Wednesday, December 25, 2019

A Developmental Study Of Alex In Kubricks A Clockwork Orange

A Developmental Study of Alex in Kubricks A Clockwork Orange Synopsis of A Clockwork Orange nbsp;nbsp;nbsp;nbsp;nbsp;In A Clockwork Orange, the main character is that of a mildly young child of 15 who, along with his fellow friends, or quot;Droogsquot;, partake in evenings of Ultra-Violence. Ultra Violence consists of random beatings, theft, destruction, and rape. The main character, Alex, is the self-proclaimed leader of the pack, and makes judgment on their actions pending on his mood. His Droogs eventually find themselves under his direct rule, following his every word, and decide to challenge his authority. nbsp;nbsp;nbsp;nbsp;nbsp;The three Droogs (Dim, Georgie, and Pete) join Alex on his romp to a local quot;fat†¦show more content†¦The final result is that whenever Alex is confronted with either violent acts of any kind, or the sweet strings of Ludwig Van, he is soon on his knees in pain and agony. nbsp;nbsp;nbsp;nbsp;nbsp;When he is released, his parents abandon him. He meets up with a few members of his old gang that have turned into crooked cops, and with their newfound power and long-lasting loathe of Alex, they beat him much and leave him for dead, this of which brought on the sickness that he was conditioned for. Stumbling in the dark for help, he comes across a polite looking residence that looked vaguely familiar. Eventually, Alex realizes that he is in the presence of a former victim of his, but believes that the owner would not recognize him. nbsp;nbsp;nbsp;nbsp;nbsp;To his dismay, the author did recognize him after hearing Alex sing a song in a very similar fashion to the way his attackers did 2 years ago. After slipping a sedative into Alexs wine, Alex wakes up to find himself in a locked room on the second floor of an apartment high-rise. Through the floorboards, Alex starts to hear the hateful sounds of Beethoven, and goes into his sickness fits. No exits, No escapes. His only way out is to jump out of the closed window and end his life. He does just that. nbsp;nbsp;nbsp;nbsp;nbsp;Alex wakes in a hospital. The author was jailed for attempted murder, and the government officials that started the program were ridiculed and

Tuesday, December 17, 2019

It Is Far Beyond Just Population - 938 Words

actions to control their populations to extreme, unethical measures. This corruption is in fact related to the idea of overpopulation, but the motivation behind it is far beyond just population control. Governments in these developing countries are vastly corrupted and are the reason behind such a suppressed population of people that seem to have no understanding of their basic human rights. â€Å"The principle focus of such programs was ‘family planning’ (i.e. birth control): ‘during the early part of the 20th century, condoms had been associated with individual defense against unwanted children or syphilis in the pursuit of personal pleasure. In the late 1960s and early 1970s, they connoted a public defense against a new epidemic called the population explosion’. Concerns and fears over adequate food, water and other natural resources sometimes led to coercive policies. India instituted forced sterilization campaigns, while China implemented its one-child policy. Indonesian caravans of medical personnel, police and military officers entered towns to pressure families into limiting their procreation. Population control programs were often explicitly linked with national security concerns.† (Fletcher 1199) Abortion, killing and abandonment of babies (especially baby girls) or growing up just to have them suffer from starvation and malnutrition, are inhumane alternatives to controlling a population, yet they are happening everyday around the world.Show MoreRelatedEssay on Christopher Columbus1614 Words   |  7 Pagesthe New World far outweigh the negative results of that enterprise; because his discovery stimulated further development of both Europe and the New World. His voyage was an epochal and magnificent discovery in that it confirmed the roundness of the earth and gave new validity to science, expanded trade and opened new markets and led to the industrialization of Europe, and opening the doors to a new world because the Old World was overcrowded and torn by strife. Columbus did not just discover landRead MoreObtaining A College Degree Is Essential For Getting A Good Job1547 Words   |  7 Pagescountries already provide easily obtainable or free postsecondary education to their students. America needs to make the transition from excessively expensive degrees into a low-tuition education system that encourages the postsecondary education of its population. Tuition at American postsecondary institutions has been steadily increasing throughout the years, reaching devastating highs compared to the rest of the world. Total student debt has accumulated to a total of 1.2 trillion dollars. Meanwhile, theRead MoreImpact of the Light Bulb and Cell Phone on Society1353 Words   |  6 Pagesthat Thomas Edison devoted to this magical wonder, and the impact that it has had on society today. In order to fully understand and appreciate this marvel, it is necessary to go back in time and relive the invention for yourself. In Chapter 1 of Beyond Engineering, Robert Pool takes you back to the beginning, back to the time when â€Å"if people wanted light after the sun went down, they still performed the age-old ritual: they lit a fire. Outdoors, it might be a wood fire; indoors, a candle or keroseneRead MoreMass Incarceration Essay1512 Words   |  7 Pagesthere and that’s why we have this problem. Paul Butler Claims, â€Å"the criminal justic e system gives the state a monopoly on excising†¦retribution. Its legal hate.† (Butler, 4) This is what I think prosecutors do. They send whoever they want to prison just because they have the authority to do so. I think it is 100% wrong. The justice system is so unjust and erroneous that I think it gives even more power to those involved in working for it than what they actually deserve. Paul Butler says that, InRead MoreEssay Malthuss Theory951 Words   |  4 Pagesreceive, when the only perception we have is from the way things have been up until that time, rather than the future? In 1798, what seemed like a monumental amount of people is now nothing compared to the population of the world today; a trend which will continue just like the growth of Earth’s population. However, with all things, it seems, there is a breaking point. Malthus was quite certain that this breaking point would be felt in our world’s food supply by now, but he was wrong. Although Malthus’sRead MoreThe Declaration Of Independence : What Shaped And Provided The Freedom The United States Of America1030 Words   |  5 Pagesdocument had a significant impact in its age and far beyond its time, which can be seen through, not only the effect it had on america, but the world, paving the way for america, and the underlying principles. The Declaration of Independence has left its effects not just in the small and large details of the United States of America, but also in the details of other foreign countries. IMPACT ON THE WORLD The Declaration Of Independence isn t just a powerful document to the United Sates of AmericaRead MoreThe Ramifications Of Population Growth1136 Words   |  5 PagesTHE RAMIFICATIONS OF POPULATION GROWTH Global human population is mounting at an alarming rate. In fact, in the next fifteen years, it is expected to reach 8.5 billion. Even if a worldwide policy of two children per couple, instead of the current 2.8, were enacted tomorrow, the global population would continue to grow for about seventy years before stabilizing at about thirteen billion people (Pimentel, 155). The ramifications of such growth could be catastrophic. Overpopulation contributes to aRead MoreAkron Children’s Hospital Case Study1120 Words   |  5 Pagestelephone as the method for the survey. After analyzing and evaluating the competitor’s message of Akron Children’s hospital, it was time for the research team to test whether the care-centered brand massage they recommended was going to be effective beyond doubt in influencing parent’s hospital selection. In addition, the focus group and telephone survey would be the appropriate methods to be applied during this phase of the research. 3. Evaluate the questionnaire used for the telephone surveyRead MoreThe Importance Of Health Care Practitioners Being Aware Of This Largely Neglected Problem1621 Words   |  7 Pagesto the 2011 Census report written by Camille Ryan, 20.8 percent of the United States population speak a language other than English at home. There are 39 languages and language groups in this country, which are made of 381 detailed languages. These are then condensed into four main groups: Spanish, Other Indo-European languages, Asian and Pacific Island languages, and All Other languages (Ryan, 2). Spanish is by far the most common non- English language spoken in America. Approximately 7 percent ofRead More Intangible Justice is in the Soul Essay1352 Words   |  6 Pagesinto ten books, can be separated into two very distinct sections. The first section, roughly spanning Books I through IV, contains a rather tangible investigation of justice in practice. Namely, the section considers what acts or occ urrences are just, either in a city or in a man. The second section, beginning around Book V and continuing through the end of the dialogue, deals with the much more abstract issue of justice in a soul. The backbone of this section is the Allegory of the Cave, and

Monday, December 9, 2019

Winter Descriptive free essay sample

A number of sensations are used to describe how winter time in Wisconsin can be thought of as a bitter season. Just walking from outside to the car in the winter, causes me great annoyance. Above my head, snowflakes dance down from the sky and prick my face like hundred of pins and needles, casting an icy, cold, stinging agitation all over my skin. The freezing cold breeze whistles in my ears. The air swirls around me in all directions and nips at my body, leaving a venom that causes my nose, ears, and hands to go numb. This frigid air makes my skin grow under my clothes, sending goose bumps all over my body. It is so cold that warm tears slowly stream down my rosy cheeks. No matter where I look, I must squint my eyes, for I am being blinded by the brilliantly fluorescent snow that reaches across the ground like a thick blanket. We will write a custom essay sample on Winter Descriptive or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Exhaling, I see my warm breath gather into a warm cloud in front of me. Inhaling, I taste and smell nothing but the cold air that is causing my mouth to go dry, and my nose to run. I must walk slowly and carefully to remain balanced. I pray that the slippery and crunchy ice do not work together with gravity to overtake me and send me crashing to the cold, hard ground. It almost seems like a lifetime has passed by the time I arrive safely at my ice-covered car.

Sunday, December 1, 2019

Princeton 2017-2018 Supplemental Essay Prompts Short Answer Questions

Is Princeton your dream school? Here’s everything you need to know about applying this Fall! Located in New Jersey, Princeton University is one of the 8 Ivy League universities and one of the most competitive universities to get into. Princeton’s prestige and reputation is strong for a reason: Princeton offers students a well-rounded education with strong programs in the Humanities and the Sciences. It’s still important, however, that you do your research and learn more about the campus culture, student body and internship opportunities. See if Princeton’s really the best fit for you! Does Princeton offer what you’re interested? If you are applying this fall, here are the short answer questions and supplemental essays for the 2017-2018 application season:1. Short Answer Questions Your favorite book and its author Your favorite website Your favorite recording Your favorite source of inspiration Your favorite line from a movie or book and its title Your favorite movie Two adjectives your friends would use to describe you Your favorite keepsake or memento Your favorite word TIP: Don’t spend too much time on these questions, and be true to who you are! These short answer questions are meant to help the admissions office know a little bit more about you and your personality. 2. Extracurricular Activities Supplement Please briefly elaborate on one of your extracurricular activities or work experiences that was particularly meaningful to you. (Response required in about 150 words.)TIP: This is a perfect opportunity for you to elaborate on an extracurricular activity you dedicated much of your high school career to. Do not panic if you didnt do a ton of extracurriculars. While its impressive for students to take on a lot of different extracurricular activities, its equally impressive if you focused on one or two extracurricular you were really passionate about. Take the time here to tell the admissions office why this particular extracurricular activity was important to you, and what you learned from it. 3. Summer Experience Supplement Please tell us how you have spent the last two summers (or vacations between school years), including any jobs you have held. (Response required in about 150 words.) TIP: If you didnt do much during your summers, dont freak out! No matter how small or insignificant your summer experience may seem against a college summer program for example, it could still have a lot of value. Experiences are valuable not because of what you did, but because of what you took away from it. What did you learn by being a part of a summer program? What did you gain from babysitting for the summer? Your summer experiences do not have to be flashy for them to be meaningful. 4. Additional Essay Supplement In addition to the essay you have written for the Common Application or the Universal College Application, please write an essay of about 500 words (no more than 650 words and no fewer than 250 words). Using one of the themes below as a starting point, write about a person, event or experience that helped you define one of your values or in some way changed how you approach the world. Please do not repeat, in full or in part, the essay you wrote for the Common Application or Universal College Application.Prompt 1:Tell us about a person who has influenced you in a significant way. Prompt 2:â€Å"One of the great challenges of our time is that the disparities we face today have more complex causes and point less straightforwardly to solutions.†Omar Wasow, assistant professor of politics, Princeton University and co-founder of Blackplanet.com. This quote is taken from Professor Wasow’s January 2014 speech at the Martin Luther King Day celebration at Princeton University. Prompt 3:â€Å"Culture is what presents us with the kinds of valuable things that can fill a life. And insofar as we can recognize the value in those things and make them part of our lives, our lives are meaningful.†Gideon Rosen, Stuart Professor of Philosophy and director of the Behrman Undergraduate Society of Fellows, Princeton University. Prompt 4:Using a favorite quotation from an essay or book you have read in the last three years as a starting point, tell us about an event or experience that helped you define one of your values or changed how you approach the world. Please write the quotation, title and author at the beginning of your essay. TIP: While all these essay prompts are slightly different, they are all asking you the same question: How has it influenced your or your way of thinking?Use this supplemental essay to demonstrate your way of thinking and your values. How do others actions and thoughts influence yours, and vice versa? How do you take in new experiences and knowledge and transform the way you think or do things? As you write this supplemental essay, keep one thing in mind: show, dont tell. 5. Engineering Supplement This supplemental essay only applies to applicants who indicate they wish to pursue a degree in Bachelor of Science in Engineering. If you are interested in pursuing a Bachelor of Science in Engineering degree, please write a 300-500 word essay describing why you are interested in studying engineering, any experiences in or exposure to engineering you have had and how you think the programs in engineering offered at Princeton suit your particular interests. TIP: If youre an applicant pursuing engineering, take this supplemental essay into account! Take advantage of every opportunity you have to tell the admissions office something new about you. If you choose to write about your interest in engineering in your Common App essay, then use this supplemental essay to further demonstrate your passion for engineering and how Princetons engineering department can help you achieve your dreams. Dont simply just reiterate what youve already said in your Common App essay!

Tuesday, November 26, 2019

Free Essays on Russian Revolution

The Russian revolution is the fundamental political and social upheaval that erupted in the Russian empire in 1917. The roots of the Russian Revolution are to be sought in the arbitrary, autocratic, and repressive czarist political and social system that evolved in the 16th – 18th century. It began with the collapse of the centuries-old czarist regime in February that led to the overthrow of the Western-style Provisional Government and the establishment of the first national communist political system in October. In the last years before World War 1 there was no reason to believe that revolution was inevitable, much less imminent in Russia. But as military defeats piled up, a progressive block was formed in the Duma (parliament that had limited power). The member of the block strove valiantly to convince the government that it must follow the example of western government to accept the voluntary cooperation of the public in coping with the inordinately difficult problems. Th e autocracy, jealous of its exclusive authority refused all such offers that would help his government. Rapidly the government lost all shred of public confidence. Under the czars Russia was a backward country, much of the land was in royal and private estates, and the rest was held and crudely worked in small plots by the peasants. Indeed there was a need for a revolution because the government wanted its own selfish desires and by using the people they got what they wanted. The government was not for the people, it showed by them not fulfilling the needs of the people for them to have a happier life. In more broad terms it will be argued that the Revolutions in Russia was greatly needed for the establishment growth of their country. Russia being a backward Empire had many disadvantages for the Russian population. The backwardness of Russia was displayed in the people’s lives especially the peasants. One in four had schooling because the education wa... Free Essays on Russian Revolution Free Essays on Russian Revolution The Russian revolution is the fundamental political and social upheaval that erupted in the Russian empire in 1917. The roots of the Russian Revolution are to be sought in the arbitrary, autocratic, and repressive czarist political and social system that evolved in the 16th – 18th century. It began with the collapse of the centuries-old czarist regime in February that led to the overthrow of the Western-style Provisional Government and the establishment of the first national communist political system in October. In the last years before World War 1 there was no reason to believe that revolution was inevitable, much less imminent in Russia. But as military defeats piled up, a progressive block was formed in the Duma (parliament that had limited power). The member of the block strove valiantly to convince the government that it must follow the example of western government to accept the voluntary cooperation of the public in coping with the inordinately difficult problems. Th e autocracy, jealous of its exclusive authority refused all such offers that would help his government. Rapidly the government lost all shred of public confidence. Under the czars Russia was a backward country, much of the land was in royal and private estates, and the rest was held and crudely worked in small plots by the peasants. Indeed there was a need for a revolution because the government wanted its own selfish desires and by using the people they got what they wanted. The government was not for the people, it showed by them not fulfilling the needs of the people for them to have a happier life. In more broad terms it will be argued that the Revolutions in Russia was greatly needed for the establishment growth of their country. Russia being a backward Empire had many disadvantages for the Russian population. The backwardness of Russia was displayed in the people’s lives especially the peasants. One in four had schooling because the education wa...

Saturday, November 23, 2019

Habits and Traits of Centipedes, Class Chilopoda

Habits and Traits of Centipedes, Class Chilopoda Taken literally, the name centipede means one hundred feet. While they do have a lot of legs, the name is really a misnomer. Centipedes can have anywhere from 30 to over 300 legs, depending on the species. Class Chilopoda Characteristics Centipedes belong to the phylum Arthropoda and share all the characteristic arthropod traits with their cousins (insects and spiders). But beyond that, centipedes are in a class by themselves: the class Chilopoda. Description Centipede legs extend visibly from the body, with the final pairs of legs trailing behind it. This allows them to run quite fast, either in pursuit of prey or in flight from predators. Centipedes have just one pair of legs per body segment, a key distinction from millipedes. The centipede body is long and flattened, with a long pair of antennae protruding from the head. A modified pair of front legs functions as fangs used to inject venom and immobilize prey. Diet Centipedes prey on insects and other small animals. Some species also scavenge on dead or decaying plants or animals. Giant centipedes, which inhabit South America, feed on much larger animals, including mice, frogs, and snakes. While house centipedes may be creepy to find in the home, you might want to think twice about harming them. House centipedes feed on insects, including the egg cases of cockroaches. Life Cycle Centipedes may live for as long as six years. In tropical environments, centipede reproduction usually continues year-round. In seasonal climates, centipedes overwinter as adults and reemerge from their sheltered hideaways in spring. Centipedes undergo an incomplete metamorphosis, with three life stages. In most centipede species, females lay their eggs in soil or other damp organic matter. The nymphs hatch and go through a progressive series of molts until they reach adulthood. In many species, young nymphs have fewer pairs of legs than their parents. With each molt, the nymphs gain more pairs of legs. Special Adaptations and Defenses When threatened, centipedes use a number of different strategies to defend themselves. Large, tropical centipedes dont hesitate to attack and can inflict a painful bite. Stone centipedes use their long hind legs to throw a sticky substance at their attackers. The centipedes that live in the soil dont usually try to retaliate. Instead, they curl into a ball to protect themselves. House centipedes choose flight over fight, skittering quickly out of harms way.

Thursday, November 21, 2019

EADS Business Analysis using the Marketing Process Model, by Robert J Term Paper

EADS Business Analysis using the Marketing Process Model, by Robert J - Term Paper Example According to the present performance of EADS, it can be observed that the organization executes effective business strategies which enable it to play the role of a dominant marketer in the global aerospace industry. Based on the global business performances of EADS, the report intends to analyze the business processes and the marketing strategies of EADS in the global aircraft manufacturing industry. With due consideration to the successful marketing strategies as well as business processes of EADS, the aim of this paper is to also analyze different marketing tools from the perspective of EADS in the global aircraft manufacturing industry. The discussion of this paper will further encompass an assessment of EADS in the global aircraft manufacturing as well as an aerospace commercial service industry with regard to various competitive marketing tools such as Marketing Situation Analysis, STP model as well as marketing mix. In relation to the business performance of the organization, it can be witnessed that the European roots of EADS are quite stronger. However, the aerospace and defense industry based operations of EADS is one of the major considerations for the organization which entails a range of products and services both for the European and the global markets as well. In the context of the organizations overall business practices, 75% of total products and services are exported to more than 100 nations through its 33 international offices (EADS, n.d.). The inclusion of Airbus within its business is one of the major beneficial factors for EADS in its global aircraft manufacturing process. EADS is further recognized as the major European industrial flagship which combines the major capabilities of four main market leaders of the global aircraft industry such as Airbus, Cassidian, Astrium as well as Eurocopter [1] (EADS, 2013).  

Tuesday, November 19, 2019

Unit 9 Assignment Example | Topics and Well Written Essays - 3750 words

Unit 9 - Assignment Example There is a basic difference between management accounting and financial accounting. While the former provides necessary information to the management so that they can make right decisions for the company, the latter provides financial data to the shareholders, creditors and other stakeholders so that they can get information about past and present conditions of the company. Management accounting provides information about future trend of the company as managers need this information to make long term decisions while financial accounting provides factual data to shareholders and creditors so that they assess the performance of the company as their funds are in stake. One major purpose of management accounting is to provide cost information about products and services. Costs are classified into five broad groups – behavior, traceability, controllability, relevance, and function. Behavior costs can be fixed, variable or mixed. Fixed costs do not change with increase in the volume of production like rent, variable costs can increase with increase in the volume of production like wages and cost of raw materials, and mixed costs are combination of both fixed and variable costs. Traceability costs can be direct costs that are incurred specifically for production like wages of factory workers, and indirect costs that cannot be specified as specific cost of production like salaries of office employees. Controllability costs can be controllable like wages of workers since number of labors can be reduced with proper management, and uncontrollable costs like house rent has to be paid irrespective of the volume of production. Costs of relevance can be sunk, out-of-pocket, and opportunity costs. Sunk costs are those expenses that have been made and cannot be recovered like costs incurred in installing a machinery which turns out to be unproductive.

Sunday, November 17, 2019

Pre and Post M&a Performance in Accounting Ratio Essay Example for Free

Pre and Post Ma Performance in Accounting Ratio Essay There are loads of tools to measure the performance of a financial performance of an entity but financial ratios is probably the best known tool which is mainly to analyze the performance of an entity by comparing the present to the past relative figures taken or composed from the financial statement . The few categories of ratios are liquidity ratios, profitability ratios, efficiency ratios, debt ratios and market ratios which will be able to describe the entity’s characteristics. Ratios show the true performance and position of the entity. In order for investors to determine their choices of entity to invest in, financial ratios play an important role in providing sufficient information to users about the entity’s characteristic. We predict that companies are performing better after merger and acquisition and there will be an increase in profit of companies pre merger and acquisition compare to post merger and acquisition activities. However, the global merger and acquisition (MA) market is expected to experience a modest increase this year following significant revisions in earnings expectation for 2009. Studies relatively prove that ratios are important but which ratios, among the loads of ratios which can be computed easily from the available financial statement, should be used to analyze to obtain a wise decision (Kung Thomas, 1981); (Maretno Howard, 1996). Problem statement Accounting ratios usage in merger acquisition are not understood very well as to whether companies or investors are using accounting ratios to analyze performance pre and post decision making for MA. Therefore, this study will try to find out as to whether merger and acquisition activities are caused by the use of accounting ratio when management tries to expand a company’s operation. Accounting ratios is wide in variety and is known for its diversities in calculating different ratios, which makes selecting the right ratio to do analysis on is difficult. Every company when making merger and acquisition decisions will have to go through different decision making process in their organization and not based solely on accounting ratios when taking actions. Things such as relationship of merging companies, financing matter or management efficiency are often overlooked in previous studies, therefore, apart from addressing the use of accounting ratio in making merger and acquisition , we will also address on other matters that are affecting merger and acquisition decision making. Companies that have made merger and acquisition in the few years will be analyzed whether merger and acquisition has benefitted the company. This analysis will have to be based on companies that have made merger and acquisition for few years so that analysis could be made to ascertain whether merger and acquisition has improved the company’s performance. The data that is collected could be redundant as the data collected could only be analyzed from the past. Apart from that, companies that are engaged in merger and acquisition will tend to keep their methods in acquiring companies as a secret; therefore, there is no information that will be disclosed to us when we are doing research. We will only be able to get information based on announcement on the Bursa Saham Malaysia and also annual report analysis on the companies that we will base our study on. Based solely on the annual report, we will have to analyze companies that have been engaged in merger and acquisition is perfor ming better as a company before merger and acquisition or after merger and acquisition. Studies that have addressed the problem Several past studies have shown several findings. There were significant improvements in the liquidity, leverage and profitability position of most studied companies. Normally, total assets consist of equity, debt and retained earnings to finance the corporation. In the study, it was found that total assets were always less than the debt plus equity for pre acquisition period, but after acquisition, it is positive. All the units selected for the study were sick, but after takeover five out of eight revived (Rao Sanker, 1997). The acquiring firms had performed above the industry average and the acquired firms were below the industry average in term of size and profitability (Cosh et al., 1998). The firms recorded meaningful increase in their net earnings, and those with the successful merger of the firms, the return on capital employed and return on total assets, increased substantially with a significant percentage. The variability in the earnings (risk) of the pre-merger firms was significantly higher than that of post-merger firms (Agundu Karibo, 1999). Pilloff (1996) finds no significant change in post merger ROE, however, when he utilizes operating income before provision instead of net income to calculate ROE, there is a significant increase in post-merger returns. Deficiencies in studies Unfortunately, most studies do not distinguish between healthy and troubled companies due to the relative scarcity of outright failures as an indicator of the latter. Data are not readily available to every person and critical data is only available to top level management, which causes analysis on company performance not accurate. Accounting ratios usage in studies are not standardized for number of ratios used and types of ratios used, making comparisons of this study to previous studies almost impossible. Some of the studies only find out accounting ratio performance before and after merger and acquisition, but they did not take into account the management performance improvement. Importance of the study Basically, the compelling reason for merger and acquisition is to make more money. This study analyses the pre and post performance in accounting ratio of various entities in Malaysia which involved in merger and acquisition. Therefore, it seeks to contribute to entities which look forward to expand their businesses by merging and acquiring entities in order to broaden their sources and to increase their performance as well as position of the entity. This study also justifies the importance of financial ratios as a tool in decision making for most users to merge and acquire entities. Besides that, this study further proves that financial ratios could be used to speculate and estimate the future of the entity’s development and growth by developing ratio values to be compared with the normal or regular value. Furthermore, the global merger and acquisition market is expected to experience a modest increase this year following significant revisions in earnings expectation for 2009. According to KPMG International’s Global merger and acquisition Predictor, modest increases are expected in both deal-making appetite and capacity globally. Therefore, it is hoped that the result of this study is valuable to entities for the purpose of merging and acquiring. Purpose statement The purpose of this study is to determine whether financial ratios contribute to the decision in merging and acquiring another entity. For this purpose, we analyze the performance of the entity before and after merging or acquisition of the holding or parent entity across industries to identify the status of the performance and position of the entity currently. We would have to identify the entity’s characteristics in terms of their operating and accounting performance by comparing to their values before the merger and acquisition. In our analysis, we also focus on the use financial ratios as a mechanism to compare the pre and post-acquisition performance. Furthermore, we also use financial ratio to predict the performance of the acquired entity as well as the growth of the entity. Organization of the study The rest of the research is organized into chapters as follows. Chapter 2 review about the literature regarding the accounting ratio performance before and after merger and acquisition would be provided. The topic and the arguments from researchers will be discussed. Justification of the research objectives would be provided with all the relevant literatures. Chapter 3 describes and provides detailed explanation on the method used in collecting the relevant data, the desired sample design, appropriate methodology employed in this study and also the data analysis method. CHAPTER 2: LITERATURE REVIEW 2.0 Introduction In this chapter, further discussion on the topic will be done based on prior empirical studies and a derivation of hypothesis will be done. To be able to evaluate the post and pre merger and acquisition deal by companies in Malaysia, a concept is to be conceived with prior literature that is related to the performance of firms that has been acquiring other firms. 2.1 Theory/Concept Foundation Shareholders of a corporation that is involved in Merger Acquisition activity would like to see their value of stock in the acquiring corporation to rise post-MA compared to pre-MA. Therefore, it is important that an MA transaction done with the shareholders in mind, this theory of maximizing shareholder value is fairly new as it is introduced by William Lazonick and Mary O’Sullivan in year 2000. Shareholder value should be used regularly when decisions are made to be able to regulate how a company operates for the sake of the shareholders. For a shareholder to have his value increased, all the activities from the factory workers to top level management should work together to find the best way to increase the value of the company. To increase shareholder value, restructuring of companies are needed to be able to sustain the changing economic climate according to time development. Evaluation of companies performance will be done to ensure shareholders value do increase post-M A. From the theory we could derive that performance of a company depends on the value that they would like to preserve for their shareholders. For every shareholder that would like to expand the company operation and size, they will have to be able to provide funds for the company in the form of investment. Apart from that, trend evolution plays a part in a merging or acquisition decision. An acquirer may look at the performance of the company that they are trying to takeover. The acquirers look at the financial feasibility of acquiring the company on the share price and value for money. If a value is low, they will be able to takeover the company at a lower price. And it is known that MA deals are done so that a company could expand into a new market segment or improve their current segment. Apart from that, it should be noted that there are several types of mergers and acquisition. It should be noted that firms that are acquiring are larger if not significantly larger than the acquired firms. 2.2 Review of Prior Empirical Studies Life cycle of a firm will accelerate the need for MA deals as firms grew older, they could be expanding their size and because of this, and MA will be done to be able to involve themselves into different segments of businesses. According to (Sian Owen Alfred Yawson, 2008), they propose that in certain life cycle of a company, they will engage in some kind of MA activities. This is because there is a need to grow their company or to decrease the involvement of the owner by giving up the power of the company to another firm. Therefore, it should be noted that companies will go through MA at different life cycle to develop their performance even further or simply to pull out of the company ownership. The data that they use to examine this is based in the US, therefore, it may be not practical to be used here, but this is an opportunity for us to examine the life cycle factor in the pre and post MA performance figure. The main objective for merger and acquisition activities is to increase the return of the equity shareholders who are considered real owners of the company. Shareholders are also takes the responsibilities to bear maximum risk of the company. Different impact (positive, negative and mix) either success or failure will occur for different MA deals. Since we cannot make any conclusion based on only one ratio. So, different ratio are using in this article to measure the company performance in term of liquidity position, operating efficiency, overall efficiency, return to equity shareholders and financial composition. By looking at single ratio, it is hard for researcher to determine whether acquirer company success or failure to make MA deals? Because a high rate of return showed on acquiree company such as consulting firms doesn’t means they make a good investments, since they require no assets. There are more than half of the 74 merger and acquisition cases showed an improvement in the financial performance in post time period of this article. However, 15% out of these cases had increase their working capital and debt to equity, which means that the company suffer long term financial burden of current assets and long terms funds which use to finance current assets. Small sample size was used by this researcher. Although there are 200 deals of MA in India but only 74 companies can provide the available financial data which require by researcher. So, there was reliable issue of this research outcome. Except ratio, there are many issues must be takes into consideration by making MA decision such as by predicting future prospects, company past performance, law and regulations of the country which can help to reach a better conclusion. So researcher can’t make exact and absolute conclusion by only interpret financial ratio of company (Kumar and Bansal, 2008). Those are significant difference between merger and acquisition. Misleading conclusions may be made by those researchers who combined these two different terms. Acquisitions is a more successful way to bring positive effects to the company compared with mergers in term of generate greater profitability, return on investment or equity, increased in operating performance, etc. This might due to the way the merger or acquire. Acquirer may acquire a small division, patent or the company which use for the purpose of strategic alliances and value added to current business. In contrary, merges activities become less attractive to the potential shareholder due to reduce return or shareholder wealth or even negative return and decrease in profitability or even suffer losses of the company (Hassan, Patro, Tuckman Wang, 2007). The theoretical models of liquidity stresses the degree of trading stock, adverse selection, stock volatility, and competitiveness of market making (Lipson Mortal, 2007). According to the prior review, the degree of trading interest in a stock has a positive relationship with the level of trading activity. Therefore, the fixed trading costs can be spread out over a larger number of trades. The adverse selection cost incurs when negative action is taken to counter an adverse situation of trades. For example, if stock traders have relatively more information compare to the liquidity providers, liquidity providers will recover their losses from trading with better informed counterparts by increasing their average revenue. Stock volatility affects the trading cost positively as well. When stocks are more volatile, the holding cost of the stock would be relatively higher and the cost would be passed on to buyers when being traded. The competitiveness of market making affects the trading cost negatively. When the market makers are less competitive, the increase in competition will reduce the trading cost. Besides that, the firm’s characteristics also affect the accounting ratio after MA. Prior studies noted that MA increases the liquidity of firms on average but the improvements are fully explained by the accompanying changes in firm characteristics (Lipson Mortal, 2007). Firm characteristics such as sizes of the firm, volume and number of shareholders are taken into consideration in prior studies. Relatively larger firms will have greater trading interest since more positions are offered in the firm. Benston and Hangerman (1974) also acknowledge the effect of firm size and volume to MA. Therefore, the sizes of the firm are expected to affect the decision MA of a firm. The increase in adverse selection can be seen in Heflin and Shaw (2000) where they argue that the effect of a blockholder ownership is a result of superior blockholder information. The results are consistent with the results in Lipson and Mortal (2007). Past studies document that larger firms tend to be followed by a greater number of market makers (Wahal, 1997), which he attributes to increased compe tition among market makers. Also derived in Lipson and Mortal (2007), the increased in market making reduces order processing cost, hence reducing trading cost. According to (Arturo Bris, Neil Brisley, Christos Cabolis 2008), MA is done following the corporate governance decision as legal rules or accounting standard. The countries difference in degree of investor protection as well as firm value, ownership structure. When we are merger and acquisition usually adopts the accounting standards. This implies that, the corporate in a country can adopt difference level of investor protect. If corporate governance have set the legal rules then the corporate follow it. Therefore, the corporate investments losses or change operation performance. The legal rule can protect shareholder and investors so that they will not have legal liabilities. The corporate governance quality is follow shareholder protection and accounting standard when we are merger and acquisition can test corporate worsening and preserving acquisitions. If we are test pre merger and acquisition performance not efficiency then corporate governance quality also will not good. The corporation will easy give large corporate takeover or the corporation will bankrupt. However, the corporation operation quality good will not let large corporate takeover the firm. The corporate governance quality well can enhance merger and acquisition value and good performance. According to Holger Breinlich (2008), merger and acquisition become industrial restructuring after trade liberalization. It is can increase merger and acquisition activities and merger and acquisition transferred resource from less to more productive firms. It is because pre corporation not efficiency performance source make it loss. Therefore, after merger and acquisition the corporate efficiency performance source make it earning profit and improvement the corporate. Merger and acquisition not just to transfer source, it is also can qualitatively difference from other adjust form. Before merger and acquisition is not well make the workers becoming unemployed and also will make economic recession. When new ownership takeover the corporate then worker has working already and economic also will slowly become good. However, the larger corporate takeovers corporate better the corporate bankrupt and as such no need face unnecessary legal restriction. From the past studies, Letho and Lehtoranta (2004) study that MA synergies can be realized by owing unique technology and knowledge and then transferring these intangibles to the target firm. The industrial organization (IO) literature states that both horizaontal and industry-diversifying acquisitions might affect RD. When firms are active in the line of business, economies of scale in RD input can be occurred because of MAs. Besides, value can created also by MAs from uniting complementary know-how (Cassiman B, Colombo M, Garrone P, Veugelers R, 2003). Similarly, intangibles could matter in domestic as well as cross-border takeover (Kang and Johansson, 2000). The ratio of intangible assets (goodwill paid in earlier MAs has to be minus first) to total assets is used to examine these ideas. The financial synergies are realized by looking at the capital structure of potential acquirers. The idea is that when firms relying heavily on bank loans, it is risky to the firm and also acquirers will have less interest on the firm. Therefore, firms that relying heavily on bank loans will quickly seek to reduce their overall risk and recognize a lower cost of capital by engaging in industry-diversifying and in cross-border MAs. Indeed, cost of capital can be reduced when cash flows from target and bidders are not highly correlated. Besides, additional borrowing capacity post-MA can be created and this is a good performance for a firm after MA. If stock prices of a firm are down, the takeover of a firm can constitute a bargain relative to investing in new facilities in order to recover from scratch. Furthermore, the valuation of private targets is lower once stock market sentiment is down, through the use of a lower multiples or higher risk premium when valuing target stock. This under-valuation hypothesis suggests that stock prices and MA decisions are negatively related. In contrast, soaring stock prices can facilitate the financing of MAs in which they using bidder stock to pay for these deals. When firms consider that their stock to be over-valued, they tend to issue new shares (Shleifer and Vishny, 2003). There will be positive relationship between stock prices and external growth. However, the positive relationship may be difficult to observe when a sample is dominated by private enterprises. This is also because of those non-listed bidder stock is unwilling to be accepted by target investors. The average market-wide price earnings (P/E) ratio at the MA announcement date is used to capture stock market conditions, given that private firms dominate the sample. 2.3 Hypothesis Development The first hypothesis comes from our own assumption to examine how does a company perform post-MA compared to pre-MA. The assumption is that a company could perform better in the form of ratios because their capital has increased due to increase in non current assets. If a company obtains another company through MA, it is expected that they have certain amount of capital available to expand their firm size; therefore, there will be increase in capital in the form of ROE and ROA ratios once a firm is engaged in MA activities. H º =After MA, there will be increase in ratios of ROE and ROA H ¹=Before MA, asset ROA and ROE are higher From previous study of (Moeller, Schlingemann Stulz, 2004), it is known that they examined for the below hypothesis in their research. And this hypothesis will be tested in Malaysia context so that we will be able to measure the level of performance compared to the size of the firm. H º=Small firm perform better after MA H ¹=Acquirer’s firm perform worse after MA 2.4 Model/Framework Negative relationship Positive Relationship As proposed, the relationship between pre-MA is a negative relationship to the ratio. And it should be lower than post-MA ratio as after MA activities, the ratio should increase and higher. Positive relationship Negative relationship As proposed, the larger firm will adapt less well after MA compared to smaller firm. Chapter 3: RESEARCH METHODOLOGY 3.1 Research Design The research will be carried out as an explanatory study. This study method is used for our research because this study will explain how MA affects performance of a company. The design will be carried out by using pair sample T-Test testing the relationship of the variables of performance of the company and the pre and post MA activities. The research will be carried out to test whether an MA activity does increase the performance of a company or it does not accelerate the activity of the company. Archival research will be used thoroughly to understand the improvement or deterioration in the firms post-MA compared to pre-MA. 3.2 Population, Sample and Sampling Procedure For our research for MA companies in Malaysia, a census will be conducted as it is expected that there are only several hundreds of companies that have conducted MA locally. The census data will be collected by using the Bursa Malaysia website via manual search and the usage of Osiris database. Therefore, the data will be collected through these 2 ways. 3.3 Data Collection Method As it is said, the data to be used will be secondary data. Documentary secondary data will be collected and used throughout this research. The data will be consisted of written materials which are companies’ annual reports. The annual report will be compiled based on the activities that are involved by the respective companies with a view that MA deals are conducted by the company within the years of investigation which range from year 2001 to 2005. References Rao, K.V., Sanker, K.R. (1997). Takeover as a Strategy of Turnaround. UTI edited book. Cosh, A., Hughes, A., Lee, K., Singh, A. (1998). â€Å"Takeovers, institutional investment and the persistence of profits†, in Begg, I. and Henry, S.G.B. (Eds), Applied Economics and Public Policy, Department of Applied Economics, Cambridge University Press, Cambridge. Agundu, P.C., Karibo, N.O. (1999). â€Å"Risk analysis in corporate mergers decisions in developing economies†. Journal of Financial Management and Analysis, 12(2), 13-17. Moeller, S.B., Schlingemann, F.P., Stulz, R.M. (2004). â€Å"Firm size and the gains from acquisitions†. Journal of Financial Economics, 73, 201-28. Pilloff, S.J. (1996). Performance changes and stockholder wealth creation associated with mergers of publicly traded banking institutions. Journal of Money, Credit and Banking, 28, 294-310. Bris, A., Brisley, N., Cabolis, C. (2008). Adopting better corporate governance: Evidence from cross-border mergers. Journal of Corporate Finance, 14, 224-240. Breinlich, H. (2008). Trade liberalization and industrial restructuring through mergers and acquisitions. Journal of International Economics, 76, 254–266. Kumar, S., Bansal, L.K.(2008). The impact of mergers and acquisitions on corporate performance in India. Management Decision, 46 (10), 1531-1543. Hassan, M., Patro, D.K., Tuckman, H., Wang, X.L. (2007). Do mergers and acquisitions create shareholder wealth in the pharmaceutical industry? International Journal of Pharmaceutical and Healthcare Marketing, 1 (1), 58-78.

Thursday, November 14, 2019

1850-1860 :: Essays Papers

1850-1860 The decade of the 1850’s bought about an era of change for American citizens, which included economic revolutions and a rise in agriculture and manufacturing. This was largely due to a revolution in transportation. In 1851, a 483-mile Erie Railroad was completed which linked the Hudson River to Lake Erie (Brown 88). 1852 transformed the history of the Chicago railroad with the construction of Illinois Central. This proved to be very profitable. In fact, an 1852 report to Congress concluded "a farmer would save a large amount of money by shipping his goods by railroad, rather than by steamboat or ordinary roads" ("The City Transformed" 14). Trains raised the standards for the U.S. because it enabled people in our economy to transport cotton and wheat to European markets. Trains were able to ship material faster to different harbors, which helped the shipping industry. During this time, however, slavery and child labor were very common. Consistent with economic expansion, the na tion also began to expand communications. People had access to a mailing system, a daily newspaper and the use of the telegraph. However, most of the people in the country were unable to use these resources. For example, only 10 percent of the nation could afford the paper (Brown 51). These changes were not only facing America, but spread globally throughout this decade. Influential world events took place during these years. Many kings and emperors were replaced, and wars between foreign countries began. In 1851 President Louis Napoleon led a coup d’etat in France. Only one year later he proclaimed the Second Empire in France, and Louis Napoleon was named Napoleon III on December 2, 1852. During this time, Herbert Spencer, Karl Marx, and Auguste Comte wrote works on social class structure. In 1859, Charles Darwin published On the Origin of Species by Means of Natural Selection (Brown 8). Religion was also an important issue during this time period. Catholic Bishops began to accept titles in Europe, and religious organizations began to form. Landscape painting was the major art movement during this period. Most of the paintings were depictions of the wilderness, but they also portrayed ideas such as mortality. Between the periods of 1850 to1870, a new era of artists introduced a greater sense of realism rather than the romantic style used by their precursors (Brown 27). Their work was more detailed because they used a style called luminism. This style relied heavily on the effects of light, the atmosphere and scenery (Brown 27).

Tuesday, November 12, 2019

New grading policy

In the present paper, I would like to provide my arguments against the new grading policy, whose nature is random selection of grades. In fact, there are two points of its fallibility: the fact that it actually measures students’ luck rather than their true achievements and that it destroys the entire purpose of education as the process of gaining knowledge and skills. First of all, it is necessary to define the term â€Å"grading†. According to the Educational Policies Committee, grading is â€Å"the main symbolic method of recording the evaluation of a student’s academic performance† (Educational Policies Committee, 1991). Evaluation, in turn, can be defined as assessment of the value of individual achievements, according to the existing educational standards. Education, according to Fuhrmann and Grasha (1983), is â€Å"the development of knowledge, skills and character of students through continuous motivation† (Fuhrmann and Grasha, 1983, p.156). As one can understand, the new grading policy does not set up the interrelation between the student’s academic attainments and performance and the symbolic mark, letter or figure. Those learners whose achievements are poorer have an opportunity to receive higher grades through random selection method, whereas more successful and hard-working students might fail in terms of grade. Consequently, one can sum up that the new policy actually measures the person’s luck, as the grade does not depend upon their efforts, skills or abilities. Furthermore, given the definition of education, it is possible to assume that the new grading policy contradicts to the purpose of college or university studies. This principle of grading does not motivate students to develop the necessary knowledge and skills, as their performance is not appropriately evaluated, i.e. the truth about the value of achievement is distorted. Therefore, students, being aware of the fact that the true information about their attainment will not be provided, are unlikely to work on their academic performance and lose the willingness to succeed. To sum up, a positive appraisal of one’s achievements is amongst the major incentives in the education system. The learners thus are unlikely to become true professionals after this motivator is eliminated with the introduction of the new grading policy. Works cited Educational Policies Committee. Responsibility for Grading and Grading Policy. 4 Apr 1991, < http://www.usu.edu/policies/pdf/Grading-Responsibility.pdf> Fuhrmann, B. and Grasha, A. A Practical Handbook for College Teachers. Boston: Little Brown, 1993.      

Saturday, November 9, 2019

English as a World Language Essay

The global spread of English over the last 50 years is remarkable. It is unprecedented in several ways: by the increasing number of users of the language, by its depth of permeation [â€Å"pE:mI’eISn] into societies and its range of functions. There is a model consisting of 3 circles proposed by B.B. Kachru in 1982 in order to describe regional varieties of English. The 1st or inner circle includes people who speak English as their vernacular language (200-400 mln speakers).The outer circle includes people who live territories colonized by Britain and USA (India, Nigeria). And the expanding circle includes the rest of the world which is learning English. English is used for more purpose than ever before. Over 70% of the worlds scientists read English. About 85% of the world’s mail is written in English. And 90% of all information in the world’s electronic retrieval systems is stored in English. There are several basic characteristics of the English language which make it so popular. 1) The simplicity of form. It has no many inflections to show singular and plural, tense, person like in German, Russian and French. Verbs have very few inflections and adjectives do not change according to the noun. 2) Flexibility. As a result of loss of inflections English has become a very flexible language. Without inflections the same word can operate as many different parts of speech. Many nouns and verbs coincide in form. Adjectives can be used as verbs. 3) Openness of vocabulary. This involve the free admissions of words from other languages and easy creation of compounds and derivatives. Most world languages have contributed some words to English. Though English is a world language there are some ideas of creating a lingua franca which will be the vehicle for international communication. Such a lingua franca can become Esperanto. Created in 1887 by Ludvig Zamenhof as a means of unifying the whole world it’s spoken by 8 mln people all over the world. It’s taught at schools in China, Hungary and Yugoslavia. There are some advantages of Esperanto as a 2nd language. -It’s easier to learn (Esperanto has 16 rules and no exeptions). -It’s a neutral language. It has no political or cultural bias. -It saves money because 55% of expenses in all international organizations are spent on interpreters and translators. But nevertheless English which began 1500 years ago as a rude language now encompasses the world. There is no reason to believe that any other language will appear within the next 50 years to replace English. However it is possible that English will not keep its monopoly in the 21st century. A small number of languages may form an oligopoly – each with special area of influence (Spanish for example). English has been an international language for only 50 years. Geographically it’s the most widespread language on Earth, second only to Mandarin Chinese in the number of people who speak it. It’s the language of business, technology, sport and aviation. This will no doubt continue although the proposition that all other languages will die out is absurd.

Thursday, November 7, 2019

The Second Shepherds Play essays

The Second Shepherds Play essays The Second Shepherds Play goes against many of the characteristics that Horace believes should be in a play. The play does not stay in the boundaries of genres by mixing comedy with seriousness. It is not consistent; it is not without surprises. Finally, the author did not completely believe in Dulce Et Utile or does he carefully weigh the judgment of his work. This play combines a little bit of comedy with extreme seriousness. The play begins with three shepherds guarding their sheep when a character named Mak joins them. Mak steals a sheep while the shepherds are sleeping and take it home to his wife. When the shepherds arrive at Mak's house to see if he has stolen the sheep they are fooled into believing that the sheep is a new born baby that Maks wife has just delivered. Even with a close up view of the sheep/baby, the shepherds believe it is just an ugly baby with a big snout. The punishment that the shepherds inflict on Mak when they finally realize the baby is a sheep is quite comical also. Stealing is a serious crime and it has been for quite some time. The shepherd simply place Mak inside a blanket and toss him up and down a few times. When the shepherds are finished inflicting their punishment on Mak they return to guard their sheep. At this point in the play the plot takes a complete turn from comedy to seriousness. Other than the three shepherds still being characters in the play, the whole plot changes. The three shepherds receive word that baby Jesus is born in Bethlehem. The play goes from one extreme to the other surprisingly fast; it is almost two separate plays. Dulce Et Utile is a Latin word that means to give pleasure and profit. When a writer has the gift of story telling they should share it by writing and publishing their stories or plays. Someone with a true gift of being able to write will give pleasure to those who read it. When a story or play is published and bought b ...

Tuesday, November 5, 2019

Phrasal Verbs with Stand

Phrasal Verbs with Stand Phrasal Verbs with Stand Phrasal Verbs with Stand By Maeve Maddox The comment of a new U.S. resident telling about how he obtained residency got me thinking about the difficulties that ESL learners must have with phrasal verbs built on stand: A Vincentian priest at the parish stood in for me as a witness when I became a resident. With the help of several people in the church I got my work permit and became a citizen.† The grammar is unexceptionable, but the expression â€Å"stood in for me† conveys an unintended meaning. The new resident means that the priest â€Å"sponsored† or â€Å"testified for† him, but the idiom â€Å"to stand in for† means â€Å"to take the place of someone†: Paul Walkers brothers stand in for actor’s final scenes for Fast Furious 7 movie Cyril Ramaphosa to stand in for Zuma at briefing To convey the sense of sponsorship or testimony, one would say, â€Å"stand for witness,† â€Å"stand as witness,† or â€Å"stand up for†: At their hurried marriage, only a little boy stood for witness. I stand as witness for a sixteen-year-old boy I never met. My sister stood up for me at my wedding. â€Å"Stand up† can also mean, â€Å"fail to keep an appointment†: Her date stood her up at the last minute. A person â€Å"stands for† office. Countries and people â€Å"stand by,† â€Å"stand with,† or â€Å"stand up for† their friends: US says it will stand by allies against China The state of South Carolina is now offering drivers licenses that read: South Carolina Stands with Israel Students Stand Up for Football Coach Banned From Praying With Team As a verb, â€Å"stand by† means â€Å"to wait in readiness.† The noun stand-by means â€Å"a state of readiness: Police asked to stand by in case of trouble. Canteens on Stand-By to Respond to Tropical Storm Debby Egypt celebrates anniversary as army remains on stand-by Emergency services on standby to treat fans in Manaus â€Å"Stand by† also means, â€Å"to look on without intervening†: Pakistani Woman Beaten To Death By Her Family As Police Stand By We simply cannot afford to stand by while drugs, crime, corruption and terrorism devastate this already vulnerable region. As an imperative, â€Å"Stand by† means â€Å"wait for further developments†: Were Experiencing Technical Difficulties Please Stand By Many of these phrasal verbs are used with a literal meaning that is clear from the context: Stand aside so I can stay on the sidewalk. Stand up when the Queen enters the room. Stand back so the water doesn’t hit you. Here are a few more phrasal verbs built on stand: stand on: maintain â€Å"I stand on my decision.† stand aside/stand back: get out of the way If you can’t do the job as manager, stand aside/back and let me do it. stand for: represent, tolerate Superman stands for truth, justice, and the American Way. The boss won’t stand for repeated tardiness. stand out: be noticeable Wear something plain so you won’t stand out. stand up to: defend against, challenge, refuse to submit Next time George tries to take your lunch money, stand up to him. stand between: present a barrier His mother claims she doesn’t want to stand between them, but every time they set a date, she gets sick. stand down: leave the witness box; relax; withdraw. The witness was told to stand down. Police ordered to stand down as city burned. stand off: keep at distance The patrol stood off the enemy for three hours. Phrasal verbs represent only a small number of idioms that employ the word stand. A great many additional stand expressions remain to be discussed in another post. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:50 Idioms About TalkingPeople versus Persons150 Foreign Expressions to Inspire You

Sunday, November 3, 2019

Consumer Protection Law Essay Example | Topics and Well Written Essays - 2000 words - 4

Consumer Protection Law - Essay Example Imputing liability upon a Seller purely on the basis of goods not conforming to the exact description of the good offered for sale may not be applicable unless and until it can be proved that the buyer relied upon such a description in arriving at a decision to purchase the product. The description of the good is to be taken into account when determining whether the goods are of a satisfactory quality. In the case of Varley v Whipp3, it was held that in every case where the buyer has not had the opportunity to see the goods before purchase, the goods will be deemed to have been bought by description. The old pot ornament would, therefore, have been expected to conform to its description and photograph as laid out in the advertisement, which states â€Å"old pot ornament, in good condition for its age.† But the goods received by Chris show the ornament not conforming to the description. The question of goods sold which did not match their description arose in the case of Beale v Taylor4 where the defendant had advertised his car as a 1961 Herald convertible, however, the actual car comprised two parts welded together and only one of these parts came from the 1961 model rather than the entire car. As a result, the car that was delivered to the buyer was held to not conform to its description and the Court allowed the plaintiff to secure damages. The question of description also arose in the case of Andrews v Hopkinson5 where the dealer’s description of the item in question as a â€Å"good little bus, I would stake my life on it† was held to be a contractual term because it formed a part of the description that was set out in the advertisement for the goods. Similarly, in the case of Couchman v Hill6, a statement made about the heifer sold was that it was â€Å"unserved† and the Court held that every item in the description which forms a component part of the identity of the object sold is a condition for which the seller can be held li able.

Thursday, October 31, 2019

Ethical and Legal Implications of Medical Errors Essay

Ethical and Legal Implications of Medical Errors - Essay Example Codes of conduct at the place of work are fundamental observe. Moral values of caregivers hold it that instances of errors should be on the minimal possible. This further gives an insight into what healthcare providers consider being right or wrong. Hospital-Acquired Infections are crucial to account for. Hospitals and healthcare facilities are regarded as places where healthcare issues are addressed. As a result, Hospital Acquired Infections to some extent fails to constitute ethical occurrences. Nurses, doctors, and all medical professionals should come up with ways that alleviate or significantly minimize Hospital Acquired Infections.Rules of practice should be highly observed so that all stakeholders do not view Hospital Acquired Patients are entitled to quality and effectiveness healthcare. All responsible parties in that pursuit should ensure that the underlying rights and freedoms are observed. Failure to do so may highly attract lawsuits between the patients and the healthcar e providers. Medical errors affect different patients in different ways, and so are the legal processes that different patients will result in times of medical errors like Hospital Acquired Infections. The legal structure operates on proves, but not necessarily what the lawsuit parties individually know. For this reason, prove of conditions that exacerbate the occurrence of Hospital-Acquired Infections is highly likely to favor patients, thereby placing the healthcare sector and healthcare providers in jeopardy of service.

Tuesday, October 29, 2019

Assignment 6 Essay Example | Topics and Well Written Essays - 500 words - 6

Assignment 6 - Essay Example It is mostly associated with research and development projects whereby, there are very many uncertainties and unknowns. This includes system development and analysis. CPM, however, is mostly used in tasks and projects that are repetitive in nature. Such tasks are normally known to have definite starts and complete dates. CPM is mostly applied in developing projects such as building construction and software development. The critical path is the shortest path identified in the critical path method, and that shows the minimum possible duration of a project. In the given assignment, there are three possible paths ABCCDG, ADG and ADG. The shortest path will be ADG while the critical time taken to complete the assignment will be 3days. This is the advantage of CPM since it enables the optimization of time. Here, slack can also be calculated; hence, preparation for any eventualities. The relationship between lectures and teachers can be put in form of ERDs. These entities (Teacher and students) can be interdependent or dependent in nature. There are three types of relationships between entities (Diagram 1). On Diagram 2 shows a typical example of the one to one entities. Diagram 3 however gives a perfect scenario of a many to many ERD. The learning the analysis tools and components has proven to be a very important and helpful process. This is because all this information will come in handy during the practical execution of the theoretical learning that I have been doing in the course work. System analysis deals with projects. Projects are normally broken down into simpler manageable chunks that make up the complete project. These chunks are given estimated timelines and periods under which they can be completed. Learning about the project management tools and analysis tools and components will ensure professional application in projects to achieve the maximum results. Some project

Sunday, October 27, 2019

Consequences of Smoking

Consequences of Smoking For quite a long time, the utilization of tobacco has been acknowledged. Tobacco plants have been developed in the U.S. in seventeenth century and tobacco has been utilized as a part of different structures from that point forward. In 1865, an individual who is called Washington Duke in North Carolina has begun to move cigarette and exchange it for money. In 1883, a man named James Bonsack designed the machine that can roll the cigarette and production of thousand of cigarettes every day. In this way, as indicated by WHO, there are 20% of the worlds populace are utilizing tobacco. On the off chance that including the individuals who smoke inactively, that number can go up to half (A Complete Social History of Cigarettes). Smoking is destructive to wellbeing is the message which is imprinted on all tobacco items. The fact of the matter is everyone knows except very nearly of them disregards and has straightforward musings about the damage. Circumstance Every day, more than 3,200 individuals under 18 smoke their first cigarette, and roughly 2,100 young people and youthful grown-ups get to be day by day smokers. There are 9 of 10 smokers begin before the age of 18, and 98% begin smoking by age 26. 1 in 5 grown-ups and teens smoke. In 2011, an expected 19% of U.S. grown-ups were cigarette smoker. Roughly 18% of secondary school understudies smoke cigarettes. In 2011, almost 18% of secondary school young men were current cigarette clients. (Tobacco Facts and Figures, 2014). The world has around 1.3 billion individuals use cigarettes, of which the Asia-Pacific district has high rates of cigarette utilization. Asia has 3 out of 5 nations have high rates of cigarette utilization on the planet that is China, Japan and Indonesia. Cigarette utilization has had a tendency to expand, have a tendency to lessening in created nations however expanded in the creating nations. As indicated by appraisals from the review of smoking in grown-ups (from 16 years) in Vietnam (GATS 2010), the rate of smoking among men is 47.4%, in ladies is 1.4%, a sum of more than 15 million grown-ups right now smoke. Individuals on the planet start smoking cigarette on account of various reasons. They are presumably that individuals are focused on or they need to focus on their work or another smoke due to their relative and their companions. Issues Through examination shows tobacco utilization has noteworthy ramifications to the wellbeing, financial advancement, and also the quantity of other social effects. In term of wellbeing issues, cigarette utilization lessens the status of wellbeing, abbreviate lifetime, and reasons the quantity of ailments even sudden passing. As per the Centers for Disease Control and Prevention (CDC), cigarette smoking results in more than 480,000 unexpected losses in the United States every year—around 1 in every 5 U.S. passings and an extra 16 million individuals endure with a genuine sickness created by smoking.(Drug realities: Cigarettes and other Tobacco items, 2014). Reason of this result is that cigarettes contain more than 7,000 chemicals, 250 of which are unsafe to both smokers and uninvolved smokers. They are Arsenic, Benzene, Vinyl chloride, Formaldehyde, Toluene. Particularly, it additionally contains Nicotine which is the addictive synthetic. (2011) The body is canny. It goes on the safeguard response when it is being harmed. At the point when smokers utilize the cigarette shockingly, they feel hurt or blazing in the throat, lungs, another get debilitated or even they hurl the initial couple of times they attempt to smoke. Results of this hurting happen dynamically. Over the long term, smoking leads people to make wellbeing issues like coronary sickness, stroke, emphysema (breakdown of lung tissue), and various sorts of development — including lung, throat, stomach, and bladder infection. People who smoke similarly have an extended risk of defilements like bronchitis and pneumonia. These sicknesses limit a singulars ability to be routinely dynamic, and they can be deadly. In the United States, smoking is accountable for around 1 out of 5 perishes. Smokers dont simply make wrinkles and yellow teeth. They similarly lose bone thickness, which fabricates their risk of osteoporosis, a condition that causes more settled people to wind up bent over and their bones to break more easily. Smokers furthermore tend to be less dynamic than nonsmokers in light of the way that smoking impacts lung power. Smoking can likewise cause readiness issues and can influence sexual wellbeing in both men and women. Young women who are on the pill or other hormone-based frameworks for hostile to origination medicine (like the patch or the ring) forms their risk of honest to goodness wellbeing issues, for instance, heart attacks, if they smoke. The consequence of smoking may give off an impression of being far away, however long term wellbeing issues arent the fundamental threat of smoking. Nicotine and substitute toxic substances in cigarettes, stogies, and channels can impact a singulars body quickly, which infers that teen smokers encounter a strong bit of a few issues. Since smoking can decrease the flood of veins, it can keep oxygen and supplements from getting to the skin — which is the reason smokers frequently appear to be pale and undesirable. Studies have furthermore joined with smoking to an extended threat of getting a kind of skin rash called psoriasis. Cigarettes leave smokers with a condition called halitosis, or persisting unpleasant breath. Studies exhibit that smokers get more colds, flu, bronchitis, and pneumonia than nonsmokers. In addition people with certain wellbeing conditions, in the same path as asthma, get the chance to be more crippled in case they smoke (and routinely on the off chance th at theyre just around people who smoke). Since young people who smoke as a way to deal with supervise weight frequently light up rather than devouring, their bodies moreover neglect to offer the supplements they need to create, make, and fight off infection suitably. (Dowshen, 2013) Arrangements Cigarette reasons fluctuated unsafe to people. Subsequently, a few answers for forestalling individuals utilization in cigarettes are important to upgrade the standard of life. Firstly, the administration ought to recommend the smoking ranges, for example, medicinal offices, schools, work environment, indoor, indoor open spots and on open transport. The disallowance of smoking (open spots, work environments and on open transport) has put forward in the International Convention- Framework Convention on Tobacco Control (composing as the FCTC) by the WHO launch, and this tradition was for more than 174 nations sanction. Concerning the opportunity of smokers, they can smoke in the zone not managed or outside where their smoking demonstrations dont imperil the wellbeing of other individuals. The non-smoking individuals have the privilege to inhale natural air unpolluted by tobacco smoke inactively. Furthermore, procurements in the wellbeing notices with pictures on the bundling of tobacco items. The wellbeing cautioning printed photographs to guarantee the privileges of shoppers are mindful of the data about of the items they utilize, the results on the wellbeing dangers and addictive properties, muscle maladies, passings from the utilization of cigarettes. The WHO ponder in 2006 demonstrated the wellbeing cautioning printed photographs will cause stay away from around 300 to 700 unexpected losses every year in decades. Contingent upon studies on the expense productivity of the Institute of wellbeing approach technique indicated over, the wellbeing cautioning printed photographs in Vietnam would have the most minimal expenses in the measures for anticipation of the hurtful impacts of cigarettes. Around the world, the quantity of nations in notice the photographs is on the ascent. There are 42 nations have done. Nonetheless, this arrangement likewise has a deterrent. A few indiv iduals dont say about this notice. Finally, expanding tobacco assessment can be viewed as the ideal decision to put weight on tobacco items. This arrangement strengths smokers to give more cash to buy drugs. At the point when a lot of cash, the medication ought to lessen the measure of tobacco devoured all the while some would consider stopping. Additionally, smokers will feel in control of the smoke. In the meantime the tobacco organizations would be influenced contrarily prompts diminished creation of tobacco. In light of viewpoints, for example, the attainability, adequacy testing, human rights, monetary, expense expand measures are viewed as most suitable for a circuitous effect on the destructive impacts of tobacco to individuals. As far as money, expanding tobacco charges are viewed as a twofold hit the target. Tobacco expenses supplement a lot of cash in the state plan while diminishing offers of tobacco organizations will keep the development of these organizations. The measure of smoking for smokers will be moved to interest in instruction and wellbeing issues of relatives lead to enhancing personal satisfaction as a rule and other supportive administrations. This likewise adds to build vocation opportunities and enhance the economy of the nation. Proof is that tobacco charge income administration of Thailand more than 3 times from around 512 million US dollars in 1992 expanded to more than $ 1.7 billion in 2010. Wellbeing insurance agencies utilize the additional measure of cash that needs spending bill cure lung tumor, prompting lessened speculation to empower the economy. As per the World Bank, the normal expense increment to the cost of cigarettes expanded by 10%, the utilization will increment from 4% to 8%. Besides, individuals who quit implies that there are more than 5 individuals are not uninvolved smokers. The wellbeing of the group is secured in a reasonable manner. Proficiency expands exponentially making awesome point of interest the answer for raise charges. Conclusion In synopsis, cigarettes are bringing on a huge number of diseases. Halting smoking at any age and at whatever point is helpful. Ceasing smoking gives your body a chance to patch the damage brought on by smoking.

Friday, October 25, 2019

Critique Of The Cabinet Of Dr. Caligari Essay examples -- essays resea

Critique Of The Cabinet of Dr. Caligari   Ã‚  Ã‚  Ã‚  Ã‚  The Cabinet of Dr. Caligari was written by Hans Janowitz and Carl Mayer, and directed by Robert Weine. It was produced in 1919 by Erich Pommer for Decla-Bioscop. 1919 was a year in which the movie industry was transformed into a giant industry. Although the movie was produced in 1919, it was not released in the United States until 1921. A time when film makers were out to prove that film was indeed art. In the year 1921 525 films were released out of those 525, 50 still exist today, one of those 50 is The Cabinet of Dr. Caligari. At the time of its release in America, horror films were virtually unheard of because filmakers felt that the subject matter was tasteless or even repulsive, not to mention di...

Thursday, October 24, 2019

Juvenile delinquent Essay

In today’s society more and more juvenile delinquents are being charged as adults in the court systems. The youth are being condemned by a society that allows fear to control its decisions. In the film Juvies narrated by actor Mark Wahlberg, a former juvenile offender, the lives of a group of young kids who are sentenced for many years or life are told. Throughout the film the group explains why they did what they did and how they wished they could have done it differently. One of the kids, a fourteen year old by the name of Anait, was sentenced for seven years. She had driven a group of boys to a high school where they then fought and killed another boy. Anait was charged with accessory to murder because she was the one that was driving the car. Another kid by the name of Duc was sentenced for 35 years, at the age of 16. He had no prior record, wasn’t a gang member but he was affiliated with a gang. He had driven a car that took part in a shooting, and even though no o ne was injured he was still found guilty. I feel, as do many others, that our court system has become much too harsh when it comes to punishing the youth. There is a difference when being tough on crime and giving kids punishments that do not fit the crime. More and more of today’s youth are being sent to adult prisons where they cannot be protected. In a juvenile prison, kids are given second chances. There they learn to right their ways and are sent back out in society where hopefully they will become responsible adults. In adult prisons however, its survival of the fittest. There is no protection for those kids and no one to guide them on the right path. Statistics show that kids sentenced to adult prisons are more likely to end up back behind bars within five years of being released or committing suicide. The media plays a big part in condemning these children. The media has demonized them and the crimes that they commit. Court systems have started to charge more for what could have happened rather than what did happen. Duc is an example of this. He was charged for a crime that wasn’t committed but could have been. Children should not be tried as adults because they cannot think as adults do. Science shows that a person’s brain is not fully developed until their early twenties. The cortex is still developing and this is the part of the brain that controls emotions and impulse. This is why children are more likely to get hotheaded more easily than if they were adults. If a child is not taught how to control his/her emotions than when they become adults these emotions will become harder to manage. Charging young children as adults does more harm than good. Some people feel that if you are going to commit crimes of an adult than you should be charged as an adult. However, a child does not think like an adult nor do they know how to relieve their emotions is a healthy non destructive way. People like Gregory Boyle, Geoffrey Canada, and Aaron Kipnis want to help these kids rather than convict them for the rest of their lives. Children need guidance from responsible adults, especially men. Many boys end up in prison because they never had a dependable male role model in their lives. They don’t feel wanted or accepted, so they find it by other means. They look to gangs to feel like they belong somewhere. There are other approaches that do not involve scaring kids with the threat of prison or punishing them for years. One of these approaches is restorative justice. Offenders are forced to take responsibility for what they have done. Not only do they have to confront their issues but they also get help. Another approach is guiding boys on the pathway to becoming a man. These are just some ways in which to save these boys from destroying their lives. There are so many children, both boys and girls that need help. They need friends, family, love, hope, and trust. They need someone that they can look up to and have faith in. Someone who they know won’t hurt them or throw them to the side when they make mistakes. With both discipline and direction, children from bad backgrounds can grow up and live crime free lives.

Wednesday, October 23, 2019

Reporting Practices and Ethics Paper

Planning is when the financial manager identifies the steps that must be taken to accomplish the organization’s objectives. The purpose is to identify objectives and then to identify the steps required for accomplishing these objectives. Controlling is when the financial manager makes sure that each area of the organization is following the plans that have been established. The purpose of controlling is to ensure that plans are being followed.Organizing is when the financial manager decides how to use the resources of the organization to most effectively carry out the plans that have been established. Directing is when the manager works on a day-to-day basis to keep the results of the organizing running efficiently. The purpose is to ensure effective resource use and provide daily supervision. Decision making is when the financial manger makes choices among available alternatives. Decision making actually occurs parallel to planning, organizing, and controlling.All types of de cision making rely on information, and the primary tasks are analysis and evaluation. The purpose is to make informed choices (Baker and Baker, 2001). Summary of generally accepted accounting principles and general financial ethical standards Most healthcare organizations operate on the accrual accounting basis. With this type of accounting; revenue is recorded when it is earned-not when payment is received; and expenses are recorded when they are incurred-not when they are paid.Ethical decision making is required when the healthcare executive must balance the needs and interests of the individual, the organization and society. Those involved in the decision making process must consider ethical principles such as justice, autonomy, beneficence and fairness, as well as professional ethical standards and codes. Physicians, nurses, and other caregivers may primarily address ethical issues on a case-by-case basis. Healthcare executives also have a responsibility to address those issues at broader organization, community, and social levels ACHE, 2007). Examples from articles that reflect ethical standards of conduct and financial reporting practices. Explain significance of each example. In May 2004, Larry J. Tyler wrote in an article that financial managers need to keep their own personal finances in order. If a financial manager is living too close to the edge on his/her own finances or are in fear of losing their job, and then they are more likely to â€Å"bend† their convictions (Tyler, 2004).The importance of this example is so financial managers do not â€Å"fix† the books to make the organization look better than it actually is. If someone thinks that their job is on the line, they are more likely to do what others want them to do as well. In an article written by Joe Batte, a healthcare compliance specialist, he reported that state and federal agencies are increasing their efforts to eliminate fraud and abuse in healthcare.Batte defines fraud as: Knowingly and willfully executing or attempting to execute, a scheme or artifice to defraud any health care benefit program. Or to obtain, by means of false or fraudulent pretenses, representations or promises, any of the money or property owned by, or under the custody of, or control of, any health care benefit program. Batte defines abuse as: Abuse is defined as receiving payment for items and service when there is no legal entitlement for that payment and the provider has not knowingly or intentionally misrepresented the facts to obtain payment.Abuse may, directly or indirectly, result in unnecessary costs to the Medicare or Medicaid programs for services which fail to meet recognized standards of care, or that are medically unnecessary. Whether it’s abuse or fraud, the fact that a provider can lose everything through being excluded from state and Federal health care program’s participation makes it imperative to run the providers company in a professional, comp liant, and business-like fashion. It is also wise to know what is currently being done by the agencies that oversee our health care systems (Batte, Joseph R. 2001). In the articles above, knowledge of what can happen to someone, or the organization as a whole, will deter managers of falsifying financial reports. Education is key to any position, whether healthcare or another. Knowledge of the consequences will help keep managers on the straightened arrow. Conclusion It is incumbent upon healthcare executives to lead in a manner that sets an ethical tone for their organizations. Education in ethics is an important step in healthcare’s executives’ life-long commitment to high ethical conduct, both personally and professionally.In today’s more aggressive enforcement environment it pays to have an active compliance program in effect, make sure that documentation is complete and legible, and don’t assume that the small or medium sized provider is not going to be reviewed on a regular basis. The medical industry is held to a higher standard of ethics and many of the overseeing agencies are now using their considerable arsenal to make sure that fraud and abuse reduction is on everyone’s front burner. Reporting Practices and Ethics Paper Planning is when the financial manager identifies the steps that must be taken to accomplish the organization’s objectives. The purpose is to identify objectives and then to identify the steps required for accomplishing these objectives. Controlling is when the financial manager makes sure that each area of the organization is following the plans that have been established. The purpose of controlling is to ensure that plans are being followed.Organizing is when the financial manager decides how to use the resources of the organization to most effectively carry out the plans that have been established. Directing is when the manager works on a day-to-day basis to keep the results of the organizing running efficiently. The purpose is to ensure effective resource use and provide daily supervision. Decision making is when the financial manger makes choices among available alternatives. Decision making actually occurs parallel to planning, organizing, and controlling.All types of de cision making rely on information, and the primary tasks are analysis and evaluation. The purpose is to make informed choices (Baker and Baker, 2001). Summary of generally accepted accounting principles and general financial ethical standards Most healthcare organizations operate on the accrual accounting basis. With this type of accounting; revenue is recorded when it is earned-not when payment is received; and expenses are recorded when they are incurred-not when they are paid.Ethical decision making is required when the healthcare executive must balance the needs and interests of the individual, the organization and society. Those involved in the decision making process must consider ethical principles such as justice, autonomy, beneficence and fairness, as well as professional ethical standards and codes. Physicians, nurses, and other caregivers may primarily address ethical issues on a case-by-case basis. Healthcare executives also have a responsibility to address those issues at broader organization, community, and social levels ACHE, 2007). Examples from articles that reflect ethical standards of conduct and financial reporting practices. Explain significance of each example. In May 2004, Larry J. Tyler wrote in an article that financial managers need to keep their own personal finances in order. If a financial manager is living too close to the edge on his/her own finances or are in fear of losing their job, and then they are more likely to â€Å"bend† their convictions (Tyler, 2004).The importance of this example is so financial managers do not â€Å"fix† the books to make the organization look better than it actually is. If someone thinks that their job is on the line, they are more likely to do what others want them to do as well. In an article written by Joe Batte, a healthcare compliance specialist, he reported that state and federal agencies are increasing their efforts to eliminate fraud and abuse in healthcare.Batte defines fraud as: Knowingly and willfully executing or attempting to execute, a scheme or artifice to defraud any health care benefit program. Or to obtain, by means of false or fraudulent pretenses, representations or promises, any of the money or property owned by, or under the custody of, or control of, any health care benefit program. Batte defines abuse as: Abuse is defined as receiving payment for items and service when there is no legal entitlement for that payment and the provider has not knowingly or intentionally misrepresented the facts to obtain payment.Abuse may, directly or indirectly, result in unnecessary costs to the Medicare or Medicaid programs for services which fail to meet recognized standards of care, or that are medically unnecessary. Whether it’s abuse or fraud, the fact that a provider can lose everything through being excluded from state and Federal health care program’s participation makes it imperative to run the providers company in a professional, comp liant, and business-like fashion. It is also wise to know what is currently being done by the agencies that oversee our health care systems (Batte, Joseph R. 2001). In the articles above, knowledge of what can happen to someone, or the organization as a whole, will deter managers of falsifying financial reports. Education is key to any position, whether healthcare or another. Knowledge of the consequences will help keep managers on the straightened arrow. Conclusion It is incumbent upon healthcare executives to lead in a manner that sets an ethical tone for their organizations. Education in ethics is an important step in healthcare’s executives’ life-long commitment to high ethical conduct, both personally and professionally.In today’s more aggressive enforcement environment it pays to have an active compliance program in effect, make sure that documentation is complete and legible, and don’t assume that the small or medium sized provider is not going to be reviewed on a regular basis. The medical industry is held to a higher standard of ethics and many of the overseeing agencies are now using their considerable arsenal to make sure that fraud and abuse reduction is on everyone’s front burner.