Government Accounting System Essays - , Term Papers

Government Accounting System On June 30, 1999 the GASB passed statement number 34. Statement 34 establishes new accounting requirements for state and local governments that are scheduled to begin on June 15, 2002. There are three phases scheduled for the implementation of statement 34, each depending on the size of the government. The largest governments must meet the requirement first while the smaller governments have more time to comply with the statement. Statement 34 will improve the governmental accounting system in many ways. First, statement 34 will create easier to understand financial statements. This will allow people other than accountants to understand the information within a government financial statement. Secondly, statement 34 will help city officials keep track of fixed assets that need to be replaced or improved. This addition is important because city officials often forget that assets have been in use for too long, resulting in costly improvements that could be avoided. Furthermore, statement 34 will allow readers to determine whether the government has improved since the last fiscal year. These goals will be accomplished in several ways. First, a management discussion and analysis (MD&A) statement will be required. Within this statement, managers will discuss the financial achievements of the governmental entity during the fiscal year. In this discussion, managers will compare the current and previous years-financial statements, and inform the reader if there has been an improvement or deterioration financially. The managers preparing the MD&A must also explain any significant fluctuation within any major accounts, as well as, any future event expected to have a major impact upon the said government. Another notable change made by statement 34 is the adoption of the full accrual method. This will greatly change the bottom line of many governmental entities. Under this system, governments will report all revenues earned in a given period. This change will give financial statement readers a better idea of the actual financial position of the government, because all revenues earned within a given period will be reported. The full accrual method will help government officials determine if citizens have paid for the benefits that have been received and if the government's financial position has changed since the previous year. A third important change that statement 34 will usher in is the way governments report activity in their major funds. Governments will no longer report their funds in aggregate form. The new model will reclassify funds into more specific individual fund listings. This change will make it easier to track specific expenditures while increasing government accountability. Another substantial change brought about by statement 34 is asset management. Governments currently record assets at the time of purchase as expenditures. The new accounting model will force governments to monitor their assets cost and value on an annual basis. This could prevent major damage to government assets that could otherwise be neglected, such as sewers and drainpipes. Governments are having mixed reactions concerning the implementation of GASB No. 34. Some states, such as Wisconsin, have already implemented the statement while others, hardly know it exists. The state controller of Wisconsin is sending out a strong message, urging all states to get an early start. Other states, such as Michigan, already use procedures similar to those of statement 34. As a result, Michigan plans to have met the requirements of statement 34 sometime in 2001. The larger states are under the most pressure, given they have the most to do and the least time to accomplish it. In most cases, in order to comply with statement 34 regulations, states will have to create new accounting software. In addition, because of the new asset management methods many states will have to value their existing assets. This will require governments to create new data collection methods. Many governments find the time constraints difficult, given the Y2K problem is still not fixed in many states. Governments, especially the larger ones, must really be on top of things to meet the time requirements of statement 34. In conclusion, GASB statement No. 34 will improve financial reporting for state and local governments in many ways. First, the reports will be easier to read and understand. The management discussion and analysis will give people with little or no accounting background a good idea of the financial position a government is in. Secondly, the financial reports will be more accurate. Since the full accrual method will be used, governments will report all revenues they have earned. Finally, it will be easier to determine if government money is being spent properly. The new fund system will provide specific information about where money is

Introduction to the Conditions and Categories of Price Discrimination

Introduction to the Conditions and Categories of Price Discrimination On a general level, price discrimination refers to the practice of charging different prices to different consumers or groups of consumers without a corresponding difference in the cost of providing a good or service. Conditions Necessary for Price Discrimination In order to be able to price discriminate among consumers, a firm must have some market power and not operate in a perfectly competitive market. More specifically, a firm must be the only producer of the particular good or service that it provides. (Note that, strictly speaking, this condition requires that a producer be a monopolist, but the product differentiation present under monopolistic competition could allow for some price discrimination as well.) If this were not the case, firms would have an incentive to compete by undercutting competitors prices to the high-priced consumer groups, and price discrimination would not be able to be sustained. If a producer wants to discriminate on  price, it must also be the case that resale markets for the producers output do not exist. If consumers could resell the firms output, then consumers who are offered low prices under price discrimination could resell to consumers who are offered higher prices, and the benefits of price discrimination to the producer would vanish. Types of Price Discrimination Not all price discrimination is the same, and economists generally organize price discrimination into three separate categories. First-Degree Price Discrimination: First-degree price discrimination exists when a producer charges each individual his or her full willingness to pay for a good or service. It is also referred to as perfect price discrimination, and it can be difficult to implement because its generally not obvious what each individuals willingness to pay is. Second-Degree Price Discrimination: Second-degree price discrimination exists when a firm charges different prices per unit for different quantities of output. Second-degree price discrimination usually results in lower prices for customers buying larger quantities of a good and vice versa. Thirds of third-degree price discrimination include student discounts, senior citizen discounts, and so on. In general, groups with higher price elasticity of demand are charged lower prices than other groups under third-degree price discrimination and vice versa. While it may seem counterintuitive, it is possible that the ability to price discriminate actually reduces the inefficiency that is a result of monopolistic behavior. This is because price discrimination enables a firm to increase output and offer lower prices to some customers, whereas a monopolist might not be willing to lower prices and increase output otherwise if it had to lower the price to all consumers.

CORPORATE FINANCE Essay Example | Topics and Well Written Essays - 2000 words

CORPORATE FINANCE - Essay Example The beauty of capital asset pricing model (CAPM) is that it not only helps the investors to calculate investment risk but also gives them a fair expected idea about the return on their investment (Fabozzi Frank, 1998). In the following paragraphs we will discuss the CAPM, its general theory, limitations and the reason of its adoption in the market The CAPM was initially presented and developed by John Lintner, William Sharpe and Jan Mossin autonomously (Bernstein, 1992). During the period of 1964-66, the idea of CAPM was presented by them in three different and exceedingly valued journals. CAPM was considered as a misleading model at its early stage because the business community thought that professional investment management was mainly a misuse of time. This misconception about CAPM remained dynamic for next ten years. After a decade, investment experts came to know the CAPM and recognized it as a significant mean to assess the expected risk in the investment. Capital asset pricing model (CAPM) is actually financial and economic related model which determines the rate of return of an asset in a well-diversified portfolio and thus subsequently determines its value. Capital asset pricing model (CAPM), determines the price of an asset in association with reward-to-risk ratio. Here 2. Risk is the assets non-diversifiable risk (ÃŽ ²), also referred to as systematic risk, or market risk. The ÃŽ ² (beta) here is the measure of the risks involved in a particular stock or portfolio in relation to the overall market risk. A share’s beta factor is the measures of measure of its volatility in terms of market risk. The beta factor of the market as a whole is 1.0. Market risk makes market returns volatile and the beta factor is simply a yardstick against which the risk of other investments can be measured. Risk or uncertainty describes a situation where there is not first one possible outcome but array of potential returns. Risk is measured as the beta factor

The influence of family structure and parenting styles on family Essay

The influence of family structure and parenting styles on family members and their behavior in society - Essay Example Children may belong to more than one residential group, for instance. Even if they do not, close family members (most often the father) who continue to play an important role in their children's life may not reside in the same household. Instead of viewing parent as forming a unit, we look at them as two individuals whose conjugal and parental life courses meet for a period of time, during which a child is conceived. The child's family life course is then dependant on whether or not parents continue to follow the same path, or whether they decide to go their separate ways - an event that occurs for some children even before their birth. Family structure implies solidity and permanence, and leads implicitly to the idea that children spend their lives in a given family type: intact, lone-parent or stepfamily. As a result, a large body of research has looked at the impact on children of "growing up" in a lone-parent or stepfamily, without taking into account that relatively few children do in fact spend their entire childhood in one of these family types. The family structure perspective groups all families of the same type " type" into a single category ignoring the events leading up to the formation of the family. More and earlier parental separation means that close and significant family members do not necessarily live in the same household; the analysis of children's family experience, therefore, has to extend beyond the residential group. Parenting is a complex activity that includes many specific behaviors that mark individually and together to influence child outcomes. The construct of parenting style is used to capture normal variations in parents' attempts to control and socialize their children. Parents may differ in how they try to control or socialize their children and the extend in which they do so, it is assumed the primary role of all parents is to influence, teach, and control their children. Parenting style captures two important elements of parenting : Parental responsiveness and parental demandingness. Parental responsiveness refers to the extent to which parents intentionally faster individuality, self-regulation, and self-assertion by being attuned, supportive and acquiescent to children's special needs and demands. Parental demandingness refers to the claims parents make on children to become integrated into the family whole by their maturity demands, supervision, disciplinary efforts and willingness to confront the child who disobeys. Categorizing parents according to whether they are high or low on parental demandingness and responsiveness creates a typology of parenting styles; reflecting different naturally accruing patterns of parental values, practices and behaviors. 1. Indulgent parents are more responsive than demanding. They are non-traditional and lenient, do not require mature behavior, allow considerable self-regulation and avoid confrontation. 2. Authoritarian parent are highly demanding and directive, but not responsive. They are obedience and status oriented, and expect their orders to be obeyed without explanation. 3. Authoritative parents are both demanding and responsive. They monitor and impart clear standards for their children's conduct. They want

Ethical Hacking Research Paper Example | Topics and Well Written Essays - 1250 words

Ethical Hacking - Research Paper Example Blackhat crackers gain access to a computer system with malicious attacks. They destroy files or steal the sensitive information and disclose it to other hackers or to the public without the victim ever knowing it. Dumpster Diving is a tool used by black hat hackers/crackers in which they gain access to the trash and recycle bins to get files that the users have deleted from their system. Then they use these files to gain access to their network. â€Å"Dumpster diving is looking for treasure in someone else's trash†. The main targets are the usernames and passwords. Large corporations throw away in real dumpsters as well as computers’ recycle bins sticky notes with invoices, emails, phone numbers, passwords and other sensitive information, and no one expects anyone to peep into this trash. Dumpster divers consider this trash as their real treasure. Dumpster diving has been in use since the advent of computers and works on all sophisticated operating systems. The key is never to throw in trash important information like social security numbers into trash bins. Emptying recycle bins regularly is also very necessary. Network security threats include malware, anti-DNS pinning, banner grabbing, blackjacking, hacking, land attack, blue boxing, domain hijacking, identity theft, fraud, backdoor, DoS attacks, data flood, malicious code, document grinding, and enumeration. NTI was involved in a case where an individual assumed the identity of a past employee that had been discharged by a business.... Dumpster diving has been in use since the advent of computers and works on all sophisticated operating systems. The key is never to throw in trash important information like social security numbers into trash bins. Emptying recycle bins regularly is also very necessary. 3. Networks Network security threats include malware, anti-DNS pinning, banner grabbing, backjacking, hacking, land attack, blue boxing, domain hijacking, identity theft, fraud, backdoor, DoS (Denial of Service) attacks, data flood, malicious code, document grinding, and enumeration. Anderson (2008), who works with NTI (New Technologies, Inc.) writes about an identity theft case: NTI was involved in a case where an individual assumed the identity of a past employee that had been discharged by a business. That identity was used, over the Internet, to terrorize a female Human Resources Manager who had fired the individual. After several weeks of investigation we discovered that the communications were fabricated by a pe er worker within the corporation. In a network, those computers must be physically secured that hold sensitive information and network passwords on them. These may be kept in a separate room that is physically secured away from public. All sensitive servers and networks should be secured from the enemy by means of firewalls, code encryption and decryption (cryptography) and intrusion detection system because if the server has been physically accessed, then it is very easy to reboot it and gain access to its hard drives. Without an access control system, the information will be totally naked to everybody. Access control ranges from locking the door to locking the whole network from unauthorized or unauthenticated access. Firewalls should be

Concept of Care and the Nursing Metaparadigm

Concept of Care and the Nursing Metaparadigm Caring is a core element in nursing even yet it remains elusive to the entire nursing metaparadigm. All nurses as required by their profession must be caring. For it is through caring that nursing derives its uniqueness and contributes significantly to health care (Thorne, Canam, Dahinten, Hall, Henderson, and Kirkham, 2002). This is not only the patient as an individual but the family and community as well. Further as the nursing profession continues to take on some of the roles of physicians, it is important to differentiate the profession from that of physicians. Caring seems an obvious component of nursing yet does not feature in the nursing metaparadigm for a number of possible reasons. First, there is a possibility that caring was perceived to be synonymous to nursing. It is true there is little understanding and agreement on what the term refers to. Again, a focus on caring was perceived to delimit the nursing territory (Thorne, Canam, Dahinten, Hall, Henderson, and Kirkham, 2 002). The variability of care makes scientific inquiry almost impossible. It is indeed true that medicinal treatment alone can guarantee healing. This however, becomes tricky with the aged, frail people and those suffering from chronic diseases. These groups of persons need care. According research and experiences recorded by nurses; once patients are well taken good care of, it helps boosts their chances of recovery. This is because sickness, even when traced from traditional societies, was perceived to interact with environment, family, community, spirit and the individual persons. The better an individual feels the greater are his or her chances to respond positively to treatment. This good feeling can be provided by the nurse who establishes confidence, a bond and trust with the patient. Caring is therefore an important concept that needs to feature in the nursing metaparadigm. Without this concept nurses may not be well able to execute some of their duties successfully. Concepts and Metaparadigms Concept refers to terms that define phenomena occurring either in thought or nature (McEwen and Willis, 2006). Concepts normally contain some attributes which help to distinguish them. Since the formulation of concepts employs the use of words, concepts can be broadly be categorized as either concrete or abstract. The former can be perceived by the common senses and include concepts such as universe, passion, ground, which are symbolic and a representation of phenomena. On the other hand abstract concepts include love, anger, passion etc. All these terms are particular to an entity and for that matter descriptive in nature. Concepts can be formulated using a single word, two words or a phrase (McEwen and Willis, 2006). Examples of single word concepts include death, fear, anxiety etc. The concepts with two words can take the form of mutual agreement, self-fulfillment etc. There are concepts which take the form of a phrase such as user-friendly services, environmental conscious behavi or, poor service delivery etc. There are many concepts in different disciplines which help to differentiate one from the other. For the reason purpose of systematic study of nature, it is important to come up with concepts that are clear (Duncan, Cloutier and Bailey, 2007). This becomes a stepping stone that gives researchers and scholars a grasp of reality. It also makes the study of phenomena easier. Also in order to communicate meaning clearly to readers there is need for scholars to avoid ambiguity. This means that every time a term is used in a particular context, scholars must endeavor to define it to ensure proper interpretation. On the other hand metaparadigms define a discipline and set the boundaries with other disciplines. It gives the discipline a global perspective which is useful for the practitioners of the discipline to observe phenomena within their parameter (Van Wyk, 2005). In most cases it comprises a range of major concepts which act as its defining elements. These concepts within a metaparadigm act as limitations or boundaries of the discipline. Again, metaparadigm not only defines a discipline but also outlines its concerns. For instance in nursing metaparadigm we have four concepts which include environment, person, nursing and health. These concepts in general help to define nursing metaparadigm and set it apart from other disciplines or professions for that matter. A clear line is therefore able to be drawn between nursing and physician practice. This is possible because of the different metaparadigms. Evidence to Support Position Historically there are four concepts in the nursing metaparadigm which have been used to describe the context and content of the nursing profession. As much as the four concepts; health, environment, person and nursing continue to be embraced in the nursing fraternity, they have been a number of challenges and proposals being experienced and given as alternatives (Schim, Benkert, Bell, Walker and Danford, 2007). The nursing metaparadigm however, continues to be recognized by all professions in the field. Apart from the four components the concept of caring continues to be a contentious issue. For a long period caring has been ignored since it could not be subjected to scientific inquiry, measured and its impact determined (Thorne, Canam, Dahinten, Hall, Henderson, and Kirkham, 2002). In many instances the ability to cure by use of scientific means through medicinal treatments alone renders the role of caring obsolete. This however, does not apply to those who are weak, aged and suffe ring from chronic diseases (Castledine, 2009). These ones have to be cared for in order to boost their recovery process. Even with the many perceptions and definitions there seem to be an agreement on the components of care. The major focuses of these components are the physical, emotional and psychosocial requirements of the patients (Castledine, 2009). The patient needs to be cared for and in this case the staff is concerned primarily with giving care and little attention is given to end results. For this reason there is need to understand care in a far more refined manner compared to the traditional view of the same (Van Wyk, 2005). It is important for the care givers to be compassionate with those receiving care. The level of concern with the health of patients makes nurses not only to experience whatever the patient is going through but give hope and assurances or recovery. The nurse can also offer assistance in areas where the patients is unable to perform. There are also specific conditions and situations which call for care from the nurses. These problems may be social or medical. Most importan tly care much aim at the preservation of a patients dignity (Castledine, 2009). According to research carried out to examine how students perceive stories shared by nurses, researchers found out the views of four students which centered on the care as developing of trust (Adamski, Parsons and Hooper, 2009). The stories told by nurses tended to encourage as well as make one student gain confidence to undertake similar experiences. This student in particular went into mimicking the behavior of the nurse such as the use of non-verbal communication thus leading to desirable results. In this way it became apparent to the student that through experimenting with some of the ways demonstrated and practiced by nurses, one could actually make a bond with patients. There is much excitement and one is encouraged to go and try it out with the patients. The view of another student tended to perceive a great percentage of caring resulting from being open to patients and at the same time listening attentively to what they say (Adamski, Parsons and Hooper, 2009). This student emphasized the need to concentrate on the patient while withholding ones judgment. In this way the student perceived caring as being manifested in a number of ways but most importantly it was channeled towards trust and establishing a bond with the patient (Adamski, Parsons and Hooper, 2009). Similarly, the same student craved for a mentor who would be instrumental to help her gain confidence, learn to care and see to an improvement of her nursing practice (Adamski, Parsons and Hooper, 2009). It is true that the care shown to patients makes them feel good about themselves. The nurse should therefore endeavor to improve these skills in order to be successful in executing duty. Moreover, it is important for nurses to exhibit confidence, communicate effectively, respect and be available always to attend to a patients needs. This is a tall order which requires the nurse to be comfortable in a number of situations (Rayman, Ellison, Holmes, 1999). The only way to achieve this is through experience and to allow exposure to a number of situations. These experiences are gained from a number of places. Similarly, it was noted by the student that caring involves being able to stay current on nursing practices, ability to prioritize and doing what is right (Adamski, Parsons and Hooper, 2009). The concept of caring comprise of various attributes. These attitudes are essential to nursing as a whole. They include attitude, action, variability, relationship and action (Brilowski and Wendler, 2005). Nursing as a profession pays much attention to relationship between nurse and patient. This relationship is initiated by the former with the intention of taking action. It is a relationship that calls for cooperation and respect from both parties. The patients require such a relationship for assistance as most of them are not able to care for themselves. In some cases the relationship has been perceived to be a form of friendship as there is concern and affection for one another (Rayman, Ellison and Holmes, 1999). The nurse being the initiator and most active in the relationship is a companion in the clients journey towards recovery. In order for this relationship to be fulfilling there must be intimacy, trust and responsibility. The nurse has the responsibility to develop a trusti ng relationship which comes with patience, openness, love and sincerity. Proximity to the patient is vital and important for the development of intimacy and trust. Since the nurse is in a professional relationship with the patient then all responsibilities are at facing to that direction. The person who is receiving care must be assured of well- being through responsible actions shown by the nurse. Professional care givers therefore need to act in the most current and knowledgeable manner towards their clients (Khademian and Vizeshfar, 2008). In this mission there are guided by professional ethical codes. For instance their conduct must be of high standard and also their decision making must be guided by principles of practice. In conceptual analysis of care there must be action exhibited by the nurse towards the patient. This is not only performing some activities for the patient but also ensuring ones presence at all times. The care giver sees the need of an individual and more than wiling to respond to these needs in a professional manner (Khademian and Vizeshfar, 2008). It is important for instance for the nurse to be interested in the patient as a human being worthy of respect and dignity. It is from her that the nurse will start to exhibit care for the patient. The most obvious of this kind of care is physical. In this case some actions that would make patients feel good about themselves. These actions may include a rub on the back, assisting the patients in and out of bed, chair, dressing and undressing etc. In some cases the nurses will have to assist female patients to do their hair and even apply make-up (Brilowski and Wendler, 2005). All these ensure that the patients feel good about themselves. They feel their live has not simply stalled due to sickness but someone is more than willing to see them recover and carry on with the day to day life. A caring nurse must also exhibit a caring touch. As much as the action might seem small, its significance is great. It is a form of non-verbal communication important to establish rapport between the two and changes the perceptions of the patient towards the nurse. Actions such as holding hands, gently stroking the hair are some of the actions that cement the relationship between the nurse and the patient. The physical presence of the nurse is important just like emotional presence. The nurse must not only shares time and space with patients but also listens actively (Brilowski and Wendler, 2005). There is need to be a part of the family and share their fears, hopes and aspirations. It is important at this time for the family and the patient to be assured that they are not alone. A nurse may seat by the bedside of the patient telling stories and contributing to whatever the family have to offer. It is simply the feeling of togetherness and appearing like one family. This is a holistic and genuine engagement of the two parties that helps build on trust and confidence. Caring as a concept varies in different circumstances, people involved and the environment at large (Daniels, 2004). Variability in care is therefore another way to describe the changing nature and fluidity of caring. For this reason the more a nurse practices care giving to patients the more experience gained. It is therefore expected of the nurse to offer care corresponding to environment and nature of the patient. There is need to understand that patients are different and need assorted care and attention. Importance to Nursing The introduction of the concept of care in nursing metaparadigm will help reduce emotional labor that always accompanies giving of care among nurses. In the work place nurses normally have emotional regulation which is likely to lead to emotional exhaustion or burn out (Huynh, Alderson and Thompson, 2008). In any organization and in nursing profession in particular it is vital that workers be able to feel their emotions and be aware of the personal costs associated with the services they give to patients. It is important to note that emotional exhaustion of the nurses can come as a result of a number of factors including depersonalization of the patient. As an attribute to care, variability must be taken into consideration such that patients are treated as individuals (Brilowski and Wendler, 2005). This cannot be easily achieved if the nurse has not been oriented on some of the principles of care. His or her individuality must be taken into account. Caring gives nursing its uniqueness hence the reason for nurses to be directly involved in care giving. In the modern health care however, the role of care giving is remotely executed by the nurse. For instance it is common for support staff to aid in care giving while under the supervision of a nurse (Clifford, 1995). In this case the role of the nurse is reduced to that of a supervisor and therefore contact with the patient is reduced. The all important link between the nurse and the patient is cut. This makes treatment to be a long and complicated experience for both the nurse and the patient. In defining nursing as a formalized manner of giving care then it becomes easy for the nurses to respond to the needs of patients with compassion. There will be little or no pressure at all for the nurses to fulfill demands that are farfetched from nursing. Their activities as care givers will be guided by the need to respond to health care. The available resources will therefore dictate the activities of the nurses (Clifford, 1995). Through the experience gained in caring for the patients, nurses feel empowered and become mush tolerant of uncertainty. Since an individual is able to connect with the patients, it becomes easy to respond to their needs (Daniels, 2004). In addition the satisfaction gained through work is increased as the nurse becomes energized and passionate about work. It is for the same reason that the nurse is able to empathize with the patient. The nurse is close to the patient and attends to all demands being made, it quickens the recovery progress. The patient is not ashamed to communicate and share deep feelings. On the other hand the nurses are well able to experience the illnesses thus increase their understanding. In this way it becomes easier to attend to similar cases in future. Care education is also essential in nursing profession more so preparing nurses for care in their profession. As much as the theory of care differs greatly from the life experiences in the field; still the need to get the education is vital. Once the students have gotten the knowledge in school it will help change their attitude and more importantly give them a clue of what to expect in their work. This knowledge is essential for preparation and also in laying down a framework for the nurses such that they are aware from the onset what is entailed in their profession (Clifford, 1995). In addition the knowledge is important for the sake of contemporary practices in health care and gives insight to the future of nursing. For a long time nursing as a profession has been misunderstood and portrayed negatively. The inclusion of caring in nursing metaparadigm is important in the creation of a good public image for the nurses and the profession. Once the public has a good image upon a profession it helps boost recruitment and also change the nurses attitudes towards work (Takase, Maude and Manias, 2006). The nurses will also improve on their self-image which largely contributes to performance in the job. Conclusion There is still much debate on whether or not the concept of caring should be included in the nursing metaparadigm. In the nursing profession this concept continues to be controversial. The reason for this controversy is the fact that nurses continue to give care despite the concept being ignored. This may appear simply as an ignored concept but in reality it has been and remains part and parcel of the nursing profession. In fact there are those who have equated nursing as a whole to caring. In this case caring seems to have been a metaparadigm of nursing alongside health, person, and environment. In the modern health care, nurses have delegated the role of care to subordinate staff while maintaining the role of supervisors. As much as the nurse is still in control, there is lack of attachment with the patient. The public opinion of nursing is far from impressive as most of the people are ill informed about the profession. The majority tend to think nursing to be synonymous to caring. The nurse is perceived as a subordinate to the physician, receives instructions from the doctors, earns less salary etc. All these are stereotypes most of which emerge from the tradition role of the nurse as a care giver. This caring is understood casually with little understanding of the profession. It is for the same reason that people feel they know quite well the role of the nurses. For this matter they are ready to judge on the delivery of services. It is important for the nurse to be respected, seen to be compassionate, concerned and competent. The importance of caring is not only confined to the nurses but the family and the patient as well. Most importantly however, is the fact that caring will help increase the rate of healing and health thus lighten the work of the nurses. It is significant to all involved in the entire process of healing as it reduces anxiety and fear for both the family and patients. In this way it helps to empower the patient, give comfort, hope, security and self-esteem. Eventually, nurses are able to enjoy their work. This is as a result of the nurse being perceived differently by the patient thus boosting morale. Caring should therefore be incorporated in the nursing metaparadigm since it will be a major boost to the profession. The nurses will feel good about their profession as they are trained, gained experience and able to develop a relationship with patients.

Why The Ideas Of Karl Marx Were So Radical To Society :: History Politics Political

Why The Ideas Of Karl Marx Were So Radical To Society The Communist Manifesto, written in 1848, provided the views of Karl Marx on humans and nature. For the time in which the document was written, the ideas of Marx were very radical to society. The ongoing struggle between the Proletarians( the working class) and the Bourgeois( the owners) prompted Marx to develop a solution to this social problem. His solution to this historical problem was to create a capitalist nation, which in the end would result in a Communist nation. He wanted to help the social status of the working class, because he felt that they were being taken advantage of by the owners. The document also discusses the role of humans and their interaction with nature. Marx believed that society was beginning to break away from nature as a source of economical support. In the past, humans had relied heavily on agriculture to support themselves but with the beginning of the Industrial Revolution, new technology began to replace old farming techniques and created new factory jobs in cities. Marx had rather extreme views on the extent to which nature in his time had become humanized as a result of human labor.[1] He commented that, â€Å" Even the objects of the simplest â€Å" sensuous certainty† are only given him through social development, industry and commercial intercourse.†[2] "Throughout their labor, humans shape their own material environment, thereby transforming the very nature of human existence in the process.†[3] One had always seemed to know their role in society. It was Marx who believed that this was true due to a capitalistic economy. One’s wants and needs were different from society to society. For instance, a person with a higher social status would not have the same needs as a peasant living on a farm would. Marx felt that human nature could not be changed in contrast to what many economists believed. In a capitalistic economy, men were the ones who received the wages while women earned little to nothing. To put an end to the ongoing struggle between social classes, Marx believed that a new form of government would have to be established, this he called Socialism. 4 He wanted to see the working class join together to fight the owners, for in order for a society to grow, people would need to begin working together. Marx recognized the struggles of the classes, especially those of the middle class.

Morality of Abortion Essay

Introduction In this paper, I will argue that abortion is morally acceptable in certain situations. In defending this argument I will include the reason behind my decision, and I will provide an alternate example using the same general principle. After explaining my principle I will give clarity to two arguments that may be presented by others. Finally, I will conclude by describing any changes that I have made to my general principle. II. Argument 1.) If a person is in a situation in which she can prevent an individual from living a life of pain and suffering, then it is morally acceptable for her to do so. 2. ) In cases in which a mother is in a situation in which she can prevent her unborn child from living a life of pain and suffering, by having an abortion 3. ) Therefore, in this cases it is morally acceptable for a mother to have an abortion. III. Explanation Rule one states â€Å"an argument is good for you if and only if all of the premises are reasonable for you to believe. † For this rule I will use a similar situation with the same general principle. If Allison is a situation in which her favorite dog severely breaks his leg and can not be repaired, then it is morally acceptable for her to euthanize the dog. In this example it is morally acceptable to euthanize the dog because the dog will not be able to walk again and will suffer because it will not be able to move. Therefore, if a person is in a situation in which she can prevent an individual from living a life of pain and suffering, then it is morally acceptable for her to do so. The second and third premise state that (1) In a case where a mother is in a situation in which she can prevent her unborn child from living a life of pain and suffering, by having an abortion (2) Therefore, it is morally acceptable for a mother to have an abortion. In explaining my argument I will give an example that supports the second and third premise. If a mother is in a situation in which she becomes aware that her unborn child has an extremely painful and incurable disease called Epidermolysis Bullosa, EB. This disease causes skin to blister on the slightest touch. many infants that are born with this disease are are con? ned to wearing bandages at all times and can not even with stand their own parents touching them. In this case then it is ok for that mother to have an abortion. This act is ok because if the child is born with a disease that is incurable and painful then that child will be in will suffer for their whole lifetime and in many cases live a very short life. Therefore if a mother is in a situation in which she is able to prevent her unborn child from living a life of pain and suffering then it is morally acceptable for her to have an abortion. Rule two states that the argument must have a pattern such that if the premises are true, then the conclusion must follow. 1. ) If P, then Q 2. ) P 3. ) Therefore, Q 1. ) If P (a person is in a situation in which she can prevent an individual from living a life of pain and suffering), then Q (it is morally acceptable for her to do so. ) 2. ) P (In a case where a mother is in a situation in which she can prevent her unborn child from living a life of pain and suffering, by having an abortion), 3.) Therefore, Q (in some cases it is morally acceptable for a mother to have an abortion. ) IV. Objection An objection that may arise from premise one is that if a person is in a situation in which they sacri? ce their own life to prevent pain and suffering of another individual, then it is not morally acceptable for them to do so. An example of this is if Peter is in a situation in which he can take the place of a person in solitary con? nement, which causes psychological pain and suffering, it is not morally acceptable for him to do so. It is not morally acceptable because although the individual is suffering they knowingly participated in the act that resulted in the pain and suffering. This example expresses a violation of rule two because the argument does not follow a pattern in which the conclusion follows. Another objection that may arise from premise one is if a mother is in a situation in which she can violate the right to life of another person, the fetus, and the fetus is not threatening the mothers life, then it is morally wrong for the mother to violate the fetus’ right to life. My response to this argument is that although the mother’s life is not in danger by having the fetus, after the fetus is born they will live a short and extremely difficult life. This example is a violation of rule two because the premises are not reasonable to believe. V. Conclusion When thinking about the situation previously stated in the paper, I thought about the many options that could be presented when confronted with information, such as the fetus has an incurable and highly painful disease. By weighing the pros and cons of each principle I was able to construct my principle that was stated above. While writing this paper I have changed my general principle by adding the word â€Å"suffering. † By adding this one word I believe that it changes the argument by including another aspect that can make a life unbearable. When ? rst thinking about the reasoning behind my paper I thought about all view points that I could take, but I was able to stay true to my original belief of pro-choice by creating an argument that supports one aspect of the abortion debate.

Angkor Wat, Cambodia

Angkor Wat, Cambodia The temple complex at Angkor Wat, just outside of Siem Reap, Cambodia, is world famous for its intricate lotus blossom towers, its enigmatic smiling Buddha images and lovely dancing girls (apsaras), and its geometrically perfect moats and reservoirs. An architectural jewel, Angkor Wat itself is the largest religious structure in the world. It is the crowning achievement of the classical Khmer Empire, which once ruled most of Southeast Asia. The Khmer culture and the empire alike were built around a single critical resource: water. Lotus Temple on a Pond: The connection with water is immediately apparent at Angkor today. Angkor Wat (meaning Capital Temple) and the larger Angkor Thom (Capital City) are both surrounded by perfectly square moats. Two five-mile-long rectangular reservoirs glitter nearby, the West Baray and the East Baray. Within the immediate neighborhood, there are also three other major barays and numerous small ones. Some twenty miles to the south of Siem Reap, a seemingly inexhaustible supply of freshwater stretches across 16,000 square kilometers of Cambodia. This is the Tonle Sap, Southeast Asias largest freshwater lake. It may seem odd that a civilization built on the edge of Southeast Asias great lake should need to rely on a complicated irrigation system, but the lake is extremely seasonal. During the monsoon season, the vast amount of water pouring through the watershed causes the Mekong River to actually back up behind its delta, and begin to flow backward. The water flows out over the 16,000 square kilometer lake-bed, remaining for about 4 months. However, once the dry season returns, the lake shrinks down to 2,700 square kilometers, leaving the Angkor Wat area high and dry. The other problem with Tonle Sap, from an Angkorian point of view, is that it is at a lower elevation than the ancient city. Kings and engineers knew better than to site their wonderful buildings too close to the erratic lake/river, but they did not have the technology to make water run uphill. Engineering Marvel: In order to provide a year-round supply of water for irrigating rice crops, the engineers of the Khmer Empire connected a region the size of modern-day New York City with an elaborate system of reservoirs, canals, and dams. Rather than using the water of Tonle Sap, the reservoirs collect monsoon rainwater and store it for the dry months. NASA photographs reveal the traces of these ancient waterworks, hidden at ground level by the thick tropical rainforest. A steady water supply allowed for three or even four plantings of the notoriously thirsty rice crop per year and also left enough water for ritual use. According to Hindu mythology, which the Khmer people absorbed from Indian traders, the gods live on the five-peaked Mount Meru, surrounded by an ocean. To replicate this geography, the Khmer king Suryavarman II designed a five-towered temple surrounded by an enormous moat. Construction on his lovely design began in 1140; the temple later came to be known as Angkor Wat. In keeping with the aquatic nature of the site, each of Angkor Wats five towers is shaped like an unopened lotus blossom. The temple at Tah Prohm alone was served by more than 12,000 courtiers, priests, dancing girls and engineers at its height - to say nothing of the empires great armies, or the legions of farmers who fed all the others. Throughout its history, the Khmer Empire was constantly at battle with the Chams (from southern Vietnam) as well as different Thai peoples. Greater Angkor probably encompassed between 600,000 and 1 million inhabitants - at a time when London had perhaps 30,000 people. All of these soldiers, bureaucrats, and citizens relied upon rice and fish - thus, they relied upon the waterworks. Collapse: The very system that allowed the Khmer to support such a large population may have been their undoing, however. Recent archaeological work shows that as early as the 13th century, the water system was coming under severe strain. A flood evidently destroyed part of the earthworks at West Baray in the mid-1200s; rather than repairing the breach, the Angkorian engineers apparently removed the stone rubble and used it in other projects, idling that section of the irrigation system. A century later, during the early phase of what is known as the Little Ice Age in Europe, Asias monsoons became very unpredictable. According to the rings of long-lived po mu cypress trees, Angkor suffered from two decades-long drought cycles, from 1362 to 1392, and 1415 to 1440. Angkor had already lost control of much of its empire by this time. The extreme drought crippled what remained of the once-glorious Khmer Empire, leaving it vulnerable to repeated attacks and sackings by the Thais. By 1431, the Khmer people had abandoned the urban center at Angkor. Power shifted south, to the area around the present-day capital at Phnom Pehn. Some scholars suggest that the capital was moved to better take advantage of coastal trading opportunities. Perhaps the upkeep on Angkors waterworks was simply too burdensome. In any case, monks continued to worship at the temple of Angkor Wat itself, but the rest of the 100 temples and other buildings of the Angkor complex were abandoned. Gradually, the sites were reclaimed by the forest. Although the Khmer people knew that these marvelous ruins stood there, amidst the jungle trees, the outside world did not know about the temples of Angkor until French explorers began to write about the place in the mid-nineteenth century. Over the past 150 years, scholars and scientists from Cambodia and around the world have worked to restore the Khmer buildings and unravel the mysteries of the Khmer Empire. Their work has revealed that Angkor Wat truly is like a lotus blossom - floating atop a watery realm. Photo Collections from Angkor: Various visitors have recorded Angkor Wat and surrounding sites over the past century. Here are some historic photos of the region. Margaret Hays photos from 1955. National Geographic/Robert Clarks photos from 2009. Â   Sources Angkor and the Khmer Empire, John Audric. (London: Robert Hale, 1972). Angkor and the Khmer Civilization, Michael D. Coe. (New York: Thames and Hudson, 2003). The Civilization of Angkor, Charles Higham. (Berkeley: University of California Press, 2004). Angkor: Why an Ancient Civilization Collapsed, Richard Stone. National Geographic, July 2009, pp. 26-55.

Angkor Wat, Cambodia

Angkor Wat, Cambodia The temple complex at Angkor Wat, just outside of Siem Reap, Cambodia, is world famous for its intricate lotus blossom towers, its enigmatic smiling Buddha images and lovely dancing girls (apsaras), and its geometrically perfect moats and reservoirs. An architectural jewel, Angkor Wat itself is the largest religious structure in the world. It is the crowning achievement of the classical Khmer Empire, which once ruled most of Southeast Asia. The Khmer culture and the empire alike were built around a single critical resource: water. Lotus Temple on a Pond: The connection with water is immediately apparent at Angkor today. Angkor Wat (meaning Capital Temple) and the larger Angkor Thom (Capital City) are both surrounded by perfectly square moats. Two five-mile-long rectangular reservoirs glitter nearby, the West Baray and the East Baray. Within the immediate neighborhood, there are also three other major barays and numerous small ones. Some twenty miles to the south of Siem Reap, a seemingly inexhaustible supply of freshwater stretches across 16,000 square kilometers of Cambodia. This is the Tonle Sap, Southeast Asias largest freshwater lake. It may seem odd that a civilization built on the edge of Southeast Asias great lake should need to rely on a complicated irrigation system, but the lake is extremely seasonal. During the monsoon season, the vast amount of water pouring through the watershed causes the Mekong River to actually back up behind its delta, and begin to flow backward. The water flows out over the 16,000 square kilometer lake-bed, remaining for about 4 months. However, once the dry season returns, the lake shrinks down to 2,700 square kilometers, leaving the Angkor Wat area high and dry. The other problem with Tonle Sap, from an Angkorian point of view, is that it is at a lower elevation than the ancient city. Kings and engineers knew better than to site their wonderful buildings too close to the erratic lake/river, but they did not have the technology to make water run uphill. Engineering Marvel: In order to provide a year-round supply of water for irrigating rice crops, the engineers of the Khmer Empire connected a region the size of modern-day New York City with an elaborate system of reservoirs, canals, and dams. Rather than using the water of Tonle Sap, the reservoirs collect monsoon rainwater and store it for the dry months. NASA photographs reveal the traces of these ancient waterworks, hidden at ground level by the thick tropical rainforest. A steady water supply allowed for three or even four plantings of the notoriously thirsty rice crop per year and also left enough water for ritual use. According to Hindu mythology, which the Khmer people absorbed from Indian traders, the gods live on the five-peaked Mount Meru, surrounded by an ocean. To replicate this geography, the Khmer king Suryavarman II designed a five-towered temple surrounded by an enormous moat. Construction on his lovely design began in 1140; the temple later came to be known as Angkor Wat. In keeping with the aquatic nature of the site, each of Angkor Wats five towers is shaped like an unopened lotus blossom. The temple at Tah Prohm alone was served by more than 12,000 courtiers, priests, dancing girls and engineers at its height - to say nothing of the empires great armies, or the legions of farmers who fed all the others. Throughout its history, the Khmer Empire was constantly at battle with the Chams (from southern Vietnam) as well as different Thai peoples. Greater Angkor probably encompassed between 600,000 and 1 million inhabitants - at a time when London had perhaps 30,000 people. All of these soldiers, bureaucrats, and citizens relied upon rice and fish - thus, they relied upon the waterworks. Collapse: The very system that allowed the Khmer to support such a large population may have been their undoing, however. Recent archaeological work shows that as early as the 13th century, the water system was coming under severe strain. A flood evidently destroyed part of the earthworks at West Baray in the mid-1200s; rather than repairing the breach, the Angkorian engineers apparently removed the stone rubble and used it in other projects, idling that section of the irrigation system. A century later, during the early phase of what is known as the Little Ice Age in Europe, Asias monsoons became very unpredictable. According to the rings of long-lived po mu cypress trees, Angkor suffered from two decades-long drought cycles, from 1362 to 1392, and 1415 to 1440. Angkor had already lost control of much of its empire by this time. The extreme drought crippled what remained of the once-glorious Khmer Empire, leaving it vulnerable to repeated attacks and sackings by the Thais. By 1431, the Khmer people had abandoned the urban center at Angkor. Power shifted south, to the area around the present-day capital at Phnom Pehn. Some scholars suggest that the capital was moved to better take advantage of coastal trading opportunities. Perhaps the upkeep on Angkors waterworks was simply too burdensome. In any case, monks continued to worship at the temple of Angkor Wat itself, but the rest of the 100 temples and other buildings of the Angkor complex were abandoned. Gradually, the sites were reclaimed by the forest. Although the Khmer people knew that these marvelous ruins stood there, amidst the jungle trees, the outside world did not know about the temples of Angkor until French explorers began to write about the place in the mid-nineteenth century. Over the past 150 years, scholars and scientists from Cambodia and around the world have worked to restore the Khmer buildings and unravel the mysteries of the Khmer Empire. Their work has revealed that Angkor Wat truly is like a lotus blossom - floating atop a watery realm. Photo Collections from Angkor: Various visitors have recorded Angkor Wat and surrounding sites over the past century. Here are some historic photos of the region. Margaret Hays photos from 1955. National Geographic/Robert Clarks photos from 2009. Â   Sources Angkor and the Khmer Empire, John Audric. (London: Robert Hale, 1972). Angkor and the Khmer Civilization, Michael D. Coe. (New York: Thames and Hudson, 2003). The Civilization of Angkor, Charles Higham. (Berkeley: University of California Press, 2004). Angkor: Why an Ancient Civilization Collapsed, Richard Stone. National Geographic, July 2009, pp. 26-55.

US Neutrality essays

US Neutrality essays The United States had realized that war is living hell. If there had been a way to avoid war, the United States tried it. The United States did not enter the war for reasons other than securing national security. The United States tried to stay out of the war but because of conflicts with Germany and Japan, it made the entering of the second worldwide war inevitable. Knowing of the devastation war causes, President Roosevelt told US citizens that US will not enter the war that had been going on in Europe. Roosevelt had declared that the US is a neutral country and had the rights to trade with all countries. The US wanted to hold a good economy and that meant keeping out of the war which always hurts the economy; entering the war earlier than it did would have weakened the economy and would have made it hard for the US maintain its status as a powerful nation. The US had wished to do trade without provoking war with nations so the US set up the Neutrality Acts. The US stopped sending arms to any foreign countries knowing that it would be a natural target for warring countries. The US wanted to be seen as not favoring any countries which included not giving any loans to any belligerent countries or countries that did not repay any previous debts. Countries looked at the US as favoring countries; Germany felt that the US had been threatening them because of the continual trades with other countries so Germany had sunk various ships that involved citizens from the United States. Because of the sinking of ships that had US citizens on it, the US feared it would draw them into the war. The US passed the idea of Cash and Carry, all warring nations needed to pay cash and come to the US to pick up goods that were traded. Germany had sunk ships in Europe that had held US citizens so the prohibition had been passed that had been made to prevent US citizens from traveling on other nations ships in order to keep the US a neutral cou...

Women In the Antebellum Reform Research Paper Example | Topics and Well Written Essays - 3000 words

Women In the Antebellum Reform - Research Paper Example The reform organizations involved both men and women in relation to the issues they raised to advocate for change. It is reported that for a full week session, women and men from North West and mid west travelled to New York to conduct such speeches, which advocated for change (Elizabeth 91). Gradually, movements for change by women and men, who belonged to the reform organizations, started addressing different religious beliefs, goals and strategies. In addition, the leaders of reform groups started demonstrating to the public ways in which a better society would perform tasks to avoid massive killings. The mission for the activists for change was that one time; the United States of America could be improved, uplifted and perfected. Other issues that characterized the Antebellum period were such as; financial panic which erupted in New York in early 1837 to the extent that few people made purchases on shops. Wealthy people who supported different groups had run Bankrupt and New York registered a large number of street beggars that year compared to the previous years. Unemployment, hunger, homelessness, prostitution, and criminal cases were highly registered (Finkelman 39). Advocates for change during the antebellum era held debates over gender and cultural issues; segregation on grounds of lasses. The effort to test reforms was also attributed to the fact that white women and men dominated charity organizations that they took the rest of the citizens as their subordinates. As a result, other citizens were present to acts of oppression. The following report contains works of various authors in their books about the status of women in Antebellum. Professor Ginzberg gives an idea of women in relation to antebellum improvement in two ways. In the first way, women are examined alongside factors such as belief, class and race, upon which reform movements were based. In another perspective, Ginzberg views women participating in favour of social change. Women particip ated in social change through distributing Bibles, resisting intemperance, charity initiatives, tracts, they were opposed to slavery, and in general, women demanded their rights. The Antebellum Era was so, characterized by alteration mechanisms, which sought to empower women in the world over (Finkelman 39). One of the basic features of concern for women in Antebellum was to express their attitude towards sex. Women’s views about sex in Antebellum can be traced in the works of Helen Leftkowitz. Helen discusses about the social and cultural implications of gender and sex education in the antebellum era. Helen bases her studies at Amy Greenberg, Pennsylvania state University. Women challenged the idea that social problems, which affected America at the time would be changed through maintaining the ruling governments. Reformers made movements, one after the other in search for reforms in the government systems (Elizabeth 91). According to Oregon Public broadcasting media in Amer ica, the antebellum movement, which he also terms as a period of industrial action had social, economic, religious and political consequences to women in the United States and the surrounding countries. An article by Oregon Public broadcasting reveals that I the Antebellum movement, as middle class people and the original born families who were abandoned and made to be the production units of the home. As men left household chores to look for jobs in offices, women remained calm and barely got chances of moving to look for jobs in public places. Oregon public broadcasting however reveals that women of different classes and races

John Adams Research Paper Example | Topics and Well Written Essays - 750 words

John Adams - Research Paper Example His family was rather modest, and his simple habits were typical for Massachusettsian farmers of that time (McCullough 18). Adams was a devout believer, but he still valued Greco-Roman literature and political theory: he was an ample reader of works by Cicero, Tacitus, Plato, Thucydides, and other political writers and philosophers of Ancient world (McCullough 19). Adams did not belong to learned or commercial elite of the Colonial society and was proud of his personal qualities such as eloquence. As a lawyer, he earned recognition of local community, yet his social ambition led him to view political career as his true destiny (McCullough 20). Adams first became an important figure during the campaign against the Stamp Act of 1765, as the decision of the British government to impose a direct tax on printed materials enraged the Americans. Adams played a prominent role in this campaign by drafting the so-called Braintree Instructions, a document presented by Massachusettsian citizens to the General Court of the colony. The Braintree Instructions presented such basic principles of future American political system as the connection between taxation and representation, and the necessity of trial by jury and independent judiciary (McCullough 61). The campaign against the Stamp Act would thus become the first contribution of Adams to the fight for independence of the future United States. The second important contribution of Adams to the cause of independence was his participation in the first and second Continental Congresses of 1774 and 1775. As the most prominent of representatives of Massachusetts, Adams possessed great influence among his fellow members of Congress, and his struggle for transformation of the colonies into independent states played an important role in convincing Congress of the necessity of independence. Adams played a key part in drafting the Congressional resolutions of 15 May 1776, which became a basis for the future draft of the Declaration of Independence (Wood 176). The most important work of Adams, Thoughts on Government (1776), had a decisive influence on the political thought of American Patriots (Wood 177). By arguing in favor of rule of law, Adams laid the foundations for American system of government. In Thoughts on Government Adams displayed a concern about the necessity of political balance between various branches of government in order to avoid possible abuses of power. The effect of Adams’ Thoughts on Government was extensive, as the principles he proclaimed received a wide audience (McCullough 103; Wood 178). This allowed Adams to become a respected figure in constitutional affairs. Despite the dominant role of Jefferson and Madison in drafting the Declaration of Independence, Adams played important role in proclamation of independence itself. He supported the Lee Resolution on 7 June 1776 that was to proclaim the United States â€Å"free and independent states†, and participated in the deba te in Congress that followed it (McCullough 118). The fruitful participation of Adams in the affairs of Congress, and his positive standing at the negotiations with General Howe in September 1776 allowed him to become a first representative of the USA in the European countries. Adams’ diplomatic career proved extremely fruitful for the United States. Even though his missions to