Learning Plan Essay Example | Topics and Well Written Essays - 1500 words

Learning Plan - Essay Example On the other hand, many patients presenting in to the emergency department may not have that serious a clinical situation. However, an emergency nurse should be equipped with knowledge, expertise, learning, and clinical skills to handle these alone at her level. There are several varieties of patients that may attend emergency department seeking care. Of these certain categories of patients may need immediate nursing or physician care since they may be potentially life-threatening. These include airway compromise, cardiac arrest, severe hemodynamic shock or compromise, injury or cases of multiple trauma, or altered level of consciousness. Certain other cases are also emergent, but may wait for some time. These are patients sustaining head injuries, severe trauma, lethargy or agitation, conscious overdose, severe allergic reaction, chest pain, chemical exposure to the eyes, severe back pain, gastrointestinal bleeding with unstable vital signs, cerebrovascular accidents with deficits, severe asthma, abdominal pain, vomiting and diarrhea with dehydration, acute psychotic episodes, fever in children, severe headache, severe acute pain of any origin, neonatal diseases, or sexual assault (Fry, 2008). Nurses may encounter cases of head injury pres enting in an alert state but with vomiting, mild to moderate asthma, moderate trauma, cases of abuse or neglect, GI bleeding with stable vital signs, and patients with history of seizure who are alert on presentation. Many other conditions are trivial, which can be really very efficiently treated by the emergency nurses, and these include alert head injury without vomiting, minor trauma, vomiting or diarrhea without dehydration, earache, minor allergic reactions, foreign body in the cornea, and chronic back pain. There may also be cases of sore throat, cases with minor symptoms, or chronic abdominal pain (Schriver et al., 2003). Anticipated Nursing Role To be able to deliver competent care, being a registered nurse, the emergency nurse must be able to assess, plan, implement, and evaluate nursing care alone or in collaboration with the emergency physician in order to achieve the goals of care and health outcomes in such patients. This must be either independent or interdependent care delivery within the framework of accountability and responsibility (Hageness et al., 2002; ANMC, 2004). Where possible, according to competency standards, the emergency nurse would also deliver education in order to promote and maintain health with a preventative approach. The nurse would demonstrate critical thinking and analytic abilities for care decision making and would demonstrate satisfactory knowledge base. She would be able to appraise her own knowledge and learning in order to engage in professional development through a pathway of evidence-based care (ANMC, 2004). From this angle, an emergency nurse has certain roles while delivering care to a patient presenting into the emergency department. The initial action is assessment, and a systematic and methodical assessment process through primary and secondary surveys enable the nurse to identify and prioritize the needs of such patients. The primary assessment consists of a rapid

The Role Of Media Essay Example for Free

The Role Of Media Essay Information is a very powerful tool.   One who controls it can manipulate the outcome of most events in society.   The media possesses this enviable authority to independently disseminate information on all things significant to everyone.   Politics, entertainment, sports, health, current events, and government are the facets of civil society that the media needs to cover.   It has a significant role in all these aspects to transmit every detail of information to the public.   In government, the media plays an even bigger role.    It serves as a bridge between government leaders and the people.   The media is tasked with major responsibilities to function as broadcaster, educator, and watchdog. As a broadcaster, the media gathers noteworthy information about every action our government is carrying out.   It needs to convey the news with unequivocal objectivity with one major goal- bring the truth to the people.   As an educator, the media holds the duty to instruct the public on complex governmental issues.   The process and system of government policies and regulations need to be put in plain words so the majority of the citizens will comprehend.   This will empower the people and encourage them to uphold their rights and privileges. As a watchdog, the media scrutinizes every decision the government makes.   It acts as the eyes and ears of society taking all information into consideration and exposes them to the public for review.   The media compels government officials to be always accountable to the people who placed them in their respective positions.   The media has not really changed much. Throughout the years, it has remained true to the mission it has set to undertake.   The muckrakers of the past and the journalists of present times have stood their ground and remained steadfast.   The media has withstood the test of time and continued to dedicate its existence in the service of the people.   It has its fair share of triumphs and disappointments.   The media has dedicated its whole life in the pursuit of the truth. Works Cited The Role of Media in Democracy: A Strategic Approach. Technical Publication Series. Jun. 1999: pg 3. Center for Democracy and Governance Bureau for Global Programs, Field Support, and Research US Agency for International Development. Paletz, David L. The Media in American Politics: Contents and Consequences. New York: Longman, 1999. Rasky, Susan. Informing Democracy: The Role of Media in Shaping American Policy and Public Opinion. USINFO- The United States Department of State. U.S. Department of States Bureau of International Information Programs. 12 Dec. 2004. http://usinfo.state.gov/usinfo/USINFO/Products/Webchats/rasky_11_dec_2006.html

Personal Narrative- Monocross Motorcycle Ride :: Personal Narrative Essays

Personal Narrative- Monocross Motorcycle Ride As my flesh started to be spread across the pavement, dirt, and gravel, I thought to myself "Why, why did I ride today?" I wish I could have thought of a better way to get home that day. It had been raining that afternoon and the thought had crossed my mind not to ride home, but I didn't want to leave my bike at school. The day started out like any other day, except for one difference, I decided to ride my motorcycle to school. I woke up that morning and saw it was a beautiful, bright and sunny day, so I thought, "What a perfect time to ride my bike to school." I did my regular morning routine as usual. As I was going through my closet I decided to wear shorts, a t-shirt and a vest instead of a coat, because it was such a bright and sunny day. When I went outside I heard the birds chirping and this dog barking in the RV Park. It had to be one of the most beautiful mornings I had ever seen. The sun was shinning down on me making my cold skin warm right up. After I had gotten done looking at all the beautiful colors on the trees I started my motorcycle. It started just fine and sounded like a lion giving his morning roar. I put on my helmet and started out for school. This was only my second time, driving a motorcycle on public roads, and, since it was my second time, I decided to take the back roads to school. Riding to school on a monocross motorcycle is different from anything else. Monocrosses are a mix between a street bike and a dirt bike. They have the power to climb hills, but they also have a mirror, turning lights, license plate, and other things to make it street legal. The morning ride to school went great. The bike was running perfectly and cornered well. While I was riding to school, I got the feeling like I was flying. When I started into a corner I would slow way down. Then, when I knew I could shoot out of it, I would twist the throttle as far back as it would go and would power out of the corners. When I was powering out of the corners, the engine would whine like it was screaming for me to let go.

Responsibilities and boundaries would as a teacher Essay

For obvious reasons, H&S Toolbox talks have to address current legislation and topics covered in relevant Approved Codes of Practice. Also, due to the practicalities of taking employees away from their normal activities, courses have to be relevant, concise and deliver results. It follows therefore that planning and delivery in my profession is key to successful training. Planning Roles & Responsibilities In order to achieve a professional delivery, I will discuss in advance with each learner their precise needs from the course. Some learners will be young and apprehensive, while others may be more mature and overconfident. The course content must cater for this diversity. The course needs to address business interests whilst covering topical subjects within each field of learning. A robust lesson Plan, with special emphasis on practical skills will therefore be fundamental. Each training session is divided into sections which discuss what is currently happening in industry (accident statistics), what legislation is currently in place to prevent these accidents, and what the learner must do to adhere to best practice. Boundaries Probably the greatest amount of effort is put into making sure a group of learners are available at a precise time on a precise day. Business needs change daily and I must always have a contingency. (Fewer learners, different venue, different day †¦..) A range of material is prepared in advance (hand-outs, PowerPoint presentations and quizzes) to help get the message across. Some courses require the use of the workshop and it is essential to ensure that the training needs can be accommodated in parallel with normal work activities. Delivery Roles & Responsibilities Courses must be interesting enough to stimulate interaction. A variety of training aids will be used to achieve this. Courses will be changed every 24 months to ensures learners do not have to endure the same dialogue, etc.  Delivery will be focused and effective. Interaction is a predominant feature of my courses and helps to stimulate group learning Hand-outs that require learners to fill in missing words or spot hazards are fundamental to most of my courses. These can be done individually or in groups to begin with. Boundaries Attitude is rarely a problem in my current role. Often, younger learners do not have the necessary skills or experience to be blasà © in front of others, and older learners are quite happy to share their experiences from the real world. Money and resources for materials are accounted for in my annual budget. Actual costs (learners time away from work) is always agreed by the line managers. Current guidelines on training frequency give added support to my cause! Assess Roles & Responsibilities Most of my courses use a multi-choice questionnaire for instant results. This omits the writing/spelling concerns that may blight an otherwise competent person – â€Å"you don’t need to be academically astute to be able to do the job safely†. Some courses require more interaction than others. It is important therefore to keep precise notes on a learners contribution and ultimately, on their ability to comprehend the subject being taught. Boundaries Marking multi-choice questionnaires is straight-forward and fair. If marked within the group environment, it gives a further chance to discuss ‘wrong answers’ Notes taken in the taught session can be used to consolidate marking criteria. On occasions, learners may pass a formal course test, but the teachers may have concerns about actual ability. This information may be used to develop additional training needs. Evaluate Roles & Responsibilities Feed-back forms are considered invaluable in my company although they are not considered mandatory. Always allow time at the end of a session for them to be filled in. Oral feed-back from my groups is always useful. It is important not to put anyone under the spot light. Solicitous questioning often pays dividends. Sometimes doing a covert audit (to see if learners are  doing what they have been taught) is a good way to see if the course ‘lesson’ has been ab sorbed. Boundaries It is important to recognise that no matter how good the training material is, there may be a need to modify it to cater for different abilities. Each time the training material is modified, there is a supposition that it will appeal to, and cater for, a more focused audience.

Behn conveys both comedy and cruelty through the character of blunt Essay

â€Å"Behn conveys both comedy and cruelty through the character of blunt† explore bens presentation of the â€Å"Essex calf† in the light of this comment. You should base your answer on a detailed examination of two or more appropriate sequences of your choice. Blunt is a peripheral character, thus if you should take him out of the play there wouldn’t be too much of a loss. Nevertheless he is a humorous character and therefore brings comedy into the play. His humour is displayed by his actions, he can be perceived as a not very bright character as he falls for Lucetta and believes that she feels the same, despite warnings from his friends. He is not a cavalier like the others as he is a country squire form Essex who hasn’t gotten involved with the civil wars. Which is why he gets labelled an ‘Essex calf’ as he hasn’t any experience unlike the others and is also to some degree nai ve because he cant see he is getting exploited by Lucetta. Even though he is a peripheral character he still has the whole of act three in which he is the main character. This scene shows the cruelty and comedy, which Aphra Bhen tries to display. Blunts stupidity is used to Lucetta or rather her pimps advantage, as they know that they can steal his possessions and money. This is the cruelty of the scene, as he believes he is going to be with this woman who he is completely besotted with but ends up robbed and cast away into a sewer in his underwear. This however is also the humour of the play because it a rather situation to see but is quite the contrary for him, due to the fact that he is lost in a sewer, he’s dirty and in his underwear. Because of the incident in act three he is left in a foul mood and in total humiliation and his view of women is now a very narrow minded one where he sees all women as whores whether they are whores or virgins ‘as much as one as the other’ (4:5-36). Unfortunately Florinda Stumbles on him when his perception is women is of that, and he therefore decides to take his revenge in the heat of the moment and anger. This defiantly shows how the cruelty has affected him, for him to resort to this. But this is part of his character as he is not very bright think and therefore is not expected to take reasonable action. However he is interrupted and he decides not as he learns who she is. All the cruelty that is set upon him is easily done to him, as he isn’t very clever and therefore easy to exploit rather than any of the other characters. His personality may have caused some cruelty but this is because of his character, which also delivers the comedy to the play. Right from the start he is seen as an idiot. This is show by his actions and obviously highlighted but the Lucetta episode, and also his comments, foe example he tries to compliment Lucetta but is a pathetic attempt. So his whole character might bring on the comedy but because of it also brings on the cruelty by which Aphra Bhen refers to.

Affirmative Action Issues essays

Affirmative Action Issues essays Affirmative Action on Trial: Is Fairness an Elusive Goal? What are the origins of what is known today as affirmative action, the programs that seek to remedy past discrimination against minorities and women? The original American foundation for social justice, fairness and civil rights was set forth by the signers of the Declaration of Independence: We hold these truths to be self evident, that all men are created equal... And later, in the U.S. Constitution, the 13th Amendment made slavery illegal; the 14th Amendment guaranteed equal protection under the law; and the 15th Amendment banned racial discrimination in voting access (www.now.org). In 1954 the Supreme Court (Brown v. Board of Education) ruled that segregation in schools was illegal. Title VII of the Civil Rights Act of 1964 prohibits discrimination by any employer or labor union on the basis of race, color, religion, sex or national origin. Despite these attempts at legal remedies a lengthy pattern of discrimination was allowed to continue. Following the Civil Rights Act, President Lyndon Johnson signed Executive Order 11246, which ordered federal contractors and subcontractors to ...take affirmative action to ensure that applicants are employed, and that employees are treated during employment without regard to their race, creed, color or nation origin. Executive Order 11375 expanded 11246 which actually provided the legal basis for affirmative action, which was designed to increase the ...recruitment, promotion, retention, and on-the-job training opportunities in employment...and [removed] barriers to admission to educational institutions (www.feminist.org). The Equal Opportunity Act of 1972 expanded the coverage of Title VII and beefed up the coverage of the Equal Employment Opportunities Commission (EEOC). According to the Feminist Majority Foundation, the Civil Service Reform Act (1978) put forth a policy that America&...

Vapour Compression Refrigeration System Essays

Vapour Compression Refrigeration System Essays Vapour Compression Refrigeration System Essay Vapour Compression Refrigeration System Essay The Carnot cycle refrigeration performs the reverse effect of the heat engine because it transfers energy from a low level of temperature to a high level of temperature. The refrigeration cycle requires the addition of external work for its operation. The diagram of the equipment and the temperature entropy diagram of the refrigeration cycle. The process which constitute the cycle are: 1-2 Adiabatic compression. 2-3 Isothermal rejection of heat. 3-4 Adiabatic expansion. 4-1 Isothermal addition of heat. All the process in the Carnot cycle are thermodynamically reversible . Process 1-2 and 3-4 isentropic. The withdrawal of heat from low temperature source in process 4-1is the refrigeration step and is the entire purpose of the cycle. All the other processes in the cycle function so that the low temperature energy can be discharged to some convenient high temperature sink. VAPOUR COMPRESSION CYCLE The vapour compression cycle is the most widely used refrigeration cycle in practice. In this cycle vapour is compressed, then condensed to a liquid, following which the pressure so that fluid can evaporate at low pressure. The standard vapour compression cycle is shown in temperature enthalpy diagram. The process constituting the standard vapour compression cycle are: 1-2 Reversible and adiabatic compression from saturated vapour to condenser pressure. 2-3 Reversible rejection of heat at constant pressure, causing de-superheating and condensation of refrigerants; 3-4 Irreversible expansion at constant enthalpy from saturated liquid to the evaporated pressure; 4-1 Reversible addition of heat at constant pressure causing evaporation to saturated vapour. PERFORMANCE OF THE STANDARD VAPOUR COMPRESSION CYCLE With the help of pressure-enthalpy diagram, the significant quantities of the standard vapour compression cycle will be determined. These quantities are the work of compression, heat rejection rate, refrigerating effect, COP, volume rate of flow per KW of refrigeration and power per KW of refrigeration. The work of compression in KJ per kg is the changes in enthalpy in process 1-2 of (H1-H2). The difference in enthalpy is a negative quantity, indicating the work is done on the system. The heat rejection in KJ/kg is the heat transferred from the refrigerants in process 2-3,which is (H3-H2). The value of H3-H2 is negative, indicating that the heat is transferred from the refrigerant . The value of the heat rejection used in sizing the condenser and calculating the required flow quantities of the condenser cooling fluid. The refrigerants effect in KJ/kg is the heat transferred in process 4-1, or H1-H4 . The COP of the standard VCRS is the refrigerating effect is divided by the work of the compression: COP=(H1 -H4 )/(H2 -H1 ) The volume flow rate in m3 /s is computed at the compression inlet or state point 1, the volume flow rate is the rough indication of physical size of the compressor. The power per KW of refrigerant is the inverse of the COP, and efficient refrigeration system has low value of power per KW of refrigeration but high COP. ACTUAL VAPOUR COMPRESSION CYCLE The actual vapour compression cycle suffer from insufficiencies compared with the standard cycle. There are also other changes from standard cycle, which may be intentional or unavoidable. The essential difference between actual and standard cycle appear in pressure drops condenser and evaporator, in the sub cooling of liquid leaving the condenser, and in the superheating of evaporator leaving the evaporator . The standard cycle assumes no drop in pressure in condenser and evaporator. Because of friction, however, the pressure of the refrigerants drops in actual cycle. The results of these drops in pressure are that compression process between 1-2 require more work than the standard cycle. Sub cooling of the liquid in the condenser is a normal occurrence and serves the desirable functions of insuring that hundred percent liquid enter the expansion valve. Superheating of the vapour usually occur in the evaporator and is recommended as a precautions against droplet of liquid being carried over in the compressor. The final difference in actual cycle is that the compression is no longer isentropic and there are inefficiencies due to friction and other losses. DEPARTMENT OF MECHANICAL ENGINEERING NATIONAL INSTITUTE OF TECHNOLOGY, RAIPUR CERTIFICATE This is to certify that the project work titled â€Å"DESIGN OF CAPILLARY TUBE FOR AN AIR CONDITIONER† submitted by Nikita Mishra (07119030), Sourabh Das (07119049), Tushar Raj (07119052) , Vikram Kumar Yadav (07119055), Ramlesh students of B Tech final year of Mechanical Engineering during the academic year 2010-11 in partial fulfillment of the requirements for the award of the degree of Bachelor of Technology ,Raipur is a presentation of work done by them. This certification does not necessarily endorse or accept any statement made, opinion expressed or conclusion drawn as recorded in the report. However , it only signifies the acceptance of the report for the purpose for which it is submitted. APPROVED BY: Under The Guidance of: Dr. S. Sanyal Mr R. Salhotra H. O. D Reader, Deptt. Of Mechanical Engineering, Deptt. Of Mechanical Engineering, National Institute of Technology, National Institue of Technology, Raipur Raipur Acknowledgement We would like to extend our profound gratitude to our guide, Mr. R. SALHOTRA for his kind help during initial stages of our work. We are deeply indebted to him for his valuable guidance, suggestions and constant encouragements throughout the work. It is our pleasure to acknowledge the cooperation given by other staff members of Mechanical Engineering Department. No work can be completed without the encouragement of family members and friends. We thank them all for always being there for us. We thank all people involve directly or indirectly in completion of work.

5 Reasons Students Should Consider Becoming a CV Writer

5 Reasons Students Should Consider Becoming a CV Writer 5 Reasons Students Should Consider Becoming a CV Writer When you’re trying to find a job, there are few better ways to catch the eye of a prospective employer than a well-written, impressive CV. But for most people, writing their CVs is something that’s only done every few years – if even that frequently. As a result, it’s not surprising that some people simply aren’t that good at it. Oftentimes, savvy job seekers will turn to a professional writer to help them craft the resume. For students, this creates an amazing opportunity to hone their skills, while earning a little extra money, by becoming a CV writer. So, why should you consider this career path? Because: CV Writers Are Always In-Demand As long as employers are hiring, there’s going to be a demand for CV writers. That’s because when it comes to landing a big interview, job seekers need to be able to make themselves stand out. And while they may have a long list of talents and experience, not everyone is going to be a skilled writer. As such, there will always be a need for experienced writers who are able to craft professional-quality CVs. Being Your Own Boss Is Awesome One of the most common reasons that students give for choosing to become a CV writer is the flexibility the job provides. Since it’s a freelance position, CV writers enjoy the ability to be their own bosses – to set their own schedules and only take on the projects that they choose to. Online Presence Is No Problem for You In today’s employment market, simply having a complete resume isn’t always enough to land the perfect job. Applicants are also expected to have a complete online presence which depicts them in a professional manner. As a CV writer, you’ll learn how to not only craft resumes, but also improve profiles on business-focused websites like LinkedIn. Your Eye for Details Is Perfect If writing a powerful resume was as easy as simply listing past jobs and education, there wouldn’t be much of a market for CV writers. Luckily though, the most effective CVs are the ones which are focused on the skills and abilities necessary for the job at hand. By becoming a professional CV writer, you can develop a keen eye for detail that will allow you to create well-written resumes that truly help your clients land the positions that they’re after. Improved CV Writing Skills Equal a Great Job in the Future A job with no practical long-term benefit is just that: a job. But as a CV writer, you’re doing more than just earning a little extra money – you’re also developing important skills that will assist you throughout your entire career. You’re not only helping others find great jobs; you are also developing the written communication skills needed to improve your future employment prospects as well. While just about everyone needs to have a well-written CV, not everyone has the skills, knowledge, and patience necessary to learn how to write them well. For college students, this provides an opportunity to earn some extra money while improving both their writing skills and future employment prospects at the same time. Probably, our professional custom writing service can be useful for  you check it out!

Using cellphones while driving Essay Example | Topics and Well Written Essays - 500 words

Using cellphones while driving - Essay Example One of the main disadvantages is that they create a great risk of motor vehicle collision. This happens in that the driver losses concentration on the road and focuses attention on listening to the phone call. Vehicle accidents cause minor, serious, crippling, and even fatal accidents. They result in property damage, which are expensive to repair. Moreover, health care costs after the accidents can be a huge expense to the victim (McHale 17-24). In addition, people who drive while using cell phones drive erratically. This puts other people’s lives at a great risk. It happens in that the driver may fail, at the required time, to use proper signals, miss road signs, change lanes abruptly and they usually respond slowly to hazards. The pattern from such erratic drivers can be dangerous to road users. It includes other drivers, pedestrians and other equipment on the roadside (Trapp 14-22). Furthermore, motorist involved in a stressful or emotional cell phone conversation may mostly show aggressive behavior as they drive. An example is road rage. Moreover, drivers who chat on cell phones are slow to brake, and took longer to increase the pace after they braked. In addition, they do not keep their mind focused on road signs such as billboards, or pedestrians (Guffey & Loewy 7-11). The use of cellular phones while driving may include a different variety of maneuvers. This involves reaching for a phone to initiate or receive a call, holding a phone, dialing or even sending text messages (Karen et al 3-7). The use of hands free phones consumes mental energy while driving. The numerous chores that follow with using a cellular phone necessitate dissimilar quantity of time, harmonization, and mental energy that leads to hypothetically different problems of driving task and results to collusions (Trapp 25). However, there are few advantages of using cell phones while driving. It is argued that use of

The Feminine Mystique And The Paradox Of Change - American Women In Essay

The Feminine Mystique And The Paradox Of Change - American Women In The 20th Century - Essay Example As a result of the survey, Friedan formed the view that women were victims of an erroneous contention that their fulfillment in life could only be achieved â€Å"through their husbands and children†¦such a system causes women to completely lose their identity in that of their family† (Friedan 227-268). In contrast to William Chafe, Betty Friedan confines her observations mainly to the period immediately following World War II and to a single group: â€Å"white middle-class suburban communities†¦[and] that men returning from war turned to their wives for mothering† (Friedan 79-123). Friedan draws copiously on her own experiences and â€Å"remembers her own decision to conform to society’s expectations by giving up her promising career to raise children and found that other young women still struggle with this decision† William H. Chafe Chafe’s method of dealing with the development of American women’s position in the 20th century is to consider how women - in regard to both their social and economic status – underwent a series of changes. In order to achieve this, he took as his central theme the factors underlying women’s inequality and evaluated it in terms of their â€Å"political involvement in public life and their economic progress† (Chafe 21; Otero-Cleves 1). By considering how the role of women in the 20th century had developed, he was able to offer the suggestion. â€Å"The assumption that women constituted a separate and inferior category ended up by pervading both the assignment of women personnel and the salaries they were paid†.

Seasonal Decomposition Output Essay Example | Topics and Well Written Essays - 1750 words

Seasonal Decomposition Output - Essay Example 1. An insurance company is examining its automobile collision claims in order to understand what factors might contribute to the size of a claim. It analyzes data from 40 claims, including the year and model of the car, the age of the driver, the weather conditions, and other information from the police report. Considering what you have studied so far in BUS 305, suggest an analytical process that would be appropriate for the insurance company to use to predict the size of a claim. Support your suggestion with explanations.   Regression analysis is the most appropriate analytical process that would help predict the size of the claim. The analytical process is appropriate since it estimates the relationship between the variables   2. Exhibit 3 provides time series data. Create a time series plot of this data. In your essay, describe the features you find and explain which of these four forecasting methods—linear trend, nonlinear trend, seasonal decomposition, or simple exponential smoothing—would be best suited for forecasting.   The values of Y exhibit an upward trend i.e. the values have maintained a steady increase thus the linear trend would be more appropriate to be used for the forecasting purposes. The forecasting equation for the linear trend model is given as:   Where  is the time index? The parameters  and  (the "intercept" and "slope" of the trend line) are usually estimated via a simple regression in which Y is the dependent variable and the time index t is the independent variable.

Application of theory Paper Guidelines & Scoring Rubric Essay

Application of theory Paper Guidelines & Scoring Rubric - Essay Example This theory has been used to solve staffing issues in acute health care settings. Watson’s theory of human caring believes that interpersonal dealings are the major facets of caring (Watson, 2008). This theory assumes that nursing is centered on caring. According to this theory, caring can be delineated in ten carative aspects that facilitate wholeness, health, healing and the process of progression and growth of an individual and family. An examination of nursing literature reveals that supporting nurse staffing is an issue present in the nursing practice that leaders face and if handled well it ensures that patients receive quality care (Burtson & Stichler, 2010). Low nurse staff and lack of compassion towards the nurses is shown as a factor that negatively affects customer satisfaction and outcomes (Douglas, 2010). The traditional techniques of handling nurse staffing issues have been the use of financial incentives as retention and recruitment plans, and they have not born any fruit. However, it has proved fruitful to use the theory of human caring in solving nurse staffing issues. In reference to Douglas (2010), this theory offers significant insights and solutions that many managers and administrators can use to enhance the delivery of care and support nurses. Watson (2008) notes that Watson’s theory of human caring offers a structure through which leaders can reinstate the value-guided vision of nursing care that permits the leaders to care for the staff members and patients and enhance healing, wholeness and permit the leaders to reclaim their factual aptitude. Through using this theory, nurse leaders can offer an ethical and moral support to handle numerous practice issues in the delivery of care and administration (Boykin et al., 2003). Consequently, it is necessary for the nurse leaders to act human. Being human refers to being able to feel. The nurse leaders can assist

Applied theory Essay Example | Topics and Well Written Essays - 1500 words

Applied theory - Essay Example Besides Beyonce and her husband Jay Z, the article talks about other popular bands such as U2 and its lead singer Bono and Coldplay, the major artists expected to perform at the summer music festival in Glastonbury (Topping, 2011: 15). From this article, the emergence of the popular culture in form of music can be evaluated by considering theories of industrialization and of cultural studies. Popular culture is a broad term that incorporates common aesthetic or life practices in qualitative and statistical dimensions (Arnold, 1964:31). However, modern day theorists regard popular culture as a common tradition that has arisen in the modern times and it differs from folk tradition because it is mass-produced and different from high life because it is consumed in mass (Arnold, 1964:32). From this article on Beyonce, it is apparent that popular culture has undergone a lot of transformation from the last century. The current popular culture is characterized by extensive use of the mass me dia to publicize the events and elaborate organization by the artist and event organizers. Gans (1974:61-62) defines popular culture as an epitome of the society, reflecting the transformations occurring in the society. According to Giddens (1979:29), European and American societies underwent profound transformation in the 18th and 19th centuries. These changes resulted to massive social reorganization especially in the western European spheres where many people moved to work in urban areas in the emerging industries. Transformation from the rural peasantry to mass production in industries not only influenced the economic aspect of the workers, but their culture took a different turn (Giddens, 1979:49). Arnold (1964:85) noted that industrialization also brought with it capitalism in addition to increased interactions and mixing of diverse cultures. A combination of these factors in addition to the strenuous activities in the industries resulted to creation of a homogeneous society, with shared experiences across the regions. In addition, the increasing social density in the community and division of labor due to capitalism accelerated creation of distinct social classes, especially at the middle class level. Archer (1995:116-125) argues that a combination of capitalism ideology and its austere administrative structure resulted to increasing literacy levels especially to the middle class creating a formidable social, economic and cultural hegemony that changed the popular culture immensely. In this regard, capitalism resulted to sudden change in power that eventually caused social differentiation in the society. Archer (1995: 19) argues that the raise of the popular culture does not only involve a large group of individuals, but people who have high level of organization pertaining to their tastes and preferences. This class plays a very critical role in the cultural industry that has developed to meet the artistic aspirations of the middle class. Another influ ential factor in the middle class towards the popular culture is the high literate levels. According to Archer (1995: 49), the increasing levels of literacy in the middle class resulted to more economic empowerment that lead to accelerated social differentiation that enabled the people to realize new possibilities and discover new and limitless dimensions of their lives for exploration. Therefore, the middle class did not wish to be just machines working in the emerging industries for survival, but as beings with another dimension for fun and recreation. The high culture was not initially intended for entertainment, but it provided the middle class with opportunities for expressing their frustrations, achievements, joys and aspirations in their working places. Burke, (1978 b: 113) noted that the emergence of the

Use of Image and Text in Fun Home Essay Example | Topics and Well Written Essays - 1250 words

Use of Image and Text in Fun Home - Essay Example In Fun Home, images and texts are simple tools in the hands of a genius. Alison has crafted purity out of the ore about the same way an oyster conceives pearl involving internal and external forces and elements. Actually, Fun Home is the presentation of an individual and her family through the multi-media mix of texts and images. The choice and mode of the presentation are by themselves well thought out strategy and scheme conceived out of a mind possessing an array of personal and professional resources delectably executed with the characters and the end users in mind. The result is clarity of purpose, vision, mission and consummation. Alison has all the raw material in place borne out of her own familial experiences including tragic ones. She has this rare desire to portray the dilemma of man's reason d'tre through the eyes of her own family members. She nurtures the desire in silent secrecy for one full year, using the time to weave images and texts in her mind while recollecting and choosing incidents in the family from the past and present. It is not the form of images and text she is concerned with the formation stage. As a seasoned comic artist with twenty years experience behind her, it is not so difficult to organize style and sequence. The difficult part is to convince her family members why they must come under the gaze of the cartoonist. She is brutally frank about her own role in the story. In her own words, "It was a relief to go back to the comics and get my head out of my own ass because there's only so long you can obsess about your own childhood." (Shauna Swartz) Having buried her own past and proc livities, she is in the better position to empathize with her parents and siblings. Empathy is a strong feature in cartoons and characterization. Without empathy, one descends into an abyss of criticism and blame. Image and text This is the information age where people do not have time for details. Alison is generous with her visuals and economical with details. The characters in Fun Home are familiar to the reader because they happen to be the writer's family and develop rather quick rapport with readers who readily accept the "tragicomic" element in the book with a combination of amusement and sympathy. To Alison, it was important to strike the right balance between fact and fallacy. Facts were important because they exist, although sometimes it was difficult to explain why they existed in the first place. Fallacies also were placed side by side with facts as otherwise, it was difficult to do justice to the script. She took the blatant truth out of her life and that of her deviant father and deftly organized them side by side to highlight the paradox common to both fact and fallacy. Ultimately, the redeeming feature in the image and text is the bungling humour of the comic world where everything, everyone, and every event find peace and acceptance.  Ã‚  

Applied theory Essay Example | Topics and Well Written Essays - 1500 words

Applied theory - Essay Example Besides Beyonce and her husband Jay Z, the article talks about other popular bands such as U2 and its lead singer Bono and Coldplay, the major artists expected to perform at the summer music festival in Glastonbury (Topping, 2011: 15). From this article, the emergence of the popular culture in form of music can be evaluated by considering theories of industrialization and of cultural studies. Popular culture is a broad term that incorporates common aesthetic or life practices in qualitative and statistical dimensions (Arnold, 1964:31). However, modern day theorists regard popular culture as a common tradition that has arisen in the modern times and it differs from folk tradition because it is mass-produced and different from high life because it is consumed in mass (Arnold, 1964:32). From this article on Beyonce, it is apparent that popular culture has undergone a lot of transformation from the last century. The current popular culture is characterized by extensive use of the mass me dia to publicize the events and elaborate organization by the artist and event organizers. Gans (1974:61-62) defines popular culture as an epitome of the society, reflecting the transformations occurring in the society. According to Giddens (1979:29), European and American societies underwent profound transformation in the 18th and 19th centuries. These changes resulted to massive social reorganization especially in the western European spheres where many people moved to work in urban areas in the emerging industries. Transformation from the rural peasantry to mass production in industries not only influenced the economic aspect of the workers, but their culture took a different turn (Giddens, 1979:49). Arnold (1964:85) noted that industrialization also brought with it capitalism in addition to increased interactions and mixing of diverse cultures. A combination of these factors in addition to the strenuous activities in the industries resulted to creation of a homogeneous society, with shared experiences across the regions. In addition, the increasing social density in the community and division of labor due to capitalism accelerated creation of distinct social classes, especially at the middle class level. Archer (1995:116-125) argues that a combination of capitalism ideology and its austere administrative structure resulted to increasing literacy levels especially to the middle class creating a formidable social, economic and cultural hegemony that changed the popular culture immensely. In this regard, capitalism resulted to sudden change in power that eventually caused social differentiation in the society. Archer (1995: 19) argues that the raise of the popular culture does not only involve a large group of individuals, but people who have high level of organization pertaining to their tastes and preferences. This class plays a very critical role in the cultural industry that has developed to meet the artistic aspirations of the middle class. Another influ ential factor in the middle class towards the popular culture is the high literate levels. According to Archer (1995: 49), the increasing levels of literacy in the middle class resulted to more economic empowerment that lead to accelerated social differentiation that enabled the people to realize new possibilities and discover new and limitless dimensions of their lives for exploration. Therefore, the middle class did not wish to be just machines working in the emerging industries for survival, but as beings with another dimension for fun and recreation. The high culture was not initially intended for entertainment, but it provided the middle class with opportunities for expressing their frustrations, achievements, joys and aspirations in their working places. Burke, (1978 b: 113) noted that the emergence of the

CR2009 PSYCHOLOGY AND CRIME Essay Example | Topics and Well Written Essays - 4000 words

CR2009 PSYCHOLOGY AND CRIME - Essay Example Criminal profiling is used by law enforcement officials like the police among other investigative agencies around the globe, to predict the nature of the criminals that they are encountering. This process has continued to be used, irrespective of the fact that there is a lack of solid empirical/ scientific evidence which is valid, reliable and useful to show that the method really works and provides factual information (Snook et al., 2007). The information gap between the usage of the process and the lack of supportive evidence leads any sensible person to one main question. This question is: â€Å"why do many people, among them specialists in criminology and law enforcement believes that criminal profiling works, irrespective of the fact that there is a lack of solid evidence to show that the process is productive. Towards addressing this information gap, this report will assess the extent, to which offender profiling informs policing and investigations, through examining the illus ion of offender profiling. The criminal profiling illusion will be explored from the point of view of the nature of the criminal profiling information delivered to people, and the varied ways in which they process the information supplied. The assembly of the profile of an unknown criminal ordinarily, takes place in three phases (Hicks and Sales, 2006). The first phase in the process is the collection of crime scene evidence (data) by police or other law enforcement officials; the information collected can be in different forms, including detective accounts, photographs and autopsy reports. The data collected is then sent to a criminal profiler, who uses it to make predictions about the behavioural, personality and the demographic characteristics of the criminal involved in the given crime. The predictions about the nature of the criminal are then sent back to the officers investigating the crime. Despite the fact

To Think for Yourself Essay Example for Free

To Think for Yourself Essay Henry David Thoreaus, Walden, is a novel focused completely around the idea of self-reliance. In the novel, Thoreau goes even more in depth into this idea, focusing a passage on the specific idea of experiencing your life solely for yourself, not through the ideas or beliefs of anyone else. He states, No way of thinking or doing, however ancient, can be trusted without proof(1616). He fully believes that a person cannot live their life based on hear say. He believes that if you have not seen or experienced something yourself to prove that it is indeed true, you are living your life based on false pretenses missing out on not only some of the greatest aspects of life, but of forming your own self. Seeing this overpowering influence of the media and others in todays society on me, as Thoreau would, this is a belief my mother has instilled in me since the day I was born. She has always told me, If you didnt see it, hear it, taste it, smell it, or feel it for yourself, then you have no idea if it is true. Overcoming the large influence of our elders, as well as the media in this generation, means stepping out against the norm and experiencing life on our own terms, in order to learn just how much more the world has to offer than someone elses beliefs. Thoreau persuades his readers by providing us with several examples of times he has proven his belief to be true. He uses this example to mock a common belief of his towns people when he states, What everybody echoes or in silence passes by as true to-day may turn out to be falsehood to-morrow,  mere smoke of opinion, which some had trusted for a cloud that would sprinkle fertilizing rain on their fields (1616). Thoreau could not have chosen a better way to define other peoples opinions than as a mere smoke of opinion because that is exactly what it is. There is clearly no such thing as a fertilizing rain, but if Thoreau did not have the untrustworthy stance he had, he would have believed this fantasy just as everyone else did. Everyone in life, especially our elders, is going to have a different opinion on just about everything there is to have an opinion on. However, what they say to be true from their time may not be true today. Thoreau provides us with the example of the elders of his time not being smart enough to find fuel, while fuel had already become the largest source of heat for his time because someone decided to go against the norm and try it (1616). Therefore this was once again a statement easily proven false with a little effort. In Thoreaus passage, it is nearly impossible to ignore his brute stance on only trusting your own experiences and opinions over any one elses. He gives an even better example why he believes this so passionately when he states, One farmer says to me, You cannot live on vegetable food solely, for it furnishes nothing to make bones with; and so he religiously devotes a part of his day to supplying his system with the raw materials of bones; walking all the while he talks behind his oxen, which, with vegetable made bones, jerk him and his lumbering plow along in spite of every obstacle. (1616). In this quote, Thoreau even uses a sense of humor effectively proving his point, as well as showing his readers it is not just elders that are not to be trusted, it is everyone. He is clearly mocking this man, for the man blatantly contradicts himself by not even realizing the animal he is using for such hard labor, survives off of nothing but vegetables. Thoreau proves the valuable point; how can a person trust what people tell them when it is this easily proven wrong? He wants us to see this is only a few of the many things that others could swear to be true, only to be proved false by a little thought from a different perspective or experience. Reading this passage and seeing Thoreaus passionate belief has brought many prevalent concerns about todays society to mind. Being influenced by what others tell you to be true, based of off their beliefs, is still as big of an issue today as Thoreau believed it to be in this passage. There is not one person alive, whether it was in ancient history or today, that has not been persuaded in some way to follow a certain crowd or believe a certain thing just because it is the popular belief or simply what that individual believes to be true. Not only one of the greatest influences, but at times one of the greatest issues on society, will always be the media. All it takes is one meager talk show host to make a statement, whether about a celebrity, government official, or religion, for the entire world to believe it to be true, proof or no proof. It is a shame how many magazines or television shows support their business by selling magazines or episodes implying or hinting at something to be true even if it isnt. A prime example of this is the US Weekly, People, Ok!, Cosmopolitan, etc. magazines, that exists solely based on gossip and popular trends, yet this is what most of the world, especially young adults, choose to read for entertainment or advise. The phrase, All it takes is one rumor, true or not is prevalent now more than ever. People today do not take the time Thoreau is saying is necessary to find out if something is really true or not. A lot of the time, they simply just do not even care. That one rumor is all they need to hear for it to spread like wildfire. Not only can this ruin the victim of the rumors life, it alters the way the believers look at life. How are people supposed to think for themselves and develop their own identity when the world is telling them exactly whom they should be and what they should believe, no questions asked? All it takes is a little courage and a small amount of time to go against the norm to see if something is true in your opinion or just in everyone elses. As Thoreau says, What old people say you cannot do, you try and find that you can (1616). In his time, there was no overpowering media as there is today so I am referring to his old people as our media today and I know from many experiences, in the grand scheme of things, it is completely worth it to find out that you can. In conclusion, Thoreaus unwavering outlook on the need to prove what others have to say to be true before blindly trusting them is still very necessary today, if not more. There are going to be times when listening to others is the better judgment, especially in the case of safety, however, relying solely on others to tell you how to live your life or view others based on gossip is a different story. If you constantly follow what others tell you to do and not to do, you will never develop your own sense of the world and the people in it through your own mistakes and perspective. You will merely be walking through life in someone elses shoes. Works Cited Thoreau, Henry David. Walden. _The Anthology of American Literature, Vol. 1_. Ed. George McMichael. 10th ed. New York: Pearson, 2011. 1193-1310. Print.

Where Is the Spirit? :: Athletics Hockey School Spirit Essays

Where Is the Spirit? It’s Friday night at Matthew’s Arena where the men’s hockey team is ready to take on the University of New Hampshire Wildcats and it seems as if nobody is here except for UNH fans. Where are the Northeastern fans? Instead of Northeastern’s black and red, the Wildcat’s blue is overtaking the arena. Why is Northeastern so different from other universities who have thriving traditions and throngs of fans at every event? Is it because our sports teams are not as recognized? Or do the students here just have better things to do? Many Northeastern University students feel that athletics are relatively unsupported here since attendance is low at almost all events. This is a Division I school with 19 varsity teams that compete in the America East Conference, with the exception of football in the Atlantic 10 Conference and men’s and women’s hockey competing in Hockey East. With every win, Northeastern athletics are gaining recognition. The 2002-03 season was the best year overall for Northeastern athletics. Last year, Northeastern sent four teams to the NCAA playoffs and won a total of seven conference titles including football’s first ever Atlantic 10 title. Several students, when asked about low attendance, suggested the low turnout for football games is because of the location of Parson’s Field in Brookline, MA a few miles away. Students have to take busses supplied by Northeastern to the field. â€Å"I think one [stadium] closer to campus definitely would attract more students to games,† said Maria Maldonado, a sophomore political science major. â€Å"Taking the busses to games is such a hassle. Plus, the stadium is like a high school stadium.† One student said that she liked Boston University’s setup because fields were closer to campus making it easier to watch games. â€Å"I think if it were closer it would help. The BU soccer field is right behind some dorms and I have noticed that a lot of people watch those games because it is easy to just stop by,† said Amanda Lowe, a sophomore journalism major. The Huskies Homecoming football game was on October 18th at Parson’s Field. The field has a capacity of 7,000. At Homecoming, more than 6,000 were in attendance. It was a good turnout but when compared to another Division I school such as the University of Wisconsin-Madison’s football games, which are always filled to capacity at 80,000, Northeastern is just a small gathering.

Technology Brings People Together Essay -- Technology Society Essays

Technology Brings People Together It is difficult to escape the influence of technology on modern life. It lurks behind every door: the classroom, home, office, and store. There are many who are resistant to new technology, saying that technology causes harm to society. These claims are often made without the realization that technology also includes important and indispensable parts in their life such as writing and the tools for writing. Writing was one of the first technologies invented. Technology has now become so entrenched in the majority of cultures around the world that it is hard to imagine a life or society without writing. For those that maintain a majority of technology beyond writing is harmful, imagine the difficulty in writing without the help of other technologies, which includes pencils, paper, computers, printing presses, and a number of other technological aids. In my project I attempted to write without the assistance of normal technologies that are often taken for granted. It proved a difficult undertaking. Before beginning to write I had to find something to write on. As I searched my house and yard I realized that technology-free materials are difficult to find. I eventually found a birch log by the fireplace, which was once used by Native Americans for the purpose of writing. After tearing off the bark, and shaking off the dirt I had my â€Å"paper.† The hardest part was still not over; I needed to find a replacement for the normal writing aid of a pencil or pen. I replaced ink with honey and traded a pen for a feather. My next step was the very slow process of streaking honey on the bark to form words. The honey was the same color as the birch and blended in with the wood. To f... ...deas and knowledge. Also, it is essential to understand in order to succeed in school, find information, and qualify for most jobs. New technologies continue to be created. The wisest step is to embrace the new technologies since they are unlikely to go away. Those who have the most knowledge of new technologies are able to accomplish more, and find more options available to them in life. Works Cited Baron, Dennis. â€Å"From Pencils to Pixels: The Stages of Literary Technologies.† Writing Material. Ed. Evelyn Tribble. New York. 2003. 35- 52. Ong, Walter. â€Å"Writing is a Technology that Restructures Thought.† Writing Material. Ed. Evelyn Tribble. New York. 2003. 315-335. Tribble and Trubek. Writing Material. Ed. Evelyn Tribble. New York. 2003. Twain, Mark. â€Å"The First Writing-Machines.† Writing Material. Ed. Evelyn Tribble. New York. 2003. 500-502.

Significance of Communication Skills

Conversing and corresponding with people around is such a common activity that most of individuals are so preoccupied with their daily routine that they do not stop and ponder over the immense advantages that business enterprises can derive from mastering the art and science of communication. Following payoffs are only suggestive: (1) Communication is the life blood of an organizationOrganization cannot function without people interacting, conversing or corresponding with one another. All enterprises require human beings working for it or with it, to:Interact and reactMake assumptions about future or forecast future events ï‚ · Plan or draw up a rough blueprint for the futureOrganize / design a format of how to get resources together to achieve the planStaff or gather / recruit people and get them to desired locationsLead or direct people, and devise their jobs so as to adhere to the planExchange information, ideas, plans and proposalsMeasure and monitorCoordinate and controlCommu nication has been described as the „glue‟ that holds the entire organization together as one entity. Without communication, managers / leaders are not able to influence the attitude and behaviour of people to achieve the common objectives.Internal communicationBefore the end of nineteenth century, businesses were small; they started growing in size from the beginning of twentieth century. Contemporary business enterprises are very large and have not only become multinational but also transnational in character. Besides, they have grown in complexity in terms of a wide array of products and services they deal in and the number of countries and continents they are operating in. Also, arising from liberalizing of many national economies, global competition has intensified and the rate of change in market place has accelerated. Market forces have  also become very dynamic, almost verging on chaos.With business becoming very large in size, complex in nature and rapidly chan ging dynamics, enterprises must put in place effective internal communication so that every one can be kept informed of happenings within the large corporation. It is the only way managers / leaders can build understanding among people located in far off communities, countries and continents – stringing them together in to a beautiful necklace that everyone can be proud of.External communicationAs a business enterprise in the modern society, it has to interact, pro-act or react to happenings in other institutions viz.Government bodies, statutory / regulatory agencies, municipal authorities etcDistributors, dealers and retailersCustomers, community and society at largeReputed organizations are concerned about their public image, goodwill and trust. In order to further reinforce their reputation, they participate in a number of activities:Public speeches by senior executivesTactful responses to comments and criticisms in the mediaPreparation and distribution of informative pamp hlets about the firmMarketing communications or advertisement / publicityProduction and dissemination of product catalogues, videos etcBecause of their importance, these activities are centralized in the Public Relations and Corporate Communications department of large corporations. These activities have emerged as specialist skills of critical importance to the well being of the company. Successful messaging can: ï‚ · Eliminate unnecessary correspondence  Save time and expenseBuild favourable impression in public mindEnhance reputation and goodwillHelp increase company profits and profitabilityCommunication skills as vital job requirementHuman beings are communicating all the time. Ability to express powerfully and influence the attitude and behaviour of people for giving better performance on their jobs, has emerged as a job skill of critical importance for managers / leaders at all levels of management. Thus all employees are expected to:1 Write good correspondence 2 Be good in oral conversation 3 Develop and cultivate powerful body language 4 Be able to sell ideas and products effectively 5 Be very good in weaning away customers from competitor and retaining themIt is now increasingly understood that even specialists like accountants, engineers, technicians etc should have good communication skills. In the present day knowledge society, competitive advantage of acquiring excellent communication skills cannot and perhaps need not be emphasized!Communication skills essential for promotion Communication skills have emerged as the most critical prerequisite for promotion to senior executive positions in the industry. Consequently, managers at lower rungs of organizations should also have good command over the spoken and written language of the business. As a general rule, managers should have the ability to make their communications heard, read or understood. Individuals who have had quick rise to senior level positions, attribute it to their being good i n conversation and in articulating topical issues besides being very good in written communications – be it in writing persuasive letters or producing concise and compelling reports.Communication skills aid problem solving A person can become a good communicator only when he is a clear and systematic thinker. Acquiring effective communication skills adds to one‟s self esteem and confidence. This helps managers to be able to collect relevant information and get around people quickly that are essential prerequisites for any problem solving effort.Communication skills ignite enthusiasm If a person is able to articulate viewpoint of the group he belongs to, it enthuses him because he becomes the automatic choice as their representative. The person becomes more spirited and involved and his group activities increase manifolds. People rally around such persons more readily and they progress in to more important roles.Communication skills enhance motivation People who have goo d oral or written communication skills usually develop into very good listeners. Listening to others leads to added learning that influences their attitude and behaviour. It goes a long way in re-orienting their mindset towards work and enhancing their performance. Such persons become more aligned to firm‟s objectives and are motivated to accomplish them.Communication skills are advantageous in personal life As private citizens, individuals take part in a lot of activities like sports, club work, social work, community work etc. People also participate in other social, cultural and religious activities. If they are good communicators, they get noticed quickly and can be appointed or nominated to many such activity groups. Before long, they become well-known and prominent member of the community. (10) Communication skills hone leadership traitsFrom the foregoing discussions, it is easy to understand that all leaders in business, industry or political arena, have notably better skills in communication. They are able to deliver informative and persuasive speeches to audience at large. They are able to draw up, compose and distribute most effective posters, banners and circulars. Thus effective communication skills propel them to positions of leadership. (11) Dividends from effective communication skillsCommunication skills have come to be recognized as integral part of one‟s upbringing and personality. His choice of words and phrases and their use is quite unique to him and can directly give clues to his personality. In the modern age of knowledge society when education, training and skills are being formally taught, communication skills have become of critical importance in every day life. It is said that it is no use having brilliant ideas if one cannot put them across properly, accurately and lucidly. Following illustration highlights the strategic importance of role and importance of communication skills: Effective Communications  Enhance

Reaction to and Criticism of Behavior and Cognitive Therapies Essay

Behavior therapy and cognitive therapy are both popular methods used by counselors and therapists to change a person’s perception about themselves and situations surrounding them. In this essay, the writer will attempt to critique each type of therapy, as well as give a short personal reaction to each. Behavior therapy was developed from several older theories, but it has definitely gone its own way in terms of how â€Å"abnormal behaviors† are looked at and treated (Corsini and Wedding, 2006, p. 243). For example, unwanted behaviors are not immediately classified as illnesses, and they are treated as normal behaviors are in terms of how they are developed (Corsini and Wedding, 2006, p. 243). According to the chapter, abnormal behaviors are learned in much the same way as normal behaviors (Corsini and Wedding, 2006, p. 243). It is human nature to learn through experiences, so bad experiences over a long period of time would logically lead to abnormal behavior. However, if someone is alerted that their behaviors are unacceptable and must change, behavioral therapy can give the person training in how to reverse that behavior (Corsini and Wedding, 2006, p. 244). Basically, this writer draws from the reading that making someone want to change their behavior is behind the success of behavioral therapy. It is human nature to want to fit into society, and so making eliminating unwanted behavior seem like a way to achieve â€Å"fitting in† is enough motivation for most people to change. The behavior therapy chapter was full of good information on ways to make people change their behaviors. The authors admitted that this type of therapy usually takes quite a few sessions, and I can easily understand why that would be the case (Corsini and Wedding, 2006, p. 263). In particular, if one reads the case study involving the man with the uncontrollable urge to expose himself, it is easy to see how a behavior that has spanned twenty years would be very hard to let go of (Corsini and Wedding, 2006, pp. 273-276). However, finding the basis of the behavior and taking steps to make it undesirable saved him from another confinement (Corsini and Wedding, 2006, p. 276). I feel that behavior therapy plays on the primal human urge to not stand out. This would make it a good approach to use on a person who feels cut off from society, and a good way to make them feel more accepted. Cognitive therapy is based less on what a person does and more on how a person thinks (Corsini and Wedding, 2006, p. 285). It is similar to the psychoanalytic method, but differs in that the thoughts of a person can be interpreted for what they are, not as vessels for repressed memories (Corsini and Wedding, 2006, p. 287). Many people have distorted ideas about themselves and their world, and that is where psychological problems stem from(Corsini and Wedding, 2006, p. 286). The idea of cognitive therapy is to take those ideas and restructure them into views that are actually more in sync with what is true (Corsini and Wedding, 2006, p. 287). This writer believes that many people could benefit from cognitive therapy, because many look down on themselves and think that they are less than what they are. Although cognitive therapy is based on thought, and seems to assert it is human nature to be led by one‘s thoughts, it is often combined with behavior therapy(Corsini and Wedding, 2006, p. 288). I believe this is because thoughts lead to actions, so undesirable thoughts would naturally lead to undesirable actions. The authors state that part of cognitive therapy is testing if thoughts are logical, and working on ways to change them if they are not (Corsini and Wedding, 2006, p. 287). The only concern I would have with this method would be using it with someone who is potentially suicidal. Having someone reflect on such dangerous thoughts might end in tragedy if the situation were not handled correctly. Overall, the cognitive approach along with the behavioral approach to therapy seems to be a good fit for a lot of the psychological problems that plague people.

According to Crapo Acculturation Essay

According to Crapo, Acculturation is what happens when members of one culture adopt the beliefs and/or behaviors of another group. Our textbook states †Although both societies may change as a result of prolonged contact, the politically or economically less powerful of the two is likely to experience the most dramatic acculturative changes as they adopt the language and certain other cultural traits of the dominant culture† (Crapo, 2013). My heart felt so heavy when watching this 40 minute film. I could not help but feel a rush of emotions and for what those children and their parents went through. As a mother, I could not imagine someone taking my child from me and shipping them away to a boarding school. Those children were tortured, beat, and worked to death, and the girls were even sexually assaulted. Once the children were released they had no self-worth. They felt like they were unable to fit in amongst society, and most importantly with their tribe. See more: The stages of consumer buying decision process essay The film never mentioned the actual reason the American Government decided to acculturate the Native Americans into Western culture. There could be several reasons they chose to do so. The first one that comes to mind is power. They also may have done this to use them for cheap labor. Another possibility as to why the American Government could have acculturated the Native Americans is because they feared what they were capable of. Acculturating others into another culture is justifiable as long as they aren’t being forced to do so against their own will. When someone is forced into acculturating it effects them badly, in a negative way. Also, it is unfair that individuals are punished for acculturating, especially when it was against their own will to begin with. References Crapo, R. H. (2013). Cultural Anthropology. San Diego, CA: Bridgepoint Education. Givens, S. F. (Producer). (2011). Indian school: Stories of survival [Video]. Lincoln Park, MI: American Indian Services, Inc. Retrieved from the Films On Demand database.

Historical Case Study PowerPoint Presentation Example | Topics and Well Written Essays - 1000 words

Historical Case Study - PowerPoint Presentation Example This was the first he was placed into an institution for this disorder. Common belief was that the drugs and numerous â€Å"cures† that were available during that period, and that he was administered harmed him and made his condition worse, especially the treatment with electric shock. After the death of his mother, who had cared for him, Eduard Einstein spent his remaining days at a Zurich psychiatric hospital where he passed away aged fifty-five from a stroke. He had already broken ties with his father after his illness after telling him that he felt hatred for him (Tom Blaise Shepherd Existential Society, 2006). Einstein exhibited distorted perceptions of reality. He had perceived reality that was different from what was shared and seen by those that surrounded him, making him feel confused, anxious, and frightened. This caused him to feel and behave in different manners at different times, sometimes seeming preoccupied, detached, and distant while sometimes he was alert, vigilant, wide-awake and always occupied. Einstein also experienced illusions and hallucinations (Szasz, 2008). These are perceptive disturbances. These hallucinations manifested themselves as occurrences of perceptions that lacked a connection to any appropriate source. This was in the form of sounds and voices that other people around him could not hear, as well as seeing, smelling, tasting, and touching things that those caring for him could not. In these hallucinations, he would carry conversations with invisible people, describe his own activities, issue orders to various individuals, and even warn them of impending d isaster. His illusions manifested themselves when he would interpret sensory stimuli incorrectly, even though the stimulus was present. Einstein also exhibited signs of delusional behavior. These are personal beliefs that are false and not subject to any contradictory evidence or reason. His delusions could not be explained by his normal cultural

Marx and Weber on the Transition to Capitalist Modernity Essay

Marx and Weber on the Transition to Capitalist Modernity - Essay Example Thus, the predicate "modern" specifies not historical time, but to the degree of development of on what it is applied. Two moments – the representation of capitalism as universal transhistorical process and the concentrated expression of the capitalistic nature not in its basis, and in its superstructure named by "spirit of capitalism", - the researchers distinguish the concept of M. Weber from similar concepts of his ideological opponent K.Marx. It is possible to be expressed so: Weber adhered to a principle of plurality of historical forms of capitalism and Marx supported the thesis of the uniqueness of capitalism. Â  The ethical additive to the former forms of capitalism allowing them to become modern capitalism, according to Weber, is a qualitative change. Between "old" capitalism what Marx has had time to find, and "new" capitalism what Weber looked at, the distance of the huge size lays. The critical descriptions of capitalism (sale of children in slavery, prostitution, criminality, merciless operation of workers, falsification of products, brutal working conditions and a life, unemployment and poverty) which we meet on pages of "Capital" by K.Marx, should concern, according to Weber’s logic, not to the modern civilized capitalism, but to the vestiges of the old, adventurous capitalism which has historically settled. Â  The main thing, that differs the approach of M. Weber from similar attempts to explain an origin and evolution of K.Marx’s capitalism, is the concept of the motivation of labor activity. Anybody from them at all has not mentioned and has not explained, why the traditional thinking and the traditional attitude to work brakes the promotion to a market economy and interferes with an increase in labor productivity.

Why has the Korean War often been called the Forgotten War Does it Personal Statement

Why has the Korean War often been called the Forgotten War Does it deserve to be remembered - Personal Statement Example Another valid reason that made experts regard the war as forgotten was the non-inclusion of Korea in the American Foreign Policy during the Cold War. One of the obvious reasons was that most of the Americans had very little knowledge about this war, even though many of them were adults during the war years. Another reason is that the Korean War was barely a part of the history subject in most of the elementary and high schools and also in colleges. In case they are mentioned it in the educational texts, the entire conflict was not covered, instead a brief mention about the conflict, which often described it as the successful containment of communism by the United Nations and United States that resulted in freedom for South Koreans. These brief mentions removed a great deal about the painful episode that piloted the Cold War era and the enormous significance it has had, and still has, for Koreans, Americans and world

Luxembourg Personal Statement Example | Topics and Well Written Essays - 500 words

Luxembourg - Personal Statement Example As such they rely on international trade for their agricultural produce. One effect of globalization is that it pushes countries to concentrate on the good or service that they excel in and just import everything else. Through globalization, all the goods of all the countries become open and available for everyone in what is called a global market. As such, if a country finds it hard and expensive to produce a certain good, it would buy it from another country instead. For example, a country with a cold climate like Alaska cannot produce mangoes as such only grows in tropical countries. If it would still insist on producing mangoes, it would have to build a facility with artificial sunlight and heat. This would be extremely expensive. However with globalization, it would be cheaper for Alaska to import mangoes from Mexico or from Asian countries. Alaska can now concentrate on its petroleum extraction, a thing they do best. In our first example, Arab countries produce petroleum products but cannot produce adequate agricultural products for their citizens. Since they need to import agriculture products, they need money. As such, instead of producing just an adequate amount of petrol for their domestic consumption, they need to produce more so they can sell it and earn the money they need for the importation. Therefore it

Food security issues in Brazil Essay Example | Topics and Well Written Essays - 1750 words

Food security issues in Brazil - Essay Example Research proves Brazil to be a major agricultural and industrial country, factors that have made the country rank highest in Latin America with regard to economic growth. Despite the continuous improvement, there is a widespread poverty and evident financial inequalities with many concentrations of poverty in the rural areas. This has led to increased food insecurity. According to the World Health Organization website, The World Food Summit of 1996 sought to define food security, noting that it exists â€Å"when all people at all times have access to sufficient, safe, nutritious food to maintain a healthy and active life†. Brazil, like most of the developing countries faces a major challenge of hunger where more than six million citizens are facing starvation (The Economist 2009). Brazil is the largest country in South America with over 190 million citizens. As the fourth leading food exporter, a small population approximated to be 30% of the entire population was faced with constant food insecurity in 2009 (Government of Brazil 2010). Understanding the root causes of food insecurity will help to offer a solution to this problem. There is an urgent need to come up with policies that will boost the food production and also help prevent wastage of produce. Scholars have proved the extend to which Brazil government has made steps towards eradication of poverty as well as food insecurity. Despite the fact that Brazil is not leading in economic development, it has proved to outstrip leading economies like china and India. This success is highly attributed to pro-poor policies that the leaders of the country. The causes of food insecurity to most developing countries are mostly due to poor management and implementation of policies. In Brazil, poor methods of production have accelerated the problem of food insecurity. The poor production methods have been caused by poor quality land and

Business and Research Project Essay Example for Free

Business and Research Project Essay JC Penny has been running successfully for close to 90 years. Most entrepreneurs and managers face the same dilemmas at times. The choices one makes are the basis for his or her company success. The CEO of JC Penny Ron Johnson was faced with many management dilemmas. The first of many dilemmas that Ron Johnson was faced with was to innovate or conserve JC Penny. Innovation is important, but one should also focus on new applications and new markets as well. However, the revenues of innovations are in the future. One needs also to get the maximum out of one’s current business. According an article published by Forbes â€Å"Ron Johnson did not try and solving the real problem with JC Penny. Sales fell some 25%. The stock dropped 50% He spent lavishly trying to remake the brand. He modernized the logo, upped the TV ad spend, spruced up stores and implemented a more consistent pricing strategy. But that all was designed to help JC Penney competes in traditional brick-and-mortar retail. Against traditional companies like Wal-Mart, Kohl’s, Sears, etc† (Hartung, 2014). If the leader or manager does not invest there comes a time when the current business declines without new innovation to take over JC Penny revenues. If a manager invests too much, it may end up endangering the continuity of the current business. According to Joshua Kennon â€Å"J.C. Penney saw sales fall from $19.903 billion in 2007 to $12.985 billion in 2013. This caused the firm to go from a pre-tax profit of $1.792 billion to pre-tax losses of $1.536 billion, a staggering swing of $3.328 billion. Dividends were slashed, book value destroyed. There were rumors the company was surviving by pushing payable bills and hoarding cash† (Kennon, 2013). The purpose of learning team C’s research is to identify the most important factors to customers that are considering shopping at J.C. Penney. This statement speaks to the researcher’s attention and states goal or objective of the research. This statement will evaluate errors that were made J.C.  Penny’s top management, putting the company into a very vulnerable predicament with the core customers. The factors that will be considered are directly associated with management errors such as: †¢Misreading what shoppers want- coupons, sales price/clearance items †¢Not testing the ideas in advance- assuming the culture was the same as other companies †¢Alienated the core customers †¢Misreading the JC Penney brand †¢Not respecting the JC Penney company overall From these errors the team will provide research questions to include in the paper, gather the information the is related to the customer most recent shopping experience with the company to develop a proposed research plan to address the most management dilemmas. Draft of Research Questions Learning team C intends to research the reasons J.C. Penney had a decline in customer core base and sales which almost led to the demise of the company. This research will be conducted via survey with the intent of possibly salvaging the creditability of the company. Our learning will provide surveys to adults that have shopped J.C. Penny either online or in the store within the last two years. The survey questions used would supply management with opportunities to test potential marketing strategies to revive sales and retain the company’s initial core customer base. LTC will provide the following questions to gather data for research in the survey: †¢What is the age group/gender of the participant †¢How far from home will he or she be willing to drive to the store †¢What is the importance of coupons and sales price/clearance items †¢How frequent does the participant shop online or in the store †¢How important is the brand name that is provided by the company †¢How important is the atmosphere of the store (i.e. Arizona, IZOD, Dockers, etc) †¢How important is the culture of store (i.e. is food courts or specialty boutiques important) After compiling a more precise list of question to provide for the survey, we will rank the factors from least to greatest importance to determine the  decision making process for J.C. Penney current dilemma. Conclusion Eventually, JC Penny did fire Ron Johnson and rehired the previous CEO Mike Ullman, who stills faces big challenges. JC Penny has posted sales drops and losses in its first three quarters. As JC Penny attempts to recover from its dilemmas from the period in which it alienated consumers, and infuriated its employees, its new CEO Mike Ullman, is making headway in trying to purge corporate ranks and bring the customers back to shopping at JC Penny. In business leaders or managers all face some challenges that if left unaddressed such as JC Penny dilemma can massively affect the business. The good news is that there is now a solution in place to help JC Penny return to being successful. References Hartung, A. (2014). Two Wrongs Wont Fix JC Penney. Retrieved from https://ecampus.phoenix.edu/secure/aapd/cwe/citation_generator/web_01_01.asp Kennon, J. (2013). The Collapse of J.C. Penney – What Caused It and Can It Be Fixed?. Retrieved from http://www.joshuakennon.com/the-collapse-of-jc-penney-what-caused-it-and-can-it-be-fixed/

Earnings Management and Accrual Accounting

Earnings Management and Accrual Accounting Contents (Jump to) Introduction Motivations for Earnings Management   Techniques 11 Groups to Manage Earnings Modified Jones Model   Limitations of the Earnings Management Models Implications and Application of Earnings Management References EARNINGS MANAGEMENT Introduction There has been significant attention placed on earnings management from regulators, the financial press, and academic researchers in recent years. Most are in agreement that earnings management does occur; however, there is no uniform definition for what it is or how to detect it. What are earnings and what is earnings management? Simply stated, earnings are the accounting profits of a company. Stakeholders (current or potential providers of debt and equity capital, employees, suppliers, customers, auditors, analysts, rating agencies, and regulators) use earnings to make important financial decisions. Many investors view earnings as value relevant data that is more informative than cash flow data. (Healy and Wahlen 1999) Others have suggested that current earnings are better predictors of future cash flows than are current cash flows. (Dechow 1994) In the US, these profits are derived using Generally Accepted Accounting Principles (GAAP) a system based on the accrual method, which measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur. The generalidea is thateconomic events are recognized by matching revenues to expensesat the time in which the transactionoccurs rather than when payment is made (or received). This methodallows the current cashinflows/outflowsto be combined withfuture expected cash inflows/outflowsto give a more accurate picture of a companys current financial condition.The objectives of financial reporting and how these relate to the definition of accrual accounting, as laid out by the FASB in various Statement of Financial Accounting Concepts: The primary focus of financial reporting is information about an enterprises performance provided by measures of earnings and its components [CON1, para. 43]. Accrual accounting attempts to record the financial effects on an entity of transactions, events, and circumstances that have cash consequences for the entity in the periods in which those transactions, events, and circumstances occur rather than only in the periods in which cash is received or paid by the entity [CON6, para. 139]. It uses accrual, deferral, and allocation procedures whose goal is to relate revenues, expenses, gains, and losses to periods to reflect an entitys performance during a period instead of merely listing its cash receipts and outlays. Thus, recognition of revenues, expenses, gains, and losses and the related increments or decrements in assets and liabilities including matching of costs and revenues, allocation, and amortization is the essence of using accrual accounting to measure performance of enti ties [CON6, para. 145]. The principal goal of accrual accounting is to help investors assess the entitys economic performance during a period through the use of basic accounting principles such as revenue recognition and matching. There is evidence that as a result of the accruals process, reported earnings tend to be smoother than underlying cash flows (accruals tend to be negatively related to cash flows) and that earnings provide better information about economic performance to investors than cash flows (Dechow 1994) This idea raises the following key questions: What is the objective of accrual accounting? How far should management go in helping investors form rational expectations about the firms performance through their accruals choices and when does this activity become earnings management? To the extent that these accruals choices often operate to smooth reported earnings relative to the underlying cash flows, when does the appropriate exercise of managerial discretion become earnings management? Perhaps by its very nature, accrual accounting dampens the fluctuations in an entitys underlying cash flows to generate a number that is more useful to investors (for assessing economic performance and predicting future cash flows) than current-period operating cash flows. To characterize this as earnings management, we need to define the point at which managers accrual decisions result in too much smoothing and becomes earnings management. To think more generally about how earnings management is defined, consider the following representative definitions from the academic literature: a purposeful intervention in the external financial reporting process, with the intent of obtaining some private gain Schipper (1989) Earnings management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of the company, or to influence contractual outcomes that depend on reported accounting numbers. Healy and Wahlen (1999) Although widely accepted, these definitions are difficult to operationalize directly using attributes of reported accounting numbers since they center on managerial intent, which is unobservable. Turning to the professional literature, clear definitions of earnings management are just as difficult to discern from pronouncements, statements, and speeches by regulators. An extreme form of earnings management, financial fraud, is well-defined (again in terms of managerial intent) as: the deliberate misrepresentation of the financial condition of an enterprise accomplished through the intentional misstatement or omission of amounts or disclosures in the financial statements to deceive financial statement users. (Certified Fraud Examiners, 1993) In recent speeches and writings, regulators at the SEC seem to have a broader concept in mind than financial fraud when they talk about earnings management, although a strict definition has not been made explicit. In particular, while financial reporting choices that explicitly violate GAAP can clearly constitute both fraud and earnings management, it also seems that systematic choices made within GAAP can also constitute earnings management according to recent SEC discussions. The notion that earnings management can occur within the bounds of GAAP is consistent with the academic definitions described above but is somewhat startling if the idea is that this type of earnings management will lead to explicit adverse consequences for managers and firms (in the form of SEC enforcement activity) in the same way as financial fraud. This is an important point because of the question as to whether income smoothing and other similar processes constitute earnings management and whether they ar e to be treated in the same manner as fraud. Former SEC Chairman Levitt indicated that flexibility in accounting allows firms to keep pace with business innovations. Abuses such as earnings management occur when people exploit this pliancy. Trickery is employed to obscure actual financial volatility. This in turn, masks the true consequences of managements decisions. (1998). This implies that within-GAAP choices can be considered to be earnings management if they are used to obscure or mask true economic performance, bringing us back again to managerial intent. This idea is reinforced by our reading of SAB 99, which also points to the intent to deceive. As accounting researchers have discovered, implementing this type of definition requires a reliable measure of the true consequences of managements decisions that is, the earnings number that would have resulted from a neutral operation of the process (absent some form of managerial intent). The crucial issues seems to be why firms choose to manage earnings, how do firms manage their earnings, how do we measure earnings management given that implementing GAAP requires management to make judgments and estimates, and what are the implications of earnings management. Motivation Management can have many motivations for managing their earnings. The ultimate motive for earnings management, however, is to aesthetically enhance the performance of a company in the eyes of its stakeholders. The literature cites motives such as stock market incentives, signaling or concealing private information, political cost, internal motives, lending contracts, management compensation contracts, and regulatory issues. A primary purpose of earnings management is to enhance the wealth of its stakeholders such as owners since they are hired by the board of directors and the board of directors is hired by the owners.   To enhance the benefits of the owners of a firm, management may manage earnings in order to meet analyst forecasts for present and future periods (Burgstahler and Eames 1998). An owner of that firms stock may be rewarded by the appreciation of its stock value which directly relates to the owners wealth. Meeting earnings forecast is an important factor on the stocks price. The more consensuses among analysts forecasts, the stronger incentive management has to meet those forecasts (Payne and Robb 2000).   Moreover, the direction of analysts recommendation (buy or sell) about a company can bias managements decision to manage earnings. If the company misses its earnings this can have a negative impact on stock returns and negatively impact managements compensation (Matsunaga and Park 2001).   However, if management can meet or beat analyst expectations, then this can result in higher stock returns (Bartov et al., 2002). The management of earnings has also been seen prior to a firms equity offering such as seasoned equity offers (Teoh, Welch, and Wong 1998b), initial public offerings (Teoh, Welch, and Wong 1998a; Teoh, Wong, and Rao 1998), and stock financed acquisitions (Erickson and Wang 1999). Management may have the incentive to signal positive information or to conceal negative information.   If a firm is performing poorly or having financial struggles, management may conceal this performance using earnings management (Rosner 2003). On the other hand, management may want to signal the firms future performance by revealing more information about a companys future earnings and cash flow prospects (Tucker and Zarowin 2006). Earnings management can also be used to shift earnings to other periods for optimal tax planning (Shane and Stock 2006). The shifting of earnings for tax purposes can be a sign of strength. Other reasons to manage earnings can include meeting bank loan covenants. In order to maintain bank loan covenants, management may have to achieve a certain level of earnings. Failure to reach the requisite earnings can cause the lender to call the loans due, creating liquidity problems for the firm and signaling firm weakness to the bank and other creditors. The li terature finds that firms that have violated covenants are more likely to manage earnings, possibly to prevent future defaults (Sweeney 1994).   When earnings management is conducted, managers use it as a tool to enhance perception of their management capabilities during the current reporting period, implying that this type of performance will continue in future reporting periods. They expect to be compensated handsomely for their business acumen.   However, Guidry et al. (1998) found that divisional managers for large multinational firms are likely to defer income when the earnings target in their bonus plan will not be met. This indicates that management is willing to take a bath in the current period in order to reap the benefits in a future period.   Moreover, it was found in Murphy (2001) that management is more likely to smooth earnings when using internal performance standards (budget goals and prior year) than external standards. Another form of compensation manipulation happens when there is a cap on the bonus awards. Then management is more likely to report an accrual that defers income when the cap is reached ( Healy 1985 and Hotausen et al, 1995). Furthermore, management may manage earnings depending on whether they are joining or leaving the firm. A new CEO may be inclined to downwards earnings management (transferring the benefit to future periods), while a retiring CEO may use upward earnings management (reaping the benefits in the current period) (Godfrey et al., 2003). Certain businesses have regulatory requirements to stay in business. A popular study of earnings management in the literature is the application by banks to manage earnings in order to meet capital requirements and by insurance companies to manage earnings to meet risk regulatory requirements. The literature supports evidence that when banks are close to minimum capital requirements they overstate loan loss provisions, understate loan write-offs, and recognize abnormal realized gains on securities portfolios (Moyer 1990; Scholes et al. 1990; Beatty et al. 1995; Collins et al. 1995). Additionally, financially weak property casualty insurers that risk regulatory attention understate claim loss reserves (Petroni 1992). The literature has also shown that firms facing anti-trust or potential anti-trust scrutiny are likely to use earnings management. These firms or others vulnerable to adverse political consequences have incentives to manage earnings to appear less profitable (Watts and Zi mmerman 1978). Moreover, firms under investigation for anti-trust violations reported income decreasing abnormal accruals in investigation years (Cahan 1992). Techniques Earnings Management can take place by underestimating or overestimating either revenues or expenses. It can be done to affect future earnings as well as current earnings. There are two main types: Cosmetic Earnings Management using accounting choices from GAAP: also called accrual based earnings management. It happens when managers use their judgment and discretion to make choices related to accounting principles that can alter earnings in the current or a future period. An example is the modification of depreciation rates, where an increase (decrease) in the expense may occur in the current period leading to a decrease (increase) in the future (Nelson et. al. 2003). Real-Activity Earnings Management using operating decisions: this type of earnings management is when managers make decisions that affect the real operations in the firm. This type is more dangerous both to the firm and to the managers. Managers would be at a higher risk of being caught. As for the firms, real activities earnings management affects the cash flow, and consequently has a higher impact on the companys future. For example, a manager can give discounted sales prices in order to boost sales and consequently meet some target revenues (Roychowdhury 2006). The most popular and successful techniques used to manage earnings can be categorized into 11 groups: 1. Cookie jar (Cosmetic): managers create a reserve or a financial slack to boost earnings in future periods by recording more expenses in the present. For example, when the manager reports higher inventory cost in the current period, it will allow him to reduce this in the future. (Levitt 1998) 2. Big bath (Cosmetic): when the management decides to eliminate or restructure a subsidiary or an operation, GAAP permits the management to record an estimate charge against the income. Managers can record higher charges to dissimulate other charges. (Levitt 1998) 3. Big bet on the future (Cosmetic): when a company acquires another one, managers can get an immediate earnings boost by including the acquired companys earnings in consolidated earnings. On the other hand, to boost future earnings, managers can write-off the acquired in-progress RD costs against present earnings, and thus protecting future earnings from these charges. (Levitt 1998) 4. Flushing of investment portfolio (Real): passive investments (less than 20% ownership) can be classified as trading securities (reported in operating income) or available-for-sale securities (not reported in operating income until sold). Earnings can be managed by timing sales (sell securities that gained (lost) value to increase (decrease) earnings) or reclassifying the security portfolio (from trading security to available for sale to move gain or loss from or to the income statement) 5. Throw out a problem child (Real): When a subsidiary underperforms, it decreases the overall company earnings. It is usually expected to cause a bigger decrease in the future. Managers may act in several ways to counter that: sell the underperforming subsidiary and consequently report a gain or a loss (based on the managers discretion). Another way is to spin-off the subsidiary by distributing or exchanging the shares with current shareholders and in this way the burden is transferred to the latter. 6. Change in GAAP (Cosmetic): Management can manage earnings by undergoing changes to the present accounting standards. For example, it may volunteer for early adoption of new accounting standards, such as the 1985s standard, which allowed companies whose pension assets exceeded their pension liabilities to count the difference as income (Lev 1989). This technique allows for improved revenue and improved expense recognition. 7. Amortization, Depreciation, and Depletion (Cosmetic): Writing-off long-term assets can be managed by selecting write-off method and period, estimating salvage value, or reclassifying as non-operating use. 8. Sale/Leaseback and asset exchange (Real): selling a long-term asset that has unrealized gain (loss) can be used to manage earnings. For example, selling a building, which is carried in the balance sheet at $25 million, for $40 million, will give a boost to the current earnings by $15 million (not considering tax and transaction costs). Another way is to sell the building and lease it back (recording gains or losses). However, if the management wishes not to record any gains or losses, the long-term asset could be exchanged with a similar one (for example for exchanging a warehouse for another one that is nearer to a production site) 9. Operating vs. Non-operating Income (Cosmetic): Income items can be classified as Operating income (recurring or core income, expected to continue in the future) or non-operating income (non-recurring, not expected to affect future). GAAP permits to management to classify an item as one or the other. The managers judgment will then affect the financial analysts forecasts, which are based on the operating or core earnings. For instance, disposition of a major manufacturing plant can be classified either as special charges (Operating income) or discontinued charges (non-operating income) based on the managers discretion. 10.Early Retirement of Corporate Debt (Real): Managers may decide to prematurely sell long-term corporate debts (bonds) which are usually recorded at an amortized value. The timing of the sale may lead to gains or losses due to the difference between the amortized value and the book value. 11.Stock buybacks (Real): This technique does not affect earnings, however it does affect earnings per share. By repurchasing their own shares, an act that is considered internal and thus not required to be reported under GAAP, companies will report higher EPS. Consider a company with 1 million shares. If the earnings are $4 million, EPS = $4 million/1million shares = $4 per share. Now if the company buys back 100,000 shares, the same earnings would have to be divided by 900,000 shares, the reported EPS would be $4.44 per share. Earnings Management Models and The Accrual Generation Process Accruals have the desirable traits of giving summary measures of firms income and accounting choice.   In earnings management research, accruals are divided into discretionary (DA) and non-discretionary (NDA). Most research has focused on the detection of DA. It is customary to start earnings management studies with the study of behavior of sales over time. First, in the budgeting process, sales determine the firms production and inventory levels, which in turn determine cost of goods sold, operating expenses, and investment decisions. Second, sales have the highest persistence of any component of the income statement. Therefore, sales are an efficient statistic for describing the characteristics of the firm. The fundamental element of any test for earnings management is a measure of management discretion over earnings. Most studies use DA as a proxy for earnings management. Because DA cannot be observed directly from the financial statement, they have to be estimated using some kind of model. The literature has followed different approaches. According to McNichols (2000), the models can be broadly classified into 3 groups: aggregate accrual models, specific accrual models, and frequency distribution models.   Because of their wide use, we discuss the aggregate accrual models as follows: Models Starting with the first and simplest models, both Healy (1985) and DeAngelo (1986) used total accruals (TA) as the proxy for DA to test earnings management in the context of bonus and management buyouts respectively. However, DeAngelo (1986) used first differencing to correct for serial correlation, therefore his NDA will be less contaminated by past accruals that are irrelevant in estimating current DA. The most popular earnings management model is the Jones Model (1991). It has model has been modified in several ways. Analysis is conducted in 2 stages. In the estimation stage, the DA is assumed to be zero and firm specific coefficients of NDA will be determined. These coefficients are assumed to be stationary and are used to in the event period to determine the DA. In her model, unlike the previous models, NDA are expected to vary with the level of business activity, and revenues and property, plant, and equipment (PPE) are used as proxies to control for NDA. All the variables are deflated by lagged total assets to correct for heteroskedasticity. Dechow et al (1995) argued that earnings can be managed by inflating revenue via receivables. As a result, revenue should be adjusted for change in receivables. This adjusted model is known as the Modified Jones Model. The Modified Jones Model (1995) is: The Industry Model (1991) was developed by Deschow and Sloan when they dealt with RD spending during the last year of the tenure of an outgoing CEO. They assumed that the variation in NDA is common across all firms in the same industry and formulated a model of how the normal item under investigation behaves. However, this model applies only to event studies in which not all firms experience the same event and it cannot capture firm specific characteristics. The Industry Model is: NDA t+1 = ?1 + ? Median (TA t+1) Limitations All models come with limitations. The limitations of the earnings management models are: Strong assumptions that may not hold. These include the absence of earnings management in the estimation period, stationarity of firm specific characteristics over such a longer time horizon, and orthogonality of NDA with the error term (i.e.DA). All the models assume that abnormal accruals are discretionary. Variation in accrual could be the result of performance or business strategy. The consequence is that it produces a Type II error. The solution is to add variables to control for performance and business strategy (Hansen 1999), however, some performance and growth variables may have non-linear properties. Small samples sizes. Small samples generate higher standard error which can weaken the power for the tests (type II errors). Measurement error. Since DA cannot be observed, it has to be estimated. This produces biased estimate of coefficients. The Balance Sheet approach generates more measurement error than the Cash Flow approach. (Hirbar and Collins 2002) Omission of variables. Most models miss some important variables and this induces a bias on the included variables and higher standard errors. The obviously omitted variable is an expense. This can cause an accrual conundrum (Ronen et al, 2007). Efficiency of the existing models. Research has shown that most of these models wrongly identify abnormal but NDA as DA (Type I error) and fail to identify higher amount of induced earnings management (Type II errors). This is partly due to the linearity of the models and the non-linear behavior of the variables studied. Moreover, there are many endogenous factors that affect earnings management and it may not be captured by single equations. As a result, a shift to linear specification and non-linear specification of the models could improve the efficiency of the earnings management models. Further decomposition of accruals. The starting point for most earnings management studies is decomposition of TA and most studies decomposed TA into NDA and DA. However, accruals have reversal property that ensures the change in accrued balance to add up to zero. Therefore, reversal of accrued balance limits the opportunity of managed earnings. As a result, further decomposition of TA accrual could provide more information on the exact change in TA. Implications and Application of Earnings Management Literature related to earnings management implies that earnings management could not be completely eliminated. As long as managements can benefit from managing earnings, they would attempt to expand use of it. Earnings management could be reduced while public eyes such as regulators spend many resources to detect it. However, if they lower guard due to lack of perfect restriction methods, earnings management could be re-flourished since it is surely useful for management to achieve their goals. Therefore, firms earnings management activities continually are reiterated. This continued action without a complete elimination can cause various effects on our society. Firms which purposefully manage their earnings for their own good could negatively impact public well-fare. According to Beaver (1998), financial reporting can generate different kinds of economic consequences, mostly related to resource allocation such as wealth distribution, aggregate consumption and aggregate production, a nd resources devoted to private search for information. Since earnings management could affect the quality of information by producing less reliable financial statement, eventually it could cause various negative economic results. In other words, less reliable information produced because of earnings management may not only make the public worse-off, but may also make the overall economy less stable. For example, because of earnings management, if many investors believe that financial reporting has poor quality and less reliability, they would spend more of their resources to search for better information or private information. It could mean that society wastes resources or re-allocates them to inappropriate places. Several studies provide evidences of earnings management by testing various types of accruals. Teoh, Wong, and Rao (1998) found that depreciation estimates and bad debt provisions are used for earnings management surrounding initial public offers. Many other studies found proof of earnings management through bank loan loss provisions (Beaver, et al., 1989; Moyer, 1990; Scholes, et al., 1990; Wahlen, 1994; Beatty et al. (1995), Collins et al. (1995), Beaver and Engel (1996), Liu and Ryan (1995), Liu et al. (1997). Studies of insurance claim loss reserves, including Petroni (1992), Anthony and Petroni (1992), Beaver and McNichols (1998), Penalva (1998), Petroni et al. (1999), have provided evidence of earnings management among insurers. Visvanathan (1998), Miller and Skinner (1998), Ayers (1998) test the use of deferred tax assets as a tool of earnings management, but they only present little evidence of it. While research indicates evidence of earnings management in a few accruals, numerous studies suggest different methods which could contribute to reduce pervasiveness of earnings management. Such restriction methods could be broadly cauterized in three parts. The first proposed way is to restrict earnings management through the regulatory process. Tan and Jamal (2006) found that strict accounting standards relating to discretionary accruals may reduce earnings management through. However, they also emphasize that too much restriction for cosmetic earnings management could increase real activity earnings management. As such, restriction through regulation would not completely eliminate earnings management because there are trade-offs. Secondly, another method is an appropriate and effective audit procedure. Past studies have shown evidence that various factors related to audit procedure can help constrain earnings management (Krishnan, 2003; Van Caneghem, 2004; Van Caneghem, 2004; Vand er Bauwhede Whillekens, 2004; Kim, et al., 2003; Frankel, 2002; Ferguson, 2004; Carey Simnet, 2006). According to Kim, et al. (2003), Big 5 auditors were more effective in deterring earnings management when there was an income increasing accrual choice. The last suggested restriction method is effective and efficient corporate governance. This is associated with the firms structure. For example, if a firm is inclined to highlight effective corporate governance, this firm could make an effort to prohibit earnings management.   It is important to understand that these three methods correlate with each other. For instance, by requiring additional audit procedures or firm policies, regulation would affect audit procedure or corporate governance and would reduce earnings management. On the other hand, auditors or firms could propose new regulations to reduce earnings management. Hence, earnings management could possibly be reduced not through one method but through a combination of a ll three methods. References: Ayers, B. C. 1998. Deferred tax accounting under SFAS No. 109: An empirical investigation of its incremental value-relevance relative to APB No. 11. The Accounting Review 73 (2): 195-212 Bartov, E., Givoly, D. Hayn, C. (2002) The rewards to meeting or beating earnings expectations.  Journal of Accounting and Economics, 33,173-204 Beatty, A., S. Chamberlain, and J. Magliolo. 1995. Managing financial reports of commercial banks: The influence of taxes, regulatory capital and earnings. Journal of Accounting Research 33 (2): 231-261 Beaver, W., C. Eger, S. Ryan, and M. Wolfson. 1989. Financial reporting, supplemental disclosures and bank share prices. Journal of Accounting Research (Autumn): 157-178 Beaver, W., and E. Engel. 1996. Discretionary behavior with respect to allowances for loan losses and the behavior of security prices. Journal of Accounting and Economics 22: 177-206 Beaver, and M. McNichols. 1998. The characteristics and valuation of loss reserves of property-casualty insurers. Working paper, Stanford University. Burgstahl