Government Funding Stem Cell Research Essay

Stem cell research is a relatively new science that is the source of much medical promise yet much controversy as well. The type of stem cells required, embryonic stem cells, are only obtainable one way: through the destruction of human embryos. In 1996, the Dickey-Wicker Amendment was passed, making the government unable to fund any research where human embryos are created or destroyed. At first the amendment was a minor obstacle the government had to work around to still get the stem cell scientists the money they needed. It wasn’t until August 23, 2010 that Judge Lamberth’s ruling halted all government funding for stem cell research. Today, stem cell research does not receive government funds as the research, though potentially life-saving, crosses moral and religious barriers that inhibit its growth as a science and as a gateway towards future medical breakthroughs. With the opposing arguments in mind, I feel the government should fund stem cell research as doing so will help speed up the research process and get us closer to saving lives and ending human suffering. There are two types of stem cells, adult stem cells (found in adults) and embryonic stem cells (found in embryos). Although both possess at least some ability to replicate and develop into mature specialized cells, such as skin cells, heart cells, or nerve cells, the adult stem cells are much less numerous than embryonic and generally much more limited in the types of cells they can form. Embryonic stem cells are pluripotent, meaning that they can form any kind of tissue and any type of cell. Embryonic stem cells are currently not used for medical treatments yet are the source of much medical promise in the near future. Obtainable only through the destruction of human embryos, embryonic stem cells can be viewed as life savers or the products of life destruction. A type of adult stem cell, the hematopoietic stem cell, is already widely used to treat leukemia; in fact, they are the only kind of stem cells currently used to treat diseases. Though past and current applications of stem cell therapy with humans may seem a bit underwhelming, scientists around the globe agree that stem cell research is worth the attention and will bring much relief to victims of many diseases. The main reason for government not to fund stem cell research is that it funds or at least encourages the destruction of human embryos. Judge Lamberth severed the government’s loophole used to fund stem cell research, appealing to the numerous United States citizens who do not want their tax dollars going towards the destruction of human embryos. Judge Lamberth concludes that â€Å"the fact that embryonic-stem-cell research ‘involves multiple steps does not mean that each step is a separate ‘piece of research’ that may be federally funded, provided the step does not result in the destruction of an embryo’† (Keiper). The issue here arises from the belief that human embryos are potential humans, and therefore, the destruction of human embryos should be considered the destruction of human life. Adam Keiper, the editor of the New Atlantis, states that â€Å"presuming the incalculable moral significance of human life, was certainly the intent of the Dickey-Wicker Amendment, and should be the aim of any decent society† (Keiper). He believes that the government should not fund stem cell research regardless of which part of the research it is funding; such funding of any research that involves the process of the destruction of human embryos, or potential human beings (as some may see them), incentivizes just that. With that in mind, one’s position on the stem cell research may be decided on simply weighing the potential lives saved by conducting the research with the potential lives saved by not conducting the research. That decision relies heavily on one’s morals, religious beliefs, and whether or not human embryos should be considered potential humans beings. Many embryos created through in-virto fertilization (IVF), a process that replicates conception, are never used by the patients of the IVF banks; they are spares and would never become humans without the consent of the parents of the embryo, or embryos. To answer the question of â€Å"whether or not human embryos should be considered potential human beings†, one must first answer the question: What makes a human? A simple answer to the question would be â€Å"anything that, under the right conditions, could become a human. † However, the crucial step in the development of a human is the decision of the parent; without parental consent, those spare embryos will never become humans. Thus, the embryos have no future as a person and should not be seen as potential life. The parents of the unneeded embryos have the option to donate the spare embryos to stem cell research or have them discarded. Laura Bothwell is a doctoral candidate in the history and ethics of public health and medicine in the Department of Sociomedical Sciences at Columbia University. She believes that â€Å"it is a great gift to humanity that the embryos left over from the assisted reproduction cycles can be used for research that has the potential to alleviate human suffering† (Bothwell). Hundreds of thousands of spare embryos in IVF banks have no future as humans, making it unwise to not use them for stem cell research. In which case, the argument that the government is funding the destruction of potential human life is fundamentally flawed. We need to stop worrying about the lives of those who will never live and begin focusing on the lives of those already living. In the novel â€Å"Brave New World† by Aldous Huxley, the world has been transformed from what it is today. Humans are grown in factories with specific traits to fill specific roles in the society. Obviously, this is not the case today, and most would agree that is a good thing. However, we are slowly beginning to see that it may be possible. The possibility of growing our own human beings is scary to think of. Looming deep in the minds of stem cell researchers and scientists and anyone educated about the science is the fear of what it may lead to. Could it lead us to becoming human engineers? Could it lead to our humanity slip away as we wander into a life where no one is special, where not God but we are the creators of human beings? It may not be a commonly heard question as most would label it farfetched. Therefore, as I support the government funding stem cell research, I also understand the need for it to be monitored. Going into the science of stem cells and still today we do not completely know what will become of it in the distant future. â€Å"President [Bush] declared his intention to name a President’s Council to monitor stem cell research, to recommend appropriate guidelines and regulations, and to consider medical and ethical ramifications of biomedical innovation† (President’s Council on Bioethics). Another reason for the government to not fund stem cell research is that doing so would speed up the research while many, including those of the President’s Council on Bioethics, think it should be monitored and restricted as to prevent it from getting out of hand. Stem cell research is like a fire, some people want to see it grow and prove itself a source of warmth, some people want to see it diminish until there is nothing left; most want to keep it under control and prevent it from becoming a raging inferno. Moral dilemmas and deep inner-looming fears aside, stem cell research has a promising potential that cannot be ignored. Researchers believe that stem cells can be used to treat a large variety of diseases and organ failure. They could be used to create organ transplants that will not be rejected by the patient. Stem cells have the ability to save countless lives across the world. They may be used in the treatment of neurological diseases, such as Parkinson’s disease or Alzheimer’s disease. They may be important for delivering targeted gene therapy. They have the ability to treat liver diseases and metabolic disorders such as Gaucher’s disease. Hematopoietic stem cells are currently used in treating leukemia, a reasonable and well established and accepted method of treatment. Ruth Kirchstein, a former acting director of the National Institutes of Health (NIH), notes that â€Å"the ability to use stem cells in disease treatments by simple transplantation makes them a feasible therapeutic approach†, and â€Å"with limited supply of organs for transplants, stem cells are increasingly viewed as an attractive alternative for treating failing organs† (Kirchstein). If the only cost of funding stem cell research were the loss of embryos that had no future human life possibility than the numerous possible benefits of the research should render the cost insignificant. Stem cell research holds much promise yet is deprived of the funding necessary to fulfill this promise. If funded, within years we could be making medical breakthroughs and saving more lives than ever before. Luckily, modern science has unlocked a new possibility, one that could put an end to moral and ethical disputes and put an end to much human suffering. In recent years scientists have made a new discovery, a new way to research stem cells, a way to reprogram skins cells to behave just as embryonic stem cells; they are called induced pluripotent stem cells. This new method of acquiring stem cells breaks no ethical barriers while still giving us access to the life-saving potential of stem cells. In November 2007 a research group in Japan and another in Wisconsin successfully created the induced luripotent stem cells. Initially, the induced pluripotent stem cells had a cancerous tendency that killed some of the mice in the first testing process. However, on November 30, 2007 Shinya Yamanaka of Kyoto University, the leader of the Japanese research groups, eliminated the cancerous tendency. â€Å"In the first process, six of the thirty-six mice injected with the cells died of tumors within 100 days, but in the second process, no mice died† (Lewis). Not long after that accomplishment, scientists at Harvard Medical School and Children’s Hospital in Boston created the induced pluripotent stem cells from a human volunteer, adding to the evidence that supports skin cell reprogramming as a promising means of acquiring the valuable stem cells. Andy Lewis, a research editor for the Ethics & Religious Liberty Commission, declares that â€Å"The breakthrough of inducing skin cells into pluripotent stem cells is an answer to prayer of pro-life advocates, who have long desired an ethical medical solution to combat debilitating diseases and illnesses in society† (Lewis). Induced pluripotent stem cells, being classified as stem cell research, should by all means be funded by the government as it poses no ethical issues and possesses the same potential as human embryonic stem cells do. It is a solution that makes everyone happy. The government should fund stem cell research. Spare embryos with no future as humans should be utilized to improve the lives of those already living. If anything, the government should fund and encourage the creation of induced pluripotent stem cells. Stem cell research has too much potential to not fund, even with taking ethical and moral barriers into consideration. However, we must prevent ourselves from getting carried away; we must monitor the research’s growth, keep it controlled, and, most importantly, maintain our humanity. We can tend to the fire, let it glow brighter than ever, let it provide warmth and comfort for society, but if we let our guard down, if we allow the fire to become bigger than us, a raging, untamable inferno, we may never be able to stomp it out. ?

Skeever

By the nine divines! What did you just say about me, you little skeeverbutt? I'll have you know I graduated top of my class in the College of Winterhold, and I've been know to cast one hell of a fireball, and I have over 300 confirmed summons. I am trained in daedric warfare and I'm the swords master of the entire Imperial forces. You are nothing to me but just another target. I will make you beg to Akatosh as I bend you over like a common whelp, mark my words, on my oath as the Dovakin. You think you can come into my mind though this magic device and insult me? Think again,scum.As we speak I have every assassin and thief across all of Tamriel looking for your initial position so you better prepare for the storm atronach,you drauger. The storm atronach that wipes out the pathetic little husk you call your life. I can be anywhere, anytime, and I can kill you in over seven hundred ways, and that's just with my dragon shouts! Not only am I extensively trained in archery and horseback ri ding, but I have access to the entire congregation of the thieves guild, dark brotherhood, Mages college, and untold hordes of deadric warriors, and I will use every one of them to banish you to the plane of oblivion..If only you could have had the clairvoyance to see what divine retribution your little â€Å"clever† runes were about to bring down upon you, maybe you would have held your tongue you dark skin. But you couldn't, you didn't, and now you're paying the price, you goddamn idiot. I will become the embodiment of Mehrunes Dagon, and open a portal to oblivion the likes of which you have never seen. You're fucking dead, milk-drinker.

Social problems Essay Example | Topics and Well Written Essays - 500 words

Social problems - Essay Example In entirety, the role of United States has been of a disruptive one, where peace and sovereignty for the sake of individual nations has been at the backburner of many a conversation. Under conditions of absolute anarchy and war, United States has the right to intervene but then again solely on humanitarian grounds more than anything else. On the flip side, other countries similarly have no role to play whatsoever within the United States’ economic and political interests. They need to keep away from the same because it is the United States’ sovereignty that they are entering into, and hence it is in their best interests to do what is morally right and what shall reap reward in the end (Nye Jr. 2003). The justification for discussing the internal domains of United States is not present because United States is a sovereign nation and does not appreciate other nations to come and discuss about its political and economic realms. One can enter into the United States’ regimes if there is a natural catastrophe which has hit the nation and when people are unable to succumb to some form of pressures or problems, which has come up in a random manner. Even though the United States is the superpower nation of the world, the roles of different countries are significant in entirety.

Legal Systems Assignment Example | Topics and Well Written Essays - 1750 words

Legal Systems - Assignment Example On March 22, 2005 six men were acquitted from a fraud case costing 60 million. Considered to be one of Britain's longest and costliest fraud trials, it just collapsed after twenty-one months of court proceedings at London's Old Bailey.2 The jury's inability to come up with a fair verdict was pointed out to be the reason for such failure. There had been disruptions and problems with the selected jury and further allegations regarding an unfair trial rose. The verdict cause the public to not to remain in silence that caused unrest among the government. This situation led to the Attorney general to impose on the Criminal Act of 2003 regarding fraud trials that put the juries out of the scene. 4 There had been protests even when it was proposed by the Attorney General Lord Lord Goldsmith. However, the pressure to remove juries from the most difficult cases dates back to the Roskill committee on fraud trials, which recommended trial by a judge with expert lay assessors in 1986.5 The implementation of Part 7 of the Criminal Justice Act of 2003 seemed to be the most appropriate practice in complex fraud trials as what happened in the Jubilee line trial. The Government is no longer willing to lose millions of money spent on a single trial thus a trial without a jury is an alternative. The parliament's approval on the said proposition was justifiable through certain aspects that may seem unreasonable for some conservative groups who are not able to see the real deal behind the fraud trials with a judge-only trial. Further explanations regarding this provision were explained in the Explanatory Memorandum to the Criminal Justice Act 2003 (Commencement No. 12 and Transitory Provisions) Order 005. The following are some of the details regarding its implementation. The Government considers that there are certain fraud cases where the length or complexity of the trial is likely to be so burdensome to the jury that it is in the interests of justice that the trial be conducted without a jury by a judge sitting alone. Provisions in Part 7 of the Criminal Justice Act 2003 give effect to this policy and provide for prosecution applications for certain fraud cases to be conducted without a jury. The requirement that the provisions apply only to cases where a notice has been given under section 51B of the Crime and Disorder Act 1998 limits them to cases of serious or complex fraud.6 The provisions operate only where an application is made by the prosecution, the judge is satisfied that the length or complexity of the trial is likely to make it so burdensome upon the jury that the interests of justice require a non jury trial, and the Lord Chief Justice or a judge nominated by him gives his approval.7 It is the Minister's view that the provisions in Part 7 of the Criminal Justice Act 2003 for non jury trials for certain fraud cases are compatible with Convention Rights, as Article 6 of the Convention (right to a fair trial) does not include a right to trial by jury. The Joint Committee on Human Rights commented (Second Report: Criminal Justice Bill, paragraph 5) -

Homeopathic Medicine vs. Western Medicine Research Paper

Homeopathic Medicine vs. Western Medicine - Research Paper Example The popularity of homeopathic medicine is proven by its various positive effects on mental diseases such as anxiety disorders, specific phobias, acute stress disorder, obsessive-compulsive disorder, panic disorder and other similar ailments, while at the same time homeopaths and advocates of homeopathy would in all humility not discredit conventional medicine as they say that it would be better to deal with anxiety through homeopathy first before conventional medicine (Reichenberg-Ullman & Ullman 86). Moreover, there are many other patients who resort to homeopathic medicine in order to deal with their colds and flu, pregnancy, injuries, aches and pains (Kayne 19-21). Homeopathy has become significant in that it has filled the gap that traditional Western medicine was not able to fulfill and that is a rather relatively faster and less addictive way of treating and curing ailments. The aforementioned diseases like anxiety and stress disorders would normally make up the majority of men tal illnesses not only of Americans but of other people in the world as well. Besides, no one of any age is immune from anxiety and stress. No matter how trivial, children too experience stress in the same way that adults experience it when dealing with the more serious things in life. The proven effectiveness of homeopathic medicine in curing these mental diseases is indeed a welcome idea for those who want to avoid the side effects as well as the exorbitant cost of conventional Western medicine. Aside from the aforementioned benefits, homeopathy is all-natural as it is mainly plant-based, and this naturalness of homeopathic medicine translates as its being environment-friendly. Homeopathic medicine basically utilizes plant products such as sleep-inducing and tension-relieving Valerian root, the sleep-enhancing lemon balm, the muscle relaxant Scullicap herb, the natural tranquilizer Passiflora, and the relaxants Hops strobiles and Gota kolu (Ballard 22). Unlike traditional Western medicine that is usually synthetically-prepared from a chemical base, homeopathic medicine is directly obtained from nature and only minimally processed. The utilization of such plants would therefore require planting vegetable gardens, which could indirectly reverse climate change, not to mention that if one has the plant products for homeopathic medicine in his or her backyard garden, then he or she gets â€Å"CO2-free and dollar-free† food and medicine (Bachmann 256). The connection between homeopathic medicine and global climate change may not be as close as anyone can conceive but a mass production of these plant-based products and an overall reduction in the production of conventional synthetically-prepared products would be tantamount to at least some significant environmental change. Homeopathic medicine may therefore even be the answer not only to a safer, more natural way of healing the body but also to an indirect way of healing the environment. The naturalness of homeopathic medicine ascribes to it relatively fewer side effects to none, compared to conventional Western medicine that is replete with adverse effects plus addictiveness. Many of these drugs, particularly those prescribed for depression and anxiety, may even naturally cause â€Å"unintentional prescription drug overdose† even with regular use, impaired intellectual functioning, â€Å"cold-turkey† withdrawal symptoms, and an overwhelmingly slow recovery of even up to 20 years, not to

Needs Assessment Essay Example | Topics and Well Written Essays - 250 words

Needs Assessment - Essay Example Some funds have also been set aside for purchasing the writing materials and other materials that will get used in the process of data analysis. The committee has been able to estimate the cost of materials that will get used in data representation and has set aside some funds to cater for this. The committee has budgeted for some energy drinks as well as refreshments, particularly for those who will be conduct face to face basis of interviews. The team has further hired individuals with counseling professions to offer their counseling service to those students who are at risk of alcohol use. Though limited to some extent, our budget has catered to ensure those taking alcohols will reduce their consumption and use of alcoholic products, with the aim of making them quit. Finally, the committee has been able to put aside some funds to cater for the rehabilitation programs for the students who are problem drinkers. The initiative has hired some physiologists, who are going to take medical intervention for those with medical and physiological conditions and since these require some particular attentions (Borck, 501). Borck, Cornelius. "Communicating the Modern Body: Fritz Kahns Popular Images of Human Physiology as an Industrialized World."  Canadian Journal of Communication  32.3 (2007): 495-520.  ProQuest.  Web. 19 Mar.

NO Essay Example | Topics and Well Written Essays - 250 words - 1

NO - Essay Example multinational firms have to deeply look into the tax regulations that govern the prospective foreign nations, blocked funds and currency exchange rates among other factors. One of the mechanisms through which organizations can incorporate key political and economic risks in evaluating capital budgeting is to adjust the discount rate payback period (Shapiro et al 2009). Similarly, establishments can slot in the risks by adjusting the expected net cash flows, and at the same time calculating the net present value by using the exchange rates of the prospective nations, for such acts provide the administrators with more comprehensive estimations. The unpredictability of the global economy has undeniably prompted investors to be on the lookout for safe investment options (Hill, 2014). Capital budgeting is an integral process in the course of undertaking an investment, for it ensures that the entities involved settle on the best opportunities. Consequently, I presume that adjusting the expected net cash flows is the most preferred method of incorporating both political and economic risks in capital budget analysis. This is because such an adjustment ensures that the investors understand the dynamics of the political and economic factors, and the mechanisms they can employ to avoid

Cultural Identity Interview Essay Example | Topics and Well Written Essays - 1750 words

Cultural Identity Interview - Essay Example Peter says that Bulgarians are the Caucasian type, almost all of them are ethnic Bulgarians, but also there are minority groups like Turks and Roma populations. According to Peter, many Southern regions in Bulgaria are heavily populated by people who have Turkish ethnicity, in some villages even only Turkish is spoken. A double check with the Wikipedia (2006) shows that Turks amount to 9.4% of the population. The other Bulgarian minority are Gypsies. Peter shares that Gypsies in general are the poorest among all Bulgarians and are not at all integrated in the dominant Bulgarian culture. - Languages Peter’s native language is Bulgarian, and this is the only official language, although there are other languages minorities speak, like Turkish, Roman, or Macedonian. The Bulgarian language belongs to the group of Slavic languages (Wikipedia, 2006). In the United States Peter speaks English, especially at work. He has little accent and in my opinion he has no difficulties in communication in English. Still, he says, â€Å"In the US there are many other languages that can be of use for you. I would say that US is a bilingual country, because Spanish language is also very popular, even sometimes is it widely spoken†. He uses Bulgarian every day at home or when talking to his friends via the Internet. He adds that he is also trying to improve his Spanish, and Russian, because both languages are useful for him at his work as a guard at a local mall. Peter has learnt English and Spanish at his secondary school. This partially explains why he knows Russian and is eager to improve his speaking abilities in the language. Religion Peter is an Orthodox Christian. He says that most people in Bulgaria belong to the Orthodox Church. Further investigation into the Orthodox religion proves that the Bulgarian Orthodox Church belongs to the Eastern Orthodox Church (Wikipedia, 2006), but minority groups have other religions, like Islam, adopted mostly by the Turkish population; some Protestants and Roman Catholics (less than 1,5% together, according to Wikipedia, 2006). When talking about religion, Peter mentions that Bulgarians in general are not very religious. He says, this varies from region to region, but the communist period that ended in 1989 did not tolerate religious beliefs, partly because of the high influence the Church used to have, and because its financial strength that threatened the status quo. Today, the Southern and Western regions of the country are more religious than the Northern and Eastern regions. Also, where Turkish population is predominant, there are villages with no Christian churches, and it is a normal thing, he says, for any village to have a church. Food Peter mentions a variety of national favorite foods - foods containing various meat types, potatoes, rice and different types of vegetables. It seems bread is something Bulgarians do not miss at the table. Peter says that fruit and vegetables are much cheaper in Bulgaria, than they are in the United States, and are much tastier, having fewer conservatives. According to Peter, the Bulgarian cuisine today is heavily influenced by the Arab cuisine and is closer to

Bill Belichick’s sanctions are fair Essay Example for Free

Bill Belichick’s sanctions are fair Essay Bill Belichick deserved all the sanctions imposed on him. He has succeeded in bringing to disrepute all the previous success and victories achieved by Patriots. Every of their former accomplishments are now suspected as fraudulent, reduced to ridicule, mockery, and Patriot’s real competence doubtfully dubious. Last year, according to Rich C. (2007)in Green Bay, they were accused of the same spy game. Belichicks violations of league policy and rules were quite shameful and has tarnished the image of the League. This monumental shocking scandal has authenticated all the previous suspicions that Belichick had been involved in other spying activities aside from stealing signs. In New York Daily News account, (September 2007), it had long been rumored of how microphones can be attached to shoulder pads in order to pick up audible voices in scrimmage lines. How video equipment are concealed in parking garages for the purpose of filming practices. He equally is believed to have constantly eavesdropped at halftime on opponents to enable him steal team signal and make adjustments to gain undue advantage. You cannot continue to achieve victory by violating the rules. It ends up defeating the essence of the game. People cannot continue to give black eyes to the game of sports. If Bill Belichick is not so punished, it is the game that will suffer the most. His offence is beyond cheating, it is pure and blatant espionage and spy that make nonsense of both the Patriots players and management, fans, (including NFL Football fans), all their opponents and the entire league. Those accusing Jets of envy and the fact that everyone, including Mangini, is doing it are missing the whole issue. However, this revelation is an indication that the time for NFL to sanitize the game is now. REFERENCE. 1. Rich Cimini (12 September 2007) (Eric Mangini Exposes Bil Belichicks Spy Games† in Daily News Sports, http://www. nydailynews. com/sports/football/jets/2007/09/12/2007-09-12_eric_mangini_exposes_bill_belichicks_spy. html 2. New York Daily News (11th September, 2007) â€Å"Spying on the Jets† http://www. nydailynews. com/forums/thread. jspa? threadID=590tstart=0

Media Connections to Appearance vs. Reality Essay Example for Free

Media Connections to Appearance vs. Reality Essay Themes are the framework of works of art. Just like a backbone in humans is needed to provide support and aid movement, a theme is used to send a message across to the audience and provide the means used to send it. Appearance vs. reality is a theme most commonly used in writing. It requires the audience to think about the fact that the piece of art they have just read or seen has more to it. This theme is used in Nadine Gordimer’s â€Å"Once Upon a Time†, Julio Polanco’s â€Å"Identity† and American rock band Evanescence’s song, â€Å"Everybody’s fool†. It is used in the plot of each work to give three major underlying messages. The first is that appearance exists to hide the truth, the second is that reality is often a harsher world and the lastly, they use it as an umbrella to express their feelings and thoughts. Reality is the state of things as they actually exist. Appearance on the other hand, was made to cover up reality. There only reason as to why the original, fixed state of things has to be altered is to hide the truth. For instance, the main characters of Gordimer’s story are a family living in a suburb that are racist but try not to make it seem so. They put up a silhouette of an intruder as a warning to future burglars. The silhouette is neither black nor white proving that the family is not racist (Godimer). The possible burglars the family was expecting were the coloured people from the other side of town. This is racist because they see them as harmful because of their colour. Likewise, Julio Polanco’s poem also shows that there is something hidden under all the glamour and falsity that is appearance. It is about pretty flowers that are â€Å"always watered, fed but harnessed to a pot of dirt† (Polanco). The flowers appear better off because they are being taken care of but in reality, they are not truly happy because they are not free. Lastly, Evanescence again reinforces this idea through the behaviour discussed in their song. They describe how one alters their behaviour when around others. The person has â€Å"no flaws when they are pretending† (Lee). This is because they use their changed behaviour to cover up their true imperfect selves. Appearances are often made because it is an easier alternative to the real thing. Life is full of hardships, struggle and anxiety which one must face almost daily. This becomes too difficult for people and they create an idealistic way of life which appears easier and better. For example, in Gordimer’s story, the family does not want to face violence from the coloured people. â€Å"There were riots, but these were outside the city, where people of another color were quartered† (Godimer). Due to this, the family creates a safe home with lots of security reinforcements and this keeps the danger out so they do not have to face it. Similarly, Evanescence’s song tells readers about a character who covers up their true personality. They sing â€Å"without the mask where will you hide? Can’t find yourself lost in your lie† (Lee). The person creates a new self- image because they probably did not like who they used to be. In like manner, Julio Polanco makes an even stronger point of the harshness of reality with descriptive words in his poem. The flowers are well kept and cared for unlike the weed that is â€Å"exposed to the madness of the vast, eternal sky† (Polanco). The condition the weed grows in is harsh so even though the flower is not free, it lives in a safer environment. Appearance is also used broadly by the writers as a metaphor to express their opinions on political or social issues. Gordimer’s story expresses her opinion on a political issue while the topic of both Polanco and Evanescence’s work is based on social issues. On one hand, â€Å"Once Upon a Time† may feel like a children’s tale but it is really showing how she feels like a children’s tale but it is really showing how she feels about apartheid in South Africa (CITE). The story is written in simple language but it has a serious undertone as to the consequences of racial segregation. The colours people are not the only ones affected by racism. Racism has an effect on everyone involved. In her story, Gordimer expressed this using the death of the son (Godimer). Her opinion is that apartheid benefits no one. On the other hand, Julio Polanco writes about a social issue. In his poem he says, â€Å"I’d rather be a tall ugly weed† (Polanco). This is an extended metaphor used to show how the narrator prefers being strong and free while suffering hardship as opposed to being under the rule of another. Julio Polanco shows that he believes in the right of freedom. By the same token, Evanescence’s style in their lyrics voices their opinion on hypocrites. They think these kinds of people go from fooling everyone to becoming â€Å"everyone’s fool† (Lee). In conclusion, these artists use the theme to express themselves. Deeper thoughts are stimulated in the audience when the theme of appearance vs. reality is used. It is a message within a message. Nadine Gordimer, Julio Polanco and Evanescence are only a few of the artists who use this theme. In their works, they show that appearance is only serves as a blindfold to the truth; appearance exists because reality can become too hard to face and lastly, use it as a means of expression. The theme of appearance vs. reality is like a matryoshka doll, the message is there, you just have to go through all the other layers. Works Cited Gordimer, Nadine. â€Å"Once Upon a Time†. Hot Elements of Literature Sixth Course – British Literature. Nexus learning. Web. 14 Jan. 2013. Lee, Amy. Lyrics. â€Å"Everybody’s fool†. Fallen. CD. Wind up. 2004. Azlyrics. Web. 18 Jan. 2013. Nadine Gordimer and the South African Experience. Nadine Gordimer and the South African Experience. N.p., n.d. Web. 17 Jan. 2013. Polanco, Julio. â€Å"Identity†. Bread loaf poetry exchange. PB works, 2011. Web. 18 Jan. 2013.

Behavioral And Emotional Disorders Education Essay

Behavioral And Emotional Disorders Education Essay Behavioral/emotional disorders represent the broad category, used in educational settings among the children and adolescents with difficulties. As a fact, the observed behavior of children may depend on many factors. Emotional disturbance is a diagnostic category that includes various forms of inadequate emotional reactions (emotional numbness, unreasonable fears, inappropriate euphoria, etc..), the inability of emotional self-control (uncontrolled invasion of anger, weeping, cheerfulness, etc..), and chronic pathological changes in emotional behavior (Livingstone and Rosen, 1991). The examples of behavioral/emotional disorders  include such disabilities: PDD,  autism,  Rett syndrome,  PDD-NOS,  Asperger syndrome  and  ADHD. As a fact, it has been proved that children with special educational needs, who studied in the mainstream schools, have shown much better results in studying and development (Lehmkuhle and Garzia, 1993). These indicators are the most important. The educational process shows, that when children with some special educational needs study in the mainstream schools, they forget about their problems or defects and they consider themselves as everyone else. It is the way it should be. The results have shown, that the mainstream schools can do miracles for some children who can get better while communicating with other children, getting new friends and new sense in studying (Howell and Stanley,  1988). Childrens emotions and behavior, as a rule, hide more serious problems that can be overcome in communication and in the mainstream schools. The place where there are a lot of children, a child with a health problem will not consider himself such, as the aim of the teachers to give proper knowledge and educate children. Consequently, children who are not limited in their actions and studying usually recuperate faster and have a considerable progress combating their health problems (Arnot, 2010). Communication disorder includes the speech and language disorders, which, as a rule, refer to the problems in communication among children. Communication disorder can range from simple sound substitution to the complete inability to understand and use the language. For example, such problems as dyslexia the selective impaired ability to master reading and writing skills, while maintaining the overall ability to learn, can be overcome by allowing children with these problems study in the mainstream schools and there can be a great and unexpected benefit to their health. Children with special educational needs have to live among other people, communicate with them and to have a normal and happy life. As a fact, dyslexia is a specific type of impairment of learning, having a neurological nature.  It is characterized by the inability to quickly and accurately recognize words, to decode, learn the skills of spelling (Bailet, 2010).  These difficulties are associated with defective p honological components of language.  They exist, despite the preservation of other cognitive abilities and complete learning environment.  A second violation occurs in comprehension, lack of readers experience and vocabulary. Typically, problems in speech articulation and expression are detected in the period when the kids learns new sounds or to begin to express their thoughts.  The severity of the disease can vary greatly.  For example, in early childhood, mild forms of phonological disorders are relatively common, they are suffered by about 10% of children.  Many of them get rid of such problems, and from six or seven years only 2-3% of children to their problems meet the criteria of phonological disorders.  Similarly, expressive speech disorder (affecting 2-3%) and mixed expressive-receptive disorder (affecting less than 3%) both are relatively common for school-age children.  Fortunately, in the middle and late adolescence most children with the disorder of speech development are starting to have a normal speech.  About half of them completely got rid of problems, whereas the other half showed significant improvement, but may still remain some degree of impairment to late adolescence.  In contrast, the type of congenital disorders, course and prognosis of the disease for children with acquired type of communication disorder (occurring as a result of brain injury or paralysis) depends largely on the severity of injuries, of which it is part of the brain is damaged, and the age of the child in  time of the injury and the degree of language development at this time.   Although over time the problems themselves of the speeches usually disappear or are reduced in children with a disorder of communication, from an early age, often there are marked negative patterns of behavior (Beitchman and Young, 1997).  Such behavioral disorders are as hyperkinetic disorder and attention deficit disorder may exacerbate existing problems of communication, reflected in how children interact with peers and how they cope with learning tasks.  Since teachers are increasingly aware of the importance to give children special needs and the opportunity to interact with normally developed children, the school system began to place children with various problems in common, rather than isolated classes. Placing developmentally delayed children along with their normal counterparts based on the premise that children with special needs will benefit from communicating with normally developed peers and will be spared from the effect of labeling and placement in institutions.  The effect of interaction with peers in the social field reminds of the benefits of environmental factors that influence the course of development of children with special needs (Toppelberg and Shapiro, 2000). Developmental disorder as a rule occurs at some stage in a  childs development, often retarding the development, which can include  psychological  or physical disorders. As a fact, dyslexia can be related to communication and developmental disorders. Sometimes, children with special educational needs have the lack of communication and understanding. There are many communication challenges, emotional and behavioral disorders, physical disabilities, and developmental disorders that can be cured. Recent research on children with communication disorders has shown that if the process of education in the mainstream schools can help these children, then they definitely have to go to the mainstream schools. There are several problems in one way or another, of each person, facing dyslexics. Most common problems are dyslexic: delay in developing the ability to read, write, memorize the spelling; disorientation in space, disorganization; difficulties with the perception of information; difficulty in recognizing words, failure to understand what has just been read; clumsiness or poor coordination; attention deficit disorder, sometimes accompanied by hyperactivity. All the symptoms of dyslexia are the symptoms of disorientation.  It is impossible to recognize dyslexia in itself, but to recognize the disorientation is quite possible.  The result of the orientation is an accurate perception of the environment, including a two-word printed on paper.  And as a result, the child cannot accept the surrounding reality as perceived her by other people. There are almost no objective methods for determining the characteristics of the brain neglect of the child.  Often in the case of low-quali ty education, for the social worker it is more convenient to make a diagnosis of dyslexia, rather than objectively investigate and determine the socio-educational background, which led to difficulties in reading (Waters, 2001). Dyslexia represents a specific learning difficulty that mainly affects reading and spelling, and it is also characterized by difficulties in processing word-sounds and weaknesses in short-term verbal memory. As a fact, dyslexia is not a result of low intelligence, merely concerned with reading difficulties, the result of poor eyesight or hearing, the result of an emotional problem, an impediment to a possible academic career or a middle-class excuse for poor academic achievement. The main areas tested for dyslexia are visual motor short-term memory, auditory memory and phonological awareness the ability to manipulate sounds within words (Solan and Brannan, 1994). Symptoms of Dyslexia may also include left/right confusions, trouble generalizing, poor concept of time, mispronunciation of multisyllabic words, difficulties in organizing self/time/work or easily distracted. The possible areas of difficulties are: reading: learning to decode, using sounds (phonemes), selecting materials, retaining what has been read, keeping up with set reading, spelling: interfering with written expression and choice of vocabulary, note-taking: copying quickly and accurately, distinguishing main points, writing and listening simultaneously, and writing: handwriting, written expression, sentence structure, punctuation, grammar, planning and structuring written work, sequencing ideas, editing and proof-reading. Possible areas of difficulty can also be: oral language: taking in information, misunderstanding instructions or information, sorting what is said in group discussion, word-finding, pronunciation; examinations: timed conditions exacerbate reading, writing and spelling problems, recall of information, achieving marks in line with course work; presentations: lack of confidence, word-finding problems, pronunciation, reading out loud, losing place, sequencing information, organizing time, easily distracted, clumsy use of equipment. As a fact, there can also occur different problems, connected with dyscalculia- problems in math, visual disturbance, etc. The objectives are to help the dyslexic learner to build on existing strengths, to develop strategies for lifelong learning, to build confidence and to bring about an understanding of individual differences (Blakeslee, 1991). Towards the equity of access there should be provided help with information processing, help for reading, help with note taking, help with specialized vocabulary and help with assignments. Despite disadvantages that the mainstream schools can represent for children, children with communication and developmental disorders will benefit from communication with classmates an d will not pay attention to their health problem (Williams  and LeCluyse, 1992). Another example of developmental disorder is Autism. Autism is a serious violation of the mental development, which primarily affected the ability to communicate, the social interaction.  Behavior of children with autism is also characterized by a rigid stereotype (of repeating the basic movements such as shaking hands or jumping to complex rituals), and often destructive (aggression, self-harm, shouting, negativism, etc.).   Level of intellectual development in autism may be the most diverse: from severe mental retardation to giftedness in certain areas of knowledge and art, in some cases, children with autism have no speech, marked abnormalities in motor development, attention, perception, emotional and other areas of the psyche.  More than 80% of children with autism are the people with disabilities    Exceptional diversity spectrum disorders and their severity can reasonably assume that training and education of children with autism the most challenging section of Correctional Pedagogy (Wolk and Giesen, 2010). Physical disorders. As an example of the physical disorder can be named Developmental Co-ordination Disorder. Developmental Co-ordination Disorder is a subtly different condition by definition, in practice, and very similar to dyspraxia. Dyspraxia is a lifelong developmental disability and co-ordination, which is more common in males than in females, affecting an estimated 8-10% of all children.  Ripley, Daines and Barrett say it in developed dyspraxia it is difficult to let his body do what we want and when we want to do it and that these difficulties can be regarded as significant when they  in the range of normal activities are expected of children of a certain age. As a fact, Developmental Co-ordination Disorder has main characteristics, such as common, clumsy children, chronic health condition, co-morbid and consequences. It has been also proved, that Developmental Co-ordination Disorder affects one child in every classroom. Developmental Co-ordination Disorder also has an impact on the family, which consists of the facts that parental concerns often not heard or acknowledged, there is frustration with health care and educational systems, overprotective world as a hostile place, stress regarding daily activities around the home, aggression and criticism from strangers, embarrassment and relieved once diagnosis any diagnosis is made. The other term clumsy child syndrome refers to the gross and fine motor difficulties of the patient.  The condition affects both the ability of action planning and action learning, for example, the storage functions in the brain is for action. The cause of developmental dyspraxia may be a result of immature neurons development.  Dyspraxia is often part of a continuum of related coordination and developmental disorders.   The Dyspraxia is often associated with other disorders, such as with Aspergers syndrome, autism, dyslexia and dyscalculia. Life experiences of resilient young adults with DCD include coordination difficulties are context-specific, the facts that they can struggle, as children, with issues of social isolation and lack of participation, they remember pull-out therapy and being made to work on handwriting very negatively, social/emotional health and life course can improve when kids enter good secondary school and effective teaching accommodations and support are critical factors. The experience shows, that allowing children visit mainstream schools and to live as normal children without serious health problems, children get more relaxed and able to understand more things. This way, their developmental processes accelerate and they have more desire to study. Communication, as a fact, helps a lot for those who especially need it. The other example is Dyspraxia an impairment of the ability to automatically execute specific movements in the absence of any paralysis or paresis of the muscles involved in movement.  The subject must voluntarily control every persons move, which is very expensive care, and makes the coordination of complex movements of everyday life extremely difficult, so it is rarely achieved.  It is a developmental apraxia of origin. Dyspraxia is a little known disability that concerns, however 3% to 6% of children.  Three quarters of children who are suffering from this disability are not diagnosed.  Dyspraxia often goes unnoticed because it is invisible.  It is sometimes blamed on a mentally retarded or ill will. There are many types of dyspraxia. Possible symptoms are: developmental disorders engines: slowness, clumsiness, difficulty performing voluntary movements, coordinated (walking, cycling, swimming, ball games, cut his meat, dressing, brushing teeth, tying shoelaces); dysgraphia: difficulty in handwriting and automate the handwriting; eye problems (oculomotor): jerks and eye tracking, visual fixation: difficulties with reading, following his line to locate a page and adopt an exploration strategy of the page; speech: oral apraxia facial-lingual, speech difficulties; speech and language disorders (pseudo-dyslexia driven by dyspraxia), language difficulties writing logical-mathematical problems: difficulties to ask operations in columns, to understand the mathematical facts, problems sequences, difficulty in positioning itself in time. Consequently, Developmental Co-ordination Disorder, dyslexia, communication, physical and developmental disorders can be cured and they have to be cured. Sometimes, it is enough to communicate with a person and to help him, and he will feel better. Community should not avoid communicating with people with some defects or health problems. And as well, there have to be created special policies considering these issues. That is why it is more beneficial for the society to allow the children with certain disorders to visit mainstream schools and to be able recuperate faster. The social issues are considered the most important for people and that is why there have to be conditions for the comfortable living for all people.

Essay --

Whenever one thinks of travel and tourism, pleasant images of relaxing on the beach, strolling through colorful neighborhoods, or hiking through a landscape of awe-inspiring natural beauty, may come to mind. Travel and tourism--encompassing transportation, catering, accommodations, recreation and services for travelers--is actually the world's largest industry and generator of millions of jobs. Tourism contributes a lot of foreign exchange to the country. -Provides jobs directly in the Tourism Industry and indirectly in supporting Industries like agriculture, manufacturing and merchandising. - It opens the country to the outside world. Also, tourism has influence on tourist's Religious viewpoints, seeing place which is some religious root, surely strengthens pilgrim’s faith. -Tourism industry is the backbone of any country's economic position. It provides foreign exchange earnings to the destination country, generates new employment avenues to the native of the country, and raises the living conditions of the citizens of the country. -It will be helpful in raising the GDP of the country. -Self-employment gives a new boost to the country. -Cultural exchange is also possible only through tourism. -Preservation of heritage is the key issue of tourism. Tourism in Egypt: Egypt has always been a popular destination of tourism worldwide. It is not only the pyramids that make this country a major tourism spot, but also, The celebrated tourist attractions of Egypt are the millennia-old monuments for which the Nile Valley is world famous. Principal among them are the Pyramids and Great Sphinx at Giza, the Abu-Simble temples south of Aswan and the Karnak Temple Complex and Valley of the Kings near Luxor. Cairo also boasts the Cairo Mus... ...stination. As a result, New tourism niche areas, such as sports tourism, health and therapeutic tourism, shopping tourism and residential tourism, has evolved of ongoing efforts to upgrade the quality of the industry. During our vacation in sharm el sheikh we decided to contact the hotel manager to try to understand how this industry work , Sharm Holiday hotel and resort is 4 stars hotel located in Naama Bay with 289 Rooms ,2 swimming pools , health club ,no direct access to beach you can move with hotel shuttle bus 3 minute to the beach , managed by the owners ( attached 1 hotel fact sheet ) From the first day of arrival we notice that every one is welcoming you ( guest relation , animation team , service staff & housekeeping ) so the General manager clarify that hotels is a hospitality industry and we have to meet or exceed your expectation during your stay

Comparing the Tragedies of Hamlet, Oedipus the King, and Death of a Sal

Comparing the Tragedies of Hamlet, Oedipus the King, and Death of a Salesman The tragedies Hamlet, Oedipus the King, and Death of a Salesman have strikingly different plots and characters; however, each play shares common elements in its resolution. The events in the plays’ closings derive from a tragic flaw possessed by the protagonist in each play. The downfall of each protagonist is caused by his inability to effectively cope with his tragic flaw. The various similarities in the closing of each play include elements of the plot, the reflection of other characters on the misfortune of the tragic hero, and expression of important themes through the dialogue of the characters. The protagonists of Hamlet, Oedipus the King, and Death of a Salesman each possess a tragic flaw that ultimately induces their demise. Hamlet is characterized as a hesitant hero. He thoroughly contemplates his options instead of taking action; however, when he does not have the time to consider his alternatives, he acts rashly and impulsively. For example, he did not kill Claudius when he was presented with the opportunity in Act III scene iii. Oedipus’ tragic flaw was his excessive pride, or hubris. He believed that he was flawless and thus maintained the false notion that he was also infallible. Willy Loman was plagued by his enchantment with the ephemeral promises of the American Dream. There are various similarities and differences among the events that occur in the resolutions of the three tragedies, including physical destruction of the protagonist, assumption of the protagonist’s former position by a rival, and suffering caused by disillusionment. The three tragic heroes Hamlet, Oedipus, and Willy Loman are subjected to various forms of physical destruction. Hamlet is slain in a fencing match by a poisoned foil, Oedipus mutilates himself and is exiled from Thebes, and Willy Loman commits suicide by intentionally crashing his car. Another common thread in the resolutions of all three tragedies is that a rival of the tragic hero assumes the responsibilities of the protagonist following his demise. Creon – the man secretly covetous of royal power – becomes the leader of Thebes after Oedipus falls from his position of authority. Fortinbras assumes a position of leadership in Denmark after the death of Claudius and his successors. In Death of a Salesman... ...ine. And when they start not smiling back – that’s an earthquake. And then you get yourself a couple of spots on your hat and you’re finished† (138). With these words, Charley attributes Willy’s despair to the hardships of his profession. Biff’s comment that his father â€Å"never knew who he was† (138) insinuates that people should strive to discover their true place in life. Willy’s dissatisfaction with his life was a result of his vain attempt to be someone that he was not. The three tragedies Hamlet, Oedipus the King, and Death of a Salesman have similar resolutions despite their diverse storylines. In each play, the tragic hero suffers from great misfortune that ultimately leads to his downfall. Various plot elements in the closing related to the destruction of the protagonist are shared among the three tragedies. The closing of each play reveals thoughts and feelings of characters regarding the demise of the tragic hero. Also, major themes are expressed through the discussion and action of the characters. Most importantly, the conclusion of each tragedy not only evokes feelings of sympathy but also teaches the audience an important lesson about the human condition.

My Life in the Future Essay

I am really excited because my life is spectacular, living here in the earth is very different from my life in 2012; my habits have changed a lot; but I can state that even though my life has changed a lot; I live better and don’t have too many concerns. Firstly, I can say that living in 2175 is awesome because I have some robots that do the housework for me; so I don’t have to clean and do the dishes anymore. Also there are cars that are able to fly, they are amazing and since I have a lot of money, I could afford buying the car. Furthermore I have studied many careers, and have changed my job many times. As you know, I went under the process, so I am able to live longer; so I had the opportunity to study five careers at university. I studied medicine, law, international business, mechanic engineering and industrial engineering. I have worked in many factories and right now I have a lot of experience. Talking about marriage; I have gotten married three times and I have eight kids; it’s so nice to have too many kids because they had their kids and now I know them; so I can say that at this time there are five generations of my family living at the same time. It seems to me that living in 2175 is better than my life in 2012; I remember when living in 2012 and it was not very nice. On the other hand, now I don’t have to worry about the housework and other duties.

Attitudes Young Adults Binge Drinking Health And Social Care Essay

Binge imbibing has been identified as a common activity among Australian young person. This study is a survey, researching the motivational and attitudinal factors underlying orgy imbibing among Australian young person. The methodological analysis used was in the signifier of questionnaires which was completed by group of 28 immature people aged between 16 to 25 old ages. The questionnaire focused on their imbibing behaviour, their beliefs and attitudes towards orgy imbibing. The present survey found that orgy imbibing was more common in immature males than in females of the same age group. Social environment encouraged orgy imbibing in most immature people who are under the age of 18 old ages ( under-age ) .The survey besides showed strong correlativity between hebdomadal ingestion of intoxicant with heavy imbibing Sessionss. There is a high prevalence of orgy imbibing rates among people aged between 16-25 old ages and it is quickly increasing[ 1 ]. However, the chief intent of this study is to measure and analyze the informations obtained from the questionnaire that designed to obtain an in deepness thought about the attitudes towards orgy imbibing. Moore et Al. ( 1994 ) found that about a 3rd of immature people aged 18-24 and over a one-fourth pupils in full-time instruction engaged in orgy imbibing at least one time a hebdomad[ 2 ]. Binge imbibing can be defined as devouring half the recommended hebdomadal ingestion of intoxicant in a individual session[ 3 ]. The term â€Å" orgy imbibing † can hold different significances, but by and large it refers to imbibing to a great extent over a short period of clip with the purpose of going to a great extent intoxicated. The major restriction of this study is that it being a little survey and the informations collected from a group of young person who belong to same suburb and have the same equal group. However, it is non possible at this phase toA province what consequence thisA limitationA may hold on the generalizability of the findings of theA researchA survey. Problem designation: In recent old ages, wellness publicity runs have highlighted the negative wellness and societal effects and orgy imbibing and have advocated moderate intoxicant ingestion. However, despite this, the cognition of the hazards of orgy imbibing has non translated into a decrease in orgy imbibing behavior by immature people. Binge imbibing has started to be seen as socially acceptable, big due to media representations of imbibing as ‘cool ‘ and the preponderance of famous persons showed on bibulous orgies. Lending to the societal credence of utmost imbibing is the usage of cyberspace based societal networking sites used to portion images of bibulous darks out[ 4 ] It is a good known fact that high ingestion of intoxicant consequences in a scope of inauspicious effects, including high blood force per unit area ( Shaper et Al, 1981 ) , bosom disease ( Sherlock,1982 ) and cirrhosis of the liver ( Colliver and Malin, 1986 ) . While many of the inauspicious effects of high intoxicant ingestion are due to go on heavy imbibing ( e.g. cirrhosis of the liver, bosom disease, etc. ) , others are more specifically related to inordinate intoxicant ingestion in a individual imbibing session ( e.g. insecure sex, force, etc ) 2. Harmonizing to the NHMRC, one Australian adolescent dies and 60 are hospitalized each hebdomad from alcohol-related causes. Drug info uncluttering house of the Australian drug foundation indicates some of the injuries ensuing from orgy imbibing: Short term injuries Long term injuries Can be those that are instantly harmful to wellness such as katzenjammer, sickness, shaking and perchance purging and memory loss Other jobs can be caused by the manner intoxicant makes you behave. These include the hazard of falls, assaults, auto accidents, unplanned gestation, shame and embarrassment about your behaviour, loss of valuable points and fiscal losingss through foolhardy disbursement while intoxicated, or loss of income through clip off work. can include going physically or psychologically dependent upon intoxicant, and developing liver or encephalon harm hazard of malignant neoplastic disease of the oral cavity, pharynx or gorge Literature reappraisal: Analyzing the attitudes towards orgy imbibing among immature people was chosen as the research subject to measure and analyze as it addresses a figure of the standards for finding precedences including, incidence, badness, community support and community resources. Harmonizing to a study prepared by the National Drug Research Institute and the Centre for Adolescent Health, one in 10 immature people drink to harmful degrees in Australia. Data from the Australian Bureau of Statistics ‘ ( ABS ) 3 National Health Survey 2004-05 showed males ( 68 % ) were more likely than females ( 58 % ) to describe orgy imbibing in the past 12 months with 14 per cent ( 265,000 ) of the immature people surveyed consumed intoxicant at hazardous or bad degrees in the hebdomad prior to the study ( 15 % of males, 13 % of females ) ( Figure 1 )[ 5 ]. Figure 1: Percentage of young person aged 18-24 old ages devouring intoxicant at hazardous or bad degrees 1995-2005 In the 2007 National Drug Strategy Household Survey, 19 % of immature work forces aged 18-24 old ages reported that they had engaged in risky/high hazard imbibing at least one time a hebdomad during the last 12 months. Between 1991 and 2007, for Australians aged 14 old ages or older, intoxicant ingestion forms remained mostly unchanged. Around 41 % of 14 twelvemonth olds consumed alcohol hebdomadally in 1991 and it remained about the same until 2007-08[ 6 ]. A survey published in the Australian and New Zealand Journal of Public Health that 20 per centum of 16 to 17 old ages olds surveyed of them engaged in hebdomadal hazardous individual juncture imbibing ; and, that those who accessed intoxicant from beginnings in add-on to their parents were more than twice as likely to be involved in hazardous individual juncture imbibing. This survey concluded that striplings reported increased alcohol-related job behaviour when they obtained intoxicant from beginnings other than their parents. This survey besides concluded that parents need to be equipped with schemes for pull offing intoxicant supply to their adolescent boies or girls[ 7 ]. In recent old ages, wellness publicity runs have highlighted the negative wellness and societal effects and orgy imbibing and have advocated moderate intoxicant ingestion. However, despite this, the cognition of the hazards of orgy imbibing has non translated into a decrease in orgy imbibing behavior by immature people[ 8 ]. Paul Norman, Paul Bennett and Helen Lewis in their research study Understanding orgy imbibing among immature people: an application of the Theory of Planned Behaviour quoted that, â€Å" Frequent orgy drinkers were less likely to believe that the determination to prosecute in orgy imbibing was under their control and more likely to mention a scope of factors which may do orgy imbibing more likely to happen, therefore recognizing a figure of external influences on their imbibing behaviouraˆÂ ¦.2 † Methodology: The methodological analysis used for the research was questionnaire. Each questionnaire consisted of 18 inquiries that were distributed among 28 respondents accompanied with a cover missive. Samples of respondents aged between 16 to 25 old ages were approached and were asked to finish the questionnaire. Potential respondents were approached personally asked to finish a questionnaire on attitudes towards intoxicant. Respondents either completed the questionnaire straight off or took the questionnaire off to finish in their ain clip and return it. The sample consisted of 15 males and 13 females. The cover missive of the questionnaire gave a brief description of what constituted a ‘binge ‘ imbibing session. The information obtained was analysed and quantitative informations obtained was illustrated utilizing graphs. Findingss: All of the 28 respondents have had consumed intoxicant at least one time in a month. More than half of the respondents ( 56 % ) engaged themselves in orgy imbibing activity. Furthermore, around 73 % of the immature work forces were binge drinkers while merely 27 % of females engaged themselves in orgy imbibing activity.Fig1b: Pie chart demoing the per centum of males and females engaged in orgy imbibingFig 1a: Pie chart demoing the per centum of respondents engaged in orgy imbibingThe per centum of immature work forces who consumed intoxicant on hebdomadal footing was relatively high at 73 % while merely 17 % drank intoxicant on a day-to-day footing. In contrast, none of the female respondents drank intoxicant on a day-to-day footing while 53 % of them drank alcohol hebdomadal footing.Fig 2: Bar graph demoing the per centum of male and female respondents who drink intoxicants on day-to-day, hebdomadal and monthly footing and those who ne'er drink intoxicantAround 50 % of the responde nt indicated that equal groups were the beginning of obtaining intoxicant for under-age young person while 27 % of them indicated that fake Id ‘s were used by under-age young person to obtain intoxicant. Further, the responses from the participants aged above 18years and below 18 old ages were examined and interpreted. About 76 % of respondents below 18 old ages old pointed out that orgy imbibing was a normal wont that was needed for socializing while merely 7 % of respondents above 18 old ages olds agreed with this point. None of the respondents agreed that they engaged themselves in heavy imbibing session for the intent of constructing ego assurance. When asked for grounds that drive under-age young person to imbibe intoxicant on a regular footing Some of the respondents quoted that, â€Å" They ( immature people ) believe that it is a cool thing, a tendency to follow and take up from their seniors. Make it a wont for socialising i.e. , without intoxicant there is no subject for conversation † â€Å" For bang, merriment, exhilaration and of class out of curiosityaˆÂ ¦ † When asked what was the necessary action to be taken to cut down the degrees of orgy imbibing in under-age young person Some of the respondents quoted that, â€Å" Excess curricular activities such as encampment, athleticss activity, and gym can direct childs into the right way. Advisory cantonments can besides advance a healthy life style † â€Å" A batch of freedom is given to childs from their parents as the authorities is endorsing them up, due to which they get assurance T drink to a great extent and therefore stop up harming themselves. So, enforce rigorous restrictionsaˆÂ ¦ † Discussion: The survey explores the attitudes and motivational factors underlying orgy imbibing among immature people in Australia. Binge imbibing was found to be a common activity with 56 % of the sample prosecuting in orgy imbibing largely on a hebdomadal footing. However, this figure is somewhat lower than that obtained by the National Health Survey 2004-05. The survey besides reflected that there was a strong correlativity between hebdomadal ingestion of intoxicant and orgy imbibing. Male respondents engaged in orgy imbibing more frequently than female respondents, with 63 % of the male respondents prosecuting in orgy imbibing and 27 % of the female respondents. Majority of the male participants drank for the ground of socialization and were more likely to devour intoxicant while been pressurized by their friends or imbibing couples. In add-on, there are more and more factors that encourage orgy imbibing such as observing an event, locales such as nearby saloon or nines that offer alcoholic drinks for price reduction. In comparing, there fewer factors which may move to suppress binge imbibing. Therefore, for most of the male respondents binge imbibing is a societal behavior. These findings of the present are consistent with survey done by white avens and Smith who found that for work forces, unit of ammunition purchasing and being in company of male friends were some of the exacerbating factors that lead to heavy imbibing Sessionss. It is hypothesized that orgy imbibing is chiefly a societal behavior which is facilitated by a societal environment both in footings of state of affairss that encourage heavy imbibing and equal force per unit area. This hypothesis was supported as 76 % of respondents below 18 old ages old indicated that orgy imbibing was a normal wont that was needed for socializing. The present research consequences have a figure of deductions for efforts to cut down the incidence of orgy imbibing among immature people. Media can be besides used as tool to educate and modify young person about safe imbibing wonts. Resuscitating the societal environment where immature people exhausted bulk of their free clip will besides take to safer imbibing behaviour Decision: In decision, this survey has attempted to place the attitudes and analyze the factors that aggravate binge imbibing among immature grownups aged between 16 to 25 old ages. The survey has concluded that more than half of the sample population engaged themselves in orgy imbibing and this tendency is largely common in males than females on a hebdomadal footing. However, peer force per unit area and societal environment that encourage imbibing has been identified as two factors that drives immature people to imbibe alcohol to a great extent. It has been identified that stairss are needed to alter immature people ‘s societal environment so that less accent is put on intoxicant in order to cut down the incidence of orgy imbibing. Harm minimising techniques such increasing consciousness about the wellness jeopardies of devouring intoxicant more than the recommended sum, altering the environment of the local saloon and installations to promote other activities other than imbibing.

India’s Energy Scenario

Energy in India for the Coming Decades Anil Kakodkar Chairman, Atomic Energy Commission, India [email  protected] gov. in The reforms initiated in India since the beginning of the nineties have led to rapid economic progress and better growth rates. In the first decade of this century the growth rates seem to be still better. Studies by several academics and consultants forecast continued high growth rate for the next several decades.I’ll quote two such studies, one by Dominic Wilson and Roopa Purushothaman of Goldmann Sachs [1] and the other by Dani Rodrik and Arvind Subramanian of the International Monetary Fund [2]. Wilson and Purushothaman write, â€Å"India has the potential to show the fastest growth over the next 30 to 50 years. Growth rate could be higher than 5 percent over the next 30 years and close to 5 percent as late as 2050 if development proceeds successfully. † Rodrik and Subramanian write, â€Å"†¦.. rowth in capital stock together with growth in factor productivity will yield output growth of 5. 4 percent. Over the next 20 years, the working age population is projected to grow at 1. 9 percent per year.If educational attainment and participation rates remain unchanged, labor growth will contribute another 1. 3 percent, yielding an aggregate growth rate of 6. 7 percent per year, or a per capita growth rate of 5. 3 percent. This is a lower bound estimate and, even so, would be significantly greater than the per capita growth rate of 3. percent achieved in the 1980s and 1990s. Over a 40-year period, a 5. 3 percent growth rate would increase the income of the average person nearly 8-fold. † Growth in economy is made possible by several inputs, the two most important being energy and human resource. In this conference, we are concerned about energy and so I’ll confine myself to energy. Energy is the engine for growth. It multiplies human labour and increases productivity in agriculture, industry as well as in serv ices. To sustain the growth rate in economy, energy supply has to grow in tandem.For a large country like India with its over one billion population and rapid economic growth rate, no single energy resource or technology constitutes a panacea to address all issues related to availability of fuel supplies, environmental impact, particularly, climate change, and health externalities. Therefore, it is necessary that all non-carbon emitting resources become an integral part of an energy mix – as diversified as possible – to ensure energy security to a country like India during the present century.Available sources are low carbon fossil fuels, renewables and nuclear energy and all these should be subject of increased level of research, development, demonstration and deployment. In the Department of Atomic Energy, we have conducted a study with the aim to quantify the likely growth in energy demand in India, and the role nuclear energy has to play in the decades to come. The ultimate objective was to formulate a strategic plan to meet the projected role to be played by nuclear energy [3].Energy intensity of GDP, defined as the ratio of the energy consumption to the GDP, has been observed to follow a certain trend worldwide. Below a certain level of development, growth results in increase in energy intensity. With further growth in economy, the energy intensity starts declining. Based on data by International Energy Agency [4], overall energy intensity of GDP in India is the same as in OECD countries, when GDP is calculated in terms of the purchasing power parity (PPP). Energy-GDP elasticity, the ratio of the growth rates of the two, remained around 1. from early fifties to mid-seventies. Since then it has been continuously decreasing. Electricity is the most important component of the primary energy. Electricity-GDP elasticity was 3. 0 till the mid-sixties. It has also decreased since then. Reasons for these energy–economy elasticity changes are : demographic shifts from rural to urban areas, structural economic changes towards lighter industry, impressive growth of services, increased use of energy efficient devices, increased efficiency of conversion equipments and inter-fuel substitution with more efficient alternatives.Based on the CMIE data [5], the average value of the Electricity-GDP elasticity during 1991-2000 has been calculated to be 1. 213 and that of the primary energy- GDP elasticity to be 0. 907. Estimating the future GDP growth rates of India from the projections made by Dominic Wilson and Roopa Prushothaman [1], taking the primary energy intensity fall to be 1. 2 percent per year [6], extrapolating the electricity intensity fall from past data till 2022 and subsequently a constant fall of 1. 2 percent year, the growth rates of the primary energy and electrical energy have been estimated as follows. Period |Primary Energy |Electricity | | |Percent Annual Growth |Percent Annual Growth | |2002-2022 |4. 6 |6. 3 | |2022-2032 |4. 5 |4. | |2032-2042 |4. 5 |4. 5 | |2042-2052 |3. 9 |3. 9 | These rates are the basis of the projections reported [3]. It may be recalled that historical primary energy and electricity growth rates during 1981- 2000 were 6 percent per year and 7. 8 percent per year respectively.Based on the growth rates given in the above table, per capita electricity generation would reach about 5300 kWh per year in the year 2052 and total about 8000 TWh. This would correspond to an installed capacity of around 1300 GWe. Annual primary energy consumption would increase from about 13. 5 EJ in 2002-03 to about 117 EJ in 2052-53. By then the cumulative energy expenditure will be about 2400 EJ. The present status of various fuel-resources in India is given in the table 1. The domestic mineable coal (about 38 BT) and the estimated hydrocarbon reserves (about 12 BT) together may provide about 1200 EJ of energy.To meet the projected demand of about 2400 EJ, one has to tap all options includ ing using the known fossil reserves efficiently, looking for increasing fossil resource base, competitive import of energy (including building gas pipe lines whenever and wherever permitted based on geo-political considerations and found feasible from techno-commercial considerations), harnessing full hydro potential for generation of electricity and increasing use of non-fossil resources including nuclear and non-conventional.Before proceeding further, I would like to explain the status of nuclear power technology in India. Comprehensive expertise in all aspects of nuclear fuel cycle and Pressurized Heavy Water Reactors (PHWRs) has been acquired through self reliant means in India. PHWRs which constitute the mainstay of the first stage of our nuclear power programme are the most efficient systems in terms of uranium utilization and would enable about 10 GWe of nuclear installed capacity with our modest indigenous uranium resources.Having tied up the PHWR programme upto around half way mark, we have now embarked on the development of Fast Breeder Reactor (FBR) based second stage of our programme with the construction of the 500 MWe Fast Breeder Reactor launched in October last year. Our studies indicate that we should be in a position to support around 500 GWe power generation capacity based on plutonium bred from indigenously available uranium. This is a part of the strategy of three stage programme formulated by India right in the beginning of the programme aimed eventually at exploitation of our vast thorium resources.With decades of R;D in our laboratories and Industry, India has come a long way since the inception of the programme and the current efforts are aimed at further improving the economy, enhancing safety and expanding the programme to meet the increasing electricity demand in the country. The 540 MWe PHWR unit at Tarapur that went critical on 6th March, about 8 month ahead of schedule is an important landmark in terms of efforts in this directio n. In addition to the indigenous technology, the Indian power programme includes two GE-BWRs which were set up as turnkey projects right at the inception of our programme.While these reactors are running well as a result of comprehensive backfits and upgrades carried out indigenously, our experience in terms of securing reliable fuel supply has not been satisfactory. Two 1000 MWe VVERs are presently under construction at Kudankulan and would contribute additional carbon free electricity to Indian grids when completed. Coming back to the energy growth scenario [3], the study points out that it is necessary to develop metallic fuel for the fast reactors during the next one decade.Metallic fuels have short doubling time and can ensure a fast enough growth in nuclear installed capacity. Assuming that the fast reactors to be set up after 2020 are based on metallic fuel, the study calculates the maximum possible contribution that can be made by nuclear till the middle of the century. Hydr o and non-conventional potential being limited, the remaining demand has to be met by the fossil fuels. The results indicate that it is possible to have one quarter of the contribution coming from nuclear by the middle of the century, if the fast reactor growth follows the course outlined.Even after the growth projected by the study, there will be shortages and the country will continue to import energy as at present. Research and development plans have to be formulated to ensure that new technologies can be deployed to reduce energy imports. Three efforts being made by the Department of Atomic Energy are worthy of mention here in this context. Bhabha Atomic Research Centre is working on development of a Compact High Temperature Reactor with the aim of producing hydrogen, which could be the most important energy carrier in the future.Several institutions within the Department of Atomic Energy in India are together working for the development of Accelerator Driven Systems, so that on e could sustain growth with thorium systems and move towards incineration of long lived radioactive wastes. The Institute for Plasma Research (IPR), is spearheading the Indian effort in developing a fusion based system for the production of energy. One of the world’s first super conducting steady state tokamak with elongated diverter plasma having 1000 second operation capability is nearing completion at IPR.The Indian population corresponds to one sixth of world population. However, the carbon dioxide emission from India is only around 4% of the global emissions. On the basis of current energy mix and the present day technologies for electricity production, the CO2 emission from India alone could become as much as half of the present level of global emission in a few decades from now. A larger share of nuclear power in India beyond what would be realized through indigenous efforts would, in principle, contribute to further avoidance of CO2 emission which otherwise would be i nevitable.To conclude, the first stage of the indigenous nuclear power programme involving setting up of pressurized heavy water reactors is now in industrial domain. With the start of construction of the 500 MWe fast reactor in October last year, the second stage has been launched. It is time for India to accelerate the implementation of the second stage and development of the third stage of the nuclear power programme. In parallel, India has to continue to work towards development of emerging nuclear energy technologies to address its long term energy requirements which are indeed very large.References [1] Dominic Wilson and Roopa Purushothaman, â€Å"Dreaming with BRICs: the path to 2050† Global Economics Paper No 99, Goldmann Sachs, 1st October 2003. [2] Dani Rodrik and Arvind Subranium, â€Å"Why India can grow at 7 percent or more: projections and reflections†, IMF Working Paper, WP/04/118, July 2004. [3] R. B. Grover and Subash Chandra, â€Å"A strategy for gro wth of electrical energy in India†, Document No 10, Department of Atomic Energy, Mumbai, India, August 2004. 4] International Energy Agency (IEA), Key World Energy Statistics, 2003. [5] Centre for Monitoring Indian Economy (CMIE) 2002, â€Å"Energy†, April 2002 [6] International Energy Agency (IEA), ‘World Energy Outlook 2002 Highlights’ p 32. Table 1: Primary energy ; electricity resources |   |Amount |Thermal energy |Electricity | | | | |potential |   |   |EJ |TWh |GWYr |GWe-Yr | |Fossil |   |   |   |   |   | |Coal |38 -BT |667 |185,279 |21,151 |7,614 | |Hydrocarbon |12 -BT |511 |141,946 |16,204 |5,833 | |Non-Fossil |   |   |   |   |   | | Nuclear |   |   |   |   |   | | Uranium-Metal |61,000 -T |   |   |   |   | |In PHWRs |   |28. |7,992 |913 |328 | |In Fast breeders |   |3,699 |1,027,616 |117,308 |42,231 | | Thorium-Metal |2,25,000 -T |   |   |   |   | |In Breeders |   |13,622 |3,783,886 |431,950 |155,502 | | Renewable |   |   |   |   |   | | Hydro |150 -GWe |6. 0 |1,679 |192 |69 | |Non-conventional renewable |100 -GWe |2. 9 |803 |92 |33 | Assumptions for Potential Calculations Fossil 1. Complete Source is used for calculating electricity potential with a thermal efficiency of 0. 36. 2. Calorific Values: Coal: 4,200 kcal/kg, Hydrocarbon: 10,200 kcal/kg. 3.Ministry of Petroleum and Natural Gas [7]has set strategic goals for the next two decades (2001-2020) of ‘doubling reserve accretion’ to 12 BT (Oil + Oil equivalent gas) and â€Å"improving recovery factor’ to the order of 40%. Considering the fact that exploration is a dynamic process and India is one of the les explored countries, reference [3] assumes that cumulative availability of hydrocarbons up to 2052 will be 12 BT. Non-Fossil Thermal energy is the equivalent fossil energy required to produce electricity with a thermal efficiency of 0. 36. Nuclear 1. PHWR burn-up = 6,700 MWd/T of U-ox ide, thermal efficiency 0. 29 2. It has been assumed that complete fission of 1kg. of fissile material gives 1000 MWd of thermal energy. Fast reactor thermal efficiency is assumed to be 42%. Fast breeders can use 60% of the Uranium. This is an indicative number.Actual value will be determined as one proceeds with the programme and gets some experience. Even if it is half of this value the scenario presented does not change. 3. Breeders can use 60% Thorium with thermal efficiency 42%. At this stage, type of reactors wherein thorium will be used are yet to be decided. The numbers are only indicative. Hydro 1. Name plate capacity is 150 GWe. 2. Estimated hydro- potential of 600 billion kWh and name plate capacity of 150,000 MWe gives a capacity factor of 0. 46. Non-conventional renewable 1. Includes: Wind 45 GWe, Small Hydro 15 GWe, Biomass Power/ Co-generation 19. 5 GWe and Waste to Energy 1. 7 GWe etc. 2. Capacity factor of 0. 33 has been assumed for potential calculations.

Alternative Dispute Resolution (ADR) Mediation Is a Form of Negotiation

A Learning Team Charter is a necessary element in managing a successful team. An effective team that aims to accomplish manageable results needs goals, communication, and conflict management. What the team will go through is a process in management and here is where the team charter will show its value. Without a team charter, the team process will at the end of the day falter and fail. The major components of the charter needed to ensure team success includes team goals, system of communication, and most important, a system of settling differences or conflict management. To handle disputes a clause called the â€Å"alternative dispute resolution† (ADR). ADR includes processes and techniques that act as a means for disagreeing parties to come to an agreement. Despite historic resistance to ADR, it has gained widespread acceptance among both the general public and the legal profession in recent years. The most common form of ADR is arbitration. Other forms of ADR are negotiation, mediation, conciliation, mini-trial, fact-finding, and using a judicial referee (Cheesman, 2010). The most effective method that will suit the needs of our learning team is the mediation method. If an agreement cannot be reached during the mediation process, then the arbitration method will be utilized. Mediation is a form of negotiation in which a neutral third party assists the disputing parties in reaching a settlement of their dispute. The neutral third party is called a mediator (Cheesman, 2010). Within a team environment the mediator would be the team members not involved in the dispute. If an agreement cannot be reached during the mediation process, then the arbitration method will be used. In arbitration, the parties choose an impartial third party to hear and decide the dispute. This neutral party is called the arbitrator. The arbitrator in a team charter environment would be the professor of our class. The arbitration process will only be used as a last resort and the professor’s decision cannot be disputed. In most cases there are no disputes that occur in a team environment because all members want to work together to accomplish a common goal which in a classroom situation means getting the best team grade possible. In the rare event that a dispute arises, the ADR process is fast becoming the process of choice in settling disputes.

Accounting Analysis of the 2011 Annual Report for Bank of Queensland Limited Essay Example for Free (#2011)

Accounting Analysis of the 2011 Annual Report for Bank of Queensland Limited Essay ? The aim of this report is to provide an accounting analysis of the 2011 annual report for Bank of Queensland Limited (BOQ), and a critique of the reporting of their performance. The report discusses the choice of accounting policies and the flexibility of these policies. The main objective of this report is to evaluate and recognise the possibility of using creative accounting within the company, recognise and questionable accounting numbers within items listed previously. A number of items have been selected from Income Statement, Balance Sheet and Cash Flow Statement. Bank of Queensland Limited (BOQ), has history of 137 years with network of over 280 branches operating in Queensland. It offers core banking (commercial/retail), equipment finance, wealth management and insuranceservices. BOQ is listed on the ASX and uses its unique concept of the Owner-Managed Branch (OMB),a partnership between the Bank of Queensland (franchisor) and experienced bank managers (franchisees) to provide banking services. 3. Description of key accounting policies and standards 3.1 Loans and advances at amortised cost (Asset) As shown on BOQ’s Balance sheet in FY11, loans and advances at amortised cost are big-ticket itemsin its assets accounting for approximately 98 per cent. According to the significant accounting policies explored by BOQ annual report 2011, loans and advances are originated by the bank and are recognised upon cash being advanced to the borrower. Based on AASB13, loans and advances are initially recognised at fair value plus incremental direct transaction cost using the effective interest method. 3.2 Deposits and borrowing (Liability) Deposits, as the one of the most important cash inflows of the bank, follow ruleAASB13 as well. They are initially recognised at fair value plus transaction costs and thenby using the effective interest method, they are measured at amortised cost. It is classified in two concentrations: retail deposits and wholesale deposits. This item follows AASB119Employee Benefits which has been amended in its accounting rules affecting the measurement of its obligations and the timing of recognition of termination benefits. Employee benefits can be classified to four categories: wages, salaries and annual leave; long service leave; superannuation plan and share based payments. 4. Flexibility of Management in Selecting the Key Accounting Policies It is undeniable that having flexiblemanagement can exert positive effects on the presentation of company’s annual financial report. Specifically, from the Bank of Queensland ´s perspective, if mangers have considerable adaptability in selecting the key accounting policies, the financial performance of Bank of Queensland Ltd can be improved; therefore more investors and customers would give priority to cooperating with them in the future. 4.1 Loan and Advances at Amortized Cost 4.1.1 Flexibility Analysis The measurement of loans and advances at amortized cost is extremelyfavourable to commercial banks. From BOQ’s consolidated financial annual report, the loan and advances at amortized cost accounted for around 83.3% of total assets in 2011, it had increased from 31,736,5 million to 33,276,1 million during 2010 to 2011. This change in $1539, 6 million was caused by impairment charges made by managers of the bank. The increase of loans and advances at amortized cost could enhance the customers trust in the bank. Sincefinancial funds, credit business and debts are the core business transaction of the banking industry, this itemappears to increase receivable accounts. Also, as banks could charge a reasonable rate of interest on such future loans/advances, they are able utilizethis income to pay current liabilities, wage and salaries of employees, and also the tax liability of business. Consequently, the BOQ’s managers have selected a flexible accounting policy in this item. Being dominant in the assets, loans and advances at amortized cost carries the burden of generating cash. The way that Bank of Queensland recognizes loans and advances at amortized cost can be separated to two phases. Initially, loans are recognized at fair value plus incremental direct transaction costs. Secondly, BOQ uses effective interest method to measure the amortized cost at each reporting date. The advantage of this accounting policy is that including direct transaction cost in the loan price can offset the actual transaction cost occurred and maximize the profit for the bank. Additionally, the effective interest method is considered as one of the prior methods for amortizing a bond discount. Theoretically, investors require a discount on bonds because the market interest rate at the time of issue is higher than the coupon payments on the bond. Therefore, by amortizing the discount at the market interest rate, accounting statement of Bank of Queensland will exactly reveal the economic reality of the bond issue and its true cost of debt. 4.2.1 Flexibility Analysis Due to the characteristics of banking industry, there is a high flexibility for management in these two liabilities. It is noticeable that deposits and borrowing accounted for about 97% of total liabilities on the balance sheet. Occupying 69% of total deposits, managers pay more attention to Retail Banking Services because of itsattractiveness to customers compared to other types of deposits. This policy states that securitization set-up costs relating to on-balance sheet assets are included with securitization borrowings, and amortization is recorded as interest expense. Initially, excluding off-balance sheet costs makes the liability much smaller and enlarges their net assets. Likewise, interest on debt is a tax-deductible expense and creates a tax shield benefiting Bank of Queensland. The major function for this policy is to save cash flows for BOQ. 4.3.1 Flexibility Analysis Employee expenses mainly consist of share based payments and employee benefits. All of these kinds of financial activities are beneficialto BOQ.The result from increasing incentives to employees applies as it encourages them to performenthusiasticallywhicheventuallyleads to higher profits for the firm. Among Employee Benefits, shared based payments are distinguished. The accounting policy demonstrates that Bank of Queensland allows employees to acquire its shares, options and rights sold recognized in the Employee Benefits Reserve. This expense could be reversed if the loss is not due to a market condition. This is highly beneficial as it encourages employees to purchase shares of their own company but, on the other hand, as more shares are sold, the higher price rises in the stock exchange. 5. Quality of Disclosure Made in BOQ Accounts The quality of disclosure in the BOQ ´s policies, strategy, performance and financial statements and reports is satisfactory as it provides accessible, transparent and fairly justified information. As the BOQ is a listed company, it has to comply with all ASX disclosure policies and reporting but in addition it also complies with the ASX Corporate Governance Recommendations as well as the Australian Prudential Standards (APS) (Profit Announcement 2011). In the profit announcement report for 2011, BOQ discloses a number of disclosure principles which include management, board structure, ethical and responsible decision making, financial reporting, timely and balanced disclosure, respect rights of shareholders, recognize and manage risk, remuneration. 5.1 Business Strategy and Economic Consequences The business strategy and economic consequences are disclosed in the notes to the annual report in terms of the risk management of the company. As it explains in these notes the bank approach is to manage its risk in terms of credit risk, market risk, liquidity, operational risk, compliance policies and capital management. As it states in the annual report there is a high level of assessment and monitoring of these risks in order to follow the company ´s strategy. 5.2 Notes to the Financial Statements – Explanation of Policies The notes to the financial statements and reports do provide an explanation to the bank ´s management policies. According to the 2011 Annual Report these policies provide effectiveness and efficiency in terms of managing the risks described above as well as creating controls to support growth and competitive advantage. An example of these policies in 2011 was a strong expense management which lead them to reduce their cost-to-income ratio from 45.8% to 44.5%. Moreover, these policies provide regulatory compliance as well as performance management. 5.3 Explanation of Current Performance BOQ through its yearly Profit Announcement Report clearly explains its current performance in terms of its principal activities. It states its current level of profitability and the main reasons for any losses. As well as these profit or losses explanations the report shows explanations for changes in expenses, asset growth, retail deposit growth, branch network expansion and capital management. In terms of financial conventions that restrict the firm as a banking institution, the main one is the Basel II Accord in which the bank is obligated to maintain capital adequacy requirements. In the 2011 Annual report is mentioned that Tier 1 capital made up of equity capital and disclosed reserves was higher than required by Australian Prudential Regulation Authority (APRA). Moreover, AASB 124 Related Party Disclosures is additionally disclosed in order to understand the impact on the firm. Moreover it discloses all its consolidated statements for all subsidiaries of the group following all consolidation standards. The quality of the segment disclosure for BOQ is sufficient as it discloses its two operating segments, and since the bank operates only in Queensland, it does not need geographical segmentation. It discloses the high level metrics for both of the banking and insurance segments as well as consolidated totals (Annual Report 2011 pg. 89). Also, following consolidation requirements it eliminates inter-company transactions (Annual Report 2011 pg. 89). The most important and questionable numbers can be seen in the yearly Profit Announcement where BOQ announced a net loss after tax of 90.6 million AUD. The explanation for this loss was attributed to significant impairment charges. As the income analysis shows that the company made a reasonable operating income loss, but the large part of the loss was due to a revision of their commercial loans and provisioning approach. They decided to increase these specific commercial loan provisions more than close to 90 million due to the continuous decline in commercial property in Queensland. Along with loan impairments, the bank also impaired a substantial amount of assets, also because of the decline if commercial property. Furthermore in the Directors Report in 2011 there were some potential red flags regarding remuneration. As the bank went through a restructure last year there were a number of high level managerial positions that changed in this period. During this transition there were a number of payments classified as  ´others` that did not have a clear explanation. An example of this includes a payment of half a million dollars to the previous CEO to  ´ensure a smooth transition` between him and the newly appointed CEO. While taking into account the Director ´s report is audited by KPMG, this payment seemed excessive. Based on previous parts, the conclusion has arrived that BOQ suffered net loss of $90.6 million because of the tremendous growth in impairment loss. The footnote disclosures in the Profit Announcement provide the composition of the impairment loss. According to note 11, loan impairment expenses totalled $327.7 million. $165.7 million of this amount is specific provision impairment and the rest $162 million relates to collective provision. Moreover, impairment loss for assets also amounts to $578.7 million. Note 4suggests that BOQ ´s management increase its impairment loss based on their estimates of dropping commercial property market. However, this estimate comes from historical experience and professional judgment. In contrast, the estimate might be different from actual results. Therefore, distortions may arise resulting from overstated impairment loss. In order to undo the distortion, the impairment loss should have been adjusted to a lower level with fewer provisions. Even before the Profit Announcement of BOQ came out, many financial reporters foresaw the net loss of BOQ resulting from increasing impairment loss. The downturns in tourism and recent natural disasters impacted Queensland’s economy negatively, and the conditions in Queensland were expected to remain challenging in the future because of strong Australian dollar. As a result, for BOQ— a company that is highly exposed to Queensland housing market, the current poor performance of might not change in short term.Following by the poor performance, BOQ isnow struggling to keep regulators happy and keep its capital at acceptable level. On 26 March 2012, BOQ announced aequity rising of $450 million. However, by doing this, the existing shareholders of BOQ will be heavily diluted and it will cause its share price to drop significantly. Accounting Analysis of the 2011 Annual Report for Bank of Queensland Limited. (2017, Feb 07).