Comparative Paper on the Princess Bride and Copper Sun Essay

Even though the two heros in Princess Bride and Copper Sun have many similarities, they also have an abundance of differences. Amari is the protagonist of the book Copper Sun, which talks about her life as an abused slave. Wesley is the lead character of the movie Princess Bride; in the movie, he leaves his beloved Buttercup to make enough money to support them and has to come save her when she is about to marry Humperdinck, the prince and the man she does not love. These two stories may seem completely different but they have more in common than what meets the eye. Both Amari and Wesley survive their quests with determination and they fight for what they believe is important. A good example of when Amari shows determination is when she comes upon a river that lies between her and freedom, â€Å"We come too far to stop now† (Draper 84%). She is so close to her goal she is unwilling to stop now just like when Wesley is on the verge of death and he still forces himself to get up and fight for Buttercup, â€Å"I told you I would always come for you† (The Princess Bride). However, they have multiple differences, one of which is how Amari is not afraid to show emotion and Wesley’s emotion is in absence when he is the Man in Black. Both protagonists are very comfortable and secure in their hometowns, but they are both briskly ripped away from their comfort zone when they are obligated to start their quests. Amari lives in a relatively poor area of Africa and Westley lives on a farm in his medieval universe. These courageous heroes must find their way through a dangerous quest; their journeys have similarities and differences but the importance is what compels them to complete their quest. Amari and Westley’s heart and soul was shaped by this quest. The scars left behind by the quest will not heal and the memories will be burning in the back of their minds forever. Both of these strong willed characters went through impossibly difficult conditions and tests to accomplish their goal. Just in the beginning of the story, Amari has endured a gr eat deal of pain; she has been stripped from her village and family and the white men have treated her horribly, â€Å"This day she wanted to die† (Draper 2%). Another example is when Amari is reminded of her past and all she has left in her is shame this proves that not only has she gone through horrible memories but all that will never be forgotten. Wesley has started this quest with his own choice. Amari was taken abruptly and unlike Wesley. In conclusion they had their own reasons to start their incredible journeys. Risking your life just to find the lost is not something you do without motivation. Both of these exciting heroes have found themselves in the need to find either their lost true love or their perished freedom. Throughout these intriguing stories both Amari and Wesley have fought for what they thought deserved a battle. Wesley has swung his sword and punched his enemies and now he has finally came to the point where he has found Buttercup, â€Å"I told you I would always come for you† (The Princess Bride). Wesley is reassuring buttercup that no matter the risks he will always come, fight for her and that she is his mo tivation to put his life on the line. â€Å"You know, certain people are chosen to survive. I don’t know why, but you are one of those who must remember the past and tell those yet unborn. You must live† (Draper 13%). Motivation is the force that pushes and pushes the characters to continue with strength and this force is prominent in both Amari and Wesley. These quests have a rope slowly burning but finally the rope has come to an end and all that is left are the ashes. In the burning village that Amari used to call home, she had friends and family but once she was left to live and serve at the Derby farm she thought a friendship would never be something she could achieve. After a long time spent at the Derby farm, Amari and Polly have now realized that their lives are stringed together from then on. This came to a shock as Polly and Amari try to hide the fact that Mrs. Derby has had an affair with a slave situated at the farm as well, â€Å"She realized then how deeply her life was entangle with those of the slaves she had once so despised† (Draper 51% ). Polly has been with Amari through one of the worst and unpleasant journeys a character could have gone through, Polly no longer judges Amari by her skin nor does Polly think of slaves as filthy animals. Wesley has always had Buttercup’s love and even after his quest he still has her love, compared to Amari that no longer has Besa or his love. Wesley is trying to explain to Buttercup that their love is unbreakable, â€Å"Do you think this happens every day† (The Princess Bride). Amari had once eternal love but all was stripped away from her with every slash of the whip and every unbearable night spent with disgusting men. Many dangers and obstacles have been in the characters paths but now they survive with all that is left, the effects, results and memories. If the lost had never been misplaced then there would be no found or any quests. A quest starts with a loss of any sort, in this particular case it was freedom and love. Amari was just the matchstick that started the fire from within Polly and that lead to the roads made of gold in Fort Mose. Wesley just had to find Buttercup to keep his fire going. However, they all went through inexplicable danger and horror but all this just started as a quest to find what they thought was needed. Works Cited Draper, Sharon M. Copper Sun. Illus. Sonia Chaghatzbanian. First Simon Pulse Edition January 2008 ed. New York: Simon Pulse, 2008. Kindle File. Hobbs, Will. Crossing the Wire. Illus. Vince Natale and Hilary Zarycky. New York: HarperCollins e-books, 2009. Kindle File.

Business Law and Freedom of Speech

New York City has dealt with vandalism and defacement of public property caused by unauthorized graffiti for decades. In December 2005, the city banned the sale of aerosol spray-paint and broad-tipped indelible markers to persons under twenty-one and prohibited them from possessing them on public property. Within five months, five people, who were all under the age of 21, were cited for violations of the regulations.Lindsey Vincenty, who was studying visual arts, was unable to buy or carry her supplies in the city, filed a suit, along with others, in the federal district court on behalf of themselves and other young artists. They claimed that the new rules violated their right to freedom of speech. The issue is whether these regulations violate the right to freedom of speech. RULE Freedom of Speech is protected by the First Amendment which â€Å"guarantees the freedoms of religion, speech, and the press and the rights to assemble peaceably and to petition the government. Symbolic sp eech, which includes gestures, movements, articles of clothing, and other forms of expressive conduct, is given substantial protection by the courts. However, there are reasonable restrictions. Expression – oral, written, or symbolized by conduct – is subject to reasonable restrictions. The court may allow a restriction if it is content neutral. In order to be considered content neutral, the restriction must be combating a societal problem.APPLICATION. The court was asked to enjoin (to prohibit or forbid) the enforcement of the rules. Symbolic speech is protected by the courts, but there are reasonable restrictions. The city of New York banned the sale of aerosol spray paint and markers to persons under twenty-one due to the vandalism and defacement of public property. Even after the ban was in place, five people, all under the age of twenty-one, were cited for violations on these regulations, and 871 people were arrested for making graffiti.According to the rule of re asonable restrictions, the court can allow a restriction if it is content neutral. This situation can be considered content neutral based on the fact that the restriction is combating a societal problem, being vandalism and defacement of public property. With that being said, these regulations do not violate the right to freedom of speech. CONCLUSION These regulations do not violate the right to freedom of speech because there is a reasonable restriction of content neutral.

An Issue Of Bone Marrow Donors

An Issue Of Bone Marrow Donors Thousands upon thousands of people living all around the world are searching for a bone marrow donor this very second. Finding a donor with a genetic match is crucial, and will make the difference between life and death for the patients in need. Finding a donor that has bone marrow with the right genetic components as the patient is not an easy task. It is very hard to find a person with a match because there are not many people willing to become a donor. There is a huge controversial debate on whether bone marrow donors should be compensated. As of 2014, unfortunately, it is still illegal for a bone marrow donor to be compensated. Bone marrow donors should undoubtedly be compensated because the number of donors will increase astoundingly, bone marrow does grow back in one’s lifetime and is not like an organ that doesn’t return, and this positive initiative will save a tremendous amount of lives. The number one concern of everyone involved should be about the patient re ceiving the right match for a bone marrow transplant, and surviving, not about how it is considered â€Å"unethical.† While finding a perfect match for a donor isn’t easy in 2014, within the next ten years, hopefully our federal government will see that compensating bone marrow donors isn’t harmful to anyone involved and will save many lives. Compensating bone marrow, by providing scholarships that are completely from charity donations, will be a low-cost solution to make more people interested in becoming a donor. This will immensely increase the number of matches for each patient, because there will be many more donors to choose from. It also must be stressed that charity donations will strictly provide these scholarships, not the patient, or the patient’s family. That would be a financial burden to the entire family, which is not something the family should have to worry about, as well as all of the medical concerns. These compensations would not depend on the financial income of the family, â€Å"†¦so there is no danger that the incentives will â€Å"aid† only the rich† (Rowes 2011). The number of donors will multiply when people interested in becoming a donor see that there is a positive incentive involved. It is illegal to compensate both organ donors and bone marrow donors, but the two have a characteristic that is completely different from one another. When a person donates their organ, it does not grow back. It is gone forever. When a person donates bone marrow, it will eventually grow back again in time. It is perfectly legal for egg, sperm, and blood donors to be paid for their donations. Many people think of bone marrow and think of it as something huge, while it is just blood cells that are just immature. Why is it legal to compensate blood donors, but not bone marrow donors? The procedures used for both blood donations and bone marrow donations are very similar. Bone marrow donors should be treated like egg, blood, and sperm donors. Each of those types of donations will save or create new lives, and the donor will either already have, or gain more of what they donated (sperm, blood, egg, and bone marrow) quickly after the procedure. Many people argue that bone marrow donors shouldn’t be compensated because of its unethicality. Whether or not it is ethical, or right or wrong, shouldn’t stop anyone from seeing how much compensation could really make the difference between life and death for almost all patients. While people may want to donate for the wrong reasons, compensating donors will increase the amount of donors, which is ultimately the most important thing. It is also argued that unethicality of compensation, will raise safety concerns for the patients receiving the transplant and that â€Å"†¦the promise of compensation may cause the donor to be less forthcoming, placing either the patient or the donor at unnecessary risk† (Petersdorf 2011). This means that a person with certain diseases may apply to be a donor and apply for the money aspect, while keeping some of their medical history hidden, putting themselves and the patient in danger. A way that this can be avoided is by maki ng every donor that is applying to provide his or her own complete, official medical records, while also making it mandatory for them to take screenings for certain diseases, and receiving any immunizations, if necessary. This will eliminate any uncertainties concerning safety of compensating donors. By offering compensation to bone marrow donors, and requiring medical screenings and records for those who apply, thousands more lives will be saved every single day safely. Offering compensating to bone marrow donors is the best option to get more people interested in becoming a donor, which will then drastically increase the number of lives that are saved. The donor pool will become much larger so it will be much easier for patients to find the right genetic match. The cells of bone marrow grow back very soon after the donation is given, just like sperm, eggs, and blood do, which is why it should be legal for a bone marrow donor to also be compensated. A bone marrow donation should not be treated like an organ donation because they are very different from one another. An organ will not grow back. Bone marrow is renewable. Bone marrow donors should be rewarded with small scholarships because it will increase the number of donors, it is very similar to donating blood, which is legal to be compensated, and it will make the difference between life and death for most patients. Patients right now are searching for their perfect bone marrow match within the l imited pool of donors, in what may be their last years, months, days, minutes, or even seconds of their lives. This devastating fact can be changed forever, if we allow compensation to bone marrow donors. It can make all the difference. Lets give these patients the life they deserve, and help them live for many years ahead.

Information Systems Management Essay Example | Topics and Well Written Essays - 2000 words

Information Systems Management - Essay Example Originally BS 7799 had the status of a Code of Practice. However, in April 1999, it became a formal two part standard. Part 1 (the original Code of Practice)  of the revised BS7799 standard was re-titled "Code of Practice for Information Security Management" and provides guidance on best practices in information security management.   Part 2, titled "Specification for Information Security Management Systems", forms the standard against which an organisations own security management systems were to be assessed and certified. In 1993 UK-DTI in collaboration of a number of UK based companies introduced the ISM Code of Practice incorporating the best information security practices in use like the computer data, written spoken or microfiche. The primary goal of the Code of Practice was to provide a common basis for organisations to develop, implement and measure effective information security management practice. Also the aim was to provide confidence in inter-organisational dealings i.e registry/ registrar interactions. In 1999, when the COP was fragmented in two parts BS7799 Part 1 which is now ISO/IEC 17799: 2000 incorporates good security practice with 127 security guidelines which can be drilled over to provide 600 other controls. While the BS 7799 Part 2 is a framework for the ISMS, a means by which senior management monitor can control their security, minimize the risks and ensure compliance. Then the third part BS 7799 Part 3 was published in the year 2005 covering risk analysis and management. 5) Physical and Environmental Security physical aspects of security including protection of equipment and information from physical harm, as well as physical control of access to information and equipment To be effective it should be clearly supported by senior management. Specific policies and procedures within the Information Security Management System (ISMS) must be consistent

Equity and trust, Case Study. Case-Barclays Bank v Quistclose (1970) Essay

Equity and trust, Case Study. Case-Barclays Bank v Quistclose (1970) AC 567 - Essay Example 2. Facts of the case. Quistclose lent money to a company Rolls Razor Ltd for a specific purpose of payment of dividends to its shareholders at a time when the company was having overdrawn facilities from Barclays Bank. Eventually, Quistclose went into liquidation when Quistclose sought to recover the money it lent lying in a separate account meant for that purpose, with the dividends remaining unpaid. Barclays Bank, which held that money of the customer Rolls Razor in a separate account. The bank contended that the funds lying in that account should be set off against the company’s overdraft account since the funds belonged beneficially to the borrower company.3 The events prior to the insolvency of Rolls Razor Ltd need to be examined. The company had earned a considerable profit for the year 1963 as per the audited statement and an interim dividend of 80 % that had already been paid. On 14th May 1964, the company decided to pay the final dividend of 120 % that worked out to ? 209,719 8 s 6d net of tax deduction. As it had no liquid resources and its overdraft with Barclays Bank had reached a level of ? 485,000 against the limit of ? 250,000, the bank informed the company its inability to meet its requirement of funds for the payment of final dividend. In the AGM of the company held on 2nd July 1964, payment of final dividend of 120 % was approved. The company managed to obtain a loan of ? 209,719, 8 s and 6 d from Quistclose Investments Ltd to meet its commitment of dividend payment on condition that the payment would only be used for the payment of the said dividend amount. Since the cheque was drawn on Barclays Bank, where the lender was having its overdraft account, it opened an Ordinary Divided No 4 account and credited the proceeds of the cheque received from Quistclose Investments Ltd on 17th July 1964. The company could not raise further resources, and it decided to put the company into voluntary liquidation on the same day with due notice to the bank, which then amalgamated all the accounts of the borrower company except the dividend No 4 account. On 5th August 1964, Quistclose demanded repayment from the borrower without any notice to the bank. When the resolution for liquidation was made on 27th August 1964, bank set off the balance in dividend account No 4 against the money owed by Rolls Razors Ltd in part. This led to the Quistclose’s demanding the bank for repayment of the money appropriated by it.4 3. The issue. Quistclose needed to demonstrate that it had proprietary right over the money as otherwise it was liable to be used to discharge borrower’s overdraft with the bank. In other words, the borrower had held the money as a resulting trust for Quistclose, the lender5. The House of Lords raised two issues: whether there was understanding between the respondents that the amount of ? 209,719, 8 s and 6 d should be held in trust in favour of Quistclose in the event of non-payment of dividend and whether t he bank had notice of such a trust or the bank knew of circumstances that would make the trust binding upon them too. 6 4. The reason for the decision. The House of Lords decided in favour of the lender Quistclose for the reason that such

Conservatism in American Politics Essay Example | Topics and Well Written Essays - 750 words

Conservatism in American Politics - Essay Example For instance, Farmer (2005) clarifies that after the struggle witnessed in the American Civil War where the North fought for the Union to stand while the South were in favor of intensifying slavery, the term conservative signified antagonism against the radical republicans with an intention of giving the freed slaves full citizenship rights (Glenn and Teles, 2009). On the other hand, within the Reconstruction Era, this term signified antagonism against Radical Republicans with an intention of giving the freed slaves political authority after snatching it from ex-confederates. For a long time now, the political history of America has been shaped considerably by conservatism. There are a number of constants that together, sum up the conservatism in American politics including the backing of the republicanism, Christianity and the rule of law, respect for customs, and the defense of westernization against challenges brought in by totalitarian governments and modernist culture (Durham, 2012). The conservative nature of American politics can be traced back to American history and this is very evident while comparing with other nations such as Britain. For instance, the American government is more incredulous of the state’s power stating that it should be left in the hands of an individual who then delivers it upward to the â€Å"government that is at the lowest level possible†. On the other hand, Britons are of the idea that authority starts above and trickles down through the positions. Additionally, Americans consider that the government is responsible for giving them the required freedom to pursue their objectives (Brinkley, 1994). Conservatives have for a long time supported Republicans because they believe they share similar views such as tough foreign policy, a powerful military and backing for Israel. It is important to emphasize that conservatism in American politics is characterized by conflicting ideologies and

Working at McDonald's Essay Example | Topics and Well Written Essays - 750 words

Working at McDonald's - Essay Example The apparent reasons that were disclosed by the author included affecting academic performance in a negative manner; apparently imparting skills that are not sufficiently applicable in future endeavors; and reportedly skew the values that are supposed to focus on adherence to ethical, moral and legal standards. Evidently, Etzioni indicated that the nature of the jobs provided in these kinds of establishments is highly uneducational. For one, the tasks and responsibilities were routinary, highly automated, structured, and leaves little grounds for instilling the teen-agers skills to develop creativity and innovativeness in the work setting. Another set of reasons contended by Etzioni that contributes to McDonald’s being bad for one’s kids are that these jobs provide few opportunities for career promotions or for the development of marketable skills, and more importantly, take greater amounts of time that compromise academic attendance and performance. Likewise, without a mple adult supervision, no governance and strategic guidance is provided to teenagers working in McDonald’s; and the apparent remuneration enables these teenagers to gain access to temporary fads and short-term pleasures that do not focus on the development of long-range planning on being financially mature and responsible citizens. Part 2: Critical Response Etzioni’s points of discussion and arguments were effective in terms of the ability of the author in relaying the message in a clear and concise manner. For instance, the subject or thesis statement was revealed at the first line where it was indicated that â€Å"McDonald’s is bad for your kids†¦ (particularly) to the jobs teen-agers undertake† (Etzioni 283). Then, succeeding statements provided the needed support for this main point. To support this main argument, for instance, Etzioni provided the following reasons to justify that McDonald’s is bad for kids in terms of providing employme nt at this particular fast food chain: (1) these jobs were asserted to â€Å"undermine school attendance and involvement, impart few skills that would be useful in later life, and simultaneously skew the values of teen-agers† (Etzioni par. 3); (2) these jobs are highly uneducational; (3) the hours and working days were reported to be too long; (4) supervisory techniques impart wrong lessons in terms of compliance that was described as blind obedience, as well as shared alienation with the boss (Etzioni par. 14), and inappropriate and insufficient (where teens were reported to supervise peer teens); (5) inconsistency in administrative or supervisory governance (too tight or too loose); and (6) pay apparently spent on â€Å"flimsy punk clothes, trinkets, and whatever else is the latest fast-moving teen craze† (Etzioni par. 18). Another reason why one strongly believes that Etzioni presented effective arguments to support his main point is that the author used and cited p revious studies to validate statements that were presented. There were two studies noted and cited as needed: the 1984 study apparently made by Ivan Charper and Bryan Shore Frazer which supposedly relied on responses made by teen-agers from the questionnaires that were designed; and the 1980 study conducted by A.V. Harrell and P.W. Wirtz that aimed to determine the unemployment rate of those who were previously employed at fast food chains as compared to those who stayed in school. In addition, some statistics and figures were cited to support other arguments. The assertion that teen-agers render long days and hours working at fast-food chains cited the Charper and Frazer study which disclosed that more than 30 hours per week were rendered by a third of the employees or approximately 33%; 20%

Ploidy Manipulation in Molluscs Dissertation Example | Topics and Well Written Essays - 10750 words

Ploidy Manipulation in Molluscs - Dissertation Example The benefit that triploid bivalves accrue to commercial interests mainly stems from two qualities they possess – multi-locus heterozygosity and sterility. It is also observed within the review process that M1 triploids are more profitable than M11 ones as they possess greater multi-locus heterozygosity and allelic diversity. Thus, the review concludes that inducing triploidy at the M1 stage is more beneficial. The review also finds that physical methods of inducing triploidy are not as efficient as chemical ones. On the other hand chemical; means are both costly and subject to control as some of the chemicals are extremely toxic and a hazard to the health of researchers, handlers and others including those who later consume bivalves. The alternative the review finds to direct chemical induction is th egenration of tetraploid breeding lines that can then to used to generate triploid individuals in two ways – either by mating tetraploid males and females or by mating tetr aploid males with diploid females. This is prospective so far but the review finds dearth of efforts to induce triploidy at M1 stage by the more natural tetraploid processes outlined just now. The review points out that tetraplods can produce triploids more efficiently with less cost and effort as well as completely safely but now is the time when efforts should be expended to induce M1 triploidy utilising the tetraploid techniques. The review believes that such efforts can be effective if enough researchers put their minds to it.

Open the link and answer questions Assignment Example | Topics and Well Written Essays - 250 words

Open the link and answer questions - Assignment Example On the other hand, the disadvantage of this law is the difficulty in enforcement as not all motor vehicles could be ensured of being cell phone free. Further, a driver who could have responded to emergency situations through wireless phones could not be contacted, when immediately needed and thereby could delay any required and immediate response. Question 2. Are you for or against the state law? Why or why not? Personally, I am in favor of the enactment of the state law because there have been several accidents that have been attributed to cell phone use during driving. According to Lance, â€Å"a recent study by the Insurance Institute for Highway Safety gives the first concrete evidence of the effects of cell phone use on injury crashes. IIHS revealed recently that drivers using phones are four times as likely to get into crashes serious enough to injure themselves† (Lance par. 3). The proof that more states that considered banning cell phone use while driving (Bloomberg Bu sinessweek) attests the need to pass the law to ensure the safety, not only of the drivers but also of the general public. Works Cited Bloomberg Businessweek. Cell Phone Laws. July 2005. Web.

The Awakening- Ednas Independence Essay Example for Free

The Awakening- Ednas Independence Essay In Kate Chopin’s The Awakening, Edna Pontellier is a character who is alienated from the rest of society. She carries views which do not coincide with the norm, and in a way establishes her own idea of how women should live and be treated. Not only do her views estrange her from society, but she also physically separates herself from the life she used to live and the Victorian culture into which she was born. During this time, it was expected of a woman to be the perfect picture of a wife and mother, an â€Å"Angel of the House†. Even early on in the novel Edna is shown to be the type of woman that doesn’t fit the bill. While most other mothers, such as Adele Ratignolle, would bend over backwards to take care of their children, Edna is clearly not as much a ‘mother-woman’; her children had learned to be the type to stand up and brush off the dirt rather than run to mommy if they fell down. Her marriage to Leonce was more a social convention than it was a loving relationship, as if she only married because it was the thing to do. This was not an uncommon arrangement, but Edna’s treatment of it was- with little passion and emotional connection in her marriage, she commits emotional adultery finding companionship in the form of Robert Lebrun. Later in rediscovering music and art, she also shirks all responsibility as a wife and mother, ignoring her expected duties in order to concentrate on her painting. This is far from the picture of the perfect Victorian wife. Edna’s physical separation from her old life is symbolic of her opposing views about women and their role in the community. With her husband away and her boys with their grandmother, Edna lives as a single woman. Her choice to remove herself from the life of a mother-woman is contradictory to everything she was taught to do. Her claim of independence is unheard of, and society doesn’t know how to react. In her Victorian culture, women are the belongings of men and have no claims to their own lives, nor have they any means to their own wants and needs; this was the custom everyone had grown up on, the custom everyone was used to. Edna rebels against this belief with her nonconformist decision to live on her own, as her own being, with her own mental and emotional and sexual desires. There is an instance when Edna and Robert are discussing a future together, and Robert notes his wish to free Edna from Leonce, because he is still under the belief that she is an object to be passed from one owner to another. Edna then calls him silly for believing such things, for she is an independent person, whom no one governs but her own self. Edna’s intellectual, emotional, and sexual awakenings, though giving her the independence she craves, isolate her from the rest of society. There is one point in the novel where Edna speaks of walking, how she doesn’t mind walking to get to places farther off and how she feels bad for those women who don’t take the walk because they are missing so much. Edna knows she is the only woman who has taken the walk, taken the chance to discover living outside of societal norms and finding out how freeing it is. As much as she wants someone to join her, in her last ‘awakening’ she realizes no one will- Robert wants to marry her out of convention rather than cross the boundaries and be her lover. Edna realizes she cannot escape the chains of society’s expectations, and she is utterly alone. Edna’s isolation grows as she has more and more revelations about her life and herself. Though starting simply as the odd one out among the mother-women, she becomes the lone rebel across the societal boundaries. Her beliefs about women as independent, intellectual, sexual, and emotional beings contradict the societal views demonstrated along her journey of awakening.

Comparison of Financial Reporting Systems

Comparison of Financial Reporting Systems Comparison of financial reporting systems:  UK, France, Germany and Poland Introduction Although recent moves have been made towards the harmonisation of accounting and financial reporting systems within the European Union (EU), there are some differences between the ways that member states treat this issue (Ann Tarca, 2002). This paper compares the systems used in four member states, being the UK, France, Germany and Poland. In addition, it will also provide an evaluation of the harmonisation movement. Financial reporting systems The financial reporting systems of EU member states have evolved from their political, culture histories, and have different levels of regulatory control and responsibility. UK The accounting and financial reporting system in the UK has been developed in the main by accountants (Nobes and Parker, 2006, p.485), although in latter decades the state and EU have had a significant influence upon its rules. Accountants have also been involved with the main legal regulations that apply to audits and reporting, such as the Companies Act 1989 and later amendments, including that of 2006. Historically, the UK reporting system has been geared towards meeting the needs of investors and therefore has a high level of transparency and disclosure. As such, the impact of the taxation system is of less importance than in other EU countries. This has led to some differences between taxable and accounting income (Blake and Amet, 2003, p.213). The thrust of the system is to achieve financial reports that show a true and fair value. Statements confirming this, and that â€Å"applicable accounting standards† have been used, or explanations for deviation from this, must be included within the report (Nobes and Parker, 2006, p.287). Following the introduction of increased legal and regulatory rules of corporate governance, and the formation of the Financial Reporting Council (2004), responsibility for accuracy falls on auditors, directors and shareholders. â€Å"From 2005 UK listed companies must use IFRS for their consolidated statements† (Nobes and Parker, 2006, p.103) France France has a much smaller accounting profession than the UK, with only 45 compared with 352 accountants per hundred thousand of the population (Saudagaran, 2003, p.10). Historically, its accounting system has been dominated by a macroeconomic central system and geared to providing information for government control purposes (Blake and Amet, 1993, p.114). Tax Law is the dominant influence and auditors are responsible to, and regulated by, the Ministry of Justice (Nobes and Parker, 2005, p.236). French accounting falls under the â€Å"National Accounting Plan† regulation, which is administered by the CNC (National Accounting Council). However, a peculiarity of the French accounting system is that the regulations apply to individual companies, but not to groups (Nobes and Parker, 2005, p.226). The regulation requirements call for a uniform chart of accounts with standard bookkeeping procedures, account title and classification numbering. For example, all individual companies must report salary and associated costs under account 641. Similarly, there are standard accounting statement formats as laid down by EU directives and a uniform procedural treatment for items such as fixed asset valuation and creation of legal reserves (Nobes and Parker, 2006, p.301). There are also strict regulations with regard to the methods of depreciation and expense calculation for use in reducing tax liabilities. At present, the detail between French and IFRS reporting details and procedures differs significantly. Germany Like France, the accounting professions influence in Germany is low. Accounting rules are mainly determined by Tax law and Federal fiscal Courts, although these incorporate EU directives. The keeping of books and records is a statutory requirement of the German Commercial Code (HGB 1985) and historical cost accounting is operated with strict revaluation restrictions (Choi and Meek, 2005, p.79). Unlike the UK, the German accounting reporting system is heavily geared towards the protection of creditors and therefore, accruals and provisions tend to be high (Nobes and Parker, 2006, p.301). The income results are also aimed at a conservative position. Asset valuation tends to be reported on a forced sale basis and the financial results must equate to the taxable position. In addition, there is a requirement for a value of one tenth of nominal capital to be held in legal reserves. Whilst the effect of the German accounting reporting system is to protect creditors, because of the impact on results, it has also led to a position that does not encourage outside investment into German Businesses. Whilst IFRS rules apply in Germany, it is only applicable to a limited number of organisations. The majority still use German regulations for financial reporting purposes (Nobes and Parker, 20-06, p.290). Poland Historically Poland, which is the largest ex-communist country to join the EU (Nobes and Parker, 2006, p.229), came from a state dominated economy, where enterprises were not autonomous, with all aspects of business controlled by the state. The accountancy profession was not very strong (Sucher and Kosmala-MacLullich, 2004, p.484) and there is a lacked of skilled professionals that is still being addressed. Since returning to a market economy, Poland has introduced accounting regulations, embodied within the Accounting Act 1994 and subsequent amendments, which are regulated by the Accounting Standards Committee, set up in 1997. Under these regulations, all businesses are required to adopt an accounting plan. Whilst these regulations incorporate parts of the EU directives, it is primarily geared to the protection of the state and tax policies. Like France, the Polish state is the main instigator and influence on accounting reforms (Sucher and Kosmala-MacLullich, 2004, p.438) and, because of this their system is not inherently geared as much towards attracting investors as more market based economies like the UK. Similarly, although IFRS is widely used, there are significant differences in the Polish system (Nobes and Parker, 2006, pp.236-8). Summary As can be seen from the above individual country analysis, whilst accounting reporting systems may all have similar aims, namely to provide financial information to end users, there are a range of factors that influence and create differences in accounting reporting systems between nations. From an internal viewpoint, the differences are driven primarily by cultural, political and economic factors. Added to these are the influence of the accountancy profession, which is greater in some countries than others, and the domination of state taxation requirements. Externally, individual reporting systems may respond to perceived dominant position of the United States and growing stature of the European Union in international trade. From an investment stance, the growth of share ownership that has resulted from the global expansion of financial markets has also had an effect (Nobes and Parker, 2006, p.6). Lastly, the changing face of commercial organisation because of the continuing globalisation of trade has affected their need for differing accounting reporting systems. As has been seen, multinational corporations require a significantly higher level of control in these areas than do nationally focused organisations. As Nobes and Parker (2006) earlier publications (1980 and 1998) have shown over the years, this has resulted in differing reporting classes of nations, between those who are driven by business or state and who have weak or strong equity markets. Harmonisation Historically the EU opposed international reporting standards, partially out of fear of the US dominance in this area. However when, by the early 1990’s it was shown that EU attempts at harmonisation was failing, it took on board international standards and became the most dominant force for change in this area (Nobel and Parker, 2005, p.105), certainly within its own community. Among the areas that the EU has dominated are the legalisation of enforcement, such as those used to support its 4th and 7th directives and the requirement for all corporations to adhere to international standards. By using EU regulations as a vehicle for this legislation, it is incumbent upon member states to incorporate these within domestic legislation. Although such legislation is not compulsory for multinational organisations for reporting, the EU â€Å"transforms them into EU standards,† (Flowers, 2002, p.273). The EU regulation has met with mixed reactions. Sir David Tweedie (2003, p.15) states that it provides the opportunity to â€Å"unite its [the EU’s][1] many national markets.† However, others state, â€Å"the reality is disparity and muddle† (Amat and Blake, 1993,p.5) The International standards are extensive and aimed to cover all aspects of financial reporting within corporations (Flowers, 2002, p.263). In general, they cover five main areas. These include treatment of assets and revenue; liabilities; accounting for groups; the context within which reporting takes place and disclosure statements (Nobes and Parker, 2000, p.6). In reality, the regulations have the effect of moving accounting away from the historical cost accounting format to a more current fair value system. Currently the international accounting and financial reporting system is subjected to thirty seven different standards (Nobes and Parker, 2006, p.6), although this is likely to change in the future as further harmonisation and clarification is sought. Conclusion Despite IFRS and its joining with US GAAP in 2002, individual nations financial reporting differences remain (Nobes and Parker, 2006, p.19). Attempts to harmonise the EU position across its member states are continuing but, until or unless the influences that attach to individual nations are addressed both internally and nationally, it will be difficult to achieve. As Gregoriou and Gaber’s (2006) publication reveals, internationally there are still numerous accounting systems in place. In the opinion of the author, the relevant national and international regulatory and legal bodies will need to be cognisant of national differences as they seek improvements and further harmonisation of the global accounting reporting systems that currently exist. However, it is apparent from the current direction of international standards that they will lead to the end of individual nations reporting standards and influences (Nobes and Parker, 2006,p.103) References Blake, John and Amat, Oriol (1993). European Accounting. FT Prentice Hall. Choi, Frederick D.S and Meek, Gary K (2005). International Accounting. 5th Ed. FT. Prentice Hall. UK. Feature (2003). IAS Who’s Who – setting the pace. Accountancy Age, UK 4th September 2003, p.15. Flower, John (2001). European Financial Reporting: Adapting to a Changing World. Palgrave Macmillan. UK. Gregoriou, Greg N and Gaber, Mohamed (eds.) (2006) International Accounting: Standards, Regulations, Financial Reporting. Butterworth-Heinemann. UK. Nobes, C. and Parker, R. (2006). Comparative International Accounting. 9th Edition. FT Prentice Hall. UK. Saudagaran, Shahrokh M (2003). International Accounting: A User’s Perspective. 2 Rev. Ed. South Western College Publishing. UK. Sucher, Pat and Kosmala-MacLullich, Katarzyna (2004). A Comparative Analysis of Auditor Independence in Economies in Transition. Institute of Chartered Accountants of Scotland, UK. Tarca, Ann. (2002). Achieving International Harmonisation through Accounting Policy Choice. University of Western Australia – Department of Accounting and Finance. Australia Footnotes [1] Brackets added by author

The Development of William Mossop’s Character in Hobson’s Choice Essay

The Development of William Mossop’s Character in Hobson’s Choice William Mossop started off as a lodger lodging with Ada Figgins. He was shy and had no ambitions working at Hobson’s shoe shop at the bottom of the chain. At the end of the play he was ambitious, married and the joint owner of Hobsons shop. The audience sympathises with Willie the first time he appears on stage because he ‘only comes half way up the trap door’. This is because of his social standing and he feels that he is not worthy to speak to Hobson and the ‘upper class people’. As the play progresses Willie acquires a greater sense of confidence. This is shown when Willie begins to speak more and is further educated and more self-assured. Willie also gets more confident after he gets married to Maggie. Willie gradually works his way up the ladder and begins to take over Hobson’s shop. During the play, Hobson is unable to watch over the shoe shop and his daughters have all matured, moved out, and got married, including Maggie, who is married to Willie. Willie now has ambitions and these are to cre... The Development of William Mossop’s Character in Hobson’s Choice Essay The Development of William Mossop’s Character in Hobson’s Choice William Mossop started off as a lodger lodging with Ada Figgins. He was shy and had no ambitions working at Hobson’s shoe shop at the bottom of the chain. At the end of the play he was ambitious, married and the joint owner of Hobsons shop. The audience sympathises with Willie the first time he appears on stage because he ‘only comes half way up the trap door’. This is because of his social standing and he feels that he is not worthy to speak to Hobson and the ‘upper class people’. As the play progresses Willie acquires a greater sense of confidence. This is shown when Willie begins to speak more and is further educated and more self-assured. Willie also gets more confident after he gets married to Maggie. Willie gradually works his way up the ladder and begins to take over Hobson’s shop. During the play, Hobson is unable to watch over the shoe shop and his daughters have all matured, moved out, and got married, including Maggie, who is married to Willie. Willie now has ambitions and these are to cre...

Elizabethan Drama as a Mirror :: Plays Literature Essays

A. How [God] hath dealt with some of our countrymen your ancestors, for sundry vices not yet left, this book named A Mirror for Magistrates can shew; which therefore I humbly offer unto your Honors, beseeching you to accept it favorably. For here as in a looking glass, you shall see (if any vice be in you) how the like hath been punished in other heretofore, whereby, admonished, I trust it will be a good occasion to move you to the sooner amendment. William Baldwin, A Mirror for Magistrates (1559) B. In Playes, all cosonages, all cunning drifts ouer guylded with outward holinesse, all strategems of warre, all the cankerwormes that breede on the rust of peace, are most lieuely anatomiz'd: they shew the ill successe of treason, the fall of hastie climbers, the wretched end of vsurpers, the miserie of ciuill dissention, and how iust God is euermore in punishing of murther. And to proue euery one of these allegations, could I propound the circumstances of this play and that play ... they are sower pils of reprehension, wrapt vp in sweete words ... and as for corrupting [prentices] when they come, thats false; for no Play they haue, encourageth any man to tumults or rebellion, but layes before such the halter and the gallowes; or praiseth or approoueth pride, lust, whoredome, prodigalitie, or drunkennes, but beates them downe vtterly. Thomas Nashe, Pierce Penilesse (1592) C. 0 London, mayden of the misstresse Ile, Wrapt in the foldes and swathing cloutes of shame: In thee more sinnes then Niniuie containes, Contempt of God, dispight of reuerend age. Neglect of law, desire to wrong the poore: Corrpution, whordome, drunkennesse, and pride. Swolne are thy browes with impudence and shame. 0 proud adulterous glorie of the West, The neighbors burn, yet doest thou feare no fire Thy Preachers crie, yet doest thou stop thine eares. The larum rings, yet sleepest thou secure. London awake, for feare the Lord do frowne, I set a looking Glasse before thine eyes. 0 turne, 0 turne, with weeping to the Lord Repend 0 London Thomas Lodge and Robert Green, A Looking Glass for London and England (1590), lines 2388-2404 D. Suit the action to the word, the word to the action; with this special observance, that you overstep not the modesty of nature: for anything so overdone is from the purpose of playing, whose end, both at the first and now, was and is, to hold, as Å’twere, the mirror up to nature; to show virtue her own feature, scorn her own image, and the very age and body of the time his form and pressure.

Essay --

January 3, 2014 Dan Maffucci 50 Words Book: Me Talk Pretty One Day Maniacal -Pg 17 Line: â€Å"Due to his maniacal sense of discipline, I always thought my father would have made an excellent musician.† (adjective) Definition: A person exhibiting extreme symptoms of wild behavior Sentence: 1. The more drinks the man had he began acting maniacally at the poker table, tossing his chips at other opponents. (adverb) 2. On Fear Factor the man’s maniacal behavior allowed him to go through with apple bobbing in a pit of snakes. (adjective) 3. There were no witnesses to the murder, but nearby neighbors said they heard a maniacal laugh around the same time. (adjective) Plaintive -Pg 24 Line: â€Å"The current hit version of the song was performed by Josà © Feliciano, a blind man whose plaintive voice served the lyrics much better than did Jon Morrison.† (adjective) Definition: Sounding sad or mournful Sentence: 1. She had a plaintive cry when her dog passed away, she grieved for days. (adjective) 2. The musicians plaintively performed â€Å"in the eyes of an angel,† the song from the adopt a dog commercial. (adverb) 3. The cats had a plaintive meow until their liter box was changed. (adjective) Mimeographed -Pg 24 Line: â€Å"Before I left, he handed me half a dozen purple mimeographed handouts, which we both knew were useless.† (adjective) Definition: A duplicating machine that produces copies from a stencil Sentence: 1. I just bought a new mimeograph, it can make copies from a stencil. (noun) 2. The mimeograph has been replaced by newer technology that can also create copies, like ink and laser printers. (noun) 3. My grandfather gave me his old mimeographed flyers, hand pressed around the 60’s. (adjective) Interminable -Pg 32 L... ...ining a pattern in four pairs of dominoes and prophesying what the fifth pair might look like.† (verb) Definition: say that (a specific thing) will happen in the future Sentence: 1. The fortune teller made a prophecy that the woman would win the lotto. (verb) 2. The papers prophesied he would resign in a couple weeks. (verb) 3. Prophesiers make a lot of money off people who believe they can really tell the future. (noun) Corroborated -Pg 241 Line: â€Å"The theory was completely my own, corroborated by no one, but so what?† (verb) Definition: To confirm or support a statement Sentence: 1. Sometimes my teacher is not able to corroborate evidence she teaches us. (verb) 2. Many officers are also corroborators, by giving evidence to support their claims. (noun) 3. I hoped my friend would corroborate my lie to my parents, then i wouldn’t get in trouble. (verb)

Reasons for the Fall of the Western Roman Empire Essay

There are many pieces of writing containing facts and inferences about the reasons of the fall of the Western Roman Empire. After reading selections from a number of writings on this topic, it is somewhat clear what the main reasons for the fall of the Roman Empire were. The vast majority of the people in those times believed that the old civilization was not worth saving, and that contributed to the fall of the empire, according to Gatzke from what he wrote in a textbook. Another more arguable reason for the fall of the empire is that it was simply too big. Because of it’s vast size, it was difficult to control and maintain order. Christianity was legalized when Constantine converted to it when he was the Roman Emperor. The introduction of Christianity was another heavy blow to the empire, because Christianity discouraged the active virtues of the society at that time, killed off military spirit, and some public and private wealth was consecrated to Charity. The Roman Empire was so vast because of how many battles it fought in and won. When the empire was out for expansion, they gained conquered territory and used the new resources (such as plundered wealth and markets) to fuel the prosperity, but when the empire ceased to expand, economic progress also ceased. The Roman Empire could not afford to slow economic progress however, because the government had very large expenses, most of which were created by the army and the bureaucracy. The army had it’s own internal problems rather than just economic. Another factor that contributes to the fall of the Western Roman Empire is that there was a shortage of children, and foreigners began to pour in to be apart of Rome’s army, soon the Roman empire was composed mostly of Germans. This was internal decay. In an attempt to pay the large expenses owed, the government raised taxes on the people, and this only made matters worse. The effects of high taxation on the people were pretty disastrous, people lost hope and left their responsibilities, tenants fled from farms and businessmen fled from their occupations, private enterprise was crushed, and the state was forced to  take over many kinds of business to keep things going. Welfare was introduced, and although it seems good to society today, back then it made things worse for the empire. People stopped being so self-reliant, and they expected something for doing nothing, basically they were made lazy.

Expressionism & art Essay

Expressionism is a complex and often contradictory movement. It encompasses the excavation of the psyche while liberating the body. Expressionism generally refers to anything that was not impressionism; it could even include anti-impressionistic work. Up to the outbreak of World War I, the term â€Å"expressionism† was used to describe any art work that was fauviste, futurist, modern, or cubist. Expressionism has qualities that are a more sensitive perception of the world. It attempts to portray the mind of the artist, shaping the figures which an artist paints or writes about. (â€Å"Expressionism (literature)†) Subjective human experience plays a large role in expressionist art. Because of this, expressionism has potential for despair and anguish, which is quite unlike any artistic movement that came before it. (Bassie, 7-10) Expressionism was not a strict movement; unlike surrealism or naturalism in literature or impressionism in painting, expressionism was the offering of ideas, not techniques. (â€Å"Expressionism in Literature†) For example, after World War I, people were anxious and aware that they were vulnerable. Expressionists worked through these emotions, through the fears of atomic war, creating art that was based on their own experiences and feelings. They refused to set limits on the emotional content of their work. (Sandler, 29-30) Franz Kafka’s The Metamorphosis and Max Beckmann’s Departure are both expressionistic, however, Kafka’s story is the more powerful example of the qualities of expressionism. In Franz Kafka’s The Metamorphosis, there is a passage where Gregor describes the horrors of his daily, a job he never wanted. Gregor mentions that he travels for a living, that that it is â€Å"much more than working in the home office. † He goes on to describe what he experiences and wishes that â€Å"the devil take it all! † (Kafka, 688) This passage from Kafka’s The Metamorphosis exhibits expressionism because it expresses Gregor’s human feelings, even though he has been transformed into an insect. It shows how he really feels, including anxiety and despair. For example, he speaks of his job, even the smallest detail. He detests his job, only working at it because his father owed Gregor’s boss money. He details the commute, the sub par room-and-board, and the fact that he does not have any intimate friends, only acquaintances. However, later in the story, Gregor does begin to lose all of these feelings in favor of his feelings of being an insect. He begins to enjoy rotten cheese and climbing the walls of his bedroom. When his family forgets, or rather begins to not care, about him, transforming his bedroom into a storage area that he has to live with, Gregor realizes his feelings as an insect. According to Gustav Janouch, Kafka himself described The Metamorphosis as his own idea of horror. (1477) This transformation, like that of his physical being, is the embodiment of expressionism. This passage, as well as the entire story, is a telling of change, from one state of being to another, from one process of thinking to another. It shows the human experience not because it deals with changing into an insect, but because each individual questions the nature of their existence; their job, their family life, and their inner purpose. Max Beckmann’s Departure exhibits expressionism because it shows human suffering and peace. In the first panel, people are tied up, perhaps being tortured, but clearly in agony. In the second panel, there are three individuals on a boat, seemingly at ease, catching fish. In the third panel, two individuals are tied together, bodies flush against each other, one upside down, the other right side up. It also looks as though a bird is pecking at one of the individuals. Some believe that Beckmann’s work is obscure, dense, and beyond understanding (Finch), however, that is not true of any work of art. Two out of the three panels show human suffering, which holds the majority in the world. Human suffering is experienced by more individuals at more points during their lives than any other feeling. That is the nature of life, the nature of the world. However, peace is also experienced, although not as frequently. For the individuals in the second panel, they seem content with where they are. Everyone experiences contentment in their lives, but for some it occurs so infrequently that those peaceful moments are overshadowed by suffering. This painting could also express Beckmann’s move from Frankfurt to Berlin when the Nazis came to power in the 1930s. (â€Å"Departure†) For example, the individuals in the second panel could be traveling. The first and third panels could represent where they came from and where they were going. Beckmann did not want to leave Frankfurt, but he was forced to leave, and Berlin held nothing for him. In both the first and third panels, individuals are shown as suffering. Perhaps this is what Beckmann was feeling due to his forced move. Expressionism manifests itself in different ways between literary and visual art works. In literary works, feelings are told as well as shown. One can show despair through description of detail and character development. The reader knows somewhat of a character’s past, and perhaps how they got to where they are in a story. One does not experience this is visual art. One can only look at a painting and contemplate and interpret what happened before and what would happen after, but there is no definite answer. The feeling interpreted from a painting are perhaps those that the viewer has imposed on it, not the feelings that the artist wanted to convey. Everyone has their own vision and opinion; with writing, feelings and experiences are laid out clearly, with paintings, feelings and experiences are more the viewer’s than the artist’s. Because of these reasons, the literary arts can be more expressionistic than the visual arts. For example, Kafka’s The Metamorphosis is more expressionistic than Beckmann’s Departure because Kafka’s story is straightforward about the characters’ feelings, while Beckmann’s painting is left too much up to viewer interpretation. Feelings expressed through art, if any, should be those of the artist who created it, not of the patron. – Bassie, Ashley. Expressionism. New York: Artists Rights Society, 2005. – Bloom, Harold. Franz Kafka. Broomall, PA: Chelsea House Publishers, 2003. – â€Å"Departure. † Online Design Museum. 21 May 2009. http://www. cs. wayne. edu/~zhw/csc691/tour1pic1detail. html – â€Å"Expressionism. † Abstract Art. 21 May 2009. http://abstractart. 20m. com/expressionism. html – â€Å"Expressionism in Literature. † Dictionary of the History of Ideas. 1 May 2003. 21 May 2009. http://etext. virginia. edu/cgi-local/DHI/dhi. cgi? id=dv2-24 – â€Å"Expressionism (literature). † Tiscali. 2009. 21 May 2009. http://www. tiscali. co. uk/reference/encyclopaedia/hutchinson/m0097410. html – Finch, Charlie. â€Å"Deciphering Beckmann. † Artnet. 2004. 21 May 2009. http://www. artnet. com/magazine/features/finch/finch7-17-03. asp – Janouch, Gustav. â€Å"Kafka’s View of ‘The Metamorphosis’. † The Story and Its Writer. 7th ed. Ed. Ann Charters. New York: Bedford/St. Martin’s, 2007. – Kafka, Franz. â€Å"The Metamorphosis. † The Story and Its Writer. 7th ed. Ed. Ann Charters. New York: Bedford/St. Martin’s, 2007. – Sandler, Irving. The Triumph of American Painting: A History of Abstract Expressionism. New York: Praeger Publishers, Inc. , 1970.

Example

Example Essay What do you like to do for fun in your spare time? Well in the next couple paragraphs I will be writing about what I do for fun in my spare time, why, and giving examples. The first thing I will be writing about is what I like to do in my spare time. Well what I like to do for fun in my spare time is going riding. What I mean by that is riding dirt bikes, ATVs, driving trucks off-road, and riding other off-road vehicles. The second thing I will be writing about is why I like to ride. There are many reasons why, but I will be writing about the important ones. The first reason why is because I enjoy it.For example it’s kind of how Michael Phelps is to swimming. He swims because he enjoys swimming. The second reason I like to ride is because it gives me an adrenaline rush. For example imagine being in a motorcycle race, and your pushing yourself to go faster, and take everything right. Then you get that feeling of adrenaline rush. The third reason why I enjoy riding is because when you go off-roading you get a chance to go off in your own world, and explore. The fourth reason why I like to go riding is because you get to go out and tear up things like the ground for instance.The fifth reason why I like to go riding is because you get to go places you couldn’t imagine just walking to. For example if you are trying to go to a friends, and the fastest way to get there is through the woods, and over a bunch of high hills, and a lot of trails to take. Instead of walking you can ride, get up those hills, not wearing yourself out, and enjoy yourself on the way. The sixth reason why I like riding is because it’s a time you can hang out with your friends in your own world, and challenge yourself, and your friends. Well that’s what I do for fun in my spare time. I hope you enjoy doing what you do for fun as much as I do.

Open Ended Questions in Research Essay

Questionnaires and surveys are useful for determining the attitudes, characteristics, profiles, beliefs from a sample of people. In designing a questionnaire that focuses on open ended questions the main concern should be on determining the way the responses will be quantified. Open ended questions are often used in research to clarify closed questions or as a means of generating ideas. In both cases it is generally assumed that the longer and more detailed the response to an open ended question the better (Graziano et al, 2000). However, relatively little is known about the effect of factors such as question wording or questionnaire design on the response to open ended questions. There is a need to ask open ended questions when the researcher desires to probe deeper into a subject area. The use of open ended questions is more common in subjects which are relatively unrehearsed. Open ended questions are also of value, where response cannot be predicted, or maybe to the reduce potential for researcher induced bias. This method makes it possible to explore a range of ideas about a certain issue or topic. Open ended questionnaire questions can be also be quantified but in more indirect way. â€Å"Converting raw, open ended data from large sample sizes into meaningful categories that the researcher can utilize to quantify the results presents a challenge† (Culp, 1998). Several strategies can be used to convert these responses into meaningful information. Using qualitative data analysis software is rapidly becoming feasible. Using software applications that support content analysis and data linking and those that offer advanced linguistic analysis. The content-analysis applications allow an analyst to assess the number of times a participant uses a particular word or phrase in written material or transcribed remarks. By counting the frequency of words and noting the association of certain words, one can categorize themes and concepts. By thus â€Å"quantifying† the qualitative communication, an analyst can associate the resulting information with other quantitative data. A more sophisticated analysis is possible with linguistic analysis, which examines the semantics, syntax, and context of participant’s verbal communications. Linguistic analysis applications help the analyst  identify the key ideas in a text, gain an indication of the relative importance of each idea, and then develop a prediction of a participants attitude and or behavior based on the context of the remarks† (Gale, 2005). The author would also consider scoring qualitative open ended question with coded values. For example expression strong emotional response against an idea could be valued as a 3, while a moderate response could be scored as 2, and a neutral or vague response a 1. Another idea that could be utilized is coding using a Likert type scale based on how overtly strong an idea or opinion is expressed. This method could induce bias if the person doing the interview or scoring the questionnaire has a personal preference in this idea. The research question should not be made known to the person doing the scoring in order to reduce the possibility of bias. The author believes that bias could also be minimized if several individuals do the scoring and the score then be averaged. Summary The topic chosen by this author lends itself well to open ended questions as it solicits responses in terms of attitudes, opinions, and beliefs about the economy. The following open ended questions are an example of questions that might be used in an interview about this topic. †¢How do you feel about the current state of the economy?†¢What do you think caused the recent economic downfall?†¢How has the economy affected your budget?The author would use scoring qualitative open ended question with coded values. For example, strong response could be valued as a 3, while a moderate response could be scored as 2 and a neutral or vague response a 1. The author would then do an analysis of the content based on the categorizations of opinions and attitudes. In a full scale research project, the author would use a mixture of quantitative and qualitative question in order to establish opinions, thoughts, or beliefs on the subject. This would aid in the analysis of attitudes on the topic. The validity of this type of research is only in the accurate analysis of the opinions and attitudes of the participants. References Culp, K. & Pilat, M. (1999). Converting feedback into quantifiable  categories [Electronicversion]. Journal of Extension 37(4). Dilts, R., Grinder, J., Bandler, R., Delozier, J. (1980). The Study of the Structure of SubjectiveExperience, Neuro-Linguistic Programming: Vol I. CA: Meta PublicationsGale, T (2005). Let me count the words: quantifying open ended interactions with customers,Cornell Hotel & Restaurant Administration Quarterly Pub 01-Aug-2005, RetrievedMay 3, 2009 fromwww://goliath.ecnext.com/coms2/gi_0198-245360/Let-me-count-the-words.htmSmith, R. A. & Davis, S. F. (2007), The Psychologist as Detective. New Jersey: PearsonEducation, Inc. Graziano, Anthony M. & Raulin, Michael L. (2000) Research Methods: A Process ofInquiry. Massachusetts: Allyn & Bacon.

Symbolism on why people wear figuritive masks in front of others Essay

Symbolism on why people wear figuritive masks in front of others - Essay Example Since most of my old high school mates have moved away, I will instead visit the Westfield Gateway Mall. Since malls do not change much I expect to see familiar scenes during the night. I will take notes on a notebook which will include all activities which seem familiar and new ones that seem interesting (Metz and Mauk, 34). I will then use the most interesting of my notes to write my invention essay. My only concern in writing g this essay is that since the Westfield Gateway Mall is such a large place I may miss many interesting and new things due to lack of time. I visited the Westfield Gateway Mall one evening in order to make my observations. The Westfield Gateway Mall is packed with lines of cars in the huge parking lot. The doors are made of creative designs which seem to invite you into the bowels of the mall. The building gives off different feelings from its decor. The side of the building ranges from bumpy to smooth while the lights are in a variety of luminous green and y ellow to deep azures and purple. The mall is located within the Los Angeles District. The people, the places and the decor comprise what is the essence of Westfield Gateway Mall. Many different activities take place within the mall though not all are in plain sight. It takes an observant eye to see some of the subtle hints. I walk into the inviting sliding doors and head to the food counter attracted by the sweet aroma of fried chicken. As I walk inside I can instinctively sense eyes boring into my back though I meet turned heads when I turn around. I stand in line next to a teenage couple who can’t stop whispering into each others ears. Well the guy can’t stop talking into the girl’s ears while the girl seemed to have an absent look yet pretended to giggle at his every word. I get my burgers and head to a shiny table to savor the environment. Eating my burger, I look up at the numerous tables spread around the eatery and the kids screaming and scampering all ov er the place. At a table next to me are two ladies who were chatting while the husband talked on the phone with a blank look. I got interested in the blank look of the husband and started analyzing it more. It seemed to me that the husband was merely playing down the seriousness of the conversation for the sake of his wife. It seemed as if he was saying something he did not want his wife to hear though he did not want to leave the table as he was afraid of arousing suspicion. Meanwhile a birthday party is going on full swing at the corner of the eatery. One of the women pretends to be unconcerned when the children run to the party and attempt to grab the pieces of the cake. She wears a face of nonchalance though it is obvious to me that she is embarrassed at her child’s behavior. This is proved by the fact that she seems rooted to her seat and makes no attempt to go to restrain the misbehaving child. In the meantime I notice a waiter who I guessed to be in his mid twenties cl eaning out tables as patrons depart and come in. A family of three with a teenage daughter was seated two tables away. I observed the teenage daughter cast furtive glances at the young waiter though she vehemently denied any such thing when the father reprimanded her. This reminded me of my childhood memories when I was reprimanded for truancy and denied it yet it was clear for all to see my guilt. I go and lean on a railing to watch the steady stream of people coming and

Therapeutic Recreation Paper Essay Example | Topics and Well Written Essays - 1000 words

Therapeutic Recreation Paper - Essay Example Statements like â€Å"I was treated like an object or my needs were not addressed with care† have become an agonizing music to my ears, wishing that something be done about all this. It is my belief that medical care and most importantly therapeutic recreation should embrace care giving in the service they give in order to live a more positive impact. The perception and view that patients or clients are ‘diagnostic label hung on an illness’ as Okeefe puts it, rather than an individual in need of recovering, growing and developing to me is intolerable. This perception is that many doctors and other professionals in the health care industry treat clients as objects; this leads to a casual relationship between clients and healthcare facilities leaving the clients unsatisfied. It is this notion that the financial, profits and research objectives are prioritized over care giving. This for instance has led to the development of mistrust between patients and health care providers as the former continues to experience personal biases and mistreatment in the services he or she is receiving. Personally, I have had quite a share of unpleasant experiences where I have been objectified in the past by being taken from one hospital room to the next, being treated impolitely and not being given considerations to what my needs are among others. Therefore, the trends that emanate form this article by O’keefe are appealing deductions and suggestions about care giving and therapeutic recreation. For the reason that therapeutic is a sub field in the medical field, recent trends have indicated that the field is continually drifting from its initial premises that it had to medical fundamentals and basis. This has deprived therapeutic recreation that is meant to help people having problems coping with the environment, themselves and others of the care they deserve. The article by O’Keefe has helped me learn that the field of therapeutic recreation is not what used to be and, for this reason, it should be changed back to what it was and even better. For this to happen, proper leadership devoid of personal interests and promotion is necessary to steer this field back to the right direction by formulating proper polices and regulations. Another trend that is presented in the article by O’Keefe and that I notice and identify with is the central idea of care giving. Care is stressed throughout the article and leaves the impression and emphasis of the author about the subject. As I have mention briefly above, the idea that care should be central in the leadership and provision of therapeutic recreation. Health care providers should exercise care when providing their services because it leads to a positive development of the client and the relationship involved. Be it in terms of assessing, evaluating, or administering treatment, it is essential to exercise care and concern to patients in order to improve the situations they are for the better. There are a few things that I have learned in the course of reading the article by O’Keefe. First, I have learnt more on the different types of care that should be included in therapeutic recreation leadership and practice. In addition, the care has been divided into four phases that I conclude will be of significant

You can choose the topic Essay Example | Topics and Well Written Essays - 500 words - 2

You can choose the topic - Essay Example These different types of sports shoes will be discussed in detail below. The first category of these sports shoes are soccer shoes which are also commonly known as soccer cleats or football shoes. They are called so because they have cleats or studs. The importance of these cleats is for prevention of injuries due to the differences in the playing field from a normal walking road or pavement ways. The cleats help to maintain balance and prevent slipping on the ground and especially the soft playing ground. The next category is the bowling shoes. These shoes are customized with special soles that are usually smooth and flat with rubber material to prevent friction when sliding while at the same time allowing for the player to be able to brake. The top is made of leather which is to prevent them from quick wear and tear (this is especially so for the rental bowling shoes). The condition provided for these shoes is that the wearer should be careful to prevent them from getting wet or dirty as these two will prevent them from not only sliding well but also from effective braking which thereby provides considerable risks. Other than these two, there are also hiking/ mountain climbing shoes. Hiking shoes are especially made to withstand all types of rough terrain and outdoor activities. In this regard, they are made with special pads or patches on the inside to reduce any form of friction which may cause ankle injuries and blisters. To further prevent blisters and ensure comfort over long distance, these shoes are lined inside with leather. They are also stiff in order to support the foot firmly. For those intending to mountaineer, their shoes have crampons in addition to the above mentioned features to prevent slipping. Lastly, they are also waterproof for those intending to hike on water-prone surfaces. Athletic shoes as

Is aspartame safe for you Research Paper Example | Topics and Well Written Essays - 750 words

Is aspartame safe for you - Research Paper Example Aspartame’s health concerns have been an issue of debate lately and this is why it is surrounded by controversies. In this paper the impact of Aspartame will be analyzed. Researches on Aspartame have revealed more than a few negative effects of regular usage of Aspartame especially the way it affects human brain’s cellular activity. In a research it was concluded that â€Å"excessive aspartame ingestion might be involved in the pathogenesis of certain mental disorders (DSM-IV-TR 2000) and also in compromised learning and emotional functioning† (Humphries et al., 2007). It happens so because of the highly toxic derivatives created in the body after the consumption of aspartame. Once ingested, aspartame breaks down intotoxic derivatives because of the presence of 50% phenylalanine, 40% aspartic acid,10% methanol/wood alcohol in its formula which formsformaldehyde (a colorless toxin) and a carcinogen called diketopiperazine in the body. (Humphries et al., 2007) Cumulatively, these toxins are responsible for affecting neurotransmitter regulation. In some studies, aspartame was regarded as the potential prompter, encourager or aggravator of risky pregnancy and cancer. The chemicals that break down after the use of aspartame pose immense threat to the developing fetus as well as the mother because it damages brain activity and can cause birth defects, reported Dr. Russell Blaylock (Raffelock, 2010). Just one can of diet soft drink containing aspartame can cause salient health-affecting symptoms in pregnant ladies such as nausea, headaches/migraines, numbness and dizziness to name a few alongwith increasing the risk of pre-mature baby birth by 78% (Chitty, 2011). Similarly, the risk of Parkinson’s, Alzheimer’s and ALS (Lou Gehrig’s Disease) can also considerably increase with daily intake of aspartame. (Chitty, 2011) This happens due to the formation of excitotoxins like Domoic acid and glutamate by phenylalanine that stimulates the brain cells negatively to

Earthquackes Essay Example | Topics and Well Written Essays - 2500 words

Earthquackes - Essay Example According to Stein and Wysession (217), earthquakes can also occur due to the elastic rebound theory, which says that in various situations energy is accumulated in rock that is being acted upon by tectonic forces to a degree that the energy rises above the bonding forces holding the rocks causing to break, suddenly returning to its original shape, and the crust moves violently as a result of the quickly released force. However, not all earthquakes are linked to with preexisting faults rather some are linked to intensely buried fold structures, volcanic environments among others in which the molten rock is forcefully pushing out of the crust. The cracking of a rock known as faulting leads to the discharge of energy when stored stress is rapidly transformed to movement and produces vibrations called seismic waves. These seismic waves then move outwards in all directions at a speed of nearly 14 kilometers per second, distorting the rocks they pass through, but the rock returns to its o riginal shape afterwards. The speed of seismic waves is dependent on the plasticity of the media they travel through such as rocks which portray elastic properties. In the event of external forces acting on the rock, they are forced to alter their shapes and since rocks just like other elastic materials, they have an elastic limit after which application of any additional force deforms the shape of the rock. Seismic Waves During earthquakes, the discharge of stress as energy leads to the creation of three different types of waves. The first one, primary waves or P-Waves is the fastest moving waves with the ability to pass through both liquid and solid rock, expanding and compressing the rocks as they move and are the first to be detected by seismographs (Qazi 78). The second type of waves created is the secondary waves or S-waves which unlike P-waves cannot pass through liquids. As these waves move, they are able to cut across the rocks they pass through at positions that are perpen dicular to the direction they are moving towards. Due to their large size in comparison to primary waves, S-waves are considered the most dangerous type of waves and they produce both vertical and horizontal motion as they travel. The seismic activity are terms used to describe the rate of occurrence, cause and magnitude of earthquakes an area experiences over a certain length of time, the instrument used to measure earthquakes is known as a seismometer while a device that not only measures but also records the magnitude is called a seismograph. Seismologists have come up with two scales of measurement to measure the quantitative magnitude of earthquakes one is the Richter scale, named after the American seismologist Charles Francis Richter. This scale is used to measure the movement of the land surface one hundred kilometers from the epicenter, the point on the Earth’s surface directly above the source of the earthquake, also known as the focus and can be as deep as seven hu ndred kilometers. However, quakes are not known to occur past this level since rocks are no not very firm at these higher pressures and temperatures. Smaller tremors are frequently experienced but these tremors usually cause little or no damage. The Richter scale is a logarithmic scale with a

Clifton and Plath on the Feminine Identity Essay

Clifton and Plath on the Feminine Identity - Essay Example While they both appear to be in agreement on the nature of the feminine identity, their American perspectives differ vastly. Clifton, as an African-American, alludes to African themes, and brings into her poem questions about the duality within the African-American experience, and ultimately celebrates herself as a symbol of endurance. Plath's is decidedly different in its paradoxical nature. While her poem focuses on the vivacious and enigmatic legacy that she will leave behind, it is wholly centralized around her death, which creates a somewhat doomed undertone. But while both poets differ in their cultural perspectives, they both produce similar portrayals of the feminine identity as being one of strength, passion, and survival. Clifton brings many symbols to her poem that speak to the African-American, as well as the female experience. She describes herself as a "jungle girl/quick as a snake/a tree girl," (4-6). In aligning herself with such images as a jungle, a snake, and a tree-dweller, she is making a direct allusion to the African identity. Throughout American history, the image of the "African savage" was utilized as a means of persecution, keeping black-Americans under an oppressive rule by larger society. Africans were believed to be tribal jungle-dwellers, savage and uncivilized, and particularly dangerous for their lack of Christianization. Furthermore, the African religions were heavily focused on nature, spirits, demons, and magic, which made them even more frightening to white Americans, who were largely Protestant and highly hostile to Paganism and superstition. Clifton's reference to being "quick as a snake-" the snake being the Christian symbol of evil-seems to be an open embrace of the whi te-American view of the Africans as being aligned with evil and Satan-worship for their ritualistic beliefs. This embrace of a taboo culture is further emphasized in the repeated phrases: "I met me." She has met herself, meaning she has rediscovered her own identity-an identity that has long been buried under social beliefs that it was shameful, uncivilized, and even subhuman. But Clifton also brings a feminine element into her poem, calling herself a "jungle girl" and a "tree girl." Throughout western history, women have been aligned with nature, specifically with the cyclicality of nature, which is similar to the cyclicality of female fertility. Possibly even more revealing is Clifton's description of herself as being "quick as a snake." Snakes have also been ascribed to femininity as, in the Bible, it was a woman (Eve) who fell under the serpent's sway. On the Sistine Chapel, Michelangelo went so far as to paint the serpent itself as having the face and torso of a woman. Thus, Clifton is rediscovering two socially repressed identities: her African identity, and her feminine identity. She goes on to write:

Equity and Trust Essay Example | Topics and Well Written Essays - 1500 words

Equity and Trust - Essay Example That’s when Lord Longdale ruled that Richard Knight did not make a trust, because his will did not satisfy the three certainty tests named above (Brophy, 2008, p. 91). In the case above, the provisions satisfy only one certainty that is certainty of intention. In Jones vs. Lock 1865, the court denoted that for a trust to be established, it must pass the certainty of intention test. In this case, Robert Jones loosely said that he was going to keep son 900 pounds for his child. Before altering his will, he died. The issue under consideration in this case therefore was on whether the 900 pounds he had offered belonged to the child, or to the residuary legatees. In arriving at their decision, the court held that Robert Jones did not have any intention of initiating a trust for the child; therefore the money was still under his residuary legatees. On this basis therefore, the court denoted that certainty of intention must be proved for a trust be valid. This argument is further rei nforced in the case involving Paul vs. Constance 1977. In this case, the court denoted that prove of certainty of intention is an important factor in determining the validity of a trust (Harrison, 2012, p.29). Sam, in his will provides for the distribution of his shares to Margaret his sister, and four grandchildren. However, he does not specify the amount of shares to be distributed to the individuals. In the case law that involved Palmer vs Simmonds 1854, the court denoted that there wasn’t any trust established when the testator wrote in his will that the bulk of his property should go to four unnamed individuals on an equal measure, but subject to a number of stipulations (Brophy, 2008, p. 41). This is because the Testator was not specific on the value of his property that was to be shared. On this basis therefore, the above provision is not valid, and does not create a trust, because he does not prove certainty of subject matter. Another issue that arises also is that Sa m does not give the names of the grand children under consideration, and it is therefore difficult for the trustees to know whom Sam had in mind. In the case law involving IRC vs. Broad way Cottages, the court denoted that in an instance where it is difficult to establish the specific beneficiaries of a will, then the trust established is void (Brophy, 2008, p. 56). In this case, the testator wrote a will denoting that any income derived from his property should benefit the settlor’s wife, and other relations of the settler. The term relation was not certain, making the will void. On this basis therefore, the provisions in this will are void, and do not establish a trust. (b) In this case, Sam satisfies the certainties established in the Case law of Knight vs. Knight. This provision satisfies the certainties of object, intention and subject matter. For instance, Sam identifies the object to be disposed, and that is a bronze statue of a musician; and the beneficiaries who are the grandchildren of Fiona. The case involving Re Kayford 1975 is a perfect example of a case law that depicts the importance of certainty of intention in a will (Brophy, 2008, p. 67). In this case, the managers of Kayford mailing company were concerned that their organization will be insolvent. On this basis, they opened an account with another bank to keep payments that

Virginia And New England Essay Example for Free

Virginia And New England Essay Virginia and New England stand out as very distinct states that experienced different historical background especially in the early period of colonization. The New England region consisted of such states of modern day Massachusetts, Rhode Island, Vermont Connecticut, New Hampshire and Maine. First European settlement in New England was in 1620 by European religious pilgrims who were fleeing Europe because of persecution. When the first settlers first came they believed the whole of North America was virgin and forested that thus the name Virginia. Jamestone was the first permanent European settlement in May 1607. (John Smith 122) Initially when the Europeans started settling in these areas they peacefully coexisted with the natives because they were few in number and posed no threat. The first tribes that controlled these areas were mainly the Algonquian tribes and had quite a different culture from the Europeans. Although the interactions thrived at first and peace prevailed, conflict bordering on land control and ownership stated increasing. (John Smith 132) In Virginia and New England the Europeans stated cultivating tobacco as a cash crop and as the demand increased more land was being cleared leading to an increased number of more settlers streaming in. There was bound to be an increased conflict between the Native Americans and the new settlers. The Native Americans depended wholly on the forested woodland as the source of food especially from hunting. As more land was being cleared to provide land for tobacco the natives could not stand it, they fought the encroachment. This would lead to the Indian massacre of 1622 and another one in 1644 against the Europeans by the Powhatan tribe. (John Smith 162) As time elapsed, by the 17th century there was an increased number of settlers who arrived from Europe in droves, on the other hand there was a serious decline of the native tribes as a result of assimilation with the general population which meant that their heritage and identity was being heavily compromised. Soon thereafter, because of the expansion of the land under tobacco, most of the land came under the control of the colonists who in turn started practicing slavery as a source of labor. The colony was under British control by 1622 ending the control by the Native Americans. (John Smith 167) Works Cited John Smith : The generall historie of Virginia, New England the Summer Isles : together with The true travels, adventures and observations, and A sea grammar Glasgow : J. MacLehose ; New York : Macmillan, 1907. P. 122-167

Health Insurance and Medicare Essay Example for Free

Health Insurance and Medicare Essay I. Introduction The Patient Protection and Affordable Care Act (PPACA) was signed into law on March 23, 2010 by President Barack Obama. Along with the Health Care and Education Reconciliation Act (HCERA), it represents the momentous transformation of the U.S. health care system. Its main goal is to decrease the amount of uninsured citizens as well as to reduce the overall costs of health care. It is a vastly complex reform that will affect many people in aspects of their health care, costs, and the country. There are many opinions about how this reform will affect the nation, some saying it will make us better off, others saying we will be worse off, and those who do not think it will make a difference. But regardless of these opinions, what the majority does agree on is that these laws may be difficult to understand and that many are not even aware of these changes. There are many problems that the health care industry is facing. The cost of health care may arguably be the most important factor that people are concerned about. Many think that health care policies and premiums are too expensive. Coupled with the fact that our population is aging, meaning that there will be more elder people with more health problems, health care costs are rapidly growing and take up a huge chunk of the federal budget. There are also many loopholes within the current health care system. Individuals who are looking to buy insurance can be denied based on their pre-existing conditions. Some insurance policies even have a lifetime limit on benefits. What all these examples basically sum up is that the people who are in need of health care the most are those who are also the most unlikely to be insured, or are under insured. In an attempt to address these issues, the PPACA and Reconciliation Act were established. The Health Care and Education Reconciliation Act was enacted to amend the PPACA. It is divided into two titles, one addressing the health reform and the other addressing student loan reform. It makes changes to some parts of the PPACA. That is why many people commonly refer to the overall health reform as just the PPACA. The most noted change this brings  is that it requires almost all citizens to have health care insurance, or to pay a penalty. Some examples and cases regarding this issue will be discussed later on. The PPACA also considerably expands public insurance as well as funds private insurance coverage. It will close loopholes such as setting life time limits as well as making it illegal to reject coverage for those with pre-existing conditions. In terms of affordability, the PPACA will expand Medicaid to cover low-income families and individuals across the nation. It also aims to cut down and reconstruct Medicare spending, which will be the main focus of this paper. II. The Impacts of the PPACA and HCERA on Medicare and Health Physicians The PPACA is made up of 10 titles. I will be discussing selected provisions in Titles II, III, IV, and V regarding Medicare. These include program modifications and payment to Medicare’s fee-for-service program, the Medicare Advantage, prescription drug programs, Medicare’s payment process, changes to address, waste, fraud, and abuse, and other miscellaneous Medicare changes. As for the HCERA, the first title has provisions detailing health care and revenues. Subtitle B of Title I involves provisions that change provisions PPACA relevant to those listed above (Medicare Advantage, fee-for-service, and prescription drug programs). Subtitle D has provisions regarding decreasing fraud, abuse, and waste in Medicare. Subtitle E discuses revenue related provisions such as a provision that changes Medicare tax provision in PPACA. A. Impacts on Medicare According to the Congressional Budget Office (CBO), the provisions in PPACA as amended by the HCERA will reduce direct spending by an estimated $390 billion (CRS, 2010). The provisions that are predicted to produce the largest savings include the following: (1) developing an Independent Payment Advisory Board to create changes in Medicare payment rates is presumed to save about $16 billion (2) decreasing Medicare payments to hospitals that aid a vast number of low-income patients, is expected to reduce expenditures by an estimated $22 billion (3) permanent deductions to Medicare’s fee-for-service payment rates (4) changing the high-income adjustment for Part B premiums, and (5) making maximum payment rates in Medicare Advantage closer to spending in fee-for-service Medicare. However, it is critical to  note that these are just estimates. Medicare is made up of four parts that are each accountable for paying for various benefits, dependent on different eligibility criteria. Under traditional Medicare, Part A and Part B services are usually paid by a fee-for-service basis (services supplied to a patient is reimbursed through a separate payment). Part A supplies coverage for skilled nursing facility (SNF) services, inpatient hospital services, hospice care, and home health care, which are subject to some limitations. Provisions that reduce Part A spending make up a large part of the savings related to this legislation through either payment changes or constraining payment updates. PPACA will alter Medicare’s payment updates to Part A hospitals to account for cost savings, which will significantly reduce Medicare spending in the next 10 years. Under PPACA (Title III Subtitle A Section 3001), beginning for discharges on October 1, 2012 hospitals will acquire value-based incentive payments from Medicare. The first year of the value based purchasing (VBP) program will aim at collecting data and assessing performance. Starting in 2013, adjustments to hospital payments will be made based on performance by the VBP program. There will also be VBP standards established (i.e. levels of improvement and accomplishments), as well as a method for assessing how hospitals perform. Hospitals with the highest score will obtain the biggest VBP payments. Those that meet or go beyond the standards are able to receive an increased DRG payment for each discharge within the year. However, to provide for these VBP incentive payments the DRG payments will be reduced by a certain percentage: 1.0% in 2013; 1.25% in 2014; 1.5% in 2015; 1.75% in 2016; and 2.0% in 2017. An alternate choice to receive covered benefits would be Medicare Advantage (MA). Private health plans are paid a per person amount to supply all Medicare-covered benefits to those who enroll in the plan under MA. The payments made to MA plans are decided by comparing the maximum amount Medicare will pay for benefits with a plan’s cost of providing those required benefits. If the plan’s cost is below the maximum, then it is paid  the cost plus a rebate equal to 75% of the difference to the maximum. But if the plan’s cost is above the maximum, then it is paid and must also charge the enrollee the difference between the cost and the maximum. PPACA modifies how the maximum payment is decided. Beginning in 2012, it will implement benchmarks (maximum amount Medicare will pay for benefits) calculated as a percentage of per capita FFS Medicare spending. It will also increase benchmarks depending on the quality of the plan. Those with a high quality rating will get an increase in their benchmark while new plans or those with lesser enrollments may also qualify to get an increase. PPACA will also vary the plan rebates based on quality with new rebates set from 50% to 70%. In regards to changes affecting Medicare’s prescription drug benefits, the health reform makes a few changes to the Medicare Part D program. PPACA increases the premiums held by higher income enrollees. The income standards are set to be at the same manner and level as that in Part B. Beginning in 2011, those enrolled in Part D will have a 50% discount for drugs during the coverage gap. In extension, HCERA will supply a rebate of $250 to those who enter the gap in 2010. Hopefully this phases out the â€Å"donut hole† (coverage gap) by slowly lessening the cost-sharing and coverage gap for generic and brand name drugs. Medicare’s finances are operated through two trust funds, the Hospital Insurance (HI) and the Supplementary Medical Insurance (SMI) trust fund. The main provider of income to the HI fund, which pays for Medicare Part A, is the payroll taxes paid by employers and employees. Medicare Part B and D are funded by general revenues and monthly premiums. In addition to all the previous provisions addressing Medicare’s financial issues, there is another precautionary step being taken. The PPACA has a provision to establish an Independent Payment Advisory Board with the goal of decreasing Medicare spending. B. Impacts on Physicians The PPACA and HCERA make various changes to the Medicare program, which in turn affects physicians and how they practice. Some of these provisions have clear consequences, such as immediately changing physician reimbursement, while others have indirect influences on how physicians may practice in the  future by modifying the incentives to improve the delivery and quality of care. PPACA broadens the Medicare Physician Quality and Reporting Initiative (PQRI) incentive payments though 2014 and administers a penalty for those who fail to report quality measures starting in 2015. It also supplies for a further bonus to physicians who meet the requirements of an assessment program, such as the Maintenance of Certification Program, while penalizes the physicians who fail to meet those standards in the future. Under Section 3002 of Title III, Medicare claims data will be used to provide reports to physicians that measure resources used to provide care for Medicare beneficiaries. Under Section 3007 of Title III, the Secretary of HHS is obliged to create and administer a separate payment modifier to the Medicare physician fee schedule. This payment should be based on the relative cost and quality of the care provided by physicians. The quality of care should be assessed based on risk-adjusted measure of quality determined by the Secretary. Costs are also assessed based on measures determined by the Secretary. Risk factors such as ethnicity, demographic, socioeconomic characteristics, and health status should be taken into account. By January 1, 2012 these explicit measures of cost and quality, along with implementation dates of the adjusted payments should be published. III. Regulations Implementation With such significant changes and provisions being made, there should be a way to keep track of how each is being regulated and implemented. I will discuss the regulations, time limits, and effective dates on how each are being done so by year. The first changes of 2010 start with Medicare provider rates. This includes reductions in the annual market basket updates for hospital services. Currently, there have been productivity adjustments added to market basket update in 2012. The Centers for Medicare and Medicaid Services (CMS) have issued these updates for varying provider types starting in August 2010. The  implementation of the Medicare Beneficiary drug rebate, which supplies a $250 rebate to those in the Part D coverage gap, started January 1, 2010. In May 2010, the CMS published a brochure containing information about the coverage gap in Medicare Part D. As of March 22, 2011, about 3.8 million people have received the $250 rebate (HHS, 2011). As for closing the Medicare drug coverage gap, on December 17, 2010 CMS sent a letter to pharmaceutical companies addressing guidelines to the Medicare Coverage Gap Discount Program. This program became effective on January 1, 2011. Moving onto provisions implemented in 2011, Medicare payments for primary care will provide a 10% bonus payment for services. It will also provide the same bonus to general surgeons working in areas with a shortage of health professionals. This is being implemented starting in January 1, 2011 through December 2015. As for the MA payment changes, they will restructure payment to private plans and prohibit higher cost-sharing requirements. This has been in effect since January 1, 2011. The CMS issued a notice to MA plans in April 2010 addressing the freeze in 2011 payment rates at 2010 levels. A Medicare Independent Payment Advisory Board made up of 15 individuals to arrange proposals and recommendations to decrease the per capita rate of growth in spending if it exceeds targeted rates was planned to be established. On October 1, 2011, funding was made available and the first proposals are due January 15, 2014. In 2012, the second part of the MA plan payments, which reduce rebates paid and provide bonuses to high quality plans, went into effect on January 1, 2012. On February 28, 2012 the CMS sent out a letter to MA plans addressing the payment rates for 2012. Fraud and abuse prevention was also implemented on January 1, 2012. It establishes procedures for screening and reporting those who participate in Medicare. On March 23, 2011 CMS issued a notice addressing the fee that providers would have to pay to fund the screenings. Later on in the year, on October 1, 2012 Medicare value based purchasing was put into effect. This creates a program to pay hospitals based on their quality of performance. This coming year in 2013, there will be a few provisions to come into effect  starting off the new year. On January 1, 2013 the Medicare tax increase (increases the Medicare Part A tax rate on wages by 0.9% on incomes of $200,000), Medicare bundle payment pilot program (program to create and assess payments for certain services), and the latter part of the prescription drug coverage gap (reducing coinsurance) will be put into effect. As for 2014, the last of the Medicare provisions will be implemented. The Medicare Advantage plan loss ratios are mandated to be no less than 85%; this will begin at the start of the year on January 1, 2014. The second implementation for that year will be Medicare payments for hospital-acquired infections; it will decrease payments to those hospitals for their hospital-aquired conditions by 1% and this process will continue onto 2015. IV. Cases Challenging PPACA When the PPACA and HCERA were signed into law, many people opposed and sued claiming that the reform was unconstitutional for a number of reasons. The most controversial was the mandate that require most citizens to obtain health insurance coverage, and if failing to do so would have to pay a penalty in the form of an individual tax. Another debated provision was the expansion of the Medicaid program to cover even more individuals, such as those with low income. All of these separate cases were then merged into a single case, The National Federation of Independent Business v. Sebelius, 567 U.S. (2012). When ruled, it was a momentous Supreme Court decision in which the Court maintained Congress’s authority to enact the provisions of the Affordable Care Act and the Reconciliation Act. In December 2011, it was announced that there would be a 6 hour oral argumentation heard by the Court over a time span of three days beginning on March 26, 2012 and ending on March 28, 2012 discussing varying debatable topics of these provisions. By a vote of 5 to 4, the Court maintained the Individual Mandate aspect of the PPACA as a binding exercise of Congress’s authority to lay and collect taxes. The critical characterization of this financial penalty as a tax is what passed the mandate as constitutional. Preceding this landmark case there were many previous hearings held, all  having similar conflicting opinions. The Eleventh Circuit was also dealing with arguments in relative cases challenging PPACA. While it was assumed that the Fourth Circuit, which had heard oral arguments before the Eleventh Circuit, would issue a decision on PPACA first, the Eleventh Circuit was actually the second to issue its opinion, on August 12, 2011. In Florida ex rel. Bondi v. U.S. Department of Health Human Services (2011) the plaintiffs of the case were two private individuals, the National Federation of Independent Business, and 26 individual states. The Eleventh Circuit then published a 300-plus page opinion finding by a 2:1 majority that the Individual Mandate (requiring health insurance coverage) is unconstitutional, and thus created a split of authority between the two Circuits. The Eleventh Circuit heard this appeal from the United States District Court for the Northern District of Florida, which saw the Individual Mandate to be an unconstitutional exercise of Congress’s authority. The district court also found that the Individual Mandate was not applicable to the rest of the PPACA, meaning that the whole act was invalid. The plaintiffs in the district court case also debated that the PPACA’s expansion of Medicaid was unconstitutional, but the district court granted the government judgment on that issue and the Eleventh Circuit agreed to that court’s decision. These two cases show how divided opinions can be and how difficult it was and is to pass a health reform law. Opinions are still divided, concerning many aspects such as the Medicaid expansion, the Commerce Clause, and the Necessary and Proper Clause. On the issue of Medicaid expansion, no one, single opinion had the support of the majority of the Justices. Also, on the issue of if the Individual Mandate was within the authority of Congress under the Commerce Clause and the Necessary and Proper Clause, again there was no single opinion that was supported by the majority of the Court. Despite all these controversies, and even though the act has passed, there are still those who are continuing to pursue litigation in order to repeal and defeat the PPACA. V. Conclusion Medicare spending has been increasing much more rapidly compared to the general economy, and this definitely raises concerns about Medicare’s  long-term sustainability. The provisions in the Affordable Care Act and the Reconciliation Act were established to decrease Medicare program costs by about $390 billion over the following 10 years through modifications in payments to various providers, by leveling payment rates between fee-for-service Medicare and Medicare Advantage, and by boosting efficiencies of how health services are delivered and paid for. Overall, the PPACA and HCERA are momentous pieces of legislation that will restructure the future of the U.S. health care system. It is still unclear of how well these provisions have been implemented, with some still having yet to be so. The main concern is probably how well costs will be contained or reduced. With all of these new taxes, hopefully the reform will actually reduce the federal deficit over the next ten years that these provisions are being implemented. There is still much work to be done within the next few years, to see how this reform works out. Many people are glad that it has passed and support this reform as well as encourage it to be expanded, while others oppose the reform arguing that it creates too much government involvement in the issue. But since it has passed and is enacted in the present, people should make use of what is being provided. Some are not even aware of the changes in the health care industry and are oblivious to how they are being affected. That is why it is important to stay informed and make decisions, after all this is what directly affects your future. References CRS Analysis of CBO (March 20, 2010). Estimates of the effects of PPACA and the Reconciliation Act combined. Congressional Budget Office. Retrieved October 31, 2012 from: http://www.cbo.gov/ftpdocs/113xx/doc11379/AmendReconProp.pdf Barrett, Paul M. (June 28, 2012). Supreme Court Supports Obamacare, Bolsters Obama. Bloomberg Businessweek. Retrieved November 3, 2012 from: http://www.businessweek.com/articles/2012-06-28/supreme-court-supports-obamacare-and-bolsters-obama Congressional Budget Office (March 2009). An Analysis of Health Insurance Premiums Under the Patient Protection and Affordable Care Act. Letter to the Honorable Evan Bayh. Congressional Budget Office, Washington, DC. Retrieved November 3, 2012 from: http://www.cbo.gov/doc.cfm?index=10781. Kaizer, J. (2010). Implementation Timeline. Health Reform Source. Retrieved November 5, 2012 from: http://healthreform.kff.org/timeline.aspx Hilgers, David W. (February 2012) Physicians post-PPACA: not going bust at the healthcare buffet. The Health Lawyer, Vol. 24. Retrieved November 4, 2012 from: http://www.americanbar.org/content/dam/aba/publishing/health_lawyer/health_mo_premium_hl_healthlawyer_v24_2403 Pozgar, George D. (2009). Legal essentials of health care administration. Missisauga, Ontario: Jones and Bartlett Publishers, Michael Brown. National Federation of Independent Business v. Sebelius, Secretary of Health Human Services 567 U.S. (2012) No. 11-393 Argued March 26-28, 2012 – Decided June 28, 2012 Florida ex rel. Bondi v. U.S. Department of Health a Human Services, 780 F.Supp. 2d. 1256 (N.D. Fla. 2011), order clarified by 780 F.Supp. 2d. 1307. (N.D. Fla. 2011).