Reaction Paper-Non-Fiction Essay

Having traveled a great deal since birth, partly due to my father being in the Air Force and the rest is blamed on some gypsy spirit residing deep within, much of Gretel Ehrlich’s story, â€Å"About Men† resonated with me. I understood her loneliness for places once visited, and the need to find solace in the now places as she did while on the New York Subway searching for posters of Cowboy’s. â€Å"What I am aching to see is horseflesh, a glint of spur, a line of distant mountains, brimming creeks, and a reminder of the ranchers and cowboys I’ve ridden with for the last eight years† (Ehrlich, 1985). In contrast, for me personally, is Joan Didion’s memoire of a woman that has a lot of time at â€Å"home† and is clearly unhappy with how she must live out her days. Home can mean many things to people, after all is it a unique and subjective experience that only we can appreciate-good or bad. In these stories I read each woman seems to de fine â€Å"home† as an entirely different existence, though they are both lonely, drifting through life in the places they must now call home. Even though Greta was not born on a ranch, she felt a connection to the ranch life so strongly that she decided to live among them for eight years. Greta felt a kinship to the cowboy’s she lived with so deeply that writing about them became more than a hobby or pastime. She felt the need to set the world and society right on the stereotypes and bent visions of those who roamed the Western sky. Greta reminds me of a big sister standing up to bullies who are bringing down her best friends. When she says, â€Å"Such ideas have perverted manliness into a self-absorbed race for cheap thrills† (Ehrlich, 1985, p. 83) it is obvious to me she is offended greatly by societies depiction of the Cowboy and feels the need to defend the disesteemed character of him. Joan Didion writes, â€Å"And the nameless anxiety colored the emotional charges between me and the place that I came from† (Didion, 1967). Obviously there is great deal of conflict for Joan as she tries to give her daughter a â€Å"home† that she once had with her parents and constantly struggles with her desire to be at her parent’s home where she had felt happy and content. Living with her husband and daughter she seems lost, and homesick, even though she is much older. In Joan’s story we, the reader, must at times read between the lines, as Joan is not entirely clear on some points. Like when she says she is tired of her parent’s dusty house and dusty lifestyle. Also, I felt that Joan was dealing with an identity complex, not really knowing how to be in her own home, especially when she felt such a longing to be back with her parents. Her husband even felt this rift and Joan writes about it stating, â€Å"My husband likes my family but is uneasy in their house, because once there I fall into their ways, which are difficult, oblique, deliberately inarticulate, not my husband’s waysà ¢â‚¬  (Didion, 1967). The sad truth is that Joan feels trapped in her parents’ home though she has long since moved from there on to her own home. She muses, â€Å"That I am trapped in this particular irrelevancy is never more apparent to me than when I am home† (Didion, 1967). Joan then reflects on what kind of home her baby will receive from her, and what kind of mother will she be. I believe, as parents, we can all relate to these feelings of adequacy and wonder which is at least one area I feel connected to Joan and her story. Joan states quite boldly, â€Å"Paralyzed by the neurotic lassitude engendered by meeting one’s past at every turn, around every corner, inside every cupboard I go aimlessly from room to room† (Didion, 1967). Never alluding to a home full of abuse, trauma or otherwise it seems that Joan is really struggling with her childhood, that has naturally extended into her adulthood and somehow has become lost in translation. I can’t help but wonder why so much negativity surrounds her description of â€Å"home†- â€Å"paralyzed, aimlessly, neurotic- those are very powerful words Joan uses to describe a home she misses and I feel confused. Gretel lives away from the ranch but longs to return, even attempting throughout her day to find solace, â€Å"When I am in New York but feeling lonely for Wyoming I look for the Marlboro ads in the subway† (Ehrlich, 1985, p. 82). Rather than missing a small family unit as Joan does her mother and father, Gretel has encompassed a lifestyle and called it â€Å"home†. She creates a stoic image of men who possess physical prowess, and a tireless heart. Writing, â€Å"For the most part his work is done on horseback and in a lifetime he sees and comes to know more animals than people† (Ehrlich, 1985, p. 83). She describes the Cowboy as having a â€Å"toughness and interior fragility† which contradicts what society has depicted of the American Cowboy as being â€Å"tough as nails, and lacking emotion†. In comparison, â€Å"home† to Joan was hallways, rooms, doors and dust that accumulated on century old furniture, while â€Å"home† to Gretel was a western sky, herd of cattle, men with hearts of gold and the woman who loved them. Gretel was more involved with the plight of the Cowboy, and Joan was consumed with her place in this world away from her parents’ home. It seems that Gretel is creating her own vision of the Cowboy on her terms, by what she witnessed on one ranch in Wyoming. Claiming it is the â€Å"geographical vastness and social isolation† that makes the Cowboy hard to hold and even harder to love going so far as to state, â€Å"They lack the vocabulary to express the complexity of what they feel† (Ehrlich, 1985, p. 84). Perhaps Gretel felt the need to be the voice for the American Cowboy, and a strong sensitive one at that. Is it possible that she created the Cowboy in her mind the way she wanted them to be, even admitting in her story that they were â€Å"standoffish and formal† (Ehrlich, 1985, p. 84) while claiming they are impulsive, passionate and intuitive. It seems contradictory, perhaps she is still learning too. And does Joan really miss her parents and their dusty old house or is she merely unsatisfied with her new marriage and new home? Is it perhaps easier to go backwards than forward, in an effort to free yourself from any responsibility? When Joan writes, â€Å"There is nothing like seeing a thing you know was meaningful to you once and is now empty and wondering† (Didion, 1967)- what was all that for? I can’t help but wonder. Here she is, a woman with a child of her own grasping for emotions of the past rather than working on building new memories with her new family. That was most frustrating for me, but possibly because I did not have a home growing up and I married early, glad to get away from the daily strife my parents created on a regular basis. It seemed absurd to me to constantly go back to those days and reflect, let alone long for them. Honestly, I don’t believe there was a week that passed my mother wasn’t wasted and my father wasn’t beating her up. Because of these moments in time I have learned to be thankful for the beautiful life I have surrounded myself in, determined to break every cycle of abuse, neglect and addiction. Maybe Joan needed a reason to go on, to find herself in the new. And maybe Gretel found a bit of herself in the ranches of the west- The old and the new, the real and the perceived it is all relative I suppose. These selections are Non-Fiction due to the fact that the women wrote firsthand accounts of their experiences. Gretel wrote about the â€Å"football-field-sized lambing sheds† and recited a bit of history when she said, â€Å"many of the men who came to the West were Southerners-men looking for work and a new life after the Civil War† (Ehrlich, 1985, p. 84). Joan’s visit home â€Å"is made palpable† as she recites her experience in the present tense. It is easy for me to use my imagination as each writer sets the scene; Gretel in the Wild West and Joan in the East and the California West. I can envision myself on a horse, riding the range, pulling calves and holding baby lambs as Gretel’s story winds its way across the wide open plains. Similarly, I am planted into Joan’s childhood home walking the halls, smelling the dank air, and looking inside cupboards that hold antique plates and bowls. The author’s use of imagery is sensational, and makes for an easy and enjoyable read. I can envision Joan’s sense of confusion when upon describing her home of childhood from her now home, she says, â€Å"It is a vital although troublesome distinction† (Didion, 1967, p. 164). So, in attempting to explain the distinction between the homes, she creates a troublesome tone. She takes me to her parent’s home quite easily as she goes about describing the â€Å"Canton dessert plates and assay scales† (Didion, 1967, .p. 164). Because my life did not hold the same truths as Joan’s I find it hard to relate to her longing for home. But I do relate when she states the importance of creating a home for her daughter who is having a birthday, and the reason she had come home at all. She writes, â€Å"She is an open and trusting child, unprepared for and unaccustomed to the ambushes of family life, and perhaps it is just as well that I can offer her little of that life. I would like to give her more† (Didion, 1967, p. 167). How many times have I said this very same thing about my own children? In conclusion, I found both of these stories to be very intriguing and enjoyable to read. Both of these women are obviously very passionate about their relationships in life and both have a need to express, and to protect those who reside there. Because I am from the state of Wyoming Gretel’s story deeply resonated with me, as I too have fallen in love with the Old West and its beautiful country and the Cowboy Code. And often when feeling lonely for my Wyoming, while residing in a small beach town in Maryland, I too search the landscape for a glimpse of Western wonder in a billboard, or a sign, perhaps in the smile of a stranger as I secretly hope for a tip of his hat and a â€Å"howdy ma’am.† As Gretel would say, â€Å"their strength is also a softness, their toughness, a rare delicacy (Ehrlich, 1985, p. 85). And I would say from experience, a delicacy indeed. References Didion, J. (1967)., Slouching towards bethlehem. New York, NY: Farrar, Straus, & Giroux Ehrlich, G. (1985)., The solace of open spaces., New York, NY: Viking Penguin, Inc.

Moby Dick Essay

Melville’s Moby Dick is widely recognized as one of the most complex and brilliant allegorical novels in American literature. As an allegory, the events, places, people and conflicts depicted in the novel represent not only the obvious surface-level elements of the novel, but stand as indications of the novel’s philosophical and metaphysical themes. The allegory of Moby Dick involves an examination into the nature of reality and also into the nature of good and evil, as defined for Melville partially by America’s Puritan heritage. Melville wanted to portray the essence of evil in a symbol, which was the whale, Moby Dick. When Ahab says â€Å"All visible objects, man, are but as pasteboard masks,† (Melville) he is echoing the allegorical construction of the novel in which each thing, such as the whale, Moby Dick, is merely a â€Å"pasteboard mask† (Melville) which hides the true essence beneath, an â€Å"unknown but still reasoning thing† (Melville) which â€Å"puts forth the mouldings of its features from behind the unreasoning mask† (Melville). For Ahab, the white whale is the mask which disguises truth and the revelation of the nature of reality. In this sense, the white whale becomes a symbol for whatever it is that holds mankind back from the perception of absolute reality. Ahab emphatically reveals his Platonic beliefs when he says â€Å"If man will strike, strike through the mask! How can the prisoner reach outside except by thrusting through the wall? To me, the white whale is that wall, shoved near to me. Sometimes I think there`s naught beyond. † (Melville) In this sense, the whale represents oblivion, the â€Å"naught beyond† which in Ahab’s mind is plainly associated with death. It is toward the heart of the nature of reality that Ahab strikes with his blood-sealed harpoon, not merely a fish in the ocean. For Ahab the white whale represented both ultimate reality and the wall which separates man from ultimate reality. Ahab’s view of nature and reality is that the visible world and all of the events, people, and actions in it are indicators of deeper, more profound, metaphysical ideas and experiences: when he hunts the white whale which represents evil and oblivion, he is hunting the absolute nature of evil, not merely one of its beasts. The intense hate that Ahab feels for the white whale helps to distinguish Ahab’s view of reality as presented in the novel form the vision of reality Melvile was trying to establish by way of the allegory of the novel. While Ahab believes the white whale to be the symbol of evil, Melville’s depiction of evil through the allegorical structure of Moby Dick is shown, ironically, through Ahab himself and not through the symbol of the whale. Instead, for Melville, the whale symbol indicated the cosmic universe and was exhaustively related through his use of cetological detail and science. In this way, Ahab’s obsession and hate are shown to be a tragic flaw along the lines of some of Shakespeare’s heroes, after whom Ahab’s dialogue explaining his motives for hunting Moby Dick are clearly derived. As Ishmael gains a closer, more intimate apprehension of whales, the development of his character and spiritual insight are correspondingly elevated. The more detailed are the cetological experiences and catalogues, the more wholly expressive and self-possessed and sure becomes Ishmael. Still deeper correspondences between the cetological material and Melville’s narrative form are established in Ishmael’s descriptions of the whales â€Å"blubber† and â€Å"skin† which he posits as being indistinguishable. This is reflected in the narrative structure of â€Å"Moby Dick† where it is equally as difficult to apprehend where the â€Å"skin† (overt theme and storyline) of the novel ends and the â€Å"blubber† (cetological and whaling discourses and catalogues) begin. Melville makes it perfectly clear that the â€Å"blubber† is an as indispensable part of his novel as it is for the whale’s body. â€Å"For the whale is indeed wrapt up in his blubber as in a real blanket or counterpane; or, still better, an Indian poncho slipt over his head;† (Melville) therefore, too, is the expository material, the â€Å"blubber† of the novel wrapped around its central, allegorical aspects. The detailed cetological aspects of â€Å"Moby Dick† may, indeed, prevent the reader from an easy, and immediate grasp of the novel’s â€Å"meaning† or even its astounding climax. Just as the whale’s hump is believed by Ishmael to conceal the whale’s â€Å"true brain† while the more easily accessed â€Å"brain† know to whalers is merely a know of nerves, the secret â€Å"core† of â€Å"Moby Dick† can only be pursued with patience and close, deep â€Å"cutting†due to the organic and harmonious nature of its narrative form. By keeping in mind the previously discussed aspects of the relationship between â€Å"Moby Dick’s† comprehensive cetological materials and their symbolic relationship to the novel itself, its form and themes, Ishmael, while discoursing on the desirability of whale meat as fit food for humans, offers an ironic gesture toward the novel’s probable audiences. â€Å"But what further depreciates the whale as a civilized dish, is his exceeding richness. He is the great prize ox of the sea, too fat to be delicately good† (Melville).

Oprah Winfrey Research Paper Example | Topics and Well Written Essays - 1250 words

Oprah Winfrey - Research Paper Example (Andrew Malcolm, â€Å"A surprise: Oprah pays a real cost for supporting Barack Obama†): According to a survey conducted in 1999 for the most admired and respected women of the 20th century; Oprah got 26 % of the votes coming at second place. Mother Teresa was voted No.1 in this survey. Another poll was conducted in 2003 by Fox News and the poll results showed that 60% of the people thought that Oprah was the most powerful woman. Whereas Hillary Clinton, who is a former first lady and senator was able to influence only 28% of the people who took the poll. (Thomas, â€Å"Oprah Winfrey- Bio Brief†) She was born on January 29, 1954 in Mississippi to Vernita Lee, a housekeeper, and Vernon Winfrey, who was a soldier. Her parents were not very rich people and she did not enjoy a luxurious lifestyle in her childhood. On the contrary, she saw many hard times which have made her the person she is now. Her full name is Oprah Gail Winfrey. (Thomas, â€Å"Oprah Winfrey- Bio Brief†) Her first job was of a news anchor at Nashvilles WTVF, she was the first African-American anchor there. After some time she was asked to co-host a show â€Å"People are Talking†. This was her first step on the road of much bigger things. Then, she finally landed in Chicago to host a low rated morning show â€Å"AM Chicago†. Her personality and interpersonal skills earned that show first place within a span of 12 months. After years of small jobs, she got the job of her dreams to host her own show â€Å"The Oprah Winfrey Show† which is one now of the top-rated shows of the world. Her easy to talk attitude has earned her a great fan following. The great part about her fame is that she uses it to influence people in doing well for the society and in making the planet a better place for everyone to live in. She is considered to be one of the richest people in the entertainment industry and is always involved in giving away donations and helping the poor. She has also made a charity

Why women are enthusiastic about Birkin bag by Hermes Research Paper - 1

Why women are enthusiastic about Birkin bag by Hermes - Research Paper Example It is included in Forbes magazine’s Most Extravagant Handbags list. Bag prices range from US$6,000 to US$120,000 depending on the materials used and the craftsmanship that goes with it (Prabhakar, 2007). So, why do women go gaga over a Birkin bag? What strategy does Hermes adopt making it very successful all these years despite tough competition and the worldwide financial crisis? Where lies the â€Å"mystery† of the Hermes Birkin? According to Hermes CEO, Patrick Thomas, â€Å"Hermes has no desire to become a â€Å"masstige† (a mass producer of prestige goods) (Wright, 2009). Our strategy will be a strategy of value, not a strategy of volume; we are not in the mass luxury† (Agathe, Imadec-Bentata & Zimmerman, 2009, p. 8). They say no to short-term profit; thus, even in times of recession, few discounts are offered (Xie, n.d.) They cannot compromise the quality and the finishing of the product just to increase their sales (Wright, 2009). Hermes strategy is centered on the respect of the legacy of the luxury brand’s history, its heritage. (Xie, n.d.) Their mission is the pursuit of excellence. They adopt a model of scarcity to preserve its prestige and integrity. They do not change their strategy according to the state of the economy (Wright, 2009). They stick to the rule of luxury, that is, even in the worst financial crisis; the world will still have rich people who would like to hold on to exclusive items that can hold value such as a Birkin bag (Xie, n.d.). A purchase of a Birkin bag is viewed not an expense but an investment that could last for 40 years and whose price could go up to more than double as the years go by (Wright, 2009). One of the marketing techniques employed by Hermes is to keep a waiting list with high-profile customers such as Hollywood stars. They also put a â€Å"Reserved† sign on their display bag and they limit the number of Birkin sold to each customer for every purchase

Supervision Essay Example | Topics and Well Written Essays - 1000 words

Supervision - Essay Example The manager should not only give orders but also try to work with his subordinates in order to understand their point of view and the nature of the work. This will also help in determining whether there is any time management problem or any other difficulties faced by his subordinates during their performance or not. Until the manager works with the people he manages he will not be able to judge the performances – negative or positive of his workers. In all situations he should take decisions in a totally unbiased way to solve problems irrespective of its complexity. This approach might seem difficult but would take him a long way in his career. He should also possess the capability to adapt himself to the changes. He should direct his subordinates and make budget adjustments in a manner in which the changing conditions and demands are met appropriately. In doing all this he should never forget his primary task – the responsibility to always keep the customers of his or ganization satisfied by providing the highest quality of products and services. Ability to lead people: Leadership qualities are of topmost importance for any manager to be successful. He should lead his team in such a manner that there is no misunderstanding and conflict within the group. Under his able leadership the primary goal of all the workers should be to work towards the common goal. The manager should have the capacity to recognize that if perfect leadership guides talented people, then nothing can come in the way of accomplishment of the goal. A manager can become a good leader only if he treats everyone equally. He should know the tact of getting the desired work done from an average worker and also possess the skill of praising good work. This will enhance the enthusiasm of the workers, which will result in better performances. He should know how to use words that provide constructive feedback without harming anyone’s self esteem. If a

Draft Essay Example | Topics and Well Written Essays - 500 words - 2

Draft - Essay Example Consequently, this brought an understanding that the values and beliefs are connected to cultural practices, traditions and rituals that chances their way of life (Nel, 2012). The summary also elaborated on the issues related to the differentiation of the cultural practices, customs and traditions. It also elaborates on the inherent patterns of behaviors that are transmitted from one generation to another. The term custom is defined in the article as a practice, which regulates the social life of certain group in the society, while rituals are defined as forms of cultural practices or ceremonies making a certain change in the society. Moreover, the article indicated that the Africa societies are linked to the cultural practices, traditions and customary issues. Moreover, the article explained these rituals involve various physical markings on the body such as circumcisions or body scarification (Tiley-Nel, 2012). In this case, these rituals are different based on the ethnic groups, whereby the ritual practices are symbols of maturity stage. In conclusion, the paper covers a summary of two articles covered in class, which include â€Å"Ndebele culture, traditions and rituals† by Tiley-Nel and Initiation cycles of traditional South African cultures by Nel, J. The articles cover a reflection of cultural, tradition and ritual practices in African society. The articles share ideas related to the practices among African society, which are practices in a contemporary society in the process of depicting the transition of the boys and girls to the adult hood. Therefore, this paper has focus on identifying the main points that are in these

The Awful Rowing Toward God Assignment Example | Topics and Well Written Essays - 1000 words

The Awful Rowing Toward God - Assignment Example It seems something that causes ruin, injury or pain would be pretty clear-cut, but what if it is to destroy a cruel dictatorship, to cause injury as a means of repairing an internal injury or to create pain as a means of setting a broken bone? In many ways, evil must be considered to be a changing concept depending on the dominant cultural beliefs at a given time and considered along with the greater context of events. By looking at some relatively recent depictions of evil in today's culture, it is possible to see that evil is usually considered to be an outside force characterized by its creation of unearned pain and destruction.  It seems something that causes ruin, injury or pain would be pretty clear-cut, but what if it is to destroy a cruel dictatorship, to cause injury as a means of repairing an internal injury or to create pain as a means of setting a broken bone? In many ways, evil must be considered to be a changing concept depending on the dominant cultural beliefs at a given time and considered along with the greater context of events. By looking at some relatively recent depictions of evil in today's culture, it is possible to see that evil is usually considered to be an outside force characterized by its creation of unearned pain and destruction.   In the novel The Shining, for example, evil is a bodiless force that is confined for some reason within the area of a remote Colorado resort called Overlook. Within the novel, there is no clear sense of where the evil comes from or why it is attached to that particular location, only that it has likely been in place since the hotel's beginning. There are several instances where people who have died at the hotel are mentioned somewhat offhandedly as if it is too regular to make anyone upset. The Torrence's arrival at the hotel is marked by an angry woman speaking about the time her second husband died out on the roque court (Ch. 9) and they continue to hear about other deaths, increasingly more viole nt in nature, as the book continues. Even early in the story, some of these deaths seem odd, such as the death of the hotel's first owner, working as a caretaker after he'd lost his fortune. "He plugged his finger into a light socket by mistake and that was the end of him" (Ch. 10) or that of his son, who was killed in a riding accident on the property. The evil of the hotel is a disembodied thing, but it has a clear objective - to destroy life by causing extreme pain and mental anguish and to acquire power. The violence of the hotel is introduced in Chapter 12 as the little family is getting a tour of the Presidential Suite on the third floor: "Great splashes of dried blood, flecked with tiny bits of grayish-white tissue, clotted the wallpaper.  

Improving Palm Chemist Systems To Cope With The Expansion Needs Essay

Improving Palm Chemist Systems To Cope With The Expansion Needs - Essay Example Through its continuous growing demand in the products required by its clients, the company is building a big pharmaceutical store which will be conducted in three phases. With this demand, it is no doubt that the firm requires a technological system that is secure and efficient to ensure timely distribution of its products. The firm therefore requires a secure system that connects the entire departments and track sales of all the products. The first phase of the Palmcy chemist was a detailed demonstration of electronic messaging through the use of the GSI system within its supply chain management. The demonstration showed the successful application of bar coding and messaging of various departments of ordering, packing, dispatching and receipting of various products as manufactured by the company. Some of the benefits which were recorded during phase one included reduction in the time of receipt time by 25%, embracement of technology by the staff members and enhanced accuracy. The second phased focused on the broadening of the first phase through the expansion of the project implementation scope, project team, and reduced difficulties during the implementation. The areas of implementation of the system were mainly identified in the second phase. They were mainly driven by some of the learning in the first phase, which includes - Identification and the bar coding of various pharmaceutical; and related products as manufactured by Palmcy chemist.

TAX Essay Example | Topics and Well Written Essays - 2250 words

TAX - Essay Example The code of ethics is developed by a professional body such as the ICAEW and often, it is monitored and enforced by the body especially where governmental regulations are of little or no effect. Members are, therefore, to follow the code in order to be in good standing with the institution or organization. Ethics is concerned with operations of the organization; thus to handle client relationships, a code of conduct is required in an institution. The code of conduct refers to a practical document of set standards and principles that govern client relationships with staff members in the organization. The Institute of Chartered Accountants in England and Wales (ICAEW) defines a professional code of conduct that accountants are supposed to follow. It is applicable to everyone affiliated to ICAEW, i.e. students, staff members and employees of member firms in professional and business activities. According to the CISI code of conduct, members are required to demonstrate high standards of professional conduct and take into consideration the interests of the general public. Ethical behaviour is essential in gaining public trust in financial reporting and business practice hence to uphold ones accountancy reputation ICAEW outline the principles under which the accountants should operate. Similarly, the Charted Institute of Security Investment (CISI) has a code of conduct that aims at boosting banking finance integrity through raising professional standards of the financial services offered. According to CISI, an essential component of professionalism is integrity that is the effective recipe of knowledge skills and behaviour. In essence, both the ICAEW code of ethics and the CISI code of conduct are concerned with professionalism For CISI, the professionals who operate in the securities and investment industry are obligated to the

Crisis Management Communication Case Study Example | Topics and Well Written Essays - 2500 words

Crisis Management Communication - Case Study Example Timothy Coombs developed a three-phase situational crisis communication theory that has been adopted by organizations to handle the crisis. According to this model, communication during a crisis takes three steps which include the pre-crisis communication approach, crisis management communication and post crisis approaches. In 2010, British Petroleum (BP) experienced one of the major crisis to affect the company when one of its offshore drilling sites leaked, leading to a major spill in the gulf of Mexico. This spillage led to the loss of 11 lives and the loss of millions of gallons of crude oil from the drilling reservoir (Coombs & Holladay, 2001). The spillage affected the reputation of the company as it was exposed to major media scrutiny as their mitigation approaches were under scrutiny. However, with the help of the United States government, the oil spill was contained and the company compensated those who lost their lives in the crisis. In this paper, Coombs situational communication model during the crisis will be used to evaluate the approaches that were adopted during the crisis. The organization’s ability to prepare for the crisis and address the concerns during the crisis will be addressed. At the end of the crisis, the company was left with a tainted image from massive media scrutiny making post-crisis communication approaches essential to determine how the company regained its image (Wolf & Merji, 2013). Pre-crisis communication is an anticipatory approach adopted by organizations to prepare for how to handle the pressures of a crisis and how the crisis may expose them in a bad light. During this phase, early signs of a crisis are evaluated and the company makes frantic efforts to address them and ensure that any challenges that may arise are addressed promptly. Before the BP oil crisis, a breach of cement seals at the bottoms of the wells was noted.  

The Sweet Old Lady Called Grandma Essay Example for Free

The Sweet Old Lady Called Grandma Essay Warm, friendly, sweet, generous, and kind-hearted; these words cannot describe my grandmother enough, but they are greatly stressed in defining her beautiful character. Her short, black hair resulted in frizzy hair due to her frequent hair-dying. When walking by the kitchen I would see a tiny head of thick hair leveled with the counter, which reminded my grandmother and everyone else of how short she was. Her thin wrinkles extended and multiplied near the corners of her eyes and around her mouth when she smiled and revealed fairly straight and white teeth for a grandmother. I found her smile shy, cute, sweet, and friendly. Her brown eyes reminded me of the same eyes searching for me in the endless games of hide and seek years ago as a little child. My grandmother wasn’t your classic grandmother. She didn’t knit scarves, do jig-saw puzzles, or sew up socks. Things she did find enjoyable doing was cooking and reading her Bible. You would know my grandmother is in the house if you smell deliciousness walking through the front door. Other than cooking, my grandmother cleaned up around the house, prayed, or read her Bible for the rest of the time. My grandmother doesn’t have the best memory but she recalls reading the whole bible at least one-hundred times. She was very close in her relationship with God and cared for everyone around her. As far as I would know, my grandmother had no long-holding grudges held against her. My grandmother would also spend well over an hour in prayer for people she hardly knew. I would know because she would lecture me after prayers telling me to love my neighbors as she recited verses from the Bible. My grandmother was like a gem that was beautiful both inside and out. She shined through every corner and side, reflecting happy beams of light everywhere she went. Her presence was extremely illuminating and happiness would spread around her like dominoes heaving each other over to an inevitable collapse. Every single time I had something to ask my grandmother, she presented me a welcoming smile on her face and asked me to sit down as I would start.

Nature And Purpose Of The Conceptual Framework Accounting Essay

Nature And Purpose Of The Conceptual Framework Accounting Essay Introduction The accounting conceptual framework has been criticized for not providing an adequate basis for standard setting. This inadequacy is evidenced through the FASBs standards becoming more and more rule-based. Nevertheless, no empirical evidence has been gathered to support the criticisms of the conceptual framework. We analyzed the five qualitative characteristics of accounting information from the conceptual framework in conjunction with an individuals intention to use/rely on financial statements. Using structural equation modelling, we found that only one qualitative characteristic, reliability, affected a persons intention to use financial statements. Additionally, it appears that the greatest factor that influences whether an individual rely on financial statements is their familiarity with accounting. Based on our findings, it appears that not only does the conceptual framework need to be altered, but it also needs to be changed to help create principle-based accounting standards that are useful to all people, regardless of their background. Criticism has been directed towards the Financial Accounting Standards Board (FASB) for not requiring firms to report information that is interpretable and useful for financial statements users (CICA, 1980). The FASBs conceptual framework is the core in which all accounting standards are derived. Therefore, the accounting conceptual framework must embody a set of qualitative characteristics that ensure financial reporting grants users of economic statements with sufficient information for assessments. The U.S. financial accounting conceptual framework was established between late 1970s and early 1980s. Statement of Financial Accounting Concepts (SFAC) No. 2 (1980) indicates that there are five main qualitative characteristics of accounting information; understandability, relevance, reliability, comparability, and consistency. Nature and Purpose of the Conceptual Framework The conceptual frame work has some disadvantages. It is broad based in nature and principles and may not help when actually producing the financial statement. Its standards contents may conflict with those of other boards. This framework, with minor changes, still provides the basis for the FASBs standard setting today. Statement of Financial Accounting Concepts (SFAC) No. 2 (1980) develops and discusses the qualitative characteristics that make accounting information useful. SFAC No. 2 separates the qualitative characteristics as possessing either user-specific or decision-specific qualities. The overall user-specific characteristic of accounting information is that it must be understandable. Today, the accounting conceptual framework is being blamed for accounting standards becoming rule-based, which leads to the structuring of transactions (Nobes, 2005; SEC 108(d)). In fact, FASB has even acknowledged that the conceptual framework might be inadequate for current accounting standar ds (AICPA, 2002). The conceptual framework was formed with the intention of providing the backbone for principle-based accounting standards (Nobes, 2005). However, the Securities and Exchange Commission (SEC) has recently criticized the accounting standards setting board for becoming overly rules-based, which paves the way for the structuring of transactions in the companys favour (SEC 108(d)). Critics of the framework have stressed that the move towards rule-based standards are a consequence of inadequacies in the accounting conceptual foundation. Nobes (2005) argues that the need for rule-based accounting standards is a direct result of the FASB trying to force a fit between standards and a conceptual framework that is not fully developed. A coherent and strong conceptual framework is vital for the development of principle-based accounting standards and the progression towards convergence in international accounting standards. However, researchers are unaware of any empirical evidence that supports the criticisms of the current conceptual framework. Additionally, none of the critics have looked at the conceptual framework from the most important viewpoint, the users perspective. Therefore, the rationale of this paper is to practically analyze the sufficiency of the conceptual framework, from a users perspective, in relation to an individuals reliance on financial statements for decision making. We developed a survey instrument to analyze an individuals intention to rely on financial statements using Ajzens (1991) Theory of Planned Behaviour. We found that the reliability characteristic of the conceptual framework represented the only significant dimension of a persons attitude affecting their intention to rely on financial statements. However, the understandability characteristic was approaching significance. Within the context of the theory of planned behaviour, social pressures was not significant influe nce on the intention to use/rely on financial statements, yet familiarity with accounting was found to significantly influence intention. The conceptual framework and potential financial statement users intentions can be analyzed within the context of Ajzens (1991) Theory of Planned Behaviour. Ajzen (1991) indicates that empirical evidence suggests that we can determine an individuals intention to perform behaviour through analyzing their attitude, subjective norms, and perceived behavioural control. Within this perspective, we adapted Ajzens (1991) theory of planned behaviour to an individuals propensity to rely on accounting financial statements as shown in the figure below (figure 2): (Draw a figure) The purpose of this study was to provide an empirical analysis to the criticism against the FASBs conceptual framework. Our overall results suggest that the current conceptual framework does not adequately align the objectives of financing reporting with the users of financial statements. Nevertheless, available findings have some interesting implications for the conceptual framework and future standard setting. Reliability is the only qualitative characteristic that has a positive statistical significant relationship with intention. The accounting profession is facing a choice between reliability and relevance in financial reporting, as there is an inherent trade-off between reliability and relevance (Paton and Littleton, 1940; Vatter, 1947). Reliable information possesses the characteristic of objectivity and verifiability, which is associated with historical cost accounting. Relevance, on the other hand, pertains to any information that will influence the users financial decision. Many times the most relevant information is often current or prospective in nature. Thus, we cannot have accounting information that maximizes the characteristics of both relevant and reliable because relevant information is not always verifiable. We would have expected to see relevance as a significant factor in users intention to use financial statements since the recent accounting standards have moved toward fair value accounting measures, which are considered to be more relevant than reliable information (Ciesielski Weirich, 2006). However, our results show that reliability is a significant factor. The current accounting curriculum could be the cause of our results since it is rooted in Paton and Littletons historical cost approach, which focuses on reliability of information. In the context of the Theory of Planned Behaviour, we found that familiarity to be a statistically significant factor to an individuals intention to use financial statements. Thus, as an individual becomes more familiar with financial statements, he or she is more likely to have the intention to use or rely on them when making decision. An ANOVA analysis provides further support for this as it indicates that intention to use or rely on financial statements is significantly different between accounting majors and non-accounting majors. This provides evidence that accounting could be becoming too difficult for individuals who are not proficient in accounting to understand. It appears that the movement towards rule-based accounting standards could be a contributing cause of this disparity in intention. That is, the accounting standards have become so technical upon their execution that the average reader of accounting can no longer discern the main objective of each financial statement element. This finding is troubling to accounting since it contradicts the primary objective of accounting, which is to offer practical book-keeping information for judgment making. Book-keeping information should be useful for all people who want to use it rather than only being useful to those who understand it. Additionally, under no circumstances, should accounting information provide an advantage to individuals who happen to be experts within the field. Accounting should be a tool and not a barrier At the-present, the accounting profession is grappling with a problem, which it has identified as the need for a conceptual framework of accounting. This framework has been painstakingly developed over centuries, and it is merely the professions task to fine tune the existing conceptual framework because of the need for continual development due to changing conditions. This conceptual framework has never been laid out in explicit terms; consequently, it is continually overlooked. A conceptual framework has been described as a constitution, an articulate arrangement of interconnected objectives and rudiments that can guide to reliable standards and that stipulates the character, purpose, and confines of financial book-keeping and fiscal statements. For many accountants, the conceptual framework project is difficult to come to grips with because the subject matter is abstract and accountants are accustomed to dealing with specific problems. In resolving those problems, accountants may unconsciously rely on their own conceptual frameworks, but CPAs have not previously been called on to spell out their frameworks in systematic, cohesive fashion so that others can understand and evaluate them. It is essential that a framework be expressly established so that the FASB and those evaluating its standards are basing their judgments on the same set of objectives and concepts. An expressly established framework is also essential for preparers and auditors to make decisions about accounting issues that are not specifically covered by FASB standards or other authoritative literature. It is considered that if the conceptual framework makes sense and leads to relevant information, and if financial statement users make the necessary effort to fully understand it, their confidence in financial statements and their ability to use them effectively will also be enhanced. No one who supports the establishment of a conceptual framework should be labouring under the illusion that such a framework will automatically lead to a single definitive answer to every specific financial accounting problem. A conceptual framework can only provide guidance in identifying the relevant factors to be considered by standard setters and managers and auditors in making the judgments that are inevitable in financial reporting decisions. A Classical Model of Accounting: The Framework Expanded Historically, the particularized information, which constituted the emergence of accounting, was embedded in a framework for control of human behaviour. With the advent of exchange replacing a sustenance society, and with exchange ultimately producing a private economy, accounting derived its second, and in modern times considered its most important, function as a planning instrument. The classical model simply states that behavioural patterns do exist in the structural development of accounting; that is, given a stimulus there will be a response which is direct reaction (an expected reaction) to that stimulus. One can relate this model to the classical model in economics, in which supply and demand for a commodity react in an expected manner due to a change in price. Figure 3 is a geometric illustration of the classical model. The special features of the model are: (a) Stimulus (S) = Demand; Response (R) = Supply (b) Equilibrium (E) = Stimulus = Response (c) Environmental Condition (EC) = Price (d) Accounting Concept (AC) = Product A Test of the Validity of the Model If the classical model does exist in accounting, the historical observations (see table I) should then bear testimony to its existence. The evidence to support this model is purely historical. However, no parallel should be drawn between this thesis (stimulus/Response) and Toynbees (1946, 88) line of inquiry: Can we say that the stimulus towards civilization grows positively stronger in proportion as the environment grows more difficult? Consequently, the criticism directed at his work should not be considered even remotely as applicable to this inquiry (Walsh 1951, 164-169).On the other hand, only in the extreme can the accusation levelled at Kuhn [1962] be directed here, that the conceptual framework (classical model of accounting) as presented may subsume too many possibilities under a single formula (Buchner 1966, 137). More appropriately, this study is undertaken along the lines suggested by Einthoven (1973, 21): Accounting has passed through many stages: These phases have been largely the responses to economic and social environments. Accounting has adapted itself in the past fairly well to the changing demands of society. Therefore, the history of commerce, industry and government is reflected to a large extent in the history of accounting. What is of paramount importance is to realize that accounting, if it is to play a useful and effective role in society, must not pursue independent goals. It must continue to serve the objectives of its economic environment. The historical record in this connection is very encouraging. Although accounting generally has responded to the needs of its surroundings, at times it has appeared to be out of touch with them. The purpose of this line of inquiry is to put into perspective concepts which have emerged out of certain historical events. (In this treatise, accounting concepts are considered to be interlocking with accounting measurement and communication processes; thus, whenever the term concept is used herein, it is to be understood that accounting measurement and communication processes are subsumed under this heading.) These concepts collectively constitute, or at least suggest, a conceptual framework of accounting. The classical model is postulated as follows: For any given environmental state, there is a given response function which maximizes the prevailing socio-economic objective function. This response function cannot precede the environmental stimulus but is predicated upon it; when such response function is suboptimal, the then existing objective function will not be maximized. In a dysfunctional state, a state in which environmental stimulus is at a low level a level below pre-existing environmental stimuli, disequilibrium would ensue. In any given environment, the warranted response may be greater or less than the natural or actual response. When environmental stimuli cease to evoke response, then the socio-economic climate will be characterized by stagnation as the least negative impact of disequilibrium conditions, and decline when such environmental stimuli are countercyclical. Stage 1 In this period, (1901 to 1920) the environmental stimulus was corporate policy of retaining a high proportion of earnings [(Grant 1967, 196-197); (Kuznets 1951, 31); (Mills 1935, 361,386-187)]. This period is the beginning of corporate capitalism. The term corporate capitalism is used because it emphasizes the role in capital formation which corporations have ascribed to themselves. Hoarding of funds by corporations has reduced the role and importance of the primary equity securities market. The resource allocation process has been usurped by corporations (Donaldson 1961, 51-52, 56-63). The implication of such a condition is accentuated in the following statement: It is the capital markets rather than intermediate or consumer markets that have been absorbed into the infrastructure of the new type of corporation. (Rumelt 1974, 153). The hard empirical evidence of this condition was revealed by several tests of the Linter Dividend Model, which maintains that dividends are a function of profit, and are adjusted to accommodate investment requirements [(Kuh 1962, 48); (Meyer and Kuh 1959, 191); (Brittain 1966, 195); (Dhrymes and Kurz 1967, 447)]. Given the new role assumed by the corporation in capital formation, the investment community (investing public) became concerned with the accounting measurement process. The accounting response was verifiability (auditing) to demonstrate the soundness of the discipline. Productivity of existing measurements had to be verified to satisfy the investors and creditors. The Companies Act 1907 required the filing of an audited annual balance sheet with the Registrar of Companies [(Freer 1977, 18); (Edey and Panitpadki 1956, 373); (Chatfield 1956, 118)]. Thus, auditing became firmly established. The function of auditing measurements is the process of replication of prior accounti ng. Accounting is differentiated from other scientific disciplines in this aspect of replication. Replication is a necessary condition in sound disciplines; however, replication is generally undertaken in rare instances. In accounting, on the other hand, replication is undertaken very frequently for specified experiments business operations at the completion of the experiments business (operating) cycle. These experiments business operations, cover one year; at the end of the year, the experiments are reconstructed on a sampling basis. Auditing is the process by which replication of accounting measurements are undertaken. Publicly held and some privately held corporations are required to furnish audited annual financial statements which cover their business activities on an annual basis. Stage 2- This period, (1921 to 1970) witnessed the reinforcement of corporate retention policy. This condition shifted the emphasis of the investor to focus on the Securities market in the hope of capital gains, because of the limited return on investment in the form of dividends. Indubitably, investors concern was shifted to market appreciation through stock price changes reflecting the earnings potential of the underlying securities (Brown 1971, 36-37, 40-41, and 44-51). With the securities market valuation of a companys share (equity) inextricably linked to the earnings per share, the emphasis is placed on the dynamics of accounting as reflected in the income statement. The Companies Act of 1928 and 1929 explicitly reflect this accounting response by requiring an income statement as a fundamental part of a set of financial statements [(Freer 1977, 18); (Chatfield 1974, 118)]; although an audit of such statement was not explicitly stipulated, it was implied. The accounting response of this period is extension of accounting disclosure [(Chatfield 1974, 118); (Blough 1974, 4-17)].The Wall Street Crash of 1929 and subsequent market failures constitutes the environmental stimulus. In the U.S.A., the Securities Act of 1933 and then the Securities and Exchange Act of 1934 were enacted, providing for a significant involvement of the government in accounting. Stage 3- This period is characterized by the social awareness that business as well as government must be held socially accountable for their actions. Business can transfer certain costs to other segments of society, thus business benefits at the expense of society; and government can not only squander hard earned dollars but through its policies affect adversely the welfare of various segments of society. This awareness is epitomized in the thesis posited by Mobley [1970, 763]: The technology of an economic system imposes a structure on its society which not only determines its economic activities but also influences its social well-being. Therefore, a measure limited to economic consequences is inadequate as an appraisal of the cause-effect relationships of the total system; it neglects the social effects. The environmental stimulus of corporate social responsibility evoked the accounting response of socio-economic accounting a further extension of accounting disclosure. The term socio-economic accounting gained prominence in 1970, when Mobley broadly defined it as the ordering, measuring and analysis of the social and economic consequences of governmental and entrepreneurial behaviour. Accounting disclosure was to be expanded beyond its existing boundaries beyond the normal economic consequences to include social consequences as well as economic effects which are not presently considered (Mob1ey 1970, 762). Approaches to dealing with the problems of the extension of the systemic information are being attempted. It has been demonstrated that the accounting framework is capable of generating the extended disclosures on management for public scrutiny and evaluations [(Charnels, Co1antoni, Cooper, and Kortanek 1972); (Aiken, Blackett, Isaacs 1975)]. However, many measurement problems have been exposed in this search process for means to satisfy the systemic information requirement of this new environmental stimulus [(Estes 1972, 284); (Francis 1973)]. Welfare economics, as a discipline, has always been concerned with the social consequences of governmental and entrepreneurial actions, but the measurement and communication problems are, and always have been that of the discipline of accounting (Linowes 1968; 1973). The Conceptual Framework: A Continuing Process Presented above, the stimulus/response framework exhibiting structural adequacy, internal consistency and implemental practicality has demonstrated, unequivocally, its effectiveness over the centuries. The systemic information of financial accounting is the connective tissue of time in a financial perspective. The systemic information of managerial accounting is non-connective, but rather reflects events in a decision-making perspective. This can be best illustrated in the table below: (Draw a table) The process of concept-formation is a special type of learning. The formation takes time and requires a variety of stimuli and reinforcements. The process is never fully determinate for even when the concept is well, it can suffer neglect or inhibition and it can be revived by further reinforcement or modified by new stimulation (Emphasis added.) (Meredith; 1966, 79-80). A body of concepts and interlocking measurement and communication processes (types of information stocks and flows; constraints on information allowable values and methods of measurement; media of communication quantitative and qualitative) has been developed over the centuries. This set of concepts and interlocking measurement and communication processes has emerged as responses to specific stimuli at specific points in time to satisfy specific information needs. It is this body of concepts and interlocking measurement and communication processes, which is subject to amplification and modification that constitutes the conceptual framework of accounting. Possibly, with other modifications or amplifications deemed necessary, the conceptual framework as presented above can serve as an expressly established framework to enable preparers and auditors to make decisions, which would conform and be upheld, about accounting issues that are not specifically covered by FASB standards or authoritative literature. A conceptual framework is necessary because in the first place, to be constructive, paradigm setting must develop and connect to a reputable body of perceptions and objectives. A severely developed theoretical outline should facilitate the FASB to issue additional functional and reliable standards in due course. A coherent set of principles and regulations should be the outcome, since they would be constructed upon a similar basis. The framework should augment fiscal statement users indulgence of and self-assurance in economic reporting, and it has to improve comparability amongst companies fiscal reports. Secondly, latest and emerging realistic problems ought to be more rapidly unravelled by reference to an existing outline of fundamental supposition. It is complicated, if not unfeasible, for the FASB to recommend the appropriate accounting action promptly for circumstances like this. Accountants in practice, nevertheless, ought to resolve such exertions on a routine basis. With the application of excellent verdict and with the facilitation of a commonly acknowledged conceptual scaffold, practitioners may discharge certain options promptly and then centre their attention on a tolerable dealing. Over the years various associations, commissions, and concerned persons developed and printed their personal theoretical frameworks. However, no particular framework was unanimously acknowledged and relied on practically. Identifying the necessity for a commonly acknowledged structure, the FASB in 1976 initiated effort to construct a conceptual structure that would possibly be a foundation for setting book-keeping principles and for reconciling fiscal reporting disagreements. The FASB has given out six Statements of Financial Accounting Concepts that recount to monetary reporting for commerce schemes. These include: 1, Objectives of Financial Reporting by Business Enterprises, that presents objectives and intentions of book-keeping. 2, Qualitative Characteristics of Accounting Information, that inspects the descriptions that make book-keeping information helpful. 3, Elements of Financial Statements of Business Enterprises, that offer descriptions of objects in economic statements, for instance, revenues, assets, expenses and liabilities. 4, Recognition and Measurement in Financial Statements of Business Enterprises, that lays down elementary acknowledgment and dimension standards and direction on the kind of information that should be officially integrated into economic assertions and at what time. 5, Elements of Financial Statements, which substitutes number 3 and increases its extent to comprise non-profit institutes.6, Using Cash Flow Information and P resent Value in Accounting Measurements, that gives a structure for using probable expectations of cash flows and outline principles as a foundation for measurement. The figure below is an overview of the conceptual framework. (Diagram) In the initial stage, the purposes classify the aspirations and rationale of book-keeping. Ideally, book-keeping principles developed with accordance to a theoretical structure will upshot in book-keeping reports that are extra helpful. At the subsequent stage are the qualitative descriptions that make book-keeping information functional and the essentials of monetary report, that is, liabilities, assets, among others. In the third stage are the dimension and acknowledgment perceptions employed in instituting and affecting book-keeping principles. These conceptions include suppositions, ideologies, and restrictions that illustrate the current reporting atmosphere. First Level: Basic Goals The major goals of monetary reporting are to give information which is: (1). Helpful to those concerned with the creation of savings and credit judgment and have a sensible perception of commerce and financial performance. (2). Useful to current and prospective financiers, creditors, as well as other users in gauging the quantities, instances, and ambiguity of prospective cash flows and (3). Concerns financial capital, claims to such possessions, and the adjustments in them. The goals consequently, begin with a broad concern regarding information that is valuable to financier and creditor assessments. That apprehension constricts to the financiers and creditors concern in the outlook of accepting cash from their investments or credits to commerce ventures. Ultimately, the goals centre on the monetary declarations that provide information useful in the assessment of prospective cash flows to the business enterprise. This advancement is known as judgment effectiveness. It has been said that the golden rule is the central message in many religions and the rest is elaboration. Similarly, decision usefulness is the message of the conceptual framework and the rest is amplification. In giving information to users of monetary reports, general-purpose financial statements are prepared. These reports give the most helpful information feasible at negligible expenditure to diverse consumer groups. Principal to these goals is the conception that consumers require logical acquaintance of commerce and economic book-keeping issues to comprehend the facts contained in economic reports. This fact is essential. It implies that in the groundwork of monetary statements, a stage of rational proficiency on the part of consumers can be alleged. This has an effect on the method and the scope to which data is accounted for. Second Level: Fundamental Concepts The objectives of the first level are concerned with the purposes and intentions of book-keeping. Between the second and third levels, it is essential to give particular theoretical construction blocks that elucidate the qualitative descriptions of book-keeping knowledge and describe the essentials of monetary reports. These theoretical construction blocks outline a connection involving the why of book-keeping (the goals) and the how of book-keeping (acknowledgment and capacity). Qualitative Descriptions of Book-keeping Facts Deciding on a suitable accounting technique, the quantity and kinds of facts to be revealed, and the layout in which data ought to be presented entails establishing which option provides the most helpful information for assessment making intentions (judgment convenience). The FASB has recognized the qualitative descriptions of book-keeping facts that differentiate enhanced (extra valuable) facts from substandard (less valuable) facts for assessment creation intentions. Additionally, the FASB has acknowledged particular restrictions (cost-benefit and materiality) as a component of the conceptual structure. The descriptions might be analysed as a hierarchy. Assessment Creators (Users) and Understandability The makers of judgement differ extensively in the nature of assessments they formulate, the way they formulate these assessments, the facts they already have and any other relevant information that they may acquire from their own trusted sources, and their aptitude to process the facts. For knowledge to be helpful there ought to be a correlation (relationship) involving these consumers and the judgment they create. This connection, understandability, is the eminence of facts that authorizes realistically knowledgeable users to distinguish its connotation. To demonstrate the significance of this connection; suppose that IBM Corp. gives a three-month income statement (interim statement) that illustrates temporary income way down. This statement gives appropriate and dependable facts for assessment creation intentions. A number of users, upon evaluation of the statement, choose to retail their stock. While others do not comprehend the content and importance of the report, they are aston ished when IBM proclaims a lesser year-end share and the worth of the stock turns down. Therefore, even though the facts presented were exceedingly appropriate and consistent, it was futile to those who did not comprehend it. Prime Qualities: Reliability and Relevance Importance and dependability are the two major virtues that make book-keeping information helpful for assessment making. As assured in FASB Concepts Statement No. 2, the qualities that distinguish bet

Induction of Aminolevulinic Acid Synthase Gene Expression

Induction of Aminolevulinic Acid Synthase Gene Expression Induction of aminolevulinic acid synthase gene expression, down-regulation ferrochelatase and enhancement of metabolite, protoporphyrin IX, excretion by co-therapy with isoniazid and rifampicin (1. Isoniazid and rifampicin induced liver injury by regulating 5-aminolevulinate synthase and ferrochelatase and enhancing protoporphyrin IX 2. Mechanism of rifampicin and isoniazid induced cell death in L-02 cell line and mice) Abstract Isoniazid(INH) and rifampicin(RFP) are first-line antituberculosis drugs, co-therapy with INH and RFP is highly effective. However, the combination of these two drugs frequently cause liver injury or liver failure in humans. The risk of hepatotoxicity is considerably higher in patients receiving both RFP and INH than in those receiving either RFP or INH alone. Numerous studies have been conducted to investigate the mechanism of injury after isoniazid or rifampicin used in various animal models, however, the important mechanism for the combination of isoniazid and rifampicin in humans remains unclear. Here we investigated this combination induced hepatotoxicity using L-02 cells and mice. Introduction Tuberculosis remains a global public health problem whose effects have major impact in developing countries. World Health Organization estimates that there were 8.6 million new TB cases in 2012 and 1.3 million TB deaths. The currently recommended treatment for new cases of drug-susceptible TB is a six-month regimen of four first-line drugs: isoniazid, rifampicin, ethambutol and pyrazinamide. (Global tuberculosis report 2013). However, the combination of isoniazid(INH) and rifampicin(RFP) frequently cause liver injury or liver failure. The risk of hepatotoxicity is considerably higher in patients receiving the combination than in those receiving either RFP or INH alone. The mechanisms leading to liver failure in humans were poorly understood. Recently, a new mechanism ,independent of INH metabolism, is found in the RFP and INH co-therapy induced liver injury. Li et al. (Li, et al. 2013) found that co-therapy with RFP and INH targets porphyrin biosynthesis and results in hepatic protoporphyrin IX (PPIX) accumulation and liver injury . PPIX is an intermediate in porphyrin biasynthesis. Normally the concentrations of PPIX is very low in the liver. However, in some cases the concentration abnormally elevated in blood and liver, such as erythropoietic protoporphyria. High concentrations of PPIX in the liver are known to cause liver injury (Anstey and Hift 2007; Casanova-Gonzalez, et al. 2010). Using hPXR mice, Li et al. demonstrated that the accumulation of endogenous PPIX is through PXR-mediated transcriptional activations of aminolevulinic synthase-1(ALAS1) genes. ALAS1 is the rate-limiting enzyme of heme synthesis in the liver and is drug-responsive, providing heme for CYPs and other hemoproteinsis. Activation of PXR can up regulate ALAS1 expression in liver (Fraser, et al. 2003). RFP upregulate ALAs1 increasing heme-biosynthesis in the liver and overproducing PPIX through activating PXR signalling pathway. However, PPIX accumulation strongly suggests that ferrochelatase became a ratelimiting enzyme during INH-RFP treatment (Lyoumi, et al. 2013). Ferrochelatase (FECH) ,the final enzyme in the heme biosynthetic pathway, catalyses ferrous iron inserted into precursor porphyrin protoporphyrin IX to form heme, and when defective or deficient, causing accumulation of protoporphyrin IX. Ferrochelatase is active in cells that produce 80% heme in the bone marrow (Bloomer, et al. 1991) and the rest in hepatocytes (Bonkowsky, et al. 1975). The excess protoporphyrinIX becomes insoluble in bile and exerts cholestatic effects leading to architectural changes in the hepatobiliary system ranging from mild inflammation to fibrosis and cirrhosis (Anstey and Hift 2007). MATERIALS AND METHODS PI staining L-02 were allowed to adhere on glass bottom dishs for 4h, followed by INH,RFP or INH/RFP. The medium was removed after h and cells were stained with for 30 min. Nuclei were stained with 4’,6-diamidino-2-phenylindole (DAPI) and images were recorded with a fluorescence microscope. Western blotting L-02 cells cultured in flask were harvested using 0.25% trypsin (Hyclone, Thermo Scientific, Waltham, Mass). After centrifugation at 1000r and lysis using buffer for Western blotting (), total proteins were collected by following the kit instructions. Protein concentrations were determined using the BCA Protein Assay Kit (). After heating at 95 °C for 5 minutes in sample buffer, proteins were separated on SDS-PAGE using 10% polyacrylamide gels before electroblotting onto PVDFmembrane(). Nonspecific binding was blocked by incubation for 2 hours in 5% (w/v) nonfat milk. The following primary antibodies were used overnight at 4 °C: Rabbit anti-human FECH antibody(; 1:1000); Rabbit anti-human ALAs1 antibody( 1:500); Rabbit anti-human BCRP antibody(; 1:500). Bound antibodies were detected using horseradish peroxidase-conjugated secondary antibodies (Beijing Biosynthesis Biotechnology Co. LTD). Finally, the membranes were visualized by chemiluminescence. RNA Isolation and Real time Polymerase Chain Reaction for ALAs1 and FECH Cell Culture L-02 cells, a human fetal hepatocyte line, purchased from Cell Bank of Shanghai Institutes for Biological Sciences, Chinese Academy of Sciences, purchased from Shanghai, China, were cultured according to the manufacturer’s instructions 15 at 37 °C in 5% CO2. Cell culture materials were procured from Corning() Discussion Nevertheless, the ability of chemicals to activate PXR is species dependent. RFP is a human PXR specific activator that weakly affect on mouse (Lehmann, et al. 1998). INH hepatotoxicity is thought to be dependent on metabolic activation by arylamine N-acetyltransferase and CYP2E1, but Li found AcHZ and hydrazine do not cause INH-related hepatotoxicity. Hepatic heme synthesis leading to protoporphyria and possible impact with other metabolic systems (Davies, et al. 2005). References Primary Sources Secondary Sources Uncategorized References Anstey, A. V., and R. J. Hift,  2007, Liver disease in erythropoietic protoporphyria: insights and implications for management. Postgrad Med J 83(986):739-48. Bloomer, J. R., et al.  1991, Heme synthesis in protoporphyria. Curr Probl Dermatol 20:135-47. Bonkowsky, H. L., et al. 1975, Heme synthetase deficiency in human protoporphyria. Demonstration of the defect in liver and cultured skin fibroblasts. J Clin Invest 56(5):1139-48. Casanova-Gonzalez, M. J., et al.  2010, Liver disease and erythropoietic protoporphyria: a concise review. World J Gastroenterol 16(36):4526-31. Davies, R., et al.  2005, Hepatic gene expression in protoporphyic Fech mice is associated with cholestatic injury but not a marked depletion of the heme regulatory pool. Am J Pathol 166(4):1041-53. Fraser, D. J., A. Zumsteg, and U. A. Meyer,  2003, Nuclear receptors constitutive androstane receptor and pregnane X receptor activate a drug-responsive enhancer of the murine 5-aminolevulinic acid synthase gene. J Biol Chem 278(41):39392-401. Lehmann, J. M., et al.  1998, The human orphan nuclear receptor PXR is activated by compounds that regulate CYP3A4 gene expression and cause drug interactions. J Clin Invest 102(5):1016-23. Li, F., et al.  2013, Human PXR modulates hepatotoxicity associated with rifampicin and isoniazid co-therapy. Nat Med 19(4):418-20. Lyoumi, S., et al.  2013, PXR-ALAS1: a key regulatory pathway in liver toxicity induced by isoniazid-rifampicin antituberculosis treatment. Clin Res Hepatol Gastroenterol 37(5):439-41.

Chaim Potoks The Chosen Essay -- Chaim Potok Chosen Essays

Chaim Potok's The Chosen In the book The Chosen, by Chaim Potok, Reuven Malter is shaped by everyone around him. During this interaction his character becomes more developed and engaging. Through the interactions, it becomes apparent that Reuven’s father is always teaching his child how to improve himself. The conversations between Reuven and his father help prepare Reuven develop the mentality and the personal qualities, such as wisdom, compassion, and tolerance, necessary to become a rabbi. In all of their conversations, Mr. Malter seeks to pass his moral wisdom onto Reuven. At the beginning of the novel, after Reuven refuses to listen to Danny’s apology, his father visits him at the hospital to discuss his ignorance: â€Å"‘You did a foolish thing, Reuven,’ he told me [Reuven] sternly. ‘You remember what the Talmud says. If a person comes to apologize for having hurt you, you must listen and forgive him’† (96). Reuven’s father teaches him about applying the Talmud to his daily life and about becoming a better person. After Reuven and Danny begin to become friends, Reuven begins to look at the baseball game in retrospective. He tells his father he is shocked how such a strong friendship can emerge from such a meaningless occurrence. His father replies, â€Å"‘Reuven, as you grow older you will discover that the most important things that will happen to you will often come as a result of silly things, as you call themï‚ ¾Ã¢â‚¬Ëœordinary things’ is a better expression. That is the way the world is’† (110). Mr. Malter shares his wisdom of Jewish morals and way of life with Reuven so he may pass his knowledge on to his children, or perhaps his future followers. Mr. Malter tries to pass more wisdom to Reuven as the ... ...if you [Reuven] become a rabbi’† (219). Here, Mr. Malter prepares Reuven for his difficult task ahead because whether Reuven is a rabbi or a professor, he will have to teach many and share his wisdom. Mr. Malter cunningly reveals many of the challenges that lie ahead in Reuven’s future. In The Chosen, Reuven is very easily influenced by the people around him as he goes through his adolescence. It is a time of learning and self-realization for him, and at this time, he turns to his father for guidance and wisdom. His father shows him the ways of understanding and compassion. He also prepares him for what lies ahead, whether his son chooses to be a rabbi or not. Through his father’s teachings, Reuven develops the personal traits essential for becoming a rabbi. Works Cited Potok, Chaim. The Chosen. New York: The Ballantine Publishing Group, 1967.

The Flaw in an Impersonal Relationship Essay -- Philosophy, Stoic

Much of the knowledge pertaining to virtue is the resulting work of Stoics, such as Plato, Aristotle, and Marcus Aurelius. Stoicism can be referred to as the foundation of Christianity however, the lack of a personal relationship with â€Å"The One† or God prevents Stoics' souls from reaching their great potential. Principally, Stoics fundamentally believed that â€Å"every event that occurs in the cosmos, from the most important to the most trivial, was fated to occur, and determined to occur† (Brennan, 235). They were fatalists. Furthermore, Stoics, as a whole, tended to view the physical and intellectual world in analytical and logical terms. In Stoicism and its Influence, R. M. Wenley makes the point that â€Å"the Stoics attempted to frame a theory of the physical universe, of the individual man as he finds himself under compulsion in this universe and, combining the two, to formulate a rule of life in conformity with Reason† (75). Consequently, Stoics wanted to achieve an other-worldly understanding of the physical and intellectual world they resided in. Moreover, the most important contribution to their central argument was that the highest good lies in virtue, and that the final purpose for man is to achieve happiness. To achieve said good, many Stoics, like Plato, believed a set, careful process primarily focused in education and meditation was necessary. Marcus Aurelius, a Roman Emperor and Stoic, believed that through â€Å"following after the things produced according to nature†, one could begin to develop a virtuous soul, as shown in his Meditations (Book III: 2). Continuing his discourse of Platonic and Aristotelian principles, in Book II, line 7, Aurelius advises his reader to â€Å"give thyself time to learn something new and good, a... ... (Romans 16: 25-27). In addition to reading these sacred texts, Christians had to abandon logic and reason and simply rely on their faith in order to achieve this happiness. In conclusion, the wisdom achieved through Stoic principles is the foundation of the Christian religion. However, the impersonal relationship central to Stoic philosophy prevents its followers from obtaining the glorious after life known to Christians. The element of reason woven into the foundation of Stoicism greatly hindered the potential of its believers. Unlike the Stoics, Christians' personal relationship with their monotheistic God not only endows them with the instructions necessary to daily life, but also eliminates all mystery regarding the after life. Christians know without a single shred of doubt that their eternal life with their monotheistic God will be full of peace and bliss.

Corrosion Audit :: essays papers

Corrosion Audit 1.Introduction: Corrosion is the electrochemical deterioration of a metal because of its chemical reaction with the surrounding environment. While new and better materials are continuously being developed, this progress is offset, in part, by a more aggressive operational environment. This problem is compounded by the fact that corrosion is a complex phenomenon. It can take many different forms and the resistance of materials to corrosion can drastically change with only a small environmental change. Corrosion is most often thought of as a slow process of material deterioration, taking place over a significant period of time (examples being general corrosion, pitting, exfoliation, etc.). Other forms of corrosion degradation can occur very quickly, in days or even hours, with catastrophic results. These forms (such as stress corrosion cracking, environmental embrittlement, and corrosion fatigue) depend on both the chemical and mechanical aspects of the environment and can cause catastrophic structural failure without warning. Some of the data of losses due to corrosion follows. In the United Kingdom the Paint Research Association has estimated that metallic corrosion costs developed countries some up to four per cent of gross national product (GNP) annually. In the UK this would equal about  £30 billion. In the United States, various reports put the cost of corrosion slightly higher at four to five per cent, equating in that country to about US $300 billion, of which it is claimed that around one-third could be prevented. In India approximately 5% of the GDP is lost due to corrosion, of which again it is claimed that around one-third could be prevented. CORROSION AUDIT: There is no clear definition of corrosion audit. It mainly contains inspecting the corrosion sites, analyzing the reasons of corrosion, suggesting methods of prevention, doing the cost analysis of prevention and losses due to corrosion. 2.Main Materials Used in IITK: ï‚ · Centrifugally cast iron (CI) ï‚ · Galvanized iron (GI) ï‚ · Steel ï‚ · Stainless steel ï‚ · Cast iron ï‚ · PVC (Poly venyl chloride) ï‚ · RCC (Reinforced concrete council) Centrifugally cast iron vs. Galvanized iron: CI is more resistant to corrosion in soil and water environment as compared to GI. But CI cannot be threaded much frequently, as it will corrode very fast near the threads and thus will lead to breakage and leakage. So CI is used only, where long pipes are needed. For small length pipes, like those in houses, GI is the better option.

Naturalistic Observation of Social Interaction

Naturalistic observation is a form of data collection where the researcher assumes the role of an observer, which may be participative or non-participative (Gonnerman, 2007). Either way, this method aims to make studies on organisms’ (i.e. human) behaviors in their natural environment, unhindered by control parameters that studies in a laboratory, for example, impose. It is understandable that human beings, just like other organisms, act differently under the watchful eye of any observer, most especially due to self-consciousness. However, it is also understood that even as we are not under scrutiny (there is an absence of outside scrutiny), in the external environment, in a world beyond our own comfort zone, we still experience a â€Å"feeling of being watched†, or the so-called spotlight effect. Hence, naturalistic observation does not guarantee the absence of behavioral alteration, and the best that could probably be hoped for is a decrease in such that may lead to objective conclusions. In this project, the researcher—myself—chose to make behavioral observations on subjects who are unaware that they are being observed, in the hopes of avoiding possible alterations in their behavior pattern. The setting is the department store, where two girls are shopping for clothes. The behaviors observed during the first twenty minutes are that Girl One is phlegmatic and submissive, in her attempt to avoid conflict; while Girl Two is demanding. A hypothesis, therefore, was made that Girl Two would speak more often and in a louder voice than Girl One. The results of the second observation, however, show that Girl Two spoke more often but in hushed tones, and Girl Two was the one who spoke less but in a louder voice. It is therefore concluded that the hypothesis is wrong, and that human behavior could not be readily predicted, only justified. Naturalistic Observation of Social Interaction I observed a conversation between two girls shopping for clothes on [please insert time and date of â€Å"observation†]. We are at a department store [should the client wish to insert a particular department store, please do so], standing amid racks of clothing. One has dark hair cropped short near her chin; she was wearing a plain, light-blue, long-sleeved shirt, whom I shall refer to as Girl One. The other girl, Girl Two, has curly, shoulder-length, brown hair, and she was wearing a pink sleeveless shirt with a butterfly embroidered across the chest. There are only a few people about, including myself and the sales lady. Girl Two picks up a purple sleeveless dress with gray stripes and holds it against herself for her friend to see.   Girl One circles around the clothes racks, but does not pick any item out. Girl One slowly turns back around when Girl Two calls her. Girl One goes with Girl Two to the dressing room; Girl One waits outside, leaning on the wall with her feet stretched out in front of her as Girl Two takes her time inside the dressing room. When Girl Two emerges from the dressing room, Girl One looks at her from head to toe and nods her head. All of this takes place during the first ten minutes of the observation. During the second ten minutes, the conversation went like this: Girl One: â€Å"The dress looks okay, you should buy it.† Girl Two: â€Å"Are you sure? Or are you just telling me that so we can go now?† Girl One: â€Å"No I’m not. Come on, just buy it.† Girl Two: â€Å"You wouldn’t be pushing me into buying this if it was alright with you to go shopping. You shouldn’t have come.† Girl One: â€Å"Alright, maybe you’re right. I wanna go now but I don’t wanna spoil your fun so just get on with it and take all your time if need be.† Girl Two: â€Å"Alright then, just let me choose another dress to compare with this one and we’ll go.† Girl One: â€Å"Sure, whatever.† Based on the narrated observations, I have reached a possible hypothesis that one of the girls, Girl Two is probably a demanding sort of person, a domineering persona who can manipulate people like Girl One into doing what she wants. A parallel hypothesis is that Girl Two is a phlegmatic, and slightly submissive persona who simply does not want to be bothered or does not want any conflict, and so goes along with whatever Girl One asks of her. In line with this, I decided to gather observation that would enable me to determine which of the girls would eventually become more exasperated by the other and raise her voice more often, and this girl would be Girl Two, with the demanding character. The parameters I used are of course the number of times that the subject spoke, and the number of times the voice was raised within the 20 minutes of observation. I followed the girls two their next destination which was a coffee shop, bringing with me a few of my friends to cover me. We sat on the booth next to them, and I proceeded with my 20-minute observation. Based on my notes, Girl Two spoke more often, having used eight opportunities to talk in twenty minutes, whereas Girl One spoke less often, speaking only three times within the time span. However, Girl One raised her voice at all speaking opportunities, while Girl Two never raised her voice and spoke in a lowered voice. I therefore conclude that the hypothesis is wrong—Girl Two, even with her demanding personality, did not raise her voice, and did not seem exasperated by Girl One’s passive attitude. Instead, it was Girl One who got â€Å"fed up†. The exercise was extremely challenging because first and foremost, I had to pretend that I did not exist. Or at least, assume a role that did not directly participate in their world. In other words, it was as if I was stalking them or spying on them. I had to persuade my friends to come with me and serve as my â€Å"cover†. I was also nervous because if I did not do well with pretending I was also looking at the dresses, or recording some descriptions about the clothes in my notebook and not about them, I probably would be blacklisted in that department store. It was challenging also, to keep my mind off formulating biased opinions; I had to concentrate on being the â€Å"unattached† social scientist role. One insight I have learned is that even some personalities that seem to clash all the time somehow complement each other and form what they call a â€Å"love-hate† relationship that defies all odds and expectations. And another is that human behavior, although inferences may be made out of them, can never be truly predicted by an outside observer because there are other factors to consider than the setting, and whatever is in the natural environment of observation at that point in time. One has to consider what happened before the trip to the mall which upset Girl One so greatly, so much so that she belied expectations. Through this exercise, I have learned that nonverbal behavior is hard to observe and describe without biases, or forming opinions about them. However, when I do try to formulate opinions, I find that nonverbal behavior gives an insight into what the subject may be thinking as much the same way as verbal behavior would. Either way, human behavior can never be predicted; we can only understand the why’s and how’s surrounding a certain action and reaction. Reference Gonnerman (2007). Surveys and Naturalistic Observation. Retrieved February 9 2008 from http:// fp.uni.edu (2007)

Militarization of Our Police Essay

I strongly feel that military tactics, training, and equipment do not have a place in American law enforcement because dozens of needless deaths and injuries have occurred because of it and it’s extremely expensive to supply these things. First, the American law enforcement has become much too aggressive with its citizens. There are several reports of police going above and beyond, using extreme measures, to take down the general public. One perfect example would be the MacDonald case. In the summer of 2006 a frail, troubled 18-year-old girl named Ashley MacDonald ran through a nearly empty Huntington Beach, California, city park in the early morning holding a small knife. An onlooker called the police and soon two large male officers showed up. They shot the girl to death with 18 bullets, claiming she had lunged toward them and put their lives in danger (Greenhut, 2008). Another example showing excessive, military force being used would be the Jose Guerena case. The home of former Marine and Iraq combat veteran Jose Guerena was raided by local sheriffs in Pima County, Arizona, who were attempting to execute a narcotics search warrant. Unfortunately, the manner in which the SWAT team invaded Guerena’s home prompted Guerena to reach for his gun to protect himself and his family. Sheriffs then shot off 71 rounds and hit Guerena with 22, killing him (Clabough, 2011). Second, it has cost the government millions of dollars to supply the American law enforcement with military equipment, which I believe is completely unnecessary. According to Pentagon data cited by The Daily, the Defense Department gave away almost $500 million worth of surplus military equipment to state and local law enforcement in 2011, which was a new record. And next year’s orders are already up more than 400 percent (Newman, 2011). The crime rate may have decreased, but the detailed numerous accounts of abuses and failed operations that left innocent people dead and the record billions worth of military equipment still being handed to local police is absolutely ridiculous. I feel there is more bad than good deriving from the militarization of our police.

Barriers Faced by Human Service Workers Essay

â€Å"Only a life lived for others is a life worthwhile. † – Albert Einstein Human service workers act as a liaison between clients in need and the agencies clients seek to obtain help from, and while human service workers strive to provide services in an adequate and timely manner this is not always possible. Human service workers are human therefore there can be a large margin of error. All human service agencies are subject to barriers that prevent perfect service from being rendered. While certain barriers do exist in the human service field improvements can be made that can lead to greater service. In today’s society technology is dominating the workforce causing former work methods to become obsolete. While technology is constantly changing the changes made are often for the better, allowing companies to thrive and overcome existing barriers once faced. Technology not only benefits â€Å"business† companies, but also greatly improves the barriers faced by human service workers. One potential barrier that human service agencies can face is falsification on company records. Falsification of records can prove fatal, especially in Child or Elder Protection cases. While falsification of records may not be the human service workers intention it can indeed be committed when time restraints prevent case workers from visiting their clients in a given time frame. In August 2006 lack of time and falsification of records proved fatal for 14 year old Danieal Kelley of Philadelphia, Pa. Danieal Kelley a then 14 year old cerebral palsy victim died from neglect at the hands of her own mother. The nightmare of forced starvation and infection that killed Danieal while under the protection of the city’s human service agency is documented in a 258 page grand jury report that charges nine people, her parents, four social workers, and three family friends- in her ghastly death† (CBS3,2008). In the case of Danieal Kelley â€Å"the department of Human Services received at least five reports of Danieal being mistreated between 2003 and 2005†(CBS3, 2008), and while social workers were assigned to Daniela’s case, none appeared to follow through. According to CBS3 news it’s suspected that after Danieal’s death Mickal Kamuvaka the company director of the agency in charge of Daniela’s case held a â€Å"forgery fest† in her office where she had employees â€Å"concoct almost a year’s worth of false progress reports†(CBS3, 2008). The fact that no one took time to protect Danieal sheds light on the terrible fact that â€Å"some† social workers falsify documents to protect themselves. In order to prevent future case like Danieal’s its imperative that a system be in place to prevent social workers from simply doctoring records when it’s convenient for them. A method that could be used to track the whereabouts of said social workers could be a G. P. S. Agencies could provide social workers who are required to make home visits with cell phones implanted with G. P. S. systems. The tracking system could be used while the social workers are on the clock to ensure that home visits are indeed being made within the required time frame. This tracking system could prevent workers from falsifying documentation because their whereabouts would be known ahead of time. An online G. P. S. racking system called World Tracker Web GPS (webgpstrack), which allows devices to be tracked through internet access. According to Mobile GPs online, â€Å"Web GPS Track is a self contained hardware and software package that allows a user to track his assets from anywhere through an internet connected PC† (Mobile GPs, 2008). The Web GPS Tracker works by using the world tracker and a SIM card from a local GSM wireless network carrier. Once the SIM card is inserted into a cell phone, GPS tracking can begin. One’s location can then be accessed by using platforms such as Google maps. This small device can be a very helpful tool in the human service field when it’s necessary to obtain truthful information about a workers true whereabouts. Web GPS Track can become expensive depending on the number of units needed for a given agency. The cost includes a onetime purchase fee of the World Tracker unit which is $350 each. An additional on time subscription fee of 99. 89 per unit is needed to activate the account. Additional fees include a monthly service fee of 19. 98 per unit, a onetime SIM card fee ranging between $25 and $ 50, and any SMS service fee charged by a local service provider. While the cost of GPS tracking can be expensive, it can prove beneficial when proper records are needed, and it may save an agency from facing a large lawsuit because of false documentation, it could also prevent another case of Danieal Kelley. Another potential barrier faced by human service agencies is Intellectual Property Theft. â€Å"Intellectual property is anything from names, images, symbols, and designs used in commerce, intellectual property is considered a valuable asset and most organizations have protected their intellectual property from infringement by others† (Hefter,1995). Intellectual property theft becomes possible when secure information is left unattended and within reach of possible culprits. Some ways that intellectual property may get out is through emails sent to incorrect recipients, when confidential information is left in common areas, or left laying on printers or scanners. Information can also be lost when employees speak on their cell phones in public areas. Intellectual property theft in the human service field can wreak havoc on clients. Personal information can fall into the wrong hands whether it in a domestic violence shelter or and employment shelter. While intellectual property theft is very serious solutions exist that can help combat Intellectual Property Theft. Aside from agencies limiting access to non business related websites to help prevent being hacked, a program called Symantec Data Loss Prevention which is used by leading technological companies can also be used as a safety measure. â€Å"Symantec Data Loss Prevention protects companies from malicious employee behavior, pirating, or accidental leaks that expose confidential information† (Symantec Security, 2008). Symantec Data Loss Prevention works by â€Å"1. Discovery; the software finds confidential data where ever it’s stored, creates an inventory of sensitive, and automatically manages data clean up. 2. Monitor; SDLP helps a company understand how confidential information is being used whether the user is on or off the cooperate network, and gain enterprise visibility. 3. Protect; SDLP helps companies gain visibility into policy violations to proactively secure data and preventing confidential data from leaving an organization.   4.  Manage; SDLP helps companies define universal policies across an enterprise, remediate and report incidents, and detect content accurately within one unified platform† (Symantec Security, 2008). A program offered by Symantec is Norton Internet Security which performs the necessary features above. The cost of the Norton software is fairly inexpensive costing 69. 99. This cost allows a computer to be fully protected for a year before needing to renew the software subscription. Norton is inexpensive software which will help rotect company files and serves as a valuable investment, whether in a corperate office or a human service agency. Another potential barrier faced by human service agencies is the loss of data. As technology becomes more prevalent in the workforce more records are being transferred from paper to computers. As with any form of technology the possibility of records being lost is very real if computers crash or other technological difficulties arise. The best way to protect data is to always backup files. A number of technological software exist that can do this. For agencies using windows, â€Å"The windows server backup software can be used to automatically and continuously backup a number of devices like NAS,CD/DVD, hard drive and tapes† (Computer Customizing, 2008). One form of windows backup software is Acronis True Image which creates a replica of the disk image of the windows server. According to Computer Customizing this backup software helps aid in server disaster recovery by creating backups on a number of media, SAN volumes, and NAS. This software also restores huge databases and all the individual files with instant bare metal restore (Computer Customizing, 2008). This software will help protect all important files preventing valuable files from being lost. Human service workers and human service agencies are bound to face barriers on any given day and while this is an unavoidable truth there are solutions that can allow for a faster paced, safer, and more ethical workplace. While the vast majority of services rendered by human service agencies are completed by hard working human beings, technology is paving the road for a more effective work environment as long as agencies properly utilize the technological tools that are becoming available at a lightning fast rate. Technology is the way of the future and needs to be embraced in order to keep up with the times and not get lost in an overflow of paperwork which distracts from the true purpose of a human service worker which is to be an advocate for those in need.