responsibility can make them unsympathetic o people with dehydrated lifestyles for whom they would finally have to spend their insurance dollars. They also resent having to fund treatments they in person would not choose (e. g. , transplants, mechanical breathing for person in persistent vegetational state). Though many wealthy individuals support health care refo rm out of benevolence, they do fear the loss of freedom which is central to their value system. However, two excess factors drive change for health care reform significant cost and feel problems. In 2007, health care expenditures add up $2. 2 trillion, 16. 2% of the U.S. economy. Health care employs more than 14 million people and is the largest industry in the get together States. Of the 193 WHO member states, the United States is ranked first in per capita health care expenditures ($6,719) (ProCon. org, 2012). The present health care system is not braggart(a) the utility for the dollars fatigued. This cost problem is a reason that ACA has a focus on physicians counseling individuals on end-of-life options. It found that astir(predicate) 30 percent of Medicare dollars are pass during the last year of life, and half of that is worn out(p) during the last 60 days. In 2009 dollars, Dr.Gordon calculated, that amounts to $70 billion a year, much of it spent on futile care that prolongs misfortunate (Brody, 2009, conservation of parity 20). Unfortunately, politics initially got in the way in 2009 with the death disp determine panel jargon and this counseling was dropped from ACA however, this end-of-life options counseling was incarnate into 2011 Medicare reimbursement for health care providers (HealthCare. gov, 2012b). 249 Ethics, Law, and Policy WHO (2011) statistics also indicate the money spent is not putting us at the top of the list in quality outcomes. The infant mortality rate for the United States in 2009 was even deaths per 1,000 live births, ranking the United States 43rd among WHO nations. Rates for Sweden, Spain, Italy, Germany, France, Czech Republic, Slovenia, and Iceland are all half of the United States rate. shade is a focus of ACA in the preventive realm and with quality measurement. Two immanent principles of the ACA are that 1. Provider reimbursement for health services is based, in part, on the relative quality and patient exper ience of the care provided. 2. info well-nigh that comparative quality and patient experience will be publicly accessible. Quality and patient satisfaction will be rewarded by ata from hospital simile ask by the Hospital Consumer perspicacity of Healthcare Providers and Systems for Medicare patients. The implications of Value-Based Purchasing (VBP) regulations for hospitals are clear FY2013 implementation at 1% of base DRG payments, rising to 2% by FY2017 (Acton, 2012, para 2). Hospitals will have to earn it back up by achieving and maintaining high quality and haughty patient experiences. This consequential focus in the patient care experience supports the main(a) choice of the patient for hospitals and physicians. Ethical Challenges of ACA ratified ChallengeBefore discussing three key ethical contends health care providers will face, the legal challenge before the Supreme beg call for to be addressed. This challenge determined if the ACA unavoidableness to purchase hea lth insurance violates article 1, Section 8, Clause 3 of the U. S. organic law Congress shall have the Power To lay and collect Taxes, Duties, Imposts, and Excises, to pay the Debts and provide for the common Defence and the general Welfare of the United States but all Duties, Imposts and Excises shall be analogous throughout the United States (Werhane & Tieman, 2011, p. 83)The argument against this polity is that the government has never required people to buy any good or service as a condition of lawful residence in the United States. However, every working person is required to pay into Social Security and Medicare. The promise argument is that these are government- regulationd and governmentrun programs. This argument ultimately could support a Supreme judgeship termination of only a government-run singlepayer system, an action libertarians and free-market advocates oppose. Second, there are requirements for car insurance for drivers, and flood insurance for persons ho li ve within authorized distance from a possible flood plain. Because all people will need health care at some point in their lives, the argument could be made that insurance should be a requirement so as not to burden the deterrent example community with the costs of those who do pay for insurance (Hamel & Nairn, 2011). 250 On June 28, 2012, the U. S. Supreme Court endorsed most of the Patient Protection and Affordable Care Act, including the glutious individual mandate that requires most Americans to obtain health insurance. In a 5-4 decision, the court said the federal government has he power to fine Americans who do not acquire insurance because it is considered a tax (Jaslow, 2012). Electronic health check Records The requirement for electronic records could generate a significant ethical challenge for hiding and confidentiality. Unfortunately, the $20 billion for health culture technology from the American Recovery and Reinvestment Act (ARRA) did little to change the current HIPPA screen paradigm (Crowley, 2009). Furthermore, it is likely patients will halt their personal health records in their own electronic devices or retrieve them through the Internet.A transformation in rural health care is likely through telehealth and telehomecare. These innovations will bring expertise to patients to facilitate the beat out choice in their treatment decisions. The challenge will be to assure apprised consent and confidentiality in this expanded digital age. Chronic Disease Management Individuals with inveterate sickness benefit significantly from alleviant care services, not just at end-of-life care but throughout the affection progression. The ACA focus on chronic unhealthiness counseling is best exemplified by this set phrase An integrated care go on to managing illness hich includes screenings, check-ups, monitoring and coordinating treatment, and patient fostering (HealthCare. gov, 2012b, para 1). Feministic ethics, with its focus on managing th e particulars of any persons situation, celebrates this personalized service to individuals who must manage illnesses often for many years. In her book, Caring A powder-puff Approach to Ethics and Moral Education, Nell zero(prenominal)dings (2003) argued that a morality based on rules is inadequate. She contended this approach loses the richness of the moral dilemmas people face, and nly situational and contextual enjoyledge of the individual can help resolve the moral quandaries of life. Shaping Health Care Policy According to the legislation of Ethics for Nurses, provision 9 (American Nurses connexion ANA, 2001), nurses have an obligation to work severally as citizens or collectively through political action to bring about social change (p. 25). This responsibility to execute social (health care) policy calls for nurses to voice concerns about the meaning of the rejection of the individual mandate for society. The libertarians and free-market advocates reinforce a caricatur e of American individuality and weaken a sense of responsibility for oneself and fellow citizensIt neglects one side of the equation, forgetting that we are not only individuals with the freedom to choose, but also members of society called to uphold a common good. (Hamel & Nairn, 2011, p. 94) continued on paginate 245 July-August 2012 Vol. 21/No. 4 Ethics, Law, and Policy REFERENCES continued from page 250 Therefore, nurses and nursing associations have the ethical challenge to stand starchy for patients and ensure the long-term sustainability of our health care system.Nurses need to advocate for the people without a voice those discriminated against because of health status and lack of insurance. Conclusion ACA has provided a forum for line about not only health care insurance, mechanisms to maintain financial stability of its systems, and strategies to ensure access to millions of people, but also has contributed to defining American societys values. It is easy to argue ag ainst the individual mandate impingement on choice and freedom. However, other provisions provide children, adults, and elders with coverage and services that will help keep hem healthy and support them in their management of chronic diseases, while quelling the fear of bankruptcy. The Supreme Court will nail down the legal matters in ACA, but it will not resolve the ethical matters. outhouse Americans continue to allow the self-protective practices of insurance companies in excluding high-risk individuals (e. g. , pre-existing conditions, lifetime caps on benefits)? The principle of autonomy was never meant to free the moral relationships that continue to be infallible for the human good. The nurse respects the worth, dignity and rights of all human eings irrespective of the spirit of the health problem (ANA, 2001, p. 7). July-August 2012 Vol. 21/No. 4 Acton, A. (2012). The hidden risk (or reward) of HCAHPS. Retrieved from http//blog. healthstream. com/blog/bid/103384/The-Hi dden-Risk-orReward-of-HCAHPS American Nurses Association (ANA). (2001). enroll of ethics for nurses with interpretative statements. Silver Spring, MD Author. Brody, J. E. (2009). End-of-life issues need to be addressed. Retrieved from http//www. nytimes. com/2009/08/18/health/18brod. html Callahan, D. (2011). Health care reform Can a communitarian perspective be salvaged?Theoretical Medicine and Bioethics, 32(5), 351-362. CMS. gov. (2012). Emergency aesculapian Treatment & Labor Act (EMTALA). Retrieved from http//www. cms. gov/Regulations-and-Guidance/ canon/EMTALA/index. html? redirect=/EMTALA/ Crowley, M. (2009). Connecting American values with health care reform. Garrison, NY The Hastings Center. Hamel, R. , & Nairn, T. (2011). The individual mandate A rancorous moral matter. Health Progress, 92(4), 88-95. HealthCare. gov. (2012a). Affordable Care Act. Retrieved from http//www. health care. gov/law/full/ HealthCare. gov. (2012b). Chronic disease management.Retrieved from http/ /www. healthcare. gov/ colour/c/chronic. html Jaslow, R. (2012). Medical groups inspire Supreme Courts decision on Affordable Care Act. Retrieved from http//www. cbsnews. com/8301504763_162-57462837-10391704/medical-groups-laud-supremecourts-decision-on-affordable-care-act/ Kaiser Family Foundation. (2011). summary of new health reform law. Retrieved from www. kff. org/healthreform/8061. cfm Lachman, V. D. (2009). Ethical challenges in healthcare Developing your moral compass. New York, NY Springer. Noddings, N. (2003). Caring A womanly approach to ethics and moral education.Berkeley, CA University of California Press. Pariser, D. M. (2012). Ethical considerations in health care reform Pros and cons of the affordable care act. Clinics in Dermatology, 30(2), 151-155. ProCon. org. (2012). Right to healthcare Did you know? Retrieved from http//healthcare. procon. org/ Sade, R. M. (2007). Ethical foundations of health care system reform. Annuals of Thoracic Surgery, 84(5), 1429-1431. T rotter, G. (2011). The moral basis for healthcare reform in the United States. Cambridge quarterly of Healthcare Ethics, 20(1), 102-107. Werhane, P. , & Tieman, J. 2011). Clearing the brush Myths smother the Affordable Care Act. Health Progress, 92(4), 82-84, 86-87. globe Health Organization (WHO). (2011). World health statistics 2011. Retrieved from http//www. who. int/whosis/indicators/WHS2011_ IndicatorCompendium_20110530. pdf 245 Copyright of MEDSURG Nursing is the property of Jannetti Publications, Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holders express written permission. However, users may print, download, or email articles for individual use.