Did America undergo a revolution? :: American America History

Did America undergo a revolution? Before we ask the main question, (whether America underwent a revolution in the Late 18th century) we must first define what a revolution is. In the past it used to mean there was a change in the society but then after a period of time it would return to the way it was, hence the word revolution, to revolve. Now if you look it up in the dictionary it tends to mean something radically changes and then stay's that way i.e. '' Fundamental change in values, political institutions, social structure and leadership brought about by a large scale revolt.'' The totality of change in a revolution distinguishes it from coups, rebellions and wars of independence, which seek to achieve only particular changes. For a complete revolution to take place there are six stages which should be completed, though it is impossible to predict the exact course of a revolution so this is just a guideline. The first of the stages is breaking away from the past, this is the stage that takes place even before the revolutionaries can think of setting up a new order for society. This stage is the weakening of the old society or government. Now that the the old order has fallen there is an apparent period of calming down, though peoples expectations are still high, if the new order doesn't resolve the issues that caused the political upheaval in the first place then the days of moderation will be short lived, this stage is called '' The weakness of Moderates''. A revolution is like starting again with a clean plate, so there is a radical backlash against prior powers. This stage eliminates all the old order and it's sympathisers, as they are seen as evil or corrupt, shortly anyone who is suspected of sharing or longing to go back to the old ways could become a target for social cleansing. This stage is called ''wiping out the past'' for obvious reasons. The next stage is the ''temporary set back'' or ''Thermidor'', this is when a revolution tries to turn back, though these temporary retreats a re usually just pauses to regain strength. Then comes dictatorship or ''Bonapartism'', meaning that all the ideals in a revolution are ultimately betrayed by a dictator. Bonapartism is the gaining of power using military strength. The final stage is restoration, this is the loop in the stages, when everything returns to basically the way it was except under a different power. Did America undergo a revolution? :: American America History Did America undergo a revolution? Before we ask the main question, (whether America underwent a revolution in the Late 18th century) we must first define what a revolution is. In the past it used to mean there was a change in the society but then after a period of time it would return to the way it was, hence the word revolution, to revolve. Now if you look it up in the dictionary it tends to mean something radically changes and then stay's that way i.e. '' Fundamental change in values, political institutions, social structure and leadership brought about by a large scale revolt.'' The totality of change in a revolution distinguishes it from coups, rebellions and wars of independence, which seek to achieve only particular changes. For a complete revolution to take place there are six stages which should be completed, though it is impossible to predict the exact course of a revolution so this is just a guideline. The first of the stages is breaking away from the past, this is the stage that takes place even before the revolutionaries can think of setting up a new order for society. This stage is the weakening of the old society or government. Now that the the old order has fallen there is an apparent period of calming down, though peoples expectations are still high, if the new order doesn't resolve the issues that caused the political upheaval in the first place then the days of moderation will be short lived, this stage is called '' The weakness of Moderates''. A revolution is like starting again with a clean plate, so there is a radical backlash against prior powers. This stage eliminates all the old order and it's sympathisers, as they are seen as evil or corrupt, shortly anyone who is suspected of sharing or longing to go back to the old ways could become a target for social cleansing. This stage is called ''wiping out the past'' for obvious reasons. The next stage is the ''temporary set back'' or ''Thermidor'', this is when a revolution tries to turn back, though these temporary retreats a re usually just pauses to regain strength. Then comes dictatorship or ''Bonapartism'', meaning that all the ideals in a revolution are ultimately betrayed by a dictator. Bonapartism is the gaining of power using military strength. The final stage is restoration, this is the loop in the stages, when everything returns to basically the way it was except under a different power.

Professional judgment framework Essay

Background Jameson Family Farms (JFF), a family owned business, grows, processes and packages a range of fruits and vegetables, but primarily specializes in growing and selling peanuts. The company has a niche for selling their particular salted and unsalted peanuts to grocery stores and baseball stadiums in the southeastern region of the US. The product offerings have been stable over the last five years, but the company began internet sales in 2010, which increased sales by about $19 million in 2010 over 2009. The commodity business for peanuts, however, is very competitive and seven to eight major companies vie for US sales. JFF’s has annual audits for lending requirements and for family purposes. The family members are paid a modest salary. Prior to 2012, JFF management was composed mainly of closely related family members who started the business more than 30 years ago. Over the last two years, as internet sales have increased, a number of these family members have been voicing the notion of retiring from the business through either an initial public offering (IPO) or private sale of the company. In late 2011, given the age of these family members, other younger, extended family members were considered for the senior management ranks. As a result, in early 2012, the family brought in a distant cousin, Larry Marshall, to fill the role of the Chief Executive Officer (CEO). Marshall has prior experience working with and growing food commodity companies and preparing such companies for IPOs. Before joining JFF, Marshall was out of work for almost a year and, prior to that, he worked for three different companies over a five-year period. The CEO’s compensation and year-end bonus are based on yearly pretax income as well as non-monetary measures related to meeting IPO filing requirements. Marshall hired a former fellow employee as the new Chief Financial Officer (CFO), Gwen Thomas, and gave Thomas the overall responsibility for the Accounting Department and related financial reporting. Thomas, in turn, hired two individuals in the Accounting Department who worked with her and Marshall at previous companies. Thomas also has her compensation and year-end bonus based on JFF’s yearly pretax income. The audit firm, Fairly Stated, LLP, has been  auditing JFF for over 15 years. The audit partner, Robert Williams, has been on the account for five years and as the audit partner for the last three years. Williams is friends with Harvey Jameson, the patriarch of the family, but Williams does not know Larry Marshall or Gwen Thomas. The company has a new CEO, Larry Marshall, a distant family member. There is a new CFO, Gwen Thomas, who has worked with Marshall over the last five years. Two new accountants have joined the Accounting department, both worked with Thomas over the last five years. The Jameson family decided to retain the new CEO in order to position the company for either an IPO or a private sale, as a number of family members would like to be cashed out of their equity positions. Harvey Jameson has some reservations about some of the actions of Larry Marshall including the reduction in some detailed financial information provided to family members and also the tone at the top. Some of the sales representatives may be feeling pressure to increase sales. Operations The initial analytical review for the nine-month operations through September 30, 2012, with a forecast for the fourth quarter of 2012, indicates an approximate 9% increase in gross sales, which is consistent with management expectations but unusual given the competitive nature of the peanut processing and sales business. Additionally, there are decreases in the sales returns and allowances (53%); a decrease in the percentage of the cost of goods sold (1%); and a small decrease in selling, general and administrative expenses (1%). The cost of goods sold category has actually increased in amount, due to increased sales, but as a percentage of sales it is down, reflecting management’s plan to run more efficiently. Selling,  general and administrative expenses are down due to a slight reduction in head count. From a balance sheet standpoint, there has been an increase in accounts receivable (45%), and a small increase in the allowance for doubtful accounts (7%). Cash and short-term investments are down by more than $2.1 million at September 30, 2012, compared to December 31, 2011. The cash flow statement reflects the increase in accounts receivable, an increase in inventory as well as an investment of $3.0 million in new machinery. Net borrowings under the long-term debt arrangement have increased by $530,000. JFF was recently in the unusual position of being overdrawn in its main operating checking account. This may be due in part to the increase in accounts receivable and the purchases of the new machinery. Determination of materiality In 2011, it was determined that the amount considered to be a material misstatement for financial reporting purposes was equal to or exceeded 2% of net income, or $25,000. With the increased size of operations for 2012, the amount considered to be a material misstatement for financial reporting purposes will still be 2%, but the amount will be $50,000 based on the forecasted results of operations for the year. The 2% amount is still considered appropriate for JFF as the family likes to be aware of all larger items that can impact the operations of the company and, accordingly, we believe this is an appropriate percentage to use. Follow-up actions The audit team determined, as a result of this meeting, to do the following: 1. Obtain more financial information and analytical data to evaluate the operations of JFF through discussions with Larry Marshall and Robert Williams, especially the data related to new sales, cost of goods sold expenses, S,G and A expenses and the customer credit extension and collection procedures, as well as the reasons for the reduction in the cash and short-term investment position. 2. Complete the analytical review analysis (draft attached) based on these discussions. Assess the possibility of material misstatement due to fraud as specified by AU Section 316, paragraph 19b. 3. Assess the possibility of fraud due to material misstatement based on the identification of risk factors as specified by AU Section 316, paragraph 19c and those identified in paragraph 85 of the  appendix. 4. Obtain a better level of understanding of the extent of control testing performed by internal audit that could impact the extent of our procedures. Subsequent to completion of the above procedures, an additional planning meeting will be held to develop an overall risk assessment of the company as well as specific risk assessments for the various audit areas. At this meeting, a preliminary audit approach will be developed, including the extent of control testing, compliance audit procedures, substantive audit procedures and the extent of reliance on internal audit. Video 4 – Meeting between the CEO and the Audit Partner Link: http://bcove.me/72vf104b Note: to turn on closed captioning, click the CC button Required Form a group of at least five students to work as the audit team to complete Parts A and B. Your instructor will tell you whether Part C should be done individually or as a team. Part A: AU Section 316, paragraph 19b instructs auditors to perform analytical procedures when planning an audit to identify areas where auditors should be extra vigilant. Paragraph 19c requires auditors to specifically consider whether fraud risk exists. The Guidance Table on the following pages quotes AU Section 316, paragraphs 19b and 19c. Consider these paragraphs when completing Part A of this assignment. The assignment for Part A is to: Complete the â€Å"Information available† column using the information provided in this case. Complete the â€Å"Analysis† column by determining the implications of the information you document. Include in your analysis whether there is a fraud risk factor present. Review the spreadsheet containing the preliminary analytical review performed to provide inf ormation needed to complete this assignment. Part B: Complete the professional judgment framework application template (provided separately) to document your judgment about the possibility of material misstatement due to fraud. In completing the professional judgment framework application template, keep the following in mind: The application template step â€Å"Considerations to gather the facts† requires answering the question, â€Å"What is the applicable guidance?† For purposes of this case, disregard any fraud risk factors you identify for which you do not have adequate information to address. Because the applicable guidance was documented in Part A of this  assignment, it is sufficient to write â€Å"See the application guidance table† when completing the application template step of â€Å"How does the guidance apply to the issue?† Part C: Using the information you documented regarding the overarching considerations and specific considerations for each process step in the framework, prepare a final memorandum regarding your professional judgment of the possibility of material misstatement due to fraud. Be sure that you are able to address the following considerations: Is the documentation sufficient to support your judgment? Can another professional understand how you reached your conclusion (including why reasonable outcomes and possible alternatives identified were not selected)? Tool to document the judgment Overall memorandum Issue: Facts: Analysis: Judgment: AU Section 316 guidance 19b â€Å"Consider any unusual or unexpected relationships that have been identified in performing analytical procedures in planning the audit. (See paragraphs .28 through .30.) â€Å".28 Section 329, Analytical Procedures, paragraphs .04 and .06, requires that analytical procedures be performed in planning the audit with an objective of identifying the existence of unusual transactions or events, and amounts, ratios, and trends that might indicate matters that have financial statement and audit planning implications. In performing analytical procedures in planning the audit, the auditor develops expectations about plausible relationships that are reasonably expected to exist, based on the auditor’s understanding of the entity and its environment. When comparison of those expectations with recorded amounts or ratios developed from recorded amounts yields unusual or unexpected relationships, the auditor should consider those results in identifying the risks of material missta tement due to fraud. â€Å".29 In planning the audit, the auditor also should perform analytical procedures relating to revenue with the objective of identifying unusual or unexpected relationships involving revenue accounts that may indicate a material misstatement due to  fraudulent financial reporting. An example of such an analytical procedure that addresses this objective is a comparison of sales volume, as determined from recorded revenue amounts, with production capacity. An excess of sales volume over production capacity may be indicative of recording fictitious sales. As another example, a trend analysis of revenues by month and sales returns by month during and shortly after the reporting period may indicate the existence of undisclosed side agreements with customers to return goods that would preclude revenue recognition. â€Å".30 Analytical procedures performed during planning may be helpful in identifying the risks of material misstatement due to fraud. However, because such analytical procedures generally use data aggregated at a high level, the results of those analytical procedures provide only a broad initial indication about whether a material misstatement of the financial statements may exist. Accordingly, the results of analytical procedures performed during planning should be considered along with other information gathered by the auditor in identifying the risks of material misstatement due to fraud.† Information available Analysis AU Section 316 guidance â€Å"19c Consider whether one or more fraud risk factors exist. (See paragraphs .31 through .33, and the Appendix [paragraph .85].) â€Å".31 Because fraud is usually concealed, material misstatements due to fraud are difficult to detect. Nevertheless, the auditor may identify events or conditions that indicate incentives/pressures to perpetrate fraud, opportunities to carry out the fraud, or attitudes/rationalizations to justify a fraudulent action. Such events or conditions are referred to as â€Å"fraud risk factors.† Fraud risk factors do not necessarily indicate the existence of fraud; however, they often are present in circumstances where fraud exists. â€Å".32 When obtaining information about the entity and its environment, the auditor should consider whether the information indicates that one or more fraud risk factors are present. The auditor should use professional judgment in determining whether a risk factor is present and should be considered in identifying a nd assessing the risks of material misstatement due to fraud. â€Å".33 Examples of fraud risk factors related to fraudulent financial reporting and misappropriation of assets are presented in the Appendix [paragraph .85]. These illustrative risk factors are classified based on the three conditions generally present when fraud exists: incentive/pressure to perpetrate fraud, an opportunity to carry out the fraud, and attitude/rationalization to justify the fraudulent action. Although the risk factors cover a broad range of situations, they are only examples and, accordingly, the auditor may wish to consider additional or different risk factors. Not all of these examples are relevant in all circumstances, and some may be of greater or lesser significance in entities of different size or with different ownership characteristics or circumstances. Also, the order of the examples of risk factors provided is not intended to reflect their relative importance or frequency of occurrence.† AU Section 316 guidance – Appendix paragraph 85 Information Analysis Incentives/Pressures a. Financial stability or profitability is threatened by economic, industry or entity operating conditions, such as (or as indicated by): High degree of competition or market saturation, accompanied by declining margins. There is a very high level of competition and market saturation. A cause for this is the increase in foreign companies that are coming into the market. This is causing U.S. companies to streamline their operations. With the increased competition JFF is being forced, along with other U.S. companies to streamline efforts. This may have affect on health and safety concerns down the road. The pressure to increase efficiency and profitability is very high. High vulnerability to rapid changes, such as changes in technology, product obsolescence or interest rates. There have been a lot of changes in operations this past year at JFF. Some of the rapid changes in 2012 include year-end bonus incentive plan, decreased head-count in SGA, new employees in accounting department, decreased profitability of local investments, shortened exchange rate, credit review standards for new customers, and management. These changes have seemed to have important roles in 2012. Year-end Bonus Incentive plan has increased net sales 10% from 2011 to 2012. May increase the amount of pressure placed on sales department. Decreased head count in SGA has caused for the internal auditors to be understaffed and may result in compliance issues. New Employees in the accounting department may cause a increase in misstatements due to unfamiliarity. The decreased profitability of investments is causing a loss that have decreased invest in cash flows. The decreased return/exchange window from 14-days to 5-days will decrease the chances of the firms returns and will allow for a decrease percentage of allowance for returns The increased credit review standards for new customers will help decrease the chance of uncollectable amounts and ultimately decrease accounts receivable. Management changes may cause a increase in chance of error and bad judgment due to the inexperience management has with this company. Significant declines in customer demand and increasing business failures in either the industry or overall economy. Operating losses, making the threat of bankruptcy, foreclosure or hostile takeover imminent. Recurring negative cash flows from operations and an inability to generate cash flows from operations while reporting earnings and earnings growth. Rapid growth or unusual profitability, especially compared to that of other companies in the same industry. New accounting, statutory or regulatory requirements. b. Excessive pressure exists for management to meet the requirements or expectations of third parties due to the following: Profitability or trend level expectations of investment analysts, institutional investors, significant creditors or other external parties (particularly expectations that are unduly aggressive or unrealistic), including expectations created by management in, for example, overly optimistic press releases or annual report messages. Need to obtain additional debt or equity financing to stay competitive —  including financing of major research and development or capital expenditures. Marginal ability to meet exchange listing requirements or debt repayment or other debt covenant requirements. Perceived or real adverse effects of reporting poor financial results on significant pending transactions, such as business combinations or contract awards. c. Information available indicates that management’s or those charged with governance’s personal financial situation is threatened by the entity’s financial performance arising from the following: Significant financial interests in the entity. Significant portions of their compensation (for example, bonuses, stock options and earn-out arrangements) being contingent upon achieving aggressive targets for stock price, operating results, financial position or cash flow. Personal guarantees of debts of the entity d. There is excessive pressure on management or operating personnel to meet financial targets set up by those charged with governance or management, including sales or profitability incentive goals. Opportunities a. The nature of the industry or the entity’s operations provides opportunities to engage in fraudulent financial reporting that can arise from the following: Significant related-party transactions not in the ordinary course of business or with related entities not audited or audited by another firm Information not available A strong financial presence or ability to dominate a certain industry sector that allows the entity to dictate terms or conditions to suppliers or  customers that may result in inappropriate or non-arm’s-length transactions. None They were targeting customers where they haven’t done much business in the past, such as public facilities, movie theaters and other types of retail facilities. Assets, liabilities, revenues or expenses based on significant estimates that involve subjective judgments or uncertainties that are difficult to corroborate. No. The overall result is that as a percentage of net sales, their gross profit has gone from about 15% to about 16% or maybe a little more in 2012. Significant, unusual or highly complex transactions, especially those close to period-end that pose difficult â€Å"substance over form† questions. Information not available Significant operations located or conducted across international borders in jurisdictions where differing business environments and cultures exist. The information did not mention operations conducted across international borders. They may not consider conduct across international right now. Significant bank accounts or subsidiary or branch operations in tax-haven jurisdictions for which there appears to be no clear business justification. No. The company got a call from the bank saying they were over drawn in the main operational account Since ample amounts of money are held in the reserve account the bank authorized the checks they issued b. There is ineffective monitoring of management as a result of the following: Domination of management by a single person or small group (in a non-owner-managed business) without compensating controls. Larry and Gwen have worked together for about five years and have known each other for about eight years. They are familiar with each other. They may move from company to company together. Ineffective oversight over the financial reporting process and internal control by those charged with governance. The internal financial information not as detailed as normal. Thomas claims it is easier for the family members to concentrate on the big picture. c. There is a complex or unstable organizational structure, as evidenced by the following: Difficulty in determining the organization or individuals that  have controlling interest in the entity. No Overly complex organizational structure involving unusual legal entities or managerial lines of authority. No High turnover of senior management, counsel or board members. No. However, Gwen brought two accountants who worked for Gwen for about five years and they make everything flow smoothly. The bonuses are determined by senior management based on the individual sales representative’s increase in sales and a number of other factors such as teamwork and customer feedback. d. Internal control components are deficient as a result of the following: Inadequate monitoring of controls, including automated controls and controls over interim financial reporting (where external reporting is required). The internal financial information was not as detailed as normal. Thomas and new accountants have revised the internal financial information, they distribute to present operations at a much higher level with not so much detailed financial information High turnover rates or employment of ineffective accounting, internal audit, or information technology staff. The company focused more on internet sales. They also reduce some leased office space they had. Improvements in certain operating techniques that would reduce costs, such as electricity management. Ineffective accounting and information systems, including situations involving significant deficiencies or material weaknesses in internal control. Not as detailed as normal. Thomas and new accountants have revised the internal financial information, they distribute to present operations at a much higher level with not so much detailed financial information. Thomas claims it is easier for the family members to concentrate on the big picture. In some respects it is true that very detailed financial information can lead to focusing on the little things rather than looking at the bigger picture. Attitudes/rationalizations Risk factors reflective of attitudes/rationalizations by those charged with governance, management or employees that allow them to engage in and/or justify fraudulent financial reporting may not be susceptible to observation by the auditor. Nevertheless, the auditor who becomes aware of the existence  of such information should consider it in identifying the risks of material misstatement arising from fraudulent financial reporting. For example, auditors may become aware of the following information that may indicate a risk factor: a. Ineffective communication, implementation, support or enforcement of the entity’s values or ethical standards by management or the communication of inappropriate values or ethical standards b. Non-financial management’s excessive participation in or preoccupation with the selection of accounting principles or the determination of significant estimates c. Known history of violations of securities laws or other laws and regulations, or claims against the entity, its senior management or board members alleging fraud or violations of laws and regulations d. Excessive interest by management in maintaining or increasing the entity’s stock price or earnings trend e. A practice by management of committing to analysts, creditors and other third parties to achieve aggressive or unrealistic forecasts f. Management failing to correct known significant deficiencies or material weaknesses in internal control on a timely basis g. An interest by management in employing inappropriate means to minimize reported earnings for tax-motivated reasons h. Recurring attempts by management to justify marginal or inappropriate accounting on the basis of materiality i. The relationship between management and the current or predecessor auditor is strained, as exhibited by the following: a. Frequent disputes with the current or predecessor auditor on accounting, auditing or reporting matters b. Unreasonable demands on the auditor, such as unreasonable time constraints regarding the completion of the audit or the issuance of the  auditor’s report c. Formal or informal restrictions on the auditor that inappropriately limit access to people or information or the ability to communicate effectively with those charged with governance d. Domineering management behavior in dealing with the auditor, especially involving attempts to influence the scope of the auditor’s work or the selection or continuance of personnel assigned to or consulted on the audit engagement.

Nature Vs Nurture Nature V. Nurture - 2249 Words

Nature v. Nurture is the long lasting debate about whether people inherit their personality traits from their parents or if they are developed through their environment. Neither position has been proven because it is hard to find solid, irrefutable, scientific evidence to support either one. Nature v. Nurture can deal with many aspects of a person’s personality, such as intelligence and how a person was able to be as smart as they are. Intelligence is something that can be inherited, just as people inherited their physical characteristics. However, some feel that children are raised to be intelligent, and that kids cannot inherit something that is not visible or tangible. Maternal twins are a good study of Nature v. Nurture, because†¦show more content†¦The twins, who were separated, could be very similar in the way that they dress, carry themselves, act, and most importantly, how they value education. Those personal traits would suggest that it was in their nat ure to carry themselves in a certain way. In other words, they inherited certain personality traits form their parents. In contrast, the twins could be completely different. They could dress differently, be on completely unrelated levels of success and intelligence, and behave differently. Those traits would suggest that they were raised, or nurtured, to act a different way. The result of having different parents could force the twins to have different values and consequently, have different standards of education. There are times that being a twin is not always a good thing. At times, twins are put at a disadvantage because of their shared traits. Results from multiple studies on twins, show that not only do they share physical characteristics, but they also share many mental characteristics also. The heritability of language development has been found in 24-month-old twins. Many twins show symptoms of late language emergence (LLE) after 24 months, with scores that were l ower than the average for single born children (Bontempo, Gayan, Rice, Taylor, Zubrick). Twins could be put at a disadvantage when they are young because they are

Physician Assisted Suicide And Euthanasia - 1707 Words

Physician-assisted suicide or PAS are deaths caused by a lethal dose of drug, such as barbiturate, that is prescribed by a physician. The physician does not administer the drug; instead, the patient is responsible for getting the prescribed drug in the pharmacy and taking the medication to end his or her life. This alternative option applies to patients who can make informed decision, suffer from an incurable illness, and experience intolerable symptoms (Canadian Virtual Hospice, 2015)).[Extra bracket] Through the years, many activists, particularly those with terminal illness, fought to legalize physician-assisted suicide in Canada. Among these people include: Sue Rodriguez, Gloria Taylor, and Gillian Bennett (CBC News, 2015). [I don’t think this helps your paper to list peoples names, not necessary] Sue Rodriguez, diagnosed with Amyotorphic Lateral Sclerosis or Lou Gehrig’s disease, brought the right to die campaign center stage in 1992. Now, twenty-one years after he r death, the Supreme Court of Canada made physician-assisted suicide legal by February 6, 2016 (Dying With Dignity Canada, n.d.). Despite the move toward legalization, however, the debate on this issue rages on among many Canadians. Some people are in favor of the change to protect the patient’s constitutional rights and autonomy, save healthcare dollars, and take away the guilt of a dying patient becoming a burden to their family, friends and healthcare professionals. Although these are reasonable arguments,Show MoreRelatedEuthanasia And Physician Assisted Suicide865 Words   |  4 Pagessubject for people; add in the idea of assisted suicides and there’s an uproar in society. Euthanasia or physician assisted suicide is a very controversial topic in our society today. 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Taking a Look at Dementia - 1237 Words

People with Dementia suffer with the mental inability to function daily in their life. It is not a specific disease but is a term that includes a range of symptoms that includes the loss of memory and cognitive skills that are severe enough to impair a person’s ability to function in everyday life. Alzheimer’s disease is one type of dementia. (What is Dementia) Alzheimer’s Disease (AD) is the most common type of dementia. Symptoms of AD include loss of memory, inability to tell what time of day it is, not remembering where they are, forgetting where they place items, poor judgment, and mood swings. These symptoms can be so severe that they are unable to function in daily activities and they become dependent on others to take care of them. Symptoms of AD generally start at age 60. (Alzheimers Disease Fact Sheet) Linda has met and discussed her concern for her mother, Catherine. She has disclosed her concern for her mother living unassisted in the family home. Catherine has agreed to counseling is presented as a â€Å"well-maintained, self-sufficient, proud individual.† She does not want to be a burden to her family and enjoys living alone. After several sessions, Catherine seems to look forward to her weekly sessions and a trusting relationship has been developed. As weeks go by she shares her periodic lapse in memory and her forgetting to do things. She shares that she often forgets to turn off appliances as well as forgetting to turn off cooking facilities. SheShow MoreRelatedTaking a Look at Dementia1005 Words   |  4 PagesDementia is a broad term that encompasses a variety of different diseases and syndromes(The dementia timebomb, 2013). About 38 million in the united states and 820,000 in the United Kingdom are diagnosed with one of the over 100 types of dementia. It is also and aged related condition, so most people inflicted with it are older rather than younger. A person can have multiple forms of dementia or a disease such as alzheimers diseases that involves dementia symptoms. Symptoms of dementia include:Read MoreTaking a Look at Dementia559 Words   |  2 Pagesthe 19th century, dementia was a much broader clinical concept. It included mental illness and any type of psychosocial incapacity, including conditions that could be reversed.[74] Dementia at this time simply referred to anyone who had lost the ability to reason, and was applied equally to psychosis of mental illness, organic diseases like syphilis that destroy the brain, and to the dementia associated with old age, which was attributed to hardening of the arteries. Dementia has been referredRead MoreThe Chronic Neurological Disease : Alzheimer s Disease1649 Words   |  7 Pagessome blood work and a few brain imaging sessions to rule out other causes of dementia. Alzheimer’s disease is a disease that so far has no cure, but there are many treatments and remedies to help with this type of dementia. The progression of Alzheimer’s disease continues to become more severe, and additional cells die causing the symptoms to weaken. Alzheimer’s disease is one of the many types of dementia, as well as the most common. The disease affects about 5.5 million people in theRead MoreAssignment 371 Dementia Essay examples924 Words   |  4 Pagesforms of dementia can affect the way an individual communicates. All forms of dementia can affect the way a person communicates, so in time they may have to find different ways of expressing themselves and their feelings. As a carer your non-verbal communication will become important, your body language, facial expressions, gestures, eye contact and tone of voice will have to be taken into account when you are communicating with a sufferer. In the early stages of some forms of dementia people mayRead MoreHealth Promotion Essay1688 Words   |  7 Pagesï » ¿DEMENTIA The purpose of this essay is to look at dementia in details and get a clear understanding of the level at which this condition affects the society and how it raises public health concern. According to the NHS Choices (2010), Dementia is said to be a condition that carries a group of related symptoms, associated with an ongoing decline in the performance of the brain and its abilities. This condition affects the individual’s memory, thinking, language, and understanding together with judgmentRead MoreRights And Choices Of An Individual With Dementia917 Words   |  4 PagesKey legislation that relates to the fulfilment of rights and choices and also minimises the risk of harm to an individual with dementia is: * Human Rights Act 1998 * Mental Capacity Act 2005 * Adults with Incapacity (Scotland) Act 2000 * Deprivation of Liberty safeguards (DOLS) * Mental Health Act 2007 * The Disability Discrimination Act 1995 * Safeguarding Vulnerable Groups Act 2006 * Carers (Equal opportunities) Act 2004 This legislation is there to protect individuals fromRead MoreA Look At Non Alzheimer s Disease1684 Words   |  7 PagesA Look At Non-Alzheimer’s Disease Dementias By Katie Bergstrom, PA-S ABSTRACT: The most common tendency in assessing patients who display signs of dementia is to evaluate them for Alzheimer’s Disease. This means that Vascular Dementia, Dementia with Lewy Bodies, and Parkinson’s Disease Dementia are conversely overlooked as possible diagnoses. Special attention to clinical presentation and the use of diagnostic tests (such as the MRI) and assessment scales (like the Mini Mental State Exam) aid inRead MoreDementia: Cerebrum and High Blood Pressure953 Words   |  4 PagesDEMENTIA AWARNESS 1.Understand what dementia is 1.1 Explain what is meant by the term dementia A syndrome due to disease of the brain, usually of a chronic progressive nature in which there are multiple disturbances of higher cognitive function. These include impairment of memory, thinking and orientation, learning ability, language and judgement. 1.2 Describe the key functions of the brain that are affected by dementia The key functions of the brain that are affected by dementia are the temporalRead MoreNutritional Requirements of Individuals with Dementia Essay1169 Words   |  5 PagesUnderstand and meet the nutritional requirements of individuals with dementia. Outcome 1 1) describe how cognitive, functional and emotional changes with dementia can affect eating, drinking and nutrition. Cognitive behaviour is dysfunctional emotions and behaviours caused by damage in brain affecting part of the brain responsible for memory and all that we learn from birth- how to talk, eat etc. This means that person with dementia can forget how important it is to eat and drink. They also mayRead MoreThe Ethics Of Non Voluntary Active Euthanasia1050 Words   |  5 Pagesand active, such as on a patient with dementia, the ethical decision comes into play if there are episodes of clarity and the patient has or has not mentioned what they want to do at the end of life situations. Principles of deontology suggest duty and obligation. A medical professional in such situations have an obligation to fulfill the patient s wishes. The nature of their obligation does not sway based on what they personally think. Patients with dementia have some moments of clarity, but because

Petroleum Retail Market Retail Industries

Question: Critically discuss the implications of recent trends and changes within the supply chain of the UK petroleum retail market. Answer: Introduction A brief research showed that the UK market for petroleum as well as liquid fuel experienced an effective change regarding the supply and demand of oil and gas. The oil industry in UK contains the general procedure of refining, exploration, transportation, extraction and marketing the products of petroleum. Gasoline or petrol and fuel oil are the biggest volume products of the oil industry. Petroleum oil is a raw material which contains numerous chemical products. The chemical products include solvents, pharmaceuticals, fertilizers, plastic and pesticides. The UK industry is divided into three fundamental components such as downstream, midstream and upstream. The operation of midstream is commonly included in the category of downstream. The demand for petroleum and its products has been increasing in such countries which are developed. The countries are China, India as well as Middle East countries. Countries such as the United Kingdom have shown a high potential for the development g as and oil industries. These developments have led to the improvement in gas and oil sectors based on its efficiency. It has also impacted the rise of prices. As a result, the United Kingdom and US reassessed strong inclinations in the UK market of liquid and fuels. The government of United Kingdom provides a massive public support to the companies of petroleum with significant breaks in taxes at every virtual stage of oil extraction and exploration. The cost of drilling equipment and oilfield leases are also included. In the United Kingdom, the National Petroleum Council evaluates the demand for gas and oil supply. Analysis of the factors affecting the current gas and oil industry in UK The primary factors that impact the current structure and size of the new gas and oil retail sectors are the demand and supply of worlds energy, unconventional resources, the requirement of technology, and the constraints that meet the need of energy and access to resources (Hilyard, 2012). The description of each of these factors are listed below: The demand and supply of worlds energy The energy of the world are the primary resources for these industries. The resources are oil and natural gas. According to the National Petroleum Council, the international demand in UK for oil in the year 2000 was seventy-six million barrels per day (Inkpen and Moffett, 2011). The production of oil is currently eight six million barrels per day which are equivalent to 31.4 billion barrels per year. Since petroleum contains hydrocarbons, so NPC or National Petroleum Council predicted that the hydrocarbon fuels can still make up eighty percent of the sources of energy by 2030. Based on the natural gas, the situation is more optimistic than oil industries. Internationally, the production of natural gas in 2000 was two hundred and forty-three billion cubic feet per day. NPC projected that the demand for natural gas would increase to 356-581 billion cubic feet per day by 2030 (Energy policies of IEA countries, 2012). Most of the natural gas are used to generate electricity and heat in E urope, Russia and North America and hence satisfying the customers (Economic review, 2009). Unconventional resources Unconventional resources are reservoirs producing gas and oil at very low flow rates due to geologic complexity, high fluid viscosity and low permeability (Markowski, 2012). It includes resources triangle which is a concept used by Masters to find a large gas field. Figure 1 Figure 1 represents a resource triangle. When someone goes deeper, the reservoirs are low grade. It means that the permeability of reservoir is decreasing (Linn, 2014). However, low permeability reservoirs are much larger than high-quality reservoirs. High-quality reservoirs need to be improved technology, and therefore, prices get increased. Requirement of technology Technologies are required for the improvement of unconventional gas and oil and the reservoirs. The techniques include reservoir engineering, drilling, well stimulation, completion methods and formation evaluation. The technology must deal with the getting more gas and oil out of the reservoir and thereby reduce the cost of drilling. Better technologies based on the electronics and materials can withstand high temperature and high pressure. As a result, drilling methods can be improved thereby increasing the gas and oil supply(Van, 2010). Technology for unconventional gas includes hydraulic fracture fluids which are among the most important technology of all. It requires challenging operators in unconventional gas tanks. Formulation of polymer gel are utilized for creating the crack as well as carry the propping agents. The constraints that meet the demand of energy The limitations are environmental, technological, manpower and capital constraints. Based on environmental constraints, NPC stated that the use of hydrocarbon fuels need development in technology as well as the regulatory and legal framework. The issues based on the emission of carbon dioxide must be resolved. It is very crucial to develop the technology, so the National Petroleum Council suggest UK governments and UK industry to put money on technical development(Hilyard, 2012). The NPC also recommends the UK government should recruit young engineers who are willing to work in these fields. The changes should be made to tax laws for allowing the retired people. Based on technological constraints, research says that the governments and the industry in oil-producing countries should put more money into the development as well as research. Access to resources In many areas such as North America, the gas and oil deposit are restricted due to environmental concerns. The National Petroleum Council recommends the UK governments to conduct regional and national resources and market assessments for identifying opportunities. As a result, the supply of gas, coal and oil will increase in United Kingdom. The continuation method to create technologies by the industry must be progressed for the development of friendly environment of high potential areas. It is developed both offshore and onshore. It is recommended that public must learn about energy, its application and its benefits. The impact of the increase in price of oil in UK The increase in the price of oil impact globally. The increase in the price of petroleum oil will lead to the decrease of discretionary spending of lifestyle in UK(Powers, 2013). The increase in the price of the gas will lead shoppers to drive less. Researchers concluded that the volume of gas and oil production was directly tied to the price of it. As stated by Marin Software, the searches based on online shopping increased dramatically along with the growth in gas price. However, the automobile industries in UK have reported increasing the price of gas and the necessities for the reduction of dependence on oil by manufacturing more fuel-efficient and smaller cars. The customers have supported this revolution in automobile industries in UK. Also, small vehicles presently account for around a quarter of all United Kingdom auto sales(Herkenhoff, 2013). The increase in the price of gas leads to the increase in public transportation ridership. For example, a public train like the Rider on Rail Runner of New Mexico provides facility between Albuquerque and Santa Fe grew by fourteen percent for the same month. Evaluation of the potential of technical change in next decade The increase in prices from gas and oil and the development of technology cannot stay constant. It means that the technology needs to change so as to reduce the cost of oil production. It may lead to the reduction of the cost of gas and oil. Thus, it will remove the problems faced by normal people during the purchase of oil(Delloitte, 2012). The technical change needs some evaluation and calculations to determine that whether the modification can result in some benefits or not. First of all, the cost needs to be evaluated. After that, evaluation of low-carbon and energy supply technologies needs to be done. In numerous respects, 2020 could prove to be a crisis in the evolution of energy system (Sheng and Chen, 2014). By 2050, the overall population of the world will rise by more than two billion people. The OECD countries will be a progressively minor energy players in the world in production, demand and trade, but nevertheless remain significant as a supplier of technology (Smead, 2 015). Consumption of primary-energy fuel for electricity and heat production in 2030 (EJ/YR) Increase in demand of new power from 2002 to 2030 (TWh) The demand of final electricity in 2030 (TWh/YR) Consumption of primary-energy fuel for electricity in 2030 (EJ/YR) Total emission from electricity in 2030 (GtCO2-Eq/YR) OECD 118.6 4,488 14,244 115.4 5.98 EIT 29.3 983 2,468 22.1 1.17 Non-OECD 128.5 10,111 14,944 125.3 8.62 World 276.4 15,582 31,656 262.8 15.77 The above table represents a baseline data from the World Energy Outlook 2004. This chart describes the mitigation potentials and the cost for the primary supply of energy based on technology (Kondratov, 2015). The generation of final electricity was based on the electrical proficiencies calculated from the data of 2002. It includes a correction for the share of final heat in the total consumption of final energy. These technologies are quantified and compared with the assumptions of 2030. This analysis determines the mitigation potentials at a high end of the range of every technology by 2030 (Smead, 2015). It expects every innovation or technology will be executed as much as financially and, in fact, possible and yet it is restricted by the down to earth requirements of stock turnover, preparing of authority skill, the rate of expansion of producing limit and so on. The presumptions utilized are contrasted, and different examinations reported in the writing. Each and every innovati on will be obliged by what will be going on somewhere else in the energy supply area. They could never achieve this total greatest potential all in all. Therefore, these definite possibilities can't be explicitly included to get an anticipated genuine potential (Duncan, 2015). Innovative technologies in UK are set to develop and innovative technologies. It will be built for sustaining production and facilitate trade mainly in gas and oil industries. Public energy industries are likely to be transferred to many countries. As a result, there will be more completion in the international energy market. The changeover of the worlds energy segment based on gas and oil industry could well increase in speed over the period 2020 to 2050 (Andrews and Playfoot, 2014). The type of energy structure will develop and it will be shaped by a multitude of constraints and opportunities. For example, numerous end-use devices like industrial processes, cars, heating systems, infrastructure and parts of the building stock will get started to be replaced by innovative technologies. By 2050, all vitality innovations or technologies like gadgets will have been supplanted at any rate once (FOCUS: Libya starts to rebuild its oil and gas industries, 2011). It will offer an abundance of possible outcomes for setting the advancement of both the UK society and economy on an a great deal more energy efficient way. Be that as it may, advancements like new and old require significant investment to deliver and diffuse, and there is presently worry that uses on vitality research and development are on the decay. Besides, increments in the convergence of nursery gasses in the weather over the more lengthy term will make it vital to put resources into arrangements and advances, and it will permit consistency with stricter ecological targets. What's more, oil generation will presumably have begun to diminish, took after nearly by gas; regardless of the fact that non-traditional oil and gas assets fill the crevice for quite a while, substitute powers will, in the end, should be found. Conclusion The above report is based on the development of oil and gas retail industries in UK. In the first portion, the analysis is done on the factors that affect the new structure and size of the current UK gas and oil retail sectors. The second part described the impact of high price oil in the life of normal people of UK and on the international industries like automobiles. The next portion evaluated the potential of technical change in next decade based on energy retailing industries in UK. Evaluation is done by taking help from the baseline data table. The oil and gas industry employs people in different types of jobs roles both onshore and offshore. Bibliography Delloitte, 2012. Study of the UK petroleum retail market. A Final Report for DECC. s.l.:s.n. Economic review. (2009). [Yellowknife]: Northwest Territories, Industry, Tourism and Investment. Herkenhoff, 2013. Business Expert. s.l.:s.n. Hilyard, 2012. The Oil Gas Industry: A Nontechnical Guide. Oklahoma: PennWell Corporation. Powers, 2013. The World Energy Dilemma. s.l.:Pennwell Publishing. Van, V., 2010. Introduction to the Global Oil Gas Business. Oklahoma: PennWell Corporation. Energy policies of IEA countries. (2012). Paris: OECD/IEA. FOCUS: Libya starts to rebuild its oil and gas industries. (2011). Oil and Energy Trends, 36(10), pp.3-6. Hilyard, J. (2012). The oil gas Industry. Tulsa, Okla.: PennWell. Inkpen, A. and Moffett, M. (2011). The global oil gas industry. Tulsa, Okla.: PennWell. Linn, A. (2014). Development of Unconventional Hydrocarbon Resources in the Appalachian Basin. Washington: National Academies Press. Smead, R. (2015). Low Oil Prices-Impact on Natural Gas and Associated Industries. Natural Gas Electricity, 31(8), pp.29-32. Andrews, P. and Playfoot, J. (2014). Education and Training for the Oil and Gas Industry. Burlington: Elsevier Science. Duncan, R. (2015). The Potential Contribution of Augmented and Virtual Reality to the Oil and Gas Industry. International Journal Of Management and Applied Research, 2(3). Kondratov, A. (2015). The Potential for Innovation in the Russian Oil and Gas Industry. Results From the National Oil and Gas Forum. Metallurgist, 59(5-6), pp.441-445. Markowski, A. (2012). A review of layer of protection analysis techniques for oil and gas industry. IJOGCT, 5(1), p.66. Sheng, J. and Chen, K. (2014). Evaluation of the EOR potential of gas and water injection in shale oil reservoirs. Journal of Unconventional Oil and Gas Resources, 5, pp.1-9.

Developing Professional Competence In Health Information Industry

Question: Discuss about the Value Of Reflective Practice And Its Role In Developing Professional Competence In Health Information Industry. Answer: Introduction To develop professional competence, the first step is to develop self-awareness and an understanding of the self. Reflective practice is an important exercise that contextualises this self with healthcare practice, thus enabling the improvement of healthcare services, as well as development of practitioners having comprehensive outlook, simultaneously alarmed with health inconsistencies, and keeping in mind access, justice and diversity to healthcare services. The first step to reflective practice is an exploration of values within self that mobilises health professionals facilitating a dialogue through peers, and helps in discovering the social and chronological milieus of healthcare practice. This also includes the levels of methodological and applied reflection as encompassing practitioners consider ethical, principled and historical frameworks of their training (Gardner, 2009; Hickson, 2011). This approach also appeals to means of significance, and training improvement techniques thus developing involved and appreciated action as a context for the development of health professionals teaching (Ghaye, 2007; Dewing, 2010). The aim of critical reflection exercise is to enable scholars and specialists to inquire critical questions of themselves about their practice, and thus addressing the significant issues, which were first encountered during their practice. Role of Reflective Practice in developing professional competence Reflective practice has an extensive history in nursing education. It developed from the efforts of distinguished educationalist, John Dewey, and thus practice of reflection was originally hypothesized as an energetic, tenacious, and cautious contemplation of any belief or knowledge in the light of the grounds that maintain it, and the further conclusions to which it trends. Thus reflection is a skill as well as the aptitude, to contemplate critically about ones own decisions and actions, and simultaneously to realize the larger contexts within which these decisions were made (Fook, and Gardner, 2007). People learn not only by contemplating but by doing: and also by reflecting about things they were doing and the circumstances in which they were doing it that way. Reflection therefore, is a part of the course of doing some work explicitly and hence, to bring about the foreseen consequences which in turn challenge the hypothesis at the first place. Donald Schn was another academician who drawn-out on this way of contemplating, thus cultivating his impression of reflection-in-action, as the practice through which professionals makes choices in the process of their healthcare work. This idea facilitates a constant interaction between thought and action, thus increasing the capability to be proactive in real time, which represented the truly reflective health practitioner. The approach, in which reflective exercise has derived to be understood and applied in the healthcare, is now far indifferent from its original conception (Rolfe, 2014). Although healthcare professionals are now obliged to reflect as part of their registering and specialized growth, for example over the Nursing Competency Assessment Schedule and the Australian Nursing and Midwifery Board (Levett-Jones et al 2013), this has become a justly powerless application which healthcare practitioners employ once a year, rather than in their commonplace practice. Rolfe cries this turn of events, contending that reflection should led to radical critique based on the principle that knowledge produced by healthcare practitioners reflecting on their own understandings, is of at least equal value to knowledge derived by academics from pragmatic research. The reflective practice had traditionally been developed by health educators who understood the importance of evidence based practice and information based on academic research. During those timings, reflections were focused on clinical events and the objective was to identify researchable questions. This was difficult for a number of reasons. Firstly it positioned burden of learning on one subject that necessitated students to move very quickly and superficially through self-reflection identifying research questions to actually conduct and write academic literature reviews. Secondly, this approach placed a burden on the teaching staff that required teaching both research and reflective skills within the same course. At the universities, with the starting of a separate research subject in the postgraduate programs, the focus shifted towards developing meaningful and lifelong skills of critical reflection. Academicians should embolden reflection as a way of life, not just a one off task. It is only in this way that reflective practice could reach its potential to be a radical technology, capable of producing health care practitioners providing person centred care, and act as agents of social change, simultaneously placing health and wellness in its wider social context (Nelson, 2012). They should buttress their approach with well-known theory and methods of reflection recognising the unique issues of health professionals as adult learners (Dewing 2010). This requires more innovative and creative ways of practicing reflection and exploring options for online portfolios as a means of learning and assessment (Ghaye, 2007; Ross, 2011) Conclusion Thus Critical reflection enables deep analysis of ethical issues in healthcare practice. Reflection often reveals deep discomfort of students, or other peoples practicing within health systems that were based on risk management, rather than on patient centred, compassionate care. Reflection should aim towards providing patient-centered care. The patient-centred nursing framework could provide tools and concepts that students could relate to when faced with ethical dilemmas in their practice and workplaces. Most students can strongly commit to providing compassionate, patient-centred care, and critical reflection is aimed to validate and reinforce ethics in nursing profession. This is a consistent theme in students reflections which can be sought to challenge students right through the first assessment asking students to equally consider the personal, ethical, aesthetic and empirical aspects of their nursing practice. Thus reflective practice plays a vital role in inculcating professi onal competence in healthcare industry.