buy custom Fascinating Argumentative Essay Sample on Approving Religious Denomination

buy custom Fascinating Argumentative Essay Sample on Approving Religious Denomination Argumentative Essay Sample on Approving Religious Denomination Approving Religious Diversity to Sustain Intercultural Dialogue The USA is a country with a biggest number of different churches, denominations, sects, and cults. Almost all world religious denominations are represented here. Religious pluralism, which is inherent to the USA, is the outcome of the historical development of the country. The reason for that is the fact that the number of its population gradually increased for account of emigrants from Europe, Asia, and Africa, who profess different religions. As a rule, in the USA, dozens of new religious organizations, new denominations, and religious sects appear annually. Some of these organizations are not even registered. This religious diversity has gradually increased due to the emergence of new denominations or their split. Present social situation demands conducting intercultural dialogue on all levels; in order to make it effective, it is vitally important to get approval of religious diversity meaning the adherents of various religious groups.

Electroshock Therapy Essays - Abnormal Psychology, Depression

Electroshock Therapy Essays - Abnormal Psychology, Depression Electroshock Therapy Electroshock therapy what is it? How does it work? What is it used for and what comes from it? This paper will answer all of these questions and will also try to prove that electroshock therapy is useful and not as bad as it appears to be. Electroshock therapy is an old process of ridding schizophrenia, and depression, and suicidal tendencies. It is used when people with major depression are taking too many anti depressant drugs, cant take the side-effects of their medication, or they are taking too many drugs and anti-depressant drugs are too risky to take. It is also used to irradiate certain cases of schizophrenia and is being studied to treat dementia. (Mental Illness Assessment and Treatment p.78). Convulsive therapy using drugs rather than electricity was introduced in 1934 by Hungarian neuropsychiatrist Ladisles meduna , who speculated that seizures (similar to the ones occurring in epilepsy) could probably alleviate mental disorders. He based his theory on the belief that epileptic seizures prevented the symptoms of schizophrenia. Although this was a good theory, the drugs administered to the patients to induce these seizures was too risky to the patients lives. In 1937 psychiatrists started using electric shocks to induce seizures. In 1939 ECT was in wide use in the United States. In those days ECT was unrefined and resulted in many complications and was terribly abused. Today ECT is more refined, safe, and effective (Mental Illness Assessment and Treatment p.78). How does it work? Electroshock therapy or ECT involves exposing the brain to carefully controlled pulses of electric current that induce brief seizures. The reason why electroshock therapy relieves depression is still unknown. Researchers believe that Electroshock therapy alters monoamine function, as do the anti-depressant drugs. The process of inducing seizures through electroshock is not as complicated or as dangerous as people think. The patient is placed in a specially equipped room, where a clinical team first issues intravenous general anesthetic. After this a muscle relaxant is given to the patient. Oxygen is administered and an electric current is applied through electrodes. The patient undergoing the ECT does not feel the electric current, and the only reaction noticeable is the patients toes curling (Mental Illness Assessment and Treatment p.78). The placing of electrodes is still a matter of ongoing research. In unilateral treatment the electrodes are placed two or three inches apart on the same side of the head. The side that is chosen is the same side as the dominant hand. This method is said to reduce short term memory loss and confusion, another method of ECT is placing the electrodes over both temples. This method is proved to work better than unilateral treatment(Mental Illness Assessment and Treatment p.79). Electroshock therapy consists of a series of treatments, a patient is usually scheduled for two to three times a week for six to twelve treatments of depression. The treatment tine for schizophrenia is usually twenty-five to thirty treatment. The entire ECT process takes anywhere from twenty to forty minutes from start to finish (Mental Illness Assessment and Treatment p.79). Even though ECT predominantly effective, there are many risks involved including drowsiness and confusion for about an hour. Short-term memory loss will occur, but there memory will come back to them in tine. Another risk of ECT is the patients heat is affected by the seizures and the drugs, i.e. muscle relaxants, anesthesia, and barbiturates. Side effects such as headaches, speech loss, nausea, muscle soreness, and skin burns ( around the electrode sights). These sides effects go away within a few hours, with acceptation of speech loss coordination which might take up to six months to recover(Mental Illness Assessment and Treatment p.79). Depression is a disorder that affects millions of people everyday, some of these people have suicidal urges and need help desperately. They could take antidepressant drugs, but these become addictive and have sides effects such as nausea, vomiting, digestive problems, drowsiness, damage to hearing and sight, also it could lead to stronger depression. These anti-depressant drugs are only temporary relief. These medications can also have long term damages too, but only five percent of users reported this (Jack Mendelson, MD p.25). Schizophrenic victims, contrary to popular belief, are highly intelligent, but tend to see life as a collage of disassociated and often frightening impressions. These people also have trouble coping with the outside world, and are usually locked away in hospitals for life on strong prescription of medications. These do not solve their problems, whereas electroshock therapy can solve their problems

Supply Chain Management (SCM) is a processes improvement Essay

Supply Chain Management (SCM) is a processes improvement - Essay Example Lean encompasses the various just-in-time approaches. (Bryan, 2002) These two methodologies are the best practice because they fit this framework: For many managers, lean manufacturing is something that looks great on paper and sounds wonderful in theory, but they want proof that it really works in their ever-changing manufacturing environment. ( Lau, 1996). Now two years into its lean journey, the Grand Rapids, Michigan-based Cascade Engineering (www.cascadeng.com), is trying to avoid the common mistake of just implementing lean on the shop floor. The 1,200-employee plastic components provider in the automotive, home and office, and container industries is implementing lean throughout its enterprise. One thing that becomes clear after you tour Cascade's facilities is that the company is striving to adopt lean as a way of life for the whole company, rather than just in the manufacturing plants. The company's leaders recognize that to reduce waste and create customer value, everyone has to actively take part in the process. Cascade's founder, chairman and CEO Fred P. Keller, sent a message about how important lean was for the c ompany as a whole when he hired G.L. Brown as the company's director of lean manufacturing. Keller is making sure all of the necessary resources are available to make the gains of lean stick. "If this company wants to remain an active leader in the upcoming century, it is crucial that we eliminate waste and dedicate ourselves to becoming a lean enterprise," says Keller. (Klier, 1994, 18). To further demonstrate his dedication to the employees, Keller stressed that some job responsibilities may change but no employees will be laid off as a result of the company's lean initiatives. Their dedication to employees and their superior performance have not gone unnoticed. Cascade has been recognized nationwide for their commitment to people, most notably by recently winning a Ron Brown award and the Michigan Manufacturers Company of the year award. G. L. Brown knew that one of the hardest parts of lean was going to be creating the right environment for Cascade employees. (Lin, 1999) To ease the transition, Brown started a series of training and support sessions. With many years in operations management during his 34-year tenure at General Motors, Brown understood that the employees must have a firm grip on three crucial aspects before initiating the conversion to a lean enterprise: - everyone must understand why the company is dedicated to the lean philosophy and what's in it for them; - the employees must understand the system; - they must understand that there are a number of techniques in the toolbox to implement the system. Cascade's training consists of lean manufacturing orientation, eyes for waste and eyes for flow, takt time, standard worksheets, the 5-S processes, natural work groups, and value stream mapping as well as other aspects of the "lean enterprise system." Cascade also invites customers and suppliers to training events and kaizen events as they relate to their products. This

Individual essay on values Example | Topics and Well Written Essays - 1750 words

Individual on values - Essay Example nt of an organisation has been given fiduciary responsibility on the economic resources of the society that comprise of both human and natural resources. It is important for every organisation to consider the social, economic and environmental systems in which it is operating; the corporations that develop a long-term vision for their business along with their responsibilities towards the society are able to sustain their development in economy (Albareda, 2008; Crane et al., 2008). Considering the environment in which the organisation is operating is important so that all organisation functions are running in the right perspective and in an ethical manner. When the organisations accept their right of controlling economic resources of the society, the management agrees to take the duty of being accountable about using the assets. This level of accountability needs to be conducted on fair grounds and in a sincere manner by the organisation. Even if the organisation faces losses, it should realise that it needs to be accountable for the situation rather than indulging in false excuses. As the individuals in the management department are looking for a model that can help them in fulfilling their societal responsibilities, the ‘Triple Bottom Line’ (TBL) concept was presented (Park & Stoel, 2005). The introduction of this concept acted as a vehicle for proper reporting about the articulation of the corporation’s environmental, economic and social performance (Ketola, 2009). Performances related to the environment and social concerns can be monitored with the help of the TBL concept. TBL has grown in popularity as it assists an organisation in determining the extent to which it is successfully meeting its responsibilities towards the community. The concept of TBL has given a direction to the management of organisations in developing the goals and objectives of the organisation according to the business environment. By following the guidelines specified in TBL,

Gender Related Issues Essay Example for Free

Gender Related Issues Essay Complete a search for journal articles (professional) that include gender related cognitive issues. Report back to the group through the discussion forum on an understanding of the gender related cognitive abilities. Look for flaws and strengths in specific examples and applications. Thinking is a normal process in everybody’s life. The activities of the neurons giving signals to the brains are helpful in giving the body commands to act on a certain activity or to feel and even to think. Men and women think in every part of their lives, except when they are under comatose by which patients remain unconscious for over a certain time. Studies often say that men and women think very differently. Many various tests in college and even in high schools show that men are far more different in abilities in math than of women; this is also the same reason why men are more selected on job opportunities, especially to those in depth analysis. Women are often regarded as underdogs in the fields where numbers exist. An article from â€Å"Think Again† says that the old belief of the big thinking difference among men and women is a bluff. It suggests a cultural shaping wherein minds of the people are programmed to expect less from women in terms of thinking. Evidences from the article say that the shaping mentioned above is a controlling factor to the performance of many. With the psychological mind – set that men are better than women, women tend to perform and feel insecure about them and in turn would result to grades that are really degrading. The article focuses on the factors that are apparent in the 18th to the 21st centuries by which the â€Å"shaping† is already present. It could have presented or showed us factors from the time before Christ or in the Middle Ages to greatly describe the so-called cultural reasons. It could have given a proof why girls are often regarded for household chores and not with jobs that they can participate with boys. On the other hand, the article may be a helpful guide to parents and teachers to mold the children without inculcating the notion of men being superior in analyzing and solving things. The statements that tell about performances after giving the biases may be true for people around the world and should be avoided to have optimum performance in different work places. 2. Complete a search for journal articles (professional) that include gender related communication issues. . Report back to the group through the discussion forum on an understanding of gender related communication. Look for flaws and strengths in specific examples and applications. Emotions are part of a well-being. It is also a measure if a person is healthy or not. Girls tend to have more emotions than boys, or have it something to do with the misinterpretation of the crowd? As girls or women are termed to be good in emotions, they are also termed as good communicators than men. Girls are very vocal with their ideas and feelings. An article of Cynthia Burggraf Torppa says that the idea of women having an edge with communicating with other people is a misnomer. It said that men and women just don’t understand each other with the lines that they say. Also, there are terms given such as â€Å"rapport talkers† which women are experts on. Women communicate with other people that trigger emotions and feelings while men are termed â€Å"report talkers† that focus on facts and details about a certain topic. Indeed, there are differences about men and women as also stated in Men are from Mars, women are from Venus. The article mentioned can help readers understand more others. That is to say, men and women should practice listening between the lines so that misunderstandings will be avoided. Since women are really emotional, they must be sensitive also with what their men are feeling. The differences matter mostly on marriages, so I recommend that the article could have started and stated on something that happens in childhood and teenage life so that readers will also be guided when and where to hit their punch lines. Men and women must be treated equally as they are all created with the same will and love of the Lord Almighty. References Cynthia Burggraf Torppa. Gender Issues: Communication Differences in Interpersonal Relationships. 2002. Retrieved 11 April 2008 from http://ohioline. osu. edu/flm02/FS04. html. American Psychological Association. Psychology Matters. Think Again: Men and Women Share Cognitive Skills. 2006. Retrieved 11 April 2008 from http://www. psychologymatters. org/thinkagain. html

The Dream of Oenghus :: essays research papers

The Dream of Oenghus The Celtic myth, "The Dream of Oenghus," relates the tale of Oenghus the Celtic god of love and his long search for true love. Oenghus is the son of Boann and Daghdhae. Boann the white cow goddess, and Daghdhae the father of all gods, the "good god." In a dream Oenghus sees "the loveliest figure in Ireland†¦" His memory of this vision makes him ill with loneliness and he begins to waste away. With the help of his mother, and another of his fathers' sons, Bodhbh, he begins his search for the girl he dreamt of. When, after years, he successfully completes his search the lovers' travels to Bruigh Mac, his home. Chronologically and geographically distant, Apuleius second century record of the original Greek myth of Cupid and Psyche also relates a story of amorous pursuit. In Apuleius account Psyche is the most beautiful of all mortals. "The fame of her surpassing beauty spread over the earth†¦Ã…’and men? would even say that Venus herself could not equal this mortal." Out of jealousy, Venus commands Cupid to make Psyche fall in love with "the vilest and most despicable creature in the whole world." However, dispatched on his errand Cupid is astonished by her beauty and "as if he had shot one of his arrows into his own heart" falls completely in love with her. Cupid dumbfounded by the love he suddenly feels carries Psyche off. Although Psyche is never able to gaze on Cupid she is confident of the love her unseen paramour expresses in the dark each night. Eventually, prompted by her unbelieving and somewhat envious sisters she lights a lamp and discovers that her lover is Cupid. Unfortunately, Cupid hurt by both the oil sputtering from the lamp and her faithlessness fees. Psyche deeply grieved by her lack of faith and subsequent loss of love pledges to search for Cupid forever. "I can spend the rest of my life searching for him. If he has no more love left for me, at least I can show him how much I love him." Eventually after many trials and tribulations, largely at the inspiration of the still jealous Venus, she is reunited with Cupid and comes to live the live of the immortals. These myths share a common fundamental theme. In both instances, the myths document a love between a mortal and a god. Moreover, both of the courtship's involve long periods of separation, difficult and desperate journeys in pursuit of the beloved, and deep ongoing uncertainty as to the ultimate outcome of the fat of the lovers. Clearly, it is not unreasonable to contend

Language changes during the play Essay

Sheila takes the inspector’s lessons to heart, and appears changed by the incident. In Act Two, Sheila sums up the whole family’s reactions to the Inspectors questions. She reminds them of the greed, jealousy and selfishness they have all shown. â€Å"It means we have no excuse now for putting on airs.† This is just the start of the speech and she admits responsibility but is very frustrated that the others don’t. She has clearly changed.  The audience will have noticed a dramatic change in her personality. She has been affected a lot by the death. She has changed from a jolly and self-centred person to a conscious and very guilty person. If any of the characters were going to change, or learn from the mistakes it would be Sheila. She shows a great deal of interest in Eva Smith/Daisy Renton’s death right from the start and throughout. She also feels a lot of guilt and is the only character that is sorry. Her maturity during the interview is much higher than any other character as she is the only one to accept responsibility. Sheila is also the only one who emphasizes her mistake by saying she was very jealous.  Sheila’s language changes during the play. She starts off speaking like a child, using words like â€Å"mummy.† She also typically squabbles with her brother. Her language begins to mature and become much more serious during the questioning and after. She begins to take control with the Inspector, trying to help them understand their part in the girls death. Priestley wants the audience, again to understand that honesty is very important. But also that everybody is responsible for each other. Society depends on responsibility for others and Sheila’s character should highlight this.  Eric is a spoilt, moody and irresponsible man. â€Å"(Sulkily) I’m all right.† Eric is sulking when he utters this line and it gives the impression that he is very young. This is because a lot of children sulk when they are unhappy and Eric is being very childish in doing this. This shows immaturity. â€Å"I don’t give a damn now whether I stay here or not.† This suggests his immaturity and selfishness. He isn’t in the best of moods after what happens and gets very moody and out of control. Eric lacks self-discipline. His immaturity during this encounter shows much more than the rest and so does his lack of self-discipline. He is old enough to know better.  Ã¢â‚¬Å"(Almost threatening her) You don’t understand anything. You never did. You never even tried – you.† This is the worst of Eric’s anger he does end up calming down. Eric is very distressed by the situation and cannot handle it. He is also very guilty and he does understand the mistake he has made. This is a rare bit of maturity from Eric. Though he is not a pleasant character, we may feel that he has learnt a lesson, that he is sincerely ashamed of his behaviour and he is capable of changing for the better. â€Å"(Unhappily) My God – I’m not likely to forget.† Eric is aware of the mistake he has made and feels a lot of shame and guilt. Like Sheila, Eric has learned his lesson and they both will learn their lesson. However, their parents don’t feels the way they do and don’t think anybody has done anything wrong, and this is what really frustrates Eric. Eric is the youngest child in the family and this is fairly noticeable because he speaks with great immaturity. He is rude and very hard to get on with. He uses demanding but very childish words, as if to draw attention. But his attitude and language change when the inspector questions him, and unlike most of the others, feels a lot of guilt, shame and wants to learn from his mistakes. Even when they find out the Inspector might have been a fake he still remained remorseful and full of pity. Priestley may have used Eric to represent the idea that nobody is perfect. Learning from mistakes will make you a much better person. Eric has done a lot of things wrong during his life, being rude and impolite to family members and also thieving and deceiving others. He has without doubt the worst history but he is mature enough to learn from this. Priestley may have also used Eric to represent the emotions that, if the audience were in a similar situation, might act like. He gets frustrated that his parents wont accept his guilt and does tend to lash out. Priestley uses the Inspector to convey his own ideas about morality to the audience. Rather than representing a real person, his character represents the abstract idea of human conscience, which ensures consideration and responsibility for others. He calls himself Inspector Goole. The word Goole has connotations of being ghostly, spiritual and non-human. Priestley could have wanted the inspector to be a kind of ghost and play on the characters conscience. We get the sense that he is some kind of supernatural force. Being called Goole gives the audience some idea he may not be real but he manages to control the situation and dominate the situation. He gets into the characters conscience and makes them reveal all. He does this by asking demanding short questions. â€Å"Well?† This question is very short but has so much power to it. He speaks as though he was a boss talking to an employer, or as if he was a teacher speaking to a student. He gets so much out of the characters by asking one-liners like this. This also shows confidence, Inspector Goole now believes he has taken control, which he Cleary has done, and starts to use these demanding questions. He is not afraid to contradict and be rude to his social superiors. â€Å"(Cutting in) Never mind about that.† The quote shows the inspector interrupting the flow of the conversation. The family would obviously not approve of ‘butting in’ as they are supposed to be such a polite and well-bred family. By inspector Goole showing no fear in doing this it shows his dominance. He sets himself up as the boss in the whole situation right from the start and this is something Mr and Mrs Birling find hard to deal with.  Priestley wants the audience to ask themselves how responsible are we for others in society? He uses five different characters with five very different reactions to the situation. Mr Birling feels he has nothing to do with the death and the girl is at fault. Mrs Birling doesn’t want anything to do with it and she doesn’t have the time. Sheila on the other hand reacts totally differently from Mr and Mrs Birling, she is very sorry for what she has done. She seems very interested in the whole situation. She shows a lot of emotion and promises she will learn from her mistakes.  Gerald makes it quite clear that he is sorry for what he had done but shows little emotion. He does remain very honest throughout. Though when he finds out the inspector was a fake he starts to show less and less guilt and much more relief. Eric is certainly the most emotional of all the characters. He is very sorry and upset by the whole situation. We can tell by his reaction that he is the youngest in the family, as he becomes very moody and frustrated, at some point he almost breaks down. Its like the whole thing is too much for him to handle. Like Sheila he definitely learns his lessen and is willing to change. Now, the audience can look at each character and think, which one am I most like? Would I feel guilty? Would I be emotional and very sorry? Would I remain very honest? These are all questions Priestley wants the audience to ask themselves. Overall, the main question is, how responsible are we for others in society?  In my opinion Priestley succeeded in getting this moral question across. He certainly encouraged me to ask myself these questions.

Failure Is the First Step to Success

â€Å"Failure is the first step towards success† is one of the most heard quotes and is again and again told to us in every step of life, but how often do we realize its importance or live by its mantra? Honestly, we don’t! We just expect the fruit to come to us without working over its plant. Getting up requires falling. If a nine month old gave up trying to walk after his first fall, he would never be able to walk again, simply because he gave up. We can relate this to anything we do or anything we try to. To succeed in something, we need to keep this in our mind that we are going to fall. A very famous quote regarding this explains very clearly that â€Å"ITS NOT THE FALLING PART THAT’S HARD, IT’S THE GETTING UP† . The only way we can learn to rise is when we have been through certain circumstances. When we know what we did wrong in the first place, when we have tried every known method that’s exactly when it will dawn on us – the right way to get up. Success depends on you. If you have fallen time after time, its time to build a different strategy for getting up, you will succeed! Many people have a serious misconception when it comes to â€Å"failure† because they put negative labels on people they deem to have failed. It's important to understand that any time we fail at something, whether it's large or small; we are one step closer to success. Nothing ends in failure, if you don't let it, and your attitude is what will lead you into turning failure into success. As an easy mind up, a man fall but then get up then again, fall and then again get up, and every time the man try again, he learns and earns more experience and gains guides on how to handle his getting up the next time. You shouldn’t be dishearten or anything with the fall you get the first time, but instead learn from it on how to handle the situation again in a much easier way! Forget about the consequences of failure. Failure is only a temporary change in direction to set you straight for your next success. So just go ahead and don’t let these meaningful falls get on your nerves! Go ahead and get up!

How to Unblock Your Tear Ducts

How to Unblock Your Tear Ducts If you are suffering from eye strain, dry eyes, or allergies, knowing how to unblock a tear duct at home may offer relief. Even if your tear ducts are not blocked, keeping your eyes properly lubricated helps stave off many minor eye ailments.   Nasolacrimal ducts, the medical term for tear ducts, are part of the bodys system for draining tears from the eyes. When tear ducts become blocked, it causes a backup of fluid in the lacrimal sac, which is highly prone to infection.   Symptoms   There are a few indications that you may be suffering from a blocked tear duct. If you have excessive tearing or there is a mucus or pus discharge from the eye, if the white part of your eye is red and swollen, or if your vision is blurred, a blocked tear duct may be the culprit. Recurring infections such as conjunctivitis  are also signs of tear duct problems.   While most blocked tear ducts do not require much more than the following simple home treatment, if you have these symptoms for a week or longer or if they continue to occur, consult your  medical professional. In some cases, a blocked tear duct is a symptom of a larger, more serious problem.   Who Is at Risk? Certain factors increase your risk of developing a blocked tear duct.  If you have chronic eye inflammation, especially from conjunctivitis or other infections, it is likely to affect your tear ducts. Older women tend to be at greater risk, as are those who have had eye or sinus surgeries. Some glaucoma medications can lead to blocked tear ducts as well.   How They Get Blocked Blocked tear ducts can result from a number of conditions. Some babies are born with tear duct abnormalities, most of which resolve themselves as they get older.   An injury to the eye or nose can disrupt the tear ducts function, and even something as small as dust stuck in the tear duct can cause problems. In rare cases, blocked tear ducts are caused by a tumor. Tear duct blockage also can be a side effect of chemotherapy treatments for cancer.   Unblocking Tear Ducts   To unblock your tear ducts at home, youll need some warm water and a clean washcloth or tea towel.   Pinch and rub your nose underneath the bridge.Place a warm, wet cloth over your eyes for 10 minutes.Repeat every 4 to 6 hours, if needed. If this treatment does not work and you are still having problems, it is a good idea to consult a medical professional. There are other ways to treat more serious cases of blocked tear ducts. Sometimes antibiotic drops or ointment may be sufficient, but if the problem persists, it may be necessary to irrigate the lacrimal sac, which can be done as an outpatient procedure in a doctors office. In cases where the blockage is severe and does not respond to other treatments, a surgery called dacryocystorhinostomy may be required to create a new tear drain between your nose and your eyes.

Costa Rica Essays - Costa Rica, Republics, Economy Of Costa Rica

Costa Rica Essays - Costa Rica, Republics, Economy Of Costa Rica Costa Rica Costa Rica is officially known as the Republic of Costa Rica. It is 19,575 square miles in size and has a population of approximately 3,342,000 people. It is bordered by Panama and Nicaragua. The capital of Costa Rica is San Jose. Its coastal areas are hot and humid and heavily forested. It has a large chain of volcanoes rising over 12,000 feet. The official language of Costa Rica is Spanish. It is a democratic nation and has no military. Costa Rica has only 3 national newspapers. History Christopher Columbus discovered Costa Rica in 1502. In 1563 Spain began its conquest of the Costa Rican area. In 1821 Costa Rica gained independence and was successfully part of the Mexican empire. Coffee growing started in the early 1800's and banana cultivation began in 1874. Costa Rica's democratic government began in 1889. Its president from 1986 to 1990 worked for peace in Central America. Economically, Costa Rica has a history of payment problems. Government Costa Rica has a democratic government. Its current constitution was adopted in 1949. In Costa Rica, the president serves as the chief executive and head of state. The president is elected to a four year term. The legislative assembly has fifty-seven deputies that are elected for a four year term. The supreme court has seventeen justices appointed by the legislature. Costa Rica's army was abolished in 1948. However, they do have a national guard that can fight in a time of war. Costa Rica's seven provinces each have a governer appointed by the president. All citizens 18 years of age or older are required to vote in the national election. The country's two main political parties are the National Liberation Party and the Social Christian Unity Party. Population and Ancestry In 1994, Costa Rica's population was about three and one quarter of a millon people. It is estimated to be growing at a rate of about two and one quarter percent. At this rate, Costa Rica's population will double in 30 years. Costa Ricans take great pride in their country's heritage of government and social equality. They do not take for granted their personal dignity and strong family ties. Almost all of Costa Ricans speak Spanish but some blacks speak with a Jamaican dialect. About 90% of the people belong to the Roman Catholic Church. Housing About 50% of the Costa Ricans live on farms or in rural towns. A lot of farmers live in Adobe cottages with thick, white stucco walls and red or pink-tiled roofs. Most of Costa Rica's city people live in row houses. Many Costa Ricans like to decorate their homes with plants and flowers. Wealthy familys live in large ranch-style homes surrounded by huge gardens. Food Parts of the diet of many Costa Ricans can include beans, coffee, corn, eggs, rice, and tropical fruits like bananas, guaves, mangoes, oranges, and pineapples. Many Costa Rican families also serve beef, fish, poultry, and many kinds of soups. Tamales and tortillas are also foods that are often prepared. Education About 90 to 93% of Costa Rica's people can read or write. This is a higher percentage than any other country in Central America. Law requires all children to complete elementary school and then they may choose whether or not to continue on with their education. Costa Rica has several universities which include the National University in Heredia and the University of Costa Rica by San Jose. Sports and Recreation Most Costa Ricans enjoy spending their leisure time outdoors. Soccer is the national sport and playing fields can be found everywhere. Basketball, tennis, and swimming are also popular. On some religious holidays, bullfights, fireworks, and masked parades can attract thousands of Costa Ricans and foreign tourists. The only 18-hole golf course in Costa Rica is at the Cariari Country Club, just west of San Jose. However, there are many 9-hole courses. The country's national gymnasium is in Sabana Park. Many tennis courts are also in Sabana Park. Rodeos and bullfights are held at Santa Cruz. In a bullfight, the bull chases men around. During Christmas festivities, there are also Mexican style bullfights in which the person tries to kill the bull. Economy The most valuable natural resource in Costa Rica is the fertile volcanic soil. Trees such as oaks, pines, and tropical hardwood cover about 1/3 of the land. About 1/4 of Costa Rica's workers are in farming or ranching. Bananas, beef cattle, coffee, corn, rice, and sugar cane are the country's leading agricultural products. Some farmers also grow oranges, beans, potatoes, and other fruits and vegetables. Costa Rica's leading manufactured products include cement, clothing, cosmetics, furniture,

Finance accounting assignment on earning management

Finance accounting on earning management - Assignment Example The second part of the paper would answer questions relating to impairment of assets. It will involve a critique of the circumstances under which impairment is declared. It will also explain when companies must perform impairment reviews and examine a practical case of impairment my Peugeot-Citroen and Vodafone. A. Managers' Incentive for Earning Management. â€Å"Earning management occurs when managers use judgement in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reporting accounting numbers† (Rowen and Yaari, 2009: 26). This implies that earning management is centred around the fact that a firm's directors and managers might want to present information in a way and manner that is not true nor accurate. Earning management is sometimes called disclosure management and creative accounting. It includes the use of approaches and systems to disclose accounting information in a way and manner that meets a defined end or objective (Alistair, 2008). Managers often have targets that are predetermined for them by the board of directors. This implies that they would have to work hard and do whatever is legally acceptable and possible to meet those objectives and standards. In the process of attaining the given standards and objectives of financial statements, most managers end up putting together financial statements in a creative manner. In other words, they do everything possible and practicable to balance the accounts so that it reflects the ends or the final figure that is expected of the management of an organization. In most situations, earning management is done to smoothen profits and ensure that the earning of the company in a given period is forged in a way and manner that it is in line with targets. This presents a different reality of the earnings of the period and this defeats the purpose of financial statements and financial reporting of capturing the economic realities in an objective and complete manner. These managers therefore manage their earning and disclosures in a way that favours them and enables them to appear to be meeting the end that they have in mind. In a research conducted by Cheng and Warfield (2005) they identified that the main objective for earning management amongst manager includes three interlinked ideas and concepts. They include: 1. Earning management incentives 2. Future manager trading. 3. Enhancement of organisational position. The first idea is that earning management incentive allows managers to attain the favour of people who set targets for them. This is because in most cases, managers are judged and assessed on the basis of the attainment of results and targets. In reality, manager's worth is identified by how well he meets the financial and economic targets that are set by the people at the top of corporate governance. There is therefore the desire or expectation to use creative techniques to ensure that they attain financial targets. This leads to pressure to use various loopholes and techniques in accounting concepts to present a favourable position. The second idea is that managers often get incentives that are tied to their performance.

Irish tort law Essay Example | Topics and Well Written Essays - 2000 words

Irish tort law - Essay Example Define nervous shock Before we go to the analysis proper there is a need to define what is ‘nervous shock’? Cane, P. (1993) defines the term saying: â€Å"This term is often now objected to as having no obvious meaning, and terms such as ‘mental injury’ or ‘psychiatric damage’ are often put in its place. But such terms do not capture the full range of situations covered by the older term, and so we have decided to retain it. Nervous shock is injury caused by the impact on the mind, through the senses, of external events.† He explained the term as follows: This term is often now objected to as having no obvious meaning, and terms such as ‘mental injury’ or ‘psychiatric damage’ are often put in its place. But such terms do not capture the full range of situations covered by the older term, and so we have decided to retain it. Nervous shock is injury caused by the impact on the mind, through the senses, of external events. Injury caused by the impact on the mind of external events, which is recognized by law, is of three types physical injury — a pregnant woman may suffer a miscarriage or a person may suffer a heart attack or a stroke; psychological injury such as hysteria, neurosis, depression or any other recognized psychiatric illness; and psychosomatic effects of psychiatric illnesses, such as paralysis. What is the legal rule in the compensatability of the regarding nervous shock? Cane (1993) answered the above question by saying: It must be stressed at the outset that no difficulty arises about awarding damages to a person who suffers nervous shock or even mental distress short of nervous shock, where this follows from the infliction of physical injuries on the sufferer.