The Garden, The Apple And The Fall- - 982 Words

The Garden, The Apple and The Fall- The Retelling of The Fall of Man from Paradise in Western Literature Western literature, particularly that of a religious nature, is replete with references to paradise, a transcendental reality in which man exists in his ideal state. In the western canon, the Garden of Eden is ubiquitous with this paradise or heaven. What is the Garden of Eden? In what ways has man’s fall from paradise influenced the mindset and psyche of modern man? Like many tales in the Bible, the story of man’s life in paradise and his subsequent expulsion, is one that has been retold and modernized by a multitude of writers and philosophers. Over the course of my independent reading this semester, I hope to find answers to these questions, as well as gain a deeper understanding of paradise and redemption within the context of Western literature. For this reason, I will look at many different perspectives on the fall of man, sin and paradise by a diverse array of writers. As with any quest, the honest traveller must begin at the beginning of the trail, so I will begin by reading John Milton’s Paradise Lost as well Dante’s Divine Comedy. Paradise Lost, the classic tale of the Satan’s attempt to win back heaven after man’s fall and his loss of grace before the Lord is often considered a pillar of European literate and is certainly the most influential work of the 17th century. The Divine Comedy, presents a slightly different perspective and style; its writer,Show MoreRelatedSymbolism Of Adam And Eve1373 Words   |  6 Pagesare the first people to be created by God in the Garden of Eden. God created Adam and then later Eve was made from Adam’s rib. Through clay, God molded a shape of a man, and into it, He breathed life. The mold slowly opened eyes and began to live. God called this mold Adam. After the creation of Adam, God made a beautiful garden for him to live. This garden God called it the Garden of Eden. The garden was made full of many wonderful things. The garden had beautiful flowers everywhere. Birds sang inRead MoreSymbolism Of Adam And Eve1135 Words   |  5 Pages Apple and Symbolism Name Institution Course Date Adam and Eve One of the creation myths describes Adam and Eve as the first human beings. The myth is found in the book of Genesis, which is the first book in the Bible. The Christian myth describes Adam and Eve as the origin of humanity. Adam was created by God from dust. Then after making Adam, God removed one of hisRead MoreAdam And Eve : The Myth Of Adam And Eve1127 Words   |  5 Pagesplaced them in the Garden of Eden. He gave them authority over all other creations and could eat all fruits in the garden except the tree at the center of the land. It was the trees whose fruits made those who eat understand good and evil. After creation, Adam and Eve never realized they were naked because they were innocent. One day, Eve was resting, and a serpent approached her, and within no time, the serpent tricks her, and she ate the fruit from the tree at the center of the Garden of Eden. She realizesRead MoreHeracles: The New Jesus Essay1280 Words   |  6 Pagestheir way onto much art through the ages that now are often open to interpretation since the artists are long passed. The vases image and text make it clear the setting of the depiction. The vases imagery is based in The Garden of The Hesperides, at the tree that bears golden apples. Surrounding the tree are Atlass daughters, the Hesperides, who are picking the forbidden fruit owned by Hera. The serpent in the tree is Ladon, sent by Hera to protect its fruits from the girls and any other interestedRead MoreSnow White And The Seven Dwarves1596 Words   |  7 PagesAn apple a day keeps the doctor away. Although in Snow White’s case, it might be: an apple a day brings a doctor her way. Children from all corners of the Earth have heard the story of Snow White or seen Disney’s movie Snow White and the Seven Dwarves. The story begins with the Evil Queen ordering a huntsman to take Snow White to the woods to have her killed. When he lets her live the Queen decides to murder Snow White herself by poisoning an apple. The Evil Queen revels when Snow White takes oneRead MoreA Study On Apple Tree856 Words   |  4 Pages[u]5. Apple Tree[/u] One of the best known fruits in the world is the apple. This round, palm sized fruit is produced by a deciduous tree Malas domestica, in the rose family which generally grows 6 to 12 feet tall when cultivated or as large as 39 feet when appearing in the wild. This tree is grown worldwide and believed to have originated in Central Asia. Apple trees can vary in size, becoming quite large if grown from trees or remaining small when grafted onto roots. This fruit is as variedRead MoreAdam And Eve : The Garden Of Eden1743 Words   |  7 Pagescreated two human beings to live in a Paradise on earth, called the Garden of Eden, although they had fell from that state it said to be in history that they began humanity, and the loss of innocence. In the story Adam and Eve were let to be living in the Garden of Eden, where God had created one of everything. He created many fruits and vegetables, animals, plants, and trees. It was first Adam’s job to take care and live in the Garden of Eden, till one day God saw that Adam was lonely so he took mattersRead MoreThe Garden Of Love By William Blake1420 Words   |  6 PagesIn William Blake’s poem, The Garden of Love, the speaker is trying to convey that life is in a constant state of inconsistency and that nothing can remain uniform. Blake uses religion in a negative light to convey that restriction on life, particularly love, corrupts life and prevents you from experiencing happiness. The main conflict presented in this poem is between the individual and religion. Blake uses religious symbols such as chapels, graves, and priests to show how religion can destroy theRead MoreEssay on Biblical Allegories in Billy Budd600 Words   |  3 PagesCertain 33) around the t ime of the Fall, The ground common to most discussion of Billy Budd is the assumption that the story is allegorical ... a reenactment of the Fall (Berthoff, Certain 32). The Fall refers to the Christian myth, that is, of the fall from innocence and the promise of redemption (Berthoff, Certain 33). Billy is described as being similar to Adam before the Fall (Reich173). Billy is connected to Adam mainly in that they both experience a fall from innocence; Billys innocenceRead MoreThe Female Character in the Epic Stories Paradise Lost and the Ramayana1555 Words   |  7 Pages The Ramayana and Paradise Lost hold stories of ancient times that tend to explain the existence of two different cultures in the present world. Milton, the author of ‘Paradise Lost,’ concerns himself with the Christian story of the ‘Fall of man’ while Valmiki, the author of The Ramayana, tries to bring out an explanation to the goals of human life. In this assignment, I would like to compare author’s use of two female characters in both The Ramayan and Paradise Lost as I try to

Secret Techniques for What Is a Conclusion Sentence Only the Pros Know About

Secret Techniques for What Is a Conclusion Sentence Only the Pros Know About How to begin a conclusion is just half of the offer. You may use a concluding sentence to state how you want to observe things change later on. Students should know how important it's to compose a concluding sentence that's effective in summarizing their point and provide their final point an effect. In such a situation, obtaining an attractive conclusion is entirely crucial. As a customer, you will want to be prepared to figure out regardless of whether the business has a great history. Therefore, acquiring a referee not only makes certain that the game runs smoothly, additionally, it gives the fans the opportunity to relish a captivating game. Thus a strong sentence at the start and the end is essential. Therefore, the collective effect of all of the green house gases increases temperature on the earth and provides rise to numerous dangerous troubles. Individuals are realizing well the growth in environmental warmth however never mind their activities that are stimulating the international warming to rise. A tiny rise in the degree of green house gases may hugely impact the worldwide warming. A small fluctuation in the level atmospheric carbon dioxide can cause high level significant influence on the international temperature. A concluding sentence ought to be an over view of the former discussion, not incorporate any new info. As you already know, a conclusion really isn't the part in which you offer new details about it. To nail down a great essay, you will need to get a firm conclusion. A conclusion stipulates some last judgments on the most important subject of the text and terminates a topic on a rational point. An effective conclusion is thorough and elaborative, it gives a crystal clear and robust idea regarding the entire text. Renewal expert positions are easily obtainable. Please don't respond if you can't finish by the deadline. Strategic planning on the opposite hand requires the strategic planning for the whole organization for a unit. Facts, Fiction and What Is a Conclusion Sentence This type of conclusion will look like it's been tacked on so as to fulfill the term count requirement, and it'll actually cause your getting a poorer grade than you would have. It is crucial to recognize that everyone doesn't have exactly the same learning style. When someone is homeless, they don't just lose their house they lose a great deal of different things too. He should be able to read your conclusion paragraph and pretty much know what the rest of your essay said without having to read it. When you aren't able to eat healthy, nutritious food there's a chance that you will need to visit the hospital to receive treated. Briefly discuss the matter or issues and attempt to enclose the ways you're able to adopt to fix them in future. The bodily consequences are getting more and more obvious and increasingly dangerous in the modern society. Many factors demonstrate that. The 30-Second Trick for What Is a Conclusion Sentence Overall, you should finish your essay with a large bang! If a guy or woman has previously had sex with another person, their marital intimacy is already affected. The attractiveness of narrative essays is that you're permitted to get personal whilst telling a story. Many, however, have argued that non-marriage sex is not so harmful. If for instance, you're writing a comparatively short, 5-page assignment, you may use any of the techniques described above. Keep in mind, the experiment you conduct ought to be designed in a manner it lets you check whether the outcomes of your experiment supports the hypothesis or not. The organization tha t's administering the TABE is going to have the details on test registration, place, cost and testing procedures. The TABE tests might be taken on the internet or via a conventional paper and pencil technique. Quite a few paragraphs are then combined to compose a report, an essay, or just a book. Exactly like other paragraphs, it ought to have a strong transition or topic sentence. Concluding sentences repeat the principal idea of your paragraph in various words. Writing a concluding sentence may not arrive as easily because you may think. Since you can see, how to begin a conclusion in an essay, research paper or any other academic assignment isn't precisely a precise science there are many methods to produce use of, and the result will mostly depend on you, as a paper writer. The last point to observe is the best way to compose a conclusion for an expository essay. Now, below are some common instructions on writing essay conclusions whom I've encountered before. Failing to realize it is utilised to close the last thoughts on a subject is a familiar mistake many writers make.

Carrefour free essay sample

Gomez, Xia Xia, Ray Chou, Sam Nora, Ivan Perkovic Professor Nicholas Imparato Final Memo Team 1 Van Ness Cohort Carrefour Managerial Issues Introduction Carrefour as of 2011 is the second largest retailer in the world when it is referred to its sales revenue, and is ranked third in the world when acknowledging the profit of this company. Carrefour is the largest retail hypermarket chain in the world, which has it’s headquartered in Boulogne Billancourt, France. Problem Statement Globalization today is the driving force behind many business endeavors. Company’s, in their never ending search for boosting the margins and increasing profits, have realized that one of the best ways to grow is to find new and unexplored markets. That is why over the past decades we have seen a rapid interconnection and interdependence of the economies of the world, meaning the companies of the world. Therefore, this is the very beginning of the many problems that Carrefour faces. In 1995, the company decided to enter the Chinese market. At the time it was immediately apparent that such a move is a risky decision simply because of the legislation, mandated by the Chinese government, that no foreign retailer can own more than 49% of the company, primarily meaning assets, when entering the Chinese market. Years later, China entered the WTO which has changed, but Carrefour’s problems were far deeper. In recent years Carrefour has suffered from rapidly declining market share, along with decrease in profit margin. Recently Carrefour has been faulted upon fixing prices and discriminating on products, which they sell. Different stores around China have promoted discounted prices in different outlets within the country at prices that were even higher than original prices, and stated these prices as being discounted for. Further, Carrefour participated in fraudulent activities that derived from the fact that the company was trying to create a close relationship with few suppliers by accepting bribes from them so that they can supply their outlet. The Carrefour stores within China suffer a high amount of profit on sales commissions and entrance fees than compared to its other retail competitors, which implies that the supplier has a tense relationship with the retailer. Further relevant problems include severe lack of keeping pace with the industrial standards, primarily in terms of retail technology and market entry operations, all which have taken their toll on the competitive edge of the company, and allowed Carrefour rivals to take over their marketplace in China as well as worldwide. Some critics attribute it to poor management, while some go even further and blame the culture for all the troubles. One thing is certain, Carrefour must undergo heavy restructuring or at least change its current operations if they wish to stay in the Chinese market, and for that matter, remain competitive in the world’s marketplace in general. Pestle Analysis In terms of political situation, the same communist party has ruled China for several decades now. Many issues can be found when using the PESTLE approach. Back in 1995, when Carrefour first entered the Chinese market, it was immediately apparent that such a move is a risky decision simply because of the legislation. In 1995, the government set out a policy, which stated that no foreign retailer could own more than 49% of the company, which primarily meant assets. In other words, this ultimately meant that Carrefour’s investment is not quite secure, because opening a company in China means acquiring and investing in assets while at the same time the company is not being the proprietor of the investment it is making. Additionally, the Chinese government seeks control of every business that lies within the country. Citizens have no freedom of speech to this day, and many entrepreneurs that work within this country say that running a business is similar. The government is attentive to every move the firm makes. This is one of the reasons why the government favors national companies to be in their market for they can force these companies to give them a higher rate of control of how the business is going to be run. Finally, to make matters more challenging, the Chinese government directly owns one of Carrefour’s main competitors. This means that the company must deal with a market where the government has the absolute power, in both, legislative and executive branches, while it is one of Carrefour’s direct competitors. In terms of economic factors, China is definitely a market that is worth entering and investing in. It counts for over a billion people and provides an opportunity for great success. But as any market that has so much promise, there are many places were a company can go wrong and fail to succeed in such a promising market. However, as mentioned recently this country is booming economically, and due to this has been receiving a higher rate of international companies that are in their industry. This has increased the acceptance of different cultures within this thriving republic. Nevertheless, China has many values that lie within the culture and business, which needs to be studied upon for the international firm to be accepted in China. Such cultural necessities that this country requires for all their businesses in order to succeed is trust. Customers need to trust the firm, and believe that the business is truly offering the highest most proficient product at a well reasonable price. As we can see, Carrefour did not seek to attain this verb from its clients, for it has not managed this international firm in the most proficient manner in one of the fastest growing countries in the world. One of Carrefour’s greatest errors that it made was by signing lease contracts to open stores within the nation, and not acquire property. Unlike all of their competitors, that all own the property and the land of their company, Carrefour never decided to make such an investment. Many reasons were behind this decision Carrefour had taken when first entering the Chinese market. Carrefour did not want to risk investing such a large sum of money when they could not own a share greater than 49% at the time, so this decision seemed way too risky. On the other hand, they thought that by leasing the retail space they would be able to turn their inventory and enjoy the extra benefits of having lowered costs. However, as we can now see, the opposite has occurred within this company. Carrefour signed a lease deal in 1995, contracting the retail space for 20 years (ending in 2015). The problem was with the fact that in those 20 years the price of real estate went soaring up. Carrefour in 1995, did not see this opportunity, and saw the risk of the interference of the government as a threat for them to own property and land within this nation. Do to the fact that close to one hundred percent of their retail stores are leased, technological innovations are highly lacking. As one can deduce, almost all retail giants within China offer and invest in the newest technological innovations for their clients. This is another category where Carrefour is having issues. The problem here is that Carrefour has yet to keep up with its competitors and introduce some new technology. Do to almost all of Carrefour’s retails being under a lease contract, hardly any innovations have been established within each retail outlet since 1995. The vast majority of Carrefour’s outlets even lack the basic technological innovation which most retail giants carry in all of their stores, self-checkouts. Hofstede Frameworks Analysis Carrefour entered one if not the most challenging markets when entering the Chinese Retail Industry in 1995. As we know China is a country, which has a very pungent history, which still lies at the heart of this vast growing economy. Currently China has the second largest economy that provides many opportunities to succeed and flourish. However, this market has many areas that when not studied upon carefully, will impose you from flourishing in this roaring economy. Though China does not dwell any longer with a communist dictatorship, there are many parts that lie in this culture that are rooted from having been dictated by one. The Chinese government seeks control over all retail stores and feels insecure when they lack control of an industry that is running through their economy. The Chinese government was never thrilled with Carrefour entering their market. Carrefour being one of the largest hypermarkets in the world, and has been seen as a threat ever since this industry has entered their chain of retail markets. Two reasons why Carrefour is seen as a threat is because it is an outsider and it has granted very limited access for the government to intervene within it. Under Hofstede’s five cultural dimensions, China is ranked eighty among power distance. The higher this number, the more the government is wanting to intervene within the companies and have a say of how it is to be run. This explains why China has been trying to convince Carrefour to hand over the operations within China to the local China Resources Group conglomerate; however they have yet to succeed in this proposition. Thinking beyond personal affections and more onto what is the best for the country as a whole is the mentality of the Chinese culture. China is referred to as a collectivist country within Hofstede’s perspective, which implies that they worry for the interest of the group, and not individualistically. Due to this when Carrefour has done many actions that has diminished its credibility and trust with their customers and government and has made shopping an unpleasant activity. Recent actions that have lead its customers to picturing Carrefour as this have been due to mismanagement. Carrefour has allowed each outlet to set their own prices for each of there products. Due to this they have made many of their customers think if they are being overpriced for a product, which they are buying. Lately stores within China have been temporarily closed due to the outlet selling expired food to their customers. This has entitled their customers to question upon the quality and price of the product, which they are consuming from this hypermarket. Instant change needs to be made within Carrefour for China’s citizens to start accepting this vast growing hypermarket within their culture. Chinese government has set many standards upon industries and stores so that it can avoid feeling threatened upon situations which the people do not have control under. They want to feel certain upon the market they are dealing with, and want to rely on good reputable and safe products which they, the customers, can rely and feel certain upon. Though since Carrefour has sold expired foods to their customers and have incremented prices, while stating that they are at a â€Å"discount rate†, different retail stores within the country have been fined over $100,000. Actions such as these have decreased uncertainty for Carrefour within the country. China under Hofstede’s perspective for uncertainty ranks China with a low 30. In the world of business China prioritizes trust as one of its most important standards. This is a fundamental key if one is to succeed in this fast growing economy. Though, Carrefour besides being an outsider has done the opposite of gaining trust within the Chinese industry. Carrefour, to begin with, is a relatively new company in the Chinese market. Besides, they have done many negative actions, which have led the Chinese citizens and government to come to question how long this vast retailing hypermarket will last in their industry. China aims at having a long-term relationship with industries that lie within their market, though due to recent activities that have taken place within this hypermarket, many are questioning how long they will last. Under Hofstede’s point of view, China is ranked extremely high in long-term orientation. With a ranking at 118, this implies that this country aims at long term relationships within their market. This culture bears with reliance and dependence, something that Carrefour has yet to demonstrate. Solutions Carrefour has been dealt with issues ever since entering this booming market. Though, Carrefour has been overflown with many managerial issues, which have been imposing it to succeed in this flourishing economy. Within the same country, different outlets are granted the freedom to sell their products at the price they desire. Though this has led Carrefour to commit many fraudulent activities that has steered different stores to be temporarily closed, and make customers loose faith for in this store. These activities though can be blamed at management for provoking such negative competition upon one outlet to another. Due to giving management so much freedom, management has done many activities with the intention to lower cost and increase revenue. Different outlets have accepted bribes from suppliers, sold expired products, and overpriced many of their merchandises. The solution to this, and to begin to change the image of this company in China is by centralizing power within the same country. Carrefour needs to remove the power each outlet has for determining its price for its products and set one price for each product within the same nation. This will remove price discrimination, and increase the customer’s contentment when he or she is shopping. If this policy were set, Carrefour would become a friendlier place for customers to shop. The customer would know that the product he or she is buying is a reliant merchandise, which is sold at a centralized price within all Carrefour’s within the same nation. A second problem this hypermarket is facing is one of its first actions that were placed when entering this market in 1995. As we may recall, in China the government had set a policy that foreign retailers could only run business in joint venture form and they couldn’t own more than 49% of share. This policy was set by the Chinese government to aid local businesses as a protectionism policy. Therefore, Carrefour was being forced to cooperate with other local businesses and because it has less than 49% of share, Carrefour was not willing to invest capital into long-term assets, such as land and technology. Although China hasn’t regulated the foreign retailers’ investment in 2005 because it joined World Trade Organization, Carrefour kept its ‘non-long-term’ strategic of not buying any land and paid their rent to keep their business. However, Carrefour is beginning to recognize that they should not extend their lease, which terminates for most of their stores in 2015, or they would need to pay an unreasonable high rent that is unreasonable for Carrefour to pay. We suggested that Carrefour should begin to buy property. The property, which would be bought, would be in the most booming cities within China. Also the most recent technology would be installed upon each new Carrefour outlet that would be opened. This would remove many threats this company has faced within this year in China. By investing in high technology within each outlet the risk of selling expired products would not be an issue. Updated technologies would be keeping track of Carrefour’s inventory and acknowledge to the employees when certain products are about to expire so that they can  be removed from the shelves to ensure that their customers are purchasing the highest quality of products. Though this might seem as a risky investment, Carrefour needs to change its image within this nation. Shopping in Carrefour needs to be acknowledged as a memorable and embracing activity. If Carrefour accomplishes the first two suggestions we have made, this hypermarket would begin to attain an important verb as we might recall, that i s needed to succeed in the Chinese market, trust. Customers would know that they are buying high quality products at a great price. Customers would not be probing as to whether the product, which they are purchasing, is at a higher cost than that of another Carrefour outlet, for all prices would be centralized. Carrefour would bring the highest technology to its customers while shopping. Self-checkouts would be enhanced within every new Carrefour, so that long lines would not diminish the satisfaction of shopping at Carrefour. Carrefour would change its imagine in the Chinese market and live up to its mission statement, â€Å"helping customers live a better quality of life†.

Junk Food free essay sample

I would like to extend my appreciation to the following people for further assistance and support in compiling this project: * My parent, Irene Anita for supporting me financially * The sample population for the needed information * Teachers and students of SSKMC for sharing their thoughts and ideas * My English teacher, Miss Dipna Kumar for her guidance and support in outlining the project. * Methodology The reason I chose this topic is because I found out that students are getting sick by eating junk food from the canteen and I have all the relevant information provided. The following methods are used in order collect enough information on the topic of my research work. Primary research Firstly, I distributed ten questionnaires to the students of SSKMC to get their views on the topic. They provided me with a lot of relevant information through which I was able to identify the possible effects, advantages and disadvantages. We will write a custom essay sample on Junk Food or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In addition, I also used my own knowledge and observations to complete this research project. Secondary research Information for the research was also gathered from other means. The school library was consulted. Many  people  try to avoid or limit such  food  in their diets, out of concerns that it is not healthy, despite the fact that numerous  food  manufacturers produce a range of products which could be considered  junk. According to (news Australia 2008) Nutritionists, doctors, and other health advocates often work to educate  people  about  junk  food, encouraging them to eat well balanced diets which contain a high proportion of healthy foods. Lollies, soft drink, potato chips, hot chips, ice cream, and hamburgers, hot dogs and other kinds of take away food are called junk food. Junk foods such as hamburgers, pizza, fried chicken and chips usually contain loads of saturated fats. Too much saturated fat in the diet will cause people to put on weight and get fat or obese (very fat). Being overweight is a risk to the health of the heart and can cause other diseases. Junk foods often have too much salt. Theres a lot of salt already in foods such as bread, breakfast cereals and biscuits and cakes. So people are getting more salt than they need when they eat junk food. Too much salt is unhealthy for the heart Junk food does have some of the good things that the body needs for good health. And the body needs some salt, fat and sugar for energy to burn while we work and play. However too much fat, sugar and salt is bad for our health and eating lots of junk food will overload your body with these things. It is probably OK to eat junk food sometimes! But people should look for foods that are low in fats and salt and sugar. In todays age of convenience, fast food needs no introduction. Everyone from a 2-year-old toddler to a 60-year-old grandpa seems to be enjoying it every chance they get. And why not? Its delicious, its filling, is really affordable, and readily available just any time of the day, being only a drive through phone call away. What more can you ask for when you are living life in the fast lane? Well, plenty â€Å" fast food is all good tasting, except that it is not nutritionally balanced and, therefore, unhealthy in the long run if consumed on a regular basis. Fast food is loaded with calories from refined sugar and fats (especially, the artery-clogging saturated and hydrogenated fats, which are repeatedly reheated to high temperatures for frying purposes). It is also very high in odium, coming from common salt and other additives. On top of all this, fast food is deficient in dietary  and essential micro-nutrients like vitamins and minerals. To make matters worse, heaps of fast food is normally guzzled down with gallons of sugar-rich colas which many fast-food restaurants serve free with food as an incentive. To make a long story short, all this results in pilin g up of unused empty calories in the body, which get stored as body fat till one day you look in the mirror and realize that your great figure has been replaced by this creature in the mirror. But thats not the end of the story; its just the beginning consuming too much fast food not only turns a handsome guy into an unsightly obese man and being physically inactive only adds to the problem of obesity. Not many people who love fast food are ready to acknowledge that obesity is not simply an eyesore it is a major risk factor for a large number of deadly diseases like hypertension, diabetes, high cholesterol, heart disease, and even many types of cancers. Recent scientific studies have shown that high-calorie foods rich in fats,  refined sugar  and salt could reconfigure the hormones in the body in such a way that they make you crave for such foods and always leave you asking for more. In other words, fast food is kind of addictive; you get hooked on to it and continue consuming it in an uncontrolled way in spite of knowing that it is Unhealthy. The more you consume, the more difficult it is for you to opt for  healthy foods. The situation is worse in case of children who from a very young age get hooked on fast food.

International Accounting Issues The WritePass Journal

International Accounting Issues 1. Executive Summary: International Accounting Issues 1. Executive Summary:2. Earning Management:2.1 Definitions of Earning Management:2.2 Motivations for Earning Management: To Show Growth Trends:Directors Bonuses:Manipulating Share Price:Financial Problems:Insider Trading: 3. Abuses of Earning Management and International Accounting Standards:3.1 Revenue Recognition (IAS 18):3.2 Unusual Assets ( IAS 16/38 )3.2 Profit Smoothing ( IAS 37 )3.3 Change in accounting Policy (IAS 8):3.5 Off Balance Sheet Financing (IAS 1):Conclusion and Recommendations:References:Related 1. Executive Summary: Due to the global business expansion, management opportunities have grown and enhanced each day and issues and abuses have occurred. Therefore, I will try to explore how Earning Management works within finance and, will relate it with the principles of accounting. According to the IASB, there are many ways escape and create opportunities. Throughout my study I will present how a total impact is made, by explaining the different accounting standards and by relating them to Earning Management. 2. Earning Management: Earning Management is the practice of producing financial accounts that suit a particular purpose without really showing the true and fair views. Sometimes the accountant might want to show profits which are favorable e.g. to get a bonus, and sometimes losses e.g. to pay less tax. At other times the accountant may wish to show a healthy balance sheet e.g. to get a bank loan, whereas at other times an unhealthy balance sheet e.g. before a management buy-out to get a bargain. Various types of definitions have been produced to explain Earning Management as a special form of ‘’design’’ rather than ‘’principled accounting’’. 2.1 Definitions of Earning Management: Earning management is also referred to as income smoothing, earnings management, earnings smoothing, financial engineering and cosmetic accounting. Definitions of earning management vary, and include the following: ‘Is any action on the part of management which affects reported income and which provides no true economic advantage to the organization and may in fact, in the long-term, be detrimental’. (Merchant and Rockness, 1994) ‘Involves the repetitive selection of accounting measurement or reporting rules in a particular pattern, the effect of which is to report a stream of income with a smaller variation from trend than would otherwise have appeared’.(Copeland, 1968) 2.2 Motivations for Earning Management: Why earning management comes into being? How can earning management come into being? In this part motivations of the appearance of creative accounting will be worked over. To Show Growth Trends: Generally companies prefer reporting steady trends of growth in profit rather than showing volatile profit with series of dramatic rises and falls. Making unnecessarily high provisions for liabilities and against asset values in good years is achieved so that the provisions can be reduced thereby improving reported profits in bad years. Directors Bonuses: In most cases, bonuses of the management of the company are based on profits, so the higher the profit the higher the bonus or, if a certain level of profit is achieved only then the bonus is payable. Directors and employees have an incentive to use earning management practices in an effort to maximize the bonuses received when such bonus schemes are tied to reported earnings. Manipulating Share Price: Creative accounting may help maintain or boost share price, both by reducing apparent levels of borrowing, making the company appear subjected to less risk, and by creating the appearance of a good profit trend. By doing so the company is able to raise capital from new share issues, offer their own shares in takeover bids and, resist takeover by other companies. Financial Problems:    The business needs additional financing; that is, it requires a loan or aspires one at a favorable rate. Normally, less risk perceived by the lender leads to lower interest rate charged. High reported earnings, high assets, low liabilities and high shareholder equity amounts accompanied by high earnings, convey the impression of improved credit quality as well as, high debt rating to a lender, or bond investor. As a result, creative accounting practices used to improve reported financial measures can lead to lower corporate borrowing costs. Insider Trading: If directors engage in insider dealing in the shares of company , they can then use earning management to delay the release of information for the market enhancing opportunities to benefit from inside knowledge. 3. Abuses of Earning Management and International Accounting Standards: In most cases where earning management is done, accounting policy choice and application simply fall within the range of flexibility inherent in international accounting standards, and GAAP. Whilst it can be argued that the manner in which the accounting policies is employed are largely a function of management judgment , in most cases this judgment results in the biasing of reported financial results and position in one direction or another. It presses the envelope of what is permitted under IAS and GAAP, although it remains within boundaries, and it is not fraudulent financial reporting. At some point, a line is crossed and accounting practices being employed move beyond boundaries of IAS and GAAP. Financial statements that result are not considered to provide a fair presentation of a subject company’s financial results and position once the line is crossed, and adjustments become necessary. Here are some common abuses and the particular international accounting standard. 3.1 Revenue Recognition (IAS 18): Faced with the slow growth, a company may overstate operating revenues by recognizing them too early .For example if item issued to distributers on a ‘’sale or return’’ basis are recorded as sales (even though they may be returned) this will inflate sales and profits. Since the sales have not yet been paid for, this will also increase the receivable figure in balance sheet. The increased receivable figures (longer debt collection period) is one way that analysts may be able to spot this kind of manipulation. The receivable figure tends to increase over time until the manipulation is discovered. Other examples include holding the books open and continuing to record shipments that clearly belong in subsequent periods and recording sales without the shipment of goods.If reported profit is significantly higher than the operating cash flow for the period, this may be another indicator that profits are being overstated. Sybase’s shares dropped an additional 20% when the company reported improper practices at the Japanese subsidiary, which Sybase said included booking revenue for purported sales that were accompanied by side letters allowing customers to return software later without penalty. The accounting standards dealing with this (principally IAS 18) has prescribed the criteria to decide when revenue should be recognized: In   case of goods,   that ownership has genuinely been transferred; that the economic benefits and risks of ownership lie with the buyer. The revenue that seller gains must be measurable. The costs of supplying the goods or services can be measured. It is probable that the revenue will be received. The completion stage of partially completed contract of services can be determined. According to IAS 18, the notes to the accounts should explain the revenue recognition policy. Although new rules and regulations imposed by IASB and other accounting bodies have improved the situation, revenues remain one of the most easily manipulated numbers in the accounts. 3.2 Unusual Assets ( IAS 16/38 ) Capitalizing expenditure involves posting transactions to the fixed assets in the Balance Sheet rather than the expenditure section in the Profit Loss or by amortizing capitalized amounts over extended periods. If the true and fair view would be to post it to the expenses then to post it to fixed assets (i.e. to capitalize it) could be classed as earning management  .Result of this would be that both the profits and asset values will be inflated. In the case of WorldCom, a large us telecommunication business, it was alleged that operating profits had been overstated by treating certain operating expenses, such as basic network maintenance, as capital expenditure during 2001 and 2002.To correct this overstatement ,net profit had to be reduced by $ 3.8 billion. Under IAS 16,costs such as servicing should be treated as an expense and should be recognized in the income statement. Subsequent expenditure should be capitalized only if it results in an enhancement of economic benefit beyond those previously recognized. A common charge seen at the time of the combination of technology firms is a charge for purchased in-process research and development. As the name suggests, purchased in process RD is an unfinished RD effort that is acquired from another firm. It might be an unfinished clinical study on the efficacy of a new drug or an unfinished prototype of a new electronics product. According to IAS 38, if the acquired RD has an alternative future use beyond a current research and development project, the expended amount should be capitalized. Capitalization also would be appropriate for purchased in process software development, a form of RD, if the software project has reached technological feasibility. 3.2 Profit Smoothing ( IAS 37 ) Income smoothing refers more specifically to the preference of reporting steadily rising profits. A form of earnings management designed to remove peaks and valleys from a normal earnings series, including steps to reduce and â€Å"store† profits during good years for use during slower years. For example, deliberately not disclosing a contingent liability, or significant going concern problems, in the notes to the financial statements means that the disclosures required (under IAS 37 and IAS 1 respectively) have intentionally not been made. From the preceding examples, it can be seen readily why earnings management is also known as income or profit smoothing. It is because the practice of earnings management often is designed to produce a smoother earnings stream, one that suggests a lower level of earnings uncertainty and risk. Earnings at General Electric Co. (GE) have grown steadily for decades. It is tough to expect such a smooth and growing earnings stream. Certainly the diverse nature of the company’s product and service mix provides a diversification effect that yields a more stable earnings stream. Beyond its product and service diversification, however, the company has in the past demonstrated a willingness to take steps that appear to manage its earnings to a smoother series. Analysts, noted that GE is â€Å"certainly a relatively aggressive practitioner of earnings management.† Sometimes   in a bad year a company may decide to write-down assets in a wholesale fashion. Earnings expectations have not been met. The implicit view is that there will be no additional penalties for making the year even worse. By writing down assets now, taking a â€Å"big bath,† as it is called- the balance sheet can be cleaned up and made particularly conservative. As such, there will be fewer expenses to serve as a drag on earnings in future years. 3.3 Change in accounting Policy (IAS 8): Another way of earning management is through a firm’s selection of the accounting policies it employs in the preparation of its financial statements or in the manner in which those accounting policies are applied. The companies involved are simply using available flexibility in accounting principles. It does not mean that the applicable financial reporting framework has not been followed. It may be that the manipulation of published figures is the result of selecting an accounting policy which is allowed under the financial reporting framework, but which does not reflect economic reality. For example, changing the estimated life of a non-current asset is allowed under financial reporting standards, but if it is done purely to manipulate the depreciation charge (and therefore earnings), then it becomes an example of earnings management. IASB in international accounting standard 8 has prescribed the criteria for selecting and changing accounting policies together with the disclosure and accounting treatment of changes in a reporting entity’s accounting policies, accounting estimates and corrections of errors. An enterprise may voluntarily change the accounting policy only if believes that the change will improve the presentation of the financial statements. An enterprise discloses any change in accounting policy that has a material effect in the current period or is reasonably expected to have a material effect in later periods. It should also disclose, to the extent ascertainable, the amount by which any item in the financial statements is affected by a change that has a material effect in the current period. Where the enterprise is unable to ascertain the amount with reasonable efforts, the fact should be disclosed. Entities must adopt consistent accounting policies for similar transactions unless an IFRS/IAS requires a more specific policy to be adopted. Entities are only allowed to change an accounting policy if it is required by an IFRS or IAS; or, it results in financial statements providing more reliable and relevant information about the effects of transactions on the entity’s financial position, performance or cash flows. 3.5 Off Balance Sheet Financing (IAS 1): â€Å"Off balance sheet financing† is when debt financing is not shown on the face of the balance sheet. This allows a company to borrow without calculations being affected of measures of indebtedness such as gearing.   Motives for this may be to mislead investors and remain within the terms of debt covenants. It may also sometimes be a side effect of the method for raising capital chosen therefore, it is probably best to be suspicious of the motives for raising debt in a manner that is not visible to investors. As standards have caught up with loopholes that allowed off balance sheet financing. The scope for off balance sheet financing has reduced over the years which in the past have included leasing and borrowing through special purpose vehicles. Conclusion and Recommendations: It is a difficult task for the regulators to cope with earning management. They need to update the rules to control earning management on one hand, allow flexibility and promote the culture of voluntary disclosure on the other hand. The danger of over regulation is that companies will assume it is the regulators’ responsibilities to ensure transparency rather than their own. By a mixture of regulations aimed at special abuses and more fundamental accounting and auditing standards that require the application of the spirit of the law rather than merely the letter, regulators have been successful in eradicating many of these practice. It is to be stated that the impact of creative and fraudulent accounting can be reduced by streamlining the accounting and auditing system and more effective corporate governance. Earning management can be reduced by: 1. Introduction of forensic accounting for white collar fraud detection and fraud prevention; 2. Minimizing the alternative choices of accounting treatment in accounting standards; 3. Enhancing the quality of corporate governance; 4. Amending Companies Act; 5. Enforcing strong regulation, and 6. Increasing the effectiveness of audit. References:

Conjunctive Adverbs vs. Adverbs

Conjunctive Adverbs vs. Adverbs Conjunctive Adverbs vs. Adverbs Conjunctive Adverbs vs. Adverbs By Mark Nichol A conjunctive adverb is an adverb that has been authorized to perform the function of a conjunction, which simply means that it links one part of a sentence with another. (Standard conjunctions consist of the phrase and clause connectors for, and, nor, but, or, yet, and so, acronymized in that order as the mnemonic FANBOYS.) However, they are not pure conjunctions, as the FANBOYS words are, and in this role they cannot follow a simple comma; this error is called is a comma splice. Instead, as the examples below demonstrate, conjunctive adverbs- words such as however, otherwise, thus, meanwhile, and hence, when used to express addition, apposition, concession, contrast, reinforcement, result, summary, or time- signal the beginning of an independent clause and must be preceded by a semicolon and followed by a comma. (Alternatively, conjunctive adverbs may appear parenthetically in the middle of the independent clause or may begin or interrupt a separate sentence.) Each use of a conjunctive adverb below is contrasted with the use of the same word as a simple adverb. Notice that when a word performs the latter function, a semicolon is unnecessary before it (though a comma might be required there to separate two clauses), and no comma must follow it. However Adverbial conjunction: â€Å"Jones was released last Friday after posting $100,000 bail; however, it was unclear who paid for his release.† Adverb: â€Å"For your sake, however much I abhor that actor, I will go see the movie.† Otherwise Adverbial conjunction: â€Å"The settlements are an acknowledgment that our business model is sound; otherwise, we would not have agreed to the terms.† Adverb: â€Å"The memory troubled him through the otherwise pleasant afternoon.† Thus Adverbial conjunction: â€Å"Margins on manufacturing and other businesses have become razor thin; thus, companies must undertake careful analysis of profitability for products and services on a real-time or near real-time basis.† Adverb: â€Å"The enemy struck, and Smith took the bait, thus weakening the left flank of his division.† Meanwhile Adverbial conjunction: â€Å"Some indicated that they would not respond to the question; meanwhile, others gave their thoughts.† Adverb: â€Å"That’s a good idea for the long term, but meanwhile, we have to address the immediate problem.† Hence Adverbial conjunction: â€Å"We were preoccupied by the sound of the breaking glass; hence, it is quite possible that somebody planted the gun without being noticed.† Adverb: â€Å"Not too many years hence, the average reader won’t ever have seen a card catalog.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar 101 category, check our popular posts, or choose a related post below:12 Greek Words You Should KnowConfusing "Passed" with "Past"5 Keys to Better Sentence Flow

'Poetry exists to disrupt habitual perception' Essay

'Poetry exists to disrupt habitual perception' - Essay Example Jonathan Swift an Anglo-Irish poet of the eighteenth century, is considered a skilled satirist whose most famous work would be Gulliver’s Travels, a novel that which satires human nature and political struggle. Considered to be his best poem and perhaps his best work, â€Å"A Description of a City Shower† is a commentary on urban life and the way that life in a city can be inauthentic and artificial. The poem is constructed with lines in a loose version of iambic pentameter, in heroic couplets. It can be said that the poem evokes that feeling of ’shared experience’ as those portrayed are collectively together and captured in the event of a storm. However, the other shared experience that is just past The subjects of his words are treated with wit and social relevance. The poem is filled with small references some of which may not be immediately revealed, but on repeated readings the joyful mockery has extraordinary appeal. At one point within the poem a direct jab is taken towards the political parties who forever argue and accomplish little in the process. Swift says, â€Å"Triumphant Tories, and desponding Whigs, forget their feuds, and join to save their wigs.†[1]. In one quick stab of wit, Swift suggests that in this moment of rain, the Tories and the Whigs finally have a common element in their experience. The rain may destroy their wigs. In this manner, he reduces the members of these groups to a common element of humanity. With skill and a great, quiet power, Swift is able to reduce his subjects and require humility as they must step off of their pedestal for a moment - all disguised within a cleverly crafted rambling of the story of a rain shower. Louis MacNeice‘s, another Irish poet, wrote â€Å"London Rain† (1941) which also speaks of a rain shower. MacNeice’s work wasn’t intended to have quite the wit of Swift’s work, however his thoughtful and

Letter of Intent for college admission Essay Example | Topics and Well Written Essays - 250 words

Letter of Intent for college admission - Essay Example I will gain enough knowhow on how to integrate technology into the teaching process, assess the school environment, and make relevant recommendations towards improvement relying on successful research studies. The program will equally enable me to create a safer and positive learning, environment that foster performance. Moreover, the Concordia’s M.Ed. Program will accord me leadership skills that will enhance my teaching practice. Indeed, the inclusion of leadership aspect in this program will mould me personally and professionally. Actually, for me this is the right time to pursue my Masters degree.  This is because am readily available to study and I have considerably completed the credential program and attained the advanced course work and capstone experience which are the requirements to admission in this program. More so, I have chosen the Concordia’s M.Ed. Program in my pursuit to attaining a Master in Education degree in Environmental Education because of its flexibility, its availability online, and the short time it takes to complete the full program. Indeed, the one year it takes to complete the degree motivates me. Additionally, the inclusion of leadership lessons in the program and the fact that the program is available throughout the year motivated me to choose the Concordia’s M.Ed.

Early Childhood Education and Childcare Essay Example for Free

Early Childhood Education and Childcare Essay Summary â€Å"Why Universal Childcare? † is a great title for an article such as this one. The question enters the reader into a vast pool of potential answers to the question. First off, what does universal childcare mean? For me, I believe that universal childcare means all around childcare, not only in a general sense, but all over the map childcare. Most people don’t see a problem with childcare in Canada, but it seems as if there are some issues pertaining to the system of childcare in Canada. â€Å"In a country of close to five million children of 0-12 years of age, Canada now has fewer than 900,000 regulated childcare spaces. The percentage of children for whom a space is available increased only to 17. 5 percent about a 10 percent increase over the past fifteen years†. (Prentice, 2009, p. 1). A frequent problem most organizations/programs run into is often funding the programs. Without funding, the programs usually suffer and do not meet the maximum amount of care and quality that it should be able to meet. Along with this, the childhood educators/childcare providers may be undertrained. â€Å"The quality of the care is frequently troubling: limited public financing forces programs to operate as cheaply as possible, and requirements for programs are low. The early childhood educators who provide the care are underpaid and often undertrained. Overall, Canada’s early childhood education and care situation suffers from chronic neglect. † (Prentice, 2009, p. 1). Another reason why this situation may come across as shocking to most people, is because Canada is an extremely wealthy country, so you could expect Canada to have a very strong childcare programs. Childcare programs are always changing, they have changed drastically in the last few years, most programs are now looking for ways to interpret ways of learning and more social support for children. â€Å"ECEC (Early Childcare Education and Care) is about an integrated and coherent approach to policy. It is about providing care that includes all children and all children regardless of employment or socio-economic status. † (Prentice, 2009, p. 4). Integrating social support and learning into these childcare programs will expand the knowledge and adaptability of children when entering their later childhood educations. The history of childcare helps explain why today childcare programs are poorly put together. â€Å"The origins of childcare were in philanthropy and benevolence. From the mid- nineteenth century to the middle of the twentieth century, most of what we know today as childcare programs were provided by educational, philanthropic, or religious organizations, often led by prominent women. † (Prentice, 2009, p. 71). Women were the ones who normally ran the childcare centers, but as we see today, women are entering the paid workforce. The governments did not play a role back then, hence they did not play a part in the responsibility. Today, we count on the government to help fund and organize these programs, which is still a  developing task. After World War II, the federal government stopped funding childcare. This lead out into outbursts which lead to : The Day of Nurseries Act, which became Canada’s first provincial legislation. This lead to the number of childcare programs expanding. We saw a leading change in childcare happen in 2006, when the Harper Conservatives made childcare one of their five leading promises. â€Å"In the 2006 election the Harper Conservatives made childcare one of their five leading promises†. (Prentice, 2009, p. 84. ). Unfortunately, what was promised to parents never happened. Childcare disappeared in importance. How were parents supposed to trust anyone with their ‘childcare money’? â€Å"Following the cancellation of the national childcare plan, childcare space expansion showed the smallest increase in regulated child care in some years: an increase of only 26,661 spaces since 2006. † (Prentice, 2009, p. 86). The author is trying to show the reader the importance of history, and how the little things contribute to how childcare as a whole has developed over the years. Also, the importance of funding programs for childcare.

The Pardoner as Symbol in Geoffrey Chaucer’s Canterbury Tales Essay

The Pardoner as Symbol for the Pilgrims’ Unattainable Goals in Geoffrey Chaucer’s The Canterbury Tales Geoffrey Chaucer’s work, The Canterbury Tales, paints a portrait of medieval life through the voices and stories of a wide variety of speakers. The people on the Pilgrimage tell their stories for a wide range of reasons. Each Tale is told in order to accomplish two things. The Tales provoke their audience as much as they are a kind of self-reflection. These reactions range from humor, to extreme anger, to open admiration. Each story is symbolic for a meaning above the actual plot of the narrative itself. The theme of social and moral balance is one theme which ties every character and Tale together. The character of the Pardoner exemplifies this ideal. By embodying imagery of balance in his character and in his story, the Pardoner becomes a symbol for the Pilgrims’ unattainable goal of spiritual and moral balance. All the characters in The Canterbury Tales are on a pilgrimage. Their physical journey takes them to the cathedral at Canterbury, to visit the shrine of a former archbishop, Thomas a Becket. When their stories are looked at allegorically, the pilgrimage takes on a new meaning. Beyond a physical journey, these Pilgrims engage their minds and thoughts upon a symbolic journey. The subjects of their stories vary widely, but common to all is the desire for self-knowledge and understanding. The Knight’s Tale, with its emphasis on courtly love and chivalric ideals, is a portrayal of the changes happening within the higher classes of medieval English society. The drunken Miller shows his anger towards the aristocracy by telling a parody of the Knight’s Tale. The Pardoner’s Tale tells the story of three young men who wa... ...omes a way of reconciling the unbalanced portions of human experience in order to promote growth in the face of sin and death. Works Cited and Consulted Ames, Ruth M. God’s Plenty Chaucer’s Christian Humanism. Loyola University Press: Chicago, 1984. Chaucer, Geoffrey. "The Pardoner’s Tale." The Canterbury Tales: Nine Tales and the General Prologue. Ed. V.A. Kolve. New York: W. W. Norton & Company, 1989. Colby, Elbridge. Chaucer’s Christian Morality. The Bruce Publishing Company: Milwaukee, 1936. Ellis, Roger. Patterns of Religious Narrative in the Canterbury Tales. Banes & Noble: Totowa, 1986. Patterson, Lee. "Redemption in Chaucer's Pardoner’s Tale.† Journal of Medieval and Early Modern Studies. Durham; Fall 2001. 507-560 Reiff, Raychel Haugrud. â€Å"Chaucer’s The Pardoner’s Tale.† The Explicator. Washington, Summer 1999. 855-58

Evolutionary Psychology

Evolutionary psychologists view human behavior and psychological traits as a result of evolutionary adaptation in response to reproductive needs – much like the concept of natural selection applied to reproduction, or sexual selection. Drawing from this perspective, evolutionary psychologists and professionals seek to explain the differences between male and female dating and mating rituals and sexual attitudes and how they have evolved throughout the centuries.For example, researchers employ the evolutionary perspective to discuss the differences in male and female promiscuity, aggressiveness, dominance, dating patterns, and the development of sexual attitudes – differences which seem to become less apparent in modern times than the more traditional sexual values expressed throughout history. Evolutionary psychologists would propose that differences between male and female promiscuity are a result of the evolving need to ensure reproduction.While traditional female sex ual attitudes and values are evolving and females are increasingly becoming more comfortable in expressing sexual aggression or dominance in modern times, these traditional differences may be explained from the standpoint of adaptation to reproductive demands as well. Women are more limited in reproductive opportunity than men, having a limited number of eggs and a limited amount of time in which to reproduce optimally, while men have a much more unlimited reproductive opportunity with hundreds of thousands of available sperm and a many more reproductively-viable years than women.Evolutionary psychologists would propose that the differences in sexual attitudes and behaviors among men and women are directly attributable to these reproductive differences as evidenced by the innate desire of men for sexual promiscuity, as compared to the highly selective manner of reproductive behavior among women.While the evolution of social attitudes towards female sexuality has produced an acceptan ce of evolving sexual behavior among women, evolutionary professionals propose that the innate differences between men and women with regard to parenting style, romantic behavior, preferences in sexual partners, and the extent to which looks and personality play a role in mating selection, are a result of evolutionary adaptations.Evolutionary psychology would propose that male and female sexual behavior is centered on the innate need to optimize reproductive opportunity – men being visually stimulated and aggressive in order to ensure a fertile mate and reproductive opportunity, while women express nurturance and attraction towards partners who can provide, ensuring survival of the family unit. These sexual and mating differences, according to evolutionary psychology, ensure the passing on of ones’ genes.

Adderall – Essay

Police use Taser on 10-year-old at school career day, lawsuit alleges By  Ron Recinto  |  The Lookout  Ã¢â‚¬â€œÃ‚  11 hrs ago An Albuquerque, N. M. , police officer stunned a 10-year-old boy with a Taser after he refused to wash the officer's car. Officer Christopher Webb was visiting the boy's elementary school for a career day on May 4 when the incident occurred. During the presentation, Webb asked a group of students if they wanted to wash his patrol car. When the boy, identified as R. D. jokingly refused, Webb pointed the stun gun at him and said, â€Å"Let me show you what happens to people who do not listen to the police. † Then R.D. , who weighs about 100 pounds, was hit in the chest with two barbs and 50,000 volts of electricity. Webb  told the Albuquerque Journal  the Taser was accidentally discharged. The boy blacked out. The officer removed the barbs, which left marks that â€Å"looked like cigarette burns† on R. D. ‘s chest, the lawsuit all eges. The lawsuit claims Webb acted in a â€Å"reckless manner. † R. D. , who now suffers from post-traumatic stress disorder, has â€Å"woken up in the middle of the night holding his chest, afraid he is never going to wake up again. Webb was suspended for three days without pay, the Albuquerque Journal reports.He did not return calls from the newspaper seeking a comment. * My personal opinion on this is that this cop, however the situation he might have found himself, had no right to tell that little boy that. He might have been just joking but after that little incident kids are going to be afraid of cops. Which is a growing issue since everyone puts a bad image on cops. For example a little kid does something wrong and his mother tells him I’m going to tell the cops to come and get you. They grow up thinking cops are bad when in reality they’re there to help us. How are those kids going to feel about cops now?These types of reckless people are the ones who affect the image of a good organization. * This is world related in that these types of incidents†¦well I suppose I already answered that in my first answer and this has really been all over the world people are scared of the police when they shouldn’t be. * This relates to me because I remember how my parents would tell me things that if I was bad the police would take me to jail. Obviously this was never true but I thought for the longest time that cops were bad but I grew out of it. The man who sued his wife for birthing an ugly baby By  The Week's Editorial Staff  |  The Week  Ã¢â‚¬â€œÃ‚  16 hrs agoApparently in  China, bad genes are grounds for divorce — and six-figure fines The story starts out conventionally enough:  Feng, a resident of  northern China, met and married a beautiful woman, and they had a baby girl. Feng was â€Å"so sure of his own good looks, so crushed by the wrinkly ugly mess that was handed to him in a swaddle, that he deci ded to sue his wife because the awful looking baby was totally her fault, He won. the wife came clean on her little secret: Before they had met, she had undergone about $100,000 worth of cosmetic surgery in South Korea. â€Å"Our daughter was incredibly ugly, to the point where it horrified me. A judge agreed, and ordered the wife to fork over $120,000. The wife obviously has to pay a huge amount of money, and got publicly humiliated in the process, but at least she's free of an obviously odious husband. * My personal opinion about this article is that if looks is all he cared about then be glad that you are getting a divorce. But it’s too bad that she had to go through all of this to find out what a total self-absorbed jerk her husband is. * This relates to the world in the sense that it’s been proved that beauty all over the world has been taken a bit too far.People go to extremes to look beautiful or what is now a day’s considered beautiful. They put high st andards and expectations on beauty and end up disappointed on the reality. All the magazines and posters and any propaganda shows a fake image of what the people look like. * This relates to me because well not to me but I knew a couple who broke up because the girl really let go of herself and the guy broke up with her. Sad but true, if someone likes you they’re going to like you the way you are. http://news. yahoo. com/man-sued-wife-birthing-ugly-baby-110500995. htmlSCIENTISTS IN WALES HAVE BEEN SEWING KITTENS' EYES SHUT By  Matt Shea It seems that Cardiff University have been going to extreme lengths to rebuff the old stereotype that the Welsh love  animals more than the Scottish love violence. Their tactic? Conducting a series of experiments in which they sew kitten's eyes shut from birth. It turns out that they weren't just doing it for a bit of horribly sadistic fun (who knew? ). Instead,  the research is being used to develop a cure for amblyopic—or lazy e ye—which impairs the vision of the world’s population and is really distracting when you're trying to have a conversation with someone who has it. Hello, you monster. What exactly is the goal of this gruesome experiment? Lazy eye affects two to four percent of all children and leads to extremely poor vision, or even clinical blindness in one eye. To date, no treatment is available to restore normal vision in an amblyopic eye after the age of around eight years old, which is the end of the critical period of visual brain development. * Is there not a way to deprive their sight without sewing their eyes shut? No.The research was done under anesthetic without causing undue distress or discomfort, to the same standard as it would be done by vets, who frequently carry out the same procedure as therapy for eye conditions in cats and dogs. * What happens to the kittens afterwards? As required by the terms of the Home Office license, the cats were humanely killed at the end of the experiment. By  Matt Shea 15 hours agoTags:  Kittens,  cats,  Cardiff University,  eyes,  eyes sewn shut,  Amblyopia http://www. vice. com/read/scientists-at-cardiff-university-have-been-sewing-kittens-eyes-shut? utm_source=vicefbus

Outbreak the Movie eassy essays

Outbreak the Movie eassy essays OUTBREAK and the IMMUNE SYSTEM essay The movie OUTBREAK starring Dustin Hoffman, Rene Russo, and Cuba Gooding jr. incorporates many of the biological concepts discussed in class this year. OUTBREAK involves concepts we have learned such as: Viruses and Bacteria, Human Genetics, Evolution and Mutation, and overall the Immune System of the human body. OUTBREAK was the idea that a virus from Africa called Mutoba whose host was a monkey traveled to America and infection of this deadly disease quickly spread because of the virus Evolving/Mutating from a virus that is only spread by contact to an airborne virus. The virus was first discovered in 1967 in a small village in Zaire that was only a spread by contact. The virus was brought to the camp by a couple of men that sent out to build roads in the jungle then they came back to the village and drank from the well, from there all the people from the village drank form the well and by the time they found the source of the disease it was too late. However, the virus that infested Cedar Creek was first spread by contact because of a monkey that was smuggled from Africa to a pet store to be sold. However, after the monkey infected people the virus mutated and then became contagious by air. The protein coat around the virus changed allowing it to survive in the air. A protein coat prot ects the virus inside from dying as soon as it hits the air. It is shown that the protein coat changed in the movie by a picture comparing the two viruses from 1967 to the present virus in Cedar Creek. The present day virus has a sharp box like structure surrounding it that helps it survive in the air longer. The Mutoba virus kills by first infecting a single cell then replicating itself millions of times before killing the cell and moving on until there is no more cells left to kill and your insides basically melt from all the cells being destroyed. People show symptoms of the virus in abo...

American Revolution - Treaty of Alliance (1778)

American Revolution - Treaty of Alliance (1778) The Treaty of Alliance (1778) between the United State and France was signed February 6, 1778. Concluded between the government of King Louis XVI and the Second Continental Congress, the treaty proved critical to the United States winning its independence from Great Britain. Intended as a defensive alliance, it saw France provide both supplies and troops to the Americans while also mounting campaigns against other British colonies. The alliance continued after the American Revolution but effectively ended with the start of the French Revolution in 1789. Relations between the two nations deteriorated in the 1790s and led to the undeclared Quasi-War. This conflict was ended by the Treaty of Mortefontaine in 1800 which also formally terminated the 1778 Treaty of Alliance. Background As the American Revolution progressed, it became obvious to the Continental Congress that foreign aid and alliances would be necessary to achieve victory. In the wake of the Declaration of Independence in July 1776, a template was created for potential commercial treaties with France and Spain. Based on the ideals of free and reciprocal trade, this Model Treaty was approved by Congress on September 17, 1776. The following day, Congress appointed a group of commissioners, led by Benjamin Franklin, and dispatched them to France to negotiate an agreement. It was thought that France would prove a likely ally as it had been seeking revenge for its defeat in the Seven Years War thirteen years earlier. While not initially tasked with requesting direct military assistance, the commission received orders instructing it to seek most favored nation trading status as well as military aid and supplies. Additionally, they were to reassure Spanish officials in Paris that the colonies had no designs on Spanish lands in the Americas.   Treaty of Alliance (1778) Conflict: American Revolution (1775-1783)Nations Involved: United States and FranceSigned: February 6, 1778Ended: September 30, 1800 by the Treaty of MortefontaineEffects: The alliance with France proved critical to the United States winning its independence from Great Britain. FReception in France Pleased with the Declaration of Independence and the recent American victory at the Siege of Boston, the French Foreign Minister, Comte de Vergennes, was initially in support of a full alliance with the rebelling colonies. This quickly cooled following General George Washingtons defeat at Long Island, the loss of New York City, and subsequent losses at White Plains and Fort Washington that summer and fall. Arriving in Paris, Franklin was warmly received by the French aristocracy and became popular in influential social circles. Seen as a representative of republican simplicity and honesty, Franklin worked to bolster the American cause behind the scenes. Benjamin Franklin in Paris. Public Domain Aid to the Americans Franklins arrival was noted by the government of King Louis XVI, but despite the kings interest in assisting the Americans, the countrys financial and diplomatic situations precluded providing outright military aid. An effective diplomat, Franklin was able to work through back channels to open a stream of covert aid from France to America, as well as began recruiting officers, such as the Marquis de Lafayette and Baron Friedrich Wilhelm von Steuben. He also succeeded in obtaining critical loans to aid in financing the war effort. Despite French reservations, talks regarding an alliance progressed. The French Convinced Vacillating over an alliance with the Americans, Vergennes spent much of 1777 working to secure an alliance with Spain. In doing so, he eased Spains concerns over American intentions regarding Spanish lands in the Americas. Following the American victory at the Battle of Saratoga in the fall of 1777, and concerned about secret British peace overtures to the Americans, Vergennes and Louis XVI elected to forego waiting for Spanish support and offered Franklin an official military alliance. Surrender of Burgoyne at Saratoga by John Trumbull. Photograph Courtesy of the Architect of the Capitol The Treaty of Alliance (1778) Meeting at the Hotel de Crillon on February 6, 1778, Franklin, along with fellow commissioners Silas Deane and Arthur Lee signed the treaty for the United States while France was represented by Conrad Alexandre Gà ©rard de Rayneval. In addition, the men signed the Franco-American Treaty of Amity and Commerce which was largely based on the Model Treaty. The Treaty of Alliance (1778) was a defensive agreement stating that France would ally with the United States if the former went to war with Britain. In the case of war, the two nations would work together to defeat the common foe. The treaty also set forth land claims for after the conflict and essentially granted the United States all territory conquered in North America while France would retain those lands and islands captured in the Caribbean and Gulf of Mexico. In regard to ending the conflict, the treaty dictated that neither side would make peace without the consent of the other and that the United States independence would be recognized by Britain. An article was also included stipulating that additional nations may join the alliance in the hope that Spain would enter the war. Effects of the Treaty On March 13, 1778, the French government informed London that they had formally recognized the independence of the United States and had concluded the Treaties of Alliance and Amity and Commerce. Four days later, Britain declared war on France formally activating the alliance. Spain would enter the war in June 1779 after concluding the Treaty of Aranjuez with France. The entry of France into the war proved a key turning point in the conflict. French arms and supplies began to flow across the Atlantic to the Americans. In addition, the threat posed by the French military forced Britain to redeploy forces from North America to defend other parts of the empire including critical economic colonies in the West Indies. As a result, the scope of British action in North America was limited. Though initial Franco-American operations at Newport, RI and Savannah, GA proved unsuccessful, the arrival of a French army in 1780, led by Comte de Rochambeau, would prove key to the wars final campaign. Supported by Rear Admiral Comte de Grasses French fleet which defeated the British at the Battle of the Chesapeake, Washington and Rochambeau moved south from New York in September 1781. Surrender of Cornwallis at Yorktown by John Trumbull. Photograph Courtesy of the US Government Cornering the British army of Major General Lord Charles Cornwallis, they defeated him at the Battle of Yorktown in September-October 1781. Cornwallis surrender effectively ended the fighting in North America. During 1782, relations between the allies became strained as the British began pressing for peace. Though largely negotiating independently, the Americans concluded the Treaty of Paris in 1783 which ended the war between Britain and the United States. In accordance with the Treaty of Alliance, this peace agreement was first reviewed and approved by the French. Nullification of the Alliance With the end of the war, people in the United States began to question the duration of the treaty as no end date to the alliance was stipulated. While some, such as Secretary of the Treasury Alexander Hamilton, believed that the outbreak of the French Revolution in 1789 ended the agreement, others, such as Secretary of State Thomas Jefferson, believed that it remained in effect. With the execution of Louis XVI in 1793, most European leaders agreed that treaties with France were null and void. Despite this, Jefferson believed the treaty to be valid and was backed by President Washington. As the Wars of the French Revolution began to consume Europe, Washingtons Proclamation of Neutrality and the subsequent Neutrality Act of 1794 eliminated many of the treatys military provisions. Franco-American relations began a steady decline which was worsened by the 1794 Jay Treaty between the United States and Britain. This began several years of diplomatic incidents which culminated with the undeclared Quasi-War of 1798-1800. USS Constellation (1797) engages LInsurgente during the Quasi-War with France, February 9, 1799. U.S. Naval History Heritage Command Fought largely at sea, it saw numerous clashes between American and French warships and privateers. As part of the conflict, Congress rescinded all treaties with France on July 7, 1798. Two years later,  William Vans Murray, Oliver Ellsworth, and William Richardson Davie were dispatched to France to commence peace talks. These efforts resulted in the Treaty of Mortefontaine (Convention of 1800) on September 30, 1800 which ended the conflict. This agreement officially ended the alliance created by the 1778 treaty.

Film Review (Life of Pi) Movie Example | Topics and Well Written Essays - 1000 words

Film (Life of Pi) - Movie Review Example However, in a serious context, there is much to the movie than what it discernibly professes to be. The movie tends to rake the consciousness of the unsuspecting viewers at many levels, provided they are patient and willing to extend to it the time and the scope that many modern day movies seldom demand. The movie besides being a tale of adventure and courage undeniably tends to have a spiritual facet that is brought out and embellished by the director Ang Lee using a range of thematic approaches and the commensurate technological innovations that amply succeed in bringing out the actual quintessence of the story. As far as the genre of Life of Pi is concerned, the tale indeed happens to be a modern day masterpiece of magic realism. The movie pokes the viewers’ attention with an ever shifting setting into which the director intends to weave a vivid sense of abject realism so far as the representation of ordinary and mundane facts are concerned, embellishing it much with descri ptive details and nuances, yet brining out the philosophy and message inherent in the movie by resorting to a dreamlike and fanciful imagery, borrowing a lot from sources like fairy tales and myths (French 21). Though, the settings in the movie are deeply etched in the pragmatic realism, yet the visual appeal owes much that could be interpreted and reinterpreted by the viewers in an utterly personal subjective context. The writer of the script of Life of Pi tends to retain much of the realism when it comes to hunger, animal instinct, survival and persistence, thereby making the viewers have a sense of the inevitable and the unavoidable; while at the same time the writer tends to insert in much of the fantastical elements like a bio-island infested with meerkats and the trees that happen to be carnivorous. Doing so, the script enables the viewers to deviate from the mundane realities of the real world, even though for a moment, to allow oneself to be immersed in a creative space wher e it is possible to reconcile the baser human instincts that are akin to bestiality and animalism, with the best that is inherent in the human mind that is expressed as theology, philosophy, empathy, respect for all forms of life, resolution, persistence and hope, thereby making way for an experience that is both human and bestial at the same time. If Life of Pi has been able to emerge as a creative and commercial success, much credit goes for this to the director Ang Lee. Lee has been able to successfully weave a web of survival and coexistence, where the religious iconography and an abjectly Darwinian struggle for survival coexist with each other, hand in hand to bring forward the fact that not only the life is sacred, but as long as there is a trace of life existent on earth, it will do everything at its disposal to survive and sustain (Stern 36). However, it goes without saying that Lee to some extent overestimated the scope and power of the visual effects at his disposal (Gilbe y 84). Many a times the seascapes contrived by Lee though appearing fantastical and attractive, somehow ended up as being imbued with a childlike fancy and appeal, which could have been a bit difficult to be accepted or perhaps digested by the adult viewers (Quinn 44). Yet, much of these shortcomings could be ignored by the realization that Life of Pi happens to be a movie that is as much a technological marvel as a

To avoid running late Essay Example | Topics and Well Written Essays - 250 words

To avoid running late - Essay Example 23-29) have pointed out that majority of people remember 50% of the things that they observe; however, one remembers 70% of the things if it involves observing, as well as, loud reading. From this aspect, it is very imperative to plan things before commencing a day, or for a week that helps an individual in avoid running late. However, although one will be writing the plan by himself/herself, still, it is significant that this practice includes loud reading that is fundamental for remembering things efficiently. Besides planning, ‘move ahead’ is an interesting slogan that can be very helpful in managing time effectively. It is a usual practice of keeping the alarm clock near the bed that may allow the individual to hit the snooze button; however, move ahead inclines a person to keep the alarm clock far away of the bed that will enforce the individual to go & find out the clock, and until then, there would be no sleep left amusingly. Lastly, it is imperative to keep notice of every day habits from shower to breakfast, and such observations allow individuals to divide their ten or twenty minutes in effective

CIS U2 206 Research Assigment Coursework Example | Topics and Well Written Essays - 250 words

CIS U2 206 Research Assigment - Coursework Example Lastly, the world entity covers all other users by granting all-account authorizations. Authorizations are dual arithmetic values. The arithmetic value 100 endows file-reading authorizations, 10 endows file-writing authorizations, and 1 endows file-executing authorizations (Perrin). One can combine these values to form a series of authorizations for a particular entity. Listing authorizations requires access to a file’s authorization settings, where the -1 option for the viewing command offers data that entails listing authorizations. Changing authorizations for every entity requires the â€Å"chmod† command (Perrin). Overseeing security at the file-level in a UNIX system needs one to maintain file authorizations as stringent and limiting as possible without limiting the system itself. This measure requires a user to refrain from limiting the UNIX system itself from accessing files in an undesired manner. As a result, one should leave file authorizations outside the home paths of the user account at default (Perrin). Learning how to use UNIX file authorizations ultimately enables one to understand UNIX security

Effectiveness Of Electronic Medication Administration Record System Information Technology Essay

Effectiveness Of Electronic Medication Administration Record System Information Technology Essay The report will highlight that to enhance technology in clinical setting is not easy. It required lot of support and resources. In-addition technology cannot be successful without well organized plan. It requires long term planning. This report will provide the overview of pilot implementation of electronic medication administration record (eMAR) system. Health care providers need to understand the importance of eMAR its role in improving patient care safety. This system will help to increase patient safety and have extremely positive impact on hospital reputation. It also helps to decrease medication errors and adverse drug reaction via safe medication administration. It also helps to save printing cost. Pilot implementation of the system assist in identifying issues related to medication administration error in hospital setting. Thus, help to understand how IT processes help to enhance safety. It further helps to understand analyze benefits of the system and how IT facilitates can reduce the chances of error by having robust computerized system. This paper helps to identify users anxiety to accept the IT systems and little modification in programming helps to get positive outcome. This paper investigates why IT systems are unsuccessful and suggest computer literacy and simple modification and technical support to users will help to expedite the process to achieve everlasting solutions to provide quality and safe care to the patients Introduction: The quality of patient care and safety is one of the most significant aspects of health care sector. Nursing and medical professionals face increased need of using information technology in day to day operations with an overall aim of improving the quality of care by increasing patients safety. Currently, hospitals facing patient safety issue related to medication administration. Numerous studies conducted to identify number of medication administration error. Stoppler (2006) pointed it as Approximately 1.3 million people are injured annually in the United States following so-called medication errors. Chiang (2008) supported this issue as Medication errors have been a major concern of patient safety initiatives for all health care systems of the world. Internationally health care facilities are struggling hard to increase patient safety via safe medication administration, because existing paper base medication administration record process is not safe and presented with large number of errors. Russo, (2007) stated that, current paper based medication administration record (MAR) is an inefficient process with no decisive workflow, that places needless stress on nursing staff and lead to illegible entries can resulted in medication administration errors. Therefore, to maintain the quality of drug dose administration and to prevent medication administration errors, electronic medication administration record (eMAR) system, is found to be significant. Few studies suggested that eMAR is a bedside medication administration recording tool providing new levels of recording medication administration activities by dropping error rates and making the administration of medications safer for patients. This report aims to outline the background to implement eMAR system, process of implementation, strength weakness of newly developed system and potential benefits on complete implementation to develop insights about newly developed electronic system for medication administrat ion record. Background: At my institution in 2006 during Joint Commission International Accreditation (JCIA) survey, auditors were not able to find out the administration record of one of the drug of a patient. This generated a thought to have electronic records for all the care provides to the patients. Malloch (2007) highlighted the need of electronic record as: Three specific applications within the electronic record-computerized physician order entry (CPOE), electronic medication administration records (eMAR), and clinical documentation-are impacting patient safety in numerous ways by decreasing incorrect and unnecessary treatments and medications, as well as improving the timeliness of careà ¢Ã¢â€š ¬Ã‚ ¦.The benefits from these 3 applications vary, depending on the implementation sequence; some organizations implement each application as separate initiatives, while other organizations have implemented all 3 applications simultaneously. (p. 159) Consequently our organization decided to initiate each application separately. CPOE for medication prescription, dispensation and medication order review had already been implemented in July 2005. Therefore higher management decided to design and develop in-house system of eMAR for safe medication administration as an initial step towards electronic patient record. The purpose was to eradicate manual MAR and replace with eMAR since current paper based MAR sheets had following subsequent issues: Manual administration record are more prone to error Prone to being lost as difficult to manage paper Utilizes large amount of paper Not meeting the JCIA requirement Administration record not available after discharge Data retrieval is difficult from paper based MAR Sheet Paper records are frequently lost unorganized Sloppily written record lead to legibility issues Mekhjian et al (2002) found that manual medication administration charting resulted in a transcription error rate of 11.3 percent whereas transcription errors were completely eliminated via eMAR. Further literature supports that the most common errors reported were administering drugs at the wrong time or neglecting to administer drugs at all. eMAR provided the framework for improvements in patient safety and in the timeliness of care. (Mekhjian, 2002). Bates Cullen (1995) suggested that 78% of errors leading to drug errors are due to inadequate information management system of eMAR. Furthermore, eMAR has gained a foothold in inpatient settings to support medication administration safety. It prevents paper records prone to being lost, incomplete, or misread. California Institute for Health Systems Performance report highlighted that upto 38% of inpatient medication errors occur at the administration stage (Miller et.al, 2001) Solution: Electronic Medication Administration Record System Safe medication administration is one of the most important elements of care. During hospitalization nurses are responsible to administered medication safely to the patients. This activity is performed multiple times in a day for an individual patient. It is a complex process therefore accurate documentation of the medication administration is extremely important. Jylha Saranto (2008) cited: The complexity of the medication management process exposes it to errors, and medication errors can occur at any point in the medication management process. A survey recently conducted in a Finnish hospital showed that more than half of reported adverse events (66%) were medication errors, most of them relating to documentation (33.6%) However, manual MAR had lot of issues related to patient safety and could lead to adverse drug events. Thus, organization decided implement for eMAR because it allows nurses to manage medication administration efficiently as it has the potential to make the administration of medication safer for the patients by reducing error rates (Westbrook, 2007). Therefore following steps were taken: eMAR task force developed to explore the need of technology including hardware software Group reviewed current medication administration process and developed flow diagram for expected system Visited different hospitals in USA to develop understanding of the system and its flow Conducted regular meeting with ISD for system design and development After having vigorous exercise team identified that eMAR could not be implemented completely without right patient identification and right drug identification. This system is heavily dependent on admission and pharmacy system. Therefore bar-coded wrist band bar-coding unit dose system would be pre- requisite. Consequently sub-group was developed to explore bar-coding system for different applications. The purpose to incorporating bar-coding in health care setting is to improve the quality of care by reducing medical error and by decreasing the cost of care for the patient. Thus, admission and pharmacy departments had been involved for bar-coding implementation. After multiple sitting and cost analysis, group decided to break eMAR implementation in 3 different phases Phase 1) Implementation of Barcodes: Patients Armbands for right patient identification for all the inpatients on arrival from admission department Bar-coded medication labels for identification of 5 rights include right patient, right drug, right time, right dose right route. Further pharmacy system generates medication administration schedule; this schedule will be foundation stone for eMAR. Phase 2) Medication Trolley Purchase new medication trolleys with Laptop having wireless connectivity barcode reader to view active drug list due at specific time, to follow 5 rights Phase 3) Online MAR Develop software of eMAR to eliminate manual MAR and initiate online entry after administration in computer to eradicate paper How this will work Nurse will identify the patient by scanning wrist band Nurse will then scan the Medication Cassette Bin of respective patient First RIGHT will be identified at this point Right Patient Nurse will then scan the Medication Labels Remaining four RIGHTS will be identified at this point Right Drug Right Dose Right Time Right Route Nurse Administer the Dose to the Patient After Administration, Nurse will put her Signature electronically into the system Thus above requirements were communicated to the senior management. Consequently due to lack of resources implementation of all above requirement were not possible at once because huge amount of money is required for barcode implantation in admission and pharmacy department and sophisticated medication trolley with laptop barcode reader. Therefore, team determined to implement eMAR successfully, with good outcome and within the resources provided, all above phases need to be implemented step by step. Thats why 3 sub-groups have been developed to initiate the work for each activity. Group 1 will work on Bar-coding planning and implementation. Group 2 will be responsible for purchasing of sophisticated medication trolley and group 3 will work on software development for electronic administration entry for medication. However, phase 3 of aforementioned plan was to be implemented first as it only required in-house software developments with no extra cost involvement and further built on existing CPOE system. Therefore, group 3 comprises of nursing and information system department (ISD) team work together to design and develop the system. ISD developed first template of eMAR in December 2006 and presented to nursing management team for feedback, they suggested few modifications. Modified version presented to them again for re-evaluation in February 2007. Afterward, pilot implementation was done in 5 beded cardiac step down unit in April 2007. Same was replicated in other cardiac stopdown units. Subsequently it was replicated in other units depending upon the availability of computers. Therefore, 06 desktop computers, 20 wall mounted computers in intensive care units, 2 mobile trolleys without medication bins 2 laptop mounted medication trolleys were provided in nursing units to cover 153 beds out of 520 beds. This covers 30% of total admitting patients. This phase will help to overcome issues of legibility, decrease chances of data lost as not need to manage paper since no paper is required. It helps to meet the JCIA requirement as data retrieval is easy and able to find out administration record. In-addition this will help to have ontime administration record and nurse need to sign the medication after administration and system will capture administration time which will further help to indentify wrong time administration, delayed administration and miss dose administration. Through this phase patient safety issue is still not resolved as identification of 5 rights is achieved manually because bar-coding is yet to be implemented. However, further implementation discontinued after July 2008 due to resource limitation for computerized laptop based eMAR trolley barcode implementation. In-addition few reservation for further implementation related to multiple frequent system breakdown and users resistance for further implementation was also highlighted. Therefore, eMAR task force re-collected to discuss and resolve above concerns to promote further. They identified following issues: Issues related to system functionality System performance/ shutdown issue. Issues related to limited hardware availability Training issue and computer literacy issues Users resistance as system force them for ontime documentation whereas paper base MAR have provision to sign the administration record as per their own accord On other hand group 1, barcode team implemented bar-coded armbands for all the inpatient. Now only medication label to be bar-coded is pending, for that label has been designed and approval has been taken from nursing users and pharmacy. Bar-coded label printer is to be purchased and pilot testing of barcode label needs to be carried out. Group 2 representatives explored different eMAR trolleys available in the market to identify the most suitable for our working environment. Our requirement is light weighted small trolley with 10 medication bin as 1 nurse is assign to 10 patients. Finally it was decided to purchase Atromick Medication Trolley. Purchase order was generated to have sample trolley to pilot. Trolley has been piloted successfully and received positive feedback from nursing users. Therefore, it was decided to purchase 72 more trolleys as required by nursing units. 46 trolleys will be purchase by October 2010 and remaining will be purchased in 2011. System feedback after pilot implementation Information technology seems to be more proficient and provide transparent alternative to manage issues/concerns smoothly. After pilot implementation of in-house developed eMAR software and Atromick medication trolley few strength and weaknesses were identified. We identified that most of the users in our hospital are not well computer literate. This lead to increase resistance and they prefer to use manual system. Another most important issue is lack of interest from some of the nursing managers. They even not agreed to initiate the pilot project and the main reasons were lack of staff, lack of computer literacy, lack of hardware availability on nursing floor and they felt it would increase staff workload. Their concerns were well taken and computer training had been provided to nursing staff before initiation and on regular basis as well. Moreover, extra computers have been provided on nursing floor before pilot implementation. Nursing director is working hard to increase number of staff but its difficult as currently nurses turnover rate in our organization is 17%. Lastly management group was explained that it definitely increase some workload initially but it save nurses time currently utilize on maintaining paper record and data retrieval as it will be more transparent. It also increases safety of the patient and their record and have ontime documentation of drug administration. Thus, pilot project has been put into practice for 30% of hospital beds. The pilot project helped us to be acquainted with the weaknesses of the system which includes: Lack of material resources human resources Gaps in software programming i.e. initially all the stat orders and single dose order automatically disappeared from the screen with drug stop time. This created frustration among users as they were not able to mark administration for pre post transfusion drugs, chemo therapy drug, pre post operative drugs. Another gap is related to infusion screen as nurses have to sign infusion record every hourly which increase their workload. Multiple time system got stuck/ slowdown/ non functional endorse resentence of users as they feel whole process is very slow Users highlighted that system is not user friendly On multiple occasion users identified that same drug appears twice on the screen. On investigation it was find out that its because physician enter new order for same drug without discontinuing the previous one. Therefore, modification is required in CPOE system. Unsatisfactory technical support Lack of training System usually found to be slow which lead to increase administration recording time Beside, this one of the most important issues is resistance from users side as it increases their workload as well as their accountability, because paper base system has provision to sign the administration record as per their own accord. Whereas, electronic system increase obligation for ontime documentation. Another most important weakness is related to patient safety issue as bar-coding system has not been initiated yet and users relays on manual identification of 5 rights. However, in conjunction with above resistance, users satisfaction survey conducted in July 2008 showed 79.9% satisfaction of users with the system. The results appear with positive feedback but they highlighted area for improvement. Their feedback enclosed request for multiple modification, for instance separate screen for cyctotoxic drug administration as this required to mark start and stop administration time with comments as these drugs administration time last for hour. Demand to generate multiple reports to view administration record, miss dose administration record, administration record of discharge patient, administration report of particular drug etc. Primarily system starts with single screen for all type of administration i.e. intravenous infusion, PRN and routine medication which overcrowd administration screen and create confusion. Therefore, requested to develop separate option for each. In-addition modification was requested for infusion screen as current option requi res to sign infusion every hourly. Survey also highlighted some of the strength of the system pointed out by users which include: System helps users to easily identify numbers of doses administered to particular patient for specific drug as data retrial is extremely easy, though sometimes it takes time due to slowness of the system but its faster than manual process as data retrieval is difficult with paper base system. In addition it helps users to identify miss doses, delayed administration and skipped administration. It decreases utilization of paper and save printing cost. It helps to identify reason for delayed miss dose administration Administration screen appears with current drug only i.e. due for administration for next dose time. System frequently update with changes in CPOE system and has good interface with pharmacy and admission system System is easy to operate and output (Administration reports) data from system is reliable and accessible System appears with detail information regarding drug including drug name, ID, required dose, dose time, route, frequency, star time and stop time, drug comments if any for safe administration. System is provided with dictionary based comments column for nurses to enter administration comments if any, in case of delayed, missed early administration. Paper base system utilizes nurses time to print medication label on drug review and then need to paste them in MAR sheet. This system omits all above and reviewed order in CPOE system automatically appears on eMAR screen for administration. Thus, many nurses found this system very effective the only concern is related to more time required at entry level. We identified that nurses with good computer skills are more positive towards IT systems. Chiang (2008) cited that Studies have shown that, for instance, nurses found that the IT system was good in aiding prevention of medication errorsà ¢Ã¢â€š ¬Ã‚ ¦.but required a lot of time in operating the system. Potential benefits of the system after complete implementation eMAR system can improve the administration record and will able to provide accurate administration time of the drug. It advances patient safety by right patient and right drug identification via bar-coding system. To elevate further safety option has been developed in a manner to mark administration after actual drug administration to the patient as system is not provided with any go back to your old ways option, which will help to increase reliability. System has been provided with mandatory option to enter comments for delayed administration or miss administration which will help later to identify causes and corrective action can be taken to improve business. Besides the safety of patient and its data, other supplementary benefits are cost and saving of storage space. Currently our hospital utilize huge amount ($15857/annum) of money for storage space. Although, these potential benefits are currently not very visible but it will be apparent with complete computerization of patients record. In addition an electronic system gathers all at one wave length and has standardized practice. This will provide opportunity to have good interface with national and international systems later. To get most out of it nurses suggested to provide medication order review screen drug formulary on eMAR system to save nurses time for multiple login. Kuperman Gibson (2003) cited This technology can yield many significant benefits and is an important platform for future changes to the health care system. Conclusions Patient safety is our main objective while working in clinical setting. Therefore, technology needs to be adopted to enhance safety. This will help to progress further. We all need to work continue to enhance computerization and involve information communication technology in hospital setting. Our organization actually works hard to achieve eMAR to increase patient safety and by 2011 we will certainly achieve our target to reduce medication administration error. Above report shows that eMAR system helps to increase safety, decrease medication administration error and safe printing cost. On top of it system will avoid wrong time error and have ontime documentation.