Respondeat superior Essay

?1. Provide an overview of the respondeat superior legal doctrine and explain its significance in the health care industry. Additionally, explain at least two defenses to this legal doctrine. Your initial post must be a minimum of 250-300 words. Respond to at least two of your classmates’ posts. The respondeat superior is a legal doctrine that holds the employers legally responsible for any wrongful acts caused by their employees. The employer is liable for any injuries caused by their employee to their patients. A health care organization can be held liable for any unjust acts their employees cause. â€Å"A hospital has vicarious liability for the negligence of its nurses, which allows a patient to bring a lawsuit against either the nurse individually or the hospital as the employer, or both (Giordano, 2003). It is up to the health care organization to ensure a staff that promotes ethical care and who are competent in their job. â€Å"A hospital has a duty to the patient to ensure the competency of its nursing staff and the physicians who maintain privileges at its institution† (Giordano, 2003). It is important that the health care organization maintains a place that revolves around safety for the protection of their patients and visitors. â€Å"Failure to do so may create institutional liability on the part of the hospital† (Giordano, 2003). One of the defenses should be providing adequate care to all patients by monitoring them more often and providing them with the right dosage of medications when needed. â€Å"In medication administration, the 5 R’s are often cited: right patient, right drug, right route, right dose, and right time. All too often 1 or more of these â€Å"rights† are violated, and a patient is injured† (Giordano, 2003). Another defense would be that the health care organization should train all staff upon hire and implement all rules and guidelines and advise them that any misconduct will result in termination. Malpractice cannot be avoided but they can be reduced (Giordano, 2003). Giordano, K. (2003). Examining nursing malpractice: A defense attorney’s perspective. American Association of Critical-Care Nurses. Critical Care Nurse, 23, 104-107. Retrieved from http://ccn. aacnjournals. org/content/23/2/104. full. pdf

Look at Macbeth’s Monologue in Act III Scene I, what do we learn about Macbeth? Essay

In Macbeth’s monologue in Act III Scene I, we learn a lot about Macbeth’s insecurities. He tells us that he does not feel safe on the throne because of the witches’ prediction that Banquo’s children will be kings. He fears Banquo because Banquo is brave, and he represents good and he would not approve of how Macbeth obtained the crown, we can see Banquo’s suspicions earlier in this scene when he fears that Macbeth has â€Å"played’st most foully† for the crown. He says that Banquo is clever and as long as Banquo is around, Macbeth will live in fear of him. Macbeth then talks about how the witches have predicted that Macbeth will have no children and his crown is â€Å"fruitless†, and he has a â€Å"barren sceptre† meaning that he will not pass on his crown to anyone in his family. He then says that he only murdered Duncan for Banquo’s children, as they will be the next kings, and it was only for them he gave his soul to the devil and only for them he has become a more evil and treacherous man. He then asks for fate to be kind. This is a clear change in Macbeth’s character here, earlier in the play he was described as â€Å"disdaining fortune† in battle, which means that he did not worry about fate or fortune, he just fought bravely against the odds, but now we see that Macbeth has come to rely on fortune and beg for it to be kind to him. In this monologue Macbeth reveals that he is probably going to kill Banquo and Fleance, Banquo’s son. Earlier in the scene he asked how Banquo was going to get to the banquet at Macbeth’s palace and if Fleance would be going with him. He wants to kill Banquo to stop himself going mad with fear of the witches’ prediction about Banquo â€Å"having kings†. He realises that this may mean that one of Banquo’s children may kill him to become king. He wants to kill Banquo and Fleance, as that will stop Banquo’s line of descendants as Fleance is Banquo’s only son and then Macbeth will be safe in the crown. We can also see that Macbeth is a very insecure person and is especially insecure as a king. He will go to any lengths to make sure that he remains king, even murdering his best friend and his best friend’s son. There are some hints I this passage that Macbeth is going slightly mad. He says that he ahs â€Å"filed his mind†, which means that has corrupted his mind or has gone a bit crazy, by killing Duncan. In this monologue we see some of Macbeth darkest and deepest thoughts. He has changed from the brave, loyal and honourable man that we first were introduced to him as by the dying captain to a man that is willing to murder innocent men for power, and a man that is haunted by predictions made by some old women.

Case study 4 -BUDGETING STATEMENTS Essay Example | Topics and Well Written Essays - 750 words

Case study 4 -BUDGETING STATEMENTS - Essay Example Hence for 4000 patients visited during the month, the number of hours expected to be spent by the nurses is (4000 * 0.5) 2000 hours. But the actual time spent by the nurses on the patients is 2080 hours. This indicates that an additional 80 hours, i.e, (80 * 12)  £ 960 was spent on the patients. It is essential to investigate the reasons for this variance as the effect of this variance is adverse. As this measure is directly related to the efficiency of the nurses working at the hospital, one of the reasons for this variance might be that some of the nurses might be inefficient (Drury, 2005). The other possible reason could be that, some of the patients might have required additional care and attention which could have resulted in additional hours spent by the nurses. Appropriate action can be taken to improve the efficiency of the nurses can control this variance to a great extent (Blocker, 1951). The cost incurred in terms of the payment made to the nurses amounts to  £ 33,180. However the estimated pay based on the average pay per hour ( £ 12) is computed as (2080 * 12)  £ 24,960. This additional  £ 8,220 also has an adverse effect on the budget. Hence it is essential to understand the reasons for this variance in order to adjust the budgeting accordingly for the future periods. It is known that the pay for the nurses vary from  £ 7 to  £ 28, whereas the average is  £ 12. In the budget prepared, this average was only taken into account. However, the reason for the variance might be that more number of nurses with payment more than  £ 12 were on duty during the month. This variance can be controlled by noting the nurses who will be on duty for the following month and estimating the pay based on their pay scales, instead of using the average pay value. The quantity of supplies and variable heads are associated with the nursing hours as per the statistical studies. According to the standard, an average of  £ 10 worth of supplies and variable overheads are

Human resources case study Example | Topics and Well Written Essays - 1000 words

Human resources - Case Study Example This method does not require that all these sources be included but the more they are the better. Certainly, there are no known legal limits to the sources of rating that may be invoked in the evaluation of performance. Research indicates that the multiple-input approach has more accuracy and reliability in the final information provided (Bracken et al, 15). Top generate proper feedback it is necessary to ensure that the organisations culture and mission are considered since the purpose of feedback will differ with each sources. The Centre for Persons with Disabilities has a reputation of being an objective and goal oriented institution whose mission is to improve the lives of persons with disabilities as wells the affected families. The institution invests in research, education and training, demonstration services as well as technical assistance. The information gathered from the research is used as a platform for the diagnosis accommodation correction of the various body challenges. It also allows the families to leant new methods and ways of accommodations the affected persons challenge into their daily lives. The education and training aspect ensures that the service providers and families are equipped with techniques of dealing and managing the conditions. Any employee’s evaluation will therefore have to fall in line with the mentioned objectives of the institution to pass for good performance. Julie Williams works at The Centre for Persons with Disabilities as a clerk in the Interdisciplinary Training Division, and she helps children with disabilities to improve their learning process, and will collect data by conducting over the phone surveys, mailing out surveys, possibly emailing surveys. The phone surveys will allow the evaluation to have an interpersonal perspective with the various sources. It allows the evaluation to take into consideration the feeling of

New technology in the workforce Article Example | Topics and Well Written Essays - 1000 words

New technology in the workforce - Article Example This is why Google is trying to penetrate its product called Google Glass in the workplace and organizations. Google Glass can be a very helpful technology in enhancing the productivity at the workplace. It can be used as a tool for providing on the job training. This device can help in providing instructions to the employees while they are working on their tasks. In turn this device will save the time and amount of money that employees spend on training in settings that are outside their organizations. This device will decrease the interruptions that employees and employers experience as a result of providing outdoor training to their employees. This device will act as similar to a computer that provides instructions to employees. The difference between the two is that while using this device the hands of the employee will be free to perform their tasks while taking instructions. The article titled as â€Å"The Future Of 3D Printing And Manufacturing† has been authored by Rakesh Sharma and in this article the author talks about the future of manufacturing organizations and how their manufacturing units will be influenced by 3D printing (Sharma, 2014). The author states that in future prototypes will be developed in consistency with the needs and wants of the consumers with the help of 3D printing and this will allow manufacturing organizations in differentiating as well as developing goods according to the needs of individual customers. The author states that organizations that are larger in size and have more human resources will be able to gain more benefit from 3D printing. The author states that 3D printing will play a role of providing research that will help in fighting issues such as poverty and changes in climate. The R&D organizations will use 3D printing to develop products that they will provide to businesses. 3D printing in future

Micro Economic Essay Example | Topics and Well Written Essays - 750 words

Micro Economic - Essay Example The giant company then dominates the market. The author refers to a monopoly that arises from economies of scale as a natural monopoly (Mukherjee 333). If the average cost goes down over the whole range of demand, then one seller can offer the product at a lower cost per unit, and more effectively than multiple suppliers. The market may start with numerous sellers, but naturally ends up with one seller that can take advantage in the best way to decrease the average cost. Public utilities such as natural gas sellers, electricity distributers, and garbage collectors have natural monopoly inclinations. A market that experiences decrease in average costs is likely to lead to a natural monopoly. Monopoly may come up because of artificial legal barriers to new firms’ entrance to an industry. The law provides that no other organization can offer this service (Mukherjee 335). For instance, the law in India does not permit any other firm to supply Indian currency except the Reserve Bank. Government policies can be in different forms, though they all aim at limiting what a business can do, where particular products or prices become mandatory while others are illegalized. The ideal form of regulating monopoly may involve forcing a business to set equal prices to its marginal costs. Prohibitions may include anti-competitive agreements and referrals to the completion commission in which an agreement can be reached to correct the offending area of dispute. A company may dominate the market of a product if it totally controls the supply of raw materials. If it is a sole owner of the raw materials, it can keep new competitors out of the industry (Sandhu and Jain 308). A commodity of the same value can therefore not be manufactured to compete in the market. This will mean that the owner can utilize it to enjoy full power of monopoly. A patent may give an exclusive right to the patent holder to produce a given

Movie Analyses Essay Example | Topics and Well Written Essays - 2000 words

Movie Analyses - Essay Example This reality shall be divulged upon, in light of movies such as Volver, A Separation, The White Ribbon, Tsotsi, Departures, Animal Kingdom and The Secret in their Eyes. Thesis All movies are derived from prevailing socioeconomic realities with the main intention of fostering emancipation, justice and equity, in lieu of comic relief, catharsis and entertainment. Question 4 Of the seven movies, Tsotsi has the most interesting setting. This is by virtue of the manner in which the author and the film crew have labored to use various elements of filmmaking to make the movie more persuasive. For instance, although South Africa’s Johannesburg is more urbane than any other city in Africa, yet the featuring of the neighboring sprawling and (in)famous Soweto slum makes the plot of the movie more plausible. Another instance which reinstates this sense of authenticity is the presentation of large construction pipes which serve as Tsotsi and his gang’s domicile. Otherwise, it would be out of order to speak of Tsotsi’s crime as taking place within Johannesburg (Hood, 2005). The author also uses special effect filmmaking strategies to make the setting very plausible and congruent with the plot. Specifically, lightning techniques have been used to this effect. In instances where Tsotsi and his gang carry night raids, weak light is used, thereby making the audience believe that such criminal undertakings are nocturnal. Through the use of silhouettes, Tsotsi and his proteges are also densely shadowed, so that they are easily identified as malefactors. The failure to use proper lighting could have portrayed Tsotsi’s criminal exploits as taking place during daytime, and thereby painting Johannesburg as an insecure, crime-riddled city where crimes happen even during broad daylight. Lance Gewer and Gavin Hood as the director and cinematographer respectively showcase their dexterity and ingenuity in filmmaking by making the movie polyglot. The movie consists of languages such as English, Afrikaans, isiXhosa and isiZulu, and thereby rightly painting Johan nesburg not only as a polyglot but also a cultural melting pot. Question 5: The concept of family In all the seven movies, the concept of family is not only ubiquitous, but also given a central thematic value. In the 2009 German film titled The White Ribbon, a family is depicted in Eichwald, northern Germany as the world is on the verge of World War I. Authored by Michael Haneke, the film portrays the family as morally hypocritical. On the facade, the society appears chaste by the virtue of a puritanical pastor’s emphasis on sexual asceticism. However, a thorough look at the society peels back this facade. The village doctor treats other children kindly but has a penchant for humiliating his housekeeper and is found in a compromising situation with his teenage daughter. The family is also presented as morally unstable, even in the person of the baroness who confesses to her husband of being in love with another man. The larger family of human society is painted as unjust and giving way to moral decay. Particularly, this is seen in the instance where the baron whimsically dismisses Eva from work, but retains and recommends a farmer whose son had rummaged the baron’s cabbage farm (Haneke, 2009). In Volver, the family is also depicted as one that is replete with sexual scandals and unresolved matters. Particularly, there is an instance where Paco tries to rape Paula, despite being Paula’s father figure (Almadovar, 2006). In Tsotsi, the family is depicted as being characterized with a degree of inequality and

707 week 9 Assignment Example | Topics and Well Written Essays - 250 words

707 week 9 - Assignment Example Demographic factors such as age, gender, level of education, and area of residence are other possible variables for the study. Mean, range, and standard deviation will be calculated for both self-efficacy score, age and educational sessions because the variables are measured on a ratio scale that allows for calculation of the descriptive statistics (Heavey, 2011). Frequency and percentage will be used gender, level of education, and area of residence because of the variables are measured on ordinal scale of the variables. Lack of equal interval on magnitude and absolute zero property does not allow to use mean, range, and stanadard deviation in describing he variables (Heavey, 2011). The task force could use a t-test to investigate the relationship between self-efficacy score and number of educational session. The statistic would test a hypothesis for significance of a relationship between the two variables (Heavey,

Tumor Immunology - The Role of Tumor-Associated Macrophages Research Paper

Tumor Immunology - The Role of Tumor-Associated Macrophages - Research Paper Example Macrophages are multipurpose cells act in response to the stimulus in diverse tumors they release various macromolecules encompassing growth factors, cytokines, chemokines, and enzymes that potentially control tumor augmentation, tumor angiogenesis, tumor invasion, and tumor metastasis. Tumor-Associated Macrophages (TAM) act upon the invasive area where TAMs sway cancer cell motility, they also act on stroma and perivascular areas where they encourage metastasis and play an imperative role in avascular and perinecrotic regions so that hypoxic TAMs accelerate angiogenesis. The present article deals with the role of TAMs in promoting tumor induction and its role as anti-tumor agent and also the role of TAMs in malignancies. It is now established that tumor cells potentially block or elude the actions of TAMs at the site of the tumor. Molecules derived from tumor cells also activate TAM elevate survival as well as the proliferation of tumor cells. On the other hand, TAMs induce tumor angiogenesis through the production of mitogens, growth factors, and enzymes. Monocyte-macrophage lineage cells get polarized activated into M1 and M2 cells. An M1 form of macrophage activation encompasses IFN-ÃŽ ³ based cytokines, GM-CSF (granulocyte-macrophage colony stimulating factor), LPS and TNF. They are distinguished by IL-12, IL-23(both high), IL-10 (low) and profuse quantity of reactive oxygen and nitrogen intermediary and inflammatory cytokines. Whereas M2 is a macrophage activation as a result of IL-4, IL13, IC (Immune complexes), IL-10 as well as glucocorticoid hormones. M2 are involved in Th2 response and perform immunoregulatory functions and plays role in tumor progression.

Write a brief humorous essay on the director Essay Example for Free

Write a brief humorous essay on the director Essay Write a brief humorous essay on the directors take of a modern production of a chosen scene in Romeo and Juliet Romeo and Juliet, Act 1, Scene 5 No, no, no and NO! I was beginning to get exasperated. The actors I had selected for my production of William Shakespeares Romeo and Juliet were, how should I put it kindly? , dim and untalented. We were rehearsing one of the most important scenes of the play, the scene where Romeo and Juliet first meet. The scene where they fall in love, the whole play revolved around this scene, and this bunch of amateurs was ruining it. Look Megan, I said to my Juliet, you have to put some feeling into this, acting is about much more than just reciting the lines. You have to imagine that YOU are Juliet. You are a fourteen-year-old girl being approached by a handsome boy. You have to SHOW the audience that you arent sure how to react to his advances. Be coy, sweet and innocent. But you also have to be witty. Do you understand, darling? I felt as if I was talking to a toddler. I think so, said Megan. Okay, lets try it one more time. Places everyone! Act 1, scene 5, Action! I yelled. We tried it again, Megans tone had improved, but I suspected that she didnt have a clue what any of what she was saying meant, and her movements were awful. Whilst Mark, my Romeo, was actually doing okay. I guess miracles do happen. Yes that was much better, sweeties! I screamed But, Mark, darling, you arent confident enough, you have to be a smooth operator, youre a charmer, and you know that sooner or later this young lady will fall for your charm and wit. What charm and wit? This boy couldnt charm a teapot, let alone a young girl! I thought to myself. Once more! Action! My throat was getting sore from yelling so much. Being a director isnt easy, you know, its not all about doing lunch, and all that. But I love it, so I persisted. That was dreadful, simply dreadful! Juliet when you say I grabbed the nearest script Good pilgrim, you do wrong your hands too much, its meant to be witty. By this remark you show us that you are intelligent and that youve caught onto Romeos metaphor. But you still arent sure about him, you are flattered to be approached, but still wary of this guy you know nothing about. You are quite happy touching his hand, but dont want to go further, so you play hard to get! And Romeo, you have to be persistent, even a little aggressive. You touch her hand, but Megan, you pull away, but Mark you go for her hand again, and even try to kiss her after: Have not saints lips, and holy palmers too? so Megan, you dodge his kiss and quickly make up an excuse. Are we clear? Okay, again. Action! They were doing better, but still not good enough. I was beginning to get a headache. Juliet, when Romeo touches your hand you turn away, but Romeo as I said before, you persist. My headache was getting worse, it is pure torture seeing a Shakespeare masterpiece being acted as they were acting it. Last time. And get it right, please. Action! They were getting worse and worse, but Id had enough for the day. Oh well, maybe we still had time to recast.

Examining Related-Party Transactions And Corporate Fraud

Examining Related-Party Transactions And Corporate Fraud Related parties represent a link where one party can exercise control (direct or indirect) or significant influence over the operating policies of the other party. According to FRS 8 and IAS 24, a related party includes an entitys subsidiaries, associates, joint venture interests, directors and family members of  directors. Related-party transactions are legitimate activities and serve practical purposes such as: They are recognised in corporate and taxation laws. They have their own standards for accounting treatment. Systems of checks and balances have been built around them to make sure they are conducted within these boundaries. The following parties are not considered as related parties in IAS 24: Parties which have normal dealing with an entity. Examples include providers of finance, trade unions, government agencies and public utilities. Parties such as customers, suppliers, distributors and franchisors on which the entity is economically dependent. Two venturers sharing joint control over a joint venture. Two entities having a common directors or other member of key management personnel are not considered as related parties. Related Party Transactions Related party transactions (RPTs) are defined in IAS 24 as any transactions made between the related parties irrespective of whether a price is charged or not. The transactions include transfer of resources, services or obligations. In other words, RPTs are transactions between a company and its management, board members, principal owners, or members of the immediate families of any of these groups. Examples of RPTs under IASB include rendering or receiving of services, purchase or sales of goods, leases, provisions of guarantees or collateral, purchase or sale of property and other assets, among others. Moreover, FASB (1982) states that RPTs include transactions between a company and its affiliates. Affiliates refer to entities which control the company, they are controlled by the company or they are controlled by another entity which also controls the company. Examples of RPTs under FASB include services received or furnished, borrowings and lendings, guarantees among others. Scenarios under related party transactions When an individual purchases a stock, bond, note or mutual fund from a family member or related party entity, he becomes entitled to the related party rules and under these rules, the individuals cost basis will actually depend on whether he ends up selling it at a gain or a loss. For example, the individuals sister owned stock of XYZ Corp which she bought for $20,000.   It had declined in value to $10,000 when he bought it from her.  Ã‚   Therefore, she is  not allowed to claim a  capital loss when she sells it to him because he is a related party. Gain scenario: If later the individual sells the stock to a  third, unrelated party  for $22,000, he will experience a true gain of $12,000 on his own acquisition cost of $10,000. However, he only have to declare  a capital gain of $2,000 for  income tax purposes because  he is allowed to use a carryover basis from his sister, since she was not able to claim the previous  disallowed loss.  Ã‚   Loss scenario: If the individual sells it later to a  third, unrelated party  for $8,000, he will have a true loss of $2,000 on his own acquisition cost of $10,000,  and he can only declare  a capital  loss of $2,000 for  income tax purposes.   However, he is not allowed to use a carryover basis from his sister, even though she was not able to claim the previous  disallowed loss. The tax savings from the previous disallowed capital loss are wasted and no one claimed them. Disclosure The objective of IAS 24 is to ensure that an entitys financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances with such parties. The IAS 28 requires the following to be disclosed: Relationship between parents and subsidiaries: The entity should disclose the name of its parent company or of its ultimate controlling party irrespective of whether there have been any transactions occurred between them. In the case where neither the parent company nor the ultimate controlling company produces financial statement for public use, then the next most senior parent that does so must also be disclosed. Management Compensation: The compensation of the key management personnel must be disclosed in total and for each of the following categories: Short-term employment benefits Post-employment benefits Other longer benefits Termination benefits, and Equity Compensation benefits. Related Party Transaction: If transactions have been made between the related party, then for each categories of the related party, the following should be disclosed separately: The amount of the transactions The amount of the outstanding balances including terms and conditions and guarantees Provisions for doubtful debts related to the amount of outstanding balances Expenses recognised during the period in respect of bad or doubtful debts due from related parties. Types of RPT that lead to corporate frauds Many high profile companies have made an abuse use of related party transactions to succeed in involving in fraudulent activities. These include companies such as Enron, Adelphia, Tyco and others. Sales to ( or purchases from) related parties of goods and services According to Pesaru (2002), a related-party sales transaction represents the link between the company and the customer. In this particular transaction, it is usually difficult to identify the related parties. Thus, companies use this technique for boosting revenue. As such, the undisclosed related-party transactions may be used to fraudulently inflate earnings. Companies use accounting trick to mislead the users of financial statements. Presenting a series of sales, which are executed with an undisclosed related-party and which are insignificant is an example of accounting trick used by companies. Moreover, sales made to related party transactions can also lead to corporate frauds if the sales transactions are categorized under fictitious sales. Fictitious sales include round-trip sales. SEC 2003 defines round trip sales as simultaneous pre-arranged sales transactions often of the same product in order to create a false impression of justifying those fictitious sales transactions of falling under the normal ordinary course of the business. This type of transactions inflates sales figures and thus leads to overstatement of revenues. On the other hand, the purchase of goods or services from related parties is another type of RPT. This type of RPT may lead to fraud when the purchases are not disclosed or when they are considered as unauthorised transactions. Companies create fictitious purchases of services from related party to conceal a misappropriation. For instance, in the Tyco case, it was found that the company failed to disclose a finders fee paid to an outside director in connection with an acquisition. Besides, one of the principal owners of PNF Industries, Inc. created fictitious records to conceal a misappropriation by claiming that he was owed consultation fees. Since the payments were considered as unauthorised, he falsified a minutes of a directors meeting to authorize the fees. Non-reported purchases from a related party understate expenses and the effect of the understated figure of expenses is reflected in an overstated sales figure. On the contrary, non-reported revenues and fictitious purchases lead to understatement of income. This whole scenario is summarised in the following diagram. First scenario: Effect: FICTITIOUS SALES OVERSTATEMENT OF REVENUES SMOOTHING INCOME NON-REPORTED PURCHASES Second scenario: NON-REPORTED REVENUE FICTITIOUS PURCHASES UNDERSTATEMENT OF INCOME Genuine sales can be made to the related party in such a way that this transaction transfer wealth to the related party. This can be done if genuine sales are made below its market price to the related party. Another way of transferring wealth to the related party would be unnecessary purchases of goods and services or even purchases above its market price by the company. The other side of the coin will be transferring wealth from the related parties to the company. This is possible when actual sales are transacted to related party at above market prices or when purchases are made below market prices from the related party. The situation of genuine sales being transacted in a manipulating way can have two impacts: Firstly, if the company is already facing a crisis in terms of low profits for instance, then the latter can opt for transferring wealth from the related party to itself. And, if the company is transferring its wealth to the related party, this will lead to misappropriation of companys assets. Both of these impacts will lead to fraudulent financial reporting. To better understand the picture, a diagram is illustrated below: Scenario of sales: GENUINE SALES Made to related parties under market prices Made to the company over market prices LEADS TO TRANSFER OF WEALTH To the company To related parties Scenario of Purchases: PURHASES MADE TO Related parties over market prices The company from related parties under market prices LEADS TO TRANSFER OF WEALTH To the company An example of a company which uses this to involve in fraudulent activity is Livent Inc., Humatech Inc. and Enron. Livent Inc has mischaracterised certain receipts as revenue. In fact, the receipts were actually borrowings since there were side agreements obligating the company to repay the funds. The counterparty companies were related parties since the top executive of Livent Inc were a member of their boards. In the case of Humatech Inc, the CEO and the CFO secretly controlled the improper recognition of revenue which was actually sale to a foreign distributor. Indeed, the foreign distributor was a related party but however no disclosure has been made of the transactions. Furthermore, Enron has made a payment to one of its employees of around $ 10 million and the CFO took it as a SPE. The employee then via a payment to the CFOs family members, share a portion of its fees to the CFO. Loans to and from the related parties The provision of loan to and from the related parties is another major type of RPT. Lack of transparency involved in recording the following transactions outlined below of a company leads to understatement of its liabilities: Non- recognition of borrowings by the company to the related parties Non-disclosure of obligations incurred for the related parties in terms of guarantee Disclosure of loan transactions to related parties If loans are given to the related parties by the entity are reported accordingly in the financial records of that firm, the issue that arises is in terms of the collateral which is used as a medium to get the finance. In fact, what usually happens is that in case of related party transactions companies tend to overstate the value of these collaterals. Manipulating interest rates Wealth are transferred to related party by either borrowing from a related party at above-market interest rates, or lending to a related party at below-market interest rates. If the related parties borrow from the company at an interest rate which is above the market interest rate, this leads to a transfer of wealth to the company. Similarly, if the company is financed out by the related parties at below-market rates or off-market, this would again leads to a transfer of wealth from the related parties to the company. According to Freidman et al. (2003), this kind of practice is referred to as propping. On the other hand, if the company lends the related parties at an interest rate which is lower or even off the market interest rate, this will lead to a transfer of wealth from the company to the related parties. The scenario of manipulating interest rate can be easily understood through the diagram below: Scenario: transfer of wealth to the company: COMPANY Borrows from the related parties at a lower market interest rate Lends to related parties at a higher market interest rate Leads to transfer of wealth to the company If borrowings from a related party are not recognised, this will result in an understatement of liabilities. Moreover, over-estimating the collectability of loans to a related party leads to an overvaluation of assets. These situations are known as loan related misstatements and this may eventually leads to frauds. Several companies adopted this technique when preparing their financial statements. For example, Adelphia understated its liabilities by $1.6 billion. It failed to report its obligation under the credit facility by claiming that its obligation was merely a guarantee which did not require disclosure. In addition to this, Adelphia has netted $ 1.351 billion related party receivables with against related party payables, which has enable them to hide $ 1.348 billion of related party payables. The netting has also allowed them to hide the amount of transactions between the Adelphia and the company owned by Rigas family which was Adelphias controlling shareholders and management team. Indeed, the SEC has stated that the Rigas family has illegally excluded over $2.3 billion in bank debt by deliberately shifting those liabilities onto the books of Adelphias off balance sheet, unconsolidated affiliates and created sham transactions backed by fictitious documents to give the false appearance that Adelphia had actually repaid debts when, in truth, it had simply shifted them to unconsolidated Rigas-controlled entities. Moreover, PrintontheNet.com did not disclose that it had guaranteed $7.3 million in related parties loans. In the case of Tyco, Mr Kozlowski, who was the former Chief Executive Officer of Tyco International borrowed $ 242 Million from a Tyco program, with the intension to facilitate the executives to pay taxes on restricted-stock grants. However, instead of utilising the funds for that purpose, he spent the finances on yachts, fine art, estate jewelry and luxury apartments. In the same way, Mr Swartz, Tycos former Chief Financial Officer took a lo an of $72 Million from program and made personal investment and business ventures with that money. In the Enron case, Mahonia, a special purpose entity (SPE) which was controlled by a financial institution was employed to make some of the Enrons transactions disguised a borrowing of $ 2.6 billion from the financial institution as forwards contract. Hence, as a result of the disguised loans, cash flowed from the financial institution to Mahonia and then from Mahonia to Enron. Investment in related parties It is crucial to disclose investments in related parties in order to prevent frauds from occurring. Managers tend to manipulate earnings via tunneling actions in order to maintain the companys stock performance. As a result, investment decisions would be expropriated if such decisions are determined based on the financial disclosure. If investment in the equity of a related party is not reported correctly, this will lead to an overstatement of assets and hence will mislead investors about insider activity. Several companies had inflated their assets with RPTs. For example, an investment of $2.5 million in a venture capital fund by Hollinger was not disclosed. Moreover, in the Enron case, using the special purpose entities (SPEs) the managers was able to hide unfavourable performance of their investment decisions. Tonka is another example of a company which involve in fraudulent activities. The CFO of the company secretly owned a company and he misappropriate assets of Tonka by making the corporate funds to be improperly been invested in his company. Hence, it can be seen that many companies has misused related party transaction to involve in fraudulent activities. However, the Sarbanes Oxley Act 2002 has prohibited only one type of related party transaction which was loans to related parties. Indeed, in a study by Henri et al. (2007) which examined 83 SEC enforcement actions involving in related party transaction and fraud, it was found that the most frequent type of related party transaction was loan to related party. RPT: A cause for concern Many accounting frauds such as Enron, Adelphia, Tyco, Refco, Hollinger, Rite Aid have occurred during the past years and have shown concern towards related party transactions. This is because in one way or the other, related party transactions were involved, creating concern among regulators and other market participants about the appropriate monitoring and auditing of these transactions. However it has been pointed out that research has provided a mixed picture of the role of related party transactions in fraudulent financial reporting. For example, research has shown that related party transaction disclosures are quite common (Gordon et al. 2004a; Wall Street Journal 2003). However, since fraudulent financial reporting is relatively uncommon (Lev 2003), and furthermore most frauds2 apparently do not involve related party transactions (Shapiro 1984; Bonner et al. 1988; SEC 2003), it is reasonable to assume that most disclosed related party transactions are not fraudulent. According to Gordon et al. (2004), RPTs play a fundamental role in a firms corporate governance environment. It is said that RPTs are an aspect of corporate governance because these transactions are complex issues between a company and its managers, directors, subsidiaries and major shareholders. RPT is considered as an issue to corporate governance because of the problems of asymmetric information between the firms manager and external capital markets. Additionally, RPTs result in higher agency costs. This is due to the alignment of decision-making and monitoring rights. Moreover, according to Johnstone and Bedard (2004), RPTs are difficult to audit and these transactions represent a potential audit risk. When examining the financial statements of companies, auditors do not have adequate information on related party. Is it fair to blame only bad corporate governance for corporate failures? Bad corporate governance is one of the reasons which account for the corporate failures. Corporate governance issues, like those with related party transactions, crop up because of the existence of asymmetric information between shareholders and the firms managers. Existing research has shown that certain board characteristics and CEO pay-performance sensitivity are useful governance mechanisms which help to improve managerial agency problems. For example, large board size, which is observable and disclosed in proxy statements, has been found to be negatively correlated with firm value and interpreted as indicative of weak corporate governance (Yermack, 1996). However, this does not conclude that corporate failures arise only because of bad corporate governance. There are multitude reasons behind the corporate scandal. For instance, it has been seen that a lack of regulations is one of the reasons. It is believed that the erosion of accounting practices begun in the 1980s as firms tried to balance strict standards with a desire to please clients and increase consulting business. Research has shown that a lack of government regulation was one of the major causes of the huge energy trading firm Enron. This firm reported profits of hundreds of millions of dollars ($979 million in 2000, alone) before collapsing in 2001. Other examples include poor management structures, lack of independence and objectivity by auditors as well as poor business ethics. Ethics can be defined as moral philosophy. It is basically the discipline concerned with what is morally good and bad, right and wrong. The term is also applied to any system or theory of moral values or principles (Ethics, Encyclopedia Britannica Online, 2000). However, when this term is applied in the business context, it is said to be the study and evaluation of decision making by businesses according to moral concepts and judgments (Business Ethics, The Columbia Encyclopedia, 2007). For instance, in the Enron case, the auditors applied reckless standards to do their audit because they were receiving significant consultation fees from the company.

Populist Party :: American History Politics Essays

Populist Party The Populist Party, a third political party that originated in America in the latter part of the nineteenth century, derived as a result of farmer discontent and economic distress. This was caused by the country's shift from an agricultural American life to one in which industrialists dominated the nation's development. The public felt as if they were being cheated by these "robber barons," a term given to those who took advantage of the middle and lower classes by "boldly stealing the fruits of their toils" (Morgan, 30). These corporate tycoons' conduct was legal, however ethically dubious it was. Cornelius Vanderbilt, a well-known railroad baron, reportedly once said, "Law! What do I care about the law? Hain't I got the power?" (Morgan, 30) The change from agrarian to industrial had a profound effect on everyone's life. Ignatius Donnelly, a leader in the Populist Party wrote, "We meet in the midst of a nation brought to the verge of moral, political, and material ruin. Corruption d ominates the ballot-box, the Legislatures, the Congress, and touches even the ermine of the bench . . . A vast conspiracy against mankind has been organized" (Tindall, 957). As a result of this significant transformation, along with several different perspectives of peoples' mores, several reform movements were commenced, such as prohibition, socialism, and the Greenback Labor Party. Each of these movements was launched by different coalitions in hopes of making a difference either for themselves or for the good of the country. The farmers, specifically, were unhappy for four particular reasons: physical problems, social and intellectual concerns, economic difficulties, and political frustrations. The physical concerns the climate of the time period. Following 1885, there was a large drought on the American prairie, thus causing this land to become known as the "Dust Bowl." Furthermore, there were extreme blizzards resulting in innumerable deaths of cattle and livestock. Also, farms were very isolated causing the women and children to lead a life of solitude and boredom. They demanded change. In fact, the women were the ones to start libraries and other meeting places for themselves and their children. This isolation made schooling for children quite difficult. Most kids who lived on the farm did not receive a proper education, or one of any kind for that matter. Farmers' economic problems are more intricate. Events baffled the farmer. They believed that deflation was the cause of their problem.

Social Classes Of Mid-Victorian England :: European Europe History

Social Classes Of Mid-Victorian England In the Mid-Victorian period in English history there were distinct class differences in its society. There were three classes in England. These were the Aristocracy, the Middle-Class (or Factory owners) and the working class. Each class had specific characteristics that defined its behavior. These characteristics were best seen in four areas of British society. During the time-period known by most historians as the Industrial Revolution, a great change overtook British culture. Aside from the political and economic change which occurred, a profound social alteration transpired. The populace seeking to better their lives, sought employment in newly-formed industries. Many of the workers which included women and children, labored through 12 hour work shifts, with poor nutrition, poor living conditions and completing tedious tasks1. These factors, accompanied by various ideological precepts by Britain's intellectual community, and those concepts imported from France, provoke a crucial social evolution. Though no government was overthrown, a distinct transformation took place causing rebellious behavior to erupt among the working class. This essay will address the questions of how and why this behavior was expressed by the lower order of British society. It will also discuss methods the ruling class used in suppressing and controlling the rebel lious behavior exhibited by the working class. The middle class held to two basic ideologies that served in the exploitation of the lower order of the British society. Richard Atlick identified them as Utilitarianism (or Benthamism) and Evangelicalism. Both served the self-interested inclinations of the middle class. Utilitarianism created the need to fulfill a principle of pleasure while minimalization pain. In the context of the "industrial revolution" this meant that the pleasure extracted from life would be at the working classes' expense. This provided a perfect justification for the middle class to capitalize on. The working class of Britain, throughout the industrial revolution and through the Victorian age, acted in a defiant manner toward both the aristocracy and middle class. This behavior extended from the everyday activities of the workers to radical anarchist movements that categorized the underground. The middle class seemed to be just as familiar with the inverse of Benthamism as they were with its normal application. The pleasure principle was measured in terms of minimalization of pain. If the sum of pain, in a given situation, is less than the sum of pleasure, than it should be deemed pleasurable. The inverse principle applied to the working class was how pain (work) can be inflicted, with the absolute minimum distribution of pleasure (wages), without creating an uprising.

The Twilight Saga 2: New Moon Acknowledgments

So much love and thanks to my husband and sons for their continuing understanding and sacrifice in support of my writing. At least I'm not the only one to benefitI in sure many local restaurants are grateful that I don't cook anymore. Thank you, Mom, for being my best friend and letting me talk your ear off through all the rough spots Thanks, also, for being so insanely creative and intelligent, and bequeathing a small portion of both into my genetic makeup Thanks to all my siblings, Emily, Heidi, Paul, Seth, and Jacob, for letting me borrow your names I hope I didn't do anything with them that makes you wish you hadn't. A special thanks to my brother Paul for the motorcycle riding lessonyou have a true gift for teaching. I can't thank my brother Seth enough for all the hard work and genius he put into the creation of www.stepheniemeyer.com I'm so grateful for the effort he continues to expend as my Webmaster Check's in the mail, kid. This time, I mean it. Thanks again to my brother Jacob for his ongoing expert advice on all my automotive choices A big thank you to my agent, Jodi Reamer, for her continued guidance and assistance in my career And also for enduring my craziness with a smile when I know she d like to use some of her ninja moves on me instead Love, kisses, and gratitude to my publicist, the beautiful Elizabeth Eulberg, for making my touring experience less a chore and more a pajama party, for aiding and abetting my cyber-stalkery, for convincing those exclusive snobs in the EEC (Elizabeth Eulberg Club) to let me in, and, oh yeah, also for getting me on the New York Times bestseller's list A huge vat of thanks to everyone at Little, Brown and Company for their support and their belief in the potential of my stories And, finally, thank you to the talented musicians who inspire me, particularly the band Musethere are emotions, scenes, and plot threads in this novel that were born from Muse songs and would not exist without their genius Also Linkin Park, Travis, Elbow, Coldplay, Marjoric Fair, My Chemical Romance, Brand New, The Strokes, Armor for Sleep, The Arcade Fire, and The Fray have all been instrumental in staving off the writer's block.

Energy Inc

There is no Present obligation because there is no obligating event either for the costs of fitting smoke filters or for fines under the legislation. Therefore, according to IAS 37 and ASC 450, FuelSource Co. should not recognize a provision as f December 31, 2011 neither in reporting to its U. K. parent under IFRSs nor in reporting to its U. S. -based lender in accordance with U. S. GAAP. Question A Any of four scenarios of the cases is not changed by the removal of ‘probable outflows' criteria 2, which requires a probable future outflow of economic benefits resulting from the liabilities.In the first and the second scenarios, the entity should recognize a provision as of the balance sheet date in reporting to its U. K. parent, while not recognize in the third and the fourth scenarios. Question B In my opinion, often criteria 1 and criteria 2 serve the same purpose. They both serve to prevent recognizing a liability if it is not probable. Thus, the removal of criteria 2 would makes IAS 37 more consistent with ASC 450 of U. S. GAAP. With this revision, there would be more enhanced comparability between those two standards.ASC 450-20-25-1 When a loss contingency exists, the likelihood that the future event or events will confirm the loss or impairment of an asset or the incurrence of a liability can range from probable to remote. As indicated in the definition of contingency, the term loss is used for convenience to include many charges against ncome that are commonly referred to as expenses and others that are commonly referred to as losses. The Contingencies Topic uses the terms probable, reasonably possible, and remote to identity three areas within that range.ASC 450-20-25-2 An estimated loss from a loss contingency shall be accrued by a charge to income if both of the following conditions are met: (a) Information available before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25) indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial tatements. Date of the financial statements means the end of the most recent accounting period for which financial statements are being presented.It is implicit in this condition that it must be probable that one or more future events will occur confirming the fact of the loss. (b) The amount of loss can be reasonably estimated. The purpose of those conditions is to require accrual of losses when they are reasonably estimable and relate to the current or a prior period. Paragraphs 450-20-55-1 through 55-17 and Examples 1-2 (see paragraphs 450-20-55-18 through 5-35) illustrate the application of the conditions. As discussed in paragraph 450-20-50-5, disclosure is preferable to accrual when a reasonable estimate of loss cannot be made.Further, even losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been i ncurred at the date of an entity's financial statements because those losses relate to a future period rather than the current or a prior period. Attribution of a loss to events or activities of the current or prior periods is an element of asset impairment r liability incurrence. ASC 450-20-50-5 Disclosure is preferable to accrual when a reasonable estimate of loss cannot be made.For example, disclosure shall be made of any loss contingency that meets the condition in paragraph 450-20-25-2(a) but that is not accrued because the amount of loss cannot be reasonably estimated (the condition in paragraph 450-20-25-2[b]). Disclosure also shall be made of some loss contingencies that do not meet the condition in paragraph 450-20-25-2(a)†namely, those contingencies for which there is a reasonable possibility that a loss may have been incurred even hough information may not indicate that it is probable that an asset had been impaired or a liability had been incurred at the date of th e financial statements.IAS 37-14 A provision shall be recognized when: (a) an entity has a present obligation (legal or constructive) as a result of a past event; (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made of the amount ot the obligation. It t recognized. nese cond itions are not met, no provision shall IAS 37-17 A past event that leads toa present obligation is called an obligating vent. For an event to be an obligating event, it is necessary that the entity has no realistic alternative to settling the obligation created by the event.This is the case only: (a) where the settlement of the obligation can be enforced by law; or (b) in the case of a constructive obligation, where the event (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation. IAS 37-23 For a liability to qualify for recognition th ere must be not only a present obligation but also the probability of an outflow of resources embodying economic enefits to settle that obligation.For the purpose of this Standard,l an outflow of resources or other event is regarded as probable if the event is more likely than not to occur, ie the probability that the event will occur is greater than the probability that it will not. Where it is not probable that a present obligation exists, an entity discloses a contingent liability, unless the possibility of an outflow of resources embodying economic benefits is remote. IAS 37-36 The amount recognized as a provision shall be the best estimate of the expenditure required to settle the present obligation at the end of the reporting period.

Biopsych Cold Pressor

Physiology of Behaviour; Sex differences in physiological responses of the cold pressor test. Abstract This lab report aims to analyse the sex differences in a physiological responses to a potentially aversive physiological stress inducing stimuli. This was conducted by a cold pressor test. 8 males and 8 females participated. Heart rate, respiration rate, and galvanic skin was recorded whilst participants undertook the CPT test. Results showed no significant differences that there is a gender difference in experimental induced stimuli of pain. IntroductionTo say that male and females are biologically and physiologically the same is denying physical reality’s differentiation takes place immediately as the male or female begins to develop within the womb. The sex hormones –primarily oestrogen and testosterone–have a significant impact on the behaviour of males and females. Why do boys typically like to play with trucks and girls like to play with dolls? Feminists u sually claim this is the result of socialization, but there is growing scientific evidence that boys and girls are greatly influenced by their respective hormones.Within biological psychology the biology and physiological differences are studied thoroughly between male and female. In biological psychology, physiological pain has been studied frequently. Furthering this, the differences between male and female pain response and threshold for pain have been measured in several experiments. Pain is often described as an uncomfortable response to unpleasant stimuli. Different physiological responses take place when pain is perceived.The International Association for the Study of Pain's widely used definition states: â€Å"Pain is an unpleasant sensory and emotional experience associated with actual or potential tissue damage, or described in terms of such damage†. (Bonica,1979) Pain motivates the individual to remove themselves from these unpleasant stimuli or situations, to prot ect the body. Pain is a part of the body’s defence system. Humans attempt to avoid similar painful and unpleasant experiences in the future. (Lynn,1984)Most pain resolves promptly once the painful stimulus is removed and the body has healed, but sometimes pain persists despite removal f the stimulus and apparent healing of the body; and sometimes pain arises in the absence of any detectable stimulus, damage or disease. (Raj,2007) People report a pain threshold and a pain tolerance. The pain threshold is the point at which sensation becomes pain, where as Pain tolerance is the amount of pain a person can handle without breaking down, either physically or emotionally. Men and women have reported over several studies different measures of pain threshold and pain tolerance in this following study I aim to review the literature between the sex differences of men and women in line with pain tolerance and pain threshold. Previous tests for pain threshold and tolerance that have been used are the electric shock test, tooth pulp stimulation, and tourniquet induced scheme (von Baeyer, 2007. ) The pain experiment that will be used in this lab report is the cold pressor test. The cold pressor test is a cardiovascular test performed by immersing the hand into an ice water container, usually for one minute, and measuring changes in blood pressure and heart rate. Its response is clinically indicative concerning vascular response and pulse excitability.The cold pressor test has been used for several years as a means of measuring experimentally induced pain. The cold pressor test is a preferred method to experimentally induce pain. Even though inducing pain seems unethical, as it is a necessity for psychological research, this method is preferred. It does not cause any psychology damage, it does not cause any damage to tissue or limbs, and minimum means of stimulation is used in comparison to other experimental induced pain methods. Methodology needs to be clear and con cise for carrying out the cold pressor test to be accurate.Temperature of the water is important to take into consideration when carrying out the cold pressor test, as temperature activates the sympathetic nervous system to release physiological responses. In a study researching the difference that the temperature of the water can make to the results showed significant outcomes. Twenty-six participants (12 men, 14 women) underwent 4  cold pressor  trials with  temperature order counterbalanced across 1 °C, 3 °C, 5 °C, and 7 °C,  temperatures  representative of  the  range used in previous literature.Significant main effects of temperature  were found for tolerance time, with higher  temperatures  resulting in longer times, and pain intensity, with lower  temperatures  resulting in higher intensities. Gender differences were obtained, with men tolerating  the  stimulus for significantly longer than women. Mitchell et al has found that water variati ons in CPT pain response in adults elicited by temperature variations of as little as 2 °C. The local warming changes the pain stimulus, enhancing the likelihood of longer tolerance.In conclusion, small differences in water temperature  have a significant effect on pain intensity and tolerance time. Methodology has to be carefully followed to ensure that the water temperature does not change across the study as very minor changes in experimental protocol can produce significant differences in the cold pressor test. (Mitchell, 2004). Other measures can also be obtained from the cold pressor such as pain threshold and pain tolerance. (Lowery, 2006)This is done by requiring a participant to place their hand in the cold pressor for as long as they can.Once pain is present, they let the researcher know. Once the pain is unbearable, the participant removes his/her hand. This provides a measure of threshold (first feeling pain) and tolerance (total time minus threshold). Within the hum an race, the vast majority of studies obtained results that women are more sensitive than men to experimentally induced pain, as evidenced by the cold pressor test. (Dixon, 2004) In a meta-analysis of 17 studies, Riley et al (1998) found that the effect sizes for sex differences in pain threshold and tolerance were moderate to large.Nevertheless, different experimenters suggested that these sex differences might not be as strongly supported. (Berkley, 1997) In their 1995 review, Fillingim and Maixner summarized 34 human studies. In 24 of these studies, men exhibited less pain than women, but sex differences were reported in only one of several measures or conditions examined in 7 of the 24 studies. .) In 10 of the 34 studies, sex differences were not found. . (Fillingim, 1995). The menstrual cycle plays a big part in the explanation of gender differences of pain tolerance and threshold.Studies have previously shown that higher oestrogen levels produce a greater pain perception. One study analysed the difference using the cold pressor test where 22 female students participated at two different phases of the menstrual cycle (days 2–4 and days 20–24). A control group of nineteen male students participated on two occasions, separated by a three week period were used. The results showed that men have a higher pain threshold than women, and women seemed to have a greater threshold for pain in the second period of their cycle. (Helstrom, B. amp; Lundberg, U. 2000) After reviewing and assessing the literature relating to gender differences in pain using the cold pressor test, we have decided to test the following 3 hypotheses; 1. Females and males will differ in pain threshold. 2. Females and males will differ in tolerance to pain. 3. There will be sex difference in physiological stress response (as measured by heart rate, respiration rate, and galvanic skin response) Participants The participants used were a random sample of 8 males and 8 females within an age range of 18-23. The mean age was 20.No participants were wearing tights or clothing that would disrupt the results of the physiological measures All subjects were assumed as English as a first language therefore understanding the instructions of the experiment. All subjects did not suffer from any medical issues outlined in the medical history form which included Reynaud’s Syndrome, high or low blood pressure, diabetes or epilepsy, recent injury or surgery, neurological illness, chronic pain or any type of pain that might influence the results of the experiment. Materials One bucket of iced water at 20% of ice and 80% of water.A towel was used, a biopac physiological recording unit, a computer, a thermometer, electrode pads, timers, and recording sheets. Procedure Experimenters set up the lab, got ice for the bucket and measured the temperature of the water being between 3-5 degrees using a thermometer. The biopac was opened on the computer and electrode pads were set up to be ready for use. Participants were recruited, and asked to read the information sheets and sign the consent forms. Then the participants were brought into the lab where they were then hooked up to the biopac. Electrode pads were placed on the finger, wrist, and ankles.An experiment then explained to the participant the procedure. Participants were asked to take a deep breath when they heard the calibrate button, then a to relax for 2 minutes as a baseline was taken. The participants were then told that they would place their hands in a bucket of iced water. They were told when they began to felt pain say ‘uncomfortable’ and when they could not uphold a further threshold to say ‘stop’. Participants were facing away from the computer so they could not see the recordings. The experimenters then calibrated the biopac as the subject took a deep breath.The experimenters then recorded a baseline measurement of the participants GSR, Heart rate, and respirat ion. After 2 minutes the participants were then asked to place their hands in the ice bucket of water and the experimenters then measured tolerance and thresholdThe participants were then given a towl to watm their hands and they were debriefed. Experimenters then took note of the results from the GSR, heart rate and respiration rate from the baseline measurement, when the participant said ‘uncomfortable’ and when the participant said ‘stop’. The data was then analysed through means of SPSS. Results Hypothesis 1When reviewing the overall mean for the differences in male and female response to pain threshold, there was different means found; Females 28. 0 Males; 45. 8. The hypothesis that females and males will differ in pain threshold scores was tested by means of a t-test for independent group samples. The results were as follows; t=1. 83 df=10 p;0. 98, 2tailed. The hypothesis was therefore not upheld. There was no significant difference between the pain t hreshold scores and gender. Hypothesis 2 When reviewing the overall mean for the differences in male and female results for tolerance to pain; the following means were obtained Females; 110. Males; 45. 8. The hypothesis that females and males will differ in tolerance to pain scores was tested inferentially by means of a t-test for independent group samples. The following results were obtained t=1. 16, df=10, p;0. 273. The hypothesis was therefore not upheld. There was no significant difference between pain tolerance scores and gender. Hypothesis 3 A 2 way ANOVA was carried out to asses the sex differences in physiological responses. The results showed no significant differences in relation to sex differences in Heart Rate df=1, f=. 066, p=. 802, GSR- df=1, f=. 534, p=. 82, and Respiration rate- df=1, f=. 410, p=. 885 Discussion The results that were collected from the data did not support any of the 3 hypotheses. This can be due to several different reasons. Our results were in line with several different studies, where sex differences were not found in pain tolerance and pain threshold. .) In 10 of the 34 studies reviewed, sex differences were not found to be statistically significant. (Fillingim, 1995). However, other studies have found that gender differences did support significant results. . In 24 studies reviewed by Riley et al, men exhibited less pain than women.Several variables in different studies have been taken into account which produces different outcomes of results. In several studies, it shows that hunger can be important in the threshold and tolerance of pain. One study reported the effects of 2, 10, 14, and 24 hr. of food deprivation (hunger) and of 0, 2, 3, and 4 min. of cold-pressor stimulation. This study found that the relationship between intensity of hunger and level of autonomic response is not linear and that there seemed to be no gender difference between hunger and pain. (Engel, 1959). Personality factors have also shown in some stu dies to show a difference in pain perception.This study effects of personality and pain catastrophizing upon pain tolerance and pain ratings and to examine the impact of an experimental pain induction on subsequent ratings of catastrophizing. The results found were t that sex differences in catastrophizing and pain responsivity are partially accounted for by the dispositional tendency to describe oneself as emotionally vulnerable. Females tended to describe themselves more emotionally vulnerable than males resulting in males having a higher threshold for pain. (Thorn, 2004). Anxiety can also possibly play a part in the effects of a cold pressor test.It has been found that anxiety based situations can provoke a higher intensity of pain. In Jones (2002) they found that, contrary to previous results, that men had a higher rating of intensity of pain in anxiety provoked situations compared to women. A major issue that has been addressed in the introduction plays a big role to why women can possibly have a higher intensity of pain compared to men. Previous studies have found that it can depend what time in the menstrual cycle that women are in can have an effect on their ratings and perceptions of pain.The hormone oestrogen seems to produce a higher sensitivity to pain and when conducting the cold pressor test this is a serious issue to be taken into consideration. evaluated sex differences in response to cold pressor pain in normally menstruating women (NMW), women maintained on oral contraceptives (OCW), and men. Testing occurred during 5 phases of the menstrual cycle. All participants completed 10 sessions (2 sessions per phase). During the cold presser test, participants immersed the forearm into water maintained at 4 °C, and pain threshold and tolerance were measured.The results were analysed and the study supports the notion that differences in pain perception between the sexes and among menstrual cycle phases are subtle. However, normally menstruating wome n showed an increase in pain tolerance and threshold over repeated stimulation, whereas men only exhibited a minor increase in pain threshold, therefore it shows a sex difference in reaction to repeated painful stimuli between men and women. Following our results, it is believed that our results could have been implicated due to the distractions of the participants.The cold pressor test was conducted in a lab where there was other cold compressor tests being conducted, therefore with the level of noise it was easy to be distracted. This can be an issue for methodology. A previous study has undertaken a study on how distraction can affect experimental pain results. The results were found that distraction had varying impact on different aspects of pain responding, and affectively neutral distraction during pain stimulation reduced the sensory pain ratings but not pain tolerance.Affectively neutral distraction may be used to manage a patient's reaction to brief, painful stimulation, bu t may not work in long term chronic pain (Hodes, 1990). Also as discussed in the introduction, temperature is an extremely important methodological factor when carrying out the CPT. In this experiment we found it very difficult to keep a perfect modulation of the temperature. Previous studies have shown that this minor glitch in the experiment can have an affective major impact on the results. Although water temperature only had risen to an extra one degree, this should be still taken into account for the outcome of the results.Within our sample size, we obtained 16 subjects. (8 males and 8 females). Although the results are weighted, one can feel that this is too small a sample size to draw correct inferences and conclude from. In the future a bigger sample size should be obtained as there will be a greater sensitivity to the results and different results could possibly have an outcome. In continuation with the methodology implications of the participants, they should of not known what the experiment was about. Some of the subjects stated after the experiment that they already knew this experiment via the media.Therefore, participants could of possibly tried to withstand a threshold for longer as they knew what exactly the experimenters were testing. As the experimenters were all female, in sociological aspects, men could have possibly pretended to not feel pain, in order to impress the experimenters. This can affect the results to an extent. There also could be an implication of anticipation of pain versus actual pain. If the subject is anticipating feeling pain, this can make them think that they feel more pain as they have psychologically believed that this experiment will amount to a certain level of pain.Even though some would conclude that inducing pain and stressors on individuals is ethically wrong, psychology needs a mean to test experimental pain for a growth in psychology. The cold pressor test was the best test to carry out to induce pain as it do es not cause any psychological or physiological harm, the participants’ control over the process (i. e. , their ability to withdraw the limb), and the pain only mounts very slowly, the subject can withdraw their hand if it reached a level of any severe pain.After analysing and assessing various discursive points and implications of the study, this study can conclude that there are methodological implications within the cold pressor test. Different studies all have different outcomes on whether there is an actual sex difference within pain tolerance and pain threshold, and this can be due to different variables being used within studies. Further research should progress in the areas of the affect of a difference in water temperature, and anxiety provoked situations in relation to gender difference as there has been previously little research conducted.Berkley, K (1997) Sex differences in pain Behav Brain Sci, 20 pp. 371–380 Dixon, K. E, Thorn, B. E, Ward, L. C (2004) An evaluation of sex differences in psychological and physiological responses to experimentally-induced pain A path analytic description Pain, 112 pp. 188–196 Engel, B. T. (1959), â€Å"Some physiological correlates of hunger and pain†, Journal of experimental psychology, vol. 57, no. 6, pp. 389-396. Fillingim, R. B, Maixner, W. (1995) Gender differences in the responses to noxious stimuli Pain Forum, 4, pp. 209–221 Fillingim, RB; Wright, RA (2003). â€Å"SexDifferences and Incentive Effects on Perceptual and Cardiovascular Responses to Cold Pressor Pain†. Psychosomatic Medicine 65 (2): 284–91 Helstrom, B. & Lundberg, U. (2000), â€Å"Pain perception to the cold pressor test during the menstrual cycle in relation to oestrogen levels and a comparison with men†,  Integrative Physiological & Behavioural Science,  vol. 35, no. 2, pp. 132-141 Hodes, R. L. , Howland, E. W. , Lightfoot, N. & Cleeland, C. S. (1990), â€Å"The effects of distracti on on responses to cold pressor pain†, Pain, vol. 41, no. 1, pp. 109-114. Jones, A. , Spindler, H. Jorgensen, M. M. & Zachariae, R. (2002) â€Å"The effect of situation-evoked anxiety and gender on pain report using the cold pressor test†, Scandinavian Journal of Psychology, vol. 43, no. 4, pp. 307-313. Lynn B. Cutaneous nociceptors. In: Winlow W, Holden AV. The neurobiology of pain: Symposium of the Northern Neurobiology Group, held at Leeds on 18 April 1983. Manchester: Manchester University Press; 1984. Mitchell, L. A. , MacDonald, R. A. R. & Brodie, E. E. (2004), â€Å"Temperature and the Cold Pressor Test†, The Journal of Pain, vol. 5, no. 4, pp. 233-238 Raj PP.Taxonomy and classification of pain. In: Niv D, Kreitler S, Diego B, Lamberto A. (2007) The Handbook of Chronic Pain. Nova Biomedical Books; Riley, J. L, Robinson, M. E, Wise, E. A, Mers, C. D,Fillingim, R. B (1998)Sex differences in the perception of noxious experimental stimuli A meta-analysis Pain, 74 pp. 181–187 Thorn, B. E. , Clements, K. L. , Ward, L. C. , Dixon, K. E. , Kersh, B. C. , Boothby, J. L. & Chaplin, W. F. 2004, â€Å"Personality factors in the explanation of sex differences in pain catastrophizing and response to experimental pain†,  The Clinical journal of pain,  vol. 0, no. 5, pp. 275-282 von Baeyer, C. L. , Piira, T. , Chambers, C. T. , Trapanotto, M. and Zeltzer, L. K. (2005). Guidelines for the Cold Pressor Task as an Experimental Pain Stimulus for Use With Children. Journal of Pain, Vol 6, No 4, pp 218-227 2!!! a b International Association for the Study of Pain: Pain Definitions [cited 10 Sep 2011]. â€Å"Pain is an unpleasant sensory and emotional experience associated with actual or potential tissue damage, or described in terms of such damage† Derived from Bonica JJ. The need of a taxonomy. Pain. 1979; 6(3):247–8.

Investigatory Project Essay

1. Get an idea. All of the following steps will base on your idea. Make sure it doesn’t break any rule or else you might get disqualified. You can search for it if you don’t have any idea. 2. Form a title. Usually titles are in a form of a question. This are examples. The question can start in how, does and many other. Does temperature affect the growth of molds? Does salt affect the density of water? 3. Research your idea. You have to know your idea more. You can do this by reading, surfing the Internet or discussing it. Knowing your idea more will help you construct your work. 4. Form a hypothesis. Hypothesis will be your prediction in the idea that you choose. You don’t need to research for this. You just have to guess. Make sure it is accurate and clear. 5. Plan your experiment. Your experiment will confirm your hypothesis. Make sure the experiment will answers or really confirms the hypothesis. 6. Plan your materials. You will need on your experiment. Make sure they are easy to buy and cheap. As much as possible, plan materials that is already in your house. 7. Test your experiment. Use the steps that you have planed. If all else fails try a different step or a different material. If you really want to win the science fair, this will be a big step for you. 8. Observe the result. Sometimes it is in a form of a graph but it depends on your work. You can write it in a journal so you can review it. 9. Have a conclusion. Now that you have confirmed your hypothesis, it’s time to write a conclusion. You can answer the question in your title. You may also tell if your hypothesis is correct or not. Again, make sure it is accurate and clear. Most of us have conducted an investigatory science project without even knowing it—or at least without knowing that’s what it was called. Most science experiments performed, from elementary to high school students and all the way up to professional scientists, are investigatory projects. What’s an Investigatory Project Exactly? An investigatory project is basically any science experiment where you start with an issue or problem and conduct research or an investigation to decide what you think the outcome will be. After you’ve created your hypothesis or  proposal, you can conduct a controlled experiment using the scientific method to arrive at a conclusion. What’s the Scientific Method? Remember, however, that a successful investigatory science project does not necessarily have to result in the intended outcome. The purpose of these projects is to think critically, and if the solution doesn’t work out, that doesn’t mean your project will fail. What Kind of Investigatory Projects Are There? In order to conduct a great investigatory experiment, you have to ask an interesting question and be able to conduct an experiment that can hopefully answer that question. The harder and more intriguing the initial question is, the better the resulting investigation and experiment will be. I’ve listed a few examples below of some of the best investigatory experiments out there, so hopefully you’ll have no problem coming up with an idea. Project #1: Making Soap Out of Guava Basic hygiene should be available to everyone, but what about people who live in areas without easy access to grocery stores or pharmacies? This is a great question that makes you think about scientific alternatives to store-bought soap. Below is an example project that creates soap from guava leaf extract and sodium hydroxide, but there’s no shortage of materials you can use to replace the guava, like coconut oil or a fat like lard, butter or even the grease from your kitchen. Doing an investigatory project considers as a major achievement of any students in Science. Through scientific investigation, they learn how to apply the acquired knowledge, scientific concepts, theories, principles and laws of nature. They can use their higher-order process or thinking skills in conducting a research. Let us provide you a brief description of the parts of the Science Investigatory Project Report below. Title The Title should be clear and precise. It has an objective or purpose. It should not be written too long or too short. By just reading the title, you can determine what the investigative study is all about. Abstract The Abstract should be one or two paragraphs only. It includes your research problems, the method or procedure that you used and the findings or conclusion of the study. Chapter I 1. Introduction and Its Background The Introduction is about one page only wherein it includes the background of the study and its rationale. It usually leads into the research problem. 2. Statement of the Problem The Statement of the Problem has two categories namely: the general problem and specific problems. Usually, one general problem and three specific problems which derived from the general problem. The research problems should be specific, reliable,valid, measurable, objectively stated. It can be a question form or in a declarative statement. 3. Formulation of the Hypothesis The Formulation of the Hypothesis has two types namely: the null hypothesis and affirmative hypothesis. Hypotheses is a scientific guess which intends subject for thorough investigation. It is recommended to use null hypothesis in your research project. 4. Significant of the Study The Significant of the Study indicates how important is your investigatory project for the people, environment and community as a whole. It is really relevant in the changing world or global impact into the field of technology. 5. Scope and Delimitation of the Study The Scope and Delimitation of the Study covers the range of your research. It includes the period of research, the materials and equipment to be used, the subject of the study or the sample of the study, the procedure and the statistical treatment to be used. 6. Definition of Terms The Definition of Terms has two types: the Dictionary-derived definitions and the Operational definitions which derived from how these terms were used in your research. Chapter II Review of Related Literature and Studies Related Literature The Related Literature are statements taken from science books, journals, magazines, newspapers and any documents from authorized scientists, Science experts or well-known Science agencies. These statements can support your study through their concepts, theories, principles and laws. Footnoting is important on this part. Related Studies The Related Studies are those researches which may be local and foreign studies who can attribute to your research or can support your investigation scientifically. Footnoting is also important on this part. Chapter III Methodology has several parts namely: the subject of the study, the procedure and the statistical treatment 1. The Subject of the Study The Subject of the Study includes your population and the sample. It applies the sampling techniques to obtain a good sample of the study. Your sample should be valid and reliable. 2. The Procedure The Procedure is the step by step and systematic process of doing your research. It includes the materials with right amount of measurements, the appropriate equipment to be used in doing the scientific investigation. It consists of several trials with control variables, independent variables and dependent variables. Gathering of data is essential in any kind of research. It is recommended to use control and experimental set-ups to arrive at valid conclusion. 3. The Statistical Treatment The Statistical Treatment comes in various ways. It can be mean, median, mode, percentage, Chi-square, standard deviation, T-test, Pearson r, Spearman rank or Anova I or Anova II. It is recommended to use T-test in any experimental research. Chapter IV Presentation, Analysis and Interpretation of Data 1. Presentation of Data, Analysis and Interpretation of Data The data gathered should be presented in order to be analyzed. It may be presented in two forms namely: through table or graph. You may use both of them if you want to clearly figure out your data. A table has labels with quantity, description and units of measurement. Graph has several types namely the  line graph, bar graph, pie graph and pictograph. Choose what type of graph that you prefer to use. Analyze the data that had been gathered, presented in table or graph scientifically. You interpret the data according to what had been quantified and measured. The numerical data should be interpreted clearly in simple and descriptive statements. 2. Results Results show the findings or outcomes of your investigation. The result must be based according to the interpreted data. Chapter V Summary, Conclusion and Recommendation 1. Summary The Summary briefly summarizes your research from Chapter I to Chapter IV which includes the research problems, methodology and findings. It consists of one or two paragraphs only. 2. Conclusion The Conclusion is the direct statement based on findings or results. It should answer your hypothesis and research problems. 3. Recommendation The Recommendation is given based on your conclusion. You may give few recommendations which you think can help the fellow Science students, researchers, consumers or the entire community where people live in.

Repentance in Cry, the Beloved country Essay

Through Paton’s use of faith and forgiveness in Cry, the Beloved Country he demonstrates the concept of redemptive value through Kumalo’s suffering and Absalom’s repentance. Kumalo’s suffering makes the reader feel sympathetic because of the sudden, yet constant, uprising conflicts in the storyline. Absalom’s repentance makes the reader feel reflective because they start to consider the moral lessons being taught in the story. Faith and forgiveness are combined to create the redemptive value of suffering, or repentance. The concept of forgiveness in Cry the Beloved Country is very crucial to the plot because Kumalo has many family members that he needs to forgive before he can leave Ndotsheni to go and help them in Johannesburg. When Kumalo’s wife questions him about his well-being he replies angrily, â€Å"Hurting myself? Hurting myself? I do not hurt myself, it is they who are hurting me. My own son, my own sister, my own brother. They go away and do not write anymore. Perhaps it does not seem to them that we suffer. Perhaps they do not care for it. †(39) Here Kumalo comes to the realization of the importance of this trip to Johannesburg, he must go there to find them and forgive them for the suffering they have caused. When he first goes to find his sister, Gertrude, he is angry at her for shaming his family, â€Å"You have shamed us, he says in a low voice, not wishing to make it known to the world. A liquor seller, a prostitute, with a child and you do not know where it is? Your brother a priest? How could you do this to us? † (61) Kumalo becomes angry interrogating her about her sins hoping, possibly knowing, that between the fear, discomfort, and guilt she feels that she will repent and pray to become a better person. In Book two the perspective shifts to James Jarvis, Father of late Arthur Jarvis, James Jarvis doesn’t have any need to necessarily forgive but he does reconcile a bit while finding things around Arthur’s home and talking to Arthur’s father in-law. While speaking to Harrison, Arthur’s father in-law, James mentions â€Å"‘Although his life was different’, he said, ‘you understood it. ’ ‘Yes, James’ ‘I’m sorry I didn’t understand it’ then he said in a whisper, ‘I didn’t know it would ever be so important to understand it. ’†(175) He feels a bit guilty for not attempting to understand his son’s political importance in life and for not knowing all that he had accomplished during his time alive. In order for someone to forgive another you must also make amends with God, which is why faith is important in the novel. Kumalo talked to Father Vincent about amendment of life, â€Å"‘We spoke of amendment of life’, said the white priest. ‘Of the amendment of your son’s life. And because you are a priest, this must matter to you more than all else, more even than your suffering and your wife’s suffering. † (141) When Father Vincent says that he being a priest matters more than his suffering it demonstrates the important of faith. Father Vincent seems to be suggesting that having a member of Kumalo’s congregation commit murder is more devastating than having his son commit murder. As previously mentioned faith is more important and in this way Kumalo must grieve over the loss of his son and the loss of a member of his congregation. Courage, faith, and hope are all very closely related as courage and hope are commonly religious principle. Knowing the important of faith and forgiveness in Cry, the Beloved Country , after all has been said and done, Absalom is sentenced to death, â€Å"Still kneeling, the father took his son’s hands, and they were not lifeless any more, but clung to his, seeking some comfort, some assurance. And the old man held them more strongly, and said again, ‘be of good courage, my son. ’†(241) Kumalo gives Absalom this simple statement and soon after leaves him to go home and return to Ndotsheni. The first part of the quote, â€Å"and they were not lifeless anymore† is very important because he has transformed from this lifeless criminal into a guilty caring son through faith. Absalom had in fact repented for his crime and can die a forgiven man. The redemptive value of suffering is â€Å"the belief that human suffering, when accepted and offered up in union with the Passion of Jesus, can remit the just punishment for one’s sins or for the sins of another. †(ww. thedefender. org) repentance is equal to this which is mentioned several times through the trial of Absalom Kumalo. The trial is a frustration to the reader because of the honesty of Absalom, â€Å"‘There is no lie in it, for I said to myself, I shall not lie any more, all the rest of my day, nor do anything that is evil. ’ ‘In fact you repented? ’ ‘Yes, I repented. ’†(199) Absalom told the truth and committed a crime out of fear, which brings into question how did he deserve the punishment he was given? He was sentenced to be hung until death, even though this wasn’t ideal, he died with faith, and repentance, and a new family. His moment of true repentance appears to be when he chooses to name his child Peter, this is biblical symbolism for the story of King David, his son was named Absalom and he rebelled against his father. Absalom, soon repented by naming his child Peter, the disciple that denied knowing Jesus. Kumalo knows that Absalom can repent when father Vincent says, â€Å"‘A man may repent him of any evil. ’†(141)This is assuring to Kumalo as now he knows that if his son tries he will be forgiven by God which gives Kumalo peace within. Alan Paton successfully demonstrated the concept of repentance through faith and forgiveness and caused the reader to feel sympathetic and reflective. Paton creates the effect on the reader through Kumalo’s suffering and Absalom’s repentance. The element of repentance is very important to faith and to the story line. Absalom’s repentance is what helps his father and himself deal with the grave sentence of death. Kumalo returns before Absalom’s hanging and continues to live life and move on with the new members of the family.

Business proposal - Operations Plan Term Paper Example | Topics and Well Written Essays - 2500 words

Business proposal - Operations Plan - Term Paper Example The importance of operational planning is dependent on the nature of the business. A manufacturing business requires more attention towards the production facilities and operational issues as compared to a retail or service business which involves lesser operational complexity (Lasher, 2010; Ford, Bornstein & Pruitt, 2010; Gaspar, 2013; Maynard, 2012). Business operation Total Alignment is a mattress company who has planned to introduce a system of computerized automatic adjustable mattress named Total Alignment Sleep Mattress 4000 System. The company has entered into an agreement with Ethan Allen, who have agreed to sell the mattresses designed by Total Alignment for a percentage of sales cost. The organization will be using third party distribution channels that are located in Los Angeles. The mattresses are either shipped directly to the stores or to the customers. Thus, the mattresses will be manufactured by Total Alignment and the orders will be distributed by the third party ch annel. Ethan Allen will be selling those mattresses. Daily Operation Firstly, the manufacturing of the mattresses will take place in the manufacturing plant of the Total Alignment, in the presence of technical experts along with other unit members. Quality control team will also be there at the manufacturing plant. The team will be responsible to check each manufactured mattresses for technical failures and to provide approval to the desired quality. The differentiating feature of these mattresses is the technological singularity. So, care should be taken that this aspect of the product meets and retains the expectations. After the product passes the quality check, they are ready to be packed and stored the warehouse. The mattresses will be sold through Ethan Allen who on receiving an order for the mattress will inform the company warehouse. They in turn will immediately deliver the product either to Ethan Allen or directly to the customer. This depends upon the individual delivery dates of the ordered products. If they have an immediate requirement, then the products will be directly delivered to the customers. Otherwise, they will be delivered first to the store and later to the customer. The whole process will be implemented in a computerized manner so that errors are minimal. Figure 1: Operational Flow Source: (Author’s Creation) Planning for increased demand The product that Total Alignment is developing, promises to generate a huge demand amongst the customers because of its long lists of benefits such as, health related advantages, variation in size of the mattresses and lifetime warranty on maintenance and repair. If the customer response to these features is high, thereby leading to high demand, then the organization will be compelled to increase their production in order to cater to the rising demand of the customers. In order to increase the production, Total Alignment will need to increase their manpower along with installation of more equip ment. Increase in only any one of the factors will not lead to the desired outcome. Thus, both the factors must be increased in order to enhance the production. By increasing the number of equipments installed, one can increase the prod

Policies and practice in health Essay Example | Topics and Well Written Essays - 2750 words

Policies and practice in health - Essay Example Diabetes could cause several harmful and long term impacts upon the human health due to which the importance of combating this problem with the help of adequate health policy has been widely realized. The healthcare professionals and healthcare policy makers widely agree that it is very imperative to formulate and implement sound policies and health plan to address the issues and concerns associated with the human health and diabetes effects (Ekoke et al, 2001, p98). In United Kingdom the prevalence of diabetes has considerable increased over the last few decades and every passing year is adding thousands of people in the list of diabetic patients in the country. The situation is becoming worst with each passing day because the problems of obesity and overweighting have also become problem due to which the type2 diabetes is also becoming very common among the people. Since the ratio of diabetes has been continuously increasing with alarming rate, the situation demands the wakeup call by the health campaigners so that this ratio could be reduced and the main factors behind the increase in diabetes cases could be worked out (Diabetes UK, 2001, p83). ... sing numbers of diabetic patients in the country has built pressure upon NHS because it has the responsibility of formulating policies to prevent the accordance of such diseases with such a high rate. While responding to this critical need NHS has worked on several strategic healthcare plans to assure the safety of the citizens from diabetes and other health problems that could evolve from diabetes (Hoffman R et al, 2002, p1748). NHS has demonstrated that the main objective of its health plan related with diabetes is based upon the objective of reducing the number of diabetes patient and improving the care for the people suffering from this disease. NHS diabetes policy aims to develop partnership with the healthcare staff so that these people could also be motivated and properly trained to deal with the people having diabetes (Department of Health, 2010, p23). The National Health Service plan for diabetes instructs the healthcare staff to offer structures and proactive care to the pe ople so that they could be able to manage their own health conditions at their own by taking adequate care of their disease through proper awareness and information about diabetes. NHS has also set up several local diabetes networks to robust the mechanism and policies implemented at the national level so that the benefits of the policies could be spread at local level as well. In this regard, NHS has worked for joint working relations between the Local Health Boards and the Local Diabetes Service Advisory Groups. The place register and clinical management system are also assured within the healthcare centres to allow systematic management and monitoring of the healthcare policies and their outcomes (Department of Health, 2010, p23). There have been several important plans and policies