Tuesday, May 26, 2020

Relationship Between Science And Religion - 1159 Words

The relationship between the philosophies of science and religion has long been a contentious topic in both popular and scholastic discourse. While some individuals engaging in this debate suggest that the relationship between the two disciplines is one of direct opposition, others propose that the two disciplines are in fact compatible or too dissimilar to be in conflict. While this debate raged, certain academics attempted to find a way to solve the apparent conflict between science and religion. Philosopher, psychologist and physician William James was one such academic. He presented his philosophy of pragmatism as a means to bridge the divided between science and religion, as it emphasized the way in which the two disciplines can†¦show more content†¦As he attempts to procure a second glance of the creature, the squirrel tries to stay out of sigh by circling the tree. The man, in turn, tries to keep the squirrel in view by circling the tree in time with the squirrel. The resulting metaphysical question, according to James, is does the man go round the squirrel or not? James suggests that the question can only be answered if one determines what one practically means by going round the squirrel. If one takes going round to mean passing from north to east, then south to west of the squirrel, then the answer to the question seemingly undecipherable question is ‘yes, the man does go round the squirrel.’ However, if one takes going round to mean being first in front of the squirrel, then to its right, then left, before returning once again to being in front of it, then the answer is ‘no, the man does not go round the squirrel.’ Thus, according to James, when one clarifies the question pragmatically, the dispute is solved.Show MoreRelatedRelationship Between Science And Religion Essay2131 Words   |  9 PagesThe relationship between science and religion as Western categories of thought has long been fraught with tension; ac ademics suggest that the conflict between religion and science arose in the 17th century, as a result of the Galileo Affair, and continued into the 18th century Age of Enlightenment. Others, however, suggest that the dispute between the two systems of belief may even be traced as far back as classical antiquity. Even today, it is clear that tensions endure between academics unableRead MoreThe Relationship Between Religion And Science1339 Words   |  6 PagesThroughout modern times, philosophers have debated the relationship between religion and science. For example, the question has been raised whether science and religion give the same kind of knowledge, thus competing with one another. The alternate view is that they give different kinds of knowledge, thereby complementing one another. Galileo Galilei (1564-1642) was an Italian scientist who addressed this issue. A bit later, the English philosopher David Hume (1711-1776) similarly discussed the kindsRead MoreThe Relationship Between Religion And Science907 Words   |  4 PagesThe relationship between religion and science is indubitably debated. Barbour describes four ways of viewing this relationship (conflict, independence, dialogue--religion explains what science cannot, and integration--religion and science overlap). Gould presents a case in which religion and science are non-overlapping magisteria (NOMA), that the two entities teach different things and therefore do not conflict. The subject of this essay is Worrall, who says that religion and science does conflictRead MoreThe Relationship between Science and Religion755 Words   |  4 Pages  The Relationship between Science and Religion   The relationship between science and religion will be analyzed in the following three aspects: conflict, compartmentalization and complementariness.   Conflict   An essential question on our own existence is bound to evoke our curiosity: where did we come from? Charles Darwin, in his theory of evolution, believed that human being was evolved from apes. However, the Genesis in Bible considered that human was created by God. Undoubtedly, it is impossibleRead MoreRelationship Between Science And Religion950 Words   |  4 PagesWithin philosophy, there has long been a question about the relationship between science and religion. These two systems of human experience have undoubtedly had a lot of influence in the course of mankind’s development. The philosopher Ian Barbour created a taxonomy regarding science and religion that has become widely influential. His taxonomy postulates that there are four ways in which science and religion are thought to interact. The four categories are: conflict, independence, dialogue, andRead MoreRelationship Between Science And Religion901 Words   |  4 Pagesstudy of consciousness bring s an interesting twist into the relationship between science and religion. Humans standalone from all other creatures because we are conscious, this indicates to some people that there has to be a higher power. When studying the evolution of humans, we find that we are so much more advanced than any other known creature on the planet. This article attempts to explain the relationship between science and religion and the few unexplained things in the universe that prove thereRead MoreThe Relationship Between Religion And Science1056 Words   |  5 Pages100 October 4, 2014 Western Individualism What is the relationship between religion and science? In his book, Consilience, Edward O. Wilson aims to find a unified theory of knowledge. Consilence also seeks to show how science is superior to and can replace religion. In this paper, I intend to show how Wilson understands this relationship and science as well as how. as well as show John Stuart Mill would agree or disagree with Wilson. Science â€Å"aims to save the spirit, not by surrender but by theRead MoreThe Relationship between Science and Religion814 Words   |  3 PagesWhen one thinks of religion, Christianity may come to mind. And when one talks about science, Galileo’s name will most likely be mentioned. The relationship between science and religion has had a long complex history. Both strived to answer and explain the way the world and the universe came to exist and why it functions the way it does. However, one subject relies on the supernatural world while the other on the physical world. Christianity, Judaism and other Western religions played a major roleRead MoreRelationship Between Science And Religion3252 Words   |  14 Pageshe relationship between science and religion is a very interesting and complex one, and has changed quite a lot over the course of human history. In order to competently understand this relationship, it is necessary to have a rudimentary knowledge of the fundamen tal methods and aims of each discipline. Though the relationship between science and religion has changed a lot over time, what has not changed is the fact that the two disciplines are diametrically opposed to each other in many ways, havingRead MoreRelationship Between Science And Religion1481 Words   |  6 Pagesmethod of inductive logic. Rene Descartes (1596-1650) allowed science and theology to each have their own sovereign realm. Conflicting ideas between science and religion began to develop during the nineteenth century. During the twentieth century people began to believe that all human knowledge was scientific knowledge. Research either proved or disproved theories of the earth’s origin. People began to question the supremacy of science on the basis of the very premises that brought it to power,

Monday, May 25, 2020

Recognize and Use Clauses in English Grammar

A clause is the basic building block of a sentence; by definition, it must contain a subject and a verb. Although they appear simple, clauses can function in complex ways in English grammar. A clause can function as a simple sentence, or it may be joined to other clauses with conjunctions to form complex sentences. A clause is a group of words that contains a subject and a predicate. It may be either a complete  sentence (also known as an independent or  main clause) or a sentence-like construction within another sentence (called a dependent or subordinate clause). When clauses are joined so that one modifies another, they are called matrix clauses. Independent: Charlie bought a 57 Thunderbird. Dependent: Because he loved classic cars Matrix: Because he loved classic cars, Charlie bought a 57 Thunderbird. Clauses can function in several ways, as outlined below. Adjective Clause This dependent clause (adjective clause) is also known as a relevant clause because it usually contains a relative pronoun or relative adverb. It is used to modify a subject, much as an adjective would, and is also known as a relative clause. Example: This is the ball that Sammy Sosa hit over the left-field wall in the World Series.   Adverbial Clause Another dependent clause, adverbial clauses function like an adverb, indicating time, place, condition, contrast, concession, reason, purpose, or result. Typically, an adverbial clause is set off with a comma and subordinating conjunction. Example: Although Billy loves pasta and bread, hes on a no-carb diet. Comparative Clause These comparative subordinate clauses use adjectives or adverbs such as like or than to draw a comparison. They are also known as proportional clauses. Example: Julieta is a better poker player than I am. Complement Clause Complementary clauses function like adjectives modifying a subject. They usually begin with a subordinating conjunction and modify the subject-verb relationship. Example: I never expected that you would fly to Japan. Concessive Clause A subordinate clause, the concessive clause is  used to contrast or justify the main idea of the sentence. It is typically set off by a subordinating conjunction. Example: Because we were shivering, I turned up the heat. Conditional Clause Conditional clauses  are easy to recognize because they usually begin with the word if. A type of adjectival clause, conditionals express a hypothesis or condition. Example: If we can reach Tulsa, we can stop driving for the night. Coordinate Clause Coordinate  clauses usually begin  with the conjunctions and or but and express relativity or relationship with the subject of the main clause. Example: Sheldon drinks coffee, but Ernestine prefers tea. Noun Clause As the name suggests, noun clauses  are a sort of dependent clause that functions as a noun in relation to the main clause. They are typically offset with that, which, or what. Example: What I believe is irrelevant to the conversation. Reporting Clause The reporting clause is more commonly known as attribution because it identifies who is speaking or the source of what is being said. They always follow the noun or noun clause. Example: Im going to the mall, shouted Jerry from the garage. Verbless Clause This kind of subordinate clause may not seem like one because it lacks a verb. Verbless clauses provide tangential information that informs  but is not directly modifying the main clause. Example: In the interest of brevity, I will keep this speech short.

Sunday, May 24, 2020

Comparing aCommercial Aviation Careers versus Military Aviation Options Free Essay Example, 2000 words

In commercial aviation, the employees enjoy a number of privileges, such as the pension funds, discounted travel rates, and other allowances. Such incentives encourage the employees, boosting their morale and understanding. In the military, however, the flights are strict on the missions that the military has an obligation to deliver. This makes the working conditions inflexible, as harsh punishments await the flight operators who go against the military code of conduct. In the commercial aviation career path, the risk involved is less compared to the risk in military aviation. The risk that air travel poses is tragic in case of accidents, but the risk is double when the missions involve combat in war-stricken areas. The uncertainty that accompanies the operations of the combat missions is immeasurable, as the enemies might strike the military aircraft. Contrary to this, the commercial aviation employees face less risk, with the major risk dependant on the flight mechanic failure. Risk is inevitable in air travel, but the risk in military air travel is more. The military aviation has a number of advantages such as subsidized accommodation. We will write a custom essay sample on Comparing aCommercial Aviation Careers versus Military Aviation Options or any topic specifically for you Only $17.96 $11.86/page The other reason being the amount of time that it takes to rise through the ranks in the military disciplines makes it difficult to achieve the ambitions of flying on missions. In addition to the risks involved in combat operations, the pilots find it hard to operate in the military, therefore opting to fly in the commercial airlines. 3.0 Conclusion The salaries of the military aviation operators do not match the number of hours of flight that the operators fly, unlike in the commercial aviation industry, where remuneration reflects the number of hours flown by the attendants. In addition to this, the salaries in the commercial aviation industry are reviewed upwards annually, while those in the military are subject to the government's review.

Friday, May 15, 2020

Patriarchy, The Yellow Wallpaper, By Charlotte Perkins...

Tony Protogyrou ERH 206WX MAJ Knepper 27 Mar 2015 Patriarchy in â€Å"The Yellow Wallpaper† â€Å"The Yellow Wallpaper† by Charlotte Perkins Gilman illustrates the patriarchy and the treatment of women in society during the nineteenth century. This is evident through two parts. First, one sees the treatment of women directly through the narrator’s interaction with her doctor and husband, John. Finally, it is clear through the symbolic wallpaper as well as other physical characteristics of the room that’s she is trapped by societal norms of the time both physically and symbolically. The wallpaper is especially important as it acts as an explicit visual representation of the narrator’s realization of the true nature of her status in society as a woman. One can see what it was like to be a woman during this era of male dominance. â€Å"The Yellow Wallpaper† question gender roles and societal conventions at the time by showing how a woman who believes she is being held down, or oppressed, is considered to be suffering from a mental illness. Simply put, John treats his wife as if she were a child. Without listening to her feelings or concerns he is quick to diagnose and treat her for her mental and emotional ailments. It is worth noting that a few pages in, John begins to call her pet names such as â€Å"darling†, â€Å"dear†, and most notably â€Å"little girl† (Gilman 95). He is a powerful and successful man who does not waste time listening to his wife’s complaints. Early on, it is clear just how

Thursday, May 14, 2020

The Decline Of The Family - 941 Words

The Declining Family Throughout human history individuals around the world, of various ethnic, racial, cultural backgrounds have linked together to form what people call today families. A lot of questions come to mind when contemplating the complex relationship people have. Since families have a direct bearing on society now and on future generations it is essential to take seriously what is happening to the family. Is the American family in decline, and if so what should be done about it? â€Å"Traditionally, family has been defined as a unit made up of two or more people who are related by blood, marriage, or adoption: live together; form an economic unit, and bear and raise children (Benokraitis, 3).† The definition of decline is to â€Å"fail in strength, vigor, character, value, deteriorate, slant downward.† The traditional nuclear family consists of a father provider, mother-homemaker, and at least one child (Brym and Lie, 252).† The nuclear family is a distinct and universal family form because it performs five important functions in society:sexual regulation, economic cooperation, reproduction, socialization, and emotional support. Research from the 1950 s to the present will emphasize what trends are taking place among American families. Family trends might not have expected Also the areas of: marriage is declining. Individuals are opting for cohabiting rather than marriage. Economic disparity takes it toll on marriage. How macro level factors such as economy,Show MoreRelatedThe Decline Of The Nuclear Family1084 Words   |  5 Pagesâ€Å"The Decline of the Nuclear Family† In 1970, 40% of couples were married with children. 2013 marked a new low as only 19% of household were married with children. A nuclear family is usually described as a heterosexual marriage with the average of 2.5 children, became synonymous with the American dream philosophy in the mid-1940s. The nuclear family standard is rapidly on the decline in the United States. These declining number have a range of causes. The causes of the decline of the nuclear familyRead MoreThe Decline of the Family Farm1811 Words   |  7 PagesGrowing up on a small family wheat farm in southwestern Oklahoma, I have experienced the harsh conditions of farming firsthand. The job that used to employ the largest amount of people in the United States has lost the support and the respect of the American people. The Jeffersonian Ideal of a nation of farmers has been tossed aside to be replaced by a nation of white-collar workers. The family farm is under attack and it is not being protected. The family farm can help the United States economicallyRead MoreThe Decline Of The Nuclear Family932 Words   |  4 Pages5: The Decline of the Nuclear Family In college classes, the traditional nuclear family is defined as a family consisting of one or both parents and their dependent children in a single family unit without any extended relatives (Kendall, 2013). Some sociological perspectives suggest that any departure from what is known as the â€Å"traditional,† or nuclear, family indicates a social problem, while others maintain that the definition of family has simply evolved beyond the nuclear family. Some evenRead MoreFamily Decline vs Family Change3666 Words   |  15 Pages The world has been undergoing great changes in different spheres of life just in the past several decades. One of the most amazing and quick changes seems to be happening within the institution of the family. I have a special interest in this topic, as soon as I witness the radical change going on literally before my eyes: my home country, which was a country with traditional society, after the collapse of the Soviet Union went and is still going through the process of transformation, which introducesRead MoreThe Decline Of Marriage And Family Life1347 Words   |  6 PagesThe concept of a traditional American family has been profoundly changed over the last 100 years. Fewer marriages are forming, divorce rates are higher than ever, and childlessness is much more common. The decline of marriage and family life seems to be the inevitable product of progressive ideas and modern socio-political conditions. Feminist and contemporary liberal critics of marriage and family life appeal to individual rights, liberty, consent, equality, and love as they seek to dismantle andRead MoreThe Declining Population in Europe and the Decline of the Family2232 Words   |  9 Pagesproblematic for the environment and for quality of life. The decline of fertility points to a view of children that is particularly troubling. Europe simply does not want children despite its desperate need for a growing, productive workforce. Certain social factors have had a strong impact on this problem including migration, birth control, the role of motherhood and the economy. Population decline is indicative of the decline of the family in modern society most specifically in Europe. Since 1982Read MoreThe Decline of Traditional Family Being Detrimental to Society517 Words   |  3 PagesThe Decline of Traditional Family Being Detrimental to Society Some people believe that the decline of the traditional family (Nuclear family) is detrimental to society because a lot of people are not socialising. This is one of the basic roles that a traditional family performs for individuals to meet the expectations of society. Only through a family can a person play a full part in society. In addition, society cannot exist without the rules and expectations ofRead MoreExamining the View that the Traditional Nuclear Family is in Decline1344 Words   |  6 PagesView that the Traditional Nuclear Family is in Decline When evaluating the view that the traditional nuclear family (of two opposite sex married parents living in a household that contains only them and their own dependant children), is in decline, I will be taking various pieces of research and evidence from Sociologists, Journalists and other sources, into consideration in order to try to determine how true this view is. The nuclear family would appear to be found internationallyRead MoreDecline of the Traditional American Family: Homosexual Parents1246 Words   |  5 Pagesï » ¿RS-151 Final Paper Decline of the Traditional American Family: Homosexual Parents The conception that lesbians and gay men may be parents is frequently perceived in today s society as impossible or immoral. Gay men and lesbians are often viewed as excluded from having children because sexual reproduction is related to men and women couples only. My approach to this uniquely controversial topic of gay parenting will be that of attempting to analyze the pro side. Gays and lesbians areRead MoreThe Main Reason For Collapsing Of Roman Empire And America843 Words   |  4 PagesMoreover, moral decline was the main reason for collapsing of Roman Emperor; America suffered the decline of moral value for a long time. In 2015, the decline of the moral is most considerable issue for America because the rate of single-parent families is rising and the greed in the corporations or organizations is increased as the same as Rome. Like the moral value decline in Rome was caused by the fall of father role in the families, America have been suffering from the moral decline because of the

Copyright Infringement Research Paper - 4022 Words

Copyright Infringement Research Paper We are well into the year of 2011 and technology is continuing to advance and a faster and faster rate. As technology advances there continues to be more of an opportunity for things to go wrong. The ability of our society to obtain information has been becoming as easy as it has ever been. I simple line into the google search bar and you are looking at millions upon millions of lings and opportunities to attain information. With this source and hundreds or even thousands of these resources just like it, piracy and copyright issues have never been more of a problem. And a very serious problem at that. Copyright is defined as a set of exclusive rights granted to the author or creator of an†¦show more content†¦Hard goods pirates also use the Internet to sell illegally duplicated DVDs through auctions and websites.While trafficking copyrighted works through increasingly sophisticated electronic means, such as peer-to-peer file trading networks, Internet chat rooms, and newsgroups, has an ever increasing negative impact on cultural industries, it is also argued that curtailing this phenomenon limits the right of access to information, knowledge and culture (4). The problem in trying to prevent digital copyright infringement is tied up in the problem of regulating the Internet – an almost impossible feat, considering the World Wide Web today comprises more than 100 million individual Web sites. Regulators have been severely tried in recent years with the rise of peer-to-peer networks, with the most infamous being Napster. The brainchild of a 19-year-old college student, Napster launched in 1999 and revolutionized the way music sharing was conducted online. However, with such a quick rise to success comes the inevitable problems; in this case, the problems arose in the form of the Recording Industry Association of America (RIAA) and copyright lawsuits. While users of Napster saw nothing wrong with sharing music, the RIAA, which represents the four major music labels, saw the situation quite differently. By late 2000, the courts had ruled that Napster must restrict access to copyrightedShow MoreRelatedA Brief Note On Fair Dealing And F air Use1011 Words   |  5 Pagesevident throughout copyright literature is the comparison between ‘fair dealing’ and ‘fair use. These provisions allow for additional rights to be awarded to users for educational or research purposes. Their meaning and scope are defined by different legal systems, thus are not synonymous terms. ‘Fair dealing’ is a legal term pertaining to common law jurisdictions. It is used to establish whether the use of a copyright material is lawful or whether it infringes copyright. With research or private studyRead MoreArticle Review : Copy Right Laws1351 Words   |  6 Pageslimited by limitations and exceptions to copyright law, including fair use. (Google, n.d).Theses laws are very important because they help ensure that credit is always given to the owner of an information. With all the above said I am in total agreement that it is very important that’s why this paper going to discuss the importance of copy right laws and some other aspects of it. Explain why copyright laws are important in today’s business world Copyright laws protect certain kinds of originalRead MoreUnethical Behavior : Medical And Pharmaceutical Discovery771 Words   |  4 Pagesrecognized their contribution to the unpublished data. Unauthorized use of the data or failure to give full credit to important evidence is considered a serious infringement of scientific ethics [1]. One of Such unethical behaviors is handing unpublished data to the competitors, to which the research group may lose its race and the possible research grant and honor. Another unethical behavior is claiming the unpublished data as one’s own without giving credit to the researcher who creates the work. InRead MoreCopyright Infringement Laws And The Open Source Community928 Words   |  4 Pagescontemplating the thought of a new software idea and you wonder what might you do to perfectly execute this idea. What type of challenges would be required to properly execute the idea? Does this idea already exist and would you be crossing copyright in fringement laws? Is it easier to release the idea to the open source community than to go all the way with protecting it so you can pursue it for all its worth? With other countries like China where using copyrighted software ideas, owning knockoff nameRead MoreBusiness Research Project Paper621 Words   |  3 PagesBusiness Research Project Paper Business Research Project Should people be allowed to download movies and music from the Internet or are they violating copyright laws? There are compelling arguments on both sides. Research shows the argument can go either way. The research project investigated copyright infringement of downloading movies and music on the Internet. File-sharing is a fast growing industry with more new sites being added all the time. Approximately two billion songs are downloadedRead MoreStrengths And Weaknesses Of Copyright Law716 Words   |  3 Pagesthe top illegal downloaders in the world. Designed to stem this, copyright law is vital in protecting the rights of creators, while simultaneously taking into account the rights of individuals. As of late, reforms are being introduced to address these issues, as the current copyright law has not been effective in deterring online piracy. In examining this, I will focus on both the strengths and weaknesses of the existing law of copyright, with particular regard to the Fair Use exemption proposed byRead MoreQuestions On Plagiarism, Piracy And Netiquette1152 Words   |  5 PagesKey Issues Related to Plagiarism, Piracy and Netiquette In today’s digital society, we all spend a good portion of our day using the internet. We can research subject matter quickly and find multiple examples of anything. It is not surprising that a person’s perception of right and wrong and become skewed in this environment. After all, it is the internet, the belief is your anonymous and what you do while connected to the internet has no consequences. This could not be further from the truth. InRead MoreEssay Music Copyright1620 Words   |  7 PagesWhat is a Copyright? Music Copyright is a very important aspect of the music industry. The Copyright law was established to preserve the creativity and rights of authors, composers, performers of expression. Copyright is the law that protects the property rights of the creator of an original work in a fixed tangible medium. (http://dictionary.reference.com/browse/copyright) A fixed tangible medium is something substantial like copying lyrics on paper or putting a song on tape or CD. CopyrightRead MorePiracy is A Problem, But the Stop Online Piracy Act is Not An Answer1404 Words   |  6 Pagesworld that is truly all over the world. Millions use the internet every day for more reasons than one person can think of; to connect with family and friends, find information for a research paper, or to achieve the perfect chicken masala recipe. The internet is made up of a mass expanse of web content and copyright, which is where online piracy comes in. Online piracy is the illegal use or distribution of cop yrighted content, such as music, films, and can even include pharmaceuticals. Millions ofRead MoreVideo Protection And Digital Rights Management Technologies1344 Words   |  6 Pagesbe a continuing problem if not dealt with correctly. To better understand the motives and factors that encourage digital piracy, research is needed to examine this activity. Such an understanding can assist in developing measures to discourage such piracy. Given the widespread practice of illegal downloading among young adults/college students, the goal of this paper is to examine the mindset of those who are involved in this illegal activity. Illegal reproduction of intellectual properties such

Wednesday, May 6, 2020

Buddhism Is An Indispensable Element Of Chinese And...

Buddhism has been the main religion of china for several thousands of years. In fact, Buddhism is an indispensable element of Chinese philosophy and literature. As we all know, Buddhism originated in India and first spread to China around 100BC. Nevertheless, (Mahayana) Buddhism in China separated itself from the mainstream Buddhism and created a new form of Bodhisattva precept instead of following the Indian Vinaya precept. In fact , the distinct Chinese history and culture played significant roles in the development and formation of Mahayana Buddhism . The change of Chinese society also had a great impact on the doctrine and status of Mahayana Buddhism. In this paper, I will illustrate the reason why Buddhism was widely accepted by China as an alien religion , analyze how the indigenous philosophy such as Taoism and Confucianism affected the Mahayana concept and find the relationship between Mahayana Buddhism and Chinese Imperialism. Chinese has always been a confident nation most of the time. As they believe that China is the Celestial Empire of the world, Chinese rulers and scholars are reluctant to accept heterodox knowledge, especially religion. For hundreds of years, Confucianism had been the essence of Chinese Philosophy. However, By the middle of the second century. A.D, the great Han Empire was on the edge of disintegration. â€Å"The upper level of Han socio-political order was riven by conflict and the elite was frustrated by uncertainty†. On the otherShow MoreRelatedThe Link Between Mahayana Buddhism And Chinese Culture1476 Words   |  6 Pagesbetween Mahayana Buddhism and Chinese Culture Buddhism has been the main religion of china for several thousands of years. In fact, Buddhism is an indispensable element of Chinese philosophy and literature. As we all know, Buddhism originated in India and first spread to China around 100BC. Nevertheless, (Mahayana) Buddhism in China separated itself from the mainstream Buddhism and created a new form of Bodhisattva precept instead of following the Indian Vinaya precept. The distinct Chinese history

Challenges Faced By Female And Aboriginal Offenders Essay

There are significant challenges faced by both female, and aboriginal offenders in today’s society. These challenges arise most specifically in the community and prison settings. Aboriginal and female offenders face these challenges in different ways, but at the same time they are unified. The community is directly effected, especially when Aboriginal cases have circle sentencing due to the community involvement, and the overrepresentation of Aboriginal people in the criminal justice system also poses several concerns. Female offenders on the other hand have a higher risk of having administrative, and mental health issues. This paper will address both factions and their individual problems and the reform that is needed within the criminal justice system. Aboriginal offenders have a diverse set of challenges they face in their community, and in the prison system. There are many cases in which the community is involved directly with Aboriginal offenders such as circle sentencing. Numerous judges have implemented circle sentencing for criminal cases that comprise of Aboriginal offenders (Jeffries Stenning, 2014, p. 456). The community influence in circle sentencing is an example of challenges they face when dealing with Aboriginal individuals. Jeffries and Stenning (2014) explain that since there is a community contribution, it would be more widely respected by the community (p. 457). While conducting their research, Jeffries and Stenning (2006) found that AboriginalShow MoreRelatedRestorative Justice among the Aboriginal People1336 Words   |  5 Pagescultural issues of the aboriginal people. Because of these, restorative justice is used in many of the local communities in an effort to correct criminal behavior. This concept is seen as a conceptualization of justice which is in most cases congruent with the cultural and the community values of the aboriginal people. There is numerous evidences which suggests that there are a number of challenges which increase the effective implementation of restorative justice amongst the aboriginal people. Bopp andRead MoreHistorical And Ongoing Construction Of Aboriginal Women1968 Words   |  8 Pages Historical and Ongoing Construction of Aboriginal Women in Canada as a Problem Population Holly Perkins 301041410 Criminology 302 – Critical Criminology November 26, 2014 Instructor: Gregory Simmons Historical and Ongoing Construction of Aboriginal Women in Canada as a Problem Population In August of 2014, Tina Fontaine, a 15-year-old from the Sagkeeng First Nation in Winnipeg, was murdered. Canadian Prime Minister Stephen Harper’s response was not to regard it as a sociologicalRead MoreGendered Violence And The White Ribbon Campaign1213 Words   |  5 PagesThe more common form of this is violence against women. One campaign that is working diligently to try and eliminate this problem is the White Ribbon Campaign. The White Ribbon Campaign is a movement of boys and men working to end violence against females and promote gender equity. The campaign asks men to wear white ribbons as a pledge to never commit, condone or remain silent about violence against women and girls (White Ribbon). The White Ribbon Campaign has been successful and effective in itsRead MoreBusiness and Consumer Law17552 Words   |  71 Pagesin question is unique and cannot be replaced by money Injunction If a contract contains promises not to engage in specified activities, disregarding those promises by engaging in the prohibited acts is a breach of contract Plaintiff would want the offender to refrain from continued violation of the contract Is an equitable remedy Commonly ordered to restrain a party from breaching a promise not to do something There are occasions where a court will not order an injunction – when the plaintiff is undeservingRead More_x000C_Introduction to Statistics and Data Analysis355457 Words   |  1422 Pagesthe content of games is also an important factor as there have been no controlled trials comparing video games with other distracters. Further research should examine factors within games such as novelty, users’ preferences, and relative levels of challenge and should Page 65 Graphing Calculator Explorations Found at the end of most chapters, these explorations allow students to actively experience technology and promote statistical thinking. ââ€" ² Page 144 xxiv . . . Uses Technology

Homer s Epic Poems, The Iliad And The Odyssey - 1254 Words

Not much was known about the Greek Poet Homer. Actually, there are many who believe that no such ‘Homer’ ever even existed in Ancient Greece. Nonetheless, it is agreed that Homer is one of the first writers that have shaped our culture immensely. Homer gives us a look into what morals the Greeks followed and what their beliefs were. Homer shows us how the Greeks put these beliefs into action by presenting multiple struggles that our characters must go through. Homer’s epic poems, The Iliad and The Odyssey, are thousands of years old. Yet, whoever reads these pieces of literature today can somehow relate to its characters and events. This is because of the author’s ability to form a connection between the reader and what it is they are analyzing/reading. This paper will identify the values, conflicts, and parallels within Homer’s text. Religion was a strong value for the early Greek society. The Greeks looked up to the Gods and worshipped them by pray ing, building temples, making sacrifices, etc. Indeed, the Gods were praised but they were also respected. If a mortal committed hubris against them then they would be struck down. Often, Greeks would pray to the Gods for favors. This means that the relationship between the Greeks and their Deities would be one of give and take. We see this relationship in Homer’s works, particularly The Iliad. For example, a priest of Apollo, Chryse, claims that if Apollo has ever been pleased by Chryse’s acts of worship then the God shouldShow MoreRelatedComparing The Iliad And The Odyssey905 Words   |  4 PagesThis short essay will identify five traditional epic characteristics that are evident in both the Iliad and the Odyssey. The first epic characteristic evident in both epics is catalogs and genealogies. For instance, Book VIII of the Odyssey features a list of participants in the game (115-125) and the Iliad Book II features a catalog of ships (484-759). Secondly, both epics start in media res. The Odyssey starts ten years after the Trojan War and the Illiad starts nine years after the start of theRead MoreWomen in the Illiad and the Odyssey1331 Words   |  6 PagesSarah Kirkus ENG 2423 8A March 21, 2013 Roles of Women in The Iliad and The Odyssey Homer wrote two epic poems, The Iliad and The Odyssey. The Iliad is a tragedy that tells about the battles of the Trojan War. The Odyssey is somewhat of a sequel, the story of Odysseus s travels home after the Trojan War. An article found in â€Å"The American Scholar† states, â€Å" One might begin by asking what both epics, The Iliad and The Odyssey, would be like if there were no women in them. 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Tuesday, May 5, 2020

Wines of Spain free essay sample

Yes, we knew all these but we overlooked the important point of how all these happened. Well, those who are unfamiliar with Spain’s wines and are interested to learn something new, are welcome to come along and discover the world of Spanish wines and their production history. What is Wine? Put very simply, wine is a drink made from the fermented juice of freshly-picked grapes. As such it is often described as one of the most natural of all alcoholic drinks. However, wine is more than just an alcoholic grape juice. There are many influences on how a wine looks, smells and tastes which give a wide variety of styles. That variety will give a wide selection of wines to choose from in a bar, restaurant or shop. To be more specific, there are three types of wine: light, sparkling and fortified wine. Each one of them can be made in a variety of styles according to the color (red, white and rose) and the taste (dry, medium, sweet). History of Spanish Wine Wine has touched many of history’s greatest events. For centuries, wine has been the drink of choice of poets, novelists, playwrights, artists, and composers. It is unclear precisely where  vines were first cultivated in Spain or who brought the winemaking techniques. Various sources believe the first vineyards were cultivated on the southwest coast of Andalusia. As the years gone by, the Romans  continued to produce wine in this area, introducing their own particular techniques over time, for example, the ageing  in small clay amphorae in sunlit attic areas or next to chimneys. According to contemporary accounts these wines acquired floral and fruity aromas and flavours and an appreciated smoky taste. In the 8th century, the arrival of the Arabs slowed the winemaking development as the Koran prohibited the consumption of alcoholic and fermented drinks. Despite this religious prohibition, the cultivation of vineyards continued as  certain dynasties were  liberal in their treatment of the dominated Christians and allowed them to continue making  wine, particularly in the monasteries. Spanish winemaking really prospered after the conquest of Spain by the Catholic Kings. The re-established religious monasteries and communities played a major role in this process.. After the phylloxera epidemic in the late 19 century, France imported wines from Spain to make up the local shortfall. The wines were not as French expected them to be and so French winemakers went to Spain and introduced their winemaking techniques which included aging in oak barrels. But instead of choosing French oak barrels, Spanish winemakers chose American oak which can create a stronger flavor to the wine. For the last few years, Spanish winemakers were trying to place Spain on an  equal level with winemakers as good as the Italians and the French by renovating their winemaking processes. Lately, the gross human apparent annual consumption of wine in Spain has been and stands currently at 22 liters per capita. The total domestic use is expected to continue declining as producers still keep increasing sales of wine to export markets. Data released by the Ministry of Agriculture, Food and Environmental Affairs and based on a research of 12,000 households, indicates that the consumption of wine in households increased by 7 % in the year to November 2012. However total household expenditure with the same products increased only by 2 %. According to wine industry specialists this means people are buying more wine in supermarkets as the economic crisis makes them turn to drink wine inside the household. Furthermore, it means that consumers are more price-sensitive and prefer less expensive products. Chart 2. Consumption by Households, Spain (2012/2011) Chart 3. Value of Household Consumption of Wine, Spain Spanish Grape Varieties Today Spain has more than 146 acknowledged wine varieties which make Spain one of the most varied wine cultures in the world. At this point we are going to see alphabetically some of the most common Spanish varieties. * Spanish Red Grape Varieties Alicante, Bobal, Callet, Carinena, Cencibel, Garnacha, Graciano, Juan Garcia, Listan Negro, Manto Negro, Mazuelo, Mencia, Monastrell, Moristel, Prieto Picudo, Tempranillo, Trepat * Spanish White Grape Varieties Airen, Albarino, Albillo, Caino, Dona Blanca, Garnacha Blanca, Godello, Hondarribi, Listan, Loureira, Macabeo, Malvasia, Moscatel de Alejandria, Palomino, Parellada, Pedro Ximenez, Torrontes, Treixadura, Verdejo, Viura, Xarel-lo Ageing Classification System of Spanish Wines Wines are classified according to the amount of time they have spent ageing in the winery, meaning that they are not sold until they are ready to drink. * Crianza Any bottle with the word Crianza on the label, the Spanish word for ageing, means that the wines have spent at least two years at the winery before being sold, with at least one of those years spent in oak barrels. Crianza wines can be identified by their cherry red back label. The wines are still young, fresh and juicy with cherry and strawberry fruit flavours typically found in wines made using Tempranillo grapes, along with hints of vanilla and spice from the oak barrels. Reserva These wines are made from select grapes and have spent longer ageing at the winery than Crianza wines. They spend at least one year in oak barrels, a further two years at the winery and are only released for sale when they have reached optimum maturity. Reserva wines have a deep red back label. The flavors in these wines are more complex, with l ots of layers and more depth. They often have an explosion of aroma and taste sensations that continue to evolve in the mouth. Gran Reserva Gran Reserva wines are only made in the best vintages using the finest grapes. They must spend at least five years in the winery, including two years in oak barrels and three years maturation in the bottle. Gran Reserva wines are identified by a teal blue back label (previously brown red). They are the classic and often the most traditional Rioja wines, ranking amongst the finest wines in the world. Quality Classification System of Spanish Wines The mainstream quality wine regions in Spain are referred to as Denominaciones de Origen (similar to the French Appellations) and the wine they produce is regulated for quality according to specific laws. * Estate Wines (Vinos de Pago) This is one of the innovations found in the Vineyard and Wine Act. It is the highest established category for a wine, and comprehends wines of recognized prestige made from grapes grown under climatic and soil conditions distinctive to a certain place or rural site. The production and marketing of these wines must comply with a comprehensive quality control system that must, as a minimum, fulfil the requirements applied to a Qualified Denomination of Origin. Further, these wines must be made and bottled in the winery of the specific vineyard or within the municipal area where that vineyard is located. In cases where the entire vineyard is located within the boundaries of a Qualified Denomination of Origin, and is registered under that designation, it will be allowed to receive the name of â€Å"qualified vineyard,† and the wines produced there shall be labelled as qualified vineyard wines. * Qualified Denomination of Origin Wines QDO (Vinos de Denominacion de Origen Calificada DOCa) This category is reserved for wine that has achieved high levels of quality over a long period of time. The first designated wine  to enter this class was Rioja, in April 1991. The requirements that must be fulfilled to attain this status include the following: Denomination of Origin (DO) status for at least the previous 10 years; all products must come to market bottled in wineries located in the region where they are produced or which follow a suitable quality control system imposed by their monitoring and regulating body. * Denomination of Origin Wines DO (Vinos de Denominacion de Origen DO) Wines bearing the DO distinction are prestigious Spanish wines produced in a specific production area and are made according to the parameters governing quality and type. Each DO must be regulated by a Governing Body (Consejo Regulador) that is responsible for ensuring the use of grapes of the authorized varieties, and compliance with parameters governing production per hectare, approved methods of wine making and ageing times. In order for wines to be given Denomination of Origin status, the production area is required to have been recognized over at least the previous five years as a region producing quality wines with a geographical indication. Quality Wines with a Geographical Indication (Vinos de Calidad con Indicacion Geografica) This is another category established for the first time  in the Vineyard and Wine Act. It designates wines made in a certain region using grapes grown in that same region  whose quality, reputation or characteristics are due to the geographic environment,  the human factor or both, as regards the production of the fruit and the making or ageing of the wine. * Vino de la Tierra (VdlT) Country wines which do not have EU QWPSR status but which may use a regional name. There are currently 46 Vino de la Tierra regions in Spain. Vino de Mesa (Table Wine) is bulk-grown, usually drawn from a wide variety of regions and hence has no vintage or area designation on the label, apart from Produce of Spain. Production of this low grade of Spanish wine is falling year on year. In the following map you can see 69 Protected Designations of Origin (PDO, Denominaciones de Origen Protegidas), 14 Estate Wines (Vinos de Pago) and 7 Qualified Estate Wines (Vinos de Calidad). The second map is detaili ng the 41 Spanish Protected Geographical Indications (Indicaciones Geograficas Protegidas) or Country Wines. DOCa Wine Regions Rioja, Spain’s oldest and most famous wine region became it was the first to receive the DO classification when the system was set up in 1926. And when the system was refined in 1991, Rioja became the first region to be promoted to DOCa status. The Spanish grape variety Tempranillo is king in Rioja. Other grapes such as Garnacha, Graciano, and Mazuelo are used for blending, but Tempranillo takes always the center stage. The wines range from delicate and light to big and alcoholic. The Mediterranean Sea and Atlantic Oceans influences combined with the mountain formations create a special and favourable environment for the vines there. It is these conditions, with varied soil types and complex topography, which set Rioja to the top of the Spanish wine regions. Priorat DOCa is best known for its powerful red wines, made predominantly from old-vine Garnacha grapes, sometimes with the addition of Carinena. Priorat is quite remote and rocky with the unique  terroir, which combines the poor  llicorella soil with a range of mesoclimates created by the sheltering influence of the nearby mountain ranges. The principal varieties grown there continue to be Garnacha and Carinena. But, there have been successful experiments with international grapes such as Merlot, Syrah and Cabernet Sauvignon, DO Wine Regions There are over 70 designations of origin to classify all the types of Spanish wines. The purpose of this is to unify all the wines from one part of Spain, that typically have common characteristics due to being produced under the similar weather and the types of water and soil. This makes it easier for customers to know what wine theyre buying, and it also provides a guide of some sort to identify all the different Spanish wines. * Castile-La Mancha Found in the middle/southeast of Spain, is known all around the world for being the setting for the famous novel Don Quixote, written by Miguel de Cervantes. It is also home of the largest vineyard in the world and Spanish wine region, approximately 8% of the worlds wine production takes place here. * Andalucia Composes most of the south of Spain, and its the heart of many renowned Spanish traditions. The most important designation of origin in Andalusia is the Jerez DO, under which the famous andalusian sherry is produced. * Aragon Lies in the northeast of Spain, its northern frontier touching the Pyrenees. From the verdant valleys surrounding the Ebro to the rocky terrains and permanent glaciers near the Pyrenees, Aragons variety of climates produces very different wines. For example, Cava DO. Sherry Sherry is a fortified wine (15-20% alcohol) from Spain. It comes in a range of styles from bone dry to lusciously sweet. It is primarily made from the grapes: Palomino, Pedro Ximenez and Moscatel, depending on the style. Sherry comes from the region of Andalucia in southeastern Spain. It comes from 3 towns: Jerez de la Frontera, El Puerto de Santa Maria and Sanlucar de Barrameda. These 3 towns make up what is known as the â€Å"Sherry Triangle†. Sherry styled wine is also produced in Montilla-Moriles in the southern part of the province of Cordoba, from the Pedro Ximenez grape. * Styles of Sherry Fino: served chilled, bone dry, pale and nutty in flavor great with olives, jamon amp; seafood Manzanilla: served chilled, an especially light stlye of Fino from Sanlucar de Barrameda Amontillado: served chilled, amber in color with an intense nutty, toasty flavor Oloroso: dark, savory and rich, pairs well with dry fruits, game, red meats and cheese Palo Cortado: the rarest of sherries, has the richness of oloroso with the crispness of an amontillado Cream: a blend of dry and sweet sherries, on the sweeter side, pairs with desserts and cheese Moscatel amp; Pedro Ximenez (or PX): dark and sweet, great with sweets and strong cheese Cava Cava is the famous Spanish sparkling wine made from native grape varieties and should not be regarded as cheap Champagne. Only two wines in Spain are not legally required to carry the words DO on the label and Cava is the first, the other being Sherry. Not really a region, Cava is a unique category on its own. While 95 % of Cava wine is grown in the vineyards in and around Penedes, sparkling wine has been produced for decades in other areas such as such as Valencia, La Rioja and Aragon. Wine Tourism in Spain Spains distinct wine regions have the geologic features, a microclimate and soil composition that separate it from neighboring areas. That gives travelers the opportunity to choose from guided package tours to self-guided tours throughout the different wine regions. The guided packaged tours typically include transportation, winery visit, meals, accommodations and sometimes sightseeing. Travelers can also enjoy private wine tastings, urban walking tours, two gourmet meals per day and accommodation options ranging from luxury hotels to country inns. These wineries require advance booking for package deals that include a tour, wine tasting and a meal or accommodation. As of 2011, entrance fees to Spanish wineries average around 6 to 8 â‚ ¬. At most wineries, this cost includes both a tour and wine tasting. Some wineries also offer traditional food along with the wine for a few additional euros. Conclusion The upshot of all this is that we gave you a very brief introduction to Spain’s wine history, its wine regions, classification systems and special wines. Although none of this information was deeply analyzed in this report, they gave a significant amount of knowledge and ultimately introduced you to the Spanish wines and their production history. Recommendations These findings challenged me to taste some Spanish wines. After an enthusiastic research and some professional recommendations, I was able to choose the following wines: * Rioja Gran Reserva 2004 Marques de Caceres A blend of a 15% mix of Graciano and Garnacha Tinta and 85% Tempranillo, this wine is only made in excellent or very good vintages. It undergoes nearly two-and-a-half years of ageing in highest quality oak barrels, followed by further ageing in bottle before release. Dark red colour with intense bouquet of fruits that open out with a very refined oak in the background.

Involvement of Auditing Enhancement †Free Samples to Students

Question: Discuss about the Involvement of Auditing Enhancement. Answer: Introduction The exposure drafts are considered in this case which simply illustrates the new accounting standards which are depicted to be opened for the public comments and also the enhancement of the study is being made by showing the appropriate setting of the organisation. The settings of the organisation are made on the IASB, AASB and the FASB standards that are made for showing the exposure processes. As per the article" Auditing the Auditors," the reputation of the KPMG is being shown with firing the five partners of the company on the basis of the audit made. This is depicted as the unethical conduct which had been made to the five partners(Board, 2017). As per the policies and the practices continued by the firm, the Auditor is showing the involvement of the auditing enhancement by showing the mitigation of the factors regarding the governing bodies and also the auditors are a part responsible for the unethical step taken by the company. The step which is being illustrated as the form of the strategic and also the consideration is being depicted by showing the enhancement of the structure. The integrity of the unethical conduct itself shows the inappropriate work which is also explained as the part of the study and also the integrity of the unethical conduct affects the auditing process by firing the employees from the organization(Alexander, Nobes, Ullathorne, 2016). This wil l lead to the unethical conduct which is being made by the compliance of the auditing rules and the regulations. The inappropriate conduct is being shown by depicting the study, and also it is identified to be showing the negative impact on the KPMG Company. The reputation of the company KPMG which is one of the Big Four bookkeeping organizations, took another hit for the current week, when it terminated five partners, including the leader of the audit practice in the United States, for the "deceptive conduct." The firings went ahead top of existing inquiries regarding the company's arrangements and practices: KPMG has for quite a long time been the evaluator of embarrassment scarred Wells Fargo and was the long-lasting reviewer of issue tormented FIFA, the world soccer administering body(Appannaiah, Reddy, Putty, 2010). After a seemingly endless amount of time, KPMG examiners saw no wickedness in either organization. The most recent rupture extends questions about KPMG and, all the while brings up principal issues about the honesty of all open organization reviews. The accomplices and one KPMG representative were terminated on the grounds that they neglected to provide details regarding leaked information they had got about assessments arranged by the regulator of the firms, the Public Company Accounting Oversight Board, which was built up after the accounting scandals at the Enron(Beechy, Conrod, 2008). The regulators analyze a choice of a complete audit of the accounting firm. The fact of the matter is to gauge consistence with the auditing rules, and in that way give financial specialists a benchmark for evaluating the nature of a firm's audits. Thus, the leaked data, which originated from a representative at the regulator who no longer works there, empowered the accomplices to know ahead of time which reviews, would be assessed. Progress ahead of time would allow them to ensure that any focu sed on reviews were squeaky clean. The moral issues that arises in accounting at the individual representative level is the misappropriation of the financial assets(Britton, Waterston, 2013). The misappropriation of the assets is referred to the inappropriate utilization of the assets that affects the operations of the organization.Also called taking or theft, misappropriation of advantages can happen at almost any level of the organization and to about any degree. Fake money related detailing, exposure infringement are mistakes of moral. Deliberately recording the exchanges in a way that is not appropriate as perthe accounting rules is viewed as fake finance related detailing, the inability to reveal data to speculators that could change the choices about investing the resources into the organization could be viewed as false monetary announcing. Organization administrators must walk a scarcely discernible difference; it is authoritative for administration to ensure the organizatio n's restrictive information(Helbk, Lindset, McLellan, 2010). Nonetheless, if this data determines with a critical occasion, it cannot be the moral to keep this information from the speculators.The fair value representation of the financial statements is very much important for the organizations. KPMG says authorities found the leak information in late February and instantly detailed it to the controller and the Securities and Exchange Commission. KPMG likewise recognized that the leaked data "conceivably" undermined the uprightness of the administrative procedure. The contributing open needs a firm answer with reference to when the break happened and which assessments, assuming any, were influenced (Horngren, 2014). KPMG had justifiable reason motivation to dread its controller. The company's investigation comes about for 2014 and 2015 were appalling. In 2014, its lack rate was 54 percent, which implies that examiners discovered more mixed up and inconsistent reviews than great ones. In 2015, the insufficiency rate was 38 percent, which was a change, yet at the same time more awful than that of the other three major accounting firms. Obviously, the best possible reaction to dreading an awful review is to enhance execution, not surrender to the bait of undermining the test. K PMG had no real option except to terminate the accomplices and the worker. As far as concerns its, the controller now must choose the option to give people in general a full picture of what happened, why and when and which reviews might be influenced(Jones, 2013). Great reviews are the base of reasonable and straightforward financial markets. They have demonstrated slippery KPMG company is at the base of the Big Four firm, however different firms likewise have exasperatingly high insufficiency rates. The accounting boardof public company should help settle that and now it, as well, must find a way to guarantee its own particular respectability and, in this manner, the honesty of business sectors. The accounting firm KPMG has let go six workers, including the leader of its accounting department in the United States, after it had learned they were given uncalled for notices in front of arranged review investigations by its controller, the public Company Accounting Oversight Board. KPMG said that a person who had joined the firm from the Public Company Accounting Oversight Board had received personal data from a representative of the oversight board and imparted it to others at KPMG(Kieso, 2007). The fair value representation of the financial statements is very much important for the organizations. The accounting firm said it had taken in of the matter from a shriek blower in February. An examination by an outside law office discovered that these people either had uncalled for notices of the audit to be assessed by the oversight load up, which polices evaluators in the United States or knew that others had gotten such notices and had neglected to legitimately report the circumst ance in a convenient way. The accounting firm said that it had terminated six representatives in its audit practice, five of them accomplices, for violating its code of accepted rules. Those people included Scott Marcello, the leader of the United States audit practice. Punishments for violations of accounting morals rules and regulations have expanded significantly(Nobes, Parker, 2016). The enactment takes into account unforgiving violations for controlling financial records, devastating data, interfering with an examination and gives lawful insurance to whistle blowers. What's more, CEOs of the company can be held criminally for distorting their organization. On the off chance that accounting morals weren't a vital thought some time , the higher stakes given by the Sarbanes-Oxley Act had unquestionably raised the shares. The organization said on Tuesday that the Frank Casal had been designated as the vice chairman for audit department, succeeding Mr. Marcello. KPMG likewise named Jackie Daylor as a national overseeing accomplice for review quality and expert practice. The declaration is another potential hit to KPMG's reputation after inquiries have been brought up as of late concerning why it neglected to reveal illegal sales practices at the Wells Fargo, representing the worldwide body of soccer(Parrino, 2015). Elizabeth Warren, the Democrat of Massachusetts, cruelly scrutinized the firm in a letter a year ago, saying its inability to reveal shameful movement at Wells Fargo "brings up issues about the nature of your audits." The KPMG said it instantly detailed the circumstance with the public company accounting board to the oversight board and the Securities and Exchange Commission and enlisted an outside law office to explore the matter. It keeps on coordinating with controllers in the matter(Powers, Needles, 2012). This issue does not influence any of the association's review sentiments or any customer's budgetary articulations, the organization said. "KPMG has zero resilience for such deceptive conduct," Lynne Doughtie, the KPMG administrator, and CEO, said in the news. "Quality and respectability are the foundations of everything we do, and that incorporates working with the most extreme regard and respect for the administrative procedure." "KPMG is focused on the most elevated norms o f polished skill, trustworthiness, and quality, and we are devoted to the capital markets we serve," she included. "We are finding a way to guarantee that such a circumstance ought not to occur once more." The organization is an accumulation of autonomous firms in the United States and different nations working under a similar brand name. Those organizations incorporate 189,000 representatives in 152 nations. Issues in the standard The FASB Board has issued the proposed update as the significant part of the simplification inventiveness. The main objective of the standard is to determine, analyse and improve the aspects of the generally accepted accounting principles. Thus, the Board has issued the proposed Update as a feature of its simplification inventiveness. The goal of the Simplification inventiveness is to distinguish, assess, and enhance ranges of the generally accepted accounting principles (GAAP) for which the cost and multifaceted nature can be diminished while keeping up or enhancing the value of the data given to users of the financial reports (Rahman, 2015). The stakeholders have suggested the Board that the direction on identifying if obligation ought to be classified noncurrent or current in the classified balance sheet is unpredictable. Debt incorporates direction on different scope, fact and debt transactions. The alterations in this proposed Update would replace the present, certainty particul ar direction with all-encompassing, cohesive principles. The Board is expecting that the proposed changes would diminish the cost and difficulty for auditors while deciding if obligation ought to be named noncurrent or current in the financial position statement while giving more reliable and straightforward data users of the financial statement. The debt arrangement provides the lender with the right to receive the consideration and the borrower with the obligations to pay the consideration on fixed or determinable or demand dates (Scott, 2015). The changes in this proposed Update would keep on requiring an element to characterize an obligation course of action as a noncurrent liability when there has been an obligation agreement infringement if the element gets a waiver of that infringement that meets certain conditions before the financial report are issued. That classification is an exemption to the rule above, however, is like current GAAP. The special case would apply to all waivers with the exception of those that outcome in a debt restructuring or those that are represented as an obligation extinguishment, Debt Modifications, and Extinguishments. The Board likewise chose to hold and illuminate the likelihood appraisal identified with resulting covenant violations. The proposed corrections likewise would require an element to independently show in a critical position sheet liability that is delegated noncurrent accordingly. The changes in this proposed update could move characterization of certain obligation courses of action between current liabilities and non-current liabilities as contrasted and current direction (Spiceland, 2010). The current guidance would be succeeded by a rule that may vary from the existing rules that the proposed revisions would dispense with. A standout amongst the most noteworthy changes to the characterization would be for illustration, obligation that is renegotiated on a long haul premise after the asset report date. Current direction requires obligation that is renegotiated on a long haul premise to be delegated a noncurrent obligation. The revisions in this proposed Update would preclude element from considering a consequent renegotiating while deciding the order of obligation as of the accounting report date (Weil, 2017). A resulting renegotiating gives confirm about conditions that did not exist at the date of the financial report however emerged after that date. Similarly, an ensuing renegotiating of here and now obligation with the issuance of value securities will no longer influence the classification of obligation as of the accounting report date under the proposed revisions . The obligation courses of action would be classified as current liabilities. Another case of an adjustment in arrangement comes about because of obligation that contains subjective increasing subjective statements or material antagonistic change conditions. Current GAAP obliges elements to consider the probability of increasing speed of the due date while deciding noncurrent or current classification. The revisions in this proposed update would expel that likelihood evaluation. Rather, the subjective speeding up clause would affect the characterization of obligation just when it is activated. In the first set of annual and interim financial statements, an organization will apply the amendments in the proposed update on the prospective basis to the debt that exists after and at that date. The early adoption of the given amendments will be permitted. The board invites organizations and individuals to comment on all the matters in the proposed update. Detailed examination of disagreement between the commenting partners The FASB standard puts emphasize on the financial statements preparation need some changes. The balance sheet of most organizations should show separate classification of current liabilities and current assets permitting to determine the working capital. In this proposed update, the amendments are related to the separate classifications of non-current debt and current debt within the balance sheet. The organization that does not present the classified balance sheet will be not be affected by the proposed amendments. The organizations are accepting the new accounting rule introduced by the FASB standard. The organizations are not opposing the new amendment. The amendments in the proposed update will be applied to all the organization that enters into the debt arrangement (Welch, 2014). The debt arrangement provides the lender with the contractual right to receive the consideration and the borrower with the contractual obligations to pay the consideration on fixed or determinable or de mand dates. The proposed corrections likewise would require an element to independently show in a critical position sheet liability that is delegated noncurrent accordingly. The amendments are also applied to the convertible debt instruments and classified liability redeemable financial instruments. Analyzing the comment letter The proposed amendments by the FASB standard introduced principle to determine whether the debt arrangement should be classified as the non-current liability of the balance sheet. The principle is that the organization should classify the instrument as the non-current. In this proposed update, the amendments will require than the organization should classify the debt arrangement as the noncurrent liability. The comment letter of KPMG states that the company supports the objective of the board to determine, analyze and improve the GAAP areas in which the complexity and cost can be decreased while improving or maintaining the usefulness of the data and information provided to the financial statements users. The company believes that the board should explain clearly the changes in underlying the principle that has been used in GAAP. The proposal states that the board will replace the guidance with the cohesive, overarching principle. The guidance in the current GAAP is based on the cohe sive underlying principles (Burns, 2014). The principle in the current GAAP is particularly based on the current liabilities defection and informs the financial statement users whether the organization expects to use the current assets for satisfying the existing debt obligations. The board proposes to replace the principle with the one under which the classification will be based on contractual terms and conditions of debt arrangement. The organizations have to follow the accounting standards while preparing their financial statements. The comment letter of Deloitte shows that the company is supporting the efforts of the board under the simplification initiative in order to improve the aspects of the GAAP which is unnecessarily costly and complex. The proposed ASU is the efforts of the board by establishing the debt classification principles that is focused on the terms and conditions of the debt arrangement as of the data of balance sheet. The principle will introduce in the U.S GAAP a coherent and consistent set of requirements to classify debt as non-current or current. The company supports the proposal of the board to establish the principle of the debt classification which is based on the terms and conditions of the arrangement as of the balance sheet da te. It is expected that the principle would be easier to apply and explaining the existing requirements of the debt requirements in GAAP. However, the company recommends that to decrease the risk of misapplication or diversity in practice (Parker, 2007). The proposed amendments will require that organizations to classify as the current liabilities a debt arrangement that is the short term debts but it is refinanced as the long-term debts. The fair value representation of the financial statements is very much important for the organizations. Conclusion The accounting rules and regulations need to be followed by the companies. Debt incorporates direction on different scope, fact and debt transactions. The alterations in this proposed Update would replace the present, certainty particular direction with all-encompassing, cohesive principles. The financial statements provide significant information to the users of the financial statements. Thus, the board would modify the description proposes classification in the proposed ASC. The debt will be classified as the noncurrent which is to be settled more than the one year. The financial statements of the companies provide significant information to the users of the financial statements. References Alexander, D., Nobes, C., Ullathorne, A. (2016).Financial accounting. Harlow, England: Pearson. Appannaiah, H., Reddy, P., Putty, R. (2010).Financial accounting. Mumbai [India]: Himalaya Pub. House. Beechy, T., Conrod, J. (2008).Intermediate accounting. Toronto: McGraw-Hill Ryerson. Board, T. (2017).Opinion | Auditing the Auditors.Nytimes.com. Retrieved 6 May 2017, from https://www.nytimes.com/2017/04/14/opinion/auditing-the-auditors.html?rref=collection%2Ftimestopic%2FAccounting%20and%20Accountants_r=0 Britton, A., Waterston, C. (2013).Financial accounting. Harlow: Financial Times Prentice Hall. Deloitte. (2017).Cite a Website - Cite This For Me.Fasb.org. Retrieved 6 May 2017, from https://www.fasb.org/cs/BlobServer?blobkey=idblobnocache=trueblobwhere=1175834920162blobheader=application%2Fpdfblobheadername2=Content-Lengthblobheadername1=Content-Dispositionblobheadervalue2=541930blobheadervalue1=filename%3DBSCDEBT.ED.015.DELOITTE_TOUCHE_LLP.pdfblobcol=urldatablobtable=MungoBlobs Helbk, M., Lindset, S., McLellan, B. (2010).Corporate finance. Maidenhead, Berkshire: Open University Press/McGraw-Hill Education. Horngren, C. (2014).Accounting. Toronto: Pearson Canada. Jones, M. (2013).Accounting. Chichester: Wiley. Kieso, D. (2007).Intermediate accounting. New York [[u.a.]: Wiley. KPMG. (2017).Cite a Website - Cite This For Me.Fasb.org. Retrieved 6 May 2017, from https://www.fasb.org/cs/BlobServer?blobkey=idblobnocache=trueblobwhere=1175834891008blobheader=application%2Fpdfblobheadername2=Content-Lengthblobheadername1=Content-Dispositionblobheadervalue2=532431blobheadervalue1=filename%3DBSCDEBT.ED.005.KPMG_LLP.pdfblobcol=urldatablobtable=MungoBlobs Nobes, C., Parker, R. (2016).Comparative international accounting. Harlow, England: Pearson. Parrino, R. (2015).Corporate Finance. Singapore: John Wiley Sons. Powers, M., Needles, B. (2012).Financial accounting. [Mason]: South-Western, Cengage Learning. Rahman, N. (2015).Corporate Finance. North Ryde: McGraw-Hill Australia. Scott, W. (2015).Financial accounting theory. Toronto: Pearson. Spiceland, J. (2010).Intermediate accounting. Toronto, ON: McGraw-Hill Ryerson. Weil, R. (2017).Financial accounting. [Place of publication not identified]: Cengage Learning. Welch, I. (2014).Corporate finance. Los Angeles: Ivo Welch. Burns, P. (2014).Business Finance. Elsevier Science. Parker, R. (2007).Understanding company financial statements. London: Penguin.

Critique of Policies and Procedures †Free Samples to Students

Qestion: Discuss about the Critique of Policies and Procedures. Answer: Introduction An adverse drug event is any response to a particular drug that is unintended and noxious that occurs in man, at doses normally used for diagnosis, prophylaxis, therapy of a disease or for modifying physiological functions (Fokoue-Nkoutche et al. 2015). Such adverse events predict hazards that can arise due to future administration of the drug and create a warrant for prevention of that specific treatment. The two policies namely, the National Action Plan for adverse drug event prevention (U.S Department of Health and Human Services) and the Preventing adverse drug events Policy Guideline (Government of South Australia) will be compared in this report, to evaluate their effectiveness on managing adverse drug events. Preventing patient harm from adverse drug events (ADEs) or medications is regarded as a major patient safety priority across all hospitals and patient care centres. Strong evidences suggest that ADEs are preventable. Both the aforementioned policies work towards preventing adverse events that result from drug discrepancies (Carayon et al. 2014). The 2 policies emphasize on surveillance as the essential component of managing and preventing adverse drug reactions. The policies work by coordinating the existing federal surveillance data and resources to assess the rates of health burden and incidence of adverse drug events (Gladden et al. 2014). According to the policies, the public health agencies will work together in coordinating ADE surveillance efforts to progress assessment in preventing ADEs related to diabetes agent, anticoagulants and opioids in the target population. The policies state that health agencies will provide a range of opportunities to the patients that will help them assess their progress in prevention of such adverse drug events within health care delivery networks. The two polices focus on documenting the nature and type of any previously known allergies or ADEs in relevant cases. They also illustrate the appropriate documentation of medication history (Hellstrm et al. 2012). Lack of education, poor comm unication, incomplete information transfer, inadequate access to healthcare services, all contribute to ADEs.The policies focus on the role of efficient communication skills and the transfer of information during handover. Evidence from several studies suggest that good interpersonal communication skills in healthcare settings emphasize on the fact that a provision for information is sufficient as well as necessary to improve individual behavior (Sheldon and Hilaire 2015). Subsequently, all health practitioners andresearchers have moved beyond traditional information sharing practices (that were based on one-way monologue), towards more appropriate and useful ways of informationexchange(that are based on two-way dialogue). The abovementioned aspects are associated with the occurrence of adverse drug events. Moreover, another similarity lies in the sharing of healthcare information between the carer and the patients. Thus, it can be stated that the two policies are similar in various aspects. There are some differences between the two policies. While the policy formulated by the South Australia government elaborates more on communication, access to information on allergic history, reporting ADEs to Therapeutic Goods Administration (TGA) and efficient clinical handover or transfer of information (includes discharge summaries, allergy details and medical history), it does not illustrate the different management techniques or procedures that should be followed if an incident of adverse drug reaction occurs. On the other hand, the National Action Plan focuses on evidence based prevention techniques to address adverse drug events (US Department of Health and Human Services 2014). This policy formulates guidelines that provide patient-centered care, which is central to the decision-making process. The two key objectives of this policy is to identify preventable, common and measurable adverse drug events (ADEs), which result in significant cases of patient harm, and align the ef forts of federal health agencies in reducing such patient harms from specific ADEs. The policy targets three regions for preventing adverse drug reactions. These target regions are: Diabetes agents (Hypoglycemia) Anticoagulants (Bleeding) Opioids (Oversedation or Respiratory depression) While the first policy does not address evidence-based research to counter the action of adverse drug reactions, the second elaborates sharing of existing evidence-based prevention procedures across federal and non-federal health agencies or several healthcare providers and the concerned patients. The National Plan states that supporting dissemination and development of evidence-based prevention procedures prove effective in preventing ADEs. Collaboration with healthcare agencies involved in providing patient care, will help in disseminating the procedures or tools for treating patient populations at higher risk. The SA Health Guideline states that all allergy and ADE details should be documented in the medical records of patients. This also includes the use of electronic records or CPOE. Computerized provider order entry (CPOE) systems are designed in a way to replace paper based ordering system of a hospital. The users are allowed to input the entire range of orders electronically and maintain online medication administration records. The changes made to an order are reviewed by concerned health personnel. The primary steps that are focused are using basic information related to technology and addressing support capability of clinical decisions for safety. The 8-step physician workflow used by CPOE include access to the system, patient selection, data review, data entry, order confirmation, order processing, result receiving and measuring outcomes or accountability (Spaulding and Raghu 2013). Moreover, the SA health policy emphasizes on the use of several electronic systems such as HASS ED, EPAS and iPharmacy (pharmacy management system) to support the documentation of preventing ADE. It also states that these electronic systems will enhance transfer of information and decision support. Hence, it can be deduced from the above stated facts that there are significant differences in the two policies, although both of them work towards managing adverse drug event s. Evidence-based suggestion The National Action Plan is organized into seven sections. The first 4 sections of the plan outline the development and scope of the plan; they identify the surveillance resources that will help to monitor and measure the burden of ADEs, followed by description of the prevention approaches by identification of the key determinants, review of incentives and opportunities that can prevent ADEs. The following 3 sections of the action plan address the high-priority targets such as diabetes agents, anticoagulants and opioids (Voepel-Lewis et al. 2015). The most pertinent actions are highlighted in each area of evidence-based procedures, surveillance areas, incentives and research. The plan suggests that inadequate studies have been conducted in the field of ADE economic impact. Results from older data used in the plan indicate that, adverse drug reactions impose a huge financial burden on healthcare expenditures (Sultana et al. 2013). The plan utilizes evidence from several analyses and s hows that Medicare beneficiaries are more likely to acquire ADEs during hospital stays with Medicare reimbursing. Hospital readmissions due to avoidable ADEs contribute to the huge burden on the healthcare system (Zon and Ganz 2017). The National Action Plan lays stress on conservative estimates that indicated an incidence of 380,000-450,000 ADEs among hospitalized patients every year. Studies suggested that a majority of these events were attributed to opioid and anticoagulant administration, and most of these events were preventable (Chen et al. 2014). Furthermore, the action plan is considered to be more rigorous because it collected evidences from studies that were conducted in outpatient settings, which indicated that 2/3rd of hospital admissions occurred due to 4 medication classes, 3 out of which were preventable targets for ADE: insulin, oral diabetes agents like sulfonylurea and anticoagulants like warfarin. The ADE National Action Plan therefore intended to address patient harms that occurred due to prescribed medication use. It wanted to collate, identify and communicate the gaps and opportunities within the federal system and among external stakeholders. The ultimate goal of the plan was to support and strengthen healthcare providers and systems in their efforts of ensuring safe patient care with regards to ADE prevention. In addition, the plan provided insights on evidence-based practices, to maintain greater consistency in application of the practices. Public health surveillance is generally referred to as the systematic collection, evaluation and interpretation of healthcare data that is essential for the planning, implementation and assessment of public health practice. Surveillance is closely associated with the dissemination of the analyzed data to prevent and control unwanted medical discrepancies. ADE surveillance encompasses identification of the injury (loss of consciousness, hemorrhage, hypoglycemia or other abnormalities) and its attribution to excess or wrong drug exposure. There are several limitations of administrative data in review of clinical documentation. Clinical documentation based ADE surveillance utilizes different algorithmic detection methods and sampling techniques for determining drug related injuries. The National Action Plan is a better policy since it focused on the proximate factors that contributed to ADEs. Results from several studies indicated that altered pharmacokinetics, multiple medications, chronic conditions and medication mismanagement due to physical frailty and cognitive decline are important contributors of ADEs. The fact that the plan elaborated on the effect of anticoagulants in ADEs was supported by research evidences. Anticoagulants are regarded as the mainstay therapy for acute and long-term prevention of thromboembolic disorders. The primary ADE associated with anticoagulants is bleeding. Thus, a plethora of factors such as co-morbidities, age, concomitant medications like warfarin influence thrombotic and hemorrhagic risks. One important health issue identified with respect to administration of diabetic agents is hypoglycemia (Raschi et al. 2013). Hypoglycemia has been defined as abnormal low levels of blood glucose concentration that exposes a person to potential harm (American Diabetes Association 2016). The plan promoted efforts for accurate data collection and timely measurement of trends and burden related to hypoglycemic events. Furthermore, this plan also focused on the adverse reactions that occur due to prolonged opioid exposure. Evidence suggests that opioids cause a number of ADEs that are detrimental to the quality and health of patients (Minkowitz et al. 2014). These adverse reactions include over sedation, gastrointestinal disturbances such as vomiting, nausea and constipation, respiratory depression, pruritus and hormonal dysfunction. The SA Health Guideline on the other hand did not identify any key determinants of such adverse reactions. It primarily laid stress on the importance of documentation and reporting of previous or new adverse drug reactions or allergies. The policy outlined the procedures and responsibilities that are needed to be followed by health professionals to report already known or new adverse drug allergies and reactions. The main focus of this policy was on access to information regarding allergic reactions and their corresponding communication. Therefore, it can be stated that the National Action Plan is more rigorous. Focussing on differences Considering the ways by which health information technology could be used to support the goals of the Action Plan, it illustrated the role of CPOE and medical reconciliation in managing ADEs. These were identified as core measures that addressed documentation of the patient medication list. The primary benefit of CPOE over any other procedure is its proven role in reducing medication errors that usually occur due to illegible handwriting or medical order transcription that makes it difficult to interpret the orders. CPOE systems are designed in a way to mimic thepaper chart workflow (Safdari, Shahmoradi and Ilati 2012). On the other hand, medical reconciliation tries to identify what medications were being given to a patient before hospital admission and focuses on confirmation of appropriate medication orders during and post-hospitalisation (Reiner 2012). The action plan is considered more rigorous based on the prevention strategies or tools it elaborated. The plan utilised techniques of increasing accessibility of evidence based knowledge, effective coordination and communication of real-time care facilities, science-driven multidisciplinary treatment approaches and promotion of best standards within the community. Moreover, the main drawback of the SA guideline lies in the fact that it did not discuss any strategies that have proved effective in reducing ADE apart from communication and medical documentation. Conclusion Thus, it can be concluded that an adverse drug event is a form of an injury that results from wrong medical interventions related to a particular drug. Medication errors are the most common reasons for such events. Prevention of such errors is crucial to improve the quality of healthcare among patients. Administration of drugs at rates higher than acceptable doses and lack of access to medical paper records lead to such condition. The ADE Action Plan is the first step in systematic efforts taken by federal partners, to address surveillance, prevention and research of ADE targets in a coordinated fashion. The goals outlined in the plan will help in safeguarding overall patient safety and wellness in cases of adverse drug events. References American Diabetes Association, 2016. Standards of medical care in diabetes2016 abridged for primary care providers.Clinical diabetes: a publication of the American Diabetes Association,34(1), p.3. Carayon, P., Wetterneck, T.B., Rivera-Rodriguez, A.J., Hundt, A.S., Hoonakker, P., Holden, R. and Gurses, A.P., 2014. Human factors systems approach to healthcare quality and patient safety.Applied ergonomics,45(1), pp.14-25. Chen, Y.C., Fan, J.S., Chen, M.H., Hsu, T.F., Huang, H.H., Cheng, K.W., Yen, D.H.T., Huang, C.I., Chen, L.K. and Yang, C.C., 2014. Risk factors associated with adverse drug events among older adults in emergency department.European journal of internal medicine,25(1), pp.49-55. Fokoue-Nkoutche, A.B., Hassanzadeh, O., Hamedani, M.S., Sellmann, M. and Zhang, P., International Business Machines Corporation, 2015.Prediction of adverse drug events. U.S. Patent Application 14/953,590. Gladden, R.M., Vivolo-Kantor, A.M., Hamburger, M.E. and Lumpkin, C.D., 2014. Bullying surveillance among youths: Uniform definitions for public health and recommended data elements, version 1.0. Hellstrm, L.M., Bondesson, ., Hglund, P. and Eriksson, T., 2012. Errors in medication history at hospital admission: prevalence and predicting factors.BMC clinical pharmacology,12(1), p.9. Minkowitz, H.S., Gruschkus, S.K., Shah, M. and Raju, A., 2014. Adverse drug events among patients receiving postsurgical opioids in a large health system: risk factors and outcomes.American Journal of Health-System Pharmacy,71(18). Raschi, E., Piccinni, C., Poluzzi, E., Marchesini, G. and De Ponti, F., 2013. The association of pancreatitis with antidiabetic drug use: gaining insight through the FDA pharmacovigilance database.Acta diabetologica,50(4), pp.569-577. Reiner, B., 2012.Medical reconciliation, communication, and educational reporting tools. U.S. Patent Application 13/403,529. Safdari, R., Shahmoradi, L. and Ilati, S., 2012. Advantages and disadvantages of order entry system (CPOE) computerized physician and E-mail on patient safety. InTehran: The First International Conference on Electronic Health. Sheldon, L.K. and Hilaire, D.M., 2015. Development of communication skills in healthcare: Perspectives of new graduates of undergraduate nursing education.Journal of Nursing Education and Practice,5(7), p.30. Spaulding, T.J. and Raghu, T.S., 2013. Impact of CPOE usage on medication management process costs and quality outcomes.INQUIRY: The Journal of Health Care Organization, Provision, and Financing,50(3), pp.229-247. Sultana, J., Cutroneo, P. and Trifir, G., 2013. Clinical and economic burden of adverse drug reactions.Journal of pharmacology pharmacotherapeutics,4(Suppl1), p.S73. US Department of Health and Human Services, 2014. National action plan for adverse drug event prevention.Washington (DC): Author,56. Voepel-Lewis, T., Zikmund-Fisher, B., Smith, E.L., Zyzanski, S. and Tait, A.R., 2015. Opioid-related adverse drug events: Do parents recognize the signals?.The Clinical journal of pain,31(3), pp.198-205. Zon, R. and Ganz, P., 2017. Prevention Counseling and Associated Reimbursement Come Closer to Policy Reality, Part.