It’s Time to Start Paying College Athletes Essay - 2001 Words

It’s Time to Start Paying College Athletes The NBA has seen many different players come and go throughout its 50 years of existence. In the last 15 years, there has been a boom of underclassmen leaving college early to enter the NBA draft. The last NBA draft in June, the top ten picks alone were underclassmen(Sports Illustrated, 264). Many more underclassmen are entering the NBA this year. The typical college career for the basketball players is playing until your junior year, then going pro. The NBA and the NCAA must do something in order to keep these young players in college. Already this year, many college basketball players are entering the draft early. Earlier this year, Maurice Taylor from Michigan, has†¦show more content†¦Jeff McInnis could have lead the country in 3 point field goal percentage. But they didn’t. They didn’t even win the nation championship. Instead, Jerry Stackhouse went on to make millions of dollars at the age of 20. He played his rookie season with the Philadelphia 76ers. His team came in last place, and received no glory. Jerry Stackhouse doesn’t have the hype that he had when he came out of college now. Rahseed Wallace decided North Carolina and college basketball was too easy also. After his sophomore year, he went pro. He was drafted by Washington, made millions, rode the bench, was injured, then traded to Portland, and finally forgotten about, all within two years of leaving college. Jeff McInnis was basically forgotten about during the NBA draft, getting drafted by Denver at the 37th pick. He got injured in training camp, then cut a few weeks later. All these players left college early to try their success in the NBA. None of them had much luck. They could have been superstars in college winning the national championship, but they all went running for the money. The only way to keep these athletes in college is to pay them. Underclassmen are leaving the NCAA early to pursue fame and fortune in the NBA. They want fame, money, and glamour that comes with life in the NBA. When you break down college athletics, everyone gets paid but the players. Mike Lupica writes, Ã’College basketball has been using these kids for years,Show MoreRelatedShould Collegiate Athletes be Paid? Essay1109 Words   |  5 Pagesquestion Should college athletes be paid? is being debated by student-athletes, the NCAA, and the media, as well as non-athletic students. College athletes benefit the school with another income. So shouldn’t they be given something for all their hard work? There is only one answer and that is, college athletes should not get paid because it is the worst form of destruction to educational system. College athletes get large scholarships, isn’t that their payment and incentive to be an athlete? AnotherRead MoreGeorge Boakye-Yiadom. Professor Surin. Eng-112-32 . February1130 Words à ‚  |  5 Pages17, 2017 College Athletes Shouldn’t Get Paid Many perceptions of college sports, mainly center around division one football and basketball schools and championship teams that bring in big money. Even though college athletics are the heartbeat of most universities, If the student athlete starts being paid, the whole viewpoint kids will have on college sports will change forever. Though sports terms are essential to schools, College athletes will look at college as a job and not whatRead MoreShould College Athletes Get Paid? Essay1184 Words   |  5 Pagesof the questions, but there isn’t a correct answer to this question. It’s a belief and what you think question. This question is paid attention to by a lot of high school student athletes, but not only high school athletes but current college athletes. This question is maybe one of the reasons why a lot of college athletes leave college and go to the pros after just one year in college. The question is â€Å"should college athletes get paid?† A lot of p eople reading this right now have different opinionsRead MoreCollege Athletes Should Not Be Paid1513 Words   |  7 Pages College institutions under the NCAA should be required to pay their athletes more than just a scholarship. College athletes are being manipulated every day. Student athletes are working day in and day out to meet academic standards and to keep their level of play competitive. These athletes need to be rewarded and credited for their achievements. Not only are these athletes not being compensated for, but they are also living with no money because they aren t allowed to hold a job that pays anRead MoreTo What Extent Should College Athletes Be Paid or Not?1055 Words   |  4 Pageslately is whether college athletes should be paid or not. There have been convincing facts from both sides on whether these college athletes should receive pay while in school performing at their specific athletic event. There has been considerable controversy over the past years on whether or not National Collegiate Athletic Association (NCAA) athletes should be paid or not. Fans, players, and the board of the NCAA all have their separate beliefs on why or why not the athletes should be paid. TheseRead MoreShould College Athletes Be Paid?1088 Words   |  5 PagesShould College Athletes be Paid? Since 1906 When Theodore Roosevelt established the National Collegiate Athletic Association (NCAA) to infose and make rule for intercollegiate sports. The NCAA had made billions of dollars out of college athletic increasing popularity. This has fuelled debates whether college athletes should be compensated beyond their athletic scholarship and how and who would do it. While many people argue that college athletes are compensated enough with their scholarship andRead MoreShould Student Athletes Be Paid For Their Participation?1445 Words   |  6 PagesStudents are not Professional athletes With sports being such a big part in a student getting admitted to college their education is often put as a secondary priority. Many student athletes lose focus on the purpose of attending college due to the dedication required for playing sports at a collegiate level. Responses by student athletes vary when asked: Should student athletes be paid for their participation in college sports? College athletes very rarely analyze everything they are given, includingRead MoreThe Ncaa And Cbs Signed A 10.8 Billion Television Agreement Over 14 Years1371 Words   |  6 Pagesyears. Over the last few years, former college athletes have been arguing with the NCAA about players getting paid. The reason they are arguing is because, the NCAA is a multibillion dollar business. For seventeen years the NCAA was using players’ likenesses in the NCAA Football video game series. For the schools that have players who become popular. An athletic scholarship doesn’t cover all of a player’s costs. Studies have shown that, â€Å"on average, a college athlete’s scholarship leaves them aboutRead MoreShould College Athletes Be Paid?1591 Words   |  7 PagesEducation Is Already Enough For College Athletes More and more it’s discussed daily on whether if college athletes should finally be paid, or remain unpaid, this topic is very important because college sports are very popular in the United States. College athletes should remain unpaid because it wouldn’t be fair to the other less watch sports that don’t bring in a lot of revenue, it wouldn’t be fair to the female athletes they wouldn’t be paid equally, college athletes already have advantages and receiveRead MoreShould College Athletes Be Paid?1469 Words   |  6 PagesCollege sports these days are a huge money pit. The National Collegiate Athletic Association, or NCAA, makes millions of dollars off of student athletes every year. Should the NCAA start sharing the profits with these student athletes, which every year help grow the NCAA brand? It’s an important question that seems to come up every day on television, the internet, and even in the newspaper. Student athletes are going to col lege on scholarships, which are sold to them by coaches, scouts, and other

Mark Twains The Damned Human Race Essay examples - 699 Words

Mark Twains The Damned Human Race Within his essay of The Damned Human Race, author Mark Twain powerfully declares that the human race is both flawed and corrupt, and that people actually should be classified as lower animals rather than the formerly known higher animals. Twain does not hold claim to a Darwinian or creation standpoint, but rather draws conclusions from his own observations in performed experiments. He states that man is the cruel animal, and that we can attribute this to his moral character. However, there appears to be another side which contradicts his findings. Perhaps man is indeed the highest animal, but possesses something which other animals do not. Twain claims that his observations are†¦show more content†¦They show the utmost kindness for one another and the planet they live on. On the other hand, there are many species of animals that kill just because they can. Part of the reasoning behind this is that numerous animals have tendencies of aggressiveness. There is no reasoning behind it, but is clearly found in their innate and learned behaviors. And what of war? The author continually makes reference to man?s innate cruelty throughout the essay, and adds that war is just another example of this behavior. It is with war that man brutally slaughters one another for some minute matter of insignificance. Twain makes known that the animals in his experiment never fought with organization against another. This is ludicrous. First of all, there are many real-world examples of animals attacking other animals for a wide variety of motives. It could be that an animal has trespassed into another group?s territory, or has taken something that belonged to another party. But how, then, is this different from humans? Secondly, people show a love for peace much more than war. War is ugly, and anyone would side-step it as opposed to standing in its way. Individuals of this earth are a people wanting to get along, and live a life of harmony with one another. Twain ends his paper stating that the cause for man?s cruelty is that of the ?moral sense.? Man is the only animal that owns it, yet it is the primary cause for his degradation. ?Without it,? TwainShow MoreRelatedThe Damned Human Race By Mark Twain869 Words   |  4 Pagesâ€Å"And so I find that we have descended and degenerated, from some far ancestor, insect by insect, animal by animal...below us, nothing† (Twain, 4). In Mark Twain’s, The Damned Human Race the purpose is to change the readers mind from the Darwinian theory that man is ascended from lower animals to his own theory that man is in fact a descended from higher animals. Although his argument is successful on some levels, it is weak on others. The diction of which he uses is informal, he uses stereotypesRead More Animal Rights, Human Wrongs vs. The Damned Human Race Essay544 Words   |  3 PagesAnimal Rights, Human Wrongs vs. The Damned Human Race â€Å"Animal Rights, Human Wrongs† by Tom Regan and â€Å"The Damned Human Race† by Mark Twain are more similar than different. Both of the authors are informing the readers about the mentality of some human beings in regard to animals. One of the authors, Tom Regan provides several examples of the tactics man uses to harm animals. Mark Twain’s method compares so called lower animal to the human being. In both stories, the way that man treats animals isRead MoreAnalyzing Twain ´s The Man that Corrupted Hadleyburg and The Mysterious Stranger1137 Words   |  5 Pagesvillagers to the truth whether good or bad. Mark Twain uses such a scenario in many of his works such as The Man that Corrupted Hadleyburg, and The Mysterious Stranger. In both stories are set in small towns whos residents are oblivious to their own moral hypocrisy. The sudden appearance of a stranger spreading a sort of knowledge, initiates a chain of events the leads to certain residents to self-evaluate their own character and that of the whole human race. Its is through these Mysterious StrangersRead MoreThe Damned Human Race by Mark Twain665 Words   |  3 Pages Mark Twain is arguably one of the greatest authors of the late 18th and early 19th centuries, writing unforgettable titles such as â€Å"Adventures of Huckleberry Finn† and â€Å"The Adventures of Tom Sawyer† which are still read by many today. However, it may be shocking for some to know he also endeavored in argumentative writing as well. â€Å"The Damned Human Race† is one such article. As with any Mark Twain writing, it is filled with emotion and thought. Although this article is extremely persuasive, dueRead MoreCritical Evaluation: Mark Twains The Damned Human Race Essay630 Words   |  3 PagesCritical Evaluation: Mark Twains The Damned Human Race At the turn of the 20th century, Mark Twain took on a mission to disprove Darwins theory that, through evolution; man has ascended from the lower animals. Mr. Twain believed that man actually de-evolved and are the lesser species - descending from the higher animals and spent many grueling months studying the subject. Whether this is a valid argument, seems to be one of opinion, as it is rumored that the author was struggling withRead MoreThe Damned Human Race By Mark Twain860 Words   |  4 PagesMark Twain, in one of his later works, describes human beings as the lowest of creatures in â€Å"The Damned Human Race.† As expected, somebody reading this article may be skeptical at first. However, Twain uses emotion to capture the reader’s attention and uses harsh words to influence the audience. He also appeals to his Human beings have always sought out to be the best, whether worldly or just personally. audience with personal experiences through his studies comparing animals to human beings. HeRead MoreThe Damned Human Race By Mark Twain849 Words   |  4 PagesIn Mark Twain’s essay â€Å"The Damned Human Race†, he assumes the role as a scientist, analyzing the differences between various species of animals and the human race. It is an essay, loaded with vicious irony that attempts to shine the light upon what Twain identifies as numerous faults within our species. Twain rejects the Theory of Evolution and human supremacy posed by Darwin, and argues that man is actually devolved from the animals as proven by man’s numerous vices. Despite the essay s dark satireRead MoreMark Twains Critiques Of Society In The Adventures Of Huckleberry Finn1274 Words   |  6 Pages Mark Twain’s Critiques of Society In Mark Twain s satirical essay, â€Å"The Damned Human Race,† Twain critiques human beings by declaring that â€Å"The human race is a race of cowards; and I am not only marching in that procession but carryi ng a banner.† The motif of cowardice and the cruelty of humanity is also present in another one of Twain’s most famous works: The Adventures of Huckleberry Finn. Throughout this novel, Twain passionately decries the immorality and corruption of society throughRead MoreMark Twains Belief that the Real Descent of Human Morality Essay676 Words   |  3 Pages Mark Twain theorizes that man is in fact the so called â€Å"lower animal† and has descended from a single atom to insect to animal from a long line of innocence. The lowest stage would be reached and would become known as the human being. Twain counter argues the popular theory of Darwinism which could be considered controversial. However, he conducted experiments using the scientific method to provide evidence to his claim: the principle of human morality, as disputed in â€Å"The Damned Human Race†, hasRead MoreMark Twain s The Adventures Of Huckleberry Finn And The Adventures Of Tom Sawyer1226 Words   |  5 PagesMark Twain, American humorist and novelist, captured a world audience with stories of boyhood adventure and with commentary on man s shortcomings that is humorous even while it probes, often bitterly, the roots of human behavior. His writing, Shelley Fisher Fishkin who is one of the leading scholars on the work of Mark Twain in American culture and literature observes, involves an entreaty to rethink, reevaluate and reformulate the terms in which one defines both personal and national identity

Culture and Nursing Palliative Care

Question: Describe about indigenous practices and their relationship with culturally appropriate palliative care? Answer: Abstract The cultural protocols and practices influence the temperamental patterns and behavior of individuals living in any geographical confinement. However, variations across these cultural beliefs and aboriginal practices generate various perspectives in context to end of life attributing to ideological differences developed under the influence of cultural diversification prevalent across the globe. Indeed, patients affected by life threatening conditions require specialized medical assistance in terms of palliative care with the intent of mitigating the disease manifestations rather than providing complete cure to fatal medical morbidities. The cultural approaches and practices in relation to end of life stages influence the psychological state of individuals affected by life threatening conditions. Therefore, thorough understanding of these cultural perspectives highly warranted in efficiently rendering palliative care and support to the patients by the qualified nursing professionals. Keywords: Medical, palliative, cultural, aboriginal, nursing Indigenous Practices and their Relationship with Culturally Appropriate Palliative Care The ancient Catholic beliefs consider the acts of envy and evil spirits as primarily responsible for the death of individuals. The indigenous aboriginal Australian people variably trust on the concept of afterlife and perform funerals in accordance with their social demands and ancient customs (Lemone et al, 2014, p. 94). The concepts about life and death in aboriginal societies follow their understanding of identity, origin, destiny and spirit in terms of survival and adaptation. The academic literature reveals the traditional contention of Chinese, Italian and Greek Australians about death and dying, thereby warranting provision of improved palliative care services for these societies (Lemone et al, 2014a, p. 94). Indeed, these ancient societies consider discussions in context to death and dying as worthless and inappropriate and therefore, create challenges for the nurses engaged in palliative care of patients experiencing advanced stages of life threatening clinical morbidities. The palliative care to the patients during their end of the life stages includes conducting open discussions regarding death experiences to facilitate sense of wellness and psychosocial stability among the dying individuals. The model of palliative care for indigenous societies focuses on developing culturally sensitive services in context to the regional practices and customs about death and dying. Furthermore, the configuration of local assistance and information dissemination bridges warranted to create awareness about various fatal morbidities and their supportive strategies across the aboriginal societies to make them understand the intent and requirement of palliative nursing care during the end stages of human life. Chang Johnson (2014, p. 240) discuss about the reduced life expectancy among the indigenous communities pertaining to New Zealand and Australia. Indeed, the perspective of cultural safety among the aboriginal societies emphasizes the emotional bonding between the patients and their immediate surroundings including community, family and relatives in context to the indigenous principles prevailing between the traditional groups. These perspectives generate the sense of self esteem and individualization among the aboriginal patients, thereby warranting the requirement of rendering culturally sensitive palliative care to these patients groups by the nursing professionals. The influence of traditional beliefs and customs on the indigenous patients impact their way of communication with the nursing professionals and make them reluctant in availing treatment from the renowned healthcare centers located outside their geographical territories. Furthermore, the indigenous societies remain unaware in context to the disability service facilities particularly functioning to assist and facilitate the well being of individuals experiencing physical and mental challenges under the influence of various clinical morbidities (Biddle et al, 2014, p. 101). The indigenous people indeed consider hospital palliative care wards as their final destination and therefore, resist in receiving care and therapy outside their home locations due to this traditional outlook (Chang Johnson, 2014a, p. 241). The Australian indigenous groups remain uncomfortable in sending their relatives (diagnosed with fatal conditions) to palliative care units for receiving clinical and psychologi cal assistance. Furthermore, aboriginal societies consider hospital facilities as evil places and therefore, patients face tremendous challenges while sustaining in the palliative care settings in context to seeking medical assistance. People following the traditional customs prefer dying within their family surroundings rather than hospital setting, as evidenced by the academic literature. The Indian indigenous practices include penalizing the husband of pregnant woman in event of her death due to the presumed inattention by her in-laws. The Bonda Indian communities indeed practice unhygienic methods resulting in manifestations including nasopharyngitis and malnutrition, and utilize their traditional approaches rather than clinical intervention in treating the disease conditions. Consequently, the untreated morbidities intensify with the course of time and lead to severe mortalities among the tribal population. The indigenous societies predefine their country of death with the beli ef of their spiritual transformation in homeland. Additionally, their emotional anticipation in context to the Western Medicine never allows them to avail palliative care during the end stages of life under the influence of serious clinical morbidities. The clinical literature reveals the circulatory manifestations, traumatic conditions, carcinomatous states and nutritional insufficiencies as the leading causes of morbidities among the Australian indigenous societies (Goodacre et al, 2013, p. 67). Furthermore, the life expectancy among indigenous people is comparatively less as compared to the non indigenous societies. The disease burden among indigenous population is considerably more as compared to other communities in terms of fatalities resulting from the life threatening conditions like cancer and cardiovascular abnormalities. Hubner et al (2015, p. 82) describe the states of interpersonal disturbances and self-disintegration while mourning on the deaths of their relatives and friends corresponding to same ancestral lineage. This certainly relates to the relevance of kinship among indigenous societies affecting the state of such patients inside their community, and its proportionate impact on the palliative care rendered by the nursing professionals. The cultural themes of the indigenous societies therefore, warrant recognition in context to delivering culturally sensitive palliative care to their people affected by traditions, rituals and customs across various regions of the world. The concept of death and dying varies widely across various regions of the world. Some of the cultures believe death as a natural process rather than a fearful event, while some others describe it as a predetermined phenomenon resulting in the transfer of individual from one phase to another (Leming Dickinson, 2015, pp. 79-80). The cultural variations in terms of beliefs about death reveal the difference in perspectives of various communities about the end of life. Some of the indigenous societies consider death as painful event; however, few of them celebrate the moments following death with the belief of attaining a better world by the dying individual. The thorough understanding of various customs and beliefs about death practiced by various communities required by the nursing professionals for restoring confidence among patients receiving palliative care and therapy in the clinical setting. Indeed, the nursing professionals bear the responsibility to render care and support to t he patients as well as their families during the end stages of life (Coward Stajduhar, 2012, p. 253). This type of culturally sensitive palliative care is possible only when nurses acquire understanding of aboriginal notions in context to the conditions of death and dying. The clinical literature reveals the lack of relevance in context to significance of palliative care and therapy among the indigenous communities across Australian subcontinent (Croft, 2011, p. 447). Indeed, the aboriginal communities believe the care and therapy of the dying individuals under community domain rather than in the isolated clinical setting. Therefore, the nursing professionals require understanding these culture perspectives with the intent to deliver culturally relevant nursing care and assistance to the indigenous patients experiencing end stages of their life. Some of the aboriginal people consider life after death as a continuous process and death as only a channel of transferring the soul from one medium to another. The prolonged rituals practiced after death of an individual by the indigenous people with the intent to facilitate the peaceful transgression of the soul to another world. Conclusion These cultural beliefs and variations across indigenous societies prove to be the major challenge in effectively rendering palliative care and therapy to the dying patients. Therefore, the nursing professionals require gaining cultural competence in terms of awareness regarding cultural prejudices, knowledge of various indigenous beliefs and perspectives, skills in context to rendering palliative care in multicultural domain and experience regarding multicultural encounters in the clinical setting. The acquisition of these interpersonal skills will indeed, facilitate unbiased and non judgmental care to the patients pertaining to indigenous domain while establishing trust and integrity with their society in context to the cultural conventions. The display of respect toward cultural protocols by nurses will assist in developing rapport with the patients while emphasizing the worth of palliative care during the end stages of patients life. Indeed, these approaches will assist the nursin g fraternity in developing cross cultural models to effectively render palliative care and therapy to the patients representing multiple aboriginal sections. Addressing the cultural requirements of indigenous societies through conducting various interactive sessions, counseling episodes and seminars will generate ample scope to bridge the gaps between nursing professionals and indigenous societies in terms of effectively rendering palliative care and assistance during the terminal conditions. References Biddle, N., Al-Yaman, F., Gourley, M., Gray, M., Bray, J., Brady, B., Pham, L., Williams, E., Montaigne, M. (2014). Indigenous Australians and the National Disability Insurance Scheme. Australia: ANU Press. Chang, E Johnson, A. (2014). Chronic Illness and Disability: Principles for Nursing Practice (2nd edn.). Australia: Elsevier. Chang, E Johnson, A. (2014a). Chronic Illness and Disability: Principles for Nursing Practice (2nd edn.). Australia: Elsevier. Coward, H., Stajduhar, K. (2012). Religious Understandings of a Good Death in Hospice Palliative Care. NY: State University of New York. Croft, H. (2011). Caring in the Community. Australia: Pearson. Goodacre, S., Collins, C., Slattery, C. (2013). Cambridge VCE Health and Human Development. Australia: Cambridge. Hubner, L., Leaning, M., Manning, P. (2015). The Zombie Renaissance in Popular Culture. UK: Palgrave Macmillan. Leming, M.R., Dickinson, G.E. (2015). Understanding Dying, Death, and Bereavement (8th edn.). USA: Cengage. LeMone, P., Burke, K., Dwyer, T., Levett-Jones, T., Moxham, L., Reid-Searl, K., Berry, K., Carville, K., Hales, M., Knox, N., Luxford, Y., Raymond, D. (2014). Medical-Surgical Nursing (2nd edn.). Australia: Pearson. LeMone, P., Burke, K., Dwyer, T., Levett-Jones, T., Moxham, L., Reid-Searl, K., Berry, K., Carville, K., Hales, M., Knox, N., Luxford, Y., Raymond, D. (2014a). Medical-Surgical Nursing (2nd edn.). Australia: Pearson.

Matchbox 20 - mad season free essay sample

It is rare that a CD surprises me, but Matchbox 20smad season took my breath away. This is the second timearound for Matchbox 20. Their first album Yourself or Someone LikeYou won Grammy awards for best rock performance and pop songwriter of theyear for Rob Thomas. With mad season, lead singer Rob Thomas, AdamGaynor (guitar, vocals), Kyle Cook (guitar, vocals), Brian Yale (bass) and PaulDoucette (drums) combine their talents to form a uniquely original sound andcontinues the legacy begun with their first album. It also combines an excellentsound with a real message. Songs like Bent, which describes howsociety has corrupted a man, or If Youre Gone, describing theeffects of a girl leaving her boyfriend, really touched me. Somehow theband seems to relate each song, even each note, to real life. The voice of RobThomas communicates their message so clearly. With each new song, I turn up thevolume. Now, every time I listen to mad season, I find a new favoriteor hear a new message. We will write a custom essay sample on Matchbox 20 mad season or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Do yourself a favor go out right now and buy madseason by Matchbox 20. You wont regret it.

Francois Marie Arouet (Voltaire)

Francois Marie Arouet (Voltaire) Francois Marie Arouet (Voltaire) was a French philosopher and a writer. Voltaire was born in the year 1694 in Paris. As a young boy, Voltaire received his education at the Jesuit school between the years 1704 and 1711. At the school, Voltaire learned Latin, Greek, English, and Spanish.Advertising We will write a custom essay sample on Francois Marie Arouet (Voltaire) specifically for you for only $16.05 $11/page Learn More Between the years 1711 and 1713, Voltaire studied law while working as a secretary in Paris. Later on, Voltaire quitted the law school, and concentrated on writing contrary to his father’s wishes. As a writer, he wrote several writings in all major literary fields. It is estimated that he wrote more than 1800 books, 20 000 letters and numerous brochures. Through his works, Voltaire became prominent for his wit and hilarious verses. During the Voltaire’s time, Europe was going through the age of enlightenment. With contributio n from various intellectuals, advance knowledge spread across most urban areas in Europe. In spite of the advanced knowledge, it should be noted that stern and suppressive laws with severe consequences were practiced at the time. Similarly, it was blasphemous to champion Christian dogmas. In spite of this, Voltaire became a social reformist, and criticized religious intolerance, war, and social injustices in French institutions. As a result, Voltaire was arrested severally and imprisoned by the authorities. To date, Voltaire works are considered absurd. His works portray him as a racist individual, who has no respect for the Jews and the Africans. More often, he questions the Africans’ intellectual ability due to their involvement in the slave trade. Until his death, at the age of 83, Voltaire worked as a writer. In writings, satire refers to the art of using irony, mockery and sarcasm to provoke individuals’ or society’s behaviors. For a writing to be acknowled ged as a satire, it must possess the following five characteristics: be targeted at the crooked, be humorous, be reform oriented, be ironic, and be exaggerated. Satirical writings try to point out faults in society and organizations. By doing so, actions, injustices, shortcomings, and policies are denounced. Most writers do not choose to express their thoughts through satire to cause harm or damage, but rather to expose the vices in the society through humorous and comical ways. As a result, appropriate use of satire is considered as the most effective way of exposing evil traits in the society. In my opinion, Voltaire through Candide uses satire to condemn the world’s evil, Christian dogmas, and war in the society he lived in. Candide ridicules a variety of secular and idealistic theories. He sarcastically illustrates several inherent evils in the world such as earthquakes, diseases, and storms. Through this text, religious leaders and the authorities felt offended.Advertisi ng Looking for essay on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More

Definition and Examples of Speakers in Language Studies

Definition and Examples of Speakers in Language Studies In linguistics and communication studies, a speaker is one who speaks: the producer of an utterance.  In rhetoric, a speaker is an orator: one who delivers a speech or formal address to an audience. In literary studies, a speaker is a  narrator: one who tells a story.   Observations On Speakers The average adult English speaker has a vocabulary of around thirty thousand words and speaks ten to twelve sounds per second. Most of us in modern America, apart from the very solitary and the very garrulous, speak anywhere from 7,500 to 22,500 words a day. Grabbing these words, one every four hundred milliseconds on average, and arranging them in sequences that are edited and reviewed for grammar and appropriateness before theyre spoken requires a symphony of neurons working quickly and precisely. Pronouncing (or signing) words in any language requires that your brain coordinate with your body in order to turn the electricity of nerve impulses into waves of sound (or, if you sign, of gesture and motion). So far, scientists have been able to draw only simple models of how the control of language toggles back and forth between the brain and the body.(Michael Erard, Um, Slips, Stumbles, and Verbal Blunders, and What They Mean. Random House, 2008)Since native speakers of a language can not have memorized each phrase or sentence of their language, given that the set of phrases and sentences is infinite, their linguistic knowledge cannot be characterized as a list of phrases or sentences. . . . If a list of phrases is insufficient, then how can we characterize the native speakers linguistic knowledge? We will say that a speakers linguistic knowledge can be characterized as a grammar consisting of a finite set of rules and principles that form the basis for the speakers ability to produce and comprehend the unlimited number of phrases and sentences of the language.(Adrian Akmajian, et al., Linguistics: An Introduction to Language and Communication, 5th ed. MIT Press, 2001) We thus make a fundamental distinction between competence (the speaker-hearers knowledge of his language) and performance (the actual use of language in concrete situations). . . . A record of natural speech will show numerous false starts, deviations from rules, changes of plan in mid-course, and so on. The problem for the linguist, as well as the child learning the language, is to determine from the data of performance the underlying system of rules that have been mastered by the speaker-hearer and that he puts to use in actual performance.(Noam Chomsky, Aspects of the Theory of Syntax. MIT Press, 1965) Pronunciation: SPEE-ker Etymology: From the Old English, speak Source: Adrian Akmajian, et al., Linguistics: An Introduction to Language and Communication, 5th ed. MIT Press, 2001 Michael Erard, Um, Slips, Stumbles, and Verbal Blunders, and What They Mean. Random House, 2008 Noam Chomsky, Aspects of the Theory of Syntax. MIT Press, 1965

Ethnographic research paper Example | Topics and Well Written Essays - 2000 words

Ethnographic - Research Paper Example According to oral history passed on over generations, the Maasai culture is said to have begun in the 15th century (Strang 2010). The Maasai people have interacted with the Cushites who have been their neighbors hence adopting most of their lifestyles. The interaction led to assimilation of some of the Cushitic groups in East Africa leading to the Maasai’s extension of their boundaries further south to Tanzania. Their culture has been a source of tourist attraction in both countries. It has also attracted scholars and anthropologists who have studied the culture deeply to come up with its social and cultural roots and understand its activities. Their strong cultural bonds have helped in the endurance of the Maasai culture in the dynamic world due to impacts from Western cultures. The Maasai has the age-set as the central unit of their society. It consists of small boys and girls who have undergone the set rituals to become adults. The boys in the same age-set start taking care of their cattle at tender ages making most of them skip school. To encourage them and ensure survival in different situations, they are frequently beaten to help them gain courage that is useful while herding cattle in the wild. The girls are allocated duties such as milking and cooking (Strang 2010). They learn most of their roles from their parents as soon as they stop breastfeeding. As for the boys, they are initiated into morans (Warriors) from the ages of 12-25 years. Circumcision is a rite of passage that involves both genders. Boys have to undergo painful circumcision procedures that ensure they become strong men in the future. Society elders who use locally available tools; hence, lack anesthetics in the procedure perform the ritual. The boys are believed to undergo the pain in silence and fight it on their own. Failure of endurance leads the marking of the individual making him known to the community of being a coward. During the circumcision

Evaluate Sainsbury plc's financial strategy Essay - 2

Evaluate Sainsbury plc's financial strategy - Essay Example Sainsbury's is headquartered in Holborn Circus. To ensure that its products are effectively distributed in the local and neighboring markets, the supermarket has established a number of subsidiaries in the UK market. Under the leadership of David Tyler and Justin King the company chairman and chief executive respectively, Sainsbury’s has more than 150,000 employees. This has resulted to a significant increment on the company revenue that stood at ?21.102Â  billion in 2011. This paper, evaluate Sainsbury plc’s financial strategy by analyzing its financial performance in the last few years. To expand its customer’s base and generate more revenue that is needed to undertake its operations, Sainsbury's has opened a number of stores, supermarkets and a significant number of hypermarkets. To ensure that the supermarket is financial strong to cater for its short-term and long-term liabilities, Sainsbury's operates Sainsbury's Bank whose key objectives is to sell financ ial products. One of the major factors that Sainsbury's has adopted to enhance its financial performance was the formation of a joint venture with Lloyds Banking Company among other firms. Major strategies that Sainsbury's has adopted to strengthen its financial position is merger and acquisitions (Adizes 35). As depicted earlier, the supermarket generated total revenue of ?21.102Â  billion in 2011. ... ncial Statement 2012 indicate that as a result of the increase in the investment, the net debt of the company increased from ?1,814 million in 2011 to ?1,980 million in 2012. This was however, offset by reasonable cash that was generated from leasebacks and sales. Table indicating cash generated from operations and net cash from operating activities by Sainsbury’s in 2011 and in 2012 financial years. Figures are in ? million. Cash generated from operations 1291 1388 Interest paid (142) (126) Corporation tax paid (82) (158) Net cash from operating activities 1067 854 Net cash used in investing activities (883) (902) Issue of shares proceeds 14 17 New debt 391 45 Borrowings repayments (65) (79) Dividends paid (285) (269) Source- Sainsbury’s Annual Report and Financial Statement 2012 Financing of Sainsbury operations According to the board of the directors, Sainsbury’s is focused at effectively managing its finances by maintaining appropriate stand-by liquidity, red ucing the risks of refinancing and diversifying the sources of funds. Two of the major long-term loans that are vital in the operations of Sainsbury’s include loans of ?1,036 million and ?843 million that are due on 2018 and 2031 respectively. The company has provided its property assets as the security for the loans. Other key sources of funds includes unsecured loans of ?499 million, finances leases of ?143 million, and convertible bonds issued to the public amounting to ?190 million. Based on the profitability of the company, the board is focused at repaying the loans in the next five years. In order to have adequate cash to cater for short term and urgent liabilities, Sainsbury’s maintains a revolving credit facility amounting to ?690 millions (Modigliani and Miller 263). According to the 2012

Body soul destinction Essay Example for Free

Body soul destinction Essay Religious philosophy can offer no firm evidence for a distinction between body and soul. Discuss. Humans appear to have both a body and a mind, the body which is related to physical movements and appearances. And the mind which relates to feelings and emotions, qualia. Many philosophers therefore make a distinction between the mind and body, the dualist view that a person is made of two separate substances. On the other hand, some philosophers take a monist/ materialist view that the mind and the body are the same substance. This is a contentious area of philosophy, and has created a debate known as the mind, body problem. Such philosophers as Plato take a dualist view and try to offer evidence to suggest a distinction between the body and soul. Plato saw the body and soul as two separate entities. The soul that most closely resembles the divine and immortal. While the body resembles the human and mortal, which is endlessly changing and can be broken down. Plato was not trying to suggest the soul was perfect as it joined the body which it is inhibited by, however, he explains that by taking care of the soul the person can develop knowledge. Plato used evidence such as the world of the forms. He suggested that by taking care of the soul and ignoring physical pleasures the soul can return to the word of the forms when the body dies. The evidence of Platos theory can be seen everyday. For the body to survive it must meet its basic needs such as food, reproduction and physical pleasure. On the other hand for the mind to be stimulated it has other needs that are met through deep thought and learning. However, there is a flaw to Platos theory, how can you have two completely different substances that are the same thing? Platos theory suggests the body and soul can work together to achieve a higher level of existence, but if the body and soul are completely different there is no evidence to suggest they would be compatible. Another dualist, Aquinas took a more religious view of dualism. He believed that the body and soul were separate and described the soul as that which animates the body or anima. According to Aquinas, the soul operates independently of the body. Aquinas believed the only things that are divisible into parts decay. The soul is not divisible and therefore on this basis of Aquinas argument it is able to survive death. However, through the link with a particular human body the soul becomes an individual so even when the body dies the soul that departs has an immortal existence. Evidence for religious views on the soul come from the bible. Within the new testament, there are stories of Jesus resurrection that suggest dualism. Within one particular story Jesus disciples are walking to Emaus. Along the way they are joined by a man, it is only when they arrive at Emaus and offer the man a place to eat and stay that he reveals himself as Jesus. This supports the dualist view as firstly, it proves that the soul is immortal and lives on after death, and secondly that the soul is separate from the body as the man who claims to be Jesus appears to be unrecognisable implying he has a different physical appearance. For Christians this will act as firm evidence that there is a body soul distinction, however for those who are not Christian the evidence may not be so reliable. Cartesian duality formed by Rene Descartes, describes the mind and body as being separates and is based on the phrase I think therefore I am. Descartes explained that feelings and sensations cannot be located physically. He accepted that everything non physical is in the mind and therefore must be distinct from the body. The mind according to Descartes is non spatial and is distinct from material and bodily substances. He suggested that everything has characteristics and that the mind and bodys characteristics are different therefore hey must be separate. For example a property of the mind may be consciousness, whereas the body has more aesthetic qualities such as height breadth etc. Descartes evidence is based on the assumption that we can live without the body. He concluded that the body has the job of performing physical activities however, it is the mind that contains our identity. For Descartes the mind is I, that we can live without the body as the mind makes us who we are. Descartes took the religious view that after our death the soul is able to continue and be with God. A mans soul is that to which the pure mental properties of a man belong. Richard Swinburne developed a dualist view based on the soul being indestructible and indivisible. Swinburne suggested that is a logical possibility for a person to exist after the body dies, as the soul lives on. The soul according to Swinburne is linked with mental processes and activity and its independent from the body. Evidence for Swinburnes theory comes from near death experiences. In many instances people have claimed to have had near death experiences whereby their hearts have stopped during surgery and yet they have reported detailed accounts of what happened during the time they were clinically dead. For some this is evidence for consciousness, however if the body and soul is one entity this would be impossible. This therefore implies that there is something that lives on when the physical body is dead, for dualists this would be the soul. On the other hand although the details of the experiences seem to be accurate there is no proof that the experiences may not be caused by another physical phenomena. On the other hand Dawkins, a biological materialist would disagree with the opinion that the soul and the body are separate substances. Dawkins bases his theory on evolution and genetics. He would reject any concept of an eternal soul and therefore rejects dualism. Some of Dawkins work includes the selfish gene and the blind watchmaker Within these he rejects any idea of the religious view of dualism and within the selfish gene he explains that humans are a lucky accident and that all life is opportunistic and humans are merely genetic mutations with the need to mindlessly replicate. Dawkins does not deny human dignity and accepts the complexity of human life to be able to contemplate the origins of human life. The evidence for Dawkins theory of biological materialism is based on DNA. Dawkins explains DNA as a code of instructions that is made up of millions of strands of genetic information. Genes according to Dawkins program who a person is, and it is DNA that singly creates what a person looks like as well as their personality. For Dawkins both the mind and body are controlled by the DNA and therefore he suggests that there is no need for a soul. Although Dawkins theory is based on empirical evidence and it has been proved that certain genes decide certain parts of a persons characteristics there is yet no proof to suggest that genes make up the whole of a someones personality and therefore it could be seen that there may be something else, this may be the soul. John Hick has formed a view of religious materialism. He stated that humans are one composite being, one substance. His theory the replica theory he realised from a religious point of view the problem was continuity. In life after death how can someone be the same person without their body. Therefore Hick suggests that there must be some kind of replica. This replica is the same person however, whilst they cannot exist at the same time. According to Hick at the same time that when a person dies a replica of them is created by God. This is a way of preserving personal identity after death. The evidence for religious materialism is based on the resurrection of Jesus. Some accounts during the new testament describe Jesus after the resurrection and was recognised by followers before ascension. From a religious view this is evidence for the replica theory as it appears that Jesus died and when he came back had the same physical appearance as well as the same personality. Identity theory puts forward a materialist view of the soul. Identity theory is against behaviourism and suggests that the mind and the brain are in the same place. In the brain, consciousness is generated as well as the other physical processes we link with the brain such as movement. Evidence for this is put foreward in the philosophy files. Within the book and analogy explains how if you were to look in the brain you would be able to locate an area that is stimulated and that thoughts must be generated in this area. We already know only 10% of the brains capacity is used consciously and therefore it is a logical assumption that our mind is located within the brain. An analogy for this is that a woman can be a mother, a daughter and a sister etc. The same person can have many functions, it is therefore the same for the brain which as well as having the functions we already recognise such as controlling physical activity, speaking and controlling bodily functions it can also control the mind. Overall, although religious philosophy offers an explanation for the body soul distinction it is based on little empirical evidence. For those who already follow the religion it may fit in with their beliefs however, for those who are atheist of follow another religion the evidence that it uses makes little logical sense. Such dualists views as Plato where the assumptions are based on everyday life may be more appropriate, however there is still little empirical evidence to prove the theory. On the other hand materialists put fore ward convincing arguments based on scientifically testable theories i.e. Dawkins. But neither arguments yet put enough evidence fore ward to either prove their views or disprove that of others. Therefore the statement Religious philosophy can offer no firm evidence for a distinction between body and soul may be considered as correct, however there is not yet enough evidence to suggest that religious views of dualism cannot be true.

A Stranger is Watching Essay -- essays papers

A Stranger is Watching In novels there are many literary devices that an author may use. Suspense is one that is used to grab the reader’s attention and keep reading. Mary Higgins Clark demonstrates suspense throughout her novel, A Stranger Is Watching by giving only so much information then she will direct your attention to something else so the reader keeps reading. Some suspenseful scenes that the author demonstrates in the novel are when an intruder is in the Peterson home and is pointing a gun at Sharon’s head, another is when Sharon is in the kidnapper’s car and cleverly puts her ring in the seat so maybe someone would find it, and when Mrs. Perry comes to the Peterson home and tells everyone that she knows the voice of the kidnapper. When Sharon and Neil are home alone at the Peterson home waiting for Mr. Peterson to arrive home from work someone rings the doorbell. Neil then scrambles for the door thinking that it was his father and is stopped by Sharon telling him to ask who it is because his father would have his key. The stranger on the other side of the d...

Candide’s Old Woman

Despite â€Å"growing old in misery and in shame, having only half a backside and remembering always that I was the daughter of a Pope† as she, the Old Woman told Candide, â€Å"a hundred times I wanted to kill myself, but always I loved life more†¦Ã¢â‚¬  The Old Woman endured an series of unrelenting episodes which would have made anyone want to kill themselves but at her old age, instead of appearing doubtful and full of regret, like Candide, she looked at the bright side and still had the desire to live her life even if it began with hardships.Suicide is seen a very coward like act in the eyes of society, back then and today. Especially for one who practices Christian values. It can be said that one of the reasons why a person who would commit such an act of violence against themselves is because that person does not value and love their own self enough to stop feeling sorry and down for themselves and know that they're worth more than anything, pick up the pieces an d themselves back up.The Old Woman did not start off well in life, being the daughter of a Pope did not mean that she had been granted a place in the world or had started off with a sunny predisposition, quite the contrary, instead she was the product of a woman and a man who disobeyed the vows of celibacy. with that said, her parents, her dad more than anything, had bore shame upon themselves. In their eyes, her sole existence was illegitimate. The Old Woman, as wise as she was, was also strong. People with strong mentalities are able to endure and survive obstacles that others would have given up on long ago.The old woman thought that loving life was a ridiculous weakness that one â€Å"that chooses to carry a burden that no one wants to cast on the ground, to hold existence in horror and to cling to it? To fondle the serpent which devours us till it has eaten out our heart? † we as humans, can be weak sometimes and succumb to renounce own lives in order to end pain and suf fering of a situation that we feel that we have no control over and will not be able to surpass. The old woman endured many tragedies but still, she rose above them. She was widowed at a young age, raped, sold, enslaved, not to mention had half of her butt eaten!Any woman's from this day and age wouldn't think twice about committing suicide over losing half of a butt! Being the daughter of a Pope didn't ensure that she was going to be protected in any way against the hardships she had to bear to get to where she was as she related to Candide and Miss Cunegonde. The only reason why she told her story to them was because they both provoked her by talking about their own petty misfortunes compared to what she had been through. Weather a person believes in God or not, life is something that must be cherished while we still have it.There are extreme episodes of trauma that we can experience and at times feel like we won't survive that particular experience and commit suicide, just drop a nd terminate with our burdens right then and there. It seems very easy, that's why some people choose that route. Those that persevere don't choose the easy way and are resilient to a world that shows no mercy. Any human being that has walked the face of this earth and has had a traumatic event happen to them at one point in their lives and that didn't choose suicide as their last resort is a hero in their own way.They are heroes of their own lives and their own fate. In the end, one will still continue to go though the motions of life and new problems will always arise. Life will go on. Those that have become resilient to difficult life experiences only become wiser and stronger and are able to deal with other tough situations. That is the reason why the old woman was able to make it to her old age of course, she didn't get to be who she was, a strong willed woman who was determined to live by giving up.

Traumatic Shoulder Injury Rugby Union Health And Social Care Essay

Classified as a hit athletics by many athleticss sawboness the nature of Rugby Union consequences in comparatively high rates of traumatic hurts compared to other athleticss ( Sundaram et. al 2010 ) . Epidemiologic Injury Incidence Rates ( IIR ) demonstrate that participants who miss at least 24hrs of athletics scope from 69-218 incidences per 1000hrs of drama, with more serious IIRs being recorded every bit frequently as 13.26-13.95/1000hrs ( McManus et al. 2004, Garraway et Al. 1995 ) . New Australian epidemiological research of a big cohort of 1475 rugger participants across all degrees of competition ( School boy, amateur, academy, professional ) have found that 14-28 % of entire rugger hurts involve the upper limb ( McManus et al 2008, Usman 2012 ) , specifically 66 % or an IIR of 13.12/1000hrs happening to the shoulder articulation with hurts such as ; Anterior Dislocations and breaks ( Usman et al 2012 ) .These upper limb hurts have been associated with the longest clip out of drama, quantified as more than 4 matches/28days or more, in the Australian survey ( Usman et al 2012 ) . All of this information indicates that upper limb hurts have a really high prevalence in the athletics and are besides rather enfeebling. In comparing to IIRs associated with rugger participants, the general population rates of Anterior disruption are every bit low as 1.7 % ( Boone 2010 ) .Considering this disparity in statistical happening between the 2 populations, the debilitating nature of this hurt to rugby participants and the fact that it is extremely likely to show in a injury puting I have chosen to concentrate the balance of this essay on Anterior Dislocations of the shoulder.Anatomy and MechanismsPrior to discoursing the mechanism of hurt involved with this rugger associated pathology, it is of import to foremost specify what constitutes the normal anatomical constructions of the shoulder articulation.Normal AnatomyThe shoulder articulation allows for the most extende d scopes of motions ( ROM ) in the full organic structure, due chiefly to the building of the GlenoHumeral Joint ( GHJ ) composite. This big freedom of motion depends on stableness of the joint to stay active and is achieved by the inactive and dynamic stabilizers: Inactive stabilizers include ; the glenoid labrum which increases the otic contact country by up to 50 % , the extrinsic coracoacromial arch and intrinsic ligaments linking the humeral caput and the shoulder blade. Dynamic stabilizers include ; the rotator turnup musculuss known jointly as SITS. Supraspinatus, Infraspinatus, Teres Minor and Subscapularis. The GHJ and its associated constructions are innervated by the suprascapular, sidelong pecs and alar nervousnesss. The two groups mentioned above work in concurrence to maintain the humeral caput in close articulation with the glenoid pit and supply important stableness in order to supply a usually functioning articulation. ( Moore et al. 2009 )Mechanism of InjuryAs rugger is a hit athletics with several participants at high speed typically involved in any one incident, it is really difficult to determine one definite mechanism of hurt. When questioned participants are frequently obscure on the inside informations of the mechanism, but it is reported that contact ( e.g. tackle state of affairss ) is responsible for 70 % of GHJ hurts ( Usman et al 2012 ) with foul drama merely being responsible for 6 % ( Crichton et al. 2012 ) .This is no surprise as tackling has been shown to be a major portion of the game with about 330 incidents per game ( Sundaram et al 2010 ) . Queerly neverthele ss undertaking when measured with the usage of force tablets does non exercise a high plenty force to do hurt to the constructions in the shoulder. Usman et Al ( 2011 ) measured proper technique tackle forces utilizing dominant and non-dominant shoulders both in the lab and on the field. The findings demonstrated that undertaking merely produced half the sum of force necessary to do traumatic harm to the shoulder. Therefore there is more elements to the mechanism of GHJ hurt than merely force via undertaking entirely. Subsequently surveies have made usage of picture analysis to reexamine a big base of GHJ hurts in order to set up a mechanism of hurt. It was found that there are three classical places ( c. f. appendix I ) in which GHJ occurs in rugger ; The try-scorer: diving and making with the arm flexed above 90A ° Tackler: Abducted arm driven behind the participant with a ensuing posterior force Direct Impact: Impact to shoulder from hit or land. Slightly flexed or impersonal with some internal rotary motion ( Crichton et al 2012 ) The Try-scorer and tackler were the most common groups for labral and humeral caput hurts happening in Antereoinferior GHJ disruptions, as the caput of the humerus is affected by a lever action from force transmitted through the arm in the wrong place ( Crichton et al 2012 ) . This illustrates that it is non undertaking that is the cause of hurt but more so wrong technique during a tackle or in contact with the land. The beginning of this improper technique is likely to be due to tire happening during the game. Tackling was shown to be a fatiguing activity as less force was produced with each tackle repeat when measured ( Usman et al. 2011 ) Fatigue has besides been shown to hold a negative consequence on an jock ‘s propioception or joint place sense ( JPS ) . As fatigue addition mechanoreceptors around the GHJ musculuss can non accurately describe JPS. Consequently during contact the jock will non hold their GHJ in the optimum place to absorb the force ensuing in hurt such as those described above from less effectual tackling ( Herrington 2008 and 2010, Sundaram et al 2010, Usman et al 2011 ) .Repetitive overloading of the inactive stabilizers through wrong undertaking technique can besides do incompetency of the GHJ taking to micro injury over clip and finally sprain/dislocation of the joint ( Goldberg et al 2003 ) .Other hazard factors that have besides been shown to be lending factors include ; accomplishment, playing experience, equipment, old hurts, playing place and degree of competition ( Usman et al 2011 )PathoanatomyIn Antereoinferior GHJ dislocations the humeral caput is forced down through the deficient inferior capsule and anteriorly due to the boney blocks of the acromial process, coracoid procedure and its tie ining ligament ensuing in a complete tear and rupture of the capsule in most instances. Equally good as the ligamentous capsule hurt there is besides associated harm to both soft tissue and bone ( Thomas et al 2007 ) . With respects t o soft tissue injury the most common pathoanatomy of soft tissue is a Bankart lesion ( Boone et al 2010 ) . This is a withdrawal of the anteroinferior Labrum and Inferior GH ligament with a farther 50 % of these showing with associated break of the Anterior rim of the glenoid pit ( Boone et al 2010 ) . Both of these occur when the humeral caput is forced out of the pit during disruption. If non treated decently, these lesions will take to a chronic instability in the accomplished shoulder, taking to recurrent disruptions as is seen in 21.5 % of incidences during the first lucifer after return to play ( Usman et al 2012 ) . Perennial disruptions are common in rugger due to a figure of factors such as early return to play, non-surgical intervention with stableness and other factors mentioned above in mechanisms. Recurrence causes the figure of constructions involved and the badness to increase dramatically.The figure of Anterioinferior labral lesions addition ( Doo-sup et al. , 2010 ) , Osseous Bankart lesions besides increase up to 56-86 % with perennial dislocators combined with a 67-100 % likeliness of besides holding a Hill-Sachs break ( Boone et al. , 2010, Beran et al. , 2010 ) . Hills-Sachs lesions occur on the postereo-lateral caput of the humerus as it impacts on the glenoid pit.PresentationHistoryOn showing to A & A ; E the patient will more than probably describe one of the three scenarios above, saying that their arm was abducted and externally rotated at the clip of contact. They will besides describe to holding felt a faux pas and â€Å" dead † shoulder after the incident ( Goldberg et al. , 2003 ) . The other chief symptom showing with a disjointed shoulder are terrible hurting and reduced scope of gesture. The patient will besides keep their arm guarded in little abduction and external rotary motion.ExaminationExpression: The patient will look to hold really small ROM when discasing. The shoulder will look â€Å" squared off † with loss of deltoid contour. Feel: The humeral caput is tangible anteriorly in the subcoracoid part. It is besides of import to compare bilateral radial pulsations to govern out vascular hurt and to prove the alar nervus in the ‘regimental badge mark ‘ over the deltoid bilaterally. Move: Active motion ; the patient is unable to finish Apley ‘s abrasion trial, i.e. touch opposite shoulder, opposite shoulder blade, back of the cervix. In Passive motion the patient will defy abduction and internal rotary motion. Imagination: This must be done to govern out differential diagnosings of clavicular or humeral breaks. A shoulder injury series should besides be ordered Pre and Post decrease. An AP or alar X raies are the most suitable for Anterior disruptions. Post decrease movies are highly of import as 37.5 % of breaks such Hills-Sachs are seeable that would hold been missed Pre-reduction. ( Thomas et al. 2007 )Treatment and RecoverySuitable analgesia and musculus relaxants should be selected, nevertheless intra-articular injections of lignocaine have been associated with fewer complications and decreased corsets than traditional IV opiate analgesia ( Wakai et al 2011 ) . The following measure is to instantly cut down the shoulder, as a successful decrease is normally associated with a pronounced decrease in hurting. A ‘clunk ‘ may be observed either palpably or audibly as the humeral caput re-enters the glenoid pit. Nerve map should be assessed anterior to and post-reduction over th e regimental spot country of the shoulder. This is done to measure if the alar nervus was damaged during decrease of the joint. Afterwards the shoulder should so be immobilised ( Thomas et al 2007 ) . Post-reduction tends to mean the terminal of the A & A ; E staff ‘s engagement with the disruption before discharge nevertheless it must be considered if the patient needs an orthopedic referral. In the presence of Bankart and Hills-Sachs lesions surgical intercession is frequently warranted as it is a cause of GHJ instability and a major hazard factor for return. In the bomber group of immature hit participants careful consideration is needed when taking the right process. Open processs are frequently favoured due to a high return rate of 89 % with some arthroscopic operations in contact athletics jocks ( Boone et al 2010, Golberg et al 2003 ) .The unfastened Latarjet-Pette process demonstrates good consequences in some tests with no return and a full return to rugby in 65 % of patients ( Neyton et al 2012 ) . Recovery clip so consists of 4 hebdomads of immobilization in a sling with 0 grades external rotary motion, after which beef uping exercisings can be introduced ( Jolles et al 2004, Auffarth et al 2008, Boone et al 2010 ) .New inventionsRecent research in the orthopedic field has led to the usage of thrombocyte rich plasma ( PRP ) in the intervention of sinew, ligament and bone pathologies. The intervention involves utilizing an autologous blood dressed ore injected straight into the damaged tissue. The hypothesis is that the increased thrombocyte derived growing factors from the dressed ore will rush up the healing procedure. Presently there is non adequate grounds to back up this technique as there are really few RCTs with PRP usage on shoulders. Consequences are inconclusive as different concentrations of thrombocytes and different protocols have been used across different surveies. However as the grounds base grows it may be a valuable clinical tool in the hereafter ( Ujash et al 2012, Hall et al 2009 ) The usage of shoulder tablets in rugger has besides been investigated. When tackle forces with and without tablets were measured merely a non-significant decrease in force was observed. This leads to them exposing similar rates of hurt with lone superficial tissues being protected ( Usman et al 2011 ) .Future research could hence be aimed at doing more effectual shoulder pads/straps that do non alter the authorization of the game as set by the IRB. CAT osteoabsorptiometry has besides been used to measure the chronic effects rugby imposes on the GHJ. This technique tracks mineral denseness measured in Haunsfield units over the glenoid fossa country. Rugby participants compared to the controls, have a Posteroinferior displacement in mineralisation which was observed with 40 % of rugby topics exhibiting an inferior boney glenoid lesion ( Kawasaki et al 2012 ) . These findings may be utile in testing persons to supply trim intervention in order to forestall chronic instability later in life every bit good as decelerating the patterned advance of degenerative arthritis.DecisionsIn drumhead ague anterior disruptions of the shoulder are rather common in rugby participants with rates greatly transcending those of the general population. The mechanism is besides really variable as surveies have demonstrated at least three common ways it can happen. Dislocation is besides seldom unsophisticated with both soft tissues and bone constructio ns involved as in the instance of Bankart and Hills-Sachs lesions, or even damage to the alar nervus doing deltoid palsy and loss of abduction. These factors combined with the particular consideration necessary for the sub-population of immature hit jocks, can greatly act upon intervention and must be taken into history for successful intervention of this traumatic event.Appendix( Crichton et al 2012 )

Use the French Verb Dire to Tell Someone Off

Use the French Verb Dire to Tell Someone Off The French verb dire  means to say or to tell and is used in many idiomatic expressions. Learn how to tell someone off, talk nonsense, be a yes-man and more using this list of expressions with dire. Dire is a widely used irregular verb, which means it follows the beat of its own drum regarding conjugations. This is one of those verbs whose forms you simply have to memorize. Formulas dont apply.   Common French Expressions With Dire dire quelquun ses quatre và ©rità ©sto give someone a piece of ones minddire quelquun son fait, dire son fait quelquunto tell someone offdire ce quon a sur le cÅ“urto get something off ones chestdire des sottises / bà ªtisesto talk nonsensedire queto say; to think thatdire toujours amento be a yes-man ce quil ditaccording to him qui le dis-tu  ?youre telling me! vrai direto tell you the truthAussità ´t dit, aussità ´t faitNo sooner said than doneautrement ditin other wordsÇa ne me dit pas grand-chose.I dont think much of that.Ça ne me dit rien.That does nothing for me; I dont feel like doing that.That means nothing to me; I dont remember that.Ça me dit quelque chose.That rings a bell.Ça te dit  ?Do you feel like doing that?   Does that sound good to you?Ceci/Cela ditThat said; Having said thatCela va sans dire.It goes without saying.cestdirethat is; i.e.; I meanCest beaucoup dire.Thats saying a lot.Cest moi qui te le dis.Take my word for it.Cest peu d ire.Thats an understatement. Cest plus facile dire qu faire.Easier said than done.Cest toi qui le dis.Thats what you say.Comment dirais-je  ?How shall I put it?  What can I say?comme on ditso to speak; as they sayDis donc / Dites doncWow; hey; listenentendre dire queto hear (it said) thatEst-ce dire que...?Does this mean that...?Il ny a pas direTheres no doubt about it.Je ne dis pas non.I wont say no.Je ne te le fais pas dire  !Im not putting words in your mouth!I didnt make you say it!Je te lavais dit.I told you so.Mon petit doigt ma ditA little birdie told mene pas se le faire dire deux foisnot to have to be told twiceon dirait que...youd think that...ou pour mieux direto put it another way; in other wordspour ainsi direso to speakpour tout direin factQue dites-vous  ?I beg your pardon? What did you say?Tu as beau dire, je ne te crois pas.It doesnt matter what you say, I dont believe youvouloir direto meanse direto say to oneself;  to think; to claim to be; to be saidCela ne se dit pas. (passive r eflexive)That (just) isnt said. Cela te dit de (sortir, manger)?How does (going out, eating) grab you? What do you think of (going out, eating)?On se dirait en France.Youd think you were in France.

What Is AP Environmental Science Expert Guide

What Is AP Environmental Science Expert Guide SAT / ACT Prep Online Guides and Tips Are you thinking about taking AP Environmental Science but want more information on the course before you decide to enroll? Well, you’ve come to the right place!AP Environmental Science (also called AP Enviro or APES) is one of the most popular AP classes- butsometimesstudents don’t know much about it before they enroll, which can make the class difficult and unenjoyable. So what is AP Environmental Science? In this guide, I’ll explain what topics the course covers, show you some sample problems from previous AP Enviro exams, and discuss who should take the class (it might not be who you’re expecting). After, I'll end with some tips for success if you do decide to take AP Enviro. Let’s get started! What Does AP Environmental Science Cover? What do students in APES learn and what does the exam cover? While you can get an in-depth look at the class by checking out the College Board’s course description for AP Environmental Science,if you find this too wordy or information-heavy, here’s a briefer, clearer overview of the course. AP Enviro is an interdisciplinary course that focuses on ecological processes, human impacts on the Earth, and how to resolve or prevent natural and human-made environmental problems. The class and exam focus on seven main topics: Earth Systems and Resources (10%-15%):Geology, the atmosphere, water resources, soil science, etc. The Living World (10%-15%):Ecosystems, energy flow, biogeochemical cycles Population (10%-15%):Population ecology, reproductive strategies, survivorship Land and Water Use (10%-15%):Agriculture, forestry, mining, fishing, global economics Energy Resources and Consumption (10%-15%):Different types of energy (e.g., fossil fuels, nuclear, hydroelectric, etc.), energy consumption, renewable energy Pollution (25%-30%):Types of pollution, economic impacts of pollution, how pollution affects environmental and human health Global Change (10%-15%):Global warming, loss of biodiversity, changes to the ozone Like other AP science classes, AP Enviro also includes a lab component, and students who take the class will get hands-on experience in the form of completing labs, observing the natural world, and/or doing field work. You might have to collect water and test it for certain chemicals, observe wildlife in a field or forest, track plant growth, and so on. Students who complete AP Environmental Science are expected to be able to apply scientific concepts, principles, and methodologies to real-world examples and problems. The exam questions are designed to test this knowledge, too. Wondering what kinds of questions you’ll be asked on the AP Enviro exam? Read on to find out! What's on the AP Environmental Science Exam? The AP Environmental Science exam consists of 100 multiple-choice questions and four free-response questions.The total length of the exam is three hours (one hour and 30 minutes for both the multiple-choice and free-response sections). The multiple-choice section counts for 60% of your overall AP Enviro score, while the free-response section counts for 40%. The four free-response questions consist of the following: One document-based question for which you'll have to answer questions on a given document, such as a newspaper article or brochure One data set questionfor which you’ll be given a set of data and must analyze and interpret it Two synthesis and evaluation questionsfor which you’ll have to write in-depth essays Looking at sample questions can give you a better idea of what you’re expected to know and what you will be tested on. If you want to look at a wide variety of sample questions, you can readthrough previous AP exams or check out our review guide for the AP Enviro Exam. For now, here are a few sample APES questions to serve as an introduction: Multiple-Choice AP Enviro Questions Multiples of each are shown below: This is your standard multiple-choice question, which you’ve likely seen hundreds of before. For this question, the answer is E. To answer each of these three questions, you’d need to look at the above graph and select the plot that best fits the population trend being described. (Answers: 1. = A, 2. = D, 3. = B) Free-Response AP Enviro Section As mentioned above, there are three types of (and four total) free-response questions on the test. Below is anexample of a synthesis and evaluation question, of which therewill be two on the APES exam: To get a high score on this question, you'd have to write a thoughtful, coherent essay that includes complete answers to each of the four subpoints (a-d). Who Should Take AP Environmental Science? AP Environmental Science is one of the more popular AP exams to take; however, a lot of students who take it don’t do particularly well. Based on 2017 data released by the College Board, APEnvironmental Science has the fourth-lowest passing rate of all AP tests.About half (49.4%) of students who took the test passed (in other words, they scored a 3 or higher), only 9.5% scored a 5 (the highest score), and the average score students received was a 2.67, which is nota passing score. Yikes! So is AP Enviro super hard? Not really. It usually requires less work than other AP science classes, and the consensus among students is that the material isn’t particularly difficult. However, many students take APES because they're trying to fill a spot in their schedule or squeeze in an extra AP class, even if they aren’t very interested in it and don't have a lot of experience with AP classes or have enough time to prepare for it. This lack of adequate preparation contributes to low AP Enviro scores. Taking AP Environmental Science and doing poorly in the class and on the exam will not impress colleges or get you any college credit, so definitely try to avoid these scenarios! Now, let’s go over who should take the AP Enviro class and exam: 2 Reasons NOT to Take AP Environmental Science We'll start with two types of students who probably shouldn't take AP Environmental Science. #1: You Plan on Majoring in Science This might be surprising since the word science is actually in the course title, but, as a matter of fact, AP Environmental Science isn’t the best class for future science majors. This is because the class is more interdisciplinary than it is science-based. Compared with other AP science classes such as biology and chemistry, AP Enviro includes a lot more history, writing, and cross-curricular topics. In fact, many colleges that give college credit for AP Enviro give social science creditsas opposed to science credits! AP Enviro can still be a good option if you’re deeply interested in the topic or plan on continuing to study environmental science. But if you’re looking for an AP class to help prepare you for college-level science classes or to get you science credit for college,APES isn’t the best choice. #2: You Don't Have Enough Time to Devote to the Class A lot of students sign up for AP Enviro because it has a reputation for being easy and less work than other AP science classes.Although the material it covers might not be as complicated or in-depth as that in other AP classes, this doesn’t mean you can coast through the class and expect to pass the AP exam. As mentioned above, the majority of students who take the Environmental Science AP exam don’t even pass it, let alone get a 5. AP Enviro still requires you to memorize certain information, make connections, and develop specific skills, and you won’t be able to do this if you don’t plan on putting in the time needed to do well in the class. 4 Reasons to Consider Taking AP Environmental Science AP Environmental Science can be a good class to take for many people. You should consider taking it if one or more of the following applies to you: You’re interested in the environment and/or related topics,such as sustainability, biodiversity, how humans are impacting the earth, etc. You want to take an AP science class but don’t have the space or feel prepared to take AP Biology, Physics, or Chemistry Your school’s APES class has a reputation for being interesting, teaching students a lot, and adequately preparing them for the exam Your other classes and extracurriculars leave you with enough time and energy to spend preparing for this class How to Succeed in AP Environmental Science: 3 Tips If you do decide to enroll in AP Enviro, here are a few tips to help you do well in the class: Tip 1: Don't Expect It to Be All About Science As I mentioned before, AP Enviro isn’t a pure science class. It’s highly interdisciplinary and will include historical information, current events, critical reading skills, and more.If you expect this AP class to be completely science-focused, you might struggle with some aspects of it. While there will be graphs and scientific questions, the AP exam will also ask you to write complete essays and interpret documents, similar to many AP history and English exams. If you struggled with any of these classes or exams before, make sure that you feel more prepared for the AP Environmental Exam. Tip 2: Know How to Read and Interpret Visual Data Many APES exam questions, both multiple-choice and free-response, will ask you to look at a data table, chart, or graph and answer questions about it.Because these questions will require you to be able to understand and analyze different types of data, it’s critical that you know how to do this well before you take the AP Enviro exam. Taking practice exams and quizzes will help you out. You can also look through your textbook and homework, and even relevant newspaper or journal articles, for more examples. When you come across a graph, chart, or something similar, answer the following questions to ensure you’re thinking critically about the data: What is this data showing? What patterns are there? Does any of the data not fit the pattern? What might have caused this? Why is this data important? Tip 3: Remember That Everything's Connected Probably the most important theme of AP Environmental Science is that everything is related. The Earth is one interconnected system, and you need to be able to understand where and why those connections exist. This is not a class in which memorizing isolated facts or terms will get you very far. You can know every step of the nitrogen cycle, but if you can’t explain why this cycle is important,; how it affects plants, animals, and ecosystems; and the impacts it has on Earth, you will earn very few points on the APES exam. As you go through the class, always be thinking about how whatever topic you’re currently studyingis related to past topics and the world as a whole. It’ll also help to think about ways humans might have impacted or been impacted by the topic (if its sustainability is in jeopardy) and how problems related to it can potentially be resolved. Conclusion: What Is AP Environmental Science? Having an introduction to AP Environmental Science can help you decide whether you should take the course or not; it can also show you what to expect if you do decide to enroll. The APES class covers seven main topics: Earth Systems and Resources The Living World Population Land and Water Use Energy Resources and Consumption Pollution Global Change While the material this class covers isn’t particularly complicated or overwhelming,students often underestimate the work needed to do well in it. As a result, many don’t pass the AP exam at the end of the year. This is why you should only take AP Enviro if you have the time and motivation to complete the coursework and prepare for exams, including the final AP test. Because it includes topics from many areas, APES might be of interest to many students. However, if you’re looking for an AP class that'll get you science credit for college and prepare you for future science classes, AP Enviro might not be the best choice since it’s more of an interdisciplinary class than it is a pure science class. Finally, if you decide to take AP Environmental Science, keep these three tips in mind: Don’t expect the class to be all about science Learn how to analyze and interpret visual data Remember that everything is connected What's Next? Looking for resources to help you study for the AP Enviro exam?Check out our ultimate APES review guide, and get access to practice questions with our compilation of the best APES tests. Thinking about AP Environmental Science but not sure what other classes you should enroll in? Learn which AP classes you should takeand create a plan for your future studies. How many AP classes should you take?Get your answer based on your interests and your college goals. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Week One Individual Assignment Essay Example | Topics and Well Written Essays - 500 words

Week One Individual Assignment - Essay Example An ADR is considered a pragmatic approach to dispute resolution that can save money and time and help find the best solution for everyone (Inta, 2010). Our ADR consist of several simple mechanisms that must be used to solve conflicts. If a member of the team is not happy about what is going on in the team setting the person must file a complaint in new post title ADR implementation. The post goes up and each team member must read the issue. After everyone reads on the matter, then a meeting must be setup within 36 hours of the post. In the meeting the each team member must provide a reply to the original post in the team player must provide constructive feedback about the issue. The feedback constitutes an alternative solution. Everyone including the person that filed the complaint must provide an alternative solution. After all solutions are posted in the learning team forum the member of the team must vote on their preferred alternative. The alternative that is going to be implemented is the one with the majority of the votes. If there is a tie then the team leader must chose the solution to solve the conflict among the most popu lar alternatives. ADR have become more frequently used in the 21st century due to time and money savings that are associated with the use of alternative dispute resolution

Not enough though has been given in any European code to the way Essay

Not enough though has been given in any European code to the way contracts might or should be classified Do you agree - Essay Example Main land Europe is looking to create a common civil legal framework which will be developed in a number of steps. This common legal framework is currently being heralded as the European Civil Code and would require coordinated efforts over a number of decades for effective implementation3. The first step has been termed as the PECL4 and is aimed at unifying the contract law prevalent throughout Europe. Success of the PECL and its precedents will determine if it is possible at this stage to develop a common legal framework for the European continent. This could have even wider implications for the global harmonisation attempt given that the obstacles encountered in PECL would be encountered similarly elsewhere too. Importance of the PECL is enhanced by the fact that the European community is looking to create the Common Frame of Reference based on the learning from the PECL5. At this point in time the PECL is not an instrument that has been recognised by governments around Europe. In stead the PECL is more or less a document drafted by academics to serve as a standard reference when hard-core moves to harmonisation are attempted. The PECL is a broad attempt to create a set of â€Å"general rules† which are flexible enough to accommodate future developments and to provide a framework for contract law6. Here due consideration must be provided to the fact that contract law is the first thing that is being attempted in terms of a common legal framework for a number of reasons. Contract law is highly important when it comes to cross border trade. The significant differences between national contract laws make trade beyond borders costly, time consuming and often legally complex. Furthermore, a number of companies are dissuaded from trading in neighbouring nations because of complex trading instruments and their legal ramifications. This in turn promotes domestic trade at the expense of transnational trade which is not beneficial for the commercial interests of the European Union. Europe is currently looking to develop something close to the Lex Mercatoria so that trading and commercial transactions of all kinds are simple all across Europe7. In order to facilitate trading all over Europe with the same legal principles it was necessary to create a common legal framework. The PECL is the resulting legal framework which has emerged from these efforts. In addition there is another reason behind the PECL’s importance. As mentioned before, the PECL will serve as the basis for the future of the Common Frame of Reference so this enhances the important of the PECL even more. Here it must also be mentioned that the success of the PECL and the Common Frame of Reference are critical to the future of harmonisation attempts in Europe. Hence, careful consideration is mandatory in order to provide a framework that is successful and tends to provide solutions that are holistic. Any such framework would need to be carefully thought out. As mentione d before, there is no question of implementation as yet because these harmonised frameworks are merely guidance based as yet and are not strictly enforceable as yet. Drafting a standard set of principles for guidance over the domain of contracts may not be as simple or straightforward as it may seem. Perhaps the greatest obstacle to creating a common contractual framework is coming to

Trends of electronic communication Essay Example | Topics and Well Written Essays - 250 words

Trends of electronic communication - Essay Example With the help of webcams, this technology allows communicators to see one another in real time making messages more precise and understandable. It however has the disadvantage of not facilitating communication between individuals when one is offline. E-mail is a communication method that involves the exchange of messages of digital nature from one author to a single or numerous recipients. E-mails have the advantage of storing and forwarding messages, this therefore implies that both the sender and the recipient are not required to be online simultaneously to communicate. This was not however the case at the inception of e-mails when communication could only occur if both parties were online at the same time, more of what is presently the case with instant messaging. It has the advantage of storing information for future reference purposes with e-mails being used as evidence of communication if that need arises. The main advantage of e-mails however, is the inability to receive instant responses especially if the recipient is offline. Unlike e-mails and Instant Messaging, this technology enables individuals to share information with multiple users at the same time. This is unlike instant messaging where communication is on a one on one basis. Users in chat rooms usually have common interests and that makes sharing of similar information among many realistic. In as much as chat rooms allow people to communicate with multiple individuals of identical interest, it has posed a moral dilemma with users using these rooms for sexual purposes giving birth to sexual predators who hide their real identities to advance their evil sexual agenda (Thurlow, Tomic, & Lengel, 2004). Some of these rooms are moderated but the most used have no moderation whatsoever, which is a disadvantage since users could be underage individuals who should not under moderation be allowed to access the rooms, especially those of

Costing and Budgeting Case Study

Costing and Budgeting Case Study Accounting is a key success of a business, but the word accounting is more sophisticated. Almost every business, before dealing any project or any other important function, should design an appropriate budget. To make the budget first we should think about the cost because the cost of the production is always variable. A well-planned budget will bring success for a project. In my academic case study, I have to make a budget for Rayners plc. Company, which is a renowned company in the UK. Cost classification: P1 In the managerial accounting the word cost is using various ways. The main reason is that there are many types of costs, and these costs are classified differently according to the certain management process. For example, managers may want cost data to prepare external financial reports, to prepare planning budgets, or to make decisions. There are some relevant costing methods according to the task: Direct/Indirect cost: Direct cost is a cost where everything counting easily and conveniently traced to the particular cost object. But it is not incurred due to the product or activity countless. On the other hand indirect cost is fully reverse of the direct cost where counting process is more sophisticated and inconvenience and it incurred even productivity or activity change. Prime cost: The cost normally counting for labour and material to make product. This cost depend on ability and capacity of the labour that how much performed they are to make production and which way is the best way to use material. Fixed cost: A cost which is not only related to production is called fixed costs. In other words, it is a cost that remains constant even with variations circumstances and situations. VARIABLE COST: Variable costistotally opposite word of fixed cost. When a cost which is varies exactly in proportion to the change in activity (production or sale) would be term as variable cost. This is sometime called engineering cost or a formula cost and can be calculated in advance. Full Absorption cost: A managerialaccounting cost method of expensing all costs associated with manufacturing a particular product. Absorption costinguses the total direct costs and overhead costs associated with manufacturing a product as the cost base. Generally accepted accounting principles (GAAP) require absorption costing for external reporting. Costing methods: (P2) According to the marginal cost, another name of fixed cost is period cost that means one need to deduct the total cost from contributions where under absorption costing, fixed cost is part of unit cost/production cost. Therefore deduct the total FC from contributions. Fixed cost does not change at any level of activity. F.O.A.R = Budget O/H Budget Activity (Note that if budget is equal to Actual production, then the absorption will be same). Now, if we will analyse the information and data as a case study of Rayners plc. Year 1 Marginal Costing method: 108,000 Sales: 90,000 X 12 Less cost of production Opening Inventory 0 Add productions (100,000 X 5) 500,000 500,000 Less closing Inventory (10,000X5) 50000 450,000 Contribution 630,000 Less Total FC: Production (270,000) Admin Costing (20,000) Net Profit 340,000 Year1Absorption costing method:  £  £ 108,000 Sales (90,000X12) Less cost of production Opening Inventory 0 Add production (100,000X5) 800,000 800,000 Less closing Inventory (10000X8) (80,000) Cost of production (720,000) Gross profit 360,000 Over absorbed (10,000X3) 30,000 Less admin cost (20,000) Net profit 370,000 Reconciliation statements:  £  £ Absorption profit 370,000 Les increase in Inventory (Closing inventory opening inventory) Multiply by F.O.A.R (10,000 0) X 3 (30,000) Marginal profit 340,000 Year2 Marginal costing statement:  £  £ Sales (110,000X 12) 132,000 Less cost of production Opening Inventory (10,000X5) 50,000 Add production (110,000X5) 550,000 600,000 Less Closing Inventory (10000X5) (50,000) 550,000 Contribution 770,000 Less total FC: Production (270,000) Admin (20,000) Net Profit 480,000 Year 2 Absorption costing statement:  £  £ Sales 132,000 Less cost of production Opening inventory (10000X8) 80,000 Add production (110,000X5) 800,000 900,000 Less closing Inventory (10,000X8) 80,000 (880,000) 440,000 Over absorption (20,000X3) 60,000 Less admin cost (20,000) Net profit 480,000 Year 3 Marginal costing statement:  £  £ Sales (750,000X12) 1140,000 Less cost of production Opening inventory (10,000X5) 50,000 Production (90,000X5) 450,000 500,000 Less closing inventory (5000X5) 25,000 (475,000) Contribution 665,000 Less total fixed cost: Production (270,000) Less total fixed cost: Admin 120,000 Net Profit 375,000 Year 3 Absorption costing statement:  £ Sales 140,000 Less cost of production Opening Inventory (10,000X8) 80000 Add production (90,000X8) 720,000 800,000 Less closing inventory (5000X5) 40,000 (760,000) Gross Profit 380,000 Less Admin (20,000) Net profit 360,000 Reconciliation Statement: Absorption profit 360,000 Add decrease in inventory (5000-10000) X 3 15,000 Marginal profit 375,000 Unit cost: (P3) According to the data of the Rayners plc and using the marginal costing method the unit cost is: Direct material 2 Direct labour1 Prime Cost 3 VC/Unit 2 Marginal cost 5 So according to the marginal cost the value of each unit will be  £5. F.O.A.A (unit) 3 Absorption cost 8 Full cost/Total cost 8 F O A R Budgeted F/C Budgeted Of Level Activity= X/90000 = £3 X= £270000 (Budgeted Of Overhead Collect analyse and present data using appropriate techniques. (P4) In the management accounting there are different ways to collect data for the business. The basic role is the participants a taste of the various tools and techniques available for collecting monitoring and evaluation data. Participants focus on what makes a good questionnaire and discuss tips on how to conduct interviews and focus groups. Participants also have the opportunity to explore more visual, participatory tools so that they can choose which methods are most appropriate for collecting information from their particular stakeholders. Moreover, the source of information that means the entire item for particular enquiry. E.g. invoices, customers and to show these customers feedback those are will be taken into consideration for further used of data collected. Another important technique to analyse and collect data is various sampling such as: Random sampling: This is the purest form of probability sampling. Because due to the large group of population it is really difficult and not possible to identify every member of the population, so the pool of available subjects becomes biased. Systematic sampling: It is often used as a random sampling. Another name of the sampling is selection technique. Its only advantage over the random sampling technique is simplicity. Systematic sampling is frequently used to select a specified number of records from a computer file. Convenience sampling: It is used in exploratory research where the researcher is interested in getting an inexpensive approximation of the truth. As the name implies, the sample is selected because they are convenient. Judgment sampling: One common non probability method isJudgment sampling. The researcher selects the sample based on judgment. This is usually and extension of convenience sampling. Quota sample: This is a sample method where items, usually people, are selected in a given quantities and according to pre-defined characteristics. These different methods are used for different purpose where user must identify a sampling method in order to review the presentation at the intention. These methods can also be used in a wide range of area and activity where there is lots of member with different types of users. Routine cost report: (P5) The report generally include the financial performance for the end of the year .E.g. Profit, Debit, share, price and dividends. It will also advice about transfers to reserves, assets that have been acquired or disposed of the names and shareholding of directors active in the last year, and other business activates that will be interested to stakeholders. Even, sometimes the report also cover the business polices on employment, training, welfare, creditor, creditor payment and corporate responsibility as well. There are some different ways to finding cost report: Monitoring Cost: Cost monitoring means supervising the economic progress in the management system in the business. This is the main reason of cost or expense monitoring is collecting information to check performance against an expectation. Controlling: Cost controlling is process where the common goal of the management is improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations. Planning: It is called a plan make supreme success. In term of business it is invincible part to make appropriate costing plan.It comprises iterative quantification and costing, derived from benchmarking and market exploration exercises, and is aimed at establishing a realistic and acceptable cost limit. This information is critical for obtaining project financing and for determining whether a project can be profitable or not. Without cost planning, property owners would enter blindly into construction projects and possibly into insolvency. Evaluation: Evaluating the cost of the overall business management is really sophisticated task. According to the business activity there are three types of evaluation specification: Background: Background means description, context, scope and objective of the business. The Selection Process: Analyse briefly the selection process, starting with the advertising the establishment of the shortlist, expressions of interest, and withdrawals of firms before proposal submissions. Technical evaluation: Describe briefly the meetings and actions taken by the evaluation committee formation of a technical evaluation team, outside assistance, evaluation guidelines, justification of sub criteria and associated weightings as indicated in the Standard Request for Proposals; relevant correspondence and compliance. Profitability Ratio: (p6) 1)Gross profit margin =gross profit/sale*100 = xf 2)Net profit margin = PBIT/sales*100 = xf 3) Retained on capital employed = PBIT/capital employed*100 = xf 4) Assets= sales/capital employed = x times Efficiency ratio: Lido ltd New ltd. Assets = 640/350+75 Assets=1600/1600+20 =1.5 times =.987 Productivity Unit produce for employees 20000/34 =588 unit 5000/78=64.1 Operating profit margin 128/640*100=20 256/1600*100 =16 Cost productivity Operating profit per employee 128/34 =3.77 256/78=3.28 Principles of quality: (P7) The basic principle of Total quality management is that costs of prevention are less than the costs of correction. There are various types of roles are involved in term of quality: Assurance: Quality assurance focuses on preventing faulty occurring, instead of fixing them afterwards (which is the quality control approach). Describe everything to find out the causes of defects are identified and ways to fix the system to make sure the problem doesnt happen again are agreed. Reliability: The most important and valuable principles of quality are consistency and reliability. Each link in the quality chain must deliver to the next link on time, in the quantity ordered, to the right specification and at the agreed price, time after time after time. Customer-driven: customer driven quality means many things to many people, in the end it is the customers opinion that counts. In these cases the customers quality ideals must be met every step of the way from the farm to the marketplace. Continuous Improvement: This is an essential part of any good quality system. The market environment for popular product is always changing and highly competitive, so the popular programme must constantly evolve to ensure the industry stays ahead of the completion. Principles of value: Implementing the Principle of Value requires leadership and management with particular, conscious focus and intent.It is always to develop and sustain durable, value-driven, win-win relationships. Everything can be evaluating by relative activity such as Products for payment Salary for performance Investment for profits. Everywhere we look, we see win-win relationships as the core of durable success. If we lose those relationships, we eventually lose everything. Another important principle is core value which is completely design by roles of fairy, ethos, human morality, dignity, and customer service. If an organization does not cause its members to understand and focus on these important elements, it will soon find participants becoming solely profit-centric. This behaviour inevitably leads to a short-term focus and potentially illegal practices that provide the seeds of self-destruction. Remember that management is to build business value by making the right decisions; and, decisio ns about core values are essential. Purpose and nature of Budget: (P8) Budgeting is a basic and essential process in a business which allows businesses to gain many goals in one course of action.The budgeting process may be carried out by individuals or by companies to estimate whether the person/company can continue to operate with its projected income and expenses. There are several purposes to create and implement a budget include control and evaluation, planning, communication, and motivation. Control and Evaluation This is most important matter after finalized a budget is providing sufficient control and evaluating its performance.If performance does not meet the budget, action can be taken immediately to adjust activities. Budgeting allows a company to have a certain range of control over costs, such as reducing many types of unnecessary expenses or assigning responsibility for these expenses. A budget also gives a company a benchmark by which to evaluate business units, departments, and even individual managers. Unfortunately this purpose of budgeting may be effect on employees to have negative thinking about the budgeting process because their compensation and, in certain situation, even their jobs may be operating on meeting certain budgeting target. Planning Planning is initial purpose of budgeting. It is also design by decisions, and many questions must be answered. Besides that, budgeting allows a business to take stock of revenue and expenses from the previous period, and judge where the business will be in future periods. It also allows the organization to add and remove products and services from its plan for the future period. Communication and Motivation: Other goals that an organization may use its budget to achieve that are less obvious include communication and motivation. It is important that make correlation according to the chain of command like from management level to supervisor level, this is only to gain mentally satisfaction of the staff. When an employee is involved in creating his or her departments budget, that person will be more likely to strive to achieve that budget. Budgets also allow a company to motivate its employees by involving them in the budget. Budgeting method: (p9) A budget is an individual and written estimate of how an organization or a particular project, or business unit willperform financially. If we can accurately predict our companys performance than we will be certain that resources such as money, people, equipment, manufacturing plants, and the like are deployed appropriately. There is various kind of budgeting are available for a business such as: Cash budget: An important estimate of a companys cash position for a particular period of time. . Labor budget: The total cost for labor to be expended for a set period of time calculated by taking every persons position in an organization, department, or project and multiplying the number of hours they are expected to work by their wage rates. Sales budget: An estimate of the quantity of goods and services that will be sold during a specific period of time. Production budget: A forecast thatstarts with the sales budgets estimates of the total number of units projected to be sold, then translates this information into estimates of the cost of labor, material, and other expenses required to produce them. Expense budget: An estimate prepared for travel, utilities, office supplies, telephone, and many other common business expenses for a given period. Incremental Budget: These types of budget are normally starts with previous periods budget or actual results and add an incremental amount to cover for inflation and other known changes. Advantages of incremental budgeting The budget is stable and change is gradual. Managers can operate their departments on a consistent basis. The system is relatively simple to operate and easy to understand. The impact of change can be seen quickly. Disadvantages of incremental budgeting Assumes activities and methods of working will continue in the same way. No incentive for developing new ideas. No incentives to reduce costs. Encourages spending up to the budget so that the budget is maintained next year. The budget may become out of date and no longer relate to the level of activity or type of work being carried out. Zero-based budget: This is a traditional technique of planning and decision-making which reverses the working process. By contrast with incremental budgeting, in zero-based budgeting, every department function is reviewed comprehensively and all expenditures must be approved, rather than only increases. Advantages Drives managers to find cost effective ways to improve operations. Detects inflated budgets. Useful for service departments where the output is difficult to identify. Increases communication and coordination within the organization. Identifies and eliminates wasteful and obsolete operations. Identifies opportunities for outsourcing. It responds to changes in the business environment. Disadvantages It emphasize short-term benefits to the detriment of long term goals The budgeting process may become too rigid and the organisation may not be able to react to unforeseen opportunities or threats Difficult to define decision units and decision packages, as it is time-consuming and exhaustive. Forced to justify every detail related to expenditure. The RD department is threatened whereas the production department benefits. According to the previous discussion it is clear that Zero-based budgeting is must be clearly understood by managers at various levels to be successfully implemented. But every organisation should provide Necessary training to manager. According to the case study there are four types of budgets will be explaining.