Summary of Literature Review on Dividends free essay sample

A survey of Theories and Empirical Evidence. In this article, the fundamental hypotheses on profit strategy are depicted and their believability is assessed. Association between the audited paper and my examination proposition According to my exploration proposition, the ace theory point will be â€Å"Comparative investigation of companies’ profit strategy: universal perspective†. Along these lines, the writing audit on profit strategy has an immediate association with my examination proposition. There are a few factors that clarify this association. Most importantly, any ace postulation needs to begin with a writing survey of existing investigations in the examined zone and these current examinations are introduced in the paper. This implies the speculations talked about in the paper will be portrayed in my lord theory. This paper guides my consideration toward the primary existing hypotheses. Therefore, I know which hypotheses I should research to a more prominent profundity to accomplish a decent comprehension of the considered field. We will compose a custom paper test on Outline of Literature Review on Dividends or on the other hand any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Furthermore, in this paper the speculations are introduced in a composed way and are obviously clarified. Along these lines, perusing this paper causes me to acquire a general comprehension of the speculations on profit strategy. Obviously, additional examination will be required on every hypothesis except, as I would like to think, a general and disentangled comprehension of a subject before considering it to a more noteworthy profundity is consistently a bit of leeway. Thirdly, the references list toward the finish of the paper shows which writing might be tended to while exploring the profit strategy to a more prominent profundity. By and large, this paper is a brilliant establishment for my lord theory work. Division of works looked into classifications The works referenced in the article all location (completely or mostly) the profit strategy and profits. I propose the accompanying order of these works. Works that give the meaning of profit strategy †just one work is introduced in this gathering. a) Lease, Ronald C. , Kose John, Avner Kalay, Uri Loewenstein, and Oded H. Sarig, 2000. Profit Policy: Its Impact on Firm Value (Harvard Business School Press, Boston, Massachusttes). As per this work, profit strategy is â€Å"the practice that administration follows in settling on profit payout choices or, at the end of the day, the size and example of money dispersions after some time to shareholders†. As I would see it, the creators of the writing survey ought to have introduced a few meanings of profit strategy.

The Dangers of Dengue Fever and How to Keep You

A generally excellent morning to the head, educators and individual companions. I am Samuel Lim, the leader of the English Club and it is my respect to have the option to remain before everybody to give a discourse on ‘The Dangers of Dengue Fever and How to Keep You Compound Dengue Free’. Dengue is the most widely recognized viral disease around the globe brought about by a little mosquito. Deplorably, it can prompt genuine clinical issues like dengue. To make the image more clear, dengue fever isn't brought about by each mosquito. Indeed, it is brought about by the Aedes aegypti mosquito which conveys a destructive infection. A contaminated individual may have a high possibility of growing high fever, rashes, feel queasiness and experience muscle and joint agonies. It is a serious issue when an individual gets contaminated as the side effects may last between six to seven days. To exacerbate the situation, it might get lethal and cost you your life. All the time, a contaminated individual is conceded into the emergency clinic for guaranteed clinical treatment. As the expression goes, ‘Prevention Is Better than Cure’, dengue can be forestalled in your neighborhood just by following a couple of straightforward insurances. On the exceptionally top of the rundown, ensure that the vases in your nursery or compound don't contain stale water. Mosquitoes breed in stale water in simply an issue of three weeks. The following thing to focus on is to clear stopped up channels and downpour canals in your homes. Make sure to flip around void pots and buckets with the goal that they don't gather water for these small vectors to raise. Another significant advance is to check your compound to ensure that there is no stale water. To wrap things up, trim tall plants every now and again and guarantee that dead leaves and branches are cleared. These can likewise become potential rearing justification for Aedes mosquitoes. More or less, dengue is a risky infection which can deny you of your life however can be effortlessly forestalled by following a couple of basic advances. I trust that the data I have imparted to everybody today can lessen.

Physics in the MIT

Physics in the MIT Today I neglected to bring a jacket to class. As the afternoon waned impassively toward night, the last hanging breaths of August condensed into soupy grey cold specked with watery yellow sunstreaks. By conservative estimates, I caught six different strains of flu on the way home at 6:30 pm. Nonetheless, after a quick homemade dinner of soba, ginger, almonds, and dewy-fresh vegetables from MITs weekly farmers market, I barely noticed the initial symptoms of tuberculosis. On the flip side of the burger (to coin a stupid-sounding idiom), I no longer have an excuse for putting off this blog entry until T_n, where T_n 5 minutes from now. A week or so ago, Becky from somewhere-recently-visited-by-Quentin-McArthur emailed me a laundry list of excellent questions that I could answer in less time than most questions I encounter on an hourly basis. I started to write back, “Thanks, Becky! Its so nice to make human communication once in a while! See you on the Internet sometime,” and then I figured that she probably wanted me to answer her questions instead of becoming her Facebook buddy. (Curmudgeonly aside: Its a sad, sad world when I get more Facebook friend requests than personal emails. Also, you kids get off my lawn.) Hi Yan When Quinton McArthur came to our school the other day, I asked him a question about the physics department at MIT, and he directed me to you. I actually have more than one question, but theyre roughly in order of importance if you dont have time to answer them all. Its 12:50 AM! Of course I have time. Questions: 1. UROP seems like it would allow you to do awesome research as an undergrad. Has this been your experience? Is there anything about physics UROPs that make them different? Are experimental and theoretical research opportunities both available to undergrads? How do students make time for research during the academic year, or do most students do UROPs during the summer? UROP, MITs undergrad research program, has improved my overall standard of living as well as my GDP and average lifespan. My first research group in the Materials Science department paid 11 bucks an hour, which was increased to $12/hour over the summer, for me to build and test batteries that wouldnt explode or melt or otherwise make a huge, expensive mess and ruin everyones life. I eventually started running out of work to do after one semester, so I adopted a second UROP in the Plasma and Fusion Center writing scripts to decipher NASA spacecraft data and explain the mysterious phenomenon of magnetic reconnection. After one month, I started to think in MATLAB instead of in English, but it was nonetheless an enjoyable introduction to physics research. UROPs are more common during IAP and Summer, but plenty of people (like me) devote up to 6 hours per week to research, usually after class on weekdays. Think of it as like taking half a class while getting paid. Its a valuable way to learn relevant skills for your field while getting rich at a very, very slow rate. All professors in the Physics department that Ive met so far have been open to sponsoring undergrad research. At least one requires that his students take 8.04 (quantum) before doing research in his group. However, most labs, experimental and theoretical, could always use the extra help with coding and performing routine tasks traditionally reserved for intelligent primates and large, powerful computers. (Well, maybe not the string theorists. Or LIGO, since LIGO was crowded with UROPs last time I applied for one in their group.) You might not get an intellectually dazzling UROP during your first years at MIT, but its well worth the experience. 2. In a blog post from December, 2007, Lulu wrote that around 13/50 of physics majors (just for course 8, not 8-B) are women. Do you think this estimate is accurate? Do you notice this imbalance at all? Does it not matter because the overall Institute gender numbers are essentially equal? Does it not matter just because it doesnt matter whether the people youre doing physics with are girls or guys? Have you had any gender-related problems (academic or otherwise) as a physics major specifically? Gender imbalance has never influenced my experience at MIT. Im a bit startled by your (Lulus?) numbers, since at least half of the Physics majors Ive met are women. Granted, I spend a lot of time around Undergraduate Women in Physics, which is perhaps not a representative sample of the gender distribution. Then again, the mere existence of a group at MIT dedicated to providing support for female physicists suggests that your speculations are valid. Ive also heard from professors that more men tend to take the advanced versions of intro Physics classes, such as 8.022. However, personal evidence shows that more women tend to wake up in time for lecture. (At least when McGreevy taught it.) 3. I remember at least Chris S. blogging about how his biology psets and tests test more his ability to think and solve problems than his memorization skills. Is there a similar emphasis on thinking over memorizing in the physics classes? Yes. At least for the intro classes, all relevant formulae as well as useful math identities are provided with each exam. (However, this doesnt mean that you shouldnt understand the derivations in all their gory intricacies.) MIT generally tries to ensure that you will never fail because you spent too much time on a test trying to remember the dimensionless factor in the denominator of the Larmor formula (6*pi in SI units, 3/2 in CGS). Problem sets, similarly, require a lot of braining. This page of my 8.03 pset aptly summarizes life as a Physics major at MIT. (After taking a shortcut that failed to reach the intended destination, i.e., the correct answer.) 4. I dont know how well you know the math department, but do you know where on the spectrum from super applied to super theoretical the math department classes usually fall? Or are they all over the place? Do most physics majors end up taking classes at a certain point on this spectrum? If you look at the math department course catalog, youll notice sections subtitled “Applied Math,” “General Math,” “Analysis”, “Theoretical Comp. Sci.,” etc. Math tends to be the all-purpose flour in MITs curriculum pantry. A “typical” math class doesnt really exist; theres more than enough choices for you to fine-tune the level of applicability until it resonates with your interests. Analysis classes tend to be theoretical, whereas applied math is geared toward engineers, which I just nearly spelled “gearineers.” Time for bed. Also, I know at least one physics major who accidentally took enough theoretical math classes to get a second major in Course 18. Most people, at least those who arent into intense theory, go with just 18.03, 18.06 (or a variant thereof), and 18.04 or an applied math class. Thank you, Betsy [last name omitted to create a feeling of suspense] No problem, Betsy! Want to see my problem sets for this week? Really, you do? Okay! To be honest, my problem solving skills this week fell short of robust. The trouble started with the double pendulum problem on the 8.03 (Waves n Vibrations) problem set, which I naively crammed into the Lagrangian instead of kickin it old-school with a force balance diagram. Im one of those people who use the Lagrangian to calculate the net force on an object falling from rest, you know. Anyway, this happened: 1.5 pages later, the moral of the story was pummeling me in the face. Live and learn but dont Lagrange. Lagrange isnt even a verb. I reworked the problem later and massaged out the hideous lumps of unsimply simplified terms by dousing everything in a small angle approximation that was much, much smaller than what I consider to be a kosher small angle approximation. It was during Yom Kippur, after all. The second sign of impending toil came in an email from the 8.033 (Special Relativity) TA last night that basically read, “Sorry, forgot to mention that you need to show calculations for Problems 2 and 3 instead of just drawing diagrams, because you probably skipped art class in high school anyway.” The only problem was that I had already finished the problem set and, like residents of Manhattan slums during the early factory era, I had no space left. Appendix A turned out to be pretty much the most beautiful thing that I have ever created with my bare hands. My 8.07 (Electricity and Magnetism II) problem set this week was blissfully merciful, except that everything equivalency statement I tried to prove turned out to be off by either a factor of 2 or a factor of sqrt(c). Did you know that the square root of a meter per second is a fundamental dimensional quantity in both electromagnetic momentum and energy flux? Neither did I. Sometimes, frustration begs to be cartoonified. Inspired by Professor Belchers mathematically gorgeous field line representations (check them out- as a bonus, the animated ones also make excellent music visualizers), I took a break from work to relax, refresh, and reinterpreted a Van Gogh painting as an electric/magnetic field diagram. Yep, this qualifies as a break from work.

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Forensic Accounting Essay examples - 2174 Words

In the present day forensic accounting plays a huge role in many of the court cases publicized by the media. With the spotlight on the profession, this is a good opportunity to discuss the following topics: 1) Five skills that a forensic accountant needs to possess. 2) The role of a forensic accountant within a courtroom environment. 3) Analyze the legal responsibility a forensic accountant has while providing service to a business. 4) Examine two cases where forensic accountants have provided vital evidence in a case, summarizing their importance to the case. The word forensic is defined as relating to the use of science or technology in the investigation and establishment of facts or evidence in a†¦show more content†¦Because of the need for forensic accountants in deciphering and analyzing liability and damages, their role in the courtroom, as businesses have continued to evolve, has expanded rapidly as well. While in the past, forensic accountants have conducted investigations into the assets of parties involved in divorce, or in supporting claims in construction disputes, now the list of roles has expanded to include antitrust cases, intellectual property disputes, securities litigation, and professional negligence lawsuits.(Tucker, 2011) As laws and regulations continue to grow and become more complex, the need for forensic accountants is sure to continue growing as well. An example of how regulations have grown (mirroring the demand for forensic accountants) can be seen by comparing the scope and length of the Sarbanes-Oxley Act of 2002, at 66 pages, to the 849 page Dodd-Frank Wall Street Reform and Consumer Protection act of 2009.(Tucker, 2011) It is the environment created by such complex regulations and oversight committees that has hedged the need for accounting experts who can help demonstrate both the effects of individual companies on overall markets, as well as the opposite effects of market-happenings on individual firms. This complicated data, made comprehendible by a talented and effective forensic accountant, can serve as the determining factor in a case. Ultimately, this allows forShow MoreRelatedForensic Accounting Essay1771 Words   |  8 PagesForensic Accounting in Practice: Forensic Accou ntants: Fraud Busters A forensic accountant is part investigator, part auditor, part attorney, and part accountant (Levanti, T.). Due to the increase in high-profile cases of companies and individuals, forensic accounting is a growing and popular field in the business and forensic subjects. A forensic accountant is someone who is often retained to analyze, interpret, summarize, interviews and present complex financial and business related issues inRead MoreForensics Accounting : Kessler International1612 Words   |  7 Pagesleaders in forensics accounting and investigations. With its headquarters in New York City, the small company was able to grow. This firm is renowned in many countries around the world. Its dedicated accountants and analysists work very hard to catch people suspected of committing crimes involving money. Due to fraud and other forms of dishonest business behavior, Kessler International steps in to investigate. They offer a wide variety of services ranging from Forensic Accounting, Di gital Forensics, IntellectualRead MoreForensic Accounting : The Energy Company Enron1765 Words   |  8 Pagesinvolved in one of the biggest corporate accounting scandals of the 21st century. The company had covered up large amounts of debt to make their financial statements look more appealing to investors; consequently, after the fraud was discovered, many people lost their investments and many employees lost their jobs, including the corporation’s CEOs. After the authorities had been alerted that illegal activities were possibly taking place within Enron, forensic accountants were brought in to determineRead MoreForensic Accounting1628 Words   |  7 PagesFORENSIC ACCOUNTING MORE THAN JUST NUMBERS The field of accounting is no longer just for those who enjoy crunching numbers. Preparing financial statements, internal auditing, and tax accounting are only the tip of the iceberg. In today s society of the money hungry, the sue happy, and the financially unfit, a new breed of accountant; the Forensic Accountant has emerged. Although Investigative Accounting has been around for years, it has only recently begun to transform into the scienceRead MoreForensic Accounting7273 Words   |  30 PagesManagerial Auditing Journal Emerald Article: Forensic accounting education: insights from academicians and certified fraud examiner practitioners Zabihollah Rezaee, E. James Burton Article information: To cite this document: Zabihollah Rezaee, E. James Burton, (1997),Forensic accounting education: insights from academicians and certified fraud examiner practitioners, Managerial Auditing Journal, Vol. 12 Iss: 9 pp. 479 - 489 Permanent link to this document: http://dx.doi.org/10.1108/02686909710185206Read MoreForensic Accounting1497 Words   |  6 Pagesprofessors from Rider College interviewed over 150 lawyers, Certified Public Accountants (CPAs) and accounting educators. The study identified sixteen skills needed by forensic accountants. According to the study, the five most important skills are analytical skills, basic accounting skills, problem solving skills, data analysis skills and interviewing skills (McMullen Sanchez, 2010). Forensic accountants need analytical skills because as they review financial reports and other source documentsRead MoreForensic Accounting1945 Words   |  8 Pagesï » ¿Determine the most important five (5) skills that a forensic accountant needs to possess and evaluate the need for each skill. Be sure to include discussion regarding the relationship between the skill and its application to business operations. Style is a fraud. I always felt the Greeks were hiding behind their columns. Fraud in the financial community is consistently hidden in style. Since its beginnings in the great depression, to now, the great recession fraud has undoubtedly takingRead MoreForensic Accounting : A Relatively New Field1554 Words   |  7 PagesIntroduction While accounting has always been widely practiced, forensic accounting is a relatively new field. Forensic accounting is the use of accounting to extract information from financial documents to prove fraud or embezzlement in the court of law. It involves identifying, recording, and extracting financial data while using a variety of direct and indirect analysis methods. In recent years, the profession has gained attention for its role in stopping both terrorists and corporations fromRead MoreForensic Accounting : The Field Of Accounting1585 Words   |  7 PagesThe field of accounting goes deeper than the general business field and requires specialized actions. Accounting is the systematic and comprehensive recording of financial transactions pertaining to a business. This system can contain various steps, procedures, and processes that led you to your final results. Some of these various types of accounting include tax, managerial, financial, governmental, private, and forensic acco unting. So as you can see, even in this extremely specialized field youRead MoreForensic Accounting1872 Words   |  8 PagesAlverez makes Sonya to accept the offer because she needed the money. If Sonya accepts the offer by Carlito Alverez, there are potential that Sonya might against the code of ethics as tax practitioners and could be finalized on her wrong doings. FORENSIC APPROACH âž ¢ THE ENGGAGEMENT PROCESS Fraud investigation engagement process consist of six steps that the investor need to go through. In this case, Sonya Fuentez which is the IRS- enrolled agent, should go through this process before she decide

Case 12-05 Free Essays

MEMO: LabCo must determine if their accounting policy for the revenue treatment of its construction contracts is reasonable, if it is appropriate for LabCo to change its method of accounting for the Halibut contract from the percentage-of-completion method to the completed-contract method and how the change should be treated on the basis of the guidance provided within ASC 250, and how LabCo’s accounting policy and accounting for the Halibut contract may change under IFRS if adopted in the coming year. This memorandum will provide support for how the overall conclusion, based on the issues above, was reached. Facts Accounting Policy for Revenue Treatment LabCo is a large construction contracting firm, and negotiates all of its contracts with its customers on either a fixed-price or cost-plus basis. We will write a custom essay sample on Case 12-05 or any similar topic only for you Order Now LabCo has developed an accounting policy for revenue recognition related to its customized construction contracts, as follows: â€Å"The Company performs under a variety of contracts, some of which provide for reimbursement of cost plus fees, and others that are fixed-price-type contracts. Revenues and fees on these contracts are primarily recognized on a contract-by-contract basis using the percentage-of-completion method of accounting, which is most often based on contract costs incurred to date compared with total estimated costs at completion (cost-to-cost method). † â€Å"The completed-contract method of accounting is used in instances in which reliably dependable estimates of the total costs to be incurred under a specific contract cannot be made. † Change in Method of Accounting for Revenue Treatment LabCo has entered into a contract with Halibut to build a six-axis laser cutting machine. The contract entered into was for a fixed-price and requires detailed and involved performance specifications. Even though this was a unique arrangement that required a great deal of customer specification, LabCo believed that with its extensive experience performing under similar contracts, including previous contract with Halibut, the percentage-of-completion method of accounting for this contract was appropriate. After LabCo began experiencing significant difficulties in the design and manufacture of the six-axis laser cutting machine, (including design revisions, certain engineering costs needing to be outsourced, and the cost of steel used in the production of the frame of the machine rising unexpectedly) they determined that their estimate of the overall cost to complete the contract needed to be revised. LabCo expected that the overall project would incur total costs that would be in excess of the total fixed-fee contract price negotiated with Halibut. As a result, management updated its estimates used in percentage-of-completion accounting to reflect both the cost overruns incurred as well as the cost overruns expected to be incurred, and also recorded a provision for the entire loss on the contract in the period in which it became aware that the contract costs would exceed the total contract value. After six-months, LabCo delivered the six-axis laser cutting machine to Halibut. Yet, when final test were ran using the six-axis, the machine failed to perform up to Halibut’s specifications as defined in the contract. LabCo then had to redesign, fix, and remedy the various issues with the machine. Upon notification of these continued problems, LabCo’s CAO determined that total estimates of the contract costs to be incurred for the Halibut contract were no longer able to be reliably determined. Therefore, the use of the percentage-of-completion method of accounting was deemed no longer an appropriate method of revenue recognition for this particular contract. As a result, the determination was made that LabCo would switch to a completed-contract method of revenue recognition for the duration of its contract with Halibut. Analysis Percentage-of-Completion Method Based upon review of ASC 605-35-25-56, the use of the percentage-of-completion method depends on the ability to make reasonably dependable estimates, which, for purposes of this Subtopic, relates to estimates of the extent of progress toward completion, contract revenues, and contract costs. Furthermore, according to ASC 605-35-25-57, the percentage-of-completion method is considered preferable as an accounting policy in circumstances in which reasonably dependable estimates can be made and in which all the following conditions exist: a. Contracts executed by the parties normally include provisions that clearly specify the enforceable rights regarding goods or services to be provided and received by the parties, the consideration to be exchanged, and the manner and terms of settlement. . The buyer can be expected to satisfy all obligations under the contract. c. The contractor can be expected to perform all contractual obligations. ASC 605-35-25-61 states, an entity using the percentage-of-completion method as its basic accounting policy shall use the completed-contract method for a single contract or a group of contracts for which reasonably dependable estimates cannot be made or for which inherent hazards make estimates doubtful. Completed-Contract Method Based on review of ASC 605-35-25-90, when lack of dependable estimates or inherent hazards cause forecasts to be doubtful, the completed-contract method is preferable. Inherent hazards relate to contract conditions or external factors that raise questions about contract estimates and about the ability of either the contractor or the customer to perform all obligations under the contract. Inherent hazards that may cause contract estimates to be doubtful usually differ from inherent business risks. Business entities engaged in contracting, like all business entities, are exposed to numerous business risks that vary from contract to contract. The reliability of the estimating process in contract accounting does not depend on the absence of such risks. Assessing business risks is a function of users of financial statements. According to ASC 630-35-25-97, Circumstances to be considered in determining when a project is substantially completed include, for example, delivery of the product, acceptance by the customer, departure from the site, and compliance with performance specifications. Changes to and from Percentage-of-Completion and Completed-Contract Methods Based on review of ASC 605-35-25-94, the completed-contract method is preferable in circumstances in which estimates cannot meet the criteria for reasonable dependability discussed in paragraph 605-35-25-57 or in which there are inherent hazards of the nature of those discussed in paragraphs 605-35-25-65 through 25-66. An entity using the percentage-of-completion method as its basic accounting policy shall depart from that policy and use the completed-contract method for a single contract or a group of contracts only in the circumstances described in paragraph 605-35-25-61. In addition, 605-35-25-95 states, an entity using the completed-contract method as its basic accounting policy shall depart from that policy for a single contract or a group of contracts not having the features described in paragraphs 605-35-25-92 through 25-93 and use the percentage-of-completion method on one of the bases described in paragraphs 605-35-25-60 through 25-61. Accounting Changes and Error Corrections According to ASC 980-250-55-3, if a regulated entity changes accounting methods and the change does not affect costs that are allowable for rate-making purposes, the regulated entity would apply the change in the same manner as would an unregulated entity. If a regulated entity changes accounting methods and the change affects allowable costs for rate-making purposes, the change generally would be implemented in the way that it is implemented for regulatory purposes. A change in the method of accounting for research and development costs, either from a policy of capitalization and amortization to one of charging those costs to expense as incurred or vice versa, is an example of that type of change. Adopting IFRS Based on review of IAS 18 – Revenue, the recognition of revenue by reference to the stage of completion of a transaction is often referred to as the percentage-of-completion method. Under this method, revenue is recognized in the accounting periods in which the services are rendered. The recognition of revenue on this basis provides useful information on the extent of service activity and performance during a period. When the outcome of the transaction involving the rendering of services cannot be estimated reliably, revenue shall be recognized only to the extent of the expenses recognized that are recoverable. Conclusion Accounting Policy for Revenue Treatment Based on the facts presented and the analysis performed, LabCo’s accounting policy for the revenue treatment of its construction contracts appears reasonable. On the other hand, while it makes sense to use the percentage-of-completion method for contracts that can be reasonably estimated, the completed-contract method of accounting appears to be the â€Å"preferred† method, due to the specific criteria that must be met in order to qualify for such reasonableness under the percentage-of-completion method of accounting. Change in Method of Accounting for Revenue Treatment Based on the facts provided and the analysis performed, it is appropriate for LabCo to change is method of accounting for the Halibut contract from the percentage-of-completion method to the completed contract method. According to the guidance (stated above), â€Å"An entity using the percentage-of-completion method as its basic accounting policy shall depart from that policy and use the completed-contract method for a single contract or a group of contracts only in the circumstances described in paragraph 605-35-25-61. The Halibut contract adheres to this policy, and because there were unexpected issues that caused for the contract to no longer be reasonably estimated, they are correct in their reasoning for changing to the completed-contract method. On the basis of the guidance provided within ASC 250, Accounting Changes and Error Corrections (provided above), this change should be treated in one of two ways: (1) If a regulated entity’s change in accounting methods does not affect rate-making costs, the change would be applied in the same manner as an unregulated entity. 2) If a regulated entity’s change in accounting methods does affect rate-making costs, the change would be implemented based on regulatory purposes. Adopting IFRS If LabCo decides to adopt IFRS in the upcoming year, there will be a slight change in the Company’s accounting policy, as well as their accounting for the Halibut contract. The use of the percentage-of-completion method when contracts can be reasonably estimated will remain consistent with IFRS. However, whenever these costs cannot be reasonably estimated, instead of using the completed-contract method, IFRS states that revenue shall be recognized â€Å"only to the extent of the expenses recognized that are recoverable. † Therefore, the accounting for the Halibut contract will change under IFRS in the same way. In this instance, rather than switching from percentage-of-completion to the completed-contract method, LabCo’s contract change would consist of altering the percentage-of-completion method in order to adapt to the recognition of revenue as stated by IFRS in the paragraph above. How to cite Case 12-05, Papers

Education is not the only key to success free essay sample

Most groups use some form of parliamentary procedure for their meetings. This Factsheet not only briefly explains proper parliamentary procedure for more formal meetings, but also describes acceptable alternatives for decision-making in smaller groups. Rules For Meetings Just as the object of a game gives direction to its players, traditional principles of a democratic meeting guide group members when they gather: 1. Every member has rights equal to every other member. 2. The will of the majority must be carried out. 3. The minority must be heard, and its rights protected. Only one topic will be considered at a time. In order to play a particular game, certain rules for that game must be followed. Parliamentary procedure is a set of rules for meetings which ensures that the traditional principles of equality, harmony and efficiency are kept. Roberts Rules of Order, the best-known description of standard parliamentary procedure, is used by many different organizations as their rule book for conducting effective meetings. The Problem With Rules The saying Rules are meant to be broken implies that no rules are perfect. The parliamentary rules used in government provide guidance for a body of hundreds of people meeting daily for months with a great volume of business to conduct. These same rules are not appropriate for all organizations. How rigid are your meetings? Does too much technical procedure (motions, amendments, seconding, etc. ) get in the way of effective decision-making and total group discussion? Too much formality in a meeting will frustrate and discourage members when the proceedings bog down. Parliamentary rules for meetings are intended to help the group conduct its business (fairly and efficiently), not hinder it! There are many effective ways for a group to conduct its meetings. Technical procedure, however, should be discouraged in the average group meeting. Every organization should examine standard parliamentary rules, then interpret and adapt them to its own use. If group members agree that the rules theyve developed permit a majority to accomplish the organizations ultimate purpose within a reasonable period of time, while allowing the minority a reasonable opportunity to express its views, then those rules are appropriate. Rules For Small Group Meetings? Meeting procedures for committees, executives and most boards can be much different than those for larger gatherings. Certain formalities are unnecessary when the group size is less than about a dozen members. For example: 1. There is no limit to the number of times a member may speak to an issue. 2. It is not necessary to address the chair before speaking. 3. The chair neednt leave that post in order to speak, make motions or vote. (In fact, he or she may well be the most active participant in discussions and work of the committee. ) 4. Motions need not be seconded. 5. Action can be taken, at times, without the introduction of a motion. If, however, a small group using these relaxed rules discovers that any one of the four basic meeting principles is being abused, then more formal procedures may be reintroduced to the meeting. Parliamentary Procedure At A Glance If your group follows parliamentary procedure by the book, the occasional technical question might be asked. 1. What is the proper sequence of steps in having a motion voted on? A motion has nine possible steps: Moved a proposal from the floor. Seconded another member feels the proposal is worth discussing. Stated by the chair or secretary. Wording is recorded properly and everyone understands the intent of the proposal. Discussed every speaker addresses the chair and must speak only to the motion. Usually, each member may speak only once to a motion except the mover who has first and last chance to speak. Amended changing the wording of the motion by: adding or deleting words replacing with different words. each amendment has the same 9 steps as a motion. Called after sufficient discussion, either a motion to end debate or a vote is called at the discretion of the chair. Restated ensures everyone understands what is being voted on. Voted chair calls each option: All in favour? , Opposed? or Abstaining? Declared results of the vote are announced by the chair. 2. Can the intent of the main motion be changed by an amendment? Yes; the main motion may be changed, contrary to the intent of its movers. Only two criteria govern the use of an amendment: An amendment may not convert a motion to its direct negative; and An amendment must be pertinent to the topic in the main motion. E. g. , a motion to purchase a new typewriter for the secretary may not have and to pay the expenses of delegates to the annual meeting added to it. This amendment clearly has no relationship with the secretarys need for new equipment. 3. How many amendments can be made to a motion? There are only two kinds of amendments: those pertaining to the proposed motion called first rank; and those pertaining to a proposed amendment called second rank (amendment to the amendment). Only one amendment of each rank may be on the floor at one time. Any number of amendments may be made to most motions, but no second rank amendments may be amended (i. e. , an amendment to the amendment to the amendment is not allowed! ). 4. How can a meeting start without a quorum? A quorum is the minimum number of eligible voters that must be present at a meeting to conduct business. This number is designated in the by-laws of the organization and for a board is usually half the voting members plus one. If no quorum is present when the advertised hour of the meeting has been reached, then: the presiding officer may dismiss the group (after setting a time for future meeting); or the group may agree to proceed informally with the agenda, awaiting ratification of any decisions at a future meeting; or the group may discuss any items of interest but make no decisions. 5. How can our constitution be amended? A good constitution contains provisions for amendment, so the structure and procedures can continually meet the changing needs and purposes of the group. Usually, a special committee is appointed to review the groups objectives, structure, functions, etc. Copies of its report and recommendations are circulated to all members with the required notice and agenda for the meeting (often the organizations annual meeting). Any amendments proposed during discussion at the meeting require a majority vote for approval, but the motion to amend the constitution needs a two-thirds majority vote for adoption. Who is the presiding officer at meetings? Often the president is designated in the constitution or by-laws to chair the organizations meetings. In many groups, however, the chair is assigned to the past-president, special moderator, or to a different person each time on a rotating basis. This allows the president to take a lead in debates on policy rather than maintain a position of supposed neutrality which is directly contrary to his or her usual role as spokesperson for the group. 7. After considerable debate, we still are not ready to vote on the motion. What can we do? A motion to postpone the matter until the next meeting may be in order, so that more information can be gathered. A motion to postpone temporarily (to table) allows a motion to be set aside until later in the meeting, allowing more urgent business to be dealt with, permitting amendments to be drafted, or allowing time for implications of the motion to be checked. A motion to take from the table brings it back before the meeting. The motion may be withdrawn at the request of its mover, but only if no member present objects. 8. What happens when someone yells Question! From the floor indicates that he or she wants the motion put to a vote. Only if the chair feels that the motion has had reasonable debate and most members are ready to vote, can he or she call the question (i. e. , All those in favour? , etc. ). Another way to close discussion on a motion is for someone to make a motion to call for a vote. This motion must be seconded and requires a two-thirds majority vote in order to proceed with a vote on the motion on the floor. 9. How should a committee report be accepted by an organization? A motion to receive the report means that the organization is not committed to any of the conclusions or recommendations contained in it. (An example of such a report would be the monthly, unaudited treasurers report. ) A motion to adopt the report in whole or in part commits the organization to some or all of the recommendations of the report, and often implies some action to be taken. 10 Sometimes while one motion is being considered, an alternative motion might be the better one. How can it be presented? 1. The movers request permission from the presiding officer to read out the alternative motion. The movers of the original motion are asked if they will withdraw their motion, with the unanimous consent of the meeting. 3. If the original motion is withdrawn, then the alternative motion is moved. 4. If the original motion is not withdrawn, then the movers of the alternative motion inform the meeting that their motion will be moved if the original is defeated. They thus urge the members to vote against the original motion. | Top of Page | Consensus: Another Method Of Decision-Making In Groups How many meetings does your group hold in a year to discuss issues or problems? How much time is spent in each regular meeting making decisions or solving problems? Does the discussion end with a proposal for action? One rule in parliamentary procedure that can hamper a free and easy exchange of ideas is: Discussion can take place only after a motion is proposed. In fact, a motion is a proposed course of action, a solution to a problem, or a decision. By focusing the groups attention on a solution before realizing the scope of the problem, the group may be voting on something that is entirely inappropriate. Is the cart before the horse? A simple method of ensuring an effective group decision is to build a motion through consensus. This method eliminates a complicated amendment procedure after an initial motion has been proposed. It also ensures that a large majority will agree with the motion rather than the mere 51% required by a typical voting procedure. The following process can be used throughout the meeting for every problem the group needs to discuss. Step 1. Describe the issue or problem confronting the group. State the problem clearly and concisely. If it is complex, then write it out. Step 2. Gather all information relevant to the problem. All pertinent facts and ideas about the problem need to be heard in order to make a wise decision. Distinguish between facts and opinions. A decision can often be made right away. However, action may need to be deferred so that additional information can be gathered. Step 3. List all possible solutions or actions. Explore alternatives. Be creative. Use brainstorming techniques to generate new ideas, from every member. Step 4. Choose the best possible solution. Use a process of elimination; refine and combine parts of your list in step 3. Reaching consensus is not always easy. Some individuals become frustrated with the time taken for group decision-making. Also, this method relies on the discretion of the chair who eventually decides when a general agreement or common feeling has been reached. In some situations, if only extremely vocal and confident individuals dare to challenge the majority view, then the minority opinion is in danger of being suppressed. Using consensus, however, can result in higher quality decisions. The complicated rules of parliamentary procedure are reduced while maximum member participation is encouraged. In the end, group decisions lead to group action! Conclusion Whichever method your group chooses to make its decisions or conduct its meetings, the four principles of a democratic meeting must be followed. As more formal procedures are adopted, more complicated rules are followed. There is little reason for any one person to attempt to learn every rule of parliamentary procedure. To know where to find the answers is enough. The following references may help answer any questions not addressed in this Factsheet. References Parliamentary Procedure at a Glance. Jones, O. Garfield.

Notre Essays - Notre Dame Fighting Irish Football, Films, Rudy

Notre Dame Football The Notre Dame Legend In this epic tale of courage, bravery and persistence is made of exciting magnitude and loyalty of one man, named Rudy, to fulfill his life-long dream to play for Notre Dame University on the football team. His pride to become part of the Nation's best football team was his dream, to become an All-American hero. His struggles in life were of tremendous value to him. All around him, all his life, family and "friends" had put him down and told him that he will never become a Notre Dame team member. His realization for life began as his dear friend died. As to then, Rudy has dedicated himself into becoming a part of the Notre Dame Varsity football team. His first engagement with the priest led him to begin school at the Holy Cross Community College. The priest had promised him that if he had studied hard enough and had received good grades, then he would then be granted another free semester and so on. Until then, Rudy had visited the field on where the desired football team played, being escorted shortly off by the keepers of the field. He then rushed to the Head Coach to enlist onto the team but could not because he was not a full-time student at their College. If he had done well enough, then the Father again promised him entry into the Notre Dame Campus. Rudy's persistence to become part of the team had taken sympathy from the father of the church. He soon began attending college at this University. He had later encountered a companion to aid Rudy so that he may pass his classes with above-average grades. Of course, in return, his newly greeted friend, Peabody, was of a shy sort and had wanted his help into being introduced to some women of his class. Peabody had also wanted to leave for the University of Miami to study the profession of Law. Peabody was one of the very few friends, which Rudy adored. He had promised to help Rudy study and pass his courses as long as he had helped him with the "Female Department". Peabody had also promised Rudy that he would be at the first starting game that he was in. Peabody was also very fond of Rudy, because they watched each other's backs. As fate had it, as Rudy advanced in his classes, he had kept enrolling into Notre Dame University only to be turned down, time after time after time. Rudy then applied for attendance upon the Booster Club for the team after deliberately lying that he was enrolled in the school. He was caught doing so after Peabody had asked him to find out if a girl had a boyfriend or not for him, since that was the deal they had made; studies for girls. As to then, Rudy had attended all of the team's Pep Rallies and the such but was later discovered to have not been in the school's list of alumni due to failure to show a valid School Identification. Rudy was too dedicated to let his dreams off too easily as this. He applied for recruitment of the Field Maintenance crew, which worked on the field of the legendary Notre Dame team. His employer stated to him that to never give up his dreams to do whatever he wanted to do in life. This had a bit influential part upon Rudy himself though he had his goal set to make the team, no matter what. His employer had also"pretended" to not know of the key which was found in the office, which Rudy stated was big enough for a person to live in. As well that his other new friend, his boss, knew he did not have a place of his own, until then. Since Rudy was a Freshman at Holy Cross College, he had spent all of his precious time studying and practicing vigorously to make his name appear on that list and to make the dress cut. As so, for the following, hard, two years, he was never accepted to his school of choice. When the Christmas Holidays had arrived, Rudy returned home to visit his parents and the rest of his family. His mother greeted him with joy as to see her son once again but his father was in a very ill mannered mood. At the fact that his son had received stupendous grades at the Holy Cross Community College, he did not accept

Public Health Proposal The WritePass Journal

Public Health Proposal Introduction Public Health Proposal ) showed that ethnicity is associated with chronic obstructive pulmonary disorder (COPD), a form of chronic respiratory disease, interestingly, the disease was seen less prevalent in people of Asian and African origin compared to White people. One reason behind this could be that in their study, White people were recorded to be active chain smokers compared to Asian and African people, which was the another major finding in their study. Thus, it still seems unclear what could be the major factor for high prevalence of respiratory disease in Newham where majority of people are of Asian and African origin and demands further study. Harriss and Salway (2008) suggested the social and economic consequences of long-term illnesses including cardiovascular disease, cancer, respiratory disease, arthritis and mental disease for deprived groups and ethnic minority group. They suggested that these groups have the highest rates of long term illnesses, which further provides the rationale behind high rates of cardiovascular disease, cancer and respiratory disease in Newham population. However, the finding was contradictory in a study by Pavalin (2007) who comparatively studied the socio-economic inequalities in health between Newham and UK. The study suggested that despite having higher prevalence of poor health and high service use, the relative effects of socio-economic inequalities to be similar to those in the UK, suggesting no major impact of socio-economic inequalities in the health of people living in Newham. Newham also has a high rate of communicable diseases. The rate of HIV infection in Newham is high (0.56%). This figure is significantly higher than in England (0.11%). Not surprisingly, 65% of infected are black Africans. Other infectious diseases including tuberculosis, measles, mumps, salmonella, hepatitis A and B are higher in Newham. Overall, the rate of communicable disease in Newham is found to be 124 per 100,000 (NHS Newham, 2011). Other health issues associated with obesity, smoking, alcohol, physical inactivity are also found to be high in Newham population (NHS Newham, 2011). Analysis After having reviewed the available literature and reports on Newham and its associated problems, the following data have been collected for analysis. Table 1 shows the comparative details of employment status of Newham residents in 2011-2012 Table 1: Employment status of Newham population, London and Great Britain (Aston-Mansfield’s report, 2013). % Newham London Great Britain Economically active 67.7 75.5 76.7 In employment 57.2 68.6 70.5 Employees 48.6 56.3 60.5 Self-employed 7.8 11.9 9.6 Unemployed (model-based) 13.7 8.9 7.9 The comparative data for life expectancy in Newham, London, England and UK population is shown in table 2. Table 2: Life expectancy comparison of Newham population with London, England and UK population (Aston-Mansfield’s report, 2013).    Female Life Expectancy Male Life Expectancy Newham 81.1 76.2 London 83.3 79.0 England 82.6 78.6 UK 82.3 78.2 Table 3 compares the occupations of Newham people with occupations of people in London and overall in Great Britain. Table 3: Occupations of people living in Newham, London and Great Britain (Aston-Mansfield’s report, 2013). %      Newham London Great Britain Soc 2010 major group 1-3 33.3 54.6 43.5 1 Managers, directors and senior officials 6.0 11.6 10.1 2 Professional occupations 18.5 24.8 19.1 3 Associate professional technical 8.5 17.9 14.0 Soc 2010 major group 4-5 24.5 18.1 21.9 4 Administrative secretarial 13.0 10.6 11.0 5 Skilled trades occupations 11.3 7.4 10.8 Soc 2010 major group 6-7 18.7 13.6 17.3 6 Caring, leisure and Other Service occupations 10.6 7.2 9.1 7 Sales and customer service occupations 7.9 6.3 8.1 Soc 2010 major group 8-9 23.5 13.7 17.4 8 Process plant machine operatives 5.7 4.5 6.4 9 Elementary occupations 17.6 9.1 10.9    The boroughs with the highest rates of premature death are all in the Inner East South   Lambeth,  Islington,  Hackney  and  Tower Hamlets  all have rates above 210 per 100,000. Newham stays on the sixth highest position in high premature death rate among all the boroughs (Trust for London and  New Policy Institute, 2010). Figure1: Comparison of premature death in different boroughs in UK    Recommendations It seems that health issues of Newham people are lot more serious compared to some other cities in the UK. Thus, individual issue needs to be addressed to minimize the mortality associated with poor health in Newham.   Furthermore, population growth, unemployment and poverty are some of the additional factors that have impacted on the health of Newham people. Government should create more job opportunities that will help to reduce the poverty and maintain a standard quality life.   Public health polices, plans and strategies need to be implemented to solve the major issues of premature death and infectious diseases. Some of these approaches could be encouraging people for routine vaccinations for major infectious diseases such as measles, tuberculosis and hepatitis. Moreover, to minimize the deaths associated with cardiovascular disease, people should be encouraged to quit smoking, eat healthy diet, perform daily physical exercise and advise ways to control diabetes and high blood pressure. REFERECNES Claydon, A, Richards, D.C and Hill, M. (2013).Article.  Living with diabetes: A qualitative review of minority ethnic groups in a deprived London borough.  17(3), 95-100. Harriss, K and Salway, S. (2008). Better Health Briefing 8.  Long-term ill health, poverty and ethnicity. Mathur, R, Hull, S.A, Badric, E, Robson, J. (2011). Research article.  Cardiovascular multimorbidity: the effect of ethnicity on prevalence and risk factor management.  61(586), 262-270. Mathur, R, Hull, S.A, Badric, E, Robson, J. (2012). Research.  Effect of ethnicity on the prevalence, severity, andmanagement of COPD in general practice. 76-81 NHS Newham, 2010. Joint strategic need assessment.The London Borough of Newham.Avalable at: newham.info/Custom/JSNA/Chapter13HealthyNewham.pdf Newham, London Local Economic Assessment 2010 to 20279, 2010. Newham London Regeneration panning and property directorate. Available at: newham.info/Custom/LEA/Demographics.pdf. Pevalin, D.J. (2007). Public health.  Socio-economic inequalities in health and service utilization in the London Borough of Newham.  121, 596-602 Punthakee, Z, Werstuck, G.H and Gerstein, H.C. (2007).Reviews in cardiovascular medicine.Diabetes and cardiovascular disease: explaining the relationship.  8(3), 145-153. Snell-Bergeon, J.K and Wadwa, R.P. (2012).Diabetes technology and therapeuitcs.  Hypoglycemia, diabetes, and cardiovascular disease.  14(1), 51-58. The Londons Poverty Profile . 2012.  Premature death by borough. [ONLINE] Available at:londonspovertyprofile.org.uk/indicators/topics/health/premature-death-by-borough/. [Accessed 01 December 13]. Walker, R, et.al. (2012). Diabetic medicine.  Introducing personalized care planning into Newham: outcomes of a pilot project.29(8), 1074-1078.

Viewpoints of Judaism by Abraham Geiger and Samuel Raphael Hirsch Essay

Viewpoints of Judaism by Abraham Geiger and Samuel Raphael Hirsch - Essay Example Abraham was terrified by tremendous loss of European Jewry embarrassing secular nationalism. He saw the solution to this was to modernize Judaism. He looked at Judaism as more of a religion than a culture. Samson Raphael Hirsch was born on June 20, 1808 in Hamburg, Germany. He schooled in public schools and was influenced strongly by Schiller and Hegel. He acquired his Jewish education at home. He grew up in a strong Jew foundation, his father who was Staunch Jew and his grandfather founded Talmud Torah in Hamburg. He grew to become a Rabbi in Oldenburg, Emden who had an enormous influence on Orthodox Judaism. In his studies, he went to Bonn University, and coincidentally Abraham was one of his classmates. He was an author of several prominent books and published Jeschurun, a monthly journal. He viewed Judaism as a teaching or lore and not as a law. A teaching expressed in ceremonies that are symbolic and change with development in history Orthodox Judaism is extremely strict in it b elief in torahs, bible, and concept of messiah (coming of a savior). They believe the torah is verbal communication between Moses and God on Mount Sinai, in 1312 BC. Orthodox Judaism was then formed on this basis, communication (Falcon & Blatner, 3). Orthodox customs and traditions are founded on torahs. These traditions have been passed down successive generations as God’s own sacred word. However, Reform Judaism does not believe in Torah divinity. They view the â€Å"oral law† as a Judaism historic development reflection, and God’s encounter with each successive generation. They believe in God working through agents (human). In addition, that each successive generation has brought up a competent and religiously motivated teachers. In addition, that some individuals of a certain generation may succeed those in the past. Reformists do not believe sacred texts to be revered and devalued them. In addition, Mesorah is rejected in Reform Judaism. It views Torah divi nity as infallible (Neusner, 5) Function and status of women differs in both branches of Judaism. In Orthodox Judaism, Both women and men are separated in worship. Women segregation in worship differs in two ways. Men and women during Reformed service are not separated. However, instead of isolating women who are currently experiencing their menstrual period, they segregate all women from men. In the orthodox sitting is strongly interlinked with the belief that women are ritually impure/ unclean during menstruation. Another reason for segregation is that women can be a disruption to men in time of worship. Reform Judaism does not acknowledge this kind of belief. They view them as shallow reasons for separation during worship. For them, they all worship together despite neither gender nor female biological condition (Berlin& Grossman, 527). Another difference in both branches involves status functions of women and their functions in the community. Reformists have been open-minded to having women as cantors, rabbis and as educators for a long time. They treasury and value highly existence of these women in their congregation. They also see it as enrichment of their worship experience by having these women play these central functions. In orthodox tradition, having women in this position is seen as an act of disrespect/ insult to

Ethical use of information Essay Example | Topics and Well Written Essays - 250 words - 1

Ethical use of information - Essay Example Unethical acts can be determined by the AMA’s Code of Medical Ethics. Moreover, one can determine a special concern related to a particular issue (Al-Fedaghi, 2012). After determining that the unethical conduct has occurred, one may need to approach the practitioner and talk about the concerns. Attention should be focused on the possible negative impact on the patient and the integrity of practice. Reports could also be made to the administration, or higher authority regarding how the issue. Moreover, institutions should establish channels for reporting handling unethical practice within the institution. All nurses should assist in identifying unethical practices that could harm a patient’s well-being. Reporting should be based on accurate facts and not merely opinion. Despite the fact that reporting may put a nurse at risk, it should not eliminate obligation to address unethical practice that affect patient safety (Goodman, et al., 2011). Goodman, K. W., Berner, E. S., Dente, M. A., Kaplan, B., Koppel, R., Rucker, D., . . . Winkelstein, P. (2011). Challenges in ethics, safety, best practices, and oversight regarding HIT vendors, their customers and patients: a report of an AMIA special task force. Journal of the American Medical Informatics Association,

Evolutionary Changes to Horses

Evolutionary Changes to Horses Enough horse fossils have been found so that archaeologists are able to trace the evolution of horses. The earliest fossil of a horse found was a dog sized Eohippus (Tyagi, 2009). This four toed Eohippus lived around 55 million years ago (Hall, 2010). The Equus mostly stayed the same with the exception of slight toe and teeth changes. During the Oligocene era about 34-34 million years ago the horse grew in size and 4 toes evolved into 3. Also in this time the horse had vanished from Europe, Africa and Asia and for the following million years the only place which was habitable for the horse was in the western part of North America (Rice, 2007). The Miocene era saw lush vegetation disappear and the land became a grassy plain. The horse was forced to adapt and evolve in order to survive in this new environment, for example its teeth needed to change so it was able to chew the new food, its toes changed into hooves which made it easier to get about the different landscapes. These horses are thought to have had a similar brain and molars to the modern horse of today (Kimball 2006). The only real wild horse, to compare to the domesticated horse is the Przewalskis horse, although this species is extinct in the wild, there are some captive in zoos which have saved the species from total extinction and are now being captive bred (Boyd 1994). The Fell pony originates from the England/Scotland border. They are only a small breed around 14h maximum but are capable of carrying an adult man (Davis, 2008). They are a hard and sturdy breed and also versatile. The Fell pony matures late and will not breed often until as late as 7 years old. Most of the native Fells are left to roam free until the age of 2 or 3 and they arent overfed. Mares shouldnt breed before the age of 3 or permanent damage could be done to the reproductive organs and the mares maturity and growth can be restricted (Fell pony society, 2006). Environmental Factors Survival of the fittest means that only the strongest most resourceful animals live to breed. In the bad winter of 1946-47 most of the pure bred native ponies survived, but cross-breeds died. This winter was so bad that all but one group of Fell ponies that were cut off by deep snow for 6 weeks also perished (Richardson, 2008) The environment influences a horses characters, for example weight and muscle, these all depend on nutrition and exercise. The athletic ability and temperament also changes with different environmental factors. The size of the pony was due to the quality of grazing, ponies that were bigger than 13hh could not have survived on the moorland as their food intake would need to be greater than the smaller ponies (Mills, 2005). Demographic profiling of horse domestication is hard. Mongol herds show the selective slaughter of stallions at 2 and half years old, leaving the mares to survive (Zeder, 2006). A horses breed typical behaviour is reflected on the combination of two forces- physical environment and humans. Temperament differences are often linked with blood temperature (Jensen, 2009) Human intervention In early history of the Fell Pony, their origins were from indigenous ponies of the region, and in the Roman period of Northern England the horses were cross-bred with horses which were introduced by foreign mercenaries. These horses from Friesland region have the pre-potency and characteristics still seen today in the Fell pony (Richardson, 2008) There was also a mixture of Galloway blood, also Welsh cob from the stallion Comet. Small amount of Andalusian blood and finally Yorkshire trotter, which explains the larger 14.2hh ponies when the breed limit is 14hh (Fell pony Society, 2009). During the industrial revolution the Fell pony was used as a pack pony. They carried up to 16 stone of lead, iron ore, slate and coal from the mines. These ponies travelled 240 miles a week. From Kendal 300 Fells left to go over the country carrying cargo such as fish, grain, chickens and dairy products (Hamlets house, n.d.) The Fell pony society was created in 1916 and has the Queen Elizabeth II as the patron (Fell pony society, 2003). During the depression of the 1930s along with mechanisation the Fell pony breed was threatened and in 1932 at a stallion show there was only 3 ponies that were shown. King George V saved the Fell pony breed with a large donation and also Beatrix Potter donated to save this breed (Richardson, 2008) Low breeding numbers can drastically reduce the gene pool in a breed, causing it to bottle neck. This happened to the Fell ponies. In 1914, 5 stallions were the direct descendant of the famous Blooming Heather. Homozygosity is 54% in British rare breed horses. (Richardson, 2008) In todays terms, nature is taking out of the equation; there is no longer survival of the fittest among these horses. We provide them food and shelter, there is no longer natural selection (Richardson, 2008). Humans took horses from their environment in which they had evolved, and managed them under convenient conditions for us (Waran, 2007) These days the Fell pony is used by man for showing, riding and driving. The Fell pony society regularly holds performance trials where the horse tackles different terrains such as boggy paths and water crossing. These horses are smart and need to be kept active (The Fell pony society, 2009). Gene flow and polygenic inheritance of traits Not all Fell ponies are black. There are also brown, bay and grey ponies. Black didnt become the main colour until the end of 20th century, before this time dark bay was just as common as the black ponies (Fell Pony Museum, 2010). The two subspecies of wild horses are the Tarpan and Przewalskis horse. During domestication mares were crossed with stallions that had more desirable characteristics. It is assumed that mares from different regions were varied in morphology because of the adaptation to their environmental conditions. Gene flow (migration) is the main reason for lack of phylogeographic structure. As horses are so active migration levels are high. Two wild horses were found to have identical haplotypes from the Pleistocene era, one from Germany and the other Siberia (Kavar, 2008) The colour of a horse is built on a base of two colours only, black- E and chestnut e. The colour of a horse is controlled by genes at 12 different loci (Thiruvenkadan, 2008). The two genetic loci: Extension and Agouti control the black or chestnut colour of a horse (Sponenberg, 2003). Black is dominant over chestnut, and chestnut is therefore recessive. A horse that carries 2 black genes EE will be homozygous- black, a horse that carries one black gene and one chestnut gene Ee will also be black however it will be heterozygous, and finally a horse that carries two chestnut genes ee will always be homozygous, chestnut. If two heterozygous black horses are bred together Ee+Ee there will be a 1 in 4 chance of producing a black homozygous EE , 2 out of 4 chances of a black heterozygous Ee and a 1 in 4 chance of a chestnut being produced (Wellman, 2009). See table 1. Polygenic inheritance is seen in a variety of colour patterns in horses, such a shade and mane and tail colour. These might be due to influence of multiple genes (Thiruvenkadan, 2008). Gene mapping has been used to assign numerous coat colour traits and disorders that are inherited to the horse chromosome. Molecular genetic studies for coat colour in horses have helped identify the genes and mutations which are responsible for coat colour variation. Microsatellite markers that linked to the trait were also found (Thiruvenkadan, 2008). Microsatellite loci tests across horse population showed that the highest observed heterozygosity of 0.0782 and highest diversity of 0.779 was the Fell pony, the lowest was in the Friesian horse (Luis, 2007). Microsatellites show high allelic diversity and are used to calculate genetic distance between the breeds (Mills, 2005). Any horse breed existing today is an expression of the history of genetic drift and selection. The genotype for a breed will contain genes and combinations which code for specific characteristics, (such as good temperament and intelligence in Fells (Simper, 2003)). Foal Pony Syndrome Mutations that occur in a gene make it defective or somewhat unusual (Guttman et al 2002). This is seen as a deleterious gene in the Fell pony. In the early 80s it became aware that new born foals were dying from an unknown disease which couldnt be cured by traditional medicines. After post-mortem examinations the conclusion came that is was most likely something of genetic origin (Brunt 2000). Fell pony foals get a condition called immunodeficiency disorder (Fell pony syndrome). Plate 1 shows a foal with the syndrome. It affects foals less than 3 years of age. Both sexes get it; the signs are diarrhoea, pneumonia, lymphopenia, ulcers on tongue, a curly coat which is unusually long and death (Higgins, 2006). Blood samples from the foals revealed that there is a low red blood cell count, low lymphocyte count and a high white cell count. A diagnosis can be made from a bone marrow sample taken from the breastbone. The syndrome causes severe anaemia, impaired immunity and is fatal with the foals usually being put down or dying by the age of 3-4 months. As the syndrome is only known in the Fell pony breed it is assumed that its of genetic origin (Thomas, 2000).Foals usually fall ill around 4 weeks of age. This condition is possibly caused by an autosomal recessive deleterious gene which is inherited (Higgins, 2006) Due to the Fells small gene pool this syndrome is increasing at an alarming rate, as it is estimated that only 5000-6000 ponies are left worldwide. Selective breeding is better than the elimination of carriers when breeding to avoid a syndrome foal. If the syndrome is proved to be of genetic cause and the carriers can be found then they shouldnt eliminate the carrier ponies from the breeding stock as narrowing the small gene pool any further would have a devastating effect to the breed (Thomas, 2000). The level of FPS in the Fell pony population may be due to the history of the breed as after the Second World War there was a huge fall in numbers. This resulted in genetic bottleneck (Horse Trust, 2008). It is likely that two- thirds of the Fell pony population is a carrier, and 10-20% of foals a year are syndrome foals. No affected foals have been known to survive (Thomas, 2000). The stem cells in bone marrow are generally missing in the syndrome foals. The bone marrow matrix might be failing to produce the stem cells and be deficient (Millard, 2000).The most likely cause of the syndrome beginning is thought to have been inbreeding/line breeding in the 1960s (Plate 2). The original carrier stallion isnt known but there is one heavily used stallion in the 1950s that is noticed in the pedigree of each known syndrome foal (Thomas, 2000) The only way of getting rid of this genetic problem is with carefully managed breeding. Genetic disorders are common and the management of breeding has been seen in other animal breeds which have worked successfully for them (Brunt, 2000). The Fell pony society is performing constant genetic tests to try and eliminate the syndrome from the breed. The breeders are working with the society to preserve the Fell pony breed. Carries can still be bred to a test clear pony; this will stop the loss of desirable breed traits. The foals can be DNA tested to see whether they are a carrier or not. A veterinarian can collect samples and have them sent to a genetic lab to determine whether they are a carrier of the deleterious gene or not (Animal health trust, N.D)

Pd help

Outline TWO indicators of morbidity. Include examples in your answer. Morbidity is the incidence or level of illness, disease or injury in a given population. Two indicators of morbidity include: Hospital use, by the cause and number of admissions. It provides a measure of the rates of illness and accidents to the community, major reasons for ill health and information on serious diseases.Yet, it is not descriptive of less serious illnesses and ill health. For example, hospitalisation statistics have limitations as an indicator of morbidity because they treat each episode as a new case rather than having re- admissions of the same condition. Disability and handicap, which is lead to by the incidence of disease or injury. An example of handicap could be an individual injured in an accident which has become impaired, resulting in an abnormal function or loss of physical or mental capacities.This could cause disability by disturbing the individual's normal activity or performance. An ex ample of disability can be loss of ability in verbal communication. . What should consumers consider before choosing complementary and/or alternative health care approaches? (4 Marks) Prior to choosing complementary and/or alternative health care approaches, consumers should investigate the service offered and the credibility of the practitioner.Making informed choices should be completed by gathering information specific to the nature of the alternative medicine, credibility as an effective type of treatment, questioning friends and the community about experiences and recommendations and also the qualifications and experience of practitioners. Alternative medicines have endeavoured the highest quality of treatment by providing courses within the technique. For example, the Bowen Therapy Academy of Australia offers an introductory course followed by a 6 month practitioner course to obtain accreditation. 3. Why is it important to prioritise health issues in Australia?

Personal development plan Final Essay

Learning Outcome: 1. Be able to asses personal and professional skills required to achieve strategic goals. 2. Be able to conduct a skills audit to identify learning style. 3. Be able to implement a personal development plan. This assignment is based on my personal development plan that helps bridging the gap between where I am now and where I want to be in a certain period of time successfully. At first, let’s find out what a Personal development plan is. Actually it is a career plan that contains employee’s goals and used to measure their performances. In detail, it is the process of creating an action plan based on awareness, values, reflection, goal-setting and planning for personal development within the context of a career, education, relationship or for  self-improvement A personal development plan is one of the most important tools for students and professionals who want to achieve success in different fields. It enables one to keep track of the changes required in their life and areas of weakness that require improvement. The plan provides a gauge for a person to see his or her development and progress and determine the skills required to achieve in the future. It aids in the achievement of goals for personal and professional development. This is because success requires planning and setting of goals. The goals set in the plan have to be clear and measurable. The personal development plan for me is a chance to know myself better, I can realize what I want to achieve or where I want to go in the plan, in the short- or long-term, and also identifying the need for skills, knowledge or competence. It also helps me to define the appropriate development to meet those perceived needs. In this report, I am going to focusing on what my strengths are and where my Weaknesses are, also how to use my strengths in the field I will work into in the future, and how to develop my weaknesses to be my Strengths as well. CAREER ASPIRATIONS Chosen role I would like to pursue a career as Stock Broker. A stock broker is commonly characterised as any competent and regulated professional who is involved in the buying and selling (trading) of shares or stocks. Also, a stock broker is an individual responsible for a business deal on a stock exchange. Usually, a negotiation is made between two authorised members of the exchange. For the purposes of convenience, an ordinary person is no longer needed to walk into the premises of any institution, for instance, the New York Stock Exchange, to enquire on the trade stock. This exchange is done through a broker. However, a stock broker is not just confined in such plain participation in a transaction as there are other stock broking opportunities such as execution-only, advisory dealing, and discretionary dealing, and other related services. Execution-only stock broker involves the implementation of the client’s instructions to buy or sell. A stock  broker who focuses on advisory dealing informs and gives important information to the client on which shares to buy and sell, but leaves the task of final decision-making to the jurisdiction of the investor. Meanwhile, a stock broker who is in-charge with discretionary dealing determines the client’s investment intentions and serves as the mainly involved person in all transactions and decision-making functions done on the client’s behalf. In general, stock brokers provide relevant and useful information on trading stocks, for instance on the cases of which stocks or mutual funds to be bought. To be a full-pledged stock broker, I must be involved in activities and related opportunities that will increase my competencies, particularly those that I need to be a successful stock broker. Of course, it is necessary to finish my studies first. I will begin by providing assistance to a certified stock broker. This is my short term aspiration. By being an associate, I will have direct exposure to the business transactions that my employer deals with. Gaining experience is my key motivation. My medium aspiration is to get promoted or trusted with bigger responsibilities. For example, my employer will ask me to do things that are similar to his/her functions, allow me to decide on important things, expect me to be reliant to classified tasks, and the likes. After staying on this position for a significant period of time, I will try to evaluate myself if I am already capable of entering my long term aspiration – that is – being a stock broker. I will immediately take up the needed examinations and eligibility requirements. Skills required for the chosen role The chosen occupation entails the management functions including planning, organizing, directing/leading, coordinating and controlling. These functions are goal-directed, interrelated, and interdependent with each other. These are also needed in dealing with all elements of business – people, jobs or positions, technology, facilities and equipment, materials and supplies, information, and financial resources. Planning is very important. It is the most primary and basic process of formulating courses of action or organised behaviour ahead of particular time (Hitt, Ireland, and Hoskisson 2003; David 2002). It appears to be foundational aspect to effective career management (Blustein 1997; De Voe  1998; Kaye 1997; Moses 1995; Orpen 1994; Shahnasarian 1994). While it is true that many people do not always plan their actions, it is important for an aspiring stock broker – like me, to plan. Organisations pay particular importance to the planning ability of every employee. However, whether dealing with the context by which planning is occurring or whether on the individual or organisational level, the process takes place according to the prevailing attitudes, beliefs, and goals that are involved. On this case, the presence of definite course of actions and organised behaviour is important in stock broking. Brokers have deliberate goals that needed immediate response in the most time- and cost-effective ways possible. When a stock broker is affiliated to any stock broker firm, the firm’s objectives should reflect standards of success in financial and competitive performance, as well as acceptable levels of risk and rates of long-term growth (Roney 2004). The broker then is expected to present plans and interventions on the tasks and the resources to be utilised in achieving the predetermined goals. The lack of formal planning or poor planning process and ability can decrease individual as well as organisational performance (Baird et al. 1993). According to most authors (Roney 2004; Hitt, Ireland, and Hoskisson 2003; David 2002; Matthews and Scott 1995), managerial strategic planning minimises the potential negative consequences of lack of formal planning or poor planning (i.e. uncertainty). The success of several organisations and people rely on the outstanding ability to plan, evaluate and materialise arrangement in connection to the achievement of goals. Organising is the ability of putting similar elements following one or more rules (Morgenstern 1998). Generally, it includes the specification and distribution of tasks to appropriate components (e.g. people, departments, etc). It is also the assignment of authority and allocation of resources. The practice of organising is crucial in developing inputs to planning, making planning decisions, and implementing strategy. To be effective, however, comprehensive management function in the business must be done in a continuous pattern (Hornsby and Kuratko 2005; Roney 2004). Yet, it is argued that the organising process that is to be conducted within the firm or among the individual is dependent on the plans that must be implemented. On the case of a stock broker, organising includes the development of coordinated efforts and interventions especially in the  performance of prescribed duties and eventual achievement of deliberate goals set ahead of time. This is highly needed to cope up with the soaring demand of clients and the industry itself. Directing or leading involves the execution of planned and organised activities and interventions for the achievement of predetermined goals (Hitt, Ireland, and Hoskisson 2003; David 2002). The task of directing or leading is also connected to other organisational factors such as the clients, the firm’s budget and assets, and all other firm’s resources (Roney 2004). Furthermore, it is encouraged to adapt participative approaches to directing/leading in order to elicit useful characteristics and elements that are useful for the individual’s and firm’s success level. Also, the development and execution of appropriate leadership style is a vital determinant of effective directing or leading process. In the stock broking industry, it is still fundamental to study the practicable directing or leading applications to be implemented in accordance to the achievement of individual’s and organisation’s most important motives. Coordinating is the regulation of all the various elements needed in the achievement of set goals. It is the integrating and establishing of linkages to diverse elements in order to accomplish harmonious operations a nd execution of plans (Hitt, Ireland, and Hoskisson 2003; David 2002). Coordinating includes the effective flow of communication. Communication is the link to successful execution of plans and achievement of objectives because it serves a number of fundamental functions (Brown 2001). Among these functions include the management of data and information, its flow, and so on. Surveys focusing on areas of improvement among corporations state that communication usually ranked as key element within the organization (Harris 1993). Eckhouse (1994) suggested that communication serves four major functions within a group or organization including control, motivation, emotional expression, and information. Communication is needed in a stock broker career because of the presence of constant meetings and appointments with different groups and types of people. Controlling is the task of management in the course of providing positive controls on the efforts of various elements of the organisation such as people and financial resources (Witzel 2003). It has been demonstrated that the emphasis in successful management lies on the man, not on the work (Gilbreth 1914 cited in Witzel 2003). According to  Gilbreth, the man’s mind is a controlling factor in efficiency, and has, by teaching, enabled the man to make the most of his powers. A stock broker must be able to control the future of every transaction so as to uphold the premeditated individual as well as organisational goals. Every action is planned, organised, directed, and coordinated towards a general consensus. The future of every business deal is reliant on the ability of the stock broker to minimise potential hazards and increase productivity. Thus, controlling and all the other management functions mentioned above are relatively important. Strength I recognised myself as someone who possesses the strength of the task of coordinating particularly on the case of communication. Petit, Goris and Vaught (1997) noted communication’s function is essential for cases like allowing employees to conduct meetings, make memos, provide feedback and share corporate-wide information. I believed that the previous exposures and experiences that I gained help me acquired this core competency. Good communication skill was gained from giving presentations at seminars, supplier and customer service transactions (e.g. issuing clear and concise instructions, advising and assisting customers, etc). I am also used at working on team projects particularly during my course. This involved different roles, which have developed my impeccable negotiation and persuasion skills. Considering the significant role of communication in stock broking, coordinating is among the basic ingredients of my professional success. I also believed to the spill over effects of effective coordinating function like the development of teamwork and successful working relationship. Teamwork is also attributed to the positive effects upon the psychological health and well-being of organisations member (Carter and West 1999). Through effective communication, people are motivated to work in unity and towards the achievement of individual and organisational goals alike. Weakness Firstly, it is in depth knowledge which I think I don’t have right now. I do have the knowledge of a stock broker but I am not a specialist.  Secondly, I tend to be little autocratic sometimes. So, this kind of attitude reflects as my weakness in terms of directing or leading. Leadership is an important aspect of management. As stated by a few authors (e.g. Cohen and Brand 1993; Hyde 1992), management requires leader’s full participation and involvement instead of designating individual groups who will shoulder all the responsibilities. Furthermore, this also helps in creating a sense of commitment and loyalty (Hill 1991). I presumed that I am the opposite of a favoured leader. I am autocratic which means I tend to be overly manipulative and domineering. I was engaged in an argument in my previous job placement out of my domineering attitude. This attitude hinders the development of harmonious relationship or esprit de corps among colleagues and most importantly on the part of potential clients. I recognised the need to learn a leadership style that will be instrumental on the achievement of my intended career role as well as the development of other important values useful in my future as stock broker and person as whole. Opportunities I have plenty of opportunities in this specific subject. In fact I have the world. The scope of learning here in United Kingdom is better than my home country. I am also active in this business right now and dealing with one of the biggest stock brokerage firm in Europe which I think that is one of the most learning experience I am having in this business ever. Threats The most common and important threats in this business are the uncertainties, competitors and future world situations. REFLECTION ON MY SKILLS DEVELOPMENT We all know that fact that knowledge is power. So I think that I have to study more and more about the subject to gain more knowledge so that I can handle all the situations happens there in a stock exchange individually. While I recognise my limitation of being an autocratic leader, I learned to lessen my domineering attitude and improved my leadership style. ‘In the business point of view, good leadership proves to be quite beneficial as aids in effectively meeting job-related demands,  creating higher-performing teams, fostering renewed loyalty and commitment, increasing motivational level, and reducing absenteeism and turnover of employees’ (Drucker 1995). From the last incident which I had in my last job with one of my subordinate, I considered having a reality check on my leadership skills – from autocratic to democratic or being friendlier. I gradually changed from domineering to accommodating leader. By doing so, I am able to listen on other people’s voices and study the situation before giving my personal judgments. I should have been more lenient to the new employee. With this experience, I learned that autocratic attitude is not actually relevant particularly in working with teams because it hinders the development of teamwork among team mates. Thus, I needed to reconsider other leadership style as option. Now, I will take all the opportunities whatever comes to my way. As my knowledge is growing day by day regarding this business, I think that I can make the best use of my opportunities. I hope, I can handle the threats as well. In this case, I should have proper knowledge about my competitors; I should be more analytical while predicting the future business situations. So, from the above discussion, it is clear that what a personal development plan is and how to develop it. SWOT analysis is a vital exercise for personal development plan. The examples given here in this assignment are based on my own life experiences and future plan. References: Baird, I. S., Kuratko, D. F., Lules, M. A. & Orris, B. B. (1993) â€Å"Formalized Planning in Small Business: Increasing Strategic Choices†, Journal of Small Business Management, vol. 31, no. 2, pp. 38-50. Blustein, D. L. (1997) â€Å"A context-rich perspective of career exploration across the life roles†, Career Development Quarterly, no. 45, pp. 260-274. Brown, A. D. (2001) â€Å"Organization studies and identity: Towards a research agenda†, Human Relations, vol. 54, no. 1, pp. 113-121. Cohen, S. & Brand, R. (1993) â€Å"Total Quality Management in Government,† San Francisco, CA, Jossey-Bass, Inc. David, F. R. (2003) â€Å"Strategic management: Concepts and cases†, New Jersey, Pearson Education Inc. DeVoe, D. (1998) â€Å"Plans are key to success†, Infoworld, vol. 20, no. 31, pp. 75-76. Drucker, P. F. (1995) â€Å"The practice of managemen†t, United Kingdom, Heinmann. Eckhouse, B. (1994) â€Å"Competitive Communication†, Boston, McGraw-Hill, pp. 53. Gilbreth, L. (1914) â€Å"The Psychology of Management†, Sturgis & Walton, New York. In Witzel, M. (2003) Fifty Key Figures in Management, New York, Routledge. Harris, T. E. (1993) â€Å"Applied Organizational Communication: Perspectives, Principles, and Pragmatics†, Hillsdale, NJ, Lawrence Erlbaum Associates. Hill, S. (1991) â€Å"Why Quality Circles failed but Total Quality management might succeed†, British Journal of Industrial Relations, vol. 29, no. 4, pp. 541-568. Hitt, M. A., Ireland, R. D., & Hoskisson, R. E. (2003) â€Å"Strategic Management: Competitiveness and Globalization†, 5th ed., Singapore, South-Western. Hornsby, J. & Kuratko, D. (2005) â€Å"Frontline PR: a Handbook for the Emerging Manager†, Crawfordsville, IN, Tho mpson. Hyde, A. (1992) â€Å"The Proverbs of Total Quality Management: Recharting the Path to Quality Improvement in the Public Sector†, Public Productivity and Management Review, vol. 16, no. 1, pp. 25-37. Kaye, B. L. (1997) â€Å"Up is not the only way: A guide to developing work – force Talent,† 2nd ed., Palo Alto, CA, Davies-Black Publishing. Matthews, C. H. & Scott, S. G. (1995) â€Å"Uncertainty and Planning in Small and Entrepreneurial Firms: An Empirical Assessment†, Journal of Small Business Management, vol. 33, no. 4, pp. 34-56. Morgenstern, J. (1998) â€Å"Organizing from the Inside Out†, New York, Owl Books. Moses, B. (1999) â€Å"The good news about careers: How you’ll be working in the next decade†, Toronto, ON, Stoddart. Moses, B. (1995) â€Å"The manager’s career coaching guide†, Toronto, ON, BBM Human Resource Consultants. Orpen, C. (1994) â€Å"The effects of organizational and individual career manage ment on career success†, International Journal of Manpower, vol. 15, pp. 27-37. Pettit, J. D., Goris, J. R., & Vaught, B. C. (1997) â€Å"An examination of organizational communication as a moderator of the relationship between job performance and job satisfaction†, The Journal of Business Communication, vol. 34, pp. 81-98. Roney, C. W. (2004) â€Å"Strategic Management Methodology: Generally Accepted Principles for Practitioners†, Westport, CT, Praeger. Shahnasarian, M. (1994) â€Å"Decision time: A guide to career enhancement†, Odessa, FL, Psychological Assessment Resources. Witzel, M. (2003) â€Å"Fifty Key Figures in Management†, New York, Routledge.

Kate Chopin s The Minister s Black Veil - 1897 Words

In a world without the different ideas from authors, readers would be reading the same types of stories without any diversity. There would be only one theme of a story until a brave author would break away from the chain and make a different type of story. Sure, the writer of the story would be rejected from society for a while, but the story they wrote will change the views of future author’s writing. Literature throughout history has shown many various ideas of themes. One of the most important themes is that of individualism. The theme of individualism means to be an individual, or refusing conform to anyone else’s views or thoughts. Individuality is the most universal theme in all of American Literature. Individualism is demonstrated in the texts â€Å"The Minister’s Black Veil†, written by Nathaniel Hawthorne, Kate Chopin’s â€Å"Story of an Hour†, Ralph Waldo Emerson’s â€Å"Nature†, â€Å"To Build a Fire† written b y Jack London, and Henry David Thoreau’s â€Å"Walden†. In society today, someone will rarely find another that has been unaffected by world going on around them. Children’s authors often made the main characters of the stories individuals, setting a beacon of hope and encouragement from the readers (Gustavsson). Pipi Longstockings, for example, followed her own beliefs and the thoughts of her own mind as she refused to do as the adults in her life told her to do (Gustavsson). Individualism is about being content with what one’s ideas or (Gustavsson). Individualism, caving in toShow MoreRelatedKate Chopin s The Minister s Black Veil1897 Words   |  8 Pagesindividualism means to be an individual, or refusing conform to anyone else’s views or thoughts. Individuality is the most universal theme in all of American Literature. Individualism is demonstrated in the texts â€Å"The Minister’s Black Veil†, written by Nathaniel Hawthorne, Kate Chopin’s â€Å"Story of an Hour†, Ralph Waldo Emerso n’s â€Å"Nature†, â€Å"To Build a Fire† written by Jack London, and Henry David Thoreau’s â€Å"Walden†. In society today, someone will rarely find another that has been unaffected by world going